The Commissioner of Income Tax-V vs. M/s.Sri Somnath Wood Industries

In the result, revision application succeeds

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

house property. She, therefore, inducted the tenant (a partnership firm) in the suit premises, at a monthly rent. On lease period having come to an end, Minakshi surrendered possession, factually and constructively as well, of the entire leased property to the landlord. 4. A son of the landlord is a practicing advocate. He practices on civil and criminal side

M/S.VISWARUPA BUILDERS AND DEVELOPERS(P)LTD vs. INCOME TAX OFFICER,WARD-3

The appeal is dismissed

Bench: This Court As Arising From The Impugned Order Of The Itat Read As Under:

house property. The Assessing Officer (AO) then finalized the block assessment on 29th December, 2003 determining the total undisclosed income

Commissioner of Income Tax, vs. Dr. T.Ravi Kumar,

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani & The Hon’Ble Justice Rajarshi Bharadwaj Date : 10Th April, 2024. Appearance: Mr. J. P. Khaitan, Senior Advocate Mr. Sanjay Bhowmick, Advocate Ms. Swapna Das, Advocate … For The Appellant. Ms. Smita Das De, Advocate … For The Respondent. 1. Heard Sri J. P. Khaitan, Learned Senior Advocate Assisted By Sri Sanjay Bhowmick, Learned Counsel For The Appellant/Assessee & Ms. Smita Das De, Learned Senior Standing Counsel For The Respondent. 2. The Assessment Years Involved In The Present Appeal Are Assessment Year 1999-2000 & Assessment Year 2000-01. By Order Dated 16.08.2012, This Appeal Was Admitted On The Following Substantial Questions Of Law :-

block assets which are mentioned in Schedule-5 (fixed assets) to the balance-sheet. The assessing officer has not passed any assessment order on the basis of returns filed by the assessee. Instead, subsequently, he issued a notice under Section 148 of the Act, 1961 and passed an assessment order dated 20.12.2002 under Section 143(3) r.w.s

Pinna Nageswara RAo, vs. Commissioner of Income tax, IV (A.P)

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

assessed by learned Reference Court is at Rs. 89,600/- per Bigha. Learned Reference Court gave findings that the acquired land situated in the riverbed on the “Forward Bund” will be covered with water during some parts of the year and land may be cultivable for remaining parts of the year. The Appellants/Claimants have failed to lead any evidence

PRL COMMR OF INCOME TAX-7, HYDERABAD vs. M/S SRI VENKATESWARA PADMAVATHI COMPAY, KHAMMAM DIST

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

assessed by learned Reference Court is at Rs. 89,600/- per Bigha. Learned Reference Court gave findings that the acquired land situated in the riverbed on the “Forward Bund” will be covered with water during some parts of the year and land may be cultivable for remaining parts of the year. The Appellants/Claimants have failed to lead any evidence

Kuchipudi Krishna Kishore vs. THE DCIT, CIR-2[1],

Bench: P.SAM KOSHY,N.TUKARAMJI

assessed by learned Reference Court is at Rs. 89,600/- per Bigha. Learned Reference Court gave findings that the acquired land situated in the riverbed on the “Forward Bund” will be covered with water during some parts of the year and land may be cultivable for remaining parts of the year. The Appellants/Claimants have failed to lead any evidence

Commissioner of Income Tax -II, vs. M/S Kasila Farms Ltd.,

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

assessed by learned Reference Court is at Rs. 89,600/- per Bigha. Learned Reference Court gave findings that the acquired land situated in the riverbed on the “Forward Bund” will be covered with water during some parts of the year and land may be cultivable for remaining parts of the year. The Appellants/Claimants have failed to lead any evidence

THE PRL. COMMISSIONER OF INCOME TAX-II, VISAKHAPATNAM vs. L. SURYAKANTHAM, VISAKHAPATNAM

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

assessed by learned Reference Court is at Rs. 89,600/- per Bigha. Learned Reference Court gave findings that the acquired land situated in the riverbed on the “Forward Bund” will be covered with water during some parts of the year and land may be cultivable for remaining parts of the year. The Appellants/Claimants have failed to lead any evidence

Commissionr of Income TAx-3 vs. M/s State Bank of Hyderabad

Bench: ANIS,V RAMASUBRAMANIAN

assessed by learned Reference Court is at Rs. 89,600/- per Bigha. Learned Reference Court gave findings that the acquired land situated in the riverbed on the “Forward Bund” will be covered with water during some parts of the year and land may be cultivable for remaining parts of the year. The Appellants/Claimants have failed to lead any evidence

The Commissioner of Income Tax-III vs. M/s.NCC - KNR JV

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

assessed by learned Reference Court is at Rs. 89,600/- per Bigha. Learned Reference Court gave findings that the acquired land situated in the riverbed on the “Forward Bund” will be covered with water during some parts of the year and land may be cultivable for remaining parts of the year. The Appellants/Claimants have failed to lead any evidence

The Pr. Commissioner of Incometax-4 vs. Smt. S. Uma Devi

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

assessed by learned Reference Court is at Rs. 89,600/- per Bigha. Learned Reference Court gave findings that the acquired land situated in the riverbed on the “Forward Bund” will be covered with water during some parts of the year and land may be cultivable for remaining parts of the year. The Appellants/Claimants have failed to lead any evidence

Commissioner of Income Tax I vs. Smt. P. Seetha

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

assessed by learned Reference Court is at Rs. 89,600/- per Bigha. Learned Reference Court gave findings that the acquired land situated in the riverbed on the “Forward Bund” will be covered with water during some parts of the year and land may be cultivable for remaining parts of the year. The Appellants/Claimants have failed to lead any evidence

Commissioner of Income Tax II vs. HMT Bearings Limited

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

assessed by learned Reference Court is at Rs. 89,600/- per Bigha. Learned Reference Court gave findings that the acquired land situated in the riverbed on the “Forward Bund” will be covered with water during some parts of the year and land may be cultivable for remaining parts of the year. The Appellants/Claimants have failed to lead any evidence

Commissioner of Income Tax II vs. TPS Laboratories Pvt. Ltd

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

assessed by learned Reference Court is at Rs. 89,600/- per Bigha. Learned Reference Court gave findings that the acquired land situated in the riverbed on the “Forward Bund” will be covered with water during some parts of the year and land may be cultivable for remaining parts of the year. The Appellants/Claimants have failed to lead any evidence

The Commissioner of Income Tax-III vs. M/s.Softpro Systems [P] Ltd

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

assessed by learned Reference Court is at Rs. 89,600/- per Bigha. Learned Reference Court gave findings that the acquired land situated in the riverbed on the “Forward Bund” will be covered with water during some parts of the year and land may be cultivable for remaining parts of the year. The Appellants/Claimants have failed to lead any evidence

The Commissioner of Income Tax-III vs. M/S Suryalakshmi Cotton Mills Limited,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

assessed by learned Reference Court is at Rs. 89,600/- per Bigha. Learned Reference Court gave findings that the acquired land situated in the riverbed on the “Forward Bund” will be covered with water during some parts of the year and land may be cultivable for remaining parts of the year. The Appellants/Claimants have failed to lead any evidence

The Commissioner of Income Tax-III vs. M/s.M.G.Brothers Finance Ltd

assessed by learned Reference Court is at Rs. 89,600/- per Bigha. Learned Reference Court gave findings that the acquired land situated in the riverbed on the “Forward Bund” will be covered with water during some parts of the year and land may be cultivable for remaining parts of the year. The Appellants/Claimants have failed to lead any evidence

The Commissioner of Income Tax-III vs. M/s.M.G.Brothers Finance Ltd

assessed by learned Reference Court is at Rs. 89,600/- per Bigha. Learned Reference Court gave findings that the acquired land situated in the riverbed on the “Forward Bund” will be covered with water during some parts of the year and land may be cultivable for remaining parts of the year. The Appellants/Claimants have failed to lead any evidence

Commissioner of Income Tax-III vs. M/s. SREC Projects Private Limited

assessed by learned Reference Court is at Rs. 89,600/- per Bigha. Learned Reference Court gave findings that the acquired land situated in the riverbed on the “Forward Bund” will be covered with water during some parts of the year and land may be cultivable for remaining parts of the year. The Appellants/Claimants have failed to lead any evidence