The Commissioner of Income Tax(Central) vs. M/s.Madhu Enterprises

Bench: The Learned

property bearing address D-6/5, Vasant Vihar, New Delhi. According to the AO, the basement and second floor were required to be considered as two separate residential houses. 13. In terms of clause (i) to the proviso to Section 54F(1) of the act, the said section would not apply if the assessee owned more than one residential house

THE COMMISSIONER OF INCOME TAX vs. SRI METTAM PENCHALA NAIDU

Bench: This Court That The 1St Assessment Order Of The Ito Was Passed On 28.03.1988, Which Was Challenged Before The Leaned Cit (A) & The Same Was Dismissed On 28.11.1988. Against The Said Order, The Assessee Filed An Appeal Before The Itat, Cuttack Bench, Cuttack, Which Was Dismissed On 19.01.1990. Thereafter, By Order Dated 13.12.1990 Passed In A Misc. Application, The Order Dated 19.01.1990 Was Recalled & The Matter Was Heard Afresh. Again On 10.05.1991, Learned Tribunal Decided The Matter & Allowed The Exemption To The Assessee. The Revenue Filed Writ Petition Before This Court Challenging The Rectification Order Dated 13.12.1990. This Court On 02.12.1991 Allowed The Writ Petition & Quashed The Recalling Order Dated 13.12.1990 As Well As Its Substantive Order Dated

148 or section 153A relating to the assessment year -10- commencing [on the 1st day of April, [2013]] shall,— [(a) in the case of a person being an individual where the total income includes income chargeable to income-tax, under the head,— (i) “Salaries” or income in the nature of family pension as defined in the Explanation to clause

The Commissioner of Income Tax III,. vs. Sri Sudhir Sanghi

Bench: This Court That The 1St Assessment Order Of The Ito Was Passed On 28.03.1988, Which Was Challenged Before The Leaned Cit (A) & The Same Was Dismissed On 28.11.1988. Against The Said Order, The Assessee Filed An Appeal Before The Itat, Cuttack Bench, Cuttack, Which Was Dismissed On 19.01.1990. Thereafter, By Order Dated 13.12.1990 Passed In A Misc. Application, The Order Dated 19.01.1990 Was Recalled & The Matter Was Heard Afresh. Again On 10.05.1991, Learned Tribunal Decided The Matter & Allowed The Exemption To The Assessee. The Revenue Filed Writ Petition Before This Court Challenging The Rectification Order Dated 13.12.1990. This Court On 02.12.1991 Allowed The Writ Petition & Quashed The Recalling Order Dated 13.12.1990 As Well As Its Substantive Order Dated

148 or section 153A relating to the assessment year -10- commencing [on the 1st day of April, [2013]] shall,— [(a) in the case of a person being an individual where the total income includes income chargeable to income-tax, under the head,— (i) “Salaries” or income in the nature of family pension as defined in the Explanation to clause

SMT. SHANTHA VIDYASAGAR ANNAM vs. INCOME TAX OFFICER, WARD-4(2) HYDERABAD

In the result, the orders dated 09

Bench: J SREENIVAS RAO,ALOK ARADHE

148 of the Act was issued to her. In response to the said notice, assessee filed return of income on 27 .1 1.2OOO, wherein the assessee declared her income as Nil. However, in the note accompanying the return, the assessee stated that she had entered into a development agreement on 04.05.1996 with a builder for construction of residential flats

The Commissioner of Income-Tax - VI, vs. Shri Mekala Bal Reddy

148, 149, 324, 307, 302, 506 and 120B I.P.C., the chargesheet submitted on 03.10.2008 was proved by P.W-10 as Exhibit Ka-'15', being under his signature. In cross, P.W-10 stated that he did not know as to how many persons were injured in the cross case and as to who was the accused person injured in the present case

M/s. Sathavahana Ispat Limited vs. Deputy Commissioner of Income Tax

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

148 for the relevant years had already been issued. Coming back to the re-assessment qua assessment year 1996-97 to 1999-2000, the assessee challenged the order of the Assessing Officer by filing appeal which was allowed by CIT(A) and the re-assessment was set aside. The Tribunal by impugned order has confirmed the order

The Commissioner of Income Tax IV vs. M/s. Nava Bharat Ferro Alloys Ltd.,

house in India for himself and his family so as to own, possess and enjoy the same in his old age and visit his mother country India as and when he desires. The RC.REV. 392/2013 & 394/2013 Page 12 of 46 petitioner led the evidence that he has been paying exorbitant prices/charges for the hotel for his stay

The Commissioner of Income Tax-III vs. M/S Sri Krishna Drugs Ltd.,

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

house property, (by taking annual value @ `.75,000/- per month for each of the assessment years) was not justified. The additions were deleted. The revenue’s appeal to the ITAT was rejected by the impugned order. 4. The assumption of jurisdiction to re-assess the income had been upheld by the CIT (A); this was challenged by the assessee

M/SVISWARUPA BUILDERS AND DEVELOPERS P LTD/. vs. INCOME TAX OFFICER,WARD/3(I) HYDERABAD

Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD

Section 148 of the Income Tax Act, 1961 (for short, “the Act”), the assessee has filed returns disclosing “nil” income, claiming the rental income and maintenance charges as “income from business source”. The assessee has claimed the expenditure and depreciation on building, and maintenance. The Assessing Officer (AO), on consideration of the accounts and the legal position, treated the rental

COMM.OF INCOME TAX BANGALORE vs. NAVABHARAT ENTERPRISES HYD

In the result, Income Tax Appeal No

Bench: This Court & Hence Both Appeals Have Been Heard Together & Are Being Decided By This Common Judgment. 2. Sri Ravi Kant, Senior Advocate Assisted By Sri Rahul Agarwal, Advocate Have Appeared On Behalf Of Assessee & Sri Manish Goel, Advocate Has Put In Appearance On Behalf Of Revenue. 3. Revenue'S Appeal Was Admitted On The Following Substantial Questions Of Law:- (1)Whether On The Facts & In The Circumstances Of The Case, Tribunal Was Right In Holding That Authorization For Search

148 is required to be issued for the purpose of proceeding under this Chapter ; (b) the Assessing Officer shall proceed to determine the undisclosed income of the block period in the manner laid down in section 158BB and the provisions of section 142, sub-sections (2) and (3) of section 143 , 144 shall, so far as may be, apply

Commissioner of Income Tax-1 vs. Agricultural Market Committee

Bench: V.V.S.RAO,RAMESH RANGANATHAN

148 of 2O11- are as under: \ \ \\ L I : 2 There is nothing in the language of Section 52 of the Transfer of Property Act to annul the conveyances affected during the pendency of the suit. The purport of Section 52 is to render conveyances affected during the peqdency of the suit sub-servient to the result of the suit

Commissioner of Income Tax vs. Agrilcultural Market Committee

Bench: V.V.S.RAO,RAMESH RANGANATHAN

148 of 2O11- are as under: \ \ \\ L I : 2 There is nothing in the language of Section 52 of the Transfer of Property Act to annul the conveyances affected during the pendency of the suit. The purport of Section 52 is to render conveyances affected during the peqdency of the suit sub-servient to the result of the suit

PR COMMISSIONER OF INCOME TAX-2, HYDERABAD vs. M/S GOLDEN STAR FACILITIES AND SERVICES PVT LTD., HYD

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 13 which provides for Rule making power of the Central Government in respect of minerals. Section 13 subsection (1) WP(C). 11249/2010 & other contd cases. -:88:- and Section 13 Sub-section (2) in so far as relevant in the present case are as follows: “13. Power of Central Government to make Rules in respect of minerals.-- (1) The Central

SRI B.DHANUNJAYARAO vs. DY.COMMISSONER OF INCOME TAX

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

house was constructed only for the purpose of pledging with the bank is for fetching and to derive a conclusion that there is an advantage to the company in advalcing such loan. 4.e. Further, the assessee also submitted by way of cross-objections to the appeal frled by the Revenue, wherein the Tribunal had held that the payments made

SMT.B.SEETHARATNAM vs. DY.COMMISSIONER OF INCOME TAX

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

house was constructed only for the purpose of pledging with the bank is for fetching and to derive a conclusion that there is an advantage to the company in advalcing such loan. 4.e. Further, the assessee also submitted by way of cross-objections to the appeal frled by the Revenue, wherein the Tribunal had held that the payments made

SRI B.DHANUNJAYARAO vs. DY. COMMISSIONER OF INCOME TAX

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

house was constructed only for the purpose of pledging with the bank is for fetching and to derive a conclusion that there is an advantage to the company in advalcing such loan. 4.e. Further, the assessee also submitted by way of cross-objections to the appeal frled by the Revenue, wherein the Tribunal had held that the payments made

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

properties as alleged. It is submitted that similar submissions were made by HVL before the Joint APLs which is evidenced by the Minutes of the meeting dated 21st July, 2017, similar stand was taken in his affidavit-in-opposition to the administrator's proceedings filed by the respondents in 2008 which culminated in judgment of the Division Bench dated 23rd

The Commissioner of Income Tax I vs. Balaji Electro Smelters Limited

house, owned by one person or organization. all the money and property owned by a particular person, especially at death: in his will, he divided his estate between his wife and daughter. a property where coffee, rubber, grapes, or other crops are cultivated. (in South Africa) a registered vineyard producing wines made exclusively from grapes grown within its boundaries

The Commissioner of Income Tax IV vs. Shri Raaj Kumar Jain

Sections 364, 376/511, 302, 201 IPC, Police Station – SCB-I New Delhi. The accused SK denied the charges and trial proceeded in the matter. 18. The prosecution version in the case is essentially based upon detailed confession made by accused SK, as well as alleged recovery of body parts etc., on his pointing out, immediately after his arrest on 29th