Commissioner of Income Tax, vs. Agricultural Market Committee,

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

23(1) and the Government is only paid interest thereon under Section 28(1) just as interest would be paid on any money due as a debt. That the activity of the respondent Corporation is not carried on with the object of making profit is made abundantly clear by the provisions of Section 30 under which, prior to the amendment

Commissioner of Income Tax, Guntur. vs. Agricultural Market Committee, Kangiri.

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

23(1) and the Government is only paid interest thereon under Section 28(1) just as interest would be paid on any money due as a debt. That the activity of the respondent Corporation is not carried on with the object of making profit is made abundantly clear by the provisions of Section 30 under which, prior to the amendment

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

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

c) exists. The authority concerned has to record reasons before authorization is issued to the officers mentioned in Sub Section (1). Authorization cannot be in favour of any officer below the rank of Income Tax Officer. The authorization is for specific purposes given in Clauses (i) to (v) in sub Section (1). An argument was raised that Section

The Commissioner of Income Tax-IV vs. M/s Pokarna Limited

The appeals are dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

C.—Income from house property. - - 20 D.—Profits and gains of business or profession. E.—Capital gains. F.—Income from other sources. 10. Section 22 of the Act deals with income from House property which reads as under: Income from house property. 22. The annual value of property consisting of any buildings or lands appurtenant thereto of which the assessee

COMMISSIONER OF INCOME TAX [TDS] HYDERABAD vs. M/S GHMC ,HYDERABAD

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

House, Hauz Khas, New Delhi- 110016. The property documents are not available, steps are being taken to ascertain the title docs. This address has been used by the Dahiya Brothers for all their companies. Title documents of the said property have not been made available to the Official Liquidator.” 14.1 It is contended by the Official Liquidator that in view

THE COMMISSIONER OF INCOME TAX (CENTRAL), HYDERABAD vs. SMT.M.VIJAYA, HYDERABAD

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

23 of 55) [COAP-21/2016] Trade Centre, Section 11, Rohini-110085 Through Its Director I Suresh Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi-110085 Ii Vijendra Kumar Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi- 110085 ----Respondents S.B. Company Application No. 53/2016 The Official Liquidator Of M/s Nine Apparels

THE COMMISSIONER OF INCOME TAX (CENTRAL), HYDERABAD vs. SRI V.CHENNA KESAVA RAO

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

23 of 55) [COAP-21/2016] Trade Centre, Section 11, Rohini-110085 Through Its Director I Suresh Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi-110085 Ii Vijendra Kumar Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi- 110085 ----Respondents S.B. Company Application No. 53/2016 The Official Liquidator Of M/s Nine Apparels

THE PR.COMMISSIONER OF INCOME TAX, HYD vs. M/S CONEXANT SYSTEMS INDIA PVT.LTD., HYD

Bench: SUREPALLI NANDA,UJJAL BHUYAN

23 of 55) [COAP-21/2016] Trade Centre, Section 11, Rohini-110085 Through Its Director I Suresh Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi-110085 Ii Vijendra Kumar Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi- 110085 ----Respondents S.B. Company Application No. 53/2016 The Official Liquidator Of M/s Nine Apparels

THE PRL.COMMISSIONER OF INCOME TAX, HYD vs. M/S. AMR INDIA LTD., HYD

Bench: SUREPALLI NANDA,UJJAL BHUYAN

23 of 55) [COAP-21/2016] Trade Centre, Section 11, Rohini-110085 Through Its Director I Suresh Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi-110085 Ii Vijendra Kumar Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi- 110085 ----Respondents S.B. Company Application No. 53/2016 The Official Liquidator Of M/s Nine Apparels

THE PR.COMMISSIONER OF INCOME TAX-I vs. M/S. CONEXANT SYSTEMS INDIA PVT.LTD., HYD

Bench: SUREPALLI NANDA,UJJAL BHUYAN

23 of 55) [COAP-21/2016] Trade Centre, Section 11, Rohini-110085 Through Its Director I Suresh Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi-110085 Ii Vijendra Kumar Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi- 110085 ----Respondents S.B. Company Application No. 53/2016 The Official Liquidator Of M/s Nine Apparels

THE COMMISSIONER OF INCOME-TAX-1, HYDERABAD vs. AP STATE AGRO INDUSTRIES DEVP CORP LTD, HYDERABAD

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

23 of 55) [COAP-21/2016] Trade Centre, Section 11, Rohini-110085 Through Its Director I Suresh Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi-110085 Ii Vijendra Kumar Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi- 110085 ----Respondents S.B. Company Application No. 53/2016 The Official Liquidator Of M/s Nine Apparels

COMMISSIONER OF INCOME TAX, TIRUPATHI vs. M/S. DIVYA TRANSPORT, SPSR NELLORE DISTRICT.

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

23 of 55) [COAP-21/2016] Trade Centre, Section 11, Rohini-110085 Through Its Director I Suresh Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi-110085 Ii Vijendra Kumar Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi- 110085 ----Respondents S.B. Company Application No. 53/2016 The Official Liquidator Of M/s Nine Apparels

THE PR.COMMISSIONER OF INCOME TAX (CENTRAL), HYD vs. M/S GAYATRI SUGARS LTD, HYD

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

23 of 55) [COAP-21/2016] Trade Centre, Section 11, Rohini-110085 Through Its Director I Suresh Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi-110085 Ii Vijendra Kumar Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi- 110085 ----Respondents S.B. Company Application No. 53/2016 The Official Liquidator Of M/s Nine Apparels

THE PR. COMMISSIONER OF INCOME TAX (CENTRAL), HYDERABAD vs. M/S GAYATRI SUGARS LTD, HYDERABAD

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

23 of 55) [COAP-21/2016] Trade Centre, Section 11, Rohini-110085 Through Its Director I Suresh Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi-110085 Ii Vijendra Kumar Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi- 110085 ----Respondents S.B. Company Application No. 53/2016 The Official Liquidator Of M/s Nine Apparels

The Pr.Commissioner of Income Tax-6 vs. Sri. C.Radha Krishna Kumar

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

23 of 55) [COAP-21/2016] Trade Centre, Section 11, Rohini-110085 Through Its Director I Suresh Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi-110085 Ii Vijendra Kumar Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi- 110085 ----Respondents S.B. Company Application No. 53/2016 The Official Liquidator Of M/s Nine Apparels

The Commissioner of Income Tax-II, vs. Shri Shikari Viswanatham

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

23 of 55) [COAP-21/2016] Trade Centre, Section 11, Rohini-110085 Through Its Director I Suresh Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi-110085 Ii Vijendra Kumar Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi- 110085 ----Respondents S.B. Company Application No. 53/2016 The Official Liquidator Of M/s Nine Apparels

The Commissioner of Income-Tax-i vs. M/s Andhra Bank

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

23 of 55) [COAP-21/2016] Trade Centre, Section 11, Rohini-110085 Through Its Director I Suresh Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi-110085 Ii Vijendra Kumar Malik S/o Munshi Ram Malik, A-10/49, Sector-18, Rohini, Delhi- 110085 ----Respondents S.B. Company Application No. 53/2016 The Official Liquidator Of M/s Nine Apparels