S.l. Shiva Raj vs. Commissioner of Income Tax,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section- 94(3) of the JVAT Act, to contend inter-alia that since the rules are required to be placed before the State Legislature, the same by itself necessarily implies that the Rule making power conferred upon the State Government enabled the State Government to frame rules with retrospective effect. 43. In our opinion, the said contention raised

THE COMMISSIONER OF INCOMETAX vs. M/S V.SATAYANARAYANA

The appeal is allowed

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

house at 7 o'clock in the evening. The girl was unconscious during the day. PW 2 told her husband as to what had happened to their daughter. The police station was at a distance of 15 km. According to the testimony of PW 1 no mode of conveyance was available. The police was reported to the next day morning

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

The appeals are dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

property by way of complex commercial activities, in that event it must be held as business income. 26. Sub-section (1) of Section 56 makes it clear that income of every kind which is not be excluded from the total income under this Act shall be chargeable to - - 50 income tax under the head “Income from other sources

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

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

26. (1944) 1 All ER 119 27. 1909 AC 323 28. AIR 1960 SC 1203 29. AIR 1961 SC 343 30. (2006) 285 ITR 237 THE HON'BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN I.T.T.A.Nos

Commissioner of Income Tax, vs. Agricultural Market Committee,

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

26. (1944) 1 All ER 119 27. 1909 AC 323 28. AIR 1960 SC 1203 29. AIR 1961 SC 343 30. (2006) 285 ITR 237 THE HON'BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN I.T.T.A.Nos

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

26. Photocopy of warrant of authorisation issued in Form 45 under Section 112(I) of Income Tax Rules, pursuant whereto search was conducted at Assessee's premises on 28.11.1996 was produced before Tribunal, which are quoted in para 11.2 of Tribunal's order and relevant extract thereof reads as under:- “FORM NO.45” Warrant of authorisation under section

The Commissioner of Income Tax - I vs. M/s. BBL Foods (Earlier Amber Biscuits P Ltd.)

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

housing loans to them, without making proper pre-sanction verifications, and accepting forged income tax returns, and without ensuring the end use of funds. Sri.Joy was found guilty and convicted along with the other accused, and he was sentenced to undergo simple imprisonment for two years each and fine, under Section 120B read with Sections

ANDHRA BANK FINANCIAL SERVICES LIMITED vs. THE COMMISSIONER OF INCOME TAX-I

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Housing and Land Devclopment Trust Ltd. (supra), therefore, is of no help to the assessee. This decision was rendered in different context. There a cornpensation was awarded by tl.re Land Acquisition Ofhcer. Arbitrator made award fixing a higher compensation and directed the payment of intcrest from the date of acquisition Thereupon the Statc GovernmenL preferred an appeal before the High

ANDHRA BANK FINANCIAL SERVICES LTD, HYDERABAD vs. THE COMMISSIONER OF INCOME TAX-I, HYDERABAD

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Housing and Land Devclopment Trust Ltd. (supra), therefore, is of no help to the assessee. This decision was rendered in different context. There a cornpensation was awarded by tl.re Land Acquisition Ofhcer. Arbitrator made award fixing a higher compensation and directed the payment of intcrest from the date of acquisition Thereupon the Statc GovernmenL preferred an appeal before the High

ANDHRA BANK FINANCIAL SERVICES LTD,. HYDERABAD vs. THE COMMISSIONER OF INCOME TAX-I, HYDERABAD

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Housing and Land Devclopment Trust Ltd. (supra), therefore, is of no help to the assessee. This decision was rendered in different context. There a cornpensation was awarded by tl.re Land Acquisition Ofhcer. Arbitrator made award fixing a higher compensation and directed the payment of intcrest from the date of acquisition Thereupon the Statc GovernmenL preferred an appeal before the High

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

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

iii) 490 In so far as compensatory taxes are concerned in the light of the conclusion on question No. 1, I hold that the nomenclature of 'compensatory' ascribed to the taxes levied by the State Government under Entry 52, List II pursuant to Automobile is unwarranted. The concept of compensatory tax was evolved fifty years back through judicial pronouncements

Commissioner of Income Tax vs. Ms. B.krishna Murthy AND Others

In the result, for the above reasons, we set aside the orders

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

property or whatever may be the object of the tax in a particular case and determining its amount”. Section 35 of the 1922 Act conferred power on the Commissioner or the Appellate Commissioner to suo motu rectify any mistake apparent on the record, appeal, revision, assessment or refund within four years from the date of such order

COMMR.OF I.T. RKAJAHMUNDRY vs. T.RAMI REDDY AND ORS

In the result, for the above reasons, we set aside the orders

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

property or whatever may be the object of the tax in a particular case and determining its amount”. Section 35 of the 1922 Act conferred power on the Commissioner or the Appellate Commissioner to suo motu rectify any mistake apparent on the record, appeal, revision, assessment or refund within four years from the date of such order

The Commissioner of income tax, vs. M/s.Y.Ramulu and Others

In the result, for the above reasons, we set aside the orders

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

property or whatever may be the object of the tax in a particular case and determining its amount”. Section 35 of the 1922 Act conferred power on the Commissioner or the Appellate Commissioner to suo motu rectify any mistake apparent on the record, appeal, revision, assessment or refund within four years from the date of such order

The Commissioner of Income Tax-II vs. m/S.M.Ventakteswara Rao AND Others

In the result, for the above reasons, we set aside the orders

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

property or whatever may be the object of the tax in a particular case and determining its amount”. Section 35 of the 1922 Act conferred power on the Commissioner or the Appellate Commissioner to suo motu rectify any mistake apparent on the record, appeal, revision, assessment or refund within four years from the date of such order

The Commissioner of Income Tax vs. M/s GRK Prasad AND others

In the result, for the above reasons, we set aside the orders

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

property or whatever may be the object of the tax in a particular case and determining its amount”. Section 35 of the 1922 Act conferred power on the Commissioner or the Appellate Commissioner to suo motu rectify any mistake apparent on the record, appeal, revision, assessment or refund within four years from the date of such order

The Commissioner of Income Tax vs. M/s.B.Satyanarayana AND Others

In the result, for the above reasons, we set aside the orders

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

property or whatever may be the object of the tax in a particular case and determining its amount”. Section 35 of the 1922 Act conferred power on the Commissioner or the Appellate Commissioner to suo motu rectify any mistake apparent on the record, appeal, revision, assessment or refund within four years from the date of such order

Commissioner of Income Tax, vs. M/s Y.Ramakrishna and Others

In the result, for the above reasons, we set aside the orders

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

property or whatever may be the object of the tax in a particular case and determining its amount”. Section 35 of the 1922 Act conferred power on the Commissioner or the Appellate Commissioner to suo motu rectify any mistake apparent on the record, appeal, revision, assessment or refund within four years from the date of such order