The Commissioner Of Income Tax (Central) vs. Madhu Enterprises

Bench: SANJAY KUMAR,GUDISEVA SHYAM PRASAD

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

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

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

32. The power of search and seizure and procedure under Section 132(1) read with Rule 112 is against a person who is believed, on good ground, to have illegally evaded or likely to evade payment of tax on its income and property. 33. The scheme of Block Assessment was introduced and inserted under Chapter

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

The appeals are dismissed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

ii) xxxxxxxx (iii) any undertaking which develops, develops and operates or maintains and operates an industrial park or special economic zone notified by the Central Government in accordance with the scheme framed and notified by that Government for - - 29 the period beginning on the 1st Day of April, 1997 and ending on the 31st day of March

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 :-

house property” and deduction in respect of such income has been wrongly claimed under Section 24. Accordingly, he requested the said income to be treated as income under the head “income from business or profession”. He also claimed interest of Rs.60,50,250/- as deductible expenditure being interest paid on loans to financial institutions during the previous year

The Commissioner of Income Tax IV vs. Prefab Gratings Limited,

Bench: Honourable Mr. Justice Manish Choudhury Judgment & Order (Cav) Date : 24-05-2019

HOUSING COMPLEX R.G. BARUAH ROAD CHANDMARI GUWAHATI P.S. CHANDMARI GUWAHATI DIST. KAMRUP ASSAM. 4:MD. MATIUR RAHMAN S/O ALHAZ AHMADUR RAHMAN R/O MOROMI PATH HATIGAON Page No.# 2/26 GUWAHATI-38 DIST. KAMRUP ASSAM. 5:MD. ABDUR RAHMAN S/O MD. ABDUL ALI R/O DEHAR KUNIHA ADHIYAPARA HAJO P.S. HAJO DIST.KAMRUP ASSAM Advocate for the Petitioner : MS.P HUJURI Advocate for the Respondent

Commissioner of Income Tax, vs. Agricultural Market Committee,

Appeals are allowed

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

properties or combinations, whether by hand labor or machine. (Tara Agencies[5]). The word 'manufacture' has been defined in Halsbury's Laws of England, (3rd Ed. Vol. 29 p.23) as a manner of adapting natural material by the hands of man or by man-made devices or machinery, and as the making of an article or material by physical labour

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

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

32 of 55) [COAP-21/2016] 4. Shriram Fatehpuria S/o Rameshwar Lal Fatehpuria Ramble Road 2, Jatia Hill, Opposite Ram Bhawan, Lohagal road, ajmer 305001 5. Vinay Vimalchand Sogani S/o Vimalchand Ganeshilal Sogani, R/o Bhagchand Ki Koyhi, Near Daulat Bagh, ajmer 305001 6. Omesh Sehgal S/o Pawan Kumar Sehgal, R/o B 1/36, Hauz Khas Enclave New Delhi 110016 ----Respondents

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

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

32 of 55) [COAP-21/2016] 4. Shriram Fatehpuria S/o Rameshwar Lal Fatehpuria Ramble Road 2, Jatia Hill, Opposite Ram Bhawan, Lohagal road, ajmer 305001 5. Vinay Vimalchand Sogani S/o Vimalchand Ganeshilal Sogani, R/o Bhagchand Ki Koyhi, Near Daulat Bagh, ajmer 305001 6. Omesh Sehgal S/o Pawan Kumar Sehgal, R/o B 1/36, Hauz Khas Enclave New Delhi 110016 ----Respondents

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

Bench: SUREPALLI NANDA,UJJAL BHUYAN

32 of 55) [COAP-21/2016] 4. Shriram Fatehpuria S/o Rameshwar Lal Fatehpuria Ramble Road 2, Jatia Hill, Opposite Ram Bhawan, Lohagal road, ajmer 305001 5. Vinay Vimalchand Sogani S/o Vimalchand Ganeshilal Sogani, R/o Bhagchand Ki Koyhi, Near Daulat Bagh, ajmer 305001 6. Omesh Sehgal S/o Pawan Kumar Sehgal, R/o B 1/36, Hauz Khas Enclave New Delhi 110016 ----Respondents

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

Bench: SUREPALLI NANDA,UJJAL BHUYAN

32 of 55) [COAP-21/2016] 4. Shriram Fatehpuria S/o Rameshwar Lal Fatehpuria Ramble Road 2, Jatia Hill, Opposite Ram Bhawan, Lohagal road, ajmer 305001 5. Vinay Vimalchand Sogani S/o Vimalchand Ganeshilal Sogani, R/o Bhagchand Ki Koyhi, Near Daulat Bagh, ajmer 305001 6. Omesh Sehgal S/o Pawan Kumar Sehgal, R/o B 1/36, Hauz Khas Enclave New Delhi 110016 ----Respondents

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

Bench: SUREPALLI NANDA,UJJAL BHUYAN

32 of 55) [COAP-21/2016] 4. Shriram Fatehpuria S/o Rameshwar Lal Fatehpuria Ramble Road 2, Jatia Hill, Opposite Ram Bhawan, Lohagal road, ajmer 305001 5. Vinay Vimalchand Sogani S/o Vimalchand Ganeshilal Sogani, R/o Bhagchand Ki Koyhi, Near Daulat Bagh, ajmer 305001 6. Omesh Sehgal S/o Pawan Kumar Sehgal, R/o B 1/36, Hauz Khas Enclave New Delhi 110016 ----Respondents

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

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

32 of 55) [COAP-21/2016] 4. Shriram Fatehpuria S/o Rameshwar Lal Fatehpuria Ramble Road 2, Jatia Hill, Opposite Ram Bhawan, Lohagal road, ajmer 305001 5. Vinay Vimalchand Sogani S/o Vimalchand Ganeshilal Sogani, R/o Bhagchand Ki Koyhi, Near Daulat Bagh, ajmer 305001 6. Omesh Sehgal S/o Pawan Kumar Sehgal, R/o B 1/36, Hauz Khas Enclave New Delhi 110016 ----Respondents

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

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

32 of 55) [COAP-21/2016] 4. Shriram Fatehpuria S/o Rameshwar Lal Fatehpuria Ramble Road 2, Jatia Hill, Opposite Ram Bhawan, Lohagal road, ajmer 305001 5. Vinay Vimalchand Sogani S/o Vimalchand Ganeshilal Sogani, R/o Bhagchand Ki Koyhi, Near Daulat Bagh, ajmer 305001 6. Omesh Sehgal S/o Pawan Kumar Sehgal, R/o B 1/36, Hauz Khas Enclave New Delhi 110016 ----Respondents

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

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

32 of 55) [COAP-21/2016] 4. Shriram Fatehpuria S/o Rameshwar Lal Fatehpuria Ramble Road 2, Jatia Hill, Opposite Ram Bhawan, Lohagal road, ajmer 305001 5. Vinay Vimalchand Sogani S/o Vimalchand Ganeshilal Sogani, R/o Bhagchand Ki Koyhi, Near Daulat Bagh, ajmer 305001 6. Omesh Sehgal S/o Pawan Kumar Sehgal, R/o B 1/36, Hauz Khas Enclave New Delhi 110016 ----Respondents

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

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

32 of 55) [COAP-21/2016] 4. Shriram Fatehpuria S/o Rameshwar Lal Fatehpuria Ramble Road 2, Jatia Hill, Opposite Ram Bhawan, Lohagal road, ajmer 305001 5. Vinay Vimalchand Sogani S/o Vimalchand Ganeshilal Sogani, R/o Bhagchand Ki Koyhi, Near Daulat Bagh, ajmer 305001 6. Omesh Sehgal S/o Pawan Kumar Sehgal, R/o B 1/36, Hauz Khas Enclave New Delhi 110016 ----Respondents

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

32 of 55) [COAP-21/2016] 4. Shriram Fatehpuria S/o Rameshwar Lal Fatehpuria Ramble Road 2, Jatia Hill, Opposite Ram Bhawan, Lohagal road, ajmer 305001 5. Vinay Vimalchand Sogani S/o Vimalchand Ganeshilal Sogani, R/o Bhagchand Ki Koyhi, Near Daulat Bagh, ajmer 305001 6. Omesh Sehgal S/o Pawan Kumar Sehgal, R/o B 1/36, Hauz Khas Enclave New Delhi 110016 ----Respondents

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

32 of 55) [COAP-21/2016] 4. Shriram Fatehpuria S/o Rameshwar Lal Fatehpuria Ramble Road 2, Jatia Hill, Opposite Ram Bhawan, Lohagal road, ajmer 305001 5. Vinay Vimalchand Sogani S/o Vimalchand Ganeshilal Sogani, R/o Bhagchand Ki Koyhi, Near Daulat Bagh, ajmer 305001 6. Omesh Sehgal S/o Pawan Kumar Sehgal, R/o B 1/36, Hauz Khas Enclave New Delhi 110016 ----Respondents