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

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Section 13 confers overriding effect on the Special Court Act. It says that provisions of the Special Court Act shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force or in any instrument having effect by virtue of any law other than this Act or in any decree or order

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

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Section 13 confers overriding effect on the Special Court Act. It says that provisions of the Special Court Act shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force or in any instrument having effect by virtue of any law other than this Act or in any decree or order

THE COMMISSIONER OF INCOME TAX III, vs. M/S. SAVIJANA SEA FOODS PVT. LTD.,

Appeals of the Revenue are dismissed

Bench: J SREENIVAS RAO,ALOK ARADHE

housing project without acquiring 100 acres of contiguous land interest, free advances were given to the associate companies for the purposes of Assessee‟s business. 70. The Assessee‟s case appears to be supported by the decisions in SA Builders v. CIT (2007) 288 ITR 1 (SC) which has been followed in Hero Cycles

Commissioner of Income Tax, vs. M/s. Kokivenkateswara Reddy AND others,

Appeals of the Revenue are dismissed

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

housing project without acquiring 100 acres of contiguous land interest, free advances were given to the associate companies for the purposes of Assessee‟s business. 70. The Assessee‟s case appears to be supported by the decisions in SA Builders v. CIT (2007) 288 ITR 1 (SC) which has been followed in Hero Cycles

Commissioner of Income Tax vs. Sri Chirla Rama Reddy, Contract

Appeal is dismissed with costs

Bench: The Hon’Ble Mr. Justice N.K.Sudhindrarao R.S.A.No.70/2007

Section 54 of the Transfer of Property Act, as under: “Sale” defined.—‘‘Sale” is a transfer of ownership in exchange for a price paid or promised or part- paid and part-promised. Sale how made.—Such transfer, in the case of tangible immoveable property of the value of one hundred rupees and upwards, or in the case of a reversion

M/s. Maruthi Movies vs. Income Tax Officer

Bench: This Court & Making The Same A Rule Of Court, Alongwith Decree Against Respondents Awarding Rs.5,35,920/- Paid By The Petitioner To The Arbitrator As Their Share Of Fees As Per Order Dated 21.12.2010. 2. Respondent No.1 Has Filed Its Objections To The Award Under Section 30 & 33 Of The Act In Form Of I.A. No.9067/2011. Respondent No.2 Has Also Filed Its Objections To The Award.

houses to be given as alternative accommodation to respondent nos. 2 and 3. 54. The Arbitrator refused to grant such additional directions and held as under:- “The reason is that all these directions relate to the events arising post award period. After I have given the award, I have no jurisdiction to give further directions. That jurisdiction would lie with

The Commissioner of Income -Tax - III, vs. Shri Taher Ali

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

House Rates Control Act, 1947 3 / 79 CRA-322-08gr (for short, 'Act'). The leaned trial Judge also accepted grounds under section 13(1)(e) (unlawful subletting by defendant no.1 in favour of defendant no.2) and 13(1)(k) (non user of the suit premises by defendant no.1-tenant). The Appellate Court decreed the suit only under section

M/S VAIBHAV vs. JOINT COMM. OF INCOME TAX RANGE 3 HYD

Appeal is allowed and the judgments and decrees passed by the

Bench: The Learned Trial Court) Was Allowed & The Judgment & Decree Dated 12.12.2000, Passed By Learned Senior Sub Judge, Kullu Was Set-Aside. (Parties Shall Hereinafter Be Referred To In

81, interpreting the provisions of Section 60(2) read with Section 115 of the Evidence Act held that where a person admits execution before the Registrar after the document has been explained to him, it cannot subsequently be accepted that he was ignorant of the nature of the transaction. In that case, the plaintiff alleged that his father and brothers

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:

Section 142 (1) of the IT Act along with a questionnaire was issued on 27th November, 2002. Sri Banka then filed his explanation as regards the source of tax, investment in jewellery and house property. The Assessing Officer (AO) then finalized the block assessment on 29th December, 2003 determining the total undisclosed income as Rs.3,32,09,650/-. The appeal

THEE COMMSSR.OF INCOME TAX.HYD. vs. CHALLA SHANKER REDDY.HYD.

Bench: L.NARASIMHA REDDY,T.SUNIL CHOWDARY

properties The Trial Court however declined the plaintiffs' prayer for mesne profits. lr 125. We are inclined to sustain the impugned judgment passed by the Trial Court in O.S.No.115 of 2006 to the extent of the conclusions arrived I at by the Trial Court save and except the issue o{ mesne profits. We are lr inclined to hold that

COMMR.OF I.T. RAJAHMUNDRY vs. M/S.NARAYANA CHOWDARYAND ORS KAKINADA

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

properties The Trial Court however declined the plaintiffs' prayer for mesne profits. lr 125. We are inclined to sustain the impugned judgment passed by the Trial Court in O.S.No.115 of 2006 to the extent of the conclusions arrived I at by the Trial Court save and except the issue o{ mesne profits. We are lr inclined to hold that

COMMISSIONER OF INCOME TAX - (TDS), vs. M/s. Suman Chit Funds (P) Ltd.,

properties The Trial Court however declined the plaintiffs' prayer for mesne profits. lr 125. We are inclined to sustain the impugned judgment passed by the Trial Court in O.S.No.115 of 2006 to the extent of the conclusions arrived I at by the Trial Court save and except the issue o{ mesne profits. We are lr inclined to hold that

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

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

81 20.01.07 Preliminary report of FSL, Agra team regarding the recovered items between 04.01.2007-06.01.2007 is sent to the Senior Police Superintendent, Gautambudh Nagar. 82 21.01.07 Case properties are taken to FSL, Hyderabad. 24 83 22.01.07 Report of the narco analysis and brain mapping tests etc. sent to CJM, Gautambudh Nagar. 84 24.01.07 SP, SJM Gilani requests Director, CFSL, Delhi

The Pr.Commissioner of Income Tax (Central) vs. M/s Vaishnavi Educational Society

In the result, this Cross Objection is allowed and the suit is

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

house; further admitting, in page 7, that his address in the Sale Deeds is that of the daughter of the Owners. No document to show his income was produced, except a statement of his account with Federal Bank, which had no substantial balance. He also admitted that he had filed no Income Tax Returns RFA 554/15 & CON. CASES

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

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

house with a right to control and manage the affairs of such trust or society unless there is provision to the said effect to the constitution of the trust or society. Further, the prayer sought for in GA No. 3714 of 2008 and GA No. 3718 of 2008 on which order dated 23.08.2012 was passed, the prayers did not include

Principal Commissioner of Income Tax-2 vs. M/s Indur Green Power Private Limited

In the result, all the appeals fail and are hereby

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

81,29,896 4,75,41,722 5,01,63,902 3,88,21,912 Profit for the year 2,53,21,438 2,09,87,242 62,58,319 836236 Add Balance brought forward 4,07,88,644 1,98,01,402 1,35,43,083 20,44,236 Balance carried to balance sheet

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