The Commissioner of Income TAx-IV, vs. M/s. Mahaveer Enterprises (India) Limited

The Appeal is dismissed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

property. A lease can be validly transferred only under a registered Assignment of Lease. It is time that an end is put to the pernicious practice of SA/GPA/WILL transactions known as GPA sales.” Page 50 of 76 C/LPA/94/2008 JUDGMENT DATED: 06/07/2021 RAVJIBHAI PRABHUDAS PATEL SINCE DECD. THR'HEIRS V/s ADDITIONAL COLLECTOR AND COMPETENT AUTHORITY U.L.C. 26. That

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-VI vs. M/s. Narpat Girji Constructions,

The appeal is allowed

housing quarters for Rs.65,00,00,000/- Crores (Rupees sixty five crores only). The transaction entered into between the company in liquidation and the applicant-Society was not in ordinary course of business, the encumbrance is not on - 17 - OSA No. 19 of 2015 good faith. Before initiating winding up proceedings, the statutory notice would have been issued

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

house of 3rd defendant. Thus, the direct execution of the sale deed Ex.P1 is spoken by PW1 and PW6 but the legal formality of registration was not effected. 82. The features of valid contract as mentioned in Section 10 of the Indian Contract Act, 1872 are offer and acceptance, legal relationship, contractual capacity, competency of the parties to enter into

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 Vodafone Essar South Ltd., vs. Deputy Commissioner of Income tax,

83 R along with his mother and brothers.  The agricultural land along with his mother and brothers at Zada is admeasuring 4 hectors and 34 R.  It is submitted that the accused no.1 has not attributed any amount for purchase of the said property nor the said property was purchased for and on behalf of accused no.1.   In the charge

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

Section 158 BC/144 of Act, 1961 at total income of Rs.3,12,97,430/-. The undisclosed income assessed by ACIT/AA is as under: (a) Cash found by Central Excise Department in the raid conducted on 27.11.1996 from premises No. 133/283. Rs.1,70,20,000/ Cash Found during search by the Income- tax Department on 28.11.1996 from the same premises

Commissioner of Income Tax-1 vs. Agricultural Market Committee

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

house property and whereas, the subject matter of the suit is ground floor Mulgi with corresponding first floor rooms. Thus, declaring the sale deeds in favour of the Appellants as void, is untenable and against the spirit of the above provision. 4.2. Section 52 does not operate to extinguish the title of the Appellants herein. It was specilically contended

Commissioner of Income Tax vs. Agrilcultural Market Committee

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

house property and whereas, the subject matter of the suit is ground floor Mulgi with corresponding first floor rooms. Thus, declaring the sale deeds in favour of the Appellants as void, is untenable and against the spirit of the above provision. 4.2. Section 52 does not operate to extinguish the title of the Appellants herein. It was specilically contended

The Director of Income Tax-(Exemptions), vs. Vasavi Academy of Education

Bench: ANIS,SANJAY KUMAR

section 13(i)(e) of the Prevention of Corruption Act, 1988 (in short, „the PC Act‟) by the other accused, who is her husband. 2. On the strength of search warrant issued by the Chief Judicial Magistrate, Jeypore in Vigilance Misc. Case No.133 of 2009, the - 2 - residential house of Prasanta Kumar Panda, who was then working as Executive Engineer

The Director of Income Tax (Exemptions) vs. G Pulla Reddy Chritable Trust

In the result, the orders passed by the Commissioner of

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

83,194/- and also declared income from the house property for a sum of Rs.2,03,986/- and capital gains at Rs.19,06,984/- and declared income from other sources at Rs.1,55,438/-. The case of the assessee was selected for scrutiny and a notice under Section

PRINCIPAL COMMISSIONER OF INCOME TAX-I vs. A.V. V. VARAPRASAD

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

house, was made within the period of six months and two years, of the sale of the shares, as prescribed under Sections 54EC and 54F respectively of the Act. The Commissioner has however, disagreed with the stand of the assessee and, accordingly, set aside the order of the AO, with a direction to him to disallow the claim of exemption

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

Section 313 Cr.P.C. Accused has denied his implication in the case/offence and has claimed that he was tortured and that his nails were extracted, his genitals were burnt and petrol was put in his anus. He offered to get himself medically examined to prove his allegations. The accused SK also claimed that he was extended other tortures and the C.B.I

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

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

Bench: L.NARASIMHA REDDY,T.SUNIL CHOWDARY

83 of 7997, which is impugned in rhe ilpA Appeals, the Trial court hcrd that the appellant/Image Develope rs croes not have locus to quesitiorr r he validity of the cancellation of th: said GpAs and cannot mainta;n ;he Suits for declaration and consequential perpetual injunction. Thr: 'f:lal Court further held that the GpAs .."\.er( ,,ot coupled with