Commissioner of Income Tax- IT and TP vs. M/s. Louis Berger International Inc.,

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

establish guilt and secure conviction of the accused by proving the charge ―beyond reasonable doubt‖. In Ramakant Rai v. Madan Rai [Ramakant Rai v. Madan Rai, (2003) 12 SCC 395 : 2004 SCC (Cri) Supp 445] referring to the expression ―reasonable doubt‖ in criminal law it was held as under : (SCC p. 405, para 24) ―24. Doubts would be called reasonable

Commissioner of Income Tax-II vs. M/s. Andhra Pradesh Mineral Development Corporation Ltd.

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

establish guilt and secure conviction of the accused by proving the charge ―beyond reasonable doubt‖. In Ramakant Rai v. Madan Rai [Ramakant Rai v. Madan Rai, (2003) 12 SCC 395 : 2004 SCC (Cri) Supp 445] referring to the expression ―reasonable doubt‖ in criminal law it was held as under : (SCC p. 405, para 24) ―24. Doubts would be called reasonable

M/S NMDC LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

The appeal is allowed

Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO

permanent alimony fixed by the High Court has come to the conclusion that it requires revision. The said revision is on the basis of the respondent- husband's income, financial disclosures, and past earnings which establish that he is in a position to pay a higher amount. The Hon’ble Apex Court has observed that the appellant-wife

Commissioner of Income Tax (TDS) vs. M/s. Hindustan RAtna (JV)

The Appeals are disposed of by modifying the award dated 20

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

reassessed by the High Court to be Rs.14,36,600, after enhancing the compensation for disfigurement, diet, attendant and conveyance, loss of amenities and enjoyment of life, and pain and suffering. Further, an interest of 9% per annum was imposed. In reducing the amount awarded for loss of future prospects, the High Court noticed this court’s judgments in National

THE PRL. COMMISSIONER OF INCOME TAX-II, VISAKHAPATNAM vs. M/S SRI RADHA KRISHNA VIHAR, KAKINADA

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

established conduct ccA Rules and further stated that he has not produced any documents during enquiry. The disciplinary authority issued memo on 21.06.2016 directing the petitioner to submit explanation to the enquiry report. ii l1 Pursuant to the same, the petitioner submitted explanation on 06.06.2015. The disciplinary authority after considering the said explanation passed the impugned order, dated

Dr.D. Siva Sankara Rao-HUF vs. I.T.O. Ward-2, Eluru

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

reassessment of market value using a fair and just approach. Learned Counsel clarifies that they are seeking compensation based on actual usage and future potentiality of the acquired land. It is submitted that if the land is capable of being used for building purposes in the near future, its valuation must reflect such capability. Reliance is placed on Clause

P.V.S.Raju vs. The Addl. C.I.T.

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

reassessment of market value using a fair and just approach. Learned Counsel clarifies that they are seeking compensation based on actual usage and future potentiality of the acquired land. It is submitted that if the land is capable of being used for building purposes in the near future, its valuation must reflect such capability. Reliance is placed on Clause

Pinna Nageswara RAo, vs. Commissioner of Income tax, IV (A.P)

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

reassessment of market value using a fair and just approach. Learned Counsel clarifies that they are seeking compensation based on actual usage and future potentiality of the acquired land. It is submitted that if the land is capable of being used for building purposes in the near future, its valuation must reflect such capability. Reliance is placed on Clause

PRL COMMR OF INCOME TAX-7, HYDERABAD vs. M/S SRI VENKATESWARA PADMAVATHI COMPAY, KHAMMAM DIST

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

reassessment of market value using a fair and just approach. Learned Counsel clarifies that they are seeking compensation based on actual usage and future potentiality of the acquired land. It is submitted that if the land is capable of being used for building purposes in the near future, its valuation must reflect such capability. Reliance is placed on Clause

Kuchipudi Krishna Kishore vs. THE DCIT, CIR-2[1],

Bench: P.SAM KOSHY,N.TUKARAMJI

reassessment of market value using a fair and just approach. Learned Counsel clarifies that they are seeking compensation based on actual usage and future potentiality of the acquired land. It is submitted that if the land is capable of being used for building purposes in the near future, its valuation must reflect such capability. Reliance is placed on Clause

Commissioner of Income Tax -II, vs. M/S Kasila Farms Ltd.,

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

reassessment of market value using a fair and just approach. Learned Counsel clarifies that they are seeking compensation based on actual usage and future potentiality of the acquired land. It is submitted that if the land is capable of being used for building purposes in the near future, its valuation must reflect such capability. Reliance is placed on Clause

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

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

reassessment of market value using a fair and just approach. Learned Counsel clarifies that they are seeking compensation based on actual usage and future potentiality of the acquired land. It is submitted that if the land is capable of being used for building purposes in the near future, its valuation must reflect such capability. Reliance is placed on Clause

Commissionr of Income TAx-3 vs. M/s State Bank of Hyderabad

Bench: ANIS,V RAMASUBRAMANIAN

reassessment of market value using a fair and just approach. Learned Counsel clarifies that they are seeking compensation based on actual usage and future potentiality of the acquired land. It is submitted that if the land is capable of being used for building purposes in the near future, its valuation must reflect such capability. Reliance is placed on Clause

The Commissioner of Income Tax-III vs. M/s.NCC - KNR JV

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

reassessment of market value using a fair and just approach. Learned Counsel clarifies that they are seeking compensation based on actual usage and future potentiality of the acquired land. It is submitted that if the land is capable of being used for building purposes in the near future, its valuation must reflect such capability. Reliance is placed on Clause

The Pr. Commissioner of Incometax-4 vs. Smt. S. Uma Devi

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

reassessment of market value using a fair and just approach. Learned Counsel clarifies that they are seeking compensation based on actual usage and future potentiality of the acquired land. It is submitted that if the land is capable of being used for building purposes in the near future, its valuation must reflect such capability. Reliance is placed on Clause

Commissioner of Income Tax I vs. Smt. P. Seetha

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

reassessment of market value using a fair and just approach. Learned Counsel clarifies that they are seeking compensation based on actual usage and future potentiality of the acquired land. It is submitted that if the land is capable of being used for building purposes in the near future, its valuation must reflect such capability. Reliance is placed on Clause

Commissioner of Income Tax II vs. HMT Bearings Limited

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

reassessment of market value using a fair and just approach. Learned Counsel clarifies that they are seeking compensation based on actual usage and future potentiality of the acquired land. It is submitted that if the land is capable of being used for building purposes in the near future, its valuation must reflect such capability. Reliance is placed on Clause

Commissioner of Income Tax II vs. TPS Laboratories Pvt. Ltd

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

reassessment of market value using a fair and just approach. Learned Counsel clarifies that they are seeking compensation based on actual usage and future potentiality of the acquired land. It is submitted that if the land is capable of being used for building purposes in the near future, its valuation must reflect such capability. Reliance is placed on Clause