CHENNAKESAVA PHARMACEUTICALS VIJAYAWADA vs. THE COMI.OF INCOMETAX VIJ.

In the result, all the appeals are allowed setting aside the common

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

11. Section 271 (1) (c) of the Act states as follows: “Section 271:-Failure to furnish returns, comply that notice, concealment of income etc. (1) If the Assessing officer, or the Commissioner (Appeals) or the Commissioner in the course of any proceedings under this Act, is satisfied that any person……….. (c) has concealed the particulars of his income or furnished

The Pr. Commissioner of Income-tax-4 vs. Sri. Krishna Chigullapally

Bench: N.TUKARAMJI,UJJAL BHUYAN

1)(a)(ii) of the KVAT Act. However, insofar as it relates to Telecommunication equipment, the same requires to be notified by the State Government in exercise of powers conferred under the KVAT Act and the State Government has been issuing Notifications specifying the products which would be treated as IT products;  Notification No. FD 43 CSL 07(02) dated

The Commissioner of Income Tax [Central] vs. Smt P Sujana

The appeal stands disposed of as indicated above

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

reassessment under Section 147, not a case for rectification wherein the tax liability has been enhanced. 6. Learned counsel for the revenue justifying the orders of the authorities submitted that Section 80 of the Act provides for submission of return for losses. In terms of the said Section, it is mandatory that the return for losses has to be filed

Mr. Vasamsetty Veera Venkata Satyanarayana vs. The Principal Commissioner of Income Tax -1

The appeal is allowed and the order passed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

11 GSTR 321 (SC) CUSTA NO. 14 OF 2025 REPORTABLE Page 20 of 50 under Section 11B(1) of the Act and not on the expiry of the said period from the date on which the order of refund is made. It is submitted that in the instant case the application for refund under Section

The Commissioner of Income Tax - III, vs. M/s. Suven Pharmaceuticals Limited,

Appeals are dismissed

reassessment  or recomputation exceeds the tax on the total  income determined [under sub­section (1) of  section 143 or] on the basis of the regular  assessment aforesaid. (4) Where,   as   a   result   of   an   order   under  section 154 or section 155 or section 250 or  section 254 or section 260 or section 262 or  section 263 or section

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 :-

11. In the instant case, admittedly, there is no original assessment order in the case of the assessee and it was only an intimation under section 143(1) of the Act, which cannot be treated to be an order in view of decision of the Supreme Court in Rajesh Jhaveri (supra). Therefore, the question of reassessment

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

The appeal is allowed

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

11. The amount awarded under Section 125 CrPC is adjustable against the amount awarded under Section 24 of the Act.” 85. Apart from the aforesaid factors enumerated hereinabove, certain additional factors would also be relevant for determining the quantum of maintenance payable.” 75. Since herein, appellant-wife is lawyer by profession, therefore, this Court is quoting relevant paragraph from case

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

11. It was this decision which came to be subjected to challenge before the CESTAT. The CESTAT in CUSAA 27/2022 as well as CUSAA 126/2022 had taken an identical view. It has principally held that once the importer concedes to the reassessment undertaken by the proper officer in terms of Section 17(4) and gives up its right to question

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

11. It was this decision which came to be subjected to challenge before the CESTAT. The CESTAT in CUSAA 27/2022 as well as CUSAA 126/2022 had taken an identical view. It has principally held that once the importer concedes to the reassessment undertaken by the proper officer in terms of Section 17(4) and gives up its right to question

The Commissioner of Income Tax (Central) vs. Akula Nageswara Rao

In the result, the orders passed by the Assessing

Bench: SANJAY KUMAR,GUDISEVA SHYAM PRASAD

11. Smt. Sujatha, learned Additional Government Advocate has no objection to the request made by Sri. R.V. Prasad, learned Counsel for the appellant company. 12. In view of the request made by the learned Counsel for the appellant company, in our opinion, we need not have to express any opinion on the correctness or otherwise of the impugned order passed

The Commissioner of Income Tax-IV vs. Moschip Semiconductor Technology Ltd.,

The appeal stands dismissed

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

reassessment proceedings, simply to verify the contents of the return, unlike before it was vested in him in making regular assessment. It was found that the time-limit available for issuance of notice and making assessment under Section 143(3) had expired, but then, on that count, he cannot assume the jurisdiction by venturing to make assessment under Section

The Director of Income Tax, (Exemptions) vs. Royal Education Society

In the result, the appeal is disposed of

Bench: ANIS,SANJAY KUMAR

11 Act ceases to be an order for the purposes of Section 264 of the Act. The Supreme Court in RAJESH JHAVERI supra has held that an intimation under Section 143(1) of the Act cannot be treated as an order of assessment. In the instant case, admittedly, no original assessment was made in case of the assessee. The assessee

EVEREST ORGANICS LTD vs. THE COMMISSIONER OF I.T., HYDERABAD

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

reassessment on the dictates of the higher authorities sitting at Delhi and Jabalpur. 71. Once having held that the reassessment started at the dictation of the higher authorities and thereafter, during reassessment process too continuous instructions were imparted and even the AO obtained instructions, therefore, the end result would be same as the bias would exist. Decision of reassessment, reassessment

C. SANYASI RAJU vs. THE ASST. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, VIZAG.

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

reassessment on the dictates of the higher authorities sitting at Delhi and Jabalpur. 71. Once having held that the reassessment started at the dictation of the higher authorities and thereafter, during reassessment process too continuous instructions were imparted and even the AO obtained instructions, therefore, the end result would be same as the bias would exist. Decision of reassessment, reassessment

The Commissioner of Income Tax-III vs. M/s.Samrakshna Electricals Ltd

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

reassessment on the dictates of the higher authorities sitting at Delhi and Jabalpur. 71. Once having held that the reassessment started at the dictation of the higher authorities and thereafter, during reassessment process too continuous instructions were imparted and even the AO obtained instructions, therefore, the end result would be same as the bias would exist. Decision of reassessment, reassessment

M/s.GVK Petro Chemicals Private Limited,(Novo Resins AND vs. The Deputy Commissioner of Income Tax,

reassessment on the dictates of the higher authorities sitting at Delhi and Jabalpur. 71. Once having held that the reassessment started at the dictation of the higher authorities and thereafter, during reassessment process too continuous instructions were imparted and even the AO obtained instructions, therefore, the end result would be same as the bias would exist. Decision of reassessment, reassessment

COMMISSIONER OF INCOME TAX-II, HYDERABAD vs. M/s. The A.P.Vardhaman(Mahila)Cooperative Urban

In the result, for the above reasons, these appeals fail and

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

1)(n) of the BR Act, the doing of all such other things as are incidental or conducive to the promotion or advancement of the business of the company. Thus reading of Sections 5(b), (c) and Section 6 of the BR Act along with Section 80P(2)(a) of the Act, it becomes clear that the income received

The Commissioner of Income Tax-II vs. The Andhra Bank Employees Co.Operative Bank Limited

In the result, for the above reasons, these appeals fail and

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

1)(n) of the BR Act, the doing of all such other things as are incidental or conducive to the promotion or advancement of the business of the company. Thus reading of Sections 5(b), (c) and Section 6 of the BR Act along with Section 80P(2)(a) of the Act, it becomes clear that the income received