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

1. This appeal has been filed by the Customs Department under Section 130 of the Customs Act, 1962 (the Act) challenging the order passed by the Customs Excise and Service Tax Appellate Tribunal, Kolkata (the Tribunal) in Customs Appeal No. 76391 of 2024 filed by the respondent herein dated 07.01.2024. The revenue has raised the following substantial questions

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

reassess the duty leviable on such goods. 5. The scope of Section 17(4) and the exercise which is liable to be undertaken by the proper officer must also be appreciated in the backdrop of Rule 12 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 which reads as follows:- "RULE 12. Rejection of declared value. - 1

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

reassess the duty leviable on such goods. 5. The scope of Section 17(4) and the exercise which is liable to be undertaken by the proper officer must also be appreciated in the backdrop of Rule 12 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 which reads as follows:- "RULE 12. Rejection of declared value. - 1

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

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

c) of sub-section (1), the books of account or other documents, or assets seized under that sub-section shall be handed over by the authorised officer to the Assessing Officer having jurisdiction over such person within a period of fifteen days of such seizure and thereupon the powers exercisable by the authorised officer under sub-section

COMMR OF INCOME TAX [TDS], HYDERABAD vs. M/S JAYADARSHINI HOUSING PVT LTD., HYDERABAD

Appeals are hereby dismissed by

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

12. From the perusal of the provisions contained in Section 147 of the Act, as it stood up to 31.03.1999, it is evident that to confer jurisdiction under Section 147(a) of the Act, twin conditions were required to be satisfied namely, (1) the assessing officer must have reason to believe that income chargeable to tax has escaped assessment

M/S.MALLIKARJUNA RICE INDUSTRIES vs. THE INCOME TAX OFFICER

Bench: N.TUKARAMJI,UJJAL BHUYAN

12. I{ever ne authorities have justified rec pr:nirrg oi as ses s nle nt )n the grc)und that the reopening u,as : rmecl our u.ithin fotrre:rn from the end of the relevant asse::;':nent ye ar; tlrertiore, t[ :re is no bar for the assessing office r t -- r-e\,:sir rhe lSSeSSnient ,rrleri question whether

M/s. Dakshin Infrastructures Private Limited vs. Deputy Commissioner of Income Tax

The appeals are allowed

Bench: N.TUKARAMJI,UJJAL BHUYAN

12. Kapil Infra Avenues Private Limited, Vijayawada. 687/Hyd/2020 2013-14 688/Hyd/2020 2012-13 689/Hyd/2020 2013-14 13. Preethi Foods and Villas Private Limited, Khammam. 690/Hyd/2020 2017-18 4. Learned Senior Counsel for the appellant has proposed the following questions as substantial questions of law: 1. Whether on the facts and in the circumstances of the case, the Tribunal is correct

M/s Kausalya Agro Farms and Developers pvt. ltd vs. Deputy Commissioner of Income Tax

The appeals are allowed

Bench: N.TUKARAMJI,UJJAL BHUYAN

12. Kapil Infra Avenues Private Limited, Vijayawada. 687/Hyd/2020 2013-14 688/Hyd/2020 2012-13 689/Hyd/2020 2013-14 13. Preethi Foods and Villas Private Limited, Khammam. 690/Hyd/2020 2017-18 4. Learned Senior Counsel for the appellant has proposed the following questions as substantial questions of law: 1. Whether on the facts and in the circumstances of the case, the Tribunal is correct

Sunil Kumar Ahuja vs. Assistant Commissioner of Income Tax

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

12. consequentia after search w authorization of Income Ta Kumar Bans M/s M3M In C-13, Sushan day is for Ba Bansal, Smt. Tower-1, DL o. 97 of 2023 found from the premises of the crores in the hands of the assess Learned counsel for the Revenu noted that no incriminating mate earch was conducted. He also to search

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

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated differently from the adjacent land of posh colonies such as Maharani Bagh, Kalindi Colony, Siddhartha Nagar Extension, Sunlight Colony, Jiwan Nagar, Desu Colony, Jangpura and Rajdoot Hotel

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

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated differently from the adjacent land of posh colonies such as Maharani Bagh, Kalindi Colony, Siddhartha Nagar Extension, Sunlight Colony, Jiwan Nagar, Desu Colony, Jangpura and Rajdoot Hotel

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

Bench: P.SAM KOSHY,N.TUKARAMJI

12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated differently from the adjacent land of posh colonies such as Maharani Bagh, Kalindi Colony, Siddhartha Nagar Extension, Sunlight Colony, Jiwan Nagar, Desu Colony, Jangpura and Rajdoot Hotel

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated differently from the adjacent land of posh colonies such as Maharani Bagh, Kalindi Colony, Siddhartha Nagar Extension, Sunlight Colony, Jiwan Nagar, Desu Colony, Jangpura and Rajdoot Hotel

The Commissioner of Income Tax(Central) vs. M/s.Madhu Enterprises

Bench: The Learned

12. The reassessment proceedings were initiated pursuant to a notice dated 30.03.2017 issued under Section 148 of the Act. The AO had reopened the assessment on the basis that the records of South Delhi Municipal Corporation [SDMC] indicated that the Assessee owned more than one residential property on the date of the transfer of the shares of FIITJEE

The Pr. Commissioner of Income Tax - Central vs. Shri. Isanaka Mastan Reddy

Bench: J SREENIVAS RAO,ALOK ARADHE

12, Neora, Tilda, Raipur (C.G.) ---Petitioner(s) Versus 1. Income Tax Officer Ward 1(2), Office Of Chief Commissioner Of Income Tax, Central Revenue Building, Civil Lines, Raipur, District Raipur (C.G.) 2. Principal Commissioner Of Income Tax Office Of Chief Commissioner Of Income Tax, Central Revenue Building, Civil Lines, Raipur, District Raipur (C.G.) --- Respondent

COMMISSIONER OF INCOME TAX-III vs. M/S. RASA AGROTECH PRIVATE LTD.

Accordingly, the appeals are liable to be dismissed on the

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

C." 14. It was further stated in para 13 that “on the basis of the aforementioned advise of the Counsel for the Revenue, the case file along with complete record was handed over to the counsel on 10.08.2012 and appeal before the Hon'ble High Court was filed On 14.08.2012.” 15. Nowhere in the additional affidavit is any explanation offered

M/s. Kausalya Shelters Private Limited vs. Deputy Commissioner of Income Tax

Bench: N.TUKARAMJI,UJJAL BHUYAN

c) In case of termination by the Sub Lessor under this sub- clause 8A, the Sub Lessee shall be further liable to pay the total aggregate rent for the remainder portion of the unexpired Lock-in Period of the sub lease (hereinafter referred to as the 'Balance Rent') 8(B) The Sub Lessee shall have a right to terminate this