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

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

14 OF 2025 REPORTABLE Page 47 of 50 nature of execution for refunding the amount, it is not assessment or reassessment proceedings at all. Further, while processing a refund application, reassessment is not permitted nor conditions of exemption can be adjudicated and reassessment is permitted only under 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

14 As per Section 147 of the Act, if the Assessing Officer has reason to believe that any income chargeable to tax has escaped assessment for any assessment year he may, subject to provisions of Section 148 to 153, assess or reassess

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

Bench: N.TUKARAMJI,UJJAL BHUYAN

14. This aspecr \Mas gone into by a Full Bench o[ the Delhi F[gh Court in CIT v. Kelvinator of India Ltd1, against q,{rich decision, revenue preferred appeal before the Suprerne Clun. In CIT v. Kelvinator of India Ltcl2, Suprenre (-bun extracred Section 147 of the Act, w,hich existed in the statute book prior to Direct

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

The appeals are allowed

Bench: N.TUKARAMJI,UJJAL BHUYAN

reassessment is challenged based on HCJ & NTRJ I.T.T.A.Nos.259 of 2022 & batch 4 the material recovered at the time of search of a group concern? 3. Whether the Tribunal failed to appreciate that the reasoning given in appeal of Indur Developers and Agencies Private Limited (ITA No.672/Hyd/2020 dated 21.3.2022) formed the basis for decision in this appeal and hence

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

The appeals are allowed

Bench: N.TUKARAMJI,UJJAL BHUYAN

reassessment is challenged based on HCJ & NTRJ I.T.T.A.Nos.259 of 2022 & batch 4 the material recovered at the time of search of a group concern? 3. Whether the Tribunal failed to appreciate that the reasoning given in appeal of Indur Developers and Agencies Private Limited (ITA No.672/Hyd/2020 dated 21.3.2022) formed the basis for decision in this appeal and hence

Sunil Kumar Ahuja vs. Assistant Commissioner of Income Tax

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

14. incriminating however, is Satisfaction been made th Act is the so also noticed t to the assesse of different conducted a o. 97 of 2023 e is mentioned in the warrants LF Aralias, DLF Golflinks, ffice of the assessee. The other warrant which does n s name of M/s M3M India H ffice of the assessee

The Commissioner of Income Tax-III vs. M/S Sri Krishna Drugs Ltd.,

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

reassessment beyond the expiry of limitation cannot be done unless income has escaped assessment by reason of the failure on the part of the assessee to disclose fully and truly all material facts necessary for his assessment, for that assessment year. Therefore, the reasoning assigned by the learned Commissioner (A) to give the nod to the alleged validity

The Pr. Commissioner of Income Tax-2 vs. M/s.ZENOTECH LABORATORIES LIMITED

Appeal is dismissed

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

14. The Ld.AR before us has pointed out that no incriminating material was found and also that the proceedings are non-abated. In these facts and circumstances, following the dictate of Hon’ble Delhi High Court in Kabul Chawla (supra), we hold that no addition u/s 68 of the Act is warranted. 15. In the result, the appeals

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

Bench: The Learned

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 Ltd. [the original asset

Rachit V Shah vs. The Commissioner of Income Tax-7

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

14 NEW DELHI ASST YEAR 2013-2014 ( an assessment order dated 21.01.2016 was framed under Section 143(3) of the Act REFER Annexure ) This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server

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

Bench: N.TUKARAMJI,UJJAL BHUYAN

14 of the judgment in Nokia India Case, clearly indicates that the said decision is based on Entries of the Punjab VAT Act, wherein the prime issue for consideration was whether the mobile charger is an accessory or not. But in the case on hand, the issue involved is, when the mobile phone is sold along with the charger what

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

14 of the additional affidavit that it had received a copy of the order dated 5th April 2007 on 26th July 2007 itself. 17. Consequently, for computing the delay in filing the present appeals, the limitation should be reckoned from 26th June 2007, as rightly pointed out by the Respondent in its reply to the additional affidavit. The Revenue

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

The appeal is allowed

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

14 years. It is also true that a good part of the lives of both the parties has been consumed in this litigation. As observed by this Court, the end is not in sight. The assertion of the wife through her learned counsel at the time of hearing appears to be impractical. It is also a matter of record that

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

Bench: N.TUKARAMJI,UJJAL BHUYAN

Section 34 of the Act of 1996, shall not/ought not disturb the interpretation given by the learned Arbitrator, merely because another interpretation of the same Clause is also possible. Similarly, the conclusion arrived at by the learned Arbitrator in paragraph 51 of the Impugned Award is a plausible interpretation of the Clause 8(A)(c) of the sub-lease deed

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

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

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

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires

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

Bench: P.SAM KOSHY,N.TUKARAMJI

Section 23(1)(A) of the LA Act from the date of award till the date of possession as there is a gap of 3 years from the date of award to possession of the acquired land. 18.6 Learned Senior Counsel/Learned Counsel for the Appellants submit that the acquired land’s potential, urban character, and intended acquisition purpose requires