Andhra PRadesh Pradesh Fibres Limited vs. Assistant commissioner of Income Tax

In the result, the order passed by the

Bench: V.V.S.RAO,SANJAY KUMAR

reassessment or recomputation is made on the assessee or any person in consequence of or to give effect to any finding or direction contained in an order under Section 250, 254, 260

PROGREESIVE CONSTRUCTIONS LIMITED vs. JT. COMMISSIONER OF INCOME TAX

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

260-A of the Income Tax Act, 1961 (briefly 'the Act' hereinafter) has been prefened by the assessee against the order darcd 30.12.2004 passed by the Income Tax Appellate Tribunal, Hyderabad Bench 'A, Hlderabad (Tribunal) in I.T.A.No.262/Hyd/1999 for the assessment )€ar 1990-9t. 3. On 29.08.2005, the appeal was admitted on the following five 'questions

The Commissioner of Income Tax-III vs. Smt.Anitha Sanghi

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

260-A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’, for short) have been filed by the revenue. ITA No.97/2010 was admitted by a bench of this court on the following substantial questions of law: (i) Whether the Tribunal was correct in holding that the estimation of expenditure in respect of administrative or financial cost

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

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

reassessment was upheld. g) Against the order passed by the ITAT dated 31-8-2004 the Revenue has preferred the present appeals under Section 260

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

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

reassessment was upheld. g) Against the order passed by the ITAT dated 31-8-2004 the Revenue has preferred the present appeals under Section 260

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

reassessment was upheld. g) Against the order passed by the ITAT dated 31-8-2004 the Revenue has preferred the present appeals under Section 260

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

reassessment was upheld. g) Against the order passed by the ITAT dated 31-8-2004 the Revenue has preferred the present appeals under Section 260

Commissioner of Income Tax, Guntur vs. Agricultural Market Committee, Krosur

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

260-A OF I.T. ACT, 1961, ARISING OUT F ORDER DATED 04.01.2011 PASSED IN ITA NOs.1065 TO 1067/BANG/2008 FOR THE ASSESSMENT YEAR 3 2000-01 TO 2002-03, PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO: (I) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. (I) ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE APPELLATE TRIBUNAL

Commissioner of Income Tax-VI, vs. M/s. Madras Chakkar Beedi Factory Pvt.Ltd.,

The appeal is disposed of

260-A OF I.T. ACT, 1961 ARISING OUT OF ORDER DATED 21.12.2012 PASSED IN ITA NO.1081/BANG/2006 AND ITA NO.1001/BANG/2006, FOR THE ASSESSMENT YEAR 1996-97, PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO: (I) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN. 2 (I) ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE ITAT, BANGALORE

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

260-A of the Act . He also contended that the assessee had not raised the question about need for the assessing officer to mention in the assessment order containing the reasons for imposing the penalty in the grounds of appeal filed in this Court or before the Income Tax Appellate Tribunal and therefore, such a contention cannot be allowed

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

In the result, the appeal is disposed of

Bench: ANIS,SANJAY KUMAR

260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 29.02.2016 PASSED IN ITA NO.1372/BANG/2014 FOR THE ASSESSMENT YEAR 2007- 08, PRAYING TO: 2 (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE AND ANSWER THE SAME IN FAVOUR OF THE APPELLANT. (ii) ALLOW THE APPEAL AND SET ASIDE THE FINDINGS TO THE EXTENT AGAINST THE APPELLANT

The Pr. Commissioner of Income-Tax-1 vs. M/s. New River Software System Pvt Ltd.,

The appeals are dismissed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

260- A of the Income Tax Act, 1961 (hereinafter to be referred as ‘the Act’) against the common order dated 12.04.2013 passed in ITA Nos. 4932,4933, 5390 & 5391/Del/2011 and the common order dated 30.09.2014 passed in ITA ITA Nos.547/2013 & other connected matters Page 2 of 13 Nos. 4629,4630,4631,4632,4633 & 4707/Del/2013, whereby the Income Tax Appellate Tribunal

The Commissioner of Income Tax-I vs. Adaptec [India] Ltd

The appeals are dismissed

260- A of the Income Tax Act, 1961 (hereinafter to be referred as ‘the Act’) against the common order dated 12.04.2013 passed in ITA Nos. 4932,4933, 5390 & 5391/Del/2011 and the common order dated 30.09.2014 passed in ITA ITA Nos.547/2013 & other connected matters Page 2 of 13 Nos. 4629,4630,4631,4632,4633 & 4707/Del/2013, whereby the Income Tax Appellate Tribunal

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

The appeal stands disposed of as indicated above

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 27.02.2015 PASSED IN ITA NO.351/BANG/2014, FOR THE ASSESSMENT YEAR 2006-2007 PRAYING TO 1. FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED ABOVE. 2. ALLOW THE APPEAL AND SET ASIDE THE ORDER OF - 2 - THE INCOME TAX APPELLATE TRIBUNAL DATED 27.02.2015 BEARING ITA NO.351/BANG/2014 FOR THE ASSESSMENT YEAR

Principal Commissioner of Income Tax-2 vs. M/s.Viskha Container Terminal Private Limited

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 19.01.2018 PASSED IN ITA NO.1947/H/2011, FOR THE ASSESSMENT YEAR: 2007-2008 AND ETC. ® 2 THIS APPEAL HAVING BEEN HEARD AND RESERVED FOR JUDGMENT, THIS DAY SATISH CHANDRA SHARMA J., PRONOUNCED THE FOLLOWING: JUDGMENT The present appeal has been filed under Section 268 of the Income

The Prl Commissioner of Income Tax (Exemptions) vs. Institute of Development and Research in Banking Technology

Bench: ABHINAND KUMAR SHAVILI,V RAMASUBRAMANIAN

260-A OF THE INCOME TAX ACT, 1961 ARISING OUT OF DATED 26.08.2016 PASSED IN ITA NO.1124/BANG/2014, FOR THE ASSESSMENT YEAR 2008-2009 PRAYING TO (A) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW (B) ALLOW THE APPEAL AND SET ASIDE THE ORDER OF THE TRIBUNAL DATED 26.08.2016 PASSED IN ITA NO. 1124/BANG/2014 (ANNEXURE-H); AND (C) PASS SUCH OTHER OR SUITABLE

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

Bench: N.TUKARAMJI,UJJAL BHUYAN

260,4. oi rhe Incon.re Tar. Acc, 196L he' Act' lrereinafter) against tl:re order 'z.11005 pmsecl bv ttre Incornr: Ta:< Appellate yclerabad Bench 'ii. I Iyclerabad (brief tv 'Tribunal' in I.-[.A.No.Z8.l/t li.r]/2004 ior the assessmenr t9). 3. Thou;h the :rp,peel ;rc'lnritted on 14.()3,.20,16, no \\'as substantial prestion c,i l.ru

The Commissioner of Income Tax-III, vs. Sri. Sudheer Reddy

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

260 (A) of the Income Tax Act, 1961 against the judgement & order dated 28.06.2010 passed by the Income Tax Appellate Tribunal, Lucknow Bench “A”, Lucknow (hereinafter referred to as, 'the Tribunal') in Income Tax Appeal No. 75(Luc.)/2010 for the Assessment Year 2007-08. The present appeal was admitted by this Court on 27.02.2013 on the following questions