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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

36 of 137 (2) The provisions of this section shall not apply to baggage and goods imported by post. (3) [* * *] 16. Date for determination of rate of duty and tariff valuation of export goods.— [(1) The rate of duty and tariff valuation, if any, applicable to any export goods, shall be the rate and valuation in force

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

36 of 137 (2) The provisions of this section shall not apply to baggage and goods imported by post. (3) [* * *] 16. Date for determination of rate of duty and tariff valuation of export goods.— [(1) The rate of duty and tariff valuation, if any, applicable to any export goods, shall be the rate and valuation in force

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

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

36 ITA No.6 of 2005 & other connected matters not agile of the matter, but when the communications from higher up were received from Delhi, the AO decided for reassessment. 39. The true test is whether in the given facts and circumstances a person i.e. the AO, who is an employee of the Revenue, too had the capacity to disobey such

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

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

36 ITA No.6 of 2005 & other connected matters not agile of the matter, but when the communications from higher up were received from Delhi, the AO decided for reassessment. 39. The true test is whether in the given facts and circumstances a person i.e. the AO, who is an employee of the Revenue, too had the capacity to disobey such

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

36 ITA No.6 of 2005 & other connected matters not agile of the matter, but when the communications from higher up were received from Delhi, the AO decided for reassessment. 39. The true test is whether in the given facts and circumstances a person i.e. the AO, who is an employee of the Revenue, too had the capacity to disobey such

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

36 ITA No.6 of 2005 & other connected matters not agile of the matter, but when the communications from higher up were received from Delhi, the AO decided for reassessment. 39. The true test is whether in the given facts and circumstances a person i.e. the AO, who is an employee of the Revenue, too had the capacity to disobey such

PROGREESIVE CONSTRUCTIONS LIMITED vs. JT. COMMISSIONER OF INCOME TAX

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

36,16,441.00 and income thereon continued to be assessed @ l5o/o both in the original assessment order as well as in the reassessment order. 10. Regarding ground No.4, Tribunal norcd that assessee had not led any evidence to show that the hire charges on plant & machinery and rent received from house propeny should be considered as contract receips from

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

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

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

Bench: N.TUKARAMJI,UJJAL BHUYAN

36 similar to the facts in Nokia India Case. In the Samsung India Case, the Hon’ble High Court of Allahabad has interpreted the provisions contained in Article 366(29A) of the Constitution of India which mainly relates to the transfer of goods in due course of execution of a ‘works contract’. Therefore, the said authority does not support

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

36. The appellate authority took note of the decision of the tribunal in Bennet Coleman and Company Limited Versus Commissioner of Customs, Bangalore 24 wherein it was held that the goods when assessed to higher customs duty on account of omission by assessing officer to take note of the customs notification, the same cannot be corrected under Section

Commissioner of Income Tax-I vs. M/s. BDR Projects Pvt. Ltd.

reassessment is to be made. Where the reason for reopening is other than “collusion or any wilful mis- W.P. (C) 441/2013 & connected matters Page 24 of 66 statement or suppression of facts” reopening has to be done within one year from the „relevant date‟. Where it falls within the categories demarcated in terms of Section 28 (4) as amended

COMM.OF INCOME TAX BANGALORE vs. NAVABHARAT ENTERPRISES HYD

In the result, Income Tax Appeal No

Bench: This Court & Hence Both Appeals Have Been Heard Together & Are Being Decided By This Common Judgment. 2. Sri Ravi Kant, Senior Advocate Assisted By Sri Rahul Agarwal, Advocate Have Appeared On Behalf Of Assessee & Sri Manish Goel, Advocate Has Put In Appearance On Behalf Of Revenue. 3. Revenue'S Appeal Was Admitted On The Following Substantial Questions Of Law:- (1)Whether On The Facts & In The Circumstances Of The Case, Tribunal Was Right In Holding That Authorization For Search

reassessment” in Section 132B shall be construed as references to “block assessment” . (emphasis applied) 26. Photocopy of warrant of authorisation issued in Form 45 under Section 112(I) of Income Tax Rules, pursuant whereto search was conducted at Assessee's premises on 28.11.1996 was produced before Tribunal, which are quoted in para 11.2 of Tribunal's order and relevant extract

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

36,546/- as well as Rs.19,75,555/- respectively was disallowed. 3. Being aggrieved the assessee filed an appeal before the Commissioner of Income Tax (Appeals). The Commissioner of Income Tax (Appeals) by order dated 06.05.1999 directed deletion of notional interest in respect of advance made to Madhya Pradesh State Electricity Board, which was added by the assessing officer

The Commissioner of Income Tax-IV vs. M/s. Meghadoot Drillers,

36,65,948/- made on account of suppression of scrap sales ignoring the multiple evidences and proved modus operandi of the assessee? 10. Whether the order of the Tribunal is perverse in (3 of 7) [ITA-473/2011] confirming the order of CIT(A) by giving no independent reasons in support of its affirmation and therefore the order is perverse

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

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

Section 146 of the Evidence Act, which permits a witness to be questioned, inter alia, in order to test his veracity. Thereafter, the unchallenged part of -6- his evidence is to be relied upon, for the reason that it is impossible for the witness to explain or elaborate upon any doubts as regards the same, in the absence of questions

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

Bench: The Learned

Section 147 read with 143(3) of Digitally Signed By:TARUN RANA Signing Date:13.05.2025 15:59:36 Signature Not Verified ITA 127/2025 Page 4 of 10 the Act. 12. The reassessment