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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

reassess the assessee was not independent but was at the instance of superior officer. 42. Now next coming to the substantial questions of law which were admitted for hearing at the instance of Revenue on 13-2-2013, which have already been quoted in para 4 (G) of this judgment. 20 (1987) 4 SCC 611 37 ITA No.6

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

reassess the assessee was not independent but was at the instance of superior officer. 42. Now next coming to the substantial questions of law which were admitted for hearing at the instance of Revenue on 13-2-2013, which have already been quoted in para 4 (G) of this judgment. 20 (1987) 4 SCC 611 37 ITA No.6

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals with cases where the importer

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Section 18 and explained its significance in the following words: ―22. The significance of Section 18 of the Act can be understood in the light of the above provisions. Section 18 provides for provisional assessment of duty in cases specified in sub-section (1) of the section. Clause (c) of sub-section (1) deals with cases where the importer

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

Bench: The Learned

reassessment notice – which was issued beyond the period of four years from the end of the relevant assessment year – was barred by limitation. The said objections were rejected by the AO. 15. Aggrieved by the assessment order dated 29.12.2017, the Assessee filed an appeal before the learned CIT(A). 16. The learned CIT(A) dismissed the Assessee’s challenge

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

reassessed/ modified. Therefore, the Tribunal fell in error in directing payment of interest from an anterior date when the refund did not get crystalized in favour of the respondent. The learned Advocate appearing or the respondents had relied upon various decisions before the Tribunal some CUSTA NO. 14 OF 2025 REPORTABLE Page 48 of 50 of which were also relied

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 :-

54,21,003/-. The depreciation was claimed on the block assets which are mentioned in Schedule-5 (fixed assets) to the balance-sheet. The assessing officer has not passed any assessment order on the basis of returns filed by the assessee. Instead, subsequently, he issued a notice under Section 148 of the Act, 1961 and passed an assessment order dated

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

reassessment” even if it is taken that because the power of assessment under Section 17 has been mentioned there should have been a „deemed assignment of that power. Clearly, such power of assessment has to be in relation to a territorial or pecuniary jurisdictional limit. The scope of the Validation Act 54

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

reassessment order was passed pursuant to the search proceedings under Section 132, whereby inter alia additions of various amounts were made under Section 68 of the Act for Assessment Years (AYs) 2004-05, 2005-06, 2006-07, 2007-08, 2008-09 and 2009-10. These amounts were primarily towards share application money received from various companies. The AO made additions/disallowance

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

The appeals are dismissed

reassessment order was passed pursuant to the search proceedings under Section 132, whereby inter alia additions of various amounts were made under Section 68 of the Act for Assessment Years (AYs) 2004-05, 2005-06, 2006-07, 2007-08, 2008-09 and 2009-10. These amounts were primarily towards share application money received from various companies. The AO made additions/disallowance

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

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

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

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

THE PRL. COMMISSIONER OF INCOME TAX-II, VISAKHAPATNAM vs. L. SURYAKANTHAM, VISAKHAPATNAM

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

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

Commissionr of Income TAx-3 vs. M/s State Bank of Hyderabad

Bench: ANIS,V RAMASUBRAMANIAN

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

The Commissioner of Income Tax-III vs. M/s.NCC - KNR JV

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

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