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

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

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

reassessment on the dictates/directions of the superior authority. The ITAT in its judgment has arrived to the finding considering various material available on record that the AO has passed the order against the assessee on the dictates of his superiors. 56. Learned counsel for the Revenue though argued that since the matter regarding the Jain dairy was pending before

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

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

reassessment on the dictates/directions of the superior authority. The ITAT in its judgment has arrived to the finding considering various material available on record that the AO has passed the order against the assessee on the dictates of his superiors. 56. Learned counsel for the Revenue though argued that since the matter regarding the Jain dairy was pending before

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

reassessment on the dictates/directions of the superior authority. The ITAT in its judgment has arrived to the finding considering various material available on record that the AO has passed the order against the assessee on the dictates of his superiors. 56. Learned counsel for the Revenue though argued that since the matter regarding the Jain dairy was pending before

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

reassessment on the dictates/directions of the superior authority. The ITAT in its judgment has arrived to the finding considering various material available on record that the AO has passed the order against the assessee on the dictates of his superiors. 56. Learned counsel for the Revenue though argued that since the matter regarding the Jain dairy was pending before

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. In this context a brief discussion of what

Sunil Kumar Ahuja vs. Assistant Commissioner of Income Tax

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

68,34 appeal befor who vide his assessee file dated 23.09.2 3. incorrect in assessee, wh the assessee. Section 153A search. The i that proceedi found during 4. has relied on Meeta Gutgu challenge bef 5. that additions additions had Private Limi which had m purchase of l ultimate bene o. 97 of 2023 er Section 153A

THE COMMISSIONER OCF INCOME TAX-I vs. M/S.BHARAT BIOTECH INTERNATIONAL LIMITED

Accordingly, the appeal fails and is dismissed

Bench: :

reassessment order without considering the established legal principles as laid down by the Hon’ble Delhi High Court in the matter of Rakesh Gupta vs. CIT, (2018) 405 ITR 213/303 ? c) Whether in facts and in the circumstances of the case the Ld. Income Tax Appellate Tribunal was not justified in law in deleting the addition of Rs.22

THE COMMISSIONER OF I.T.-I, HYDERABAD. vs. M/S. AKASH CABLE TV NETWORK PVT.LTD., HYDERABAD.

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

reassessment proceedings were initiated after information was received from Director of Investigation regarding bogus/accommodation entries allegedly provided by different companies which were managed and operated by Mukesh Gupta and Rajan Jassal. The Assessing Officer noticed that these companies had been issued shares by the appellant-assessee. A question arose whether the share application money received was a genuine transaction

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

Appeal is dismissed

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

68 of the Act is warranted. 15. In the result, the appeals of the assessee are allowed and appeals of the Revenue are dismissed.” 4. Further, the conclusion reached in Commissioner of Income Tax vs. Kabul Chawla, (2016) 380 ITR 573 was summarized in PCIT vs. Meeta Gutgutia, (2017) 82 taxmann.com 287 Del. The relevant portion of the judgment passed

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

The appeal is allowed

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

68 of 2016 so far, the annulment of marriage between the parties under Section 12(1) (C) is concerned, is hereby affirmed. 71. Now coming to the issue of permanent alimony which is the subject matter in the F.A.No. 213 of 2019. It has been contended by the appellant/ wife that the permanent alimony as determined by the learned Family

M/s. PLL-Suncon Joint Venture vs. The Deputy Commissioner of Income Tax

reassessing or reappreciating the evidence. An award can be challenged only under the grounds mentioned in Section 34 (2) of the Act. The Arbitral Tribunal has examined the facts and held that both the second respondent and the appellant are liable. The case as put forward by the first respondent has been accepted. Even the minority view was that

SYED ABBAS MIAH vs. INCOME TAX OFFICER,WARD-I,KURNOOL

68. Interim order passed by the Appeal Court on July 31, 2013 had permitted the assessment under the Entry Tax Act, 2012 to be continued. It had also restrained refund of the tax already collected. Appeal Court did not vacate the stay granted by the learned Single Judge in the impugned judgement and order. Appeal Court had regulated the implementation

The Commissioner of Income Tax (Central) vs. M/s Hyderabad House Pvt Ltd.,

reassessment of damages. This is what was the theme of discourse in Santosh Devi (supra) and in a later decision in Puttamma (supra). In Puttamma (supra), the Supreme Court called upon the State to explain inaction on its part in the context of authorization given to the Central Government by Section 163-A (3) to make improvements on account

Dr.D. Siva Sankara Rao-HUF vs. I.T.O. Ward-2, Eluru

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

68 of 171 with Ms. Shivangi Bhasin, Advocate for DDA Mr. Kunal Sharma, Mr. Vaishnav Kumar, Advocates for DDA + LA.APP. 256/2017 POOJA .....Appellant Through: Mr. Bhagwat Pd. Gupta, Mr. Rajesh Gupta and Mr. Ganga Ram Upadhyay, Advocates. versus UNION OF INDIA & ANR .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar

P.V.S.Raju vs. The Addl. C.I.T.

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

68 of 171 with Ms. Shivangi Bhasin, Advocate for DDA Mr. Kunal Sharma, Mr. Vaishnav Kumar, Advocates for DDA + LA.APP. 256/2017 POOJA .....Appellant Through: Mr. Bhagwat Pd. Gupta, Mr. Rajesh Gupta and Mr. Ganga Ram Upadhyay, Advocates. versus UNION OF INDIA & ANR .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar

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