Commissioner of Income Tax-VI vs. Shri Prem Singh

The appeals are dismissed

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 10Th May, 2022. Appearance:- Ms. Chandrani Das, Adv. Ms. Riti Basu, Adv.

260A of the Income Tax Act, 1961 challenging the common order passed by the Income Tax Appellate Tribunal “A” Bench, Kolkata, dated 12th September, 2014. The appeals before the Tribunal, though filed by different assessees, involved common issues, the Tribunal took up for consideration the appeals together and disposed of by the common impugned order. The assessment year

Prl. Commissioner of Income Tax-3 vs. M/s. Spectra Shares AND Scripes Pvt. Ltd.,

The appeals are dismissed

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 10Th May, 2022. Appearance:- Ms. Chandrani Das, Adv. Ms. Riti Basu, Adv.

260A of the Income Tax Act, 1961 challenging the common order passed by the Income Tax Appellate Tribunal “A” Bench, Kolkata, dated 12th September, 2014. The appeals before the Tribunal, though filed by different assessees, involved common issues, the Tribunal took up for consideration the appeals together and disposed of by the common impugned order. The assessment year

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

260A of Income Tax Act, 1961 (hereinafter referred to as “Act 1961”) have arisen from the same judgment dated 15.9.1999 passed by Income Tax Appellate Tribunal, Allahabad Bench 'A', Allahabad(hereinafter referred to as 'Tribunal) in ITA No. 1551(Alld) of 1997 relating to Block period from 1.4.1994 to 28.11.1996. Assessee as well as Commissioner of Income Tax (hereinafter referred

PR COMMR OF INCOME TAX-2, HYDERABAD vs. K RAVINDER REDDY, HYDERABAD

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

260A of the Act comprise the General Electric group of companies: GE Energy Parts Inc (“GEP” hereafter); General Electric International Operations Company Inc. (“GEIOC” hereafter); GE India Industrial Pvt. Ltd and (GEIIPL). All challenge a common order of the Income Tax Appellate Tribunal (“ITAT”) which concluded that the appellant PE in India and were, therefore, liable to file income