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

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

80) “Before we part with this case, we feel it our duty to say that executive action taken in this case by the State and its officers is destructive of the basic principle of the rule of law.” 36. However it is equally true that when the authority is vested with the power it has duty to exercise

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

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

80) “Before we part with this case, we feel it our duty to say that executive action taken in this case by the State and its officers is destructive of the basic principle of the rule of law.” 36. However it is equally true that when the authority is vested with the power it has duty to exercise

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

80) “Before we part with this case, we feel it our duty to say that executive action taken in this case by the State and its officers is destructive of the basic principle of the rule of law.” 36. However it is equally true that when the authority is vested with the power it has duty to exercise

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

80) “Before we part with this case, we feel it our duty to say that executive action taken in this case by the State and its officers is destructive of the basic principle of the rule of law.” 36. However it is equally true that when the authority is vested with the power it has duty to exercise

The Commissioner of Income Tax -V, vs. M/S Secunderabad Club

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

u/s 80-lB of the Act in respect of any unit though entire profits were taken as eligible for such deduction; (b) The assessee‟s P & L account stated that unit-wise sale was allocated in the ratio of production cost and clearance made by each unit and further, in the Notes that various expenses have been allocated

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

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

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

reassessment proceedings. The assessees resisted the move to assess them, contending that they were not subjected to income tax laws of India as they had no permanent establishment. The AO by order dated 31.12.2008 held that the appellant has a fixed place PE and DAPE in India. Further, the AO also deemed 10% of the value of supplies made

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

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

80 of 171 9.2 In respect of Petitions filed for the land acquired at village Nangli Razapur, the learned Reference Court in LAC No. 2/1998 titled ‘Bhopal Singh v. Union of India & Anr.’ by a judgment dated 29.08.2007 [hereinafter referred to as the “Nangli Razapur Reference Court Judgment”], relied upon the Attar Singh case and the Bed Ram Reference Court

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

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

80 of 171 9.2 In respect of Petitions filed for the land acquired at village Nangli Razapur, the learned Reference Court in LAC No. 2/1998 titled ‘Bhopal Singh v. Union of India & Anr.’ by a judgment dated 29.08.2007 [hereinafter referred to as the “Nangli Razapur Reference Court Judgment”], relied upon the Attar Singh case and the Bed Ram Reference Court

Pinna Nageswara RAo, vs. Commissioner of Income tax, IV (A.P)

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

80 of 171 9.2 In respect of Petitions filed for the land acquired at village Nangli Razapur, the learned Reference Court in LAC No. 2/1998 titled ‘Bhopal Singh v. Union of India & Anr.’ by a judgment dated 29.08.2007 [hereinafter referred to as the “Nangli Razapur Reference Court Judgment”], relied upon the Attar Singh case and the Bed Ram Reference Court

PRL COMMR OF INCOME TAX-7, HYDERABAD vs. M/S SRI VENKATESWARA PADMAVATHI COMPAY, KHAMMAM DIST

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

80 of 171 9.2 In respect of Petitions filed for the land acquired at village Nangli Razapur, the learned Reference Court in LAC No. 2/1998 titled ‘Bhopal Singh v. Union of India & Anr.’ by a judgment dated 29.08.2007 [hereinafter referred to as the “Nangli Razapur Reference Court Judgment”], relied upon the Attar Singh case and the Bed Ram Reference Court

Kuchipudi Krishna Kishore vs. THE DCIT, CIR-2[1],

Bench: P.SAM KOSHY,N.TUKARAMJI

80 of 171 9.2 In respect of Petitions filed for the land acquired at village Nangli Razapur, the learned Reference Court in LAC No. 2/1998 titled ‘Bhopal Singh v. Union of India & Anr.’ by a judgment dated 29.08.2007 [hereinafter referred to as the “Nangli Razapur Reference Court Judgment”], relied upon the Attar Singh case and the Bed Ram Reference Court

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

80 of 171 9.2 In respect of Petitions filed for the land acquired at village Nangli Razapur, the learned Reference Court in LAC No. 2/1998 titled ‘Bhopal Singh v. Union of India & Anr.’ by a judgment dated 29.08.2007 [hereinafter referred to as the “Nangli Razapur Reference Court Judgment”], relied upon the Attar Singh case and the Bed Ram Reference Court

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

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

80 of 171 9.2 In respect of Petitions filed for the land acquired at village Nangli Razapur, the learned Reference Court in LAC No. 2/1998 titled ‘Bhopal Singh v. Union of India & Anr.’ by a judgment dated 29.08.2007 [hereinafter referred to as the “Nangli Razapur Reference Court Judgment”], relied upon the Attar Singh case and the Bed Ram Reference Court

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

Bench: ANIS,V RAMASUBRAMANIAN

80 of 171 9.2 In respect of Petitions filed for the land acquired at village Nangli Razapur, the learned Reference Court in LAC No. 2/1998 titled ‘Bhopal Singh v. Union of India & Anr.’ by a judgment dated 29.08.2007 [hereinafter referred to as the “Nangli Razapur Reference Court Judgment”], relied upon the Attar Singh case and the Bed Ram Reference Court

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

80 of 171 9.2 In respect of Petitions filed for the land acquired at village Nangli Razapur, the learned Reference Court in LAC No. 2/1998 titled ‘Bhopal Singh v. Union of India & Anr.’ by a judgment dated 29.08.2007 [hereinafter referred to as the “Nangli Razapur Reference Court Judgment”], relied upon the Attar Singh case and the Bed Ram Reference Court

The Pr. Commissioner of Incometax-4 vs. Smt. S. Uma Devi

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

80 of 171 9.2 In respect of Petitions filed for the land acquired at village Nangli Razapur, the learned Reference Court in LAC No. 2/1998 titled ‘Bhopal Singh v. Union of India & Anr.’ by a judgment dated 29.08.2007 [hereinafter referred to as the “Nangli Razapur Reference Court Judgment”], relied upon the Attar Singh case and the Bed Ram Reference Court

Commissioner of Income Tax I vs. Smt. P. Seetha

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

80 of 171 9.2 In respect of Petitions filed for the land acquired at village Nangli Razapur, the learned Reference Court in LAC No. 2/1998 titled ‘Bhopal Singh v. Union of India & Anr.’ by a judgment dated 29.08.2007 [hereinafter referred to as the “Nangli Razapur Reference Court Judgment”], relied upon the Attar Singh case and the Bed Ram Reference Court