The Commissioner of Income Tax (Central) vs. Swapna Lahari Pvt Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

68 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 518 OF 2015 AGAINST THE JUDGMENT IN WPC 895/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR, CARMALITE PROVINCIAL HOUSE CMC CONGREGATION, PALA

Commissioner of Income Tax-II vs. Smt G Sailaja

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

68 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 518 OF 2015 AGAINST THE JUDGMENT IN WPC 895/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR, CARMALITE PROVINCIAL HOUSE CMC CONGREGATION, PALA

Commissioner of Income TAx-II, Hyderabad vs. M/s. Sri Balaji Bio MAss Power Pvt. Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

68 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 518 OF 2015 AGAINST THE JUDGMENT IN WPC 895/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR, CARMALITE PROVINCIAL HOUSE CMC CONGREGATION, PALA

The Commissioner of Income Tax -1 vs. Harmahendar Singh Bagga

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

68 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 518 OF 2015 AGAINST THE JUDGMENT IN WPC 895/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR, CARMALITE PROVINCIAL HOUSE CMC CONGREGATION, PALA

Commissioner of Income Tax-II, vs. The Sirpur Paper Mills Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

68 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 13TH DAY OF JULY 2021 / 22ND ASHADHA, 1943 WA NO. 518 OF 2015 AGAINST THE JUDGMENT IN WPC 895/2015 OF HIGH COURT OF KERALA, ERNAKULAM APPELLANT/PETITIONER: THE PROVINCIAL SUPERIOR, CARMALITE PROVINCIAL HOUSE CMC CONGREGATION, PALA

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

20) Effect of Section 28 (11) 66. The mere fact that Section 28(11) has been given retrospective effect does not solve the essential problem pointed out by the Supreme Court in the Sayed Ali case, which is the absence of the assigning of functions to W.P. (C) 441/2013 & connected matters Page 48 of 66 „proper officers‟ under

PR COMMISSIONER OF INCOME TAX-2, HYDERABAD vs. M/S GOLDEN STAR FACILITIES AND SERVICES PVT LTD., HYD

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Section 13 which provides for Rule making power of the Central Government in respect of minerals. Section 13 subsection (1) WP(C). 11249/2010 & other contd cases. -:88:- and Section 13 Sub-section (2) in so far as relevant in the present case are as follows: “13. Power of Central Government to make Rules in respect

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

119 D. Value enhancement on the basis of NIDB data .................... 122 V. Disposition ................................................................................... 137 YASHWANT VARMA, J. I. BACKGROUND 1. The instant appeals raise a challenge to the decision rendered by the Customs Excise & Service Tax Appellate Tribunal1 holding that the appellants, having conceded to the valuation undertaken by the proper officer as contemplated under Section

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

119 D. Value enhancement on the basis of NIDB data .................... 122 V. Disposition ................................................................................... 137 YASHWANT VARMA, J. I. BACKGROUND 1. The instant appeals raise a challenge to the decision rendered by the Customs Excise & Service Tax Appellate Tribunal1 holding that the appellants, having conceded to the valuation undertaken by the proper officer as contemplated under Section

The Commissioner of Income Tax vs. M/s Natco Exports Ltd.

In the result, the judgment and decree passed by the

119 dated 05.01.2001 executed by defendant no. 1 in favour of Rajesh Prasad Singh. Ext. A/9 is sale deed no. 279 dated 09.01.2001 executed by Patna High Court FA No.218 of 2003 dt.16-01-2018 15/37 defendant no. 1 in favour of Jodhan Singh, Ext. B is Khatiyan and Ext. C is Map. 17. Points No. (i) & (ii) :- The case

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

Section 178 of the Companies Act, 2013. Therefore, the Chairman of the company, HVL cannot arrogate unto himself the power to cause such appointment when such power ultimately rests with the Board of Directors. The observation of the two Joint APLs that the evident performance of BCrL, the flagship company of MP Birla Group is deteriorating ever since

Commissioner of Income Tax vs. Sri Chirla Rama Reddy, Contract

Appeal is dismissed with costs

Bench: The Hon’Ble Mr. Justice N.K.Sudhindrarao R.S.A.No.70/2007

68. Thus, the matter remains in the suspended animation insofar as Sub-Registrar and District Registrar are concerned and the Civil court has to dispose of the suit. The Hon’ble Apex court has observed that “the Sub-Registrar is required to satisfy himself with the due execution of the document.” 69. The direction was given to the trial court

The Commissioner of Income Tax (Central) vs. K. V. Srinivasa Rao

Section 145 of the Evidence Act. If a contradiction is put to the witness and it is denied by him, then his attention has to be drawn to the statement made by such witness before the Police or any other previous statement and he must be given a reasonable opportunity to explain as to why such contradiction appears

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

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

20 of 171 Through: Mr. Bhagwat Pd. Gupta, Mr. Rajesh Gupta and Mr. Ganga Ram Upadhyay, Advocates. versus UOI & ANR .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. M.S. Akhtar and Mr. Divakar Kapil, Advocates for UOI. Ms. Mrinalini Sen, Ms. Lucy Lalrentlaungi, Advocates for DDA. + LA.APP. 564/2008 AMAN SINGH

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

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

20 of 171 Through: Mr. Bhagwat Pd. Gupta, Mr. Rajesh Gupta and Mr. Ganga Ram Upadhyay, Advocates. versus UOI & ANR .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. M.S. Akhtar and Mr. Divakar Kapil, Advocates for UOI. Ms. Mrinalini Sen, Ms. Lucy Lalrentlaungi, Advocates for DDA. + LA.APP. 564/2008 AMAN SINGH

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

Bench: P.SAM KOSHY,N.TUKARAMJI

20 of 171 Through: Mr. Bhagwat Pd. Gupta, Mr. Rajesh Gupta and Mr. Ganga Ram Upadhyay, Advocates. versus UOI & ANR .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. M.S. Akhtar and Mr. Divakar Kapil, Advocates for UOI. Ms. Mrinalini Sen, Ms. Lucy Lalrentlaungi, Advocates for DDA. + LA.APP. 564/2008 AMAN SINGH

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

20 of 171 Through: Mr. Bhagwat Pd. Gupta, Mr. Rajesh Gupta and Mr. Ganga Ram Upadhyay, Advocates. versus UOI & ANR .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. M.S. Akhtar and Mr. Divakar Kapil, Advocates for UOI. Ms. Mrinalini Sen, Ms. Lucy Lalrentlaungi, Advocates for DDA. + LA.APP. 564/2008 AMAN SINGH

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

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

20 of 171 Through: Mr. Bhagwat Pd. Gupta, Mr. Rajesh Gupta and Mr. Ganga Ram Upadhyay, Advocates. versus UOI & ANR .....Respondents Through: Mr. Sanjay Kumar Pathak, Standing Counsel with Ms. K.K. Kiran Pathak, Mr. Sunil Kumar Jha, Mr. M.S. Akhtar and Mr. Divakar Kapil, Advocates for UOI. Ms. Mrinalini Sen, Ms. Lucy Lalrentlaungi, Advocates for DDA. + LA.APP. 564/2008 AMAN SINGH