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

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

3 Joint APLs and such inventory was made pursuant to the order of the Hon'ble Division Bench dated 23rd August, 2012. Further, the Hon'ble Division Bench in the order dated 4th May, 2020 held that the unanimous report of Joint ALPs has not been disputed. Further, the inventory of assets records the share holding held by the estate

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

68. There is also merit in the contention of the Petitioners that Section 28(11) confers validity only on „the proper officer.‟ As explained in Consolidated Coffee Ltd. v. Coffee Board (supra), the use of article „the‟ as opposed to „an‟ or „any‟ is indeed significant. Only officers who have been assigned the functions of the „proper officer

Principal Commissioner of Income Tax-2 vs. M/s Indur Green Power Private Limited

In the result, all the appeals fail and are hereby

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 2(15) of the Act?. 44. We are dealing with a taxing statute. The intention of the legislature in a taxation statute is to be gathered from the language of the provisions particularly where the language is plain and unambiguous. In a Taxing Act, it is not possible to assume any intention or the governing purpose

Principal Commissioner of Income Tax vs. M/s. The Andhra Petro Chemicals Limited

Section 68 of the State Universities Act, 1973. The representation submitted by him was rejected by the Chancellor vide order dated 19.05.2017. In this writ petition, petitioner has challenged the order passed by the Chancellor and has sought other reliefs also, which are extracted above. In his representation made to the Chancellor, petitioner contended that respondent

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

3 is not applicable and transaction value is determined in terms of Rules 4 to 9 of the 2007 Rules. 16.6. The proper officer can raise doubts as to the truth or accuracy Digitally Signed By:KAMLESH KUMAR Signing Date:27.11.2024 18:20:25 Signature Not Verified CUSAA 26/2022 & connected matters Page 50 of 137 of the declared value

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

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

3 is not applicable and transaction value is determined in terms of Rules 4 to 9 of the 2007 Rules. 16.6. The proper officer can raise doubts as to the truth or accuracy Digitally Signed By:KAMLESH KUMAR Signing Date:27.11.2024 18:20:25 Signature Not Verified CUSAA 26/2022 & connected matters Page 50 of 137 of the declared value

The Commissioner of Income Tax IV vs. Shri Raaj Kumar Jain

68 11.01.07 Following FIRS are re-registered by the CBI. The accused are taken into CBI custody. Victim RC No. 2(S)/07/SCB/DLI 'A' RC No. 3(S)/07/SCB/DLI 'B' RC No. 6(S)/07/SCB/DLI 'C' RC No. 5(S)/07/SCB/DLI 'D' RC No. 9(S)/07/SCB/DLI 'E' RC No. 7(S)/07/SCB/DLI 'F' RC No. 8(S)/07/SCB/DLI

THE COMMISSIONER OF INCOMETAX vs. M/S V.SATAYANARAYANA

The appeal is allowed

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

129] , State v. Mahender Singh Dahiya [(2011) 3 SCC 109 : (2011) 1 SCC (Cri) 821 : AIR 2011 SC 1017] and Ramesh Harijan v. State of U.P. [(2012) 5 SCC 777 : (2012) 2 SCC (Cri) 905] ) 14. In Kali Ram v. State of H.P. [(1973) 2 SCC 808 : 1973 SCC (Cri) 1048 : AIR 1973 SC 2773] this Court observed as under

THE COMMISSIONER OF INCOMEE TAX-III vs. M/S.V.B.C.FERRO ALLOYS LTD

THE APPEAL IS DISMISSED

Bench: SUJOY PAUL,NAMAVARAPU RAJESHWAR RAO

3 whereir: Lt is observed that mandatory of declaration for exemptton . 1 1. Learned t:ounsel for the appellant relied upon the judgment of the Supreme Court in the ca se of Sree Sankorrrzcharya tlniuersitg of Sanskrit & Others V. Dr. Manu & Anothef in this the Hon'ble apex court obseraed that explanatiodclariJication mdg not expand or alter the scope

The Pr. Commissioner of Income tax (Central), vs. Sri Vaishnavi Educational Society,

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.51929/2014 C/W W.P.Nos.42063/2012, 30494/2013, 42671/2013, 638/2014, 797/2014, 1089/2014, 3211/2014, 3389/2014, 6180/2014, 10356/2014, 12014/2014, 12015/2014, 13043/2014, 13045/2014, 13206/2014, 13207/2014, 13398/2014, 13774/2014, 14149/2014, 14161/2014, 14494/2014, 14502/2014, 14521/2014, 14689/2014, 16646/2014, 17051/2014, 17594/2014, 19729/2014, 21158/2014, 23897/2014, 28861/2014, 30731/2014, 31723/2014, 33774/2014, 33777/2014, 34084/2014, 34259/2014, 34272/2014, 34391/2014, 35204/2014, 35243/2014, 35247/2014, 35305/2014, 35609/2014, 36164/2014, 36166/2014, 36489/2014, 36525/2014, 36971/2014, 37446/2014, 38055/2014, 38463/2014, 38471/2014, 38472/2014, 38661/2014, 38753/2014, 39383/2014, 39633/2014, 39832/2014, 40204/2014, 40379/2014, 41394/2014, 41422/2014, 41427/2014, 41428/2014, 41858/2014, 43815/2014, 43963/2014, 44306/2014, 44527/2014, 44742/2014, 44835/2014, 45486/2014, 46766/2014, 47103/2014, 47105/2014, 47106/2014, 47107/2014, 47608/2014, 47731/2014, 47821/2014, 47860/2014, 47913/2014, 48577/2014, 48880/2014, 49567/2014, 50260/2014, 50533/2014, 51294/2014, 51930/2014, 51931/2014, 51932/2014, 52760/2014, 53854/2014, 54059/2014, 54083/2014, 54236/2014

3. SPECIAL LAND ACQUISITION OFFICER BANGALORE DEVELOPMENT AUTHORITY KUMARA PARK WEST BANGALORE-560020 …RESPONDENTS (BY SRI. G.V. SHASHIKUMAR, AGA FOR R1; SRI. M.N. RAMANJANEYA GOWDA, ADVOCATE FOR R2; SRI. D.N. NANJUNDA REDDY, SR. COUNSEL FOR SRI. B.S. SACHIN, ADVOCATE FOR R3) THIS W.P. IS FILED UNDER ARTICLE 226 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE PRELIMINARY NOTIFICATION DATED

M/s Durga Granites, vs. The Assistant Commissioner of Income Tax, Circle - 1,

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

3. The Director, Mines Directorate, Department of Mines and Geology, Government of Jharkhand, having its office at Yojna 2025:JHHC:29619-DB 52 Bhawan, P.O. and P.S. Doranda, District Ranchi-8334002 (Jharkhand), ........... Respondents. ----- With W.P.(C) No. 5078 of 2022 ----- Abhay Shankar Singh, aged about 34 years, son of Gajendra Pratap Singh, resident of Sanitoriyam Road, Tupudana Dungri

The Commissioner of Income-Tax - VI, vs. Shri Mekala Bal Reddy

68. Submission is that the prompt report of the incident by the accused persons naming the assailants therein, who are prosecution witnesses herein and the injury reports of the accused appellants proved by the doctor examined as P.W-4, in addition to the defence taken by them under Section 313 Cr.P.C is sufficient proof of the plea of the accused

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

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Section 4 of the LA Act. 19.4.1 Learned Senior Counsel for the Respondent No. 2 submits that so far as concerns the testimony of PW-3, Mr. Vinod Kumar (purchaser of land), the same is to be rejected as PW-3 himself admits that he was not an income tax payee in 1988 nor did he inform about purchasing

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

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

Section 4 of the LA Act. 19.4.1 Learned Senior Counsel for the Respondent No. 2 submits that so far as concerns the testimony of PW-3, Mr. Vinod Kumar (purchaser of land), the same is to be rejected as PW-3 himself admits that he was not an income tax payee in 1988 nor did he inform about purchasing

Commissioner of Income Tax vs. Agricultural Market Committee

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

68 of 171 with Ms. Shivangi Bhasin, Advocate for DA Mr. Kunal Sharma, Mr. Vaishn a v Kumar, Advocates for DA + LA.AP. 256/2017 POJA .Apelant 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

The Commissioner of Income Tax, vs. M/s. Sri Laxmi Narasimha Wines,

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

68 of 171 with Ms. Shivangi Bhasin, Advocate for DA Mr. Kunal Sharma, Mr. Vaishn a v Kumar, Advocates for DA + LA.AP. 256/2017 POJA .Apelant 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

3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated differently from the adjacent land of posh colonies such

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

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

3 (2004) 10 SCC 627 4 2009 (8) SCC 582 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 88 of 171 18.4 Learned Counsel for the Appellant submits that the market value for the acquired land of village, Kilokari cannot be treated differently from the adjacent land of posh colonies such