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46 results for “section 68”+ Section 148(1)clear

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Key Topics

Section 14811Addition to Income6Section 143(1)(a)4Section 224Section 1474Section 2604Section 1434Section 964Section 1514Search & Seizure

The Commissioner of Income Tax - II vs. M/s. Kumar Raja Associates

In the result, all the Tax Revision

ITTA/191/2008HC Telangana23 Mar 2016

Bench: Floor, Opp.Gurudware Bus Stop, Th Stat, 0/O.Meghana Towers, 4 Visakhapatnam. ... Petitioner & M/S.Pulp-N-Pack [P] Limited, Tadimalla ... Respondent : Sri T.C.D.Sekhar, Gp For Commercial Tax Counsel For The Respondent : Sri S Suribabu, Representing On Behalf Of Sri S R R Viswanath Counsel For The Petitioner

For Respondent: Sri T.C.D.Sekhar, GP for Commercial Tax
Section 22

148 (APHC) *(1995)96 STC 355 (SC) 10 RNT, J & HN, J TREVC. No. 83 of 2008 & batch Analysis: 14. We have considered the submissions advanced by the learned counsels for the parties and perused the material on record. Question 'A': 15. Section 5A (1) of the A.P. General Sales Tax Act, 1957 reads as under: “5A. Levy

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

ITTA/441/2013HC Telangana

Showing 1–20 of 46 · Page 1 of 3

4
24 Sept 2013

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

Commissioner of Income Tax, vs. Agricultural Market Committee

ITTA/413/2011HC Telangana17 Nov 2011

Bench: V.V.S.RAO,SANJAY KUMAR

For Appellant: - Suresh Kumar SheetlaniFor Respondent: - Income Tax Officer-1 (3)
Section 133Section 133(6)Section 142(1)Section 143(3)Section 147Section 148Section 260Section 282

148 of the Act issued by the A.C.I.T., Circle -1, Agra as also the I.T.O.-1(1), Agra was never served on him and the addition made under Section 68

Commissioner of Income Tax (TDS), vs. M/s Country Club Inda Limited

ITTA/667/2014HC Telangana29 Jan 2015
Section 143(3)Section 147Section 260A

148 of the Act calling upon the Assessee to file its return of income for the AY 2003-04. In response to the aforesaid notice, the Assessee filed its return of income on 16th May, 2006 disclosing its taxable income as ‗Nil‘. Thereafter, the AO issued notice under Section 143(2) of the Act. In response to the aforesaid

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

ITTA/9/2005HC Telangana21 Sept 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Section 143(1)(a)

148 of the IT Act, fresh return under protest were filed by the assessee on 6-6-1995. As has been the fact findings have been recorded that in between 6-6-1995 to December, 1995 the Investigation Department at Delhi issued notice to the assessee and other persons and recorded their statements, which would show that they were

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

ITTA/7/2005HC Telangana21 Nov 2017

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

Section 143(1)(a)

148 of the IT Act, fresh return under protest were filed by the assessee on 6-6-1995. As has been the fact findings have been recorded that in between 6-6-1995 to December, 1995 the Investigation Department at Delhi issued notice to the assessee and other persons and recorded their statements, which would show that they were

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

ITTA/28/2010HC Telangana21 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 143(1)(a)

148 of the IT Act, fresh return under protest were filed by the assessee on 6-6-1995. As has been the fact findings have been recorded that in between 6-6-1995 to December, 1995 the Investigation Department at Delhi issued notice to the assessee and other persons and recorded their statements, which would show that they were

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

ITTA/8/2005HC Telangana05 Jul 2012
Section 143(1)(a)

148 of the IT Act, fresh return under protest were filed by the assessee on 6-6-1995. As has been the fact findings have been recorded that in between 6-6-1995 to December, 1995 the Investigation Department at Delhi issued notice to the assessee and other persons and recorded their statements, which would show that they were

Commissioner of Incometax-1, Hyderabad vs. M/s. Divis Laboratories Ltd.,

The appeals are allowed

ITTA/3/2012HC Telangana13 Mar 2012
Section 139Section 144Section 147Section 148Section 260Section 64Section 68(1)Section 68(2)

1 Whether reporters of the local papers may be allowed to see the judgment? 2 M.S. Ramachandra Rao, Chief Justice (Oral) These two appeals, filed under Section 260-A of the Income Tax Act, 1961 ( for short ‘the Act’) had been admitted on 14.03.2012 to consider the following questions of law:- ITA No. 03 of 2012:- i) Whether

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

ITTA/335/2017HC Telangana26 Sept 2018

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 vs. Dr.Kodela Siva Prasada Rao

ITTA/499/2012HC Telangana20 Nov 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

Section 142Section 143Section 148Section 260Section 68

148. Thereafter notice under Section 143 (2) was issued on 12- 12-2005. Further notice under Section 142 (1) was issued on 28-06-2006 calling for total salary particulars including all allowances received by him in the capacity of Minster during the assessment year 2003-04. 3. The assessing officer reopened the earlier assessments and brought

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

ITTA/28/2013HC Telangana30 Jul 2013
For Appellant: - DevendraFor Respondent: - State of U.P
Section 148Section 149Section 157Section 302Section 307Section 372

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

SRS AND Sri Sai Ganesh Productions vs. Commissioner of Income Tax(Central)

ITTA/307/2013HC Telangana17 Jul 2013
Section 68

1% whereas in the matter of appellant same was taken @ 2% without any warrant or justification whatsoever ? 2. The assessee who is the appellant herein had been carrying on a lodge and had also filed returns of income for the assessment years involved in the above case; 2002-03 to 2005-06. An action under Section 147 was initiated

Commissioner of Income Tax vs. Agricultural Market Committee

ITTA/156/2011HC Telangana21 Apr 2011

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,

ITTA/454/2010HC Telangana30 Nov 2010

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

Commissioner of Income Tax-1 vs. Agricultural Market Committee

ITTA/186/2011HC Telangana21 Apr 2011

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

Section 151Section 96

148 & 186 OF 2011 CITY CIVIL COURT APPEAL No.148: Appeal filed under Section 96 of C.P.C., aggrieved by the Judgment and Decree passed in O.S.No.206 of 1999, dated 04.02.201 'l on the file of the lX Additional Chief Judge, (FTC), City Civil Court, Hyderabad. Between: 1. SANJAY KUMAR BHATI, S/o Ram Vallabh Bhati Business R/o 3-5-141

Commissioner of Income Tax vs. Agrilcultural Market Committee

ITTA/148/2011HC Telangana20 Apr 2011

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

Section 151Section 96

148 & 186 OF 2011 CITY CIVIL COURT APPEAL No.148: Appeal filed under Section 96 of C.P.C., aggrieved by the Judgment and Decree passed in O.S.No.206 of 1999, dated 04.02.201 'l on the file of the lX Additional Chief Judge, (FTC), City Civil Court, Hyderabad. Between: 1. SANJAY KUMAR BHATI, S/o Ram Vallabh Bhati Business R/o 3-5-141

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

ITTA/6/2012HC Telangana27 Nov 2012

Bench: GODA RAGHURAM,M.S.RAMACHANDRA RAO

1 Bigha sold from village Kilokari for consideration of Rs. 2,07,500/-. Learned Senior Counsel submits that the learned Reference Court held that there was a possibility that the sale deed was executed at inflated prices to claim a higher compensation since it was a known fact that such schemes of acquisition become known to the residents

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

ITTA/54/2011HC Telangana27 Jul 2011

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

1 Bigha sold from village Kilokari for consideration of Rs. 2,07,500/-. Learned Senior Counsel submits that the learned Reference Court held that there was a possibility that the sale deed was executed at inflated prices to claim a higher compensation since it was a known fact that such schemes of acquisition become known to the residents

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

ITTA/3/2020HC Telangana25 Aug 2020

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

1 and 2 companies and certain other individuals as Directors of 4 listed companies, 3 subsidiaries of one listed company and an unlisted company is bad in law since the Joint APLs merely represents the estate of PDB and thus, had no rights to seek appointment of Directors in companies in which PDB was not a "Member". Further, without prejudice