learned advocate on record of the appellant is directed to serve notice of appeal on the respondent in the meantime.

(T. S. SIVAGNANAM, C.J.) (HIRANMAY BHATTACHARYYA, J.) S. Kumar

The Court : This is an appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) challenging an order dated January 11, 2024 passed by the Income Tax Appellate Tribunal, "B" Bench, Kolkata (Tribunal) in I.T.A No.763/Kol/2022, for the assessment order 2013-14.

We have heard Mr. Aryak Dutt, learned standing counsel appearing for the appellant and Mr. Soumitra Chowdhury, learned counsel for the respondent/assessee.

The appeal was filed beyond time and an application for condonation of delay was filed which was heard and the delay was condoned. Learned counsel appearing for the assessee would submit that the assessee has been advised to avail the provisions of the direct tax Vivad Se Viswas Scheme (VSVS) dated 15 th October, 2023. However, one issue may crop up if the assessee files an application under VSVS by citing that the duty fixed for eligible cases as has been mentioned in paragraph 3(Sl.1)(ii). Identical issue arose for consideration before this Court in the case of Principal Commissioner of Income Tax-1, Kolkata vs. Asish Kumar Ghosh, WPA 18282 of 2021 and by judgment dated 1st April, 2022 this Court had considered the very same issue and found that the assessee would be eligible to file a declaration under the provisions of the VSVS and a direction was also issued to process such application. The judgment rendered in Asish Kumar Ghosh will fully support the case of the assessee and therefore the assessee is entitled to file an application under the VSVS. Accordingly, the assessee is directed to file an application and the department shall process the application in accordance with law.

The Court:- This appeal by the assessee filed under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated January 16, 2024 passed by the Income Tax Appellate Tribunal 'C' Bench, Kolkata (the Tribunal) in ITA No.1964/Kol/2019 and C.O. No.39/Kol/2019 for the assessment year 2015-16. This appeal is admitted on the following substantial questions of law:-

(i) Whether the Tribunal was justified in law in upholding the invocation of sub-section (2) of section 14A of the Income Tax Act, 1961 and rule 8D(2)(iii) of the Income Tax Rules, 1962, in the absence of any satisfaction recorded by the Assessing Officer that having regard to the accounts of appellant, the appellant's claim that expenditure of Rs.9,77,888/ was incurred in relation to the exempt income was not correct?

The Court :- We have heard the learned Advocates for the parties. The revenue has filed this appeal under Section 260A of the Income Tax Act, 1961 (the Act) is directed against the order dated 9th May, 2023 passed by the Income Tax Appellate Tribunal "B" Bench, Kolkata (the Tribunal) in ITA/491/Kol/2021 for the assessment year 2011-12. The revenue has raised the following substantial questions of law for consideration:-

a. Whether the learned Tribunal has committed substantial error in law in granting relief to the assessee without considering the fact that neither the assessee nor the amalgamating company informed the AO about the scheme of amalgamation approved by the Hon'ble High Court and therefore defect in not issuing notice in the name of amalgamated company remained a curable defect under section 292B of the Income Tax Act, 1961 ?

The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against an order dated October 26, 2023, passed by the Income Tax Appellate Tribunal, "C" Bench, Kolkata (Tribunal) in I.T.A No.1842/Kol/2017, for the assessment order 2009-10.

The revenue has raised the following substantial questions of law for consideration:-

i) Whether on the facts and in law, the Hon'ble ITAT is justified in setting aside the order of the Ld. CIT(A) and deleting the additional made by the A.O. towards unexplained share capital and share premium of Rs.15,51,00,000/- u/s. 68 of the Act by holding that the assessee had discharged its onus to prove the identity and creditworthiness of the share subscribing companies and the genuineness of the transactions overlooking the fact that not even a single Director of the share subscribing companies appeared before the Assessing Officer nor provided a valid reason for their non-appearance?

Bivas Pattanayak, J. :-

1. The instant execution case has been filed by the plaintiff-decree holder against the defendant-judgment debtor for execution of a decree dated 24th March, 2021 for a sum of Rs.12,54,607.68/-.

2. In its affidavit in support of tabular statement the decree holder contends that the judgement-debtor holds immovable property namely an office at Golpark Co-operative Housing Society, Flat no. 13/B2, 4th Floor, 49C, Govindapur Road, Lake Gardens (near Jodhpur Market), Kolkata-

2

700068 and operates bank account at UCO Bank, Park Circus Branch, Kolkata-700014.

3. The judgement debtor through its partner filed its affidavit of assets who contends that he possesses the above mentioned flat and the bank account.

1. The Appellant filed an RTI application dated 16.05.2023 seeking information on the following points:

"Please provide the specific information / clarification on Central Civil Services (Leave) Rules, 1972. (updated as on 19.09.2022)

(i) Please inform who are 'such Government Servant' referred under Rule 63 (2)(a) above

(ii) Please clarify whether Rule 63(2)(a) is applicable to only to those Government servants refereed 63(1)(a) and (b)

(iii) Whether both the actual amount of leave salary (Rule 63(1)) and study leave conversion to regular leave (Rule 63 (2) (a) are applicable to all government servants referred in 63 (1) and 63 (2)

Challenging the order of the Waqf Tribunal partly allowing the application directing the Tamil Nadu Waqf Board to register the T.O.Mohamed Thambi Waqf, Illayangudi Taluk, Sivagangai District as a seperate waqf, prepare a proforma report showing the "Rule of Succession" to the post of mutawalli as "hereditary", conduct a detailed enquiry among the legal representatives of the waqif/founder namely late T.O.Mohamed Thambi and appoint mutatwalli for the said waqf by following the procedures prescribed under the Waqf Act, 1995 (as amended in 2013) as per the intention of the waqif.

RESERVED ON : 11th NOVEMBER 2024 PRONOUNCED ON: 12th NOVEMBER 2024 _______________________ Judgment (Per Advait M. Sethna, J.)

1. Rule, made returnable forthwith. Respondents waive service. By consent of the parties, the petition is heard finally.

NOVEMBER 12, 2024 18-WP(L)-17982-2024(J).DOCX

2. This petition is filed under Article 226 of the Constitution of India. Briefly, the petition challenges an order dated 30 th March 2024 passed by respondent No.1 ("impugned order" for short). By the said order, the application filed by the petitioner dated 9 th November 2022 seeking waiver of interest charged under Section 234C of the Income Tax Act, 1961 ("Income Tax Act" for short) for the Assessment Year 2021-22 ("A. Y. Year 2021-22" for short) stood rejected. The reliefs/prayers in the petition are set out at pages 52 to 54 in para 12 thereof. The substantive relief/prayer is to quash and set aside the impugned order passed by respondent No.1 and to grant waiver of interest for an amount of Rs.3,88,59,353/- charged under Section 234C of the Income Tax Act. Such is the limited issue for consideration before us.

1. Revision Application is allowed.

2. The order of Competent Authority Konkan Division in case No.178 of 2023 dated 06.08.2024 is set aside.

3. The Parties be informed accordingly.

24) Thus, the Revisional Authority has relied upon Section 55 of the MRC Act for accepting the contention of the licensee that in absence of registration of the licence agreement, her version of ___Page No.19 of 33___ 12 November 2024 Megha 908_wp_14856_2024_fc.docx licence being granted for commercial use would prevail. Section 55 of the Act provides for providing for compulsory registration of tenancy agreement and consequences of non-registration. Section 55 provides as under:

Know-how, pasiune, familie și echipă, ingredientele succesului companiei Team Montage, care anul acesta împlinește 15 ani de activitate în piața industriei metalice din România. Interviu alături de Boštjan Jagodič – Founder Team Montage, și Claudia Jagodič – Managing Director Team Montage Care sunt principalele obiective ale strategiei de business şi principalele realizări ale companiei dumneavoastră ...

The post Team Montage – O companie de familie, o poveste de succes appeared first on Forbes Romania.

Adunarea Generală a creditorilor companiei Angst a aprobat valorificarea a patru spații comerciale din București și unul din Ilfov, cu valoare totală de piață de 3,6 milioane de euro. Infinexa, companie antreprenorială românească specializată în restructurarea și finanțarea firmelor aflate în dificultate, anunță scoaterea la licitație a cinci spații comerciale ce aparțin procesatorului de carne ...

The post Creditorii companiei Angst au aprobat vânzarea unor spații comerciale în valoare de 3,6 milioane de euro appeared first on Forbes Romania.

(PER: THE HON'BLE MR. JUSTICE C.M. POONACHA) The present writ petition is filed by the plaintiff challenging the order dated 16.07.2024 passed in M.A.No.7/2023 by the Court of the Senior Civil Judge and JMFC, Kalaghatagi1.

2. The relevant facts leading to the present writ petition are that the plaintiff instituted a suit in O.S.No.11/2023 before the Civil Judge and JMFC, Kalghatagi2 wherein the respondents herein arrayed as defendants. The reliefs sought for in the suit are extracted herein for ready reference.

"14. Prayer: That, the most respectfully and graciously prayed that, this hon'ble Court be please to pass decree in favour of plaintiff as under:-

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