Coal Co. Ltd.-1971 (1) SCC 309 10. Authorised Officer, State Bank of Travancore & Anr. v. Mathew K.C

BARUNEI ROLLER FLOUR MILL (P) LTD. vs. COMMISSIONER OF INCOME TAX (APPEALS) 1

In the result, the award of the maximum uniform rate for the

Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN

…re clubbed together by a consolidation order, where a common trial was held and a common judgment rendered therefrom, but individual decrees were drawn in the respective suits. In the case of Chitivalasa Jute Mills vs. Jaypee Rewa Cement reported in (2004) 3 SCC 85, the Supreme Page 22 of 99 Court at Para – 12 of the said judgment thereof, had directed that “as the suits are two, the Court may, based on the common judgment, draw two different decrees or one common decree to be placed on the record of the two suits”. The case of Union of India & Anr. vs. Ranchod & Ors. (supra), cited by the respondent…

PRINCIPAL COMMNR. OF INCOME TAX, SAMBALPUR vs. BINAY KUMAR JINDAL, HUF

Accordingly, this appeal fails and is dismissed

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

…rs. v. Naveen Mathew Philip & Anr., reported at (2023) SCC OnLine SC 435, Agarwal Tracom Private Limited v. Punjab National Bank & Ors., reported at (2018) 1 SCC 626, Authorised Officer, State Bank of Travancore and Anr. v. Mathew K.C., reported at (2018) 3 SCC 85, Phoenix ARC Private Limited v. Vishawa Bharati Vidya Mandir & Ors., reported at (2022) 5 SCC 345 and Varimadugu OBI Reddy v. B. Sreenivasuly & Ors., reported at (2023) 2 SCC 168, and held that it is more than a settled legal position of law that the High Court should not entertain a petition under Article 226 when an alternative statutory reme…

SRI U M RAMESH RAO vs. UNION BANK OF INDIA

In the result, the writ appeals are disposed in

Bench: B.V.NAGARATHNA,R. NATARAJ

…nappa in support of his contentions placed reliance on the following judgments: (i) ITC Limited vs. Blue Coast Hotels Limited, [(2018) 15 SCC 99], (ITC Limited); (ii) Authorised Officer, State Bank of Travancore and another vs. Mathew K.C. [(2018) 3 SCC 85], (Mathew K.C.). 26. The other contention of learned senior counsel was on the aspect of the use to which the agricultural land was put to, which is one of the major considerations to be taken note of while determining whether the SARFAESI Act applies to such lands or not. In this context, learned senior counsel contended that in the case of co…

M/S SSJV PROJECTS PRIVATE LIMITED vs. M/S ALLAHABAD BANK

In the result, the writ appeals are disposed in

Bench: B.V.NAGARATHNA,R. NATARAJ

…nappa in support of his contentions placed reliance on the following judgments: (i) ITC Limited vs. Blue Coast Hotels Limited, [(2018) 15 SCC 99], (ITC Limited); (ii) Authorised Officer, State Bank of Travancore and another vs. Mathew K.C. [(2018) 3 SCC 85], (Mathew K.C.). 26. The other contention of learned senior counsel was on the aspect of the use to which the agricultural land was put to, which is one of the major considerations to be taken note of while determining whether the SARFAESI Act applies to such lands or not. In this context, learned senior counsel contended that in the case of co…

MR. VENU vs. THE RESERVE BANK OF INDIA

Accordingly, Writ Petition is dismissed

Bench: The Hon'Ble Mr.Justice P. B. Bajanthri Writ Petition No.760/2020 (Gm - Res)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF SEPTEMBER, 2020 BEFORE THE HON'BLE MR.JUSTICE P. B. BAJANTHRI WRIT PETITION NO.760/2020 (GM - RES) BETWEEN: 1. MR.VENU, S/O VENKATESH. M., AGED ABOUT 45 YEARS, NO.24, 2ND FLOOR, SNS CHAMBERS 239, SANKEY ROAD, SADASHIVANAGAR, BANGALORE – 560 080. 2. MR.VENKATESH.M., S/O LATE MUNIVENKATAPPA, AGED ABOUT 79 YEARS, NO.24, 2ND FLOOR, SNS CHAMBERS 239, SANKEY ROAD, SADASHIVANAGAR, BANGALORE – 560 080. Benefit of Senior Citizen not claim 3. MS.KALAVATHI, D/O VENKATESH. M., AGED ABOUT 54 YEARS, NO.410…

GENPACT INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

Bench: HON'BLE THE CHIEF JUSTICE

…athew K.C.23, the principles laid down in Chhabil Dass Agarwal2 were reiterated as under: 17 (2000) 7 SCC 695 18 (2001) 6 SCC 634 19 (2001) 8 SCC 509 20 (2002) 7 SCC 484 : 2002 SCC L&S) 1207 : (1995) 31 ATC 110 21 (2003) 1 SCC 72 22 AIR 1964 SC 1419 23 (2018) 3 SCC 85 Civil Appeal No. 8945 of 2019 @ SLP(C) No.20728 of 2019 Genpact India Private Limited v. Deputy Commissioner of Income Tax & Anr. 26 “The discretionary jurisdiction under Article 226 is not absolute but has to be exercised judiciously in the given facts of a case and in accordance with law. The normal rule is that a writ petition under Article 22…

KAIZEN REFINERS vs. CANARA BANK

Bench: The Hon’Ble Mr. Justice R Devdas W.P. No.106578/2018 & W.P. Nos.106758/2018 & 106759/2018 (Gm-Res)

…s follows: “Delay condoned. Leave granted. Despite several judgments of this Court, including a judgment by Hon’ble Mr. Justice Navin Sinha, as recently as on 30.01.2018, in authorized Officer, State Bank of Travancore and Anr. Vs. Mathew K.C., (2018) 3 SCC 85, the High Courts continue to entertain matters which arise under the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI), and keep granting interim orders in favour of persons who are Non- Performing Assets (NPAs). The writ petition itself was not maintainable, as a result of wh…

SRI. BHEEMAPPA GURAPPA HEBBALLI vs. THE STATE OF KARNATAKA

Appeal is dismissed as

Bench: HANCHATE SANJEEVKUMAR,G.NARENDAR

…d thereon.” 11. The said view of the Hon’ble Supreme Court is reiterated by the latest dictum of the Hon’ble Supreme Court in the case of Authorized Officer, State Bank of Travancore and another v. Mathew : 14 : K.C. reported in (2018) 3 SCC 85, wherein paras 3 and 5 held as under:- “3. The SARFAESI Act is a complete code by itself, providing for expeditious recovery of dues arising out of loans granted by financial institutions, the remedy of appeal by the aggrieved under Section 17 before the Debts Recovery Tribunal, followed by a right to appeal before the Appellate Tribunal und…

MR P S VISHWANATH vs. LAKSHMI VILAS BANK LIMITED

Bench: The Hon'Ble Mr.Justice Aravind Kumar Writ Petition No.35026 Of 2018 (Gm Res) Between:

…nes to interfere with the impugned orders under Article 226 of Constitution of India. In the light of the Authoritative pronouncement of the Hon’ble Apex Court in the case of AUTHORIZED OFFICER, STATE BANK OF TRAVANCORE AND ANOTHER V/S MATHEW K.C (2018) 3 SCC 85 wherein it has been held the writ petition under Article 226 of Constitution of India ought not to be entertained if alternative statutory remedies are available, except in cases falling within the well-defined exceptions as observed by Supreme Court in CHHABIL DASS AGARWAL V/S COMMISSIONER OF INCOME TAX AND OTHERS REPORTED IN (2014) 1 SCC 60…

BIDAR NIRMITI KENDRA vs. PRINCIPAL COMMISSIONER OF INCOME TAX AND ORS

Bench: The Hon’Ble Mr.Justice S.N.Satyanarayana W.P.Nos.201260/2018 & 201288/2018 & 201300/2018 (T-It) Between: Bidar Nirmiti Kendra Near Basaveshwara Circle, Naubad Bidar – 585 403 Represented By Its Project Manager Mr. Syed Zafar Ali ... Petitioner (By Ms. Lakshmi Menon, Advocate For Sri Mr. C.K. Nandakumar, Advocate) And: 1. Principal Commissioner Of Income Tax Kalaburgi – 585 101 2. Commissioner Of Income Tax (Appeals) Gulbarga – 585 101 3. Income Tax Officer Ward –1, Bidar – 584 101 4. Axis Bank Limited Bidar Branch – 584 101 Represented By Its Manager ... Respondents R

…nistry of Finance, Department of Revenue and others, W.P.No.1014 of 2014 decided on 29.01.2014. 11. Greater Mohali Area Development Authority v. The DCIT, M.A.No.70/Chd/2018. 12. Authorized Officer, State Bank of Travancore and Another v. Mathew K.C. (2018) 3 SCC 85. 13. Commissioner of Income Tax and Others v. Chhabil Dass Agarwal (2014) SCC 603. 14. Ram and Shyam Compnay v. State of Haryana and Others (1985) 3 SCC 267. 15. Press release of the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Dated 07.11.2014. The sum and substance of the aforesaid judgments clearly support…

The Principal Commissioner of Income Tax-1 vs. M/s Devi Sea Foods Ltd.,

…987 (32) ELT 8 (SC) 8. Bengal Investments Ltd. vs. Assistant Commissioner-2016 (42) STR J 274 (SC) 9. State of West Bengal vs. North Adjai Coal Co. Ltd.-1971 (1) SCC 309 10. Authorised Officer, State Bank of Travancore & Anr. vs. Mathew K.C.-(2018) 3 SCC 85. It is argued that the learned Single Judge in the impugned judgement has acknowledged the fact that there are indeed certain exceptions to the rule of alternative remedy, even then the writ petitions were dismissed on the ground of efficacious alternative remedy without any finding as to how the present cases do not fall w…

The Pr. Commissioner of Income -Tax-6 vs. M/s. B.Surendra Chowdary

…987 (32) ELT 8 (SC) 8. Bengal Investments Ltd. vs. Assistant Commissioner-2016 (42) STR J 274 (SC) 9. State of West Bengal vs. North Adjai Coal Co. Ltd.-1971 (1) SCC 309 10. Authorised Officer, State Bank of Travancore & Anr. vs. Mathew K.C.-(2018) 3 SCC 85. It is argued that the learned Single Judge in the impugned judgement has acknowledged the fact that there are indeed certain exceptions to the rule of alternative remedy, even then the writ petitions were dismissed on the ground of efficacious alternative remedy without any finding as to how the present cases do not fall w…

The Commissioner of Income Tax (Central) vs. K.V.Ram Kumar

…987 (32) ELT 8 (SC) 8. Bengal Investments Ltd. vs. Assistant Commissioner-2016 (42) STR J 274 (SC) 9. State of West Bengal vs. North Adjai Coal Co. Ltd.-1971 (1) SCC 309 10. Authorised Officer, State Bank of Travancore & Anr. vs. Mathew K.C.-(2018) 3 SCC 85. It is argued that the learned Single Judge in the impugned judgement has acknowledged the fact that there are indeed certain exceptions to the rule of alternative remedy, even then the writ petitions were dismissed on the ground of efficacious alternative remedy without any finding as to how the present cases do not fall w…