GOI v. Obulapuram Mining Co. Pvt. Ltd.

12 SCC 491Reported decision2011#8328 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2022.

Issues it is cited on

mercantile system of accountingapplication of incomesection 37(1)section 37transfercompanysection 143(3)indiatotal incomebusinessinterest

Judgments citing GOI v. Obulapuram Mining Co. Pvt. Ltd.

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 1, BELLARY vs. M/S AURO MINERALS , HOSPET

In the result, appeal of the Revenue is partly allowed and that of the Assessee allowed

ITA 1543/BANG/2018[2012-13]Status: DisposedITAT Bangalore18 May 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri. Percy Pardiwala, Sr. AdvocateFor Respondent: Shri. Srinivas T. Bidari, CIT(DR)(ITAT), Bengaluru
Section 143(3)

…of Bellary was subject matter of public interest ITA Nos.1543, 1329/Bang/2016 Page 3 of 38 litigation before the Hon’ble Supreme Court. The Hon'ble Supreme Court by order dated 29/07/2011 passed in GOI vs. Obulapuram Mining Co. Pvt. Ltd., reported in (2011) 12 SCC 491, suspended all mining and transportation activities in area admeasuring approximately 10,868 ha, pertaining to district of Bellary. 5. Subsequently, by order dated 26/08/2011 passed in Samaj Parivartana Samudaya vs state of Karnataka, reported in (2013) 8 SCC 209, Hon'ble Apex Court extended ban to Tumkur and Chitradurga mines, based upon a repor…

M/S AURO MINERALS ,HOSPET vs. JOINT COMMISSIONEROF INCOME TAX BELLARY RANGE , BELLARY

In the result, appeal of the Revenue is partly allowed and that of the Assessee allowed

ITA 1329/BANG/2018[2012-13]Status: DisposedITAT Bangalore18 May 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri. Percy Pardiwala, Sr. AdvocateFor Respondent: Shri. Srinivas T. Bidari, CIT(DR)(ITAT), Bengaluru
Section 143(3)

…of Bellary was subject matter of public interest ITA Nos.1543, 1329/Bang/2016 Page 3 of 38 litigation before the Hon’ble Supreme Court. The Hon'ble Supreme Court by order dated 29/07/2011 passed in GOI vs. Obulapuram Mining Co. Pvt. Ltd., reported in (2011) 12 SCC 491, suspended all mining and transportation activities in area admeasuring approximately 10,868 ha, pertaining to district of Bellary. 5. Subsequently, by order dated 26/08/2011 passed in Samaj Parivartana Samudaya vs state of Karnataka, reported in (2013) 8 SCC 209, Hon'ble Apex Court extended ban to Tumkur and Chitradurga mines, based upon a repor…

M/S KARIGANUR MINERAL MINING INDUSTRY,HOSPET vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 1, BELLARY

In the result, the appeal filed by the assessee for AY 2012-13 is partly allowed and the appeal filed for AY 2013-14 is allowed

ITA 1539/BANG/2018[2013-14]Status: DisposedITAT Bangalore22 Feb 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri Siva Prasad Reddy, A.RFor Respondent: Shri Sumer Singh Meena, D.R

…ITA No.1538 & 1539/Bang/2018 M/s. Kariganur Mineral Mining Industry, Hosapete IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1538 & 1539/Bang/2018 Assessment Years: 2012-13 & 2013-14 M/s. Kariganur Mineral Mining Industry Mine Owners, Embitee Complex Bellary Road Near Circle Vs. ACIT Circle-1 Hosapete-583 201 Bellary PAN NO :AADFK0816D APPELLANT RESPONDENT Appellant by : Shri Siva Prasad Reddy, A.R. Respondent by : Shri Sumer Singh Meena, D.R. Date of Hearing : 09.02.2022 Date of Pronouncement : 22.02.20…

M/S KARIGANUR MINERAL MINING INDUSTRY ,HOSPET vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 , BELLARY

In the result, the appeal filed by the assessee for AY 2012-13 is partly allowed and the appeal filed for AY 2013-14 is allowed

ITA 1538/BANG/2018[2012-13]Status: DisposedITAT Bangalore22 Feb 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri Siva Prasad Reddy, A.RFor Respondent: Shri Sumer Singh Meena, D.R

…ITA No.1538 & 1539/Bang/2018 M/s. Kariganur Mineral Mining Industry, Hosapete IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.1538 & 1539/Bang/2018 Assessment Years: 2012-13 & 2013-14 M/s. Kariganur Mineral Mining Industry Mine Owners, Embitee Complex Bellary Road Near Circle Vs. ACIT Circle-1 Hosapete-583 201 Bellary PAN NO :AADFK0816D APPELLANT RESPONDENT Appellant by : Shri Siva Prasad Reddy, A.R. Respondent by : Shri Sumer Singh Meena, D.R. Date of Hearing : 09.02.2022 Date of Pronouncement : 22.02.20…

SRI. K R KAVIRAJ,HOSPET vs. ASSISTANT COMMISSIONER OF INCOME, CIRCLE-1, BELLARY

In the result, the appeal of the assessee for AY 2013-14 is treated as partly allowed

ITA 1952/BANG/2018[2014-15]Status: DisposedITAT Bangalore03 Dec 2021AY 2014-15

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Shiva Prasad Reddy, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 139(1)Section 143(2)Section 37

…n on mining in the district of Bellary. 5.2 The details of various orders passed by Hon’ble Supreme Court in this regard are given below:- • Hon’ble Supreme Court by order dated 29/07/2011 passed in GOI vs. Obulapuram Mining Co. Pvt. Ltd., reported in (2011) 12 SCC 491, suspended all mining and transportation activities in areas admeasuring approximately 10,868 ha, pertaining to district of Bellary. • Subsequently, by order dated 26/08/2011 passed in Samaj Parivartana Samudaya vs state of Karnataka, reported in (2013) 8 SCC 209, Hon’ble Apex Court extended ban to Tumkur and Chitradurga mines, based upon a report…

SRI. K R KAVIRAJ,HOSPET vs. ASSISTANT COMMISSIONER OF INCOME, CIRCLE-1, BELLARY

In the result, the appeal of the assessee for AY 2013-14 is treated as partly allowed

ITA 1951/BANG/2018[2013-14]Status: DisposedITAT Bangalore03 Dec 2021AY 2013-14

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Shiva Prasad Reddy, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 139(1)Section 143(2)Section 37

…n on mining in the district of Bellary. 5.2 The details of various orders passed by Hon’ble Supreme Court in this regard are given below:- • Hon’ble Supreme Court by order dated 29/07/2011 passed in GOI vs. Obulapuram Mining Co. Pvt. Ltd., reported in (2011) 12 SCC 491, suspended all mining and transportation activities in areas admeasuring approximately 10,868 ha, pertaining to district of Bellary. • Subsequently, by order dated 26/08/2011 passed in Samaj Parivartana Samudaya vs state of Karnataka, reported in (2013) 8 SCC 209, Hon’ble Apex Court extended ban to Tumkur and Chitradurga mines, based upon a report…

SRI. K R KAVIRAJ,HOSAPETE vs. ASSISTANT COMMISSIONER OF INCOME, CIRCLE-1, BELLARY

In the result, the appeal of the assessee for AY 2013-14 is treated as partly allowed

ITA 1950/BANG/2018[2015-16]Status: DisposedITAT Bangalore03 Dec 2021AY 2015-16

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Shiva Prasad Reddy, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 139(1)Section 143(2)Section 37

…n on mining in the district of Bellary. 5.2 The details of various orders passed by Hon’ble Supreme Court in this regard are given below:- • Hon’ble Supreme Court by order dated 29/07/2011 passed in GOI vs. Obulapuram Mining Co. Pvt. Ltd., reported in (2011) 12 SCC 491, suspended all mining and transportation activities in areas admeasuring approximately 10,868 ha, pertaining to district of Bellary. • Subsequently, by order dated 26/08/2011 passed in Samaj Parivartana Samudaya vs state of Karnataka, reported in (2013) 8 SCC 209, Hon’ble Apex Court extended ban to Tumkur and Chitradurga mines, based upon a report…

M/S MUNEER ENTERPRISES ,HOSPET vs. THE INCOME TAX OFFICER WARD-1 , HOSPET

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 3411/BANG/2018[2014-15]Status: DisposedITAT Bangalore01 Dec 2021AY 2014-15

Bench: Shri George George K. & Shri B.R. Baskaranassessment Year : 2014-15

For Appellant: Shri Siva Prasad Reddy, A.RFor Respondent: Dr. Manjunath K., D.R

…ITA No.3411/Bang/2018 M/s. Muneer Enterprises, Hospet IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2014-15 M/s. Muneer Enterprises Upstairs M/s. Muneer Car Hospet-Bellary Road ITO Ward-1 Vs. Hospet 583 201 Hospete 583 201 PAN NO : AAGFM6500R APPELLANT RESPONDENT Appellant by : Shri Siva Prasad Reddy, A.R. Respondent by : Dr. Manjunath K., D.R. Date of Hearing : 20.10.2021 Date of Pronouncement : 01.12.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this appe…

M/S. P. VENGANNA SETTY & BROTHERS,HOSPET vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1, BELLARY

In the result, appeal by the assessee is allowed

ITA 1272/BANG/2019[2014-15]Status: DisposedITAT Bangalore10 Nov 2021AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2014-15 M/S. P. Venganna Setty & Brothers, Vs. Acit-1, 1, Baldota Enclave, Bellary. Abheraj Baldota Road, Hospet – 583 203. Pan : Aadfp 3949 A Appellant Respondent Appellant By : Shri. Vijay Mehta, Ca Respondent By : Shri. Priyadarshi Mishra, Addl.Cit(Dr)(Itat), Bengaluru

For Appellant: Shri. Vijay Mehta, CAFor Respondent: Shri. Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 37(1)Section 371(1)

…992, the mining licence was renewed for 20 years. The assessee made an application for renewal of the mining lease on 29.04.2011. The Hon’ble Supreme Court in its order dated 29.07.2011 passed in the case of GoI Vs. Obulapuram Mining Company Pvt. Ltd., (2011) 12 SCC 491 suspended all mining and transportation activities in the district of Bellary. The assessee could not therefore get renewal of its licence for mining activity. However, it had a licence for prospecting operation w.e.f. 07.11.2011. The Assessee’s lease of land over which it had mining rights, stood extended up to 31.3.2020 vide order No.C1 10 MMM d…

M/S P. BALASUBBA SETTY & SON,HOSPET vs. PR. CIT, GULBARGA

In the result appeal filed by assessee for assessment years under consideration stands partly allowed as indicated hereinabove

ITA 417/BANG/2016[2012-13]Status: DisposedITAT Bangalore05 Jul 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri G.S. Prashanth, C.A &For Respondent: Shri Pradeep Kumar, CIT(DR)
Section 143(3)Section 263

…ssessee before us, it is necessary to understand observation/ directions of Hon’ble Supreme Court in following decisions on mining activity; • Hon'ble Supreme Court by order dated 29/7/2011 passed in GOl vs. Obulapuram Mining Co. Pvt. Ltd., reported in (2011) 12 SCC 491, suspended all mining and transportation activities in area admeasuring approximately 10,868 ha, pertaining to district of Bellary. Subsequently, by order dated 26/08/2011 passed in Samaj Parivartaria Samudaya vs state of Karnataka, reported in (2013) 8 SCC 209, Hon'ble Apex Court extended ban to Tumkur and Chitradurga mines, based upon a report f…

M/S. VEERABHADRAPPA SANGAPPA & COMPANY,SANDUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1, BELLARY

In the result appeal filed by assessee stands partly allowed

ITA 1054/BANG/2019[2013-14]Status: DisposedITAT Bangalore08 Dec 2020AY 2013-14

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2013–14

For Appellant: Shri Chythanya K.K, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT
Section 145Section 28Section 5

…ntervention in the matter and prayed for certain reliefs. Hon’ble Supreme Court in following decisions on mining activity observed as under; • Hon’ble Supreme Court by order dated 29/07/2011 passed in GOI vs. Obulapuram Mining Co. Pvt.Ltd., reported in (2011) 12 SCC 491, suspended all mining and transportation activities in area admeasuring approximately 10,868 ha, pertaining to district of Bellary. • Subsequently, by order dated 26/08/2011 passed in Samaj Parivartana Samudaya vs state of Karnataka, reported in (2013) 8 SCC 209, Hon’ble Apex Court extended ban to Tumkur and Chitradurga mines, based upon a report…

M/S. RAMGAD MINERALS & MINING LIMITED,HOSPET vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1, BELLARY

In the result appeal filed by assessee for A

ITA 1271/BANG/2019[2014-15]Status: DisposedITAT Bangalore04 Nov 2020AY 2014-15

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Appellant: Shree Vijay Mehta, C. AFor Respondent: Shree Muzaffar Hussain, CIT DR
Section 115Section 115JSection 37(1)Section 80I

…ssessee before us, it is necessary to understand observation/directions of Hon’ble Supreme Court in following decisions on mining activity;  Hon’ble Supreme Court by order dated 29/07/2011 passed in GOI vs. Obulapuram Mining Co. Pvt. Ltd., reported in (2011) 12 SCC 491, suspended all mining ITA No. 212 & 589/Bang/2020 Asst.Yrs:2013-14 &2014-15 Page 11 of 33 and transportation activities in area admeasuring approximately 10,868 ha, pertaining to district of Bellary.  Subsequently, by order dated 26/08/2011 passed in Samaj Parivartana Samudaya vs state of Karnataka, reported in (2013) 8 SCC 209, Hon’ble Apex Co…

M/S. RAMGAD MINERALS AND MINING LIMITED,HOSPET vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1, BELLARY

In the result appeal filed by assessee for A

ITA 1270/BANG/2019[2013-14]Status: DisposedITAT Bangalore04 Nov 2020AY 2013-14

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Appellant: Shree Vijay Mehta, C. AFor Respondent: Shree Muzaffar Hussain, CIT DR
Section 115Section 115JSection 37(1)Section 80I

…ssessee before us, it is necessary to understand observation/directions of Hon’ble Supreme Court in following decisions on mining activity;  Hon’ble Supreme Court by order dated 29/07/2011 passed in GOI vs. Obulapuram Mining Co. Pvt. Ltd., reported in (2011) 12 SCC 491, suspended all mining ITA No. 212 & 589/Bang/2020 Asst.Yrs:2013-14 &2014-15 Page 11 of 33 and transportation activities in area admeasuring approximately 10,868 ha, pertaining to district of Bellary.  Subsequently, by order dated 26/08/2011 passed in Samaj Parivartana Samudaya vs state of Karnataka, reported in (2013) 8 SCC 209, Hon’ble Apex Co…