ITO v. Lakhmani Mewal Das

103 ITR 437Supreme Court of India1976#70 most cited

What is ITO v. Lakhmani Mewal Das authority for?

For reassessment proceedings, the 'reason to believe' that income has escaped assessment must be based on some material and not mere suspicion, establishing a live link between the information and the belief. Furthermore, for reassessment beyond four years, there must be a specific finding of the assessee's failure to disclose fully and truly all material facts.

721

judgments rely on this decision, according to BharatTax’s citation analysis of 367,735 Indian tax judgments — from 2001 to 2026.

Also referred to as

ITO v. Lakhmani Mewal Das · Section 147 · Section 148 · reason to believe · reassessment · escaped income · failure to disclose material facts · live link · beyond four years · material facts · bogus claim

Also reported as

2 SCC 302153 Taxmann 282

Sections most often in play

Section 147Section 148Section 143(3)Section 151Section 142(1)Section 68Section 250Section 132
Read the full judgment

Issues it is cited on

undisclosed foreign income and assetssection 149(1)(c)section 4(2)section 201(3)section 147(a)section 158basection 150true and full disclosurelive linkunexplained jewellerysection 148(2)beyond four years

Judgments citing ITO v. Lakhmani Mewal Das

DCIT, C-1, (E), Chandigarh vs. M/S Manav Mangal Society, Chandigarh

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

ITA 136/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh27 May 2021AY 2010-11
For Appellant: Shri Sudhir Sehgal, AdvFor Respondent: Shri Sandeep Dahiya, CIT-DR
Section 13(3)

…ed on the following celebrated judgments:- i). CIT Vs Kelvinator of India Ltd. [2010] 320 ITR 561 (SC) ii). Calcutta Discount Co. Ltd. vs. ITO [1961) 41 ITR 191 (SC). iii). S. Narayanappa Vs CIT[1967] 63 ITR 219 (SC) iv). ITO Vs Lakhmani Mewal Dass [1976] 103 ITR 437 (SC) v). S. Ganga Saran and Sons P. Ltd. Vs ITO [1981] 130 ITR 1(SC) vi). Sri Krishna P. Ltd. V. ITO [1996] 221 ITR 538 (SC). b). The Hon'ble Delhi High Court in the case of Director of Income Tax Vs. Rolls Royce Industrial Power India Ltd. has held as under: 8. That in case proceedings under Section 147 are initiated after expiry of four yea…

Shri Vijay Kumar Agarwal, Jaipur vs. Income Tax Officer, Ward-4-2, Jaipur

In the result, this appeal of the assessee is allowed

ITA 59/JPR/2019[2011-12]Status: DisposedITAT Jaipur24 May 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 59/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2011-12 Vijay Kumar Agarwal, Cuke I.T.O., Vs. 7/58, Vidhyadhar Nagar, Ward 4(2), Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Advpa 6150 F Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Pravin Kr. Saraswat (Ca) Jktlo Dh Vksj Ls@ Revenue By : Smt. Rooni Paul (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 15/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 24/05/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Assessee Against The Order Of Ld.Cit(A), Ajmer Dated 27/12/2018 For The A.Y. 2011-12 In The Matter Of Order Passed U/S 143(3) Read With Section 147 Of The Income Tax Act, 1961 (In Short, The Act), Wherein Following Grounds Have Been Taken. “1. The Learned C.I.T. (A) Has Erred For Not Considering The Issue For Validity Of Issue Notice U/S 148 Of I.T. Act, 1961, While There Was No Escapement Of Income On Part Of Assessee. The Initiation Of Proceedings Was Only On Behest Of I.T.O. Ward 3(2), Who Has Intimated To A.O. For Advancement Of Loan Rs.53,95,000/- Given By Assessee To Pooja Agarwal, While Concern A.O. Has Accepted Said Loan In Her Hands After Detailed Examination. Hence Initiation Of 2

For Appellant: Shri Pravin Kr. Saraswat (CA)For Respondent: Smt. Rooni Paul (Addl.CIT)
Section 143(3)Section 147Section 148Section 148(2)Section 151

…uch a belief, does not confer valid jurisdiction on the Assessing Officer to take action u/s 147 and 148 as held in the case of Birla VXL Ltd. v. ACIT (1996) 217 ITR 1 (Guj.) 7 ITA 59/JP/2019_ Vijay Kr Agarwal Vs ITO 1.2.5 In ITO v. Lakhmani Mewal Das [1976] 103 ITR 437 (SC), the Hon’ble Supreme Court affirmed the decision of the High Court and held that there was nothing to show in the confession made by a third party related to the loan taken by the assessee much less a loan which was shown to have advanced by that person to the assessee and, therefore, live link or close nexus, which should be there between t…

Shri Ashish Natvarlal Vashi, Na

In the result, the appeal of the assessee is allowed

ITA 3522/AHD/2016[2007-08]Status: DisposedITAT Surat19 Apr 2021AY 2007-08

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.3522/Ahd/2016 ("नधा"रणवष" / Assessment Years: (2007-08) (Virtual Court Hearing) Ashish Natvarlal Vashi, Vs. The Income Tax Officer, Ward-1, Tolat Falia, At & Post. Kaccholi, Navsari. Taluka Gandevi, Dist: Navsari, Navsari - 396370. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abypv5202C (Assessee) (Respondent)

For Appellant: Shri Rasesh Shah, CAFor Respondent: Ms Anupama Singla, Sr. DR
Section 144Section 147Section 148Section 254Section 69A

…d bank account were not in his possession at the time of issue of notice under section 148 of the Act. Hence, the reasons recorded for reopening of assessment are not valid in the light of ratio laid down in the case of ITO & Ors v. Lakshmani Mewal Das [1976] 103 ITR 437 (SC) wherein it was held that the powers of ITO to reopen the assessment, though wide, are not plenary. The words of statute are “reason to believe” and not “reason to Assessment Years.2007-08 Ashish Natvarlal Vashi suspect” From the copy of acknowledgement of return of income placed at Paper Book Page No. 29-32, we are satisfied that the assesse…

ACIT Cir. 12(1)(2), Mumbai vs. Bharti Axa Life Insurance Company Ltd., Mumbai

In the result, the appeal of the revenue is dismissed and cross objection of the assessee is allowed

ITA 2930/MUM/2019[2007-08]Status: DisposedITAT Mumbai31 Mar 2021AY 2007-08
Section 143(3)Section 147Section 149Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAVISH SOOD, JUDICIAL MEMBER ACIT CIR, 12(1)(2) Vs. M/s. Bharti Axa Life Room No.128D, 1st Floor Insurance Company Ltd., Unit No.601 & 602, 5th Aayakar Bhawan Churchgate, Floor, Raheja Titanium Mumbai – 400 020 W.E. Highway, Goregaon East, Mumbai – 400 063 PAN/GIR No. AACCB7227P (Appellant) .. (Respondent) CO No.63/Mum/2020 (Arising out of ITA No.2930/Mum/2019) (Assessment Year :2007-08) M/s. Bharti Axa Life Vs. ACIT CIR, 12(1)(2) Room No.128D, 1st Floor Insurance Company Ltd., Aayakar Bhawan Unit No.601…

Income Tax Officer 12(3)(3), Mumbai vs. Manhattan Impex Private Limited, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 639/MUM/2018[2008-09]Status: DisposedITAT Mumbai08 Mar 2021AY 2008-09

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadale: A.Y : 2008-09

For Appellant: Shri Gaurav Kabra, A.RFor Respondent: Shri Sajit V. Nair, D.R
Section 141Section 143(3)Section 147Section 148Section 148(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER : A.Y : 2008-09 Income Tax Officer – 12(3)(3), Vs. M/s. Manhattan Impex Pvt. Ltd., Room No.224, 2nd Floor, G-7, Unique House, Aayakar Bhavan, Cardinal Gracious Road, M. K. Road, Chakala, Mumbai – 400 020 Andheri East, Mumbai – 400 099 PAN : AAECM6220F (Appellant) (Respondent) Appellant by : Shri Gaurav Kabra, A.R. Respondent by : Shri Sajit V. Nair, D.R. Date of Hearing : 19/01/2021 Date of Pronouncement : 08/03/2021 O R D E R PER RAJESH KUMAR, AM : This app…

Pkc Securities, Kolkata vs. I.T.O., Ward-35(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2399/KOL/2019[2011-12]Status: DisposedITAT Kolkata10 Feb 2021AY 2011-12

Bench: Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 133ASection 143(2)Section 148Section 151

…it can be seen that the basic requirement of reassessment u/s 147 of the Act is that the AO of the assessee must have “reason to believe” that any income chargeable to tax has escaped assessment. The Hon’ble Supreme Court in ITO vs. Lakhmani Mewal Das [1976] 103 ITR 437 held that such belief must be the belief of the jurisdictional AO and made the following observations: “The reasons for the formation of the belief must have a rational connection with or relevant bearing of the formation of the belief . Rational connection postulates that there must be a direct nexus or live link between the material coming to…

Pallavi Pandey, Mumbai vs. DCIT (CC) 2(3), Mumbai

In the result the appeals hereinabove are partly allowed

ITA 7124/MUM/2019[2013-14]Status: DisposedITAT Mumbai23 Dec 2020AY 2013-14

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2013-14

For Appellant: Shri Anil Shathe, A.RFor Respondent: Shri Manpreet Singh Duggal, D.R
Section 10(38)Section 143(3)Section 147Section 148Section 68Section 69C

…e came to light that he is beneficiary of these bogus long term capital gain. Therefore, the 8 ITA No.7124/M/2019 & ITA No.7581/M/2019 Mrs. Pallavi Pandey & Shri Rajendra Chaturvedi decision relied upon by the assessee in the case of ITO vs. Lakmani Mewal Das 103 ITR 437 (SC) is not applicable to the facts of the case. Accordingly, we are inclined to dismiss the ground raised by the assessee on jurisdiction. Accordingly ground no. 1 is dismissed. 7. The common issue raised in ground No.2 to 7 is on merit challenging the order of Ld. CIT(A) wherein the Ld. CIT(A) has upheld the order of AO thereby confirming the…

Shri. Rajendra Chaturvedi, Mumbai vs. DCIT CC 2 (3), Mumbai

In the result the appeals hereinabove are partly allowed

ITA 7581/MUM/2019[2013-14]Status: DisposedITAT Mumbai23 Dec 2020AY 2013-14

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2013-14

For Appellant: Shri Anil Shathe, A.RFor Respondent: Shri Manpreet Singh Duggal, D.R
Section 10(38)Section 143(3)Section 147Section 148Section 68Section 69C

…e came to light that he is beneficiary of these bogus long term capital gain. Therefore, the 8 ITA No.7124/M/2019 & ITA No.7581/M/2019 Mrs. Pallavi Pandey & Shri Rajendra Chaturvedi decision relied upon by the assessee in the case of ITO vs. Lakmani Mewal Das 103 ITR 437 (SC) is not applicable to the facts of the case. Accordingly, we are inclined to dismiss the ground raised by the assessee on jurisdiction. Accordingly ground no. 1 is dismissed. 7. The common issue raised in ground No.2 to 7 is on merit challenging the order of Ld. CIT(A) wherein the Ld. CIT(A) has upheld the order of AO thereby confirming the…

Krishna Ramesh Sharma, Mumbai vs. DCIT Cent.Cir.-2(1), Mumbai

In the result, the appeals filed by the assessee are hereby allowed

ITA 4915/MUM/2018[2010-11]Status: DisposedITAT Mumbai17 Dec 2020AY 2010-11

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.4915/Mum/2018 (निर्धारण वर्ा / Assessment Years: 2010-11 ) Mrs. Krishna Ramesh बिधम/ Dcit-Central Circle 2(1) Sharma Mumba, Old Cgo Building, Vs. Flat No. 1101, Sadguru Pratistha Bhawan, M. K. Kalyan Building, Junction Of Road, Mumbai-400020. 13Th & 17 Road, Khar, Mumbai400052. आयकर अपील सं/ I.T.A. No. 4916/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2010-11) बिधम/ Mr. Ramesh H. Sharma Dcit-Central Circle 2(1) Flat No. 1101, Sadguru Mumba, Old Cgo Building, Vs. Kalyan Building, Junction Of Pratistha Bhawan, M. K. 13Th & 17 Road, Khar, Road, Mumbai-400020. Mumbai400052. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. :Aaops5770R (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Anant Pai Revenue By: Shri Manpreet Singh Duggal (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 04/11/2020 घोषणा की तारीख /Date Of Pronouncement: 17/12/2020 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Above Mentioned Appeals Against The Different Order Passed By The Commissioner Of Income Tax (Appeals) -48, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2010-11. Ita. No.4916/Mum/2018

For Appellant: Shri Anant PaiFor Respondent: Shri Manpreet Singh Duggal (Sr
Section 143(2)Section 143(3)Section 147Section 148Section 149

…ore, the reopening is also bad in view of the decision in the case of (i) Phool Chand Bajrang Lal Vs. ITO 203 ITR 456, 477 (ii) ALA Firm Vs. CIT 189 ITR 285, 298 (iii) Indian and Eastern Newspaper Society Vs. CIT 119 ITR 996, 1004 & ITO Vs. Lakhmani Mewal Das 103 ITR 437, 445. On appraisal of the above said finding, it is apparent that the assessment could only be reopened on account of disclosure of new matter of knowledge of fresh facts which were not present at the time of original assessment. It may constitute reason to believe that the income of escaped assessment within the meaning of Section 147 of the Act…

Mr Dyani Antony Paul vs. Union of India

WP/38642/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ng the writ petitions. He has relied upon the following judgments in support of his contentions: i) (2008)14 SCC 186 – ASLAM MOHAMMAD MERCHANT vs COMPETENT AUTHORITY & OTHERS. ii) (1976)3 SCC 757 – INCOME TAX OFFICER vs LAKHMANI MEWAL DAS. iii) (2008)2 SCC 302 – RAMAN TECH & PROCESS ENGG CO., & ANOTHER vs SOLANKI TRADERS. iv) (1998)8 SCC 1 – WHIRLPOOL CORPORATION vs REGISTRAR OF TRADE MARKS, MUMBAI & OTHERS. 73 v) W.P.(C) 5537/2018 & CM Nos.21583/2018 & 33487/2018, DECIDED ON 23.08.2018 – M/S.HIMACHAL EMTA POWER LIMITED vs UNION OF INDIA & OTHERS . 14. Sri Kiran S Javali, learned Advocate ap…

Desaraju Venugopal vs. The Assistant Director

WP/8261/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ng the writ petitions. He has relied upon the following judgments in support of his contentions: i) (2008)14 SCC 186 – ASLAM MOHAMMAD MERCHANT vs COMPETENT AUTHORITY & OTHERS. ii) (1976)3 SCC 757 – INCOME TAX OFFICER vs LAKHMANI MEWAL DAS. iii) (2008)2 SCC 302 – RAMAN TECH & PROCESS ENGG CO., & ANOTHER vs SOLANKI TRADERS. iv) (1998)8 SCC 1 – WHIRLPOOL CORPORATION vs REGISTRAR OF TRADE MARKS, MUMBAI & OTHERS. 73 v) W.P.(C) 5537/2018 & CM Nos.21583/2018 & 33487/2018, DECIDED ON 23.08.2018 – M/S.HIMACHAL EMTA POWER LIMITED vs UNION OF INDIA & OTHERS . 14. Sri Kiran S Javali, learned Advocate ap…

Sri S Thimmaraju vs. The Assistant Director

WP/42157/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ng the writ petitions. He has relied upon the following judgments in support of his contentions: i) (2008)14 SCC 186 – ASLAM MOHAMMAD MERCHANT vs COMPETENT AUTHORITY & OTHERS. ii) (1976)3 SCC 757 – INCOME TAX OFFICER vs LAKHMANI MEWAL DAS. iii) (2008)2 SCC 302 – RAMAN TECH & PROCESS ENGG CO., & ANOTHER vs SOLANKI TRADERS. iv) (1998)8 SCC 1 – WHIRLPOOL CORPORATION vs REGISTRAR OF TRADE MARKS, MUMBAI & OTHERS. 73 v) W.P.(C) 5537/2018 & CM Nos.21583/2018 & 33487/2018, DECIDED ON 23.08.2018 – M/S.HIMACHAL EMTA POWER LIMITED vs UNION OF INDIA & OTHERS . 14. Sri Kiran S Javali, learned Advocate ap…

M/S. Jsw Steel Limited vs. Deputy Director

WP/19313/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ng the writ petitions. He has relied upon the following judgments in support of his contentions: i) (2008)14 SCC 186 – ASLAM MOHAMMAD MERCHANT vs COMPETENT AUTHORITY & OTHERS. ii) (1976)3 SCC 757 – INCOME TAX OFFICER vs LAKHMANI MEWAL DAS. iii) (2008)2 SCC 302 – RAMAN TECH & PROCESS ENGG CO., & ANOTHER vs SOLANKI TRADERS. iv) (1998)8 SCC 1 – WHIRLPOOL CORPORATION vs REGISTRAR OF TRADE MARKS, MUMBAI & OTHERS. 73 v) W.P.(C) 5537/2018 & CM Nos.21583/2018 & 33487/2018, DECIDED ON 23.08.2018 – M/S.HIMACHAL EMTA POWER LIMITED vs UNION OF INDIA & OTHERS . 14. Sri Kiran S Javali, learned Advocate ap…

Shri C Devaraju vs. The Deputy Director

WP/48031/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ng the writ petitions. He has relied upon the following judgments in support of his contentions: i) (2008)14 SCC 186 – ASLAM MOHAMMAD MERCHANT vs COMPETENT AUTHORITY & OTHERS. ii) (1976)3 SCC 757 – INCOME TAX OFFICER vs LAKHMANI MEWAL DAS. iii) (2008)2 SCC 302 – RAMAN TECH & PROCESS ENGG CO., & ANOTHER vs SOLANKI TRADERS. iv) (1998)8 SCC 1 – WHIRLPOOL CORPORATION vs REGISTRAR OF TRADE MARKS, MUMBAI & OTHERS. 73 v) W.P.(C) 5537/2018 & CM Nos.21583/2018 & 33487/2018, DECIDED ON 23.08.2018 – M/S.HIMACHAL EMTA POWER LIMITED vs UNION OF INDIA & OTHERS . 14. Sri Kiran S Javali, learned Advocate ap…

Meerama Overseas Pvt Ltd vs. The Deputy Director

WP/62102/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ng the writ petitions. He has relied upon the following judgments in support of his contentions: i) (2008)14 SCC 186 – ASLAM MOHAMMAD MERCHANT vs COMPETENT AUTHORITY & OTHERS. ii) (1976)3 SCC 757 – INCOME TAX OFFICER vs LAKHMANI MEWAL DAS. iii) (2008)2 SCC 302 – RAMAN TECH & PROCESS ENGG CO., & ANOTHER vs SOLANKI TRADERS. iv) (1998)8 SCC 1 – WHIRLPOOL CORPORATION vs REGISTRAR OF TRADE MARKS, MUMBAI & OTHERS. 73 v) W.P.(C) 5537/2018 & CM Nos.21583/2018 & 33487/2018, DECIDED ON 23.08.2018 – M/S.HIMACHAL EMTA POWER LIMITED vs UNION OF INDIA & OTHERS . 14. Sri Kiran S Javali, learned Advocate ap…

M/S Jsw Steel Limited vs. Deputy Director

WP/17894/2015HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ng the writ petitions. He has relied upon the following judgments in support of his contentions: i) (2008)14 SCC 186 – ASLAM MOHAMMAD MERCHANT vs COMPETENT AUTHORITY & OTHERS. ii) (1976)3 SCC 757 – INCOME TAX OFFICER vs LAKHMANI MEWAL DAS. iii) (2008)2 SCC 302 – RAMAN TECH & PROCESS ENGG CO., & ANOTHER vs SOLANKI TRADERS. iv) (1998)8 SCC 1 – WHIRLPOOL CORPORATION vs REGISTRAR OF TRADE MARKS, MUMBAI & OTHERS. 73 v) W.P.(C) 5537/2018 & CM Nos.21583/2018 & 33487/2018, DECIDED ON 23.08.2018 – M/S.HIMACHAL EMTA POWER LIMITED vs UNION OF INDIA & OTHERS . 14. Sri Kiran S Javali, learned Advocate ap…

C Mahadesh @ Avvamahadesh vs. The Deputy Director

WP/46318/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ng the writ petitions. He has relied upon the following judgments in support of his contentions: i) (2008)14 SCC 186 – ASLAM MOHAMMAD MERCHANT vs COMPETENT AUTHORITY & OTHERS. ii) (1976)3 SCC 757 – INCOME TAX OFFICER vs LAKHMANI MEWAL DAS. iii) (2008)2 SCC 302 – RAMAN TECH & PROCESS ENGG CO., & ANOTHER vs SOLANKI TRADERS. iv) (1998)8 SCC 1 – WHIRLPOOL CORPORATION vs REGISTRAR OF TRADE MARKS, MUMBAI & OTHERS. 73 v) W.P.(C) 5537/2018 & CM Nos.21583/2018 & 33487/2018, DECIDED ON 23.08.2018 – M/S.HIMACHAL EMTA POWER LIMITED vs UNION OF INDIA & OTHERS . 14. Sri Kiran S Javali, learned Advocate ap…

M/S. Jsw Steel Limited vs. Deputy Director

WP/24444/2015HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ng the writ petitions. He has relied upon the following judgments in support of his contentions: i) (2008)14 SCC 186 – ASLAM MOHAMMAD MERCHANT vs COMPETENT AUTHORITY & OTHERS. ii) (1976)3 SCC 757 – INCOME TAX OFFICER vs LAKHMANI MEWAL DAS. iii) (2008)2 SCC 302 – RAMAN TECH & PROCESS ENGG CO., & ANOTHER vs SOLANKI TRADERS. iv) (1998)8 SCC 1 – WHIRLPOOL CORPORATION vs REGISTRAR OF TRADE MARKS, MUMBAI & OTHERS. 73 v) W.P.(C) 5537/2018 & CM Nos.21583/2018 & 33487/2018, DECIDED ON 23.08.2018 – M/S.HIMACHAL EMTA POWER LIMITED vs UNION OF INDIA & OTHERS . 14. Sri Kiran S Javali, learned Advocate ap…

M Gopi vs. The Joint Director

WP/15917/2013HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ng the writ petitions. He has relied upon the following judgments in support of his contentions: i) (2008)14 SCC 186 – ASLAM MOHAMMAD MERCHANT vs COMPETENT AUTHORITY & OTHERS. ii) (1976)3 SCC 757 – INCOME TAX OFFICER vs LAKHMANI MEWAL DAS. iii) (2008)2 SCC 302 – RAMAN TECH & PROCESS ENGG CO., & ANOTHER vs SOLANKI TRADERS. iv) (1998)8 SCC 1 – WHIRLPOOL CORPORATION vs REGISTRAR OF TRADE MARKS, MUMBAI & OTHERS. 73 v) W.P.(C) 5537/2018 & CM Nos.21583/2018 & 33487/2018, DECIDED ON 23.08.2018 – M/S.HIMACHAL EMTA POWER LIMITED vs UNION OF INDIA & OTHERS . 14. Sri Kiran S Javali, learned Advocate ap…

Nataraj Dakshinamurhty vs. The Assistant Director

WP/6159/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ng the writ petitions. He has relied upon the following judgments in support of his contentions: i) (2008)14 SCC 186 – ASLAM MOHAMMAD MERCHANT vs COMPETENT AUTHORITY & OTHERS. ii) (1976)3 SCC 757 – INCOME TAX OFFICER vs LAKHMANI MEWAL DAS. iii) (2008)2 SCC 302 – RAMAN TECH & PROCESS ENGG CO., & ANOTHER vs SOLANKI TRADERS. iv) (1998)8 SCC 1 – WHIRLPOOL CORPORATION vs REGISTRAR OF TRADE MARKS, MUMBAI & OTHERS. 73 v) W.P.(C) 5537/2018 & CM Nos.21583/2018 & 33487/2018, DECIDED ON 23.08.2018 – M/S.HIMACHAL EMTA POWER LIMITED vs UNION OF INDIA & OTHERS . 14. Sri Kiran S Javali, learned Advocate ap…