COMMISSIONER OF INCOME TAX-III vs. M/S PRASADHINI ENTERPRISES PVT LTD
Appeal is dismissed as devoid of merits
ITA/390/2012HC Karnataka16 Jul 2018
Bench: The Hon' Ble Mr. Justice B. Veerappa Regular Second Appeal No.390/2012 (Res)
Section 100
…s Court exercising power under Section 100 of the Code of Civil Procedure. 37. In support of his contentions, learned Senior Counsel relied upon the following judgements: 44 i) R. Janakiraman –vs- State reported in (2006) 1 SCC 697 with regard to ‘make- believe’ and not real. (para-26 and 27) ii) State of Andhra Pradesh –vs- Star Bone Mill & Fertiliser Co., reported in (2013) 9 SCC 319 with regard to paramount title; iii) Hope Plantations Ltd –vs- Taluk Land Board, Peermade reported in (1999) 5 SCC 590 (para-26) iv) Jamnadas –vs- J.J. Fareet reported in AIR 1…