Ltd. vs. State of Orissa, (1983) 2 SCC 433; Harbanslal Sahnia v. Indian Oil Corpn. Ltd.

RECONNECT ENERGY SOLUTION P LT,BENGALURU vs. THE DCIT 4(1) INDORE, INDORE

In the result, the appeal of assesse is partly allowed for statistical purposes

Bench: Shri Vijay Pal Raoreconnect Energy Solution Ltd. Dcit 1(4) No.22, Vk Kalyani, 7Th Floor Indore Vs. Sankey Road, Bengaluru (Appellant / Assessee) (Revenue) Pan: Aafcr 0074 H Assessee By Shri Anil Khandelwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.11.2023 Date Of Pronouncement 06.12.2023

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE SMC BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER Reconnect Energy Solution Ltd. DCIT 1(4) No.22, VK Kalyani, 7th Floor Indore Vs. Sankey Road, Bengaluru (Appellant / Assessee) (Revenue) PAN: AAFCR 0074 H Assessee by Shri Anil Khandelwal, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.11.2023 Date of Pronouncement 06.12.2023 O R D E R This appeal by the Assessee is directed against the order dated 15.03.2023 of Commissioner of Income Tax(Appeal), National Faceless Appeal Centre, Delhi for Assessment Yea…

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

…-: 1 :- IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MRS. JUSTICE B.V.NAGARATHNA AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY WRIT APPEAL No.538/2020 (GM-RES) Connected with WRIT APPEAL No.545/2020 (GM-RES) IN W.A.No.538/2020 BETWEEN: 1. SRI U.M. RAMESH RAO S/O. LATE U.M. KRISHNA RAO AGED ABOUT 77 YEARS, CHARTERED ACCOUNTANT, I G ROAD, CHIKKAMAGALUR – 577 101. 2. M/S. VIJAYADEVAN COFFEE ESTATE A PARTNERSHIP FIRM HAVING OFFICE AT I G ROAD, CHIKKAMAGALUR – 577 101. REPRESENTED BY ITS PARTNER SRI U.M. RAMESH RAO. 3. M/S. YELLIKUDI…

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

…-: 1 :- IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MRS. JUSTICE B.V.NAGARATHNA AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY WRIT APPEAL No.538/2020 (GM-RES) Connected with WRIT APPEAL No.545/2020 (GM-RES) IN W.A.No.538/2020 BETWEEN: 1. SRI U.M. RAMESH RAO S/O. LATE U.M. KRISHNA RAO AGED ABOUT 77 YEARS, CHARTERED ACCOUNTANT, I G ROAD, CHIKKAMAGALUR – 577 101. 2. M/S. VIJAYADEVAN COFFEE ESTATE A PARTNERSHIP FIRM HAVING OFFICE AT I G ROAD, CHIKKAMAGALUR – 577 101. REPRESENTED BY ITS PARTNER SRI U.M. RAMESH RAO. 3. M/S. YELLIKUDI…

JAY PEE CEMENT CORPORATION LTD. (FORMERLY KNOWN AS vs. THE GULBARGA ELECTRICITY SUPPLY CO. LTD. ORS

Bench: The Hon’Ble Mr. Justice E.S. Indiresh

…Article 226. (See: State of U.P. vs. Mohammad Nooh, AIR 1958 SC 86; Titaghur Paper Mills Co. Ltd. vs. State of Orissa, (1983) 2 SCC 433; Harbanslal Sahnia vs. Indian Oil Corpn. Ltd., (2003) 2 SCC 107; State of H.P. vs. Gujarat Ambuja Cement Ltd., (2005) 6 SCC 499). 16. The Constitution Benches of this Court in K.S. Rashid and Sons vs. Income Tax Investigation Commission, AIR 1954 SC 207; Sangram Singh vs. Election Tribunal, Kotah, 106 AIR 1955 SC 425; Union of India vs. T.R. Varma, AIR 1957 SC 882; State of U.P. vs. Mohd. Nooh, AIR 1958 SC 86 and K.S. Venkataraman and Co. (P) Ltd. vs.…

GEETHA PANDIT RAO AND ANR vs. THE STATE OF KARNATAKA AND ORS

In the result, for the foregoing reasons and applying

Bench: The Hon'Ble Mr. Justice E.S. Indiresh Writ Petition No.7717 Of 2020 (Lb-Res) & Writ Petition No.226494 Of 2020

…nce, in the case of BANUMATHI (supra), considered Section 49 of the erstwhile Act, 1993, which is in pari materia with Section 179 of the Act. 33. Hon'ble Supreme Court in the case of GOA GLASS FIBRE LIMITED v. STATE OF GOA AND ANOTHER reported in (2010)6 SCC 499 has observed that, the impugned Rule shall meet and satisfy the constitutional test completely and also satisfies the parameters laid down by the Supreme Court in various judgments. 46 34. In the instant case, the State has not filed statement of objections. The Hon'ble Supreme Court in the case of SANJEEV COKE MANUFACTURING COMPANY v…

SMT GEETHA PANDIT RAO vs. THE GOVERNMENT OF KARNATAKA

In the result, for the foregoing reasons and applying

Bench: The Hon'Ble Mr. Justice E.S. Indiresh Writ Petition No.7717 Of 2020 (Lb-Res) & Writ Petition No.226494 Of 2020

…nce, in the case of BANUMATHI (supra), considered Section 49 of the erstwhile Act, 1993, which is in pari materia with Section 179 of the Act. 33. Hon'ble Supreme Court in the case of GOA GLASS FIBRE LIMITED v. STATE OF GOA AND ANOTHER reported in (2010)6 SCC 499 has observed that, the impugned Rule shall meet and satisfy the constitutional test completely and also satisfies the parameters laid down by the Supreme Court in various judgments. 46 34. In the instant case, the State has not filed statement of objections. The Hon'ble Supreme Court in the case of SANJEEV COKE MANUFACTURING COMPANY v…

GENPACT INDIA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF INCOME TAX

Bench: HON'BLE THE CHIEF JUSTICE

…Kamal Kumar12, Siliguri Municipality v. Amalendu Das13, S.T. Muthusami v. K. Natarajan14, Rajasthan SRTC v. Krishna Kant15, Kerala SEB v. Kurien E. Kalathil16, A. 3 AIR 1958 SC 86 4 (1983) 2 SCC 433 : 1983 SCC (Tax) 131 5 (2003) 2 SCC 107 6 (2005) 6 SCC 499 7 AIR 1954 SC 207 8 AIR 1955 SC 425 9 AIR 1957 SC 882 10AIR 1966 SC 1089 11 AIR 1959 SC 422 12 AIR 1965 SC 1321 : (1965) 2 SCR 653 13 (1984) 2 SCC 436 : 1984 SCC (Tax) 133 14 (1988) 1 SCC 572 15 (1995) 5 SCC 75 : 1995 SCC (L&S) 1207 : (1955) 31 ATC 110 16 (2000) 6 SCC 293 Civil Appeal No. 8945 of 2019 @ SLP(C) No.20728 of 2019 Genpact India Pr…

SRI. BHEEMAPPA GURAPPA HEBBALLI vs. THE STATE OF KARNATAKA

Appeal is dismissed as

Bench: HANCHATE SANJEEVKUMAR,G.NARENDAR

…Article 226. (See: State of U.P. vs. Mohammad Nooh, AIR 1958 SC 86; Titaghur Paper Mills Co. Ltd. vs. State of Orissa, (1983) 2 SCC 433; Harbanslal Sahnia vs. Indian Oil Corpn. Ltd., (2003) 2 SCC 107; State of H.P. vs. Gujarat Ambuja Cement Ltd., (2005) 6 SCC 499). 12. The Constitution Benches of this Court in K.S. Rashid and Sons vs. Income Tax Investigation : 8 : Commission, AIR 1954 SC 207; Sangram Singh vs. Election Tribunal, Kotah, AIR 1955 SC 425; Union of India vs. T.R. Varma, AIR 1957 SC 882; State of U.P. vs. Mohd. Nooh, AIR 1958 SC 86 and K.S. Venkataraman and Co. (P) L…

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

…HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Special Appeal Writ No. 491/2017 M/s. HCL Infosystems Limited, Having its address at E-232A, Ram Nagar Extension, Sodala, Jaipur and through its Authorized Signatory Smt. Bhavna Kapoor now through its Authorized Signatory Mr. Vikas Jain ----Appellant Versus 1. State Of Rajasthan, Through The Principal Secretary Finance, Tax Division, Finance Department, Having Its Address At Secretariat, Jaipur In The State Of Rajasthan. 2. Commissioner Commercial Taxes, Rajasthan Having Its Address At Kar Bhawan, Bhagwandas Road, Ambedka…

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

…HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Special Appeal Writ No. 491/2017 M/s. HCL Infosystems Limited, Having its address at E-232A, Ram Nagar Extension, Sodala, Jaipur and through its Authorized Signatory Smt. Bhavna Kapoor now through its Authorized Signatory Mr. Vikas Jain ----Appellant Versus 1. State Of Rajasthan, Through The Principal Secretary Finance, Tax Division, Finance Department, Having Its Address At Secretariat, Jaipur In The State Of Rajasthan. 2. Commissioner Commercial Taxes, Rajasthan Having Its Address At Kar Bhawan, Bhagwandas Road, Ambedka…

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

…HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Special Appeal Writ No. 491/2017 M/s. HCL Infosystems Limited, Having its address at E-232A, Ram Nagar Extension, Sodala, Jaipur and through its Authorized Signatory Smt. Bhavna Kapoor now through its Authorized Signatory Mr. Vikas Jain ----Appellant Versus 1. State Of Rajasthan, Through The Principal Secretary Finance, Tax Division, Finance Department, Having Its Address At Secretariat, Jaipur In The State Of Rajasthan. 2. Commissioner Commercial Taxes, Rajasthan Having Its Address At Kar Bhawan, Bhagwandas Road, Ambedka…

THE HANUMAN TRANSPORT CO PVT LTD vs. THE REGIONAL TRANSPORT AUTHORITY

Bench: The Hon’Ble Mrs.Justice S.Sujatha

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF JUNE, 2017 BEFORE THE HON’BLE MRS.JUSTICE S.SUJATHA W.P.Nos.23198 – 23201/2017 c/w W.P.Nos.23147 – 23189, 23190 – 23191, 23192 – 23196 & 23376 – 23380/2017 (MV) IN W.P.Nos.23198 – 23201/2017: BETWEEN : BHARAT KUMAR S/O SANATH KUMAR, AGED ABOUT 48 YEARS, R/AT GANESH KRUPA, BALMATTA NEW ROAD, MANAGLORE ...PETITIONER (BY SRI A.S.PARASARA KUMAR, ADV.) AND : 1. THE REGIONAL TRANSPORT AUTHORITY, UDUPI, RAJATHADRI, MANIPAL, UDUPI DISTRICT-576104, BY ITS CHAIRMAN 2. THE SECRETARY RE…

AJITH U SHENOY vs. THE REGIONAL TRANSPORT AUTHORITY

Bench: The Hon’Ble Mrs.Justice S.Sujatha

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF JUNE, 2017 BEFORE THE HON’BLE MRS.JUSTICE S.SUJATHA W.P.Nos.23198 – 23201/2017 c/w W.P.Nos.23147 – 23189, 23190 – 23191, 23192 – 23196 & 23376 – 23380/2017 (MV) IN W.P.Nos.23198 – 23201/2017: BETWEEN : BHARAT KUMAR S/O SANATH KUMAR, AGED ABOUT 48 YEARS, R/AT GANESH KRUPA, BALMATTA NEW ROAD, MANAGLORE ...PETITIONER (BY SRI A.S.PARASARA KUMAR, ADV.) AND : 1. THE REGIONAL TRANSPORT AUTHORITY, UDUPI, RAJATHADRI, MANIPAL, UDUPI DISTRICT-576104, BY ITS CHAIRMAN 2. THE SECRETARY RE…

JAYAMUTHU vs. STATE ELECTION COMMISSION FOR COOPERATION

In the result, we dismiss all the writ

Bench: ABHAY SHREENIWAS OKA (CJ),B.V.NAGARATHNA

…medy by way of writ petition before the actual poll is also available. In support of his submissions, learned senior counsel has relied upon the following decisions namely, i) State of H.P and Others vs. Gujarat Ambuja Cement Ltd. and Another [(2005) 6 SCC 499]. ii) L.Hirday Narain vs. Income Tax Officer, Bareilly [1970(2) SCC 355]. iii) Kanak (Smt.) and another vs. U.P. Avas Evam Vikas Parishad and Others [(2003) 7 SCC 693] iv) Nandhi Minerals vs. State of Karnataka [SCC Online KAR 3174] v) Pundalik vs. State of Maharashtra and Others [(2005) 7 SCC 181] vi) (2008) 12 SCC 675…

HAROHALLI MILK PRODUCERS vs. STATE ELECTION COMMISSIONER

In the result, we dismiss all the writ

Bench: ABHAY SHREENIWAS OKA (CJ),B.V.NAGARATHNA

…medy by way of writ petition before the actual poll is also available. In support of his submissions, learned senior counsel has relied upon the following decisions namely, i) State of H.P and Others vs. Gujarat Ambuja Cement Ltd. and Another [(2005) 6 SCC 499]. ii) L.Hirday Narain vs. Income Tax Officer, Bareilly [1970(2) SCC 355]. iii) Kanak (Smt.) and another vs. U.P. Avas Evam Vikas Parishad and Others [(2003) 7 SCC 693] iv) Nandhi Minerals vs. State of Karnataka [SCC Online KAR 3174] v) Pundalik vs. State of Maharashtra and Others [(2005) 7 SCC 181] vi) (2008) 12 SCC 675…

ABB INDIA LTD vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

…rlpool, we would rely on some old decisions of the evolutionary era of the constitutional law as they still hold the field.” 9 11. In the case of STATE OF H.P. & OTHERS vs. GUJARAT AMBUJA CEMENT LTD. & ANOTHER – STC VOL 142, 2005 [(2005) 6 SCC 499], Hon’ble Apex Court has held as under: “17. Stand of the respondents on the other issues was to the effect that the submissions of the appellants do not carry any weight and have been made overlooking the factual and legal position. The submissions completely overlook the essence of the notifications and are based on misreading t…

SASI ENTERPRISES vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: The Additional Chief Metropolitan Magistrate (Egmore), Chennai, For The Willful & Deliberate Failure To File Returns For The Assessment Years 1991-92, 1992-93 & Hence Committing Offences Punishable Under Section 276 Cc Of The Income Tax Act, 1961 (For Short “The Act”). Complaints Were Filed On 21.8.1997 After Getting The Sanction From The Commissioner Of Income Tax, Central Ii, Chennai Under Section 279(1) Of The Income Tax Act. Appellants Filed Two Discharge Petitions Under Section 245(2) Cr.P.C., Which Were Dismissed By The Chief Metropolitan Magistrate Vide Order Dated 14.6.2006. Appellants Preferred Crl. R.C. Nos.781 To 786 Of 2006 Before The High Court Of Madras Which Were Dismissed By The High Court Vide Its Common Order Dated 2.12.2006, Which Are The Subject Matters Of These Appeals.

…Page 1 JUDGMENT 1 REPORTABLE IN THE SUPREME COURT OF INDIA CRIMINAL APPELLATE JURISDICTION CRIMINAL APPEAL NO.61 OF 2007 Sasi Enterprises … Appellant Versus Assistant Commissioner of Income Tax … Respondent WITH CRIMINAL APPEAL NOs.62, 63 & 64 OF 2007 J U D G M E N T K.S. Radhakrishnan, J. 1. We are concerned with four Criminal Appeals No.61 to 64 of 2007, out of which two Criminal Appeals No.61 of 2007 and 63 of 2007 relate to M/s Sasi Enterprises, a registered partnership firm, of which Ms. J. Jayalalitha and Mrs. N. Sasikala are partners, which relate to the assessment years 1991-92 and 1992-93…

SASI ENTERPRISES vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: The Additional Chief Metropolitan Magistrate (Egmore), Chennai, For The Willful & Deliberate Failure To File Returns For The Assessment Years 1991-92, 1992-93 & Hence Committing Offences Punishable Under Section 276 Cc Of The Income Tax Act, 1961 (For Short “The Act”). Complaints Were Filed On 21.8.1997 After Getting The Sanction From The Commissioner Of Income Tax, Central Ii, Chennai Under Section 279(1) Of The Income Tax Act. Appellants Filed Two Discharge Petitions Under Section 245(2) Cr.P.C., Which Were Dismissed By The Chief Metropolitan Magistrate Vide Order Dated 14.6.2006. Appellants Preferred Crl. R.C. Nos.781 To 786 Of 2006 Before The High Court Of Madras Which Were Dismissed By The High Court Vide Its Common Order Dated 2.12.2006, Which Are The Subject Matters Of These Appeals.

…Page 1 JUDGMENT 1 REPORTABLE IN THE SUPREME COURT OF INDIA CRIMINAL APPELLATE JURISDICTION CRIMINAL APPEAL NO.61 OF 2007 Sasi Enterprises … Appellant Versus Assistant Commissioner of Income Tax … Respondent WITH CRIMINAL APPEAL NOs.62, 63 & 64 OF 2007 J U D G M E N T K.S. Radhakrishnan, J. 1. We are concerned with four Criminal Appeals No.61 to 64 of 2007, out of which two Criminal Appeals No.61 of 2007 and 63 of 2007 relate to M/s Sasi Enterprises, a registered partnership firm, of which Ms. J. Jayalalitha and Mrs. N. Sasikala are partners, which relate to the assessment years 1991-92 and 1992-93…

COMMISSIONER OF INCOME TAX vs. CHHABIL DASS AGARWAL

…ticle 226. (See: State of U.P. vs. Mohammad Nooh, AIR 1958 SC 86; Titaghur Paper Mills Co. Ltd. vs. State of Orissa, (1983) 2 SCC 433; Harbanslal Sahnia vs. Indian Oil Corpn. Ltd., (2003) 2 SCC 107; State of H.P. vs. Gujarat Ambuja Cement Ltd., (2005) 6 SCC 499). 16. The Constitution Benches of this Court in K.S. Rashid and Sons vs. Income Tax Investigation Commission, AIR 1954 SC 207; Sangram Singh vs. Election Tribunal, Kotah, AIR 1955 SC 425; Union of India vs. T.R. Varma, AIR 1957 SC 882; State of U.P. vs. Mohd. Nooh, AIR 1958 SC 86 and K.S. Venkataraman and Co. (P) Ltd. vs. State of…