METERS AND INSTRUMENTS PRIVATE LIMITED AND ANOTHER v. KANCHAN MEHTA

AMAZON SELLER SERVICES PRIVATE LIMITED vs. COMPETITION COMMISSION OF INDIA

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF JULY, 2021 PRESENT THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON'BLE MR. JUSTICE NATARAJ RANGASWAMY WRIT APPEAL NO.562/2021 C/W WRIT APPEAL NO.563/2021 (GM-RES) WA NO 562 OF 2021 BETWEEN FLIPKART INTERNET PVT LTD HAVING ITS REGISTERED OFFICE AT BUILDING ALYSSA BEGONIA AND CLOVER EMBASSY TECH VILLAGE OUTER RING ROAD, DEVARABEESANAHALLI VILLAGE BENGALURU 560103, THROUGH ITS AUTHORISED SIGNATORY MR PRADEEP REDDY ...APPELLANT (By SRI HARISH SALVE, SENIOR ADVOCATE ALONG W…

COMMISSIONER OF INCOME TAX vs. SRI V KARUNAKARAN

Bench: The Hon'Ble Mr. Justice H.P. Sandesh

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF MARCH, 2022 BEFORE THE HON'BLE MR. JUSTICE H.P. SANDESH CRIMINAL REVISION PETITION NO.244/2011 BETWEEN: 1. M/S.I.T.M.S. & COMPANY A PARTNERSHIP FIRM NO.28, EAST CIRCLE ROAD V.V.PURAM BENGALURU-560 004. 2. SRI I.B.MANJUNATH S/O I.BHAKTHAVATSALAM AGED ABOUT 45 YEARS NO.28, EAST CIRCLE ROAD V.V.PURAM BENGALURU-560 004. … PETITIONERS (BY SRI M.J.ALVA, ADVOCATE) AND: SRI A.S.VISHNU BHARATH S/O A. SATYANARAYAN AGED ABOUT 58 YEARS NO.7/8, 2ND FLOOR SHOUKATH BUILDING S.J.P.ROAD BENGALU…

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mrs.Justice Rathnakala

…thereafter be filed. It is too premature to claim either way. The investigation will be the domain of Police. 20. As regards the CAG report forming a basis for taking action, reliance is placed on a judgment of the Apex Court reported in (1) (2011)1 SCC 560 in the matter of Centre for Public Interest Litigation and Others –vs- Union of India and Others whereby the judgment of the Delhi High Court was reversed by the Apex Court, investigation on CAG and CVC report was ordered; (2) 1996(2) BLJR 869 in the matter of Sushil Kumar Modi and Others –vs- State of Bihar and Others an…

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mrs.Justice Rathnakala

…thereafter be filed. It is too premature to claim either way. The investigation will be the domain of Police. 20. As regards the CAG report forming a basis for taking action, reliance is placed on a judgment of the Apex Court reported in (1) (2011)1 SCC 560 in the matter of Centre for Public Interest Litigation and Others –vs- Union of India and Others whereby the judgment of the Delhi High Court was reversed by the Apex Court, investigation on CAG and CVC report was ordered; (2) 1996(2) BLJR 869 in the matter of Sushil Kumar Modi and Others –vs- State of Bihar and Others an…

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mrs.Justice Rathnakala

…thereafter be filed. It is too premature to claim either way. The investigation will be the domain of Police. 20. As regards the CAG report forming a basis for taking action, reliance is placed on a judgment of the Apex Court reported in (1) (2011)1 SCC 560 in the matter of Centre for Public Interest Litigation and Others –vs- Union of India and Others whereby the judgment of the Delhi High Court was reversed by the Apex Court, investigation on CAG and CVC report was ordered; (2) 1996(2) BLJR 869 in the matter of Sushil Kumar Modi and Others –vs- State of Bihar and Others an…

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mrs.Justice Rathnakala

…thereafter be filed. It is too premature to claim either way. The investigation will be the domain of Police. 20. As regards the CAG report forming a basis for taking action, reliance is placed on a judgment of the Apex Court reported in (1) (2011)1 SCC 560 in the matter of Centre for Public Interest Litigation and Others –vs- Union of India and Others whereby the judgment of the Delhi High Court was reversed by the Apex Court, investigation on CAG and CVC report was ordered; (2) 1996(2) BLJR 869 in the matter of Sushil Kumar Modi and Others –vs- State of Bihar and Others an…

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mrs.Justice Rathnakala

…thereafter be filed. It is too premature to claim either way. The investigation will be the domain of Police. 20. As regards the CAG report forming a basis for taking action, reliance is placed on a judgment of the Apex Court reported in (1) (2011)1 SCC 560 in the matter of Centre for Public Interest Litigation and Others –vs- Union of India and Others whereby the judgment of the Delhi High Court was reversed by the Apex Court, investigation on CAG and CVC report was ordered; (2) 1996(2) BLJR 869 in the matter of Sushil Kumar Modi and Others –vs- State of Bihar and Others an…

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mrs.Justice Rathnakala

…thereafter be filed. It is too premature to claim either way. The investigation will be the domain of Police. 20. As regards the CAG report forming a basis for taking action, reliance is placed on a judgment of the Apex Court reported in (1) (2011)1 SCC 560 in the matter of Centre for Public Interest Litigation and Others –vs- Union of India and Others whereby the judgment of the Delhi High Court was reversed by the Apex Court, investigation on CAG and CVC report was ordered; (2) 1996(2) BLJR 869 in the matter of Sushil Kumar Modi and Others –vs- State of Bihar and Others an…

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mrs.Justice Rathnakala

…thereafter be filed. It is too premature to claim either way. The investigation will be the domain of Police. 20. As regards the CAG report forming a basis for taking action, reliance is placed on a judgment of the Apex Court reported in (1) (2011)1 SCC 560 in the matter of Centre for Public Interest Litigation and Others –vs- Union of India and Others whereby the judgment of the Delhi High Court was reversed by the Apex Court, investigation on CAG and CVC report was ordered; (2) 1996(2) BLJR 869 in the matter of Sushil Kumar Modi and Others –vs- State of Bihar and Others an…

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mrs.Justice Rathnakala

…thereafter be filed. It is too premature to claim either way. The investigation will be the domain of Police. 20. As regards the CAG report forming a basis for taking action, reliance is placed on a judgment of the Apex Court reported in (1) (2011)1 SCC 560 in the matter of Centre for Public Interest Litigation and Others –vs- Union of India and Others whereby the judgment of the Delhi High Court was reversed by the Apex Court, investigation on CAG and CVC report was ordered; (2) 1996(2) BLJR 869 in the matter of Sushil Kumar Modi and Others –vs- State of Bihar and Others an…

SHRI B S YEDDYURAPPA vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mrs.Justice Rathnakala

…thereafter be filed. It is too premature to claim either way. The investigation will be the domain of Police. 20. As regards the CAG report forming a basis for taking action, reliance is placed on a judgment of the Apex Court reported in (1) (2011)1 SCC 560 in the matter of Centre for Public Interest Litigation and Others –vs- Union of India and Others whereby the judgment of the Delhi High Court was reversed by the Apex Court, investigation on CAG and CVC report was ordered; (2) 1996(2) BLJR 869 in the matter of Sushil Kumar Modi and Others –vs- State of Bihar and Others an…

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mrs.Justice Rathnakala

…thereafter be filed. It is too premature to claim either way. The investigation will be the domain of Police. 20. As regards the CAG report forming a basis for taking action, reliance is placed on a judgment of the Apex Court reported in (1) (2011)1 SCC 560 in the matter of Centre for Public Interest Litigation and Others –vs- Union of India and Others whereby the judgment of the Delhi High Court was reversed by the Apex Court, investigation on CAG and CVC report was ordered; (2) 1996(2) BLJR 869 in the matter of Sushil Kumar Modi and Others –vs- State of Bihar and Others an…

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mrs.Justice Rathnakala

…thereafter be filed. It is too premature to claim either way. The investigation will be the domain of Police. 20. As regards the CAG report forming a basis for taking action, reliance is placed on a judgment of the Apex Court reported in (1) (2011)1 SCC 560 in the matter of Centre for Public Interest Litigation and Others –vs- Union of India and Others whereby the judgment of the Delhi High Court was reversed by the Apex Court, investigation on CAG and CVC report was ordered; (2) 1996(2) BLJR 869 in the matter of Sushil Kumar Modi and Others –vs- State of Bihar and Others an…

SHRI B.S. YEDDYURAPPA vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mrs.Justice Rathnakala

…thereafter be filed. It is too premature to claim either way. The investigation will be the domain of Police. 20. As regards the CAG report forming a basis for taking action, reliance is placed on a judgment of the Apex Court reported in (1) (2011)1 SCC 560 in the matter of Centre for Public Interest Litigation and Others –vs- Union of India and Others whereby the judgment of the Delhi High Court was reversed by the Apex Court, investigation on CAG and CVC report was ordered; (2) 1996(2) BLJR 869 in the matter of Sushil Kumar Modi and Others –vs- State of Bihar and Others an…

THE COMMISIONER OF INCOME-TAX vs. M/S.CLEAR WATER TECHNOLOGIES

The appeal is dismissed

Bench: The Hon’Ble Mrs Justice K.S.Mudagal

…D Parasmal18 19. T.Vasanthakumar v. Vijayakumari19 20. R.Vijayan v. Baby20 5 2021 SCC Online SC 201 6 2021 SCC Online SC 788 7 2021 SCC Online Bom. 5162 8 2021 SCC Online SC 325 9 (2018) 1 SCC 560 10 (2015) 9 SCC 622 11 2017 SCC Online Ker 23924 12 (2009) 2 SCC 513 13 (2020) 4 SCC 695 14 (2019) 4 SCC 197 15 (2019) 18 SCC 106 16 (2020) 2 SCC 514 17 (2021) 5 SCC 283 18 (2015) 17 SCC 368 19 (2015) 8 SCC 378 20 (2012) 1 SCC 260 Crl.A.No.391/2014 8 M Submissions of Sri Chandrashekaran, learned Co…

The Commissioner of Income - Tax II vs. Transport Corporation of India Limited

In the result, the appeal is allowed

Bench: The Hon'Ble Mr. Justice Budihal R.B.

…concerned, the learned Counsel submitted that it is in accordance with law. In this connection, he has relied upon the decision of the Hon’ble Apex Court in case of Meters and Instruments Private Limited and Another –vs- Kanchan Mehta reported in (2018) 1 SCC 560. Referring to this decision and drawing the attention of this Court to Para Nos.18.1 and 18.4 of the said decision, he submitted that the nature of proceedings under Section 138 of the N.I. Act is primarily civil in nature and therefore the burden of proof is on the accused, in view of section 139 of the N.I. Act. Therefore, there is nothin…

The Commissioner of Income Tax-V, vs. Smt. Ch.Uma

…t case in light of the principles of law laid down by their Lordships of the Supreme Court in the aforesaid judgments qua the constitution of SIT or direction to CBI 11 (2011) 8 SCC 1 12 (1996) 2 SCC 199 13 (2004) 8 SCC 610 14 (2005) 5 SCC 517 15 (2011) 1 SCC 560 16 (2014) 5 SCC 252 15 for investigation, it is quite vivid that in the instant case, the petitioner is a former employee of the respondent No.7 Bank who was terminated by the Bank presided by respondent No.5 for the alleged misconduct on 6-9-2011 and thereafter, he was charge- sheeted on 17-9-2011 in his abscondence for commiss…