Munshi Ram v. Municipal Committee, Chheharta

Principal Commissioner of Income Tax vs. Shri Manish Kumar Singhal

Bench: AVNEESH JHINGAN,UMA SHANKER VYAS

…ue was dishonoured with the endorsement ‘funds insufficient’. The memo (Ext. C3/CW1) shows the reason for dishonour as ‘funds insufficient’. It was laid down by the Hon’ble Supreme Court in Mandvi Cooperative Bank Ltd. v. Nimesh B. Thakore, (2010) 3 SCC 83: (2010) 1 SCC (Civ) 625: (2010) 2 SCC (Cri) 1: 2010 SCC OnLine SC 155 that the memo issued by the Bank is presumed to be correct and the burden is upon the accused to rebut the presumption. It was observed at page 95: 24. Section 146, making a major departure from the principles of the Evidence Act, provides that the bank's slip or mem…

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

…CC 651, this Court has reiterated the aforesaid principle and observed: “8. Before we discuss the correctness of the impugned order, we intend to remind ourselves the observations made by this Court in Munshi Ram v. Municipal Committee, Chheharta, (1979) 3 SCC 83. In the said decision, this Court was pleased to observe that: “23. … when a revenue statute provides for a person aggrieved by an assessment thereunder, a particular remedy to be sought in a particular forum, in a particular way, it must be sought in that forum and in that manner, and all the other forums and modes of seeking [remedy] ar…

Sri. Bheemappa Gurappa Hebballi vs. The State of Karnataka

Appeal is dismissed as

Bench: HANCHATE SANJEEVKUMAR,G.NARENDAR

…, this Court has reiterated the aforesaid principle and observed: “8. Before we discuss the correctness of the impugned order, we intend to remind ourselves the observations made by this Court in Munshi Ram v. Municipal Committee, Chheharta, (1979) 3 SCC 83. In the said decision, this Court was pleased to observe that: (SCC p. 88, para 23). : 12 : ‘23. … when a revenue statute provides for a person aggrieved by an assessment thereunder, a particular remedy to be sought in a particular forum, in a particular way, it must be sought in that forum and in that manner, and all th…

Dr M Krishna Shetty vs. Sri H R Nagabhushan

Bench: The Hon'Ble Mr. Justice John Michael Cunha

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF AUGUST, 2018 BEFORE THE HON'BLE MR. JUSTICE JOHN MICHAEL CUNHA WRIT PETITION NO.29144/2018 Between: Dr. M. Krishna Shetty S/o Late Sri M Vasu Shetty, Aged about 69 years, Residing at Manipal Hills, Flat No.B-1, Ground Floor, Anantha Nagar Road, Syndicate Circle, Manipal, Udupi. …Petitioner (By Ms. Surabhi Srinivas, Advocate for Sri Harikrishna S. Holla, Advocate) And: Sri H. R. Nagabhushan Aged about 56 years, Residing at No. 10, 1st Main, 1st Cross, Munikalappa Lane, Ganapathypu…

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…

Commissioner of Income Tax vs. Chhabil Dass Agarwal

…Court has reiterated the aforesaid principle and observed: “8. Before we discuss the correctness of the impugned order, we intend to remind ourselves the observations made by this Court in Munshi Ram v. Municipal Committee, Chheharta, (1979) 3 SCC 83. In the said decision, this Court Page 9 JUDGMENT 9 was pleased to observe that: (SCC p. 88, para 23). “23. … when a revenue statute provides for a person aggrieved by an assessment thereunder, a particular remedy to be sought in a particular forum, in a particular way, it must be sought in that forum and in that manner, and all the…