OFFSHORE HOLDINGS (P) LTD. v. BANGALORE DEVELOPMENT AUTHORITY & ORS.

VAIDYA SRIKANTAPPA SADASHIVAIAH SRIKANTH,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BANGALORE- 1, , BANGALORE

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…sed." 26. In fact, even in the case of Anasuya Bai, the Hon'ble Supreme Court has placed reliance on its decisions in Munithimmaiah v. State of Karnataka [(2002) 4 SCC 326] (Munithimmaiah), Offshore Holdings (P) Ltd. v. Bangalore Development Authority [(2011) 3 SCC 139] (Offshore Holdings), (arising under the Bangalore Development Authority Act, 1976 ('BDA Act' for short)) and Girnar Traders (3) v. State of Maharashtra [(2011) 3 SCC 1] (Girnar Traders (3)), to hold that the provisions of the LA Act, 1894 and the BDA Act, 1976 being distinct, Section 24(2) of 2013 Act, is not applicable to an acquisition under the…

M/S. HANUMANTHAPPA CHANDRASHEKAR,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 3(2)(1), BANGALORE

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Chandra Poojari

…sed.” 26. In fact, even in the case of Anasuya Bai, the Hon'ble Supreme Court has placed reliance on its decisions in Munithimmaiah v. State of Karnataka [(2002) 4 SCC 326] (Munithimmaiah), Offshore Holdings (P) Ltd. v. Bangalore Development Authority [(2011) 3 SCC 139] (Offshore Holdings), (arising under the Bangalore Development Authority Act, 1976 ('BDA Act' for short)) and Girnar Traders (3) v. State of Maharashtra [(2011) 3 SCC 1] (Girnar Traders (3)), to hold that the provisions of the LA Act, 1894 and the BDA Act, 1976 being distinct, Section 24(2) of 2013 Act, is not applicable to an acquisition under the…