Samaj Parivartana Samudaya v. State of Karnataka

8 SCC 154Reported decision2013#1501 most cited
76

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

Samaj Parivartana Samudaya v. State of Karnataka · 8 SCC 154 · Section 133(6) · Section 142(1) · Section 143(2) · Section 143(3) · Section 144C(13) · Section 144C(5) · Section 147 · Section 148 · Income Tax Act · assessment procedure · reassessment

Sections most often in play

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 147Section 148

Issues it is cited on

mercantile system of accountingapplication of incomesection 37(1)section 37transfercompanysection 143(3)indiatotal incomebusinessinterest

Judgments citing Samaj Parivartana Samudaya v. State of Karnataka

VINAY CHAUDHARY,PITAMPURA vs. ACIT INT TAX 1(2)(1), DELHI

In the result, the appeal of the assesse is allowed

ITA 3115/DEL/2023[2021-22]Status: DisposedITAT Delhi02 Apr 2026AY 2021-22

Bench: “Shri Ramit Kochar & Shri Raj Kumar Chauhan

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 54Section 54FSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE “SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.3115/Del/2023, A.Y. 2021-22 Vinay Chaudhary ACIT, LU-4, Pitampura, Circle-Int.Tax-1(2)(1), Delhi-110034 Vs. Civic Centre, New Delhi-110002 PAN: AHBPK1445R (Appellant) (Respondent) Appellant by Ms. Meenal Goyal, CA & Sh. Kunal Gupta, CA Respondent by Sh. M.S. Nethrapal, CIT-DR Date of Hearing 05/01/2026 Date of Pronouncement 02/04/2026 O R D E R PER RAJ KUMAR CHAUHAN , J.M.: This appeal is filed by the appellant/assessee against the final assessment orde…

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 1, BELLARY vs. M/S AURO MINERALS , HOSPET

In the result, appeal of the Revenue is partly allowed and that of the Assessee allowed

ITA 1543/BANG/2018[2012-13]Status: DisposedITAT Bangalore18 May 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri. Percy Pardiwala, Sr. AdvocateFor Respondent: Shri. Srinivas T. Bidari, CIT(DR)(ITAT), Bengaluru
Section 143(3)

…491, suspended all mining and transportation activities in area admeasuring approximately 10,868 ha, pertaining to district of Bellary. 5. Subsequently, by order dated 26/08/2011 passed in Samaj Parivartana Samudaya vs state of Karnataka, reported in (2013) 8 SCC 209, Hon'ble Apex Court extended ban to Tumkur and Chitradurga mines, based upon a report filed by Central Empowered Committee (hereinafter referred to as CEC). Hon'ble Apex Court directed Ld. Amicus Curiae to submit quantity which could be released from existing stock of 25 Million Metric Ton of iron ore, subject to reclamation and rehabilitation plan…

M/S AURO MINERALS ,HOSPET vs. JOINT COMMISSIONEROF INCOME TAX BELLARY RANGE , BELLARY

In the result, appeal of the Revenue is partly allowed and that of the Assessee allowed

ITA 1329/BANG/2018[2012-13]Status: DisposedITAT Bangalore18 May 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri. Percy Pardiwala, Sr. AdvocateFor Respondent: Shri. Srinivas T. Bidari, CIT(DR)(ITAT), Bengaluru
Section 143(3)

…491, suspended all mining and transportation activities in area admeasuring approximately 10,868 ha, pertaining to district of Bellary. 5. Subsequently, by order dated 26/08/2011 passed in Samaj Parivartana Samudaya vs state of Karnataka, reported in (2013) 8 SCC 209, Hon'ble Apex Court extended ban to Tumkur and Chitradurga mines, based upon a report filed by Central Empowered Committee (hereinafter referred to as CEC). Hon'ble Apex Court directed Ld. Amicus Curiae to submit quantity which could be released from existing stock of 25 Million Metric Ton of iron ore, subject to reclamation and rehabilitation plan…

M/S KARIGANUR MINERAL MINING INDUSTRY,HOSPET vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 1, BELLARY

In the result, the appeal filed by the assessee for AY 2012-13 is partly allowed and the appeal filed for AY 2013-14 is allowed

ITA 1539/BANG/2018[2013-14]Status: DisposedITAT Bangalore22 Feb 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri Siva Prasad Reddy, A.RFor Respondent: Shri Sumer Singh Meena, D.R

…noticed that the CEC, vide its report dated 3- 2-2012 and 13-3-2012 had made certain recommendations to the Hon’ble Supreme Court. The Hon’ble Supreme Court has incorporated those recommendations in Paragraph 7 (Page 164 to 171 of its order reported in (2013)(8 SCC 154). The CEC had made following recommendation with regard to setting up of Special Purpose Vehicle, transfer of funds collected from all lease holders under various heads, the purpose of utilisation of said funds etc. “(IX) A Special Purpose Vehicle (SPV) under the Chairmanship of Chief Secretary, Government Karnataka and with the senior officers of…

M/S KARIGANUR MINERAL MINING INDUSTRY ,HOSPET vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 , BELLARY

In the result, the appeal filed by the assessee for AY 2012-13 is partly allowed and the appeal filed for AY 2013-14 is allowed

ITA 1538/BANG/2018[2012-13]Status: DisposedITAT Bangalore22 Feb 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri Siva Prasad Reddy, A.RFor Respondent: Shri Sumer Singh Meena, D.R

…noticed that the CEC, vide its report dated 3- 2-2012 and 13-3-2012 had made certain recommendations to the Hon’ble Supreme Court. The Hon’ble Supreme Court has incorporated those recommendations in Paragraph 7 (Page 164 to 171 of its order reported in (2013)(8 SCC 154). The CEC had made following recommendation with regard to setting up of Special Purpose Vehicle, transfer of funds collected from all lease holders under various heads, the purpose of utilisation of said funds etc. “(IX) A Special Purpose Vehicle (SPV) under the Chairmanship of Chief Secretary, Government Karnataka and with the senior officers of…

SRI. K R KAVIRAJ,HOSPET vs. ASSISTANT COMMISSIONER OF INCOME, CIRCLE-1, BELLARY

In the result, the appeal of the assessee for AY 2013-14 is treated as partly allowed

ITA 1952/BANG/2018[2014-15]Status: DisposedITAT Bangalore03 Dec 2021AY 2014-15

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Shiva Prasad Reddy, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 139(1)Section 143(2)Section 37

…noticed that the CEC, vide its report dated 3- 2-2012 and 13-3-2012 had made certain recommendations to the Hon’ble Supreme Court. The Hon’ble Supreme Court has incorporated those recommendations in Paragraph 7 (Page 164 to 171 of its order reported in (2013)(8 SCC 154). The CEC had made following recommendation with regard to setting up of Special Purpose Vehicle, transfer of funds collected from all lease holders under various heads, the purpose of utilisation of said funds etc. ITA Nos.1950 to 1952/Bang/2018 Sri K.R. Kaviraj, Hosapete Page 17 of 37 “(IX) A Special Purpose Vehicle (SPV) under the Chairmanship…

SRI. K R KAVIRAJ,HOSPET vs. ASSISTANT COMMISSIONER OF INCOME, CIRCLE-1, BELLARY

In the result, the appeal of the assessee for AY 2013-14 is treated as partly allowed

ITA 1951/BANG/2018[2013-14]Status: DisposedITAT Bangalore03 Dec 2021AY 2013-14

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Shiva Prasad Reddy, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 139(1)Section 143(2)Section 37

…noticed that the CEC, vide its report dated 3- 2-2012 and 13-3-2012 had made certain recommendations to the Hon’ble Supreme Court. The Hon’ble Supreme Court has incorporated those recommendations in Paragraph 7 (Page 164 to 171 of its order reported in (2013)(8 SCC 154). The CEC had made following recommendation with regard to setting up of Special Purpose Vehicle, transfer of funds collected from all lease holders under various heads, the purpose of utilisation of said funds etc. ITA Nos.1950 to 1952/Bang/2018 Sri K.R. Kaviraj, Hosapete Page 17 of 37 “(IX) A Special Purpose Vehicle (SPV) under the Chairmanship…

SRI. K R KAVIRAJ,HOSAPETE vs. ASSISTANT COMMISSIONER OF INCOME, CIRCLE-1, BELLARY

In the result, the appeal of the assessee for AY 2013-14 is treated as partly allowed

ITA 1950/BANG/2018[2015-16]Status: DisposedITAT Bangalore03 Dec 2021AY 2015-16

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Shiva Prasad Reddy, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 139(1)Section 143(2)Section 37

…noticed that the CEC, vide its report dated 3- 2-2012 and 13-3-2012 had made certain recommendations to the Hon’ble Supreme Court. The Hon’ble Supreme Court has incorporated those recommendations in Paragraph 7 (Page 164 to 171 of its order reported in (2013)(8 SCC 154). The CEC had made following recommendation with regard to setting up of Special Purpose Vehicle, transfer of funds collected from all lease holders under various heads, the purpose of utilisation of said funds etc. ITA Nos.1950 to 1952/Bang/2018 Sri K.R. Kaviraj, Hosapete Page 17 of 37 “(IX) A Special Purpose Vehicle (SPV) under the Chairmanship…

M/S MUNEER ENTERPRISES ,HOSPET vs. THE INCOME TAX OFFICER WARD-1 , HOSPET

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 3411/BANG/2018[2014-15]Status: DisposedITAT Bangalore01 Dec 2021AY 2014-15

Bench: Shri George George K. & Shri B.R. Baskaranassessment Year : 2014-15

For Appellant: Shri Siva Prasad Reddy, A.RFor Respondent: Dr. Manjunath K., D.R

…2-2012 and 13-3-2012 had made certain recommendations to the M/s. Muneer Enterprises, Hospet Page 15 of 34 Hon’ble Supreme Court. The Hon’ble Supreme Court has incorporated those recommendations in Paragraph 7 (Page 164 to 171 of its order reported in (2013)(8 SCC 154). The CEC had made following recommendation with regard to setting up of Special Purpose Vehicle, transfer of funds collected from all lease holders under various heads, the purpose of utilisation of said funds etc. “(IX) A Special Purpose Vehicle (SPV) under the Chairmanship of Chief Secretary, Government Karnataka and with the senior officers of…

M/S M.HANUMANTHA RAO ,BELLARY vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, BELLARY

In the result, the appeal filed by the assessee is allowed and the stay application filed by the assessee is dismissed

ITA 3300/BANG/2018[2015-16]Status: DisposedITAT Bangalore01 Dec 2021AY 2015-16

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Laxminiwas Sharma, CAFor Respondent: Dr.Manjunath Karkihalli, CIT-DR
Section 143(2)Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.3300/Bang/2018 : Asst.Year 2015-2016 SA No.51/Bang/2021 M/s.M.Hanumantha Rao The Assistant Commissioner 37, Ground Floor, Near Park of Income-tax, Circle (1) v. Main Road, Patel Nagar, Bellary Bellary. Karnataka – 583 101. PAN : AANFM1777H. (Appellant) (Respondent) Appellant by : Sri.Laxminiwas Sharma, CA Respondent by : Dr.Manjunath Karkihalli, CIT-DR Date of Pronouncement : 01.12.2021 Date of Hearing : 30.11.2021 O R D E R Per George George K, JM This appeal at the instance of…

M/S. P. VENGANNA SETTY & BROTHERS,HOSPET vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1, BELLARY

In the result, appeal by the assessee is allowed

ITA 1272/BANG/2019[2014-15]Status: DisposedITAT Bangalore10 Nov 2021AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2014-15 M/S. P. Venganna Setty & Brothers, Vs. Acit-1, 1, Baldota Enclave, Bellary. Abheraj Baldota Road, Hospet – 583 203. Pan : Aadfp 3949 A Appellant Respondent Appellant By : Shri. Vijay Mehta, Ca Respondent By : Shri. Priyadarshi Mishra, Addl.Cit(Dr)(Itat), Bengaluru

For Appellant: Shri. Vijay Mehta, CAFor Respondent: Shri. Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 37(1)Section 371(1)

…SCC 491, suspended all mining and transportation activities in area admeasuring approximately 10,868 ha, pertaining to district of Bellary. Subsequently, by order dated 26/08/2011 passed in Samaj Parivartana Samudaya vs state of Karnataka, reported in (2013) 8 SCC 209, Hon'ble Apex Court extended ban to Tumkur and Chitradurga mines, based upon a report filed by Central Empowered Committee (hereinafter referred to as CEC). Hon'ble Apex Court directed Ld. Amicus Curiae to submit quantity which could be released from existing stock of 25,000,000 Ton of iron ore, subject to reclamation and rehabilitation plans being…

M/S P. BALASUBBA SETTY & SON,HOSPET vs. PR. CIT, GULBARGA

In the result appeal filed by assessee for assessment years under consideration stands partly allowed as indicated hereinabove

ITA 417/BANG/2016[2012-13]Status: DisposedITAT Bangalore05 Jul 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri G.S. Prashanth, C.A &For Respondent: Shri Pradeep Kumar, CIT(DR)
Section 143(3)Section 263

…lapuram Mining Co. Pvt. Ltd., reported in (2013) 8 SCC 213, (2013) 8 SCC 216 and (2013) 8 SCC 217 respectively. 7.8.4. Finally, Hon'ble Apex Court, in order dated 18/04/2013 passed in case of SamajParivartana Samudaya vs State of Karnataka, reported in (2013) 8 SCC 154, disposed of the Writ Petition. Various issues were raised before Hon'ble Apex Court challenging credibility of CEC. Hon'ble Apex Court, observed as under: Page 9 of 18 ITA No.172 to 175/Bang/2019 "26. In the circumstances enumerated above, questions concerning the credibility of CEC are absolutely unfounded, particularly in the absence of any ma…

M/S. VEERABHADRAPPA SANGAPPA & COMPANY,SANDUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1, BELLARY

In the result appeal filed by assessee stands partly allowed

ITA 1054/BANG/2019[2013-14]Status: DisposedITAT Bangalore08 Dec 2020AY 2013-14

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2013–14

For Appellant: Shri Chythanya K.K, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT
Section 145Section 28Section 5

…on the financial impact that shall be paid by the concerned leaseholder is from the sale proceeds realised by MC. 4. Finally, Hon’ble Apex Court, in order dated 18/04/2013 passed in case of Samaj Parivartana Samudaya vs State of Karnataka, reported in (2013) 8 SCC 154, disposed of the Writ Petition. Hon’ble Apex Court in case of Samaj Parivartana Samudaya vs State of Karnataka, (supra) upheld recommendations of CEC with regard to;- 1. Categorization- CEC categorised the mines into, ‘A’, ‘B’, & ‘C’ Category A comprised of: (a) working leases wherein no illegality/marginal illegality were found and; (b) non-workin…

M/S. RAMGAD MINERALS & MINING LIMITED,HOSPET vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1, BELLARY

In the result appeal filed by assessee for A

ITA 1271/BANG/2019[2014-15]Status: DisposedITAT Bangalore04 Nov 2020AY 2014-15

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Appellant: Shree Vijay Mehta, C. AFor Respondent: Shree Muzaffar Hussain, CIT DR
Section 115Section 115JSection 37(1)Section 80I

…apuram Mining Co. Pvt. Ltd., reported in (2013) 8 SCC 213, (2013) 8 SCC 216 and (2013) 8 SCC 217 respectively. 7.8.4. Finally, Hon’ble Apex Court, in order dated 18/04/2013 passed in case of Samaj Parivartana Samudaya vs State of Karnataka, reported in (2013) 8 SCC 154, disposed of the Writ Petition. Various issues were raised before Hon’ble Apex Court challenging credibility of CEC. Hon’ble Apex Court, observed as under: “26. In the circumstances enumerated above, questions concerning the credibility of CEC are absolutely unfounded, particularly in the absence of any materials to substantiate the apprehensions,…

M/S. RAMGAD MINERALS AND MINING LIMITED,HOSPET vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1, BELLARY

In the result appeal filed by assessee for A

ITA 1270/BANG/2019[2013-14]Status: DisposedITAT Bangalore04 Nov 2020AY 2013-14

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Appellant: Shree Vijay Mehta, C. AFor Respondent: Shree Muzaffar Hussain, CIT DR
Section 115Section 115JSection 37(1)Section 80I

…apuram Mining Co. Pvt. Ltd., reported in (2013) 8 SCC 213, (2013) 8 SCC 216 and (2013) 8 SCC 217 respectively. 7.8.4. Finally, Hon’ble Apex Court, in order dated 18/04/2013 passed in case of Samaj Parivartana Samudaya vs State of Karnataka, reported in (2013) 8 SCC 154, disposed of the Writ Petition. Various issues were raised before Hon’ble Apex Court challenging credibility of CEC. Hon’ble Apex Court, observed as under: “26. In the circumstances enumerated above, questions concerning the credibility of CEC are absolutely unfounded, particularly in the absence of any materials to substantiate the apprehensions,…

PR. COMMISSIONER OF I. TAX-DELHI-2 vs. M/S BHARAT SANCHAR NIGAM LTD.

ITA/486/2016HC Delhi01 Aug 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 34

…ide their disputes according to law and so is bound to follow and apply the law, and if he does not, he can be set right by the court provided his error appears on the face of the award. 14. In Bharat Coking Coal Ltd. v. Annapurna Construction, (2003) 8 SCC 154, while inter alia, observing that the arbitrator cannot act arbitrarily, irrationally, capriciously or independent of the contract, it was observed, thus: (SCC pp. 161-62, para 22) “22. There lies a clear distinction between an error within the jurisdiction and error in excess of jurisdiction. Thus, the role of the arbitrator is to arb…

M/S.S B MINERALS vs. STATE OF KARNATAKA

WP/17000/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…urt. In this regard, reliance was -: 220 :- placed on the judgment of the Hon’ble Supreme Court in the case of Samaj Parivartana Samudaya vs. State of Karnataka [(2013) 8 SCC 154] and orders dated 23/09/2011 and 13/04/2012 referred to therein. In that judgment the mining leases have been classified in different categories on the basis of the level of illegalities found. As FDT is leviable in respect of auction of iron ore which has been approved by the Hon’ble Supreme Court, for this reason also, the petitions are…

M/S KUMARASWAMY MINERAL EXPORTS LTD vs. STATE OF KARNATAKA

WP/15432/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…urt. In this regard, reliance was -: 220 :- placed on the judgment of the Hon’ble Supreme Court in the case of Samaj Parivartana Samudaya vs. State of Karnataka [(2013) 8 SCC 154] and orders dated 23/09/2011 and 13/04/2012 referred to therein. In that judgment the mining leases have been classified in different categories on the basis of the level of illegalities found. As FDT is leviable in respect of auction of iron ore which has been approved by the Hon’ble Supreme Court, for this reason also, the petitions are…

M/S GAVISIDDESWARA ENTERPRISES vs. THE STATE OF KARNATAKA

WP/17583/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…urt. In this regard, reliance was -: 220 :- placed on the judgment of the Hon’ble Supreme Court in the case of Samaj Parivartana Samudaya vs. State of Karnataka [(2013) 8 SCC 154] and orders dated 23/09/2011 and 13/04/2012 referred to therein. In that judgment the mining leases have been classified in different categories on the basis of the level of illegalities found. As FDT is leviable in respect of auction of iron ore which has been approved by the Hon’ble Supreme Court, for this reason also, the petitions are…

SMT.R.MALLAMMA vs. STATE OF KARNATAKA

WP/31145/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…urt. In this regard, reliance was -: 220 :- placed on the judgment of the Hon’ble Supreme Court in the case of Samaj Parivartana Samudaya vs. State of Karnataka [(2013) 8 SCC 154] and orders dated 23/09/2011 and 13/04/2012 referred to therein. In that judgment the mining leases have been classified in different categories on the basis of the level of illegalities found. As FDT is leviable in respect of auction of iron ore which has been approved by the Hon’ble Supreme Court, for this reason also, the petitions are…

Showing 1–20 of 76 · Page 1 of 4