State of AP v. Obulapuram Mining Co. Pvt. Ltd.

8 SCC 216Reported decision2013#16129 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2021.

Judgments citing State of AP v. Obulapuram Mining Co. Pvt. Ltd.

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)

…de the sanctioned lease area, without any delay." 7.8.3. In aforesaid paras, Hon'ble Apex Court refers to orders dated 13/04/2012, 20/04/2012 and 04/05/2012 passed in case of State of AP vs Obulapuram Mining Co. Pvt. Ltd., reported in (2013) 8 SCC 213, (2013) 8 SCC 216 and (2013) 8 SCC 217 respectively. 9. The learned Counsel for the assessee filed before us the following documents with a prayer to accept them as additional evidence: Filed Before Particulars Page No. AO CIT(A) Copy of R&R Report dated 09.09.2012 4-122 No No Copy of CEC Report regarding R&R Plans dated 13.03.2012 123-166 No No Copy of letter of Mo…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.172 to 175/Bang/2019 Assessment Year : 2012-13 to 2015-16 M/s Balasubba Settey & The Principal Commissioner Son, of Income-Tax, Hampi Road, Hospet Gulbarga. Hampi-583 201. Vs. ACIT, Circle-1, PAN – AACFP 2536 L Bellary. APPELLANT RESPONDENT Assessee by : Shri G.S. Prashanth, C.A & Shri. Balram R Rao, Advocate. Revenue by : Shri Pradeep Kumar, CIT(DR) Date of Hearing : 15-04-2021 Date of Pronouncement : 05-07-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER The pr…

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

…thin and outside the sanctioned lease area, without any delay.” In aforesaid para, Hon’ble Court refers to orders dated 13/04/2012, 20/04/2012 and 04/05/2012 passed in case of State of AP vs Obulapuram Mining Co. Pvt.Ltd., reported in (2013) 8 SCC 213, (2013) 8 SCC 216 and (2013) 8 SCC 217 respectively. 3.5. Hon’ble Supreme Court in case of Samaj Parivartana Samudaya vs State of Karnataka, (supra) in para 51 at page 194, observed that, IA Nos.74 & 4 of 2012 filed by Federation of Indian Mineral Industries, a body, that claimed membership of vast number of Page 17 of 138 A.Y:2013-14 lessees involved in proceedin…

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

…de the sanctioned lease area, without any delay.” 7.8.3. In aforesaid paras, Hon’ble Apex Court refers to orders dated 13/04/2012, 20/04/2012 and 04/05/2012 passed in case of State of AP vs Obulapuram 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:…

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

Bmm Ispat Ltd vs. State of Karnataka

WP/27511/2016HC Karnataka17 Oct 2016

Bench: The Hon’Ble Mr. Justice A S Bopanna

Section 63Section 86(1)(f)

…e facts herein will disclose that it is not so in the instant case. 13. The learned senior counsel for the second respondent has referred to the decision in the case of Michigan Rubber (India) Limited -vs- State of Karnataka and others [(2012) 8 SCC 216] wherein the limited power of judicial review is reiterated by the Hon'ble Supreme Court and it is held that the Court before interfering with the tender process or contractual matters should pose the question to itself; whether the process or decision is malafide, arbitrary, irrational and whether the decision is such that no responsible au…