TORIES LIMITED vs UNION OF INDIA AND OTHERS (15) (2007)2 SCC 365 STATE OF KERALA AND OTHERS v. UNNI AND ANOTHER (16)

Assistant Commissioner of Income Tax vs. Shelf Drilling Ron Tappmeyer Limited

The appeals are allowed

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

…and “an order of fresh assessment” respectively. The word “assessment” is the process of determining the total income of the assessee and the sum payable by the assessee as income tax/surcharge/super tax etc. vide CIT vs. JK Commercial Corpn. Ltd., (1976) 4 SCC 517. In Auto & Metal Engineers vs. Union of India (1997) 7 SCC 734, the Supreme Court held that the expression “assessment proceeding” occurring in Section 153 Explanation (1) means the entire process of assessment starting from the stage of filing of return under Section 139 or issuance of notice under section 142(1) till the making of an order…

Sri Sridhar vs. The State of Karnataka

Bench: JAYANT PATEL,N.K.SUDHINDRARAO

…repugnancy to the laws of the land i.e, any enactment (vi) arbitrariness or unreasonableness. 27 For the above proposition, judgment of Apex Court in the case of STATE OF T.N. AND ANOTHER vs P.KRISHNAMURTHY AND OTHERS reported in (2006)4 SCC 517 can be looked up. 23. At the cost of repetition, it requires to be noticed that licence is granted to the dealers who deal in sale of liquor which includes Wine, Beer, Fenny under the provisions of Karnataka Excise Act, 1967 and Rules made thereunder. The licence fee prescribed also varies. It is area and population based. 24. Th…

Satish N vs. State of Karnataka

Bench: The Hon’Ble Mr. Justice Raghvendra S. Chauhan

…challenging the constitutionality of subordinate legislation are well defined. In order to buttress this plea, the learned Senior Counsel has relied on the cases of State of T. N. and Another v. P. Krishnamurthy and Others [ (2006) 4 SCC 517 ], and Supreme Court Employees' Welfare Assn. v Union of India [ (1989) 4 SCC 187 ]. 29. However, on the other hand, Mr. A. S. Ponnanna, the learned Additional Advocate General, and Mr. S.S. Naganand, the learned Senior Counsel for the Association of Radio Taxis, submit that the scope of judicial review of delegated legislatio…

Sri M Madhava Gowda vs. Under Secretary to Government

Bench: The Hon’Ble Mr.Justice Aravind Kumar

…ar.L.J 700 THE KARNATAKA BANK LIMITED, MANGALORE AND OTHERS vs UNION OF INDIA (14) (2011)10 SCC 292 RANBAXY LABORATORIES LIMITED vs UNION OF INDIA AND OTHERS (15) (2007)2 SCC 365 STATE OF KERALA AND OTHERS vs UNNI AND ANOTHER (16) (2006)4 SCC 517 STATE OF T.N. AND ANOTHER vs P.KRISHNAMURTHY AND OTHERS 4. Per contra, learned Advocate General appearing along with Sri T.K.Vedamurthy, leartned HCGP has sought to sustain the impugned legislation by reiterating the contentions raised in the statement of objections and additional statement of objections. 16 It…

M. Narayanappa vs. The State of Karnataka

Bench: The Hon’Ble Mr.Justice Aravind Kumar

…ar.L.J 700 THE KARNATAKA BANK LIMITED, MANGALORE AND OTHERS vs UNION OF INDIA (14) (2011)10 SCC 292 RANBAXY LABORATORIES LIMITED vs UNION OF INDIA AND OTHERS (15) (2007)2 SCC 365 STATE OF KERALA AND OTHERS vs UNNI AND ANOTHER (16) (2006)4 SCC 517 STATE OF T.N. AND ANOTHER vs P.KRISHNAMURTHY AND OTHERS 4. Per contra, learned Advocate General appearing along with Sri T.K.Vedamurthy, leartned HCGP has sought to sustain the impugned legislation by reiterating the contentions raised in the statement of objections and additional statement of objections. 16 It…

Federation of Wines Merchants Association vs. The State of Karnataka

Bench: The Hon’Ble Mr.Justice Aravind Kumar

…ar.L.J 700 THE KARNATAKA BANK LIMITED, MANGALORE AND OTHERS vs UNION OF INDIA (14) (2011)10 SCC 292 RANBAXY LABORATORIES LIMITED vs UNION OF INDIA AND OTHERS (15) (2007)2 SCC 365 STATE OF KERALA AND OTHERS vs UNNI AND ANOTHER (16) (2006)4 SCC 517 STATE OF T.N. AND ANOTHER vs P.KRISHNAMURTHY AND OTHERS 4. Per contra, learned Advocate General appearing along with Sri T.K.Vedamurthy, leartned HCGP has sought to sustain the impugned legislation by reiterating the contentions raised in the statement of objections and additional statement of objections. 16 It…