THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

TDS was enquired by DCIT Circle-I, Ananthpur and ITO, Ward-I, Proddatur, Andhra Pradesh. The Assessing Officer without taking this evidence on record, furnishing copies of statements to assessee or permitting cross-examination,, relied on it and disallowed Rs.131,00,28,895/- and Rs.37,69,65,007/- in all Rs.168,69,93,902/-. Further, the assessing officer has proceeded

THE COMMISSIONER OF INCOME TAX vs. M/S JINDAL ALUMINIUM

The appeal is allowed

Bench: B.MANOHAR,K.SREEDHAR RAO

TDS for the assessment year 1989-90. The returns were filed. The assessment order is made. It was found that the assessee is entitled to refund of Rs.25,00,000/- and odd. The refund is also given to the assessee. The Assessing Officer finds that the order of refund made is illegal and that assessee was in fact liable

CENTRAL FOOD TECHNOLOGICAL RESEARCH INSTITUTE vs. THE INCOME-TAX OFFICER (TDS)

In the result, appeal is disposed of

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

TDS) 'SHILPASHREE' NO.55/1, OPP. STERLING TALKIES VISHWESHWARANAGAR MYSORE-570008. ... RESPONDENT (BY SRI. K.V. ARAVIND, ADV.,) - - - THIS I.T.A. IS FILED UNDER SEC. 260-A OF INCOME TAX ACT 1961, ARISING OUT OF ORDER DATED 04.07.2014 PASSED IN ITA NOs.1607 TO 1611/BANG/2013 FOR THE ASSESSMENT YEAR 2007-08 TO 2011-12, PRAYING TO: (i) FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATED THEREIN

THE COMMISSIONER OF INCOME TAX vs. M/S ACER INDIA PVT LTD

In the result, we do not find any merit in this appeal,

Bench: ALOK ARADHE,SURAJ GOVINDARAJ

TDS), CIRCLE-1(1), BENGALURU & ETC. THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT This appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’, for short) has been filed by the revenue. The subject matter of the appeal pertains to the Assessment Year

L & T CONSTRUCTIONS EQUIPMENT vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

SRI KRISHANAMA RAJU vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

DR M RAVINDRA VARMA vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

M/S. PARIWAR HOUSING CORPORATION vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

M/S. SUMADHURA INFRACON PVT. LTD., vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

M/S SOBHA LIMITED vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

SRI M MUNISWAMY vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

M/S DSR INFRASTRUCTURE PVT LTD vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

M/S BHARTIYA CITY DEVELOPERS vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

K S JUNJAPPA vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

M THIYAGARAJAN vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

ST JOSEPH COLLEGE HOSTEL vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

SRI. SHIVALINGAIAH vs. THE STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT

SIPANI PROPERTIES PVT LTD vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

TDS ON GROUND REND AND RS.54,35,859/- TOWARDS THE LICENSE FEE ETC. IN WRIT PETITION No.34265/2018 BETWEEN 1. SRI C.THIMMA REDDY S/O LATE CHIKKA ABBAIAH, AGED 62 YEARS, R/AT KUDLU VILLAGE, SARJAPURA HOBLI, ANEKAL TALUK, BENGALURU RURAL DISTRICT. 2. SRI C. MUNI REDDY S/O LATE CHIKKA ABBAIAH, AGED 61 YEARS, R/AT NO.337, 2ND CROSS, 22ND MAIN ROAD, BTM LAYOUT