THE COMMISSIONER OF INCOME TAX vs. M/S BPL SANYO FINANCE LTD

In the result, the appeal filed by the revenue is

Bench: The Tribunal Was Arising From The Order Dated 4Th June 2004 Passed By The Commissioner Of Income Tax (Appeals) Bangalore (For Short “The

purchasing and leasing of rolls to Bellary Steel was sham and bogus and intended purely to claim depreciation on the assets which never existed. 22. Learned counsel for the assessee in the course of arguments took us through the order passed by the Tribunal and submitted that the assessee was not aware about the fraudulent intention of Bellary Steel

SRI M SHANTHA KUMAR vs. THE COMMISSIONER OF INCOME TAX-II

Bench: The Hon'Ble Mr. Justice H.G.Ramesh Writ Petition Nos.2176 & 11524/2012 (T-It) Between: Sri M Shantha Kumar Aged About 63 Years S/O Muniyappa Proprietor M/S Satya Hospital No.1, 1933/1, 1934 Kammanahalli Main Road Bangalore 560 084 ...Petitioner (By Sri. Maheshkiran Shetty, Advocate) And: 1 The Commissioner Of Income Tax-Ii Queens Road, Bangalore 2 The Deputy Commissioner Of Income Tax, Circle 5(1) Mission Road, Bangalore. ...Respondents (By Sri. Jeevan J Neeralgi, Advocate For R1& R2) These Writ Petitions Are Filed Under Articles 226 & 227 Of The Constitution Of India Praying To Quash The Order Passed By The 1St Respondent Dated 05.04.2010 Vide Annexure G & Etc. These Writ Petitions Coming On For Preliminary Hearing, This Day, The Court Made The Following:

purchased by the assessee in the name of Smt. Tayamma and Smt. Sandhya Shanthakumar through registered sale deeds for a sum of Rs.64,58,352/-. This property is sold to M/s Rakesh Builders and Developers through a deed dt.18.4.2005 for a sum of rs.2,36,30,200/-. The property sold is 'Vacant industrial land.....'. In respect of the sale

THE COMMR OF INCOME TAX vs. M/S DYNAMIC ENTERPRISE

The appeal stands dismissed

Bench: This Bench.

purchased when the firm was having two partners, namely, Shri Anurag Jan and Shri L.P.Jain. The firm had done no 6 business all through its existence. The receipt of rents and commission for assessment year 1994-95 were found as bogus. The immovable property was not utilized to earn paltry sums during the existence of the firm. The new partners

M/S ANS CONSTRUCTIONS LTD vs. DEPUTY COMMISSIONER OF COMMERCIAL

Bench: The Hon’Ble Mrs.Justice S.Sujatha

bogus. Indeed, it was not in dispute the input tax credit was claimed in the returns filed by the registered dealer. 19. Pursuant to the said decision of Kirloskar Electricity Company, circular No.15/2017-18 dated 08.02.2018 has been issued by the Commissioner of Commercial Taxes whereby it is instructed as under: “1. Claim of Input Tax Credit [ITC] shall

P. D. PONNAPPA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

bogus co- operative housing societies or setting up fictitious claims and indulging in 390 large scale and unprecedented and fradulent sales of land through unscrupulous real estate dealers or otherwise in favour of certain sections of people, resulting in large scale accumulation of the unaccounted wealth. As public order is adversely affected by such lawful activities of land grabbers

SRI SANTOSH A SHETTY vs. THE STATE OF KARANTAKA

Bench: ARAVIND KUMAR,B.A.PATIL

bogus co- operative housing societies or setting up fictitious claims and indulging in 390 large scale and unprecedented and fradulent sales of land through unscrupulous real estate dealers or otherwise in favour of certain sections of people, resulting in large scale accumulation of the unaccounted wealth. As public order is adversely affected by such lawful activities of land grabbers

RAJAPPA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

bogus co- operative housing societies or setting up fictitious claims and indulging in 390 large scale and unprecedented and fradulent sales of land through unscrupulous real estate dealers or otherwise in favour of certain sections of people, resulting in large scale accumulation of the unaccounted wealth. As public order is adversely affected by such lawful activities of land grabbers

RAMA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

bogus co- operative housing societies or setting up fictitious claims and indulging in 390 large scale and unprecedented and fradulent sales of land through unscrupulous real estate dealers or otherwise in favour of certain sections of people, resulting in large scale accumulation of the unaccounted wealth. As public order is adversely affected by such lawful activities of land grabbers

SRI S BAGHIRATHA vs. THE PRINCIPAL SECRETARY

Bench: ARAVIND KUMAR,B.A.PATIL

bogus co- operative housing societies or setting up fictitious claims and indulging in 390 large scale and unprecedented and fradulent sales of land through unscrupulous real estate dealers or otherwise in favour of certain sections of people, resulting in large scale accumulation of the unaccounted wealth. As public order is adversely affected by such lawful activities of land grabbers

SMT. V.KRISHNAMMA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

bogus co- operative housing societies or setting up fictitious claims and indulging in 390 large scale and unprecedented and fradulent sales of land through unscrupulous real estate dealers or otherwise in favour of certain sections of people, resulting in large scale accumulation of the unaccounted wealth. As public order is adversely affected by such lawful activities of land grabbers

S B JAGADEESH vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

bogus co- operative housing societies or setting up fictitious claims and indulging in 390 large scale and unprecedented and fradulent sales of land through unscrupulous real estate dealers or otherwise in favour of certain sections of people, resulting in large scale accumulation of the unaccounted wealth. As public order is adversely affected by such lawful activities of land grabbers

BORALINGAIAH vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

bogus co- operative housing societies or setting up fictitious claims and indulging in 390 large scale and unprecedented and fradulent sales of land through unscrupulous real estate dealers or otherwise in favour of certain sections of people, resulting in large scale accumulation of the unaccounted wealth. As public order is adversely affected by such lawful activities of land grabbers

B YUVARAJ vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

bogus co- operative housing societies or setting up fictitious claims and indulging in 390 large scale and unprecedented and fradulent sales of land through unscrupulous real estate dealers or otherwise in favour of certain sections of people, resulting in large scale accumulation of the unaccounted wealth. As public order is adversely affected by such lawful activities of land grabbers

MR C V MANJUNATHA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

bogus co- operative housing societies or setting up fictitious claims and indulging in 390 large scale and unprecedented and fradulent sales of land through unscrupulous real estate dealers or otherwise in favour of certain sections of people, resulting in large scale accumulation of the unaccounted wealth. As public order is adversely affected by such lawful activities of land grabbers

SRI B S PATIL vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

bogus co- operative housing societies or setting up fictitious claims and indulging in 390 large scale and unprecedented and fradulent sales of land through unscrupulous real estate dealers or otherwise in favour of certain sections of people, resulting in large scale accumulation of the unaccounted wealth. As public order is adversely affected by such lawful activities of land grabbers

R NAGARATHNA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

bogus co- operative housing societies or setting up fictitious claims and indulging in 390 large scale and unprecedented and fradulent sales of land through unscrupulous real estate dealers or otherwise in favour of certain sections of people, resulting in large scale accumulation of the unaccounted wealth. As public order is adversely affected by such lawful activities of land grabbers

MR JAI KISHAN VIRWANI vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

bogus co- operative housing societies or setting up fictitious claims and indulging in 390 large scale and unprecedented and fradulent sales of land through unscrupulous real estate dealers or otherwise in favour of certain sections of people, resulting in large scale accumulation of the unaccounted wealth. As public order is adversely affected by such lawful activities of land grabbers

SRI SANJAY JAYARAM vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

bogus co- operative housing societies or setting up fictitious claims and indulging in 390 large scale and unprecedented and fradulent sales of land through unscrupulous real estate dealers or otherwise in favour of certain sections of people, resulting in large scale accumulation of the unaccounted wealth. As public order is adversely affected by such lawful activities of land grabbers