M/S KARNATAKA STATE INDUSTRIAL AND INFRASTRUCTURE DEVELOPMENT CORPORATION LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeal is allowed and the impugned

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

purchase of such fuel and this would be independent on whether it would be used for manufacture of goods or otherwise. 10. These facts and rival submissions present the context in which the questions are admitted for consideration. The further context is that for intervention under Section 64 of the KVAT Act the twin test viz., [a] an error apparent

THE COMMISSIONER OF INCOME TAX vs. M/S KRUPANIDHI EDUCATIONAL TRUST

In the result, the appeal stands dismissed

Bench: S.SUJATHA,RAVI V HOSMANI

purchased a BMW car - 6 - (iv) the Assessee was availing loans in cash from Sindhi financiers and was repaying in cash; (v) the assessee was not maintaining accounts on a regular basis; the assessee was migrating from a particular software to another software; (vi) the assessee violated 13 (1) (c) of the Act; and (vii) the original trust deed dated

CONVERGYTICS SOLUTIONS PVT LTD vs. STATE OF KARNATAKA

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

10. Section 102 of the Cr.P.C. reads as follows: “102. Power of police officer to seize certain property.—(1) Any police officer may seize any property which may be alleged or suspected to have been stolen, or which may be found under circumstances which create suspicion of the commission of any offence. (2) Such police officer, if subordinate

S N SIMHA vs. THE STATE OF KARNATAKA

In the result there is no merit in this writ petition and the

Bench: The Hon’Ble Mr. Justice Anand Byrareddy Writ Petition No. 24840 Of 2012 (La-Kiadb) Between: 1. S.N.Simha, Aged About 73 Years, Son Of Late G.R.Swamy, 2. S.N.Yamuna Devi, Wife Of Sri. S.N.Simha, Aged About 66 Years, Both Are Proprietors M/S. Viswabandhu Press & Sree Bharathi Cottage Industries Company, No.16, 1St Cross, Cottonpet, Bangalore – 560 053. …Petitioners (By Shri. S.P.Shankar, Senior Advocate For Shri. K.L.Sreenivas, Advocate For M/S. K.N.L. Associates) And: 1. The State Of Karnataka, Represented By Its Secretary, Commerce & Industries

purchase by respondents 5 and 6 are based on bogus sale deeds, which are non-est in law and would submit that these factual aspects did not require any elaborate evidence as the registered documents that are on record would speak for itself and the sequence of events with reference to the same, does not require any elaborate analysis

THE DEPUTY COMMISSIONER OF INCOME vs. M/S. K.R.S. ENTERPRISES PVT

Bench: The Hon’Ble Mr. Justice B. M. Shyam Prasad

10. Sub-section (2) of Section 15 carves out an exception in case of a female dying intestate without leaving son, daughter or children of a predeceased son or daughter. In such a case, the rule prescribed is to find out the source from which she has inherited the property. If it is inherited from her father or mother

M/S.M K AGROTECH PRIVATE LTD vs. THE ADDL COMMISSIONER OF INCOME TAX

The appeal is allowed

Bench: The Hon'Ble Mr. Justice Ravi Malimath

bogus. However, it upheld the payments made to Challakere parties, wherein the total purchases for all three parties amounted to Rs.1,36,57,416/-. Questioning the same, an appeal was filed before the Tribunal, which was dismissed. Hence, this appeal. 2. By the order dated 12-4-2010, the appeal was admitted to consider the following substantial question

SRI C M MAHADEVA S/O SRI MANCHE GOWDA vs. THE COMMISSIONER OF INCOME TAX

The appeal stands allowed

Bench: B.MANOHAR,VINEET SARAN

10 paragraph the Assessing Officer has given details of the income of the assessee for the relevant assessment year, in which he had made a purchase of a residential house for Rs.10 lacs. 11. In response to the summons issued, the assessee had informed that the source of investment was from the HUF funds. The Assessing Officer does not state

THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA CO-OPERATIVE MILK PRODUCERS

Appeal is dismissed with costs

Bench: The Hon’Ble Mr. Justice N.K.Sudhindrarao R.S.A.No.70/2007

Section 100 CPC is directed against the common judgment and decree dated 7-10-2006 passed in R.A.Nos.33 and 35 of 2002 by the District and Sessions Judge and Presiding Officer, Fast Track Court –II, Bangalore Rural District, Bangalore, wherein appeal filed by the plaintiff -K.T. Plantations Private Limited in RA 3 No.33/2002 came to be allowed

G RAMACHAR vs. THE STATE OF KARNATAKA

Bench: ABHAY SHREENIWAS OKA (CJ),B.V.NAGARATHNA

10. In order to answer the issue raised by the petitioners, at the outset, it is necessary to delineate on the Act under consideration. The Act is a pre- constitutional legislation, enacted to consolidate the enactments relating to the registration of documents. -: 21 :- The object of the Act is registration of deeds and documents, in order to give public notice

COMMISSIONER OF INCOME TAX vs. S.MADHAVA (HUF)

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

Section 153(A) of the Act, it was contended that the said search did not reveal the existence of any undisclosed income or assets representing any undisclosed income. The said search is illegal and without jurisdiction. Therefore, he wanted the entire proceedings be dropped. 7. Anyhow, he filed the very same return under protest

COMMISSIONER OF INCOME TAX vs. S.MADHAVA, M/S BELLARY STEEL ROLING MILLS,

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

Section 153(A) of the Act, it was contended that the said search did not reveal the existence of any undisclosed income or assets representing any undisclosed income. The said search is illegal and without jurisdiction. Therefore, he wanted the entire proceedings be dropped. 7. Anyhow, he filed the very same return under protest

COMMISSIONER OF INCOME TAX vs. S.MADHAVA (HUF)

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

Section 153(A) of the Act, it was contended that the said search did not reveal the existence of any undisclosed income or assets representing any undisclosed income. The said search is illegal and without jurisdiction. Therefore, he wanted the entire proceedings be dropped. 7. Anyhow, he filed the very same return under protest

COMMISSIONER OF INCOME TAX vs. S.MADHAVA, M/S BELLARY STEEL ROLING MILLS,

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

Section 153(A) of the Act, it was contended that the said search did not reveal the existence of any undisclosed income or assets representing any undisclosed income. The said search is illegal and without jurisdiction. Therefore, he wanted the entire proceedings be dropped. 7. Anyhow, he filed the very same return under protest

COMMISSIONER OF INCOME TAX vs. S.PARVATHI MADHAVA

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

Section 153(A) of the Act, it was contended that the said search did not reveal the existence of any undisclosed income or assets representing any undisclosed income. The said search is illegal and without jurisdiction. Therefore, he wanted the entire proceedings be dropped. 7. Anyhow, he filed the very same return under protest

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

purchased and leased by Financial institutions and leasing companies, like the assessee in the present case. Based on the information received and the materials collected at the said survey, the AO initiated proceedings under Section 147 by issuing notice under Section 148 on 11th January 2001 to the assessee, 7 recording reasons inter-alia that income chargeable

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

DR(SMT) SUJATHA RAMESH vs. CENTRAL BOARD OF DIRECT TAXES

Bench: The Hon'Ble Dr.Justice Vineet Kothari

purchase of infrastructure bonds could not be made by her by issuing a cheque when another large value transaction for property advance was effected by her while remaining outside the country. 3. In view of the above and the fact that with the under the modern technology- enabled banking system, physical presence in India is not necessary, there does

THE COMMISSIONER OF INCOME TAX vs. M/S MAA COMMUNICATION BOZELL LTD

The appeal is allowed

Bench: B.MANOHAR,DILIP B.BHOSALE

bogus transactions and there is no transaction of 103 M.S.Rolls from Mumbai to Bellary. On the basis of the said survey report, a show cause notice was issued to the assessee calling upon them to furnish certain information as to why remedial action be not taken to disallow the depreciation on assets leased to BSAL. However, no reply has been