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

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

CONVERGYTICS SOLUTIONS PVT LTD vs. STATE OF KARNATAKA

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

bogus documents which prompted him to hold that the power under Section 102 CrPC can be exercised. 9. In Bharath Overseas Bank v. Minu Publication [1988 MLW (Cri) 106] a learned Single Judge of the Madras High Court considered the same question and came to the conclusion that the expression “property” would include the money in the bank account

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

26 no.4 for utilising the same for the project, they had entered into agreements with respondent no.4, as per agreements of sale dated 14.10.2004, produced as Annexures-R.10 and R.11 and had consented to the land being acquired for the purpose of the project and to receive the compensation amount. It is pointed out that the project proposal

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

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

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 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

26,50,375/- as applicable u/s 115JA of the Act. The return of income was processed and accordingly an intimation to the assessee, under Section 143(1) of the Act was given. On 8.9.1998 it was taken up for scrutiny under Section 143(3) of the Act. The assessee under Section 139(5) of the Act filed revised returns

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, M/S BELLARY STEEL ROLING MILLS,

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

26-06-2009 PASSED IN ITA NO.747/BNG/2008 ON THE FILE OF THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH 'B', ALLOWING THE APPEAL FILED BY THE ASSESSEES. These appeals coming on for final disposal this day, N.Kumar J., delivered the following: - 4 - J U D G M E N T As identical issues are involved in all these appeals, they

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

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

26-06-2009 PASSED IN ITA NO.747/BNG/2008 ON THE FILE OF THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH 'B', ALLOWING THE APPEAL FILED BY THE ASSESSEES. These appeals coming on for final disposal this day, N.Kumar J., delivered the following: - 4 - J U D G M E N T As identical issues are involved in all these appeals, they

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

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

26-06-2009 PASSED IN ITA NO.747/BNG/2008 ON THE FILE OF THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH 'B', ALLOWING THE APPEAL FILED BY THE ASSESSEES. These appeals coming on for final disposal this day, N.Kumar J., delivered the following: - 4 - J U D G M E N T As identical issues are involved in all these appeals, they

COMMISSIONER OF INCOME TAX vs. S.PARVATHI MADHAVA

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

26-06-2009 PASSED IN ITA NO.747/BNG/2008 ON THE FILE OF THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH 'B', ALLOWING THE APPEAL FILED BY THE ASSESSEES. These appeals coming on for final disposal this day, N.Kumar J., delivered the following: - 4 - J U D G M E N T As identical issues are involved in all these appeals, they

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

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

26-06-2009 PASSED IN ITA NO.747/BNG/2008 ON THE FILE OF THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH 'B', ALLOWING THE APPEAL FILED BY THE ASSESSEES. These appeals coming on for final disposal this day, N.Kumar J., delivered the following: - 4 - J U D G M E N T As identical issues are involved in all these appeals, they

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 SREE LAKSHMI SILKS vs. THE ASST. COMMISSIONER OF INCOME TAX

In the result, the order passed by the tribunal dated 26

Bench: It In Relation To Cash Credit Entries In The Books Of The Appellant On The Facts & Circumstances Of The Case?

26-2-2010, IN THE INTEREST OF JUSTICE AND EQUITY. 2 THIS I.T.A. COMING ON FOR HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT This appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’, for short) has been filed by the assessee, which was admitted by a Bench of this Court

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

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S KITTUR RANI CHENNAMMA URBAN CREDIT

Bench: H.BILLAPPA,P.S.DINESH KUMAR

bogus document and no sale consideration is paid by the plaintiff. On the basis of the pleadings, the trial court framed following issues. 6 i) Whether the plaintiff proves that on 12.4.2005 defendant No.1 has executed an agreement of sale agreeing to sell the suit property for a total consideration of Rs.29 lakhs? ii) Whether the plaintiff proves that part