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

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

CONVERGYTICS SOLUTIONS PVT LTD vs. STATE OF KARNATAKA

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

3) mandates that every Police Officer acting under sub-section (1) which empowers seizure shall forthwith report seizure to the Magistrate having jurisdiction and where the property seized is such that it cannot be conveniently transported to the Court the custody may be regulated as provided therein. The proviso empowers that if the seizure is subject to speedy and natural

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

COMMISISONER OF INCOME TAX vs. OHIO UNIVERSITY CHRIST COLLEGE

Bench: S.SUJATHA,VINEET KOTHARI

bogus. It is also not brought to our notice that the Income-tax Officer doubted the said entries and called upon the assessee to produce the accounts of the college and that the assessee failed to produce the same.” 10. In Commissioner of Income Tax v. Trustees of H.E.H. the Nizam’s Charitable Trust (supra), the Division Bench of Andhra

SMT BASAVVA W/O RUDRAYYA NEELANNAVAR vs. SMT TANGEVVA W/O KALLAPPA KENCHANNAVAR

Bench: The Hon’Ble Mr.Justice Aravind Kumar Writ Petition No.31641/2008 (Lr) Between: 1. Smt Basavva W/O Rudrappa Neelannavar @ Byahatti, Age: 55 Years, R/O Unakal, Tq. & Dist: Hubli. 2. Iravva D/O Rudrappa Neelannavar, Age: 33 Years, R/O Amminabhavi, Tq. & Dist: Dharwad. ... Petitioners (By Sri.A.P.Murari For Sri. Anandkumar A Magadum, Adv.) And: 1. Smt Tangevva W/O Kallappa Kenchannavar Deceased By Lrs R.2 & R.5 (Amended As Per Court Order Dated: 12.11.2010) 2. Neelavva W/O Gadigeppa Mensikayi Age Major, R/O Unakal, Tq. Hubli, Dist: Dharwad. R

13 : the tenant finding recorded as such by 11th respondent would not be binding on the applicant and as such he contends Appellate Tribunal has rightly discarded said report and this fact has been rightly taken note of by the Appellate Tribunal and it does not call for interference. He would submit a stray entry in RTC extract would

G RAMACHAR vs. THE STATE OF KARNATAKA

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

3) Section-131(C) of Karnataka Land Revenue Act, 1964; read with Rule-46(H) of Karnataka Land Revenue Rules, (to issue survey sketch or land survey map as per prescribed Form-11-E); 4) Sec. 81-A of Karnataka Land Reforms Act, 1961 (to declare in the prescribed format by the purchaser as they are agriculturists and having

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

3. The appellant, in response to the Notice in VAT Form 275, has stated that the Supplying Dealer is a registered dealer and continues to file monthly returns regularly referring to the VAT Returns filed by the supplying dealer. The appellant has asserted that the transactions with the Supplying Dealer are genuine and all payments are made through Account Payee

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

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

The appeal stands allowed

Bench: B.MANOHAR,VINEET SARAN

13 24, 1965, it appears that these persons are name- lenders and the transactions are bogus. Hence, proper investigation regarding these loans is necessary. The names of some of the persons from whom money is alleged to have taken on loan on Hundis are: 1. Seth Bhagwan Singh Sricharan. 2. Lakha Singh Lal Singh. 3. Radhakissen Shyam Sunder. The amount

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

3) of the Act. The assessee under Section 139(5) of the Act filed revised returns on 18th January 1999 seeking correction of the rate of depreciation, from 40%, as claimed in the original returns, to 20% on the leased vehicles. The AO concluded the assessment accepting the correction in respect of the rate of depreciation, as claimed

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

The appeal is allowed

Bench: B.MANOHAR,DILIP B.BHOSALE

3. A search under Section 133A of the Act was conducted in the premises of M/s. Bellary Steel and Alloys Limited, at Bellary (‘BSAL’ for short). During the said search, it was found that the M.S.Rolls given on lease by the assessee-Company to the BSAL were not in existence. On verification of the records of BSAL, it was found

SRI SANTOSH A SHETTY vs. THE STATE OF KARANTAKA

Bench: ARAVIND KUMAR,B.A.PATIL

13 . SRI. MOHAMAD SAB S/O KHAZI SAB JATIGAR ALIAS BADIGERE AGED ABOUT 60 YEARS R/O PURADAKERE HEREKERUR TALUK HAVERI. ...PETITIONERS 121 (BY SRI. M.V. HIREMATH, ADVOCATE) AND: 1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA

RAMA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

13 . SRI. MOHAMAD SAB S/O KHAZI SAB JATIGAR ALIAS BADIGERE AGED ABOUT 60 YEARS R/O PURADAKERE HEREKERUR TALUK HAVERI. ...PETITIONERS 121 (BY SRI. M.V. HIREMATH, ADVOCATE) AND: 1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA

S B JAGADEESH vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

13 . SRI. MOHAMAD SAB S/O KHAZI SAB JATIGAR ALIAS BADIGERE AGED ABOUT 60 YEARS R/O PURADAKERE HEREKERUR TALUK HAVERI. ...PETITIONERS 121 (BY SRI. M.V. HIREMATH, ADVOCATE) AND: 1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA

SRI. GURUPRASAD vs. GOVERNMENT OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

13 . SRI. MOHAMAD SAB S/O KHAZI SAB JATIGAR ALIAS BADIGERE AGED ABOUT 60 YEARS R/O PURADAKERE HEREKERUR TALUK HAVERI. ...PETITIONERS 121 (BY SRI. M.V. HIREMATH, ADVOCATE) AND: 1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA

P. D. PONNAPPA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

13 . SRI. MOHAMAD SAB S/O KHAZI SAB JATIGAR ALIAS BADIGERE AGED ABOUT 60 YEARS R/O PURADAKERE HEREKERUR TALUK HAVERI. ...PETITIONERS 121 (BY SRI. M.V. HIREMATH, ADVOCATE) AND: 1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA

MR C V MANJUNATHA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

13 . SRI. MOHAMAD SAB S/O KHAZI SAB JATIGAR ALIAS BADIGERE AGED ABOUT 60 YEARS R/O PURADAKERE HEREKERUR TALUK HAVERI. ...PETITIONERS 121 (BY SRI. M.V. HIREMATH, ADVOCATE) AND: 1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA