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

Sections 73, 74 and 75 49 of the Indian Registration Act, indicate the formalities. 49. When the execution is denied by the seller after completing formalities of execution, the Sub- Registrar would get authority to admit the execution. The purchaser has a right to present the document for compulsory registration. In this case, it was not the case of refusing

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

bogus entries and as such they were not : 15 : challenged. He would submit that landlord is in possession and cultivating the land personally. 8. Having heard the learned advocates appearing for the parties, on perusal of the case papers, records made available by the Government Advocate and authorities relied upon by the respective learned advocates, I am of the considered

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

G RAMACHAR vs. THE STATE OF KARNATAKA

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

purchasers or persons to whom subsequent conveyances of property made, from being affected by previous conveyances, unless those previous conveyances were registered. The main object of the Act is to provide a conclusive guarantee of the genuineness of the instrument although mere registration of a document is not by itself sufficient proof of its execution and genuineness. The Act also

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

24 petitioners, who could not claim any right over the property, had approached the Land Acquisition Officer and had filed objections claiming to have purchased three sites as claimed by them, but had failed to establish the identity of the property as being the same. The said respondent also draws attention to a civil suit as well as a writ

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

COMMISSIONER OF INCOME TAX vs. M/S MANIPAL FINANCE CORPORATION LTD.,

The appeal is allowed

Bench: The Hon'Ble Mr. Justice H.P. Sandesh

Section 138 of N.I. Act. 2. Heard the learned counsel appearing for the respective parties. 3. The factual matrix of the case of the complainant before the Trial Court that accused had availed a loan of Rs.4 lakh from the complainant promising to repay the same with 24% interest per annum within a year i.e., by the end of February

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

bogus. Thus, it is clear that the Tribunal has made inconsistent observations in respect of this entire transaction to hold that the conduct of the assessee was bonafide not only at the time when the original return of income was filed but also when 23 return was filed pursuant to notice under Section 148 of the Act. 19. We have

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

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

Section 139(1) of the Act, he declined to permit the assessee to carry forward the long-term capital loss of Rs.1,24,03,271/-. Consequently, he also set aside the order passed by the Assessing Authority insofar as the interest is concerned. Aggrieved by this order, the Revenue preferred an appeal before the Tribunal. The Tribunal held that

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

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

Section 139(1) of the Act, he declined to permit the assessee to carry forward the long-term capital loss of Rs.1,24,03,271/-. Consequently, he also set aside the order passed by the Assessing Authority insofar as the interest is concerned. Aggrieved by this order, the Revenue preferred an appeal before the Tribunal. The Tribunal held that

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

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

Section 139(1) of the Act, he declined to permit the assessee to carry forward the long-term capital loss of Rs.1,24,03,271/-. Consequently, he also set aside the order passed by the Assessing Authority insofar as the interest is concerned. Aggrieved by this order, the Revenue preferred an appeal before the Tribunal. The Tribunal held that

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

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

Section 139(1) of the Act, he declined to permit the assessee to carry forward the long-term capital loss of Rs.1,24,03,271/-. Consequently, he also set aside the order passed by the Assessing Authority insofar as the interest is concerned. Aggrieved by this order, the Revenue preferred an appeal before the Tribunal. The Tribunal held that

COMMISSIONER OF INCOME TAX vs. S.PARVATHI MADHAVA

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

Section 139(1) of the Act, he declined to permit the assessee to carry forward the long-term capital loss of Rs.1,24,03,271/-. Consequently, he also set aside the order passed by the Assessing Authority insofar as the interest is concerned. Aggrieved by this order, the Revenue preferred an appeal before the Tribunal. The Tribunal held that

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

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

24. The Division Bench of this Court in Hajee Abdulla Sait v. Commissioner of Income Tax supra [a decision relied upon by Sri S Nagaraj] was considering the question whether the expression ‘succession and inheritance” in Section 2 of the Cutchi Memons Act, 194312 includes the concepts of Hindu law of right by birth and survivorship with all the incidents

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