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

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

COMMISSIONER OF INCOME TAX vs. SRI.M.R.JANAKIRAM (HUF)

The appeal is allowed

Bench: ARAVIND KUMAR,E.S.INDIRESH

purchaser or encumbrancer in good faith and for valuable consideration, if made within a period of one year before the presentation of a petition for winding up shall be void against the liquidator. 40. Section 531 is not in the respect of void transactions which are mentioned in Section 531A. The transactions in Section 531 are a distinct category other

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

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

The appeal stands dismissed

Bench: This Bench.

bogus. The immovable property was not utilized to earn paltry sums during the existence of the firm. The new partners were introduced and the old partners retired. This is a device adopted to transfer the immovable property. The incoming partners tried to evade capital gains tax as well as stamp duty and therefore, he held the capital gains

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

32 without impleading them as parties. But, in any event, the matter is now pending before the Tahsildar, regarding change of mutation. They admit the position that they had entered into an agreement with respondent no.4 consenting to the acquisition and they have produced relevant material before the Land Acquisition Officer. The petitioners, however, seeking to raise a rival claim

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

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

bogus, obtained with fraud by plaintiff Company and the suit itself is vitiated by fraud. In the said para 1st defendant also says the witnesses to the sale deed are none other than the wife and daughter of R.Devdas. 1st defendant denies that the plaintiff is in possession of the schedule property. 2nd defendant was in dominating position with

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

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

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

purchasers; the assessee had discharged its onus and the sale proceeds were disclosed in the books of accounts, therefore, the assessee had proved the identity, creditworthiness and the genuineness of the transaction in terms of Section 68 of the Act and the addition made by the Assessing Officer was not sustainable in law. Therefore, they upheld the finding

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

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

purchasers; the assessee had discharged its onus and the sale proceeds were disclosed in the books of accounts, therefore, the assessee had proved the identity, creditworthiness and the genuineness of the transaction in terms of Section 68 of the Act and the addition made by the Assessing Officer was not sustainable in law. Therefore, they upheld the finding

COMMISSIONER OF INCOME TAX vs. S.PARVATHI MADHAVA

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

purchasers; the assessee had discharged its onus and the sale proceeds were disclosed in the books of accounts, therefore, the assessee had proved the identity, creditworthiness and the genuineness of the transaction in terms of Section 68 of the Act and the addition made by the Assessing Officer was not sustainable in law. Therefore, they upheld the finding

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

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

purchasers; the assessee had discharged its onus and the sale proceeds were disclosed in the books of accounts, therefore, the assessee had proved the identity, creditworthiness and the genuineness of the transaction in terms of Section 68 of the Act and the addition made by the Assessing Officer was not sustainable in law. Therefore, they upheld the finding

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

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

purchasers; the assessee had discharged its onus and the sale proceeds were disclosed in the books of accounts, therefore, the assessee had proved the identity, creditworthiness and the genuineness of the transaction in terms of Section 68 of the Act and the addition made by the Assessing Officer was not sustainable in law. Therefore, they upheld the finding

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

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

bogus litigation at the earliest stage15. 30. This Court, for the reasons already detailed, has opined that the plaint does not disclose cause of action in the plaintiff for declaration of title to the subject properties in view of the provisions of Section 15(2) of the HS Act. The other question is whether the plaint should be rejected under

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

D SIDDAYYA vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mr. Justice K. Somashekar

32 YEARS, OCC.: BUSINESS, R/O NO. 13/6, OLD MUNICIPAL OFFICE ROAD, BALLARI-583 101. 3. ASUNDI B. NAGARAJGOWDA, S/O B. SIDDANGOWDA, AGE 45 YEARS, OCC.: BUSINESS, R/O NO. 2, ESHWAR TEMPLE, ASUNDI VILLAGE, BALLARI TQ, BALLARI -583 101. 4. SATISH REDDY S/O SHIVARAM REDDY, AGE 27 YEARS, OCC.: BUSINESS, R/O HARIJAN KERE, NEAR BALLARI ROAD, KOLLAGALLU, BALLARI-583 101. - PETITIONERS

RAJAPPA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER