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

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

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

The appeal is allowed

Bench: ARAVIND KUMAR,E.S.INDIRESH

36. Section 531 provides that any transfer of property whether movable or immovable etc., by the Company within 6 months before the commencement of its winding- up which, had it been made, shall be in the event of - 28 - OSA No. 19 of 2015 Company being wound up, be deemed a fraudulent preference of its creditors and be invalid accordingly

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

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

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

36,54,375; and (iv) levy of interest under Section 234A, 234B & 234C of the Income Tax Act. 15. The Appellate authority held, since there was search on 21.10.2003, a notice under Section 153A had to be issued and, earlier when returns filed by him was beyond the period prescribed, a notice under Section 148 and/or 153A was ordered

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

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

36,54,375; and (iv) levy of interest under Section 234A, 234B & 234C of the Income Tax Act. 15. The Appellate authority held, since there was search on 21.10.2003, a notice under Section 153A had to be issued and, earlier when returns filed by him was beyond the period prescribed, a notice under Section 148 and/or 153A was ordered

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

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

36,54,375; and (iv) levy of interest under Section 234A, 234B & 234C of the Income Tax Act. 15. The Appellate authority held, since there was search on 21.10.2003, a notice under Section 153A had to be issued and, earlier when returns filed by him was beyond the period prescribed, a notice under Section 148 and/or 153A was ordered

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

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

36,54,375; and (iv) levy of interest under Section 234A, 234B & 234C of the Income Tax Act. 15. The Appellate authority held, since there was search on 21.10.2003, a notice under Section 153A had to be issued and, earlier when returns filed by him was beyond the period prescribed, a notice under Section 148 and/or 153A was ordered

COMMISSIONER OF INCOME TAX vs. S.PARVATHI MADHAVA

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

36,54,375; and (iv) levy of interest under Section 234A, 234B & 234C of the Income Tax Act. 15. The Appellate authority held, since there was search on 21.10.2003, a notice under Section 153A had to be issued and, earlier when returns filed by him was beyond the period prescribed, a notice under Section 148 and/or 153A was ordered

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

36. As stated above, this court while admitting the appeal on 11-06-2013 framed the following substantial question of law: 1. Can there be a declaration that sale deed dated 16-2-1992 which is unregistered is valid and does 40 it not negate the Section 17 of the Registration Act? 2. Can there be a declaration that

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

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

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

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

36 YEARS VIANNEY VIDHYALAYA ROAD, INNA REDDY COMPOUND NEAR VASAVI SCHOOL, CANTONMENT BELLARY-583104 2 . P.NIRMALA W/O P.SREENIVASAULU AGE:44 YEARS 2ND CROSS, SOUDAGAR COLONY, OPP TO PARK, VIDHYA NAGAR CANTONMENT BELLARY-583104 ..APPELLANTS (BY SRI.HARSH DESAI, ADV.) AND: 1 . P RAMASUBBAMMA W/O P.NARAYANAPPA AGE:58 YEARS REP BY HER HUSBAND and GPA-P.NARAYANAPPA AGE:60 YEARS S/O P.NALLAGONDARAYUDU, DOOR NO.8

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

SRI M SHANTHA KUMAR vs. THE COMMISSIONER OF INCOME TAX-II

Bench: The Hon'Ble Mr. Justice H.G.Ramesh Writ Petition Nos.2176 & 11524/2012 (T-It) Between: Sri M Shantha Kumar Aged About 63 Years S/O Muniyappa Proprietor M/S Satya Hospital No.1, 1933/1, 1934 Kammanahalli Main Road Bangalore 560 084 ...Petitioner (By Sri. Maheshkiran Shetty, Advocate) And: 1 The Commissioner Of Income Tax-Ii Queens Road, Bangalore 2 The Deputy Commissioner Of Income Tax, Circle 5(1) Mission Road, Bangalore. ...Respondents (By Sri. Jeevan J Neeralgi, Advocate For R1& R2) These Writ Petitions Are Filed Under Articles 226 & 227 Of The Constitution Of India Praying To Quash The Order Passed By The 1St Respondent Dated 05.04.2010 Vide Annexure G & Etc. These Writ Petitions Coming On For Preliminary Hearing, This Day, The Court Made The Following:

Section 271(1)(c) of the Income Tax Act, 1961 (iv) the order dated 16.12.2010 (Annexure-L) passed by the Appellate Authority in the appeal filed against the aforesaid order of penalty dated 19.05.2010. 2. I have heard the learned counsel for the petitioner and the learned Standing Counsel for the respondents. 3. The sole contention urged by the learned

D SIDDAYYA vs. THE STATE OF KARNATAKA

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

purchased the E- stamp paper on 26.04.2016 at 5.27 PM and on the same day she files the affidavit on the E-Stamp paper before the Advocate Notary and the same is submitted before the Special Tahasildar and the Tahasildar after verification has issued caste certificate to the respondent No.6, being the contested candidate for the post of Adhyaksha

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