CONVERGYTICS SOLUTIONS PVT LTD vs. STATE OF KARNATAKA

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

7 SCC 685 22 considered the power of the police officer under Section 102 of the Criminal Procedure Code, in connection with the fraudulent acquisition of properties and opening of fictitious bank accounts and withdrawal of huge amounts as subsidy from the Government by producing bogus documents by the accused. The learned Judge took note of the earlier decision

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

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

7. In reply Sri.Murari, learned counsel for petitioner would submit that entries found in RTC is supported by the inspection report of the revenue officers which indicate that land in question is a fallow land and as regards the entering of the name of the applicant in column 12(2) of RTC is concerned he would contend that they

M/S ANS CONSTRUCTIONS LTD vs. DEPUTY COMMISSIONER OF COMMERCIAL

Bench: The Hon’Ble Mrs.Justice S.Sujatha

7. It was argued that Section 31 of the Act and Rule 34 of the Rules provides for 9 months period for the completion of the annual audit and furnishing of audit in Form VAT 240 before the prescribed authority. The filing of the audit report is to facilitate the Assessing Officer in framing of a proper assessment. The first

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

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

Section 153(A) of the Act, it was contended that the said search did not reveal the existence of any undisclosed income or assets representing any undisclosed income. The said search is illegal and without jurisdiction. Therefore, he wanted the entire proceedings be dropped. 7. Anyhow, he filed the very same return under protest

COMMISSIONER OF INCOME TAX vs. S.PARVATHI MADHAVA

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

Section 153(A) of the Act, it was contended that the said search did not reveal the existence of any undisclosed income or assets representing any undisclosed income. The said search is illegal and without jurisdiction. Therefore, he wanted the entire proceedings be dropped. 7. Anyhow, he filed the very same return under protest

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

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

Section 153(A) of the Act, it was contended that the said search did not reveal the existence of any undisclosed income or assets representing any undisclosed income. The said search is illegal and without jurisdiction. Therefore, he wanted the entire proceedings be dropped. 7. Anyhow, he filed the very same return under protest

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

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

Section 153(A) of the Act, it was contended that the said search did not reveal the existence of any undisclosed income or assets representing any undisclosed income. The said search is illegal and without jurisdiction. Therefore, he wanted the entire proceedings be dropped. 7. Anyhow, he filed the very same return under protest

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

The appeals are allowed

Bench: N.KUMAR,H.S.KEMPANNA

Section 153(A) of the Act, it was contended that the said search did not reveal the existence of any undisclosed income or assets representing any undisclosed income. The said search is illegal and without jurisdiction. Therefore, he wanted the entire proceedings be dropped. 7. Anyhow, he filed the very same return under protest

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

The appeal stands allowed

Bench: B.MANOHAR,VINEET SARAN

7. Brief reasons for starting proceedings Under s. 147 (indicate the items which Kindly see overleaf are believed to have escaped assessment Sd/- S. P. Chaliha. I.T.O. 30-4-66 A-Ward, Muzaffarpur. 8.Whether the Commissioner is satisfied that it is a fit case for the issue of notice under section 148. Yes (Sd.) K.Narain 13-5-66 Commissioner

THE PR COMMISSIONER OF INCOME TAX vs. M/S SPR SPIRITS PVT LTD

The appeal is disposed of with liberty as prayed for by the learned

Bench: S.G.PANDIT,C.M. POONACHA

Section 260-A of the Income Tax Act, 1961 (for short ‘the Act’) questioning the correctness and legality of order dated 27.05.2022 passed by the Income Tax Appellate Tribunal, ‘A’ Bench, Bengaluru (for short ‘Appellate Authority’) in ITA.No.1658/Bang/2018 for the assessment year 2008-09, raising the following substantial questions of law: 1. "Whether on the facts

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

purchased and leased by Financial institutions and leasing companies, like the assessee in the present case. Based on the information received and the materials collected at the said survey, the AO initiated proceedings under Section 147 by issuing notice under Section 148 on 11th January 2001 to the assessee, 7 recording reasons inter-alia that income chargeable

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

G RAMACHAR vs. THE STATE OF KARNATAKA

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

7) Clause-(A) to (H) of Sub-Rule (2) of Rule- 114(c) of Income Tax Rules, 1962: (To issue PAN Card Number allotted from the competent authority of Income Tax Department or to declare as per Form No.60 and 61, in case if the value of the property is -: 14 :- come to Rs.5-00 lakhs or more than that

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

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

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

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