THE PR. COMMISSIONER OF INCOME TAX (4) vs. M/S CHAMUNDI WINERY AND DISTILLERY

Bench: S.SUJATHA,VINEET KOTHARI

u/s 37 of the Act. Accordingly, I delete the disallowance of Rs.31,75,95,820/- made by the AO.” 18. The second appeal filed by the Revenue before the learned Income Tax Appellate Tribunal (ITAT) also came to be dismissed on 26/08/2015 in favour of the Respondent Assessee with the following observations:- “It is clear from the above grounds that

PR. COMMISSIONER OF INCOME TAX vs. M/S CHAMUNDI WINERY AND DISTILLERY

Bench: S.SUJATHA,VINEET KOTHARI

u/s 37 of the Act. Accordingly, I delete the disallowance of Rs.31,75,95,820/- made by the AO.” 18. The second appeal filed by the Revenue before the learned Income Tax Appellate Tribunal (ITAT) also came to be dismissed on 26/08/2015 in favour of the Respondent Assessee with the following observations:- “It is clear from the above grounds that

THE DIRECTOR OF INCOME TAX vs. INDIA HERITAGE FOUNDATION

The appeal is disposed of

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

trust. It is also argued that the Tribunal has rightly set aside the order passed under Section 263 of the Act. It is also urged that decision relied upon by the revenue in the case of AMITABH BACHAN supra does not support the case of the revenue as in the aforesaid case, the assessee had withdrawn the claim

SRI SANJAY JAYARAM vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

S B JAGADEESH vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

SRI B S PATIL vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

MR C V MANJUNATHA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

B YUVARAJ vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

SRI SANTOSH A SHETTY vs. THE STATE OF KARANTAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

SMT. V.KRISHNAMMA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

RAJAPPA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

BORALINGAIAH vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

P. D. PONNAPPA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

R NAGARATHNA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

SRI. GURUPRASAD vs. GOVERNMENT OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

RAMA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

MR JAI KISHAN VIRWANI vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA

SRI S BAGHIRATHA vs. THE PRINCIPAL SECRETARY

Bench: ARAVIND KUMAR,B.A.PATIL

CHARITABLE TRUST, A PUBLIC TRUST , RAJARAJESHWARI NAGAR BENGALURU-560098 REPRESENTED BY ITS MANAGING TRUSTEE SRI JAYENDRAPURI SWAMI ...PETITIONER (BY SRI. K. SHASHIKIRAN SHETTY, SR. COUNSEL FOR SMT. LATHA S SHETTY, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA REPRESENTED BY ITS CHIEF SECRETARY REVENUE DEPARTMENT M S BUILDING BENGALURU-560001 2 . THE ASSISTANT EXECUTIVE ENGINEER STORM WATER DRAIN BRUHAT BANGALORE MAHANAGARA