COMMISIONER OF INCOME TAX (EXEMPTIONS) vs. MANIPAL HOTEL & RESTAURANT

Bench: S.SUJATHA,VINEET KOTHARI

201 OF 2015 BETWEEN: 1. COMMISSIONER OF INCOME TAX (EXEMPTIONS) C.R. BUILDINGS, QUEENS ROAD, BANGALORE. 2. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), UDUPI. …APPELLANTS (BY MR.SANMATHI E I, ADV.) AND: MANIPAL HOTEL & RESTAURANT MANAGEMENT COLLEGE TRUST, VALLEY VIEW INTERNATIONAL, MANIPAL-576104. PAN:AAATM2175J …RESPONDENT (BY MR.S.PARTHASARATHI & SMT.SHEETAL BOARKAR, ADVS.) Date of Judgment 14-08-2018 I.T.A.No.201/2015 Commissioner

INDIAN INSTITUTE OF SCIENCE vs. THE DY. COMMISSIONER OF INCOME TAX

The appeal is dismissed

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 201(1A) of the Act. 3. The assessee thereupon filed an appeal before the Commissioner of Income Tax (Appeals) who by an order dated 22.07.2014 affirmed the orders passed by the Assessing Officer. The assessee thereupon filed an appeal before the tribunal. The tribunal, by an order dated 27.02.2015, inter alia, held that the employees of the assessee cannot

CENTRAL POWER RESEARCH INSTITUTE vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

201 010. 2. UNION OF INDIA THROUGH THE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE NEW DELHI -110 001. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH AND TO HOLD THE PROVISIONS OF SECTION 234E OF THE ACT AS ULTRA VIRES OF THE CONSTITUTION OF INDIA

DR V. NARAYANASWAMY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

201 010. 2. UNION OF INDIA THROUGH THE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE NEW DELHI -110 001. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH AND TO HOLD THE PROVISIONS OF SECTION 234E OF THE ACT AS ULTRA VIRES OF THE CONSTITUTION OF INDIA

M/S HOTEL FISHLAND vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

201 010. 2. UNION OF INDIA THROUGH THE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE NEW DELHI -110 001. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH AND TO HOLD THE PROVISIONS OF SECTION 234E OF THE ACT AS ULTRA VIRES OF THE CONSTITUTION OF INDIA

ADITHYA BIZORP SOLUTIONS INDIA PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

201 010. 2. UNION OF INDIA THROUGH THE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE NEW DELHI -110 001. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH AND TO HOLD THE PROVISIONS OF SECTION 234E OF THE ACT AS ULTRA VIRES OF THE CONSTITUTION OF INDIA

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

201 010. 2. UNION OF INDIA THROUGH THE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE NEW DELHI -110 001. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH AND TO HOLD THE PROVISIONS OF SECTION 234E OF THE ACT AS ULTRA VIRES OF THE CONSTITUTION OF INDIA

M/S MAHRISHI MELTCHEMS PRIVATE LIMITED vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

201 010. 2. UNION OF INDIA THROUGH THE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE NEW DELHI -110 001. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH AND TO HOLD THE PROVISIONS OF SECTION 234E OF THE ACT AS ULTRA VIRES OF THE CONSTITUTION OF INDIA

M/S. K K BROTHERS vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

201 010. 2. UNION OF INDIA THROUGH THE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE NEW DELHI -110 001. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH AND TO HOLD THE PROVISIONS OF SECTION 234E OF THE ACT AS ULTRA VIRES OF THE CONSTITUTION OF INDIA

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

201 010. 2. UNION OF INDIA THROUGH THE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE NEW DELHI -110 001. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH AND TO HOLD THE PROVISIONS OF SECTION 234E OF THE ACT AS ULTRA VIRES OF THE CONSTITUTION OF INDIA

ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

201 010. 2. UNION OF INDIA THROUGH THE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE NEW DELHI -110 001. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH AND TO HOLD THE PROVISIONS OF SECTION 234E OF THE ACT AS ULTRA VIRES OF THE CONSTITUTION OF INDIA

MINTENT SERVICED APARTMENTS PVT LTD., vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

201 010. 2. UNION OF INDIA THROUGH THE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE NEW DELHI -110 001. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH AND TO HOLD THE PROVISIONS OF SECTION 234E OF THE ACT AS ULTRA VIRES OF THE CONSTITUTION OF INDIA

M/S TEACHERS CO OPERATIVE BANK vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

201 010. 2. UNION OF INDIA THROUGH THE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE NEW DELHI -110 001. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH AND TO HOLD THE PROVISIONS OF SECTION 234E OF THE ACT AS ULTRA VIRES OF THE CONSTITUTION OF INDIA

M/S PRODIGY TECHNOVATIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

201 010. 2. UNION OF INDIA THROUGH THE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE NEW DELHI -110 001. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH AND TO HOLD THE PROVISIONS OF SECTION 234E OF THE ACT AS ULTRA VIRES OF THE CONSTITUTION OF INDIA

M/S. LAKSHMINIRMAN BANGALORE PVT.LTD vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

Bench: The Hon’Ble Mr.Justice Aravind Kumar

201 010. 2. UNION OF INDIA THROUGH THE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE NEW DELHI -110 001. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH AND TO HOLD THE PROVISIONS OF SECTION 234E OF THE ACT AS ULTRA VIRES OF THE CONSTITUTION OF INDIA

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

201 010. 2. UNION OF INDIA THROUGH THE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE NEW DELHI -110 001. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH AND TO HOLD THE PROVISIONS OF SECTION 234E OF THE ACT AS ULTRA VIRES OF THE CONSTITUTION OF INDIA

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

201 010. 2. UNION OF INDIA THROUGH THE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE NEW DELHI -110 001. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH AND TO HOLD THE PROVISIONS OF SECTION 234E OF THE ACT AS ULTRA VIRES OF THE CONSTITUTION OF INDIA

M/S PRAKASH BUS CORPORATION PVT LTD vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

201 010. 2. UNION OF INDIA THROUGH THE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE NEW DELHI -110 001. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH AND TO HOLD THE PROVISIONS OF SECTION 234E OF THE ACT AS ULTRA VIRES OF THE CONSTITUTION OF INDIA

SREE C B EDUCATIONAL AND CULTURAL TRUST vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

201 010. 2. UNION OF INDIA THROUGH THE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE NEW DELHI -110 001. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH AND TO HOLD THE PROVISIONS OF SECTION 234E OF THE ACT AS ULTRA VIRES OF THE CONSTITUTION OF INDIA

M/S TEE ENN ENTERPRISES vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

201 010. 2. UNION OF INDIA THROUGH THE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE NEW DELHI -110 001. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH AND TO HOLD THE PROVISIONS OF SECTION 234E OF THE ACT AS ULTRA VIRES OF THE CONSTITUTION OF INDIA