KAMALSAB S/O. DAWOODSAB SAVANUR vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mr.Justice Aravind Kumar Writ Petition No. 79811 Of 2013(Lr) Between Sri. Kamalsab S/O. Dawoodsab Savanur Age: 51 Years, Occ: Agriculture R/O. Kotigeri Oni, Hangal, Dist:Haveri. ... Petitioner (By Sri. D L Ladkhan, Advocate) & 1. The State Of Karnataka R/By Secretary Department Of Revenue M.S. Building, Bengaluru 2. The Land Tribunal, Hangal R/By Its Secretary Tq:Hangal, Dist: Haveri 3. Sri. Ramachandra Hemajippa Sugandhi Since Deceased By His Lrs 3A. Smt. Sunanda W/O. Krishna Sugandhi Age: Major, Occ: Household Work R/O. Bazar Galli, Near Chavadi Hangal, Dist: Haveri

condoned or the defence of delay is to be accepted. The relief under Article 226 should be refused in the following cases. i) MAHARASHTRA STATE ROAD TRANSPORT CORPORATION VS. BALWANT REGULAR MOTOR SERVICE, AMRAVATI AND OTHERS (AIR 1969 SC 329), “11. In any event xxx permits. In these circumstances we consider that there was such acquiescence in the R.T.A

M/S THE KARNATAKA STATE CO-OPERATIVE APEX BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, the appeal is disposed of

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

condonation of delay in filing the return under Section 119 of the Act. It is further submitted that Section 148 of the Act provides a remedy to the revenue and is not a remedy to the assessee. It is also submitted that proceeding under Section 148 can be initiated only in respect of such income which escapes assessment

THE CENTRAL BOARD OF TRUSTEES vs. MR. GOPAL S HEBBALLI

Appeals are dismissed as not

Bench: The Hon’Ble Mr.Justice K. Natarajan Criminal Appeal No.100124/2022 C/W Criminal Appeal Nos. 100123/2022, 100125/2022, 100126/2022, 100127/2022, 100130/2022, 100131/2022, 100132/2022, 100133/2022, 100134/2022, 100135/2022, 100136/2022, 100137/2022, 100138/2022, 100139/2022, 100140/2022, 100141/2022, 100142/2022, 100143/2022, 100144/2022, 100145/2022, 100172/2022, 100173/2022, 100026/2022, 100077/2022, 100078/2022, 100079/2022, 100080/2022, 100081/2022, 100082/2022, 100083/2022, 100084/2022, 100085/2022, 100086/2022, 100090/2022, 100091/2022, 100092/2022, 100093/2022, 100094/2022, 100095/2022, 100114/2022

34 M/S UPKAR AND MAGAR(INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 3 . SHRI. JUZAR A MAGAR (GABAN) AGED 53 YEARS OCCUPATION. BUSINESS PARTNER M/S UPKAR AND MAGAR(INDIA) OFF.P.B. ROAD, YELLAPUR ONI HUBLI. PIN. 580028 ..RESPONDENTS (BY SHRI. ARAVIND D KULKARNI & SHRI. V. G. PATIL ADVS. FOR R1 & R2 SHRI ARAVIND D KULKARNI ADV. FOR R3) THIS CRIMINAL

SARVODAYA EDUCATION TRUST vs. THE UNION OF INDIA

Bench: The Hon'Ble Mr. Justice Ashok B. Hinchigeri

34. He submits that merely because the legislation has retrospective effect, it cannot be challenged. If it has to be held as unconstitutional, it has to be unduly oppressive and confiscatory. For making these submissions, he relies on the Apex Court’s judgment in the case of R.C. TOBACCO PVT. LTD. v. UNION OF INDIA reported in 2005 (188) E.L.T

M/S HUBLI ELECTRICITY SUPPLY CO. vs. THE DEPUTY COMMISSIONER

In the result, the appeals are disposed of as

Bench: JOHN MICHAEL CUNHA,S.SUJATHA

condoned by the appellate authority and the same came : 11 : to be rejected in further appeal before the ITAT. The assessee was under a bonafide impression that a fresh order of the assessing authority shall be passed before further course of action is taken. However, when the consequential order was passed by the assessing officer, an appeal was filed before

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

34 REP. BY ITS PARTNER SRI G JANARDHAN 8. SRI S S NAGAPPA S/O SRI.SHIVATHANU AGED ABOUT 58 YEARS NO.3, SHARADA STREE SAMAJA BUILDING, 1ST CROSS CHAMARAJPET, BANGALORE-560018. 9. M/s.SRINIDHI HOSPIMED SOLUTIONS PVT., LTD ., NO.110-B, "SHREE NIDHI" SOBHA MALACHITE JAKKUR PLANTATIONS YELAHANKA, BANGALORE-560064 REP. BY ITS DIRECTOR DR. ANIL KUMAR M HEGDE 10. M/s.MANGALA OFFSET PRINTERS

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

34 REP. BY ITS PARTNER SRI G JANARDHAN 8. SRI S S NAGAPPA S/O SRI.SHIVATHANU AGED ABOUT 58 YEARS NO.3, SHARADA STREE SAMAJA BUILDING, 1ST CROSS CHAMARAJPET, BANGALORE-560018. 9. M/s.SRINIDHI HOSPIMED SOLUTIONS PVT., LTD ., NO.110-B, "SHREE NIDHI" SOBHA MALACHITE JAKKUR PLANTATIONS YELAHANKA, BANGALORE-560064 REP. BY ITS DIRECTOR DR. ANIL KUMAR M HEGDE 10. M/s.MANGALA OFFSET PRINTERS

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

34 REP. BY ITS PARTNER SRI G JANARDHAN 8. SRI S S NAGAPPA S/O SRI.SHIVATHANU AGED ABOUT 58 YEARS NO.3, SHARADA STREE SAMAJA BUILDING, 1ST CROSS CHAMARAJPET, BANGALORE-560018. 9. M/s.SRINIDHI HOSPIMED SOLUTIONS PVT., LTD ., NO.110-B, "SHREE NIDHI" SOBHA MALACHITE JAKKUR PLANTATIONS YELAHANKA, BANGALORE-560064 REP. BY ITS DIRECTOR DR. ANIL KUMAR M HEGDE 10. M/s.MANGALA OFFSET PRINTERS

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

34 REP. BY ITS PARTNER SRI G JANARDHAN 8. SRI S S NAGAPPA S/O SRI.SHIVATHANU AGED ABOUT 58 YEARS NO.3, SHARADA STREE SAMAJA BUILDING, 1ST CROSS CHAMARAJPET, BANGALORE-560018. 9. M/s.SRINIDHI HOSPIMED SOLUTIONS PVT., LTD ., NO.110-B, "SHREE NIDHI" SOBHA MALACHITE JAKKUR PLANTATIONS YELAHANKA, BANGALORE-560064 REP. BY ITS DIRECTOR DR. ANIL KUMAR M HEGDE 10. M/s.MANGALA OFFSET PRINTERS

M/S CATHODIC CONTROL CO LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

34 REP. BY ITS PARTNER SRI G JANARDHAN 8. SRI S S NAGAPPA S/O SRI.SHIVATHANU AGED ABOUT 58 YEARS NO.3, SHARADA STREE SAMAJA BUILDING, 1ST CROSS CHAMARAJPET, BANGALORE-560018. 9. M/s.SRINIDHI HOSPIMED SOLUTIONS PVT., LTD ., NO.110-B, "SHREE NIDHI" SOBHA MALACHITE JAKKUR PLANTATIONS YELAHANKA, BANGALORE-560064 REP. BY ITS DIRECTOR DR. ANIL KUMAR M HEGDE 10. M/s.MANGALA OFFSET PRINTERS

SYNDICATE BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr.Justice Aravind Kumar

34 REP. BY ITS PARTNER SRI G JANARDHAN 8. SRI S S NAGAPPA S/O SRI.SHIVATHANU AGED ABOUT 58 YEARS NO.3, SHARADA STREE SAMAJA BUILDING, 1ST CROSS CHAMARAJPET, BANGALORE-560018. 9. M/s.SRINIDHI HOSPIMED SOLUTIONS PVT., LTD ., NO.110-B, "SHREE NIDHI" SOBHA MALACHITE JAKKUR PLANTATIONS YELAHANKA, BANGALORE-560064 REP. BY ITS DIRECTOR DR. ANIL KUMAR M HEGDE 10. M/s.MANGALA OFFSET PRINTERS

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

34 REP. BY ITS PARTNER SRI G JANARDHAN 8. SRI S S NAGAPPA S/O SRI.SHIVATHANU AGED ABOUT 58 YEARS NO.3, SHARADA STREE SAMAJA BUILDING, 1ST CROSS CHAMARAJPET, BANGALORE-560018. 9. M/s.SRINIDHI HOSPIMED SOLUTIONS PVT., LTD ., NO.110-B, "SHREE NIDHI" SOBHA MALACHITE JAKKUR PLANTATIONS YELAHANKA, BANGALORE-560064 REP. BY ITS DIRECTOR DR. ANIL KUMAR M HEGDE 10. M/s.MANGALA OFFSET PRINTERS

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

34 REP. BY ITS PARTNER SRI G JANARDHAN 8. SRI S S NAGAPPA S/O SRI.SHIVATHANU AGED ABOUT 58 YEARS NO.3, SHARADA STREE SAMAJA BUILDING, 1ST CROSS CHAMARAJPET, BANGALORE-560018. 9. M/s.SRINIDHI HOSPIMED SOLUTIONS PVT., LTD ., NO.110-B, "SHREE NIDHI" SOBHA MALACHITE JAKKUR PLANTATIONS YELAHANKA, BANGALORE-560064 REP. BY ITS DIRECTOR DR. ANIL KUMAR M HEGDE 10. M/s.MANGALA OFFSET PRINTERS

M/S TEE ENN ENTERPRISES vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

34 REP. BY ITS PARTNER SRI G JANARDHAN 8. SRI S S NAGAPPA S/O SRI.SHIVATHANU AGED ABOUT 58 YEARS NO.3, SHARADA STREE SAMAJA BUILDING, 1ST CROSS CHAMARAJPET, BANGALORE-560018. 9. M/s.SRINIDHI HOSPIMED SOLUTIONS PVT., LTD ., NO.110-B, "SHREE NIDHI" SOBHA MALACHITE JAKKUR PLANTATIONS YELAHANKA, BANGALORE-560064 REP. BY ITS DIRECTOR DR. ANIL KUMAR M HEGDE 10. M/s.MANGALA OFFSET PRINTERS

M/S HOTEL FISHLAND vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

34 REP. BY ITS PARTNER SRI G JANARDHAN 8. SRI S S NAGAPPA S/O SRI.SHIVATHANU AGED ABOUT 58 YEARS NO.3, SHARADA STREE SAMAJA BUILDING, 1ST CROSS CHAMARAJPET, BANGALORE-560018. 9. M/s.SRINIDHI HOSPIMED SOLUTIONS PVT., LTD ., NO.110-B, "SHREE NIDHI" SOBHA MALACHITE JAKKUR PLANTATIONS YELAHANKA, BANGALORE-560064 REP. BY ITS DIRECTOR DR. ANIL KUMAR M HEGDE 10. M/s.MANGALA OFFSET PRINTERS

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

34 REP. BY ITS PARTNER SRI G JANARDHAN 8. SRI S S NAGAPPA S/O SRI.SHIVATHANU AGED ABOUT 58 YEARS NO.3, SHARADA STREE SAMAJA BUILDING, 1ST CROSS CHAMARAJPET, BANGALORE-560018. 9. M/s.SRINIDHI HOSPIMED SOLUTIONS PVT., LTD ., NO.110-B, "SHREE NIDHI" SOBHA MALACHITE JAKKUR PLANTATIONS YELAHANKA, BANGALORE-560064 REP. BY ITS DIRECTOR DR. ANIL KUMAR M HEGDE 10. M/s.MANGALA OFFSET PRINTERS

CENTRAL POWER RESEARCH INSTITUTE vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

34 REP. BY ITS PARTNER SRI G JANARDHAN 8. SRI S S NAGAPPA S/O SRI.SHIVATHANU AGED ABOUT 58 YEARS NO.3, SHARADA STREE SAMAJA BUILDING, 1ST CROSS CHAMARAJPET, BANGALORE-560018. 9. M/s.SRINIDHI HOSPIMED SOLUTIONS PVT., LTD ., NO.110-B, "SHREE NIDHI" SOBHA MALACHITE JAKKUR PLANTATIONS YELAHANKA, BANGALORE-560064 REP. BY ITS DIRECTOR DR. ANIL KUMAR M HEGDE 10. M/s.MANGALA OFFSET PRINTERS

ADITHYA BIZORP SOLUTIONS INDIA PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

34 REP. BY ITS PARTNER SRI G JANARDHAN 8. SRI S S NAGAPPA S/O SRI.SHIVATHANU AGED ABOUT 58 YEARS NO.3, SHARADA STREE SAMAJA BUILDING, 1ST CROSS CHAMARAJPET, BANGALORE-560018. 9. M/s.SRINIDHI HOSPIMED SOLUTIONS PVT., LTD ., NO.110-B, "SHREE NIDHI" SOBHA MALACHITE JAKKUR PLANTATIONS YELAHANKA, BANGALORE-560064 REP. BY ITS DIRECTOR DR. ANIL KUMAR M HEGDE 10. M/s.MANGALA OFFSET PRINTERS