ERAPPA vs. THE DEPUTY COMMISSIONER

Bench: The Hon'Ble Mr Justice M.G.S. Kamal Writ Petition No. 9257 Of 2014 (Sc/St) Between:

35 COOLI R/O NERALEKERE TARIKERE TALUK CHIKKAMAGALORE DISTRICT - 577 134. …PETITIONER (BY SRI. SYED AKBAR PASHA, ADVOCATE FOR SRI. MAHANTESH S. HOSMATH, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER CHIKKAMAGALORE - 577134. 2. THE ASST COMMISSIONER TARIKERE - 577 547. 3. 3(a) B. MALLAIH S/O BASAPPA DEAD BY LRS M. RUDRAPPA S/O B. MALLAIAH AGED ABOUT 64 YEARS R/O MEDIHALLI TARIKERE TALUK

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

THE PRINCIPAL SECRETARY vs. M/S. SOUMYA POLYMERS

Appeals are dismissed

Bench: The Hon'Ble Mr. Justice Ravi Malimath

35 YEARS. …RESPONDENT (BY SRI B.G. CHIDANANDA URS, ADVOCATE) THESE WRIT APPEALS ARE FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT,1961 PRAYING TO ALLOW THIS WRIT APPEAL AND SET ASIDE THE ORDER DATED 18.03.2013 PASSED BY THE LEARNED SINGLE JUDGE OF THIS HON’BLE COURT IN WRIT PETITION NOS.18574-18575 OF 2012 (T-KST). ***** 3 THESE WRIT APPEALS

WEIR BDK VALVES vs. THE ASSISTANT COMMISSIONER OF

Bench: The Hon'Ble Mr. Justice B.Manohar W.P. No.72328 & W.P.Nos.72395-397/2012(T-Res) Between: Weir Bdk Valves, A Unit Of Weir India Private Limited., (Formserly B.D.K. Engineering Industries Limited) No.47/48, Gokul Road, Hubli – 580 030, Represented Herein By Its Head – Finance & Accounts, Mr.Lokesh Bhatia. ... Petitioner (By Sri.T.Suryanarayana, Adv. For M/S.King & Partridge, Advs) And: 1. The Assistant Commissioner Of Commercial Taxes (Audit – 1) , D.C. Compound, Dharwad. 2. The Assistant Commissioner Of Commercial Taxes (Audit), Kumta.

condoning the delay in filing the appeal dismissed the same, which is contrary to law. The reason assigned by the petitioner is a bonafide reason that they have to collect the Forms from his customers. Apart from that, they had acquired the business of BDK Engineering Industries on 11-10-2010. Within four months of acquisition of that industry

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

35 OFF. P.B. ROAD, YALLAPUR ONI, HUBLI- 580028 REP.BY MANAGER PARTNER, SHRI.TAIZUN F MAGAR 2 . SHRI TAIZUN F MAGAR AGED 46 YEARS OCCUPATION. BUSINESS MANAGING PARTNER M/S UPKAR AND MAGAR (INDIA) OFF. P.B. ROAD YALLAPUR ONI, HUBLI, PIN. 580028 3 . SRI. JUZAR A MAGAR (GABAN) AGED 53 YEARS OCCUPATION. BUSINESS PARTNER M/S UPKAR AND MAGAR(INDIA) OFF. P.B. ROAD, YALLAPUR

SARVODAYA EDUCATION TRUST vs. THE UNION OF INDIA

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

35. Nextly, he relies on the Apex Court’s judgment in the case of RAGHUNATH RAI BAREJA AND ANOTHER v. PUNJAB NATIONAL BANK AND OTHERS reported in 2006 AIR SCW 6446, wherein it is held that if there is a conflict between law and equity, it is the law which has to prevail, in keeping with the Latin maxim ‘dura

PR. COMMISSIONER OF INCOME TAX (CENTRAL) vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD.,

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

35 - Section 153A of the Act provides that if any proceeding or any order of assessment or reassessment made under sub-Section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment relating to any assessment year which had abated under the second proviso would stand revived. The proviso thereto says that such revival shall

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

35 - Section 153A of the Act provides that if any proceeding or any order of assessment or reassessment made under sub-Section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment relating to any assessment year which had abated under the second proviso would stand revived. The proviso thereto says that such revival shall

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

35 - Section 153A of the Act provides that if any proceeding or any order of assessment or reassessment made under sub-Section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment relating to any assessment year which had abated under the second proviso would stand revived. The proviso thereto says that such revival shall

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

35 - Section 153A of the Act provides that if any proceeding or any order of assessment or reassessment made under sub-Section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment relating to any assessment year which had abated under the second proviso would stand revived. The proviso thereto says that such revival shall

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

35 - Section 153A of the Act provides that if any proceeding or any order of assessment or reassessment made under sub-Section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment relating to any assessment year which had abated under the second proviso would stand revived. The proviso thereto says that such revival shall

THE PR. COMMISIONER INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

35 - Section 153A of the Act provides that if any proceeding or any order of assessment or reassessment made under sub-Section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment relating to any assessment year which had abated under the second proviso would stand revived. The proviso thereto says that such revival shall

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

35 - Section 153A of the Act provides that if any proceeding or any order of assessment or reassessment made under sub-Section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment relating to any assessment year which had abated under the second proviso would stand revived. The proviso thereto says that such revival shall

THE PR. COMMISIONER OF INCOME TAX vs. M/S. GMR INFRASTRUCTURE LTD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

35 - Section 153A of the Act provides that if any proceeding or any order of assessment or reassessment made under sub-Section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment relating to any assessment year which had abated under the second proviso would stand revived. The proviso thereto says that such revival shall

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

35 - Section 153A of the Act provides that if any proceeding or any order of assessment or reassessment made under sub-Section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment relating to any assessment year which had abated under the second proviso would stand revived. The proviso thereto says that such revival shall

PR COMMISSIONER OF vs. M/S GMR HYDERABAD

Appeals stand disposed of accordingly

Bench: S.SUJATHA,RAVI V HOSMANI

35 - Section 153A of the Act provides that if any proceeding or any order of assessment or reassessment made under sub-Section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment relating to any assessment year which had abated under the second proviso would stand revived. The proviso thereto says that such revival shall

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

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

35 12. SRI GIRISH S POOJARY S/O SRI SOMAPPA PROP.- M/s.INDUSTRIAL CATERERS AGED ABOUT 49 YEARS NO.910, K N EXTENSION 6TH CROSS, 2ND MAIN YESHWANTHPUR BANGALORE-560022. 13. SRI DEEPAK KUMAR JAIN S/O LATE SRI DEVENDER KUMAR JAIN PROP. M/s.ADI ENGINEERING AGED ABOUT 41 YEARS NO.211, GARDEN VILAS RESIDENTIAL ASSN., NAGARBHAVI, BANGALORE-560072. 14. M/s.AGNI EARTH MOVERS