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. In other words, where circumstances justifying the conduct exist, the illegality which is manifest, cannot be sustained on the sole ground of laches. When substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have a vested right in the injustice being done

M/S SUMAN vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-5

Bench: The Hon’Ble Dr Justice Vineet Kothari

43 years S/o Sri. Parasmal Lunkad). ... Petitioner (By Mr. Chythanya K.K. Advocate) And The Principal Commissioner of Income Tax-5 Room No.538, 5th Floor 80 Feet Road, Koramangala Bengaluru-560 095. ... Respondent (By Mr. Jeevan J. Neeralgi, AGA) **** This Writ Petition is filed under Articles 226 and 227 of the Constitution of India, praying to quash

M/S ASHOK KUMAR BACHAWAR (HUF) vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice P.S.Dinesh Kumar Writ Petition No. 106714/2016 (T-Tar) & Writ Petition No.106796/2016 Between : M/S. Ashok Kumar Bachawat (Huf) Plot No.4, Adarsha Colony, Radio Park, Bellary-583101, Karnataka (Represented By Mr.Ashok Kumar Bachawat S/O Shir. Bhikarechand Bachawat Karta Of Huf Aged About 58 Years). ... Petitioner (By Sri B. G. Chidananda Urs, Advocate) & : 1. Union Of India Ministry Of Finance Represented By Its Secretary, North Block, New Delhi-110001 2. The Commissioner Of Central Excise No.71, Club Road, Belgaum-590001 3. The Joint Commissioner Of Service Tax Office Of The Commissioner Of Central Excise No.71, Club Road, Belgaum-590001. ... Respondents These Writ Petitions Are Filed Under Articles 226 & 227 Of The Constitution Of India, Praying To Quash The Impugned Order Dated 29.02.2016/04.03.2016 Is Enclosed As Annexure-D, Passed By Respondent No.3.

43,585/- under Section 78 of the : 4 : Act. It was made clear that the penalty, under Section 78 of the Act, would be reduced to 25% of the service tax, provided the entire amount of service tax and the interest thereon and the reduced penalty are paid within 30 days from the date of receipt of the said order

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

43 the case of Income Tax Officer, D-ward, Circle-II, Indore v. Kaluram reported in ITR Vol.156, 748 wherein the Madhya Pradesh High Court has held as: “ The learned counsel for the petitioner did not dispute the fact that the learned trial court had given several opportunities to the petitioner to lead evidence before charge but no evidence

SARVODAYA EDUCATION TRUST vs. THE UNION OF INDIA

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

43 by the courts as invalid for one or the other infirmity, thereby to cure the infirmity and pass the validating law so as to make the provision of the earlier law effective from the date when it was passed. 48. The High Court of Bombay in the case of President/Secretary, Vidarbha Youth Welfare Institution (Society), Amravati (supra) has held

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

43,782/-. (b) additional loss claimed on sale of securities - Rs.8,28,65,052/-. Being aggrieved, the assessee filed an appeal before the Commissioner of Income Tax (Appeals) who by an order dated 31.07.2014 partly allowed the appeal. The assessee thereupon filed an appeal before the Income Tax Appellate Tribunal (hereinafter referred to as 'the tribunal' for short). The tribunal

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

43,44,983 12) Rebate from power generators Rs.4,45,21,271 -------------------- Total Rs.15,53,99,921 ------------------- 5. The appellant’s case was selected for scrutiny, subsequently, an assessment order was passed under Section 143(3) of the Act by the assessing officer accepting the returned income declared by the appellant. Thereafter, the revisional authority invoking the provisions under Section

DR V. NARAYANASWAMY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

43 YEARS, S/O VENKATAPPA, RESIDING AT #133, LEELA HOSPITAL, 10TH CROSS, MARGOSA ROAD, 47 MALLESHWARAM, BANGALORE-560003. ... PETITIONER (BY SRI. BALRAM R RAO, ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, FINANCE DEPARTMENT, NEW DELHI-110 001. 2. CENTRAL BOARD OF DIRECT TAXES, REP. BY ITS COMMISSIONER DEPARTMENT OF REVENUE, MINISTRY OF FINANCE

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

43 YEARS, S/O VENKATAPPA, RESIDING AT #133, LEELA HOSPITAL, 10TH CROSS, MARGOSA ROAD, 47 MALLESHWARAM, BANGALORE-560003. ... PETITIONER (BY SRI. BALRAM R RAO, ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, FINANCE DEPARTMENT, NEW DELHI-110 001. 2. CENTRAL BOARD OF DIRECT TAXES, REP. BY ITS COMMISSIONER DEPARTMENT OF REVENUE, MINISTRY OF FINANCE

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

43 YEARS, S/O VENKATAPPA, RESIDING AT #133, LEELA HOSPITAL, 10TH CROSS, MARGOSA ROAD, 47 MALLESHWARAM, BANGALORE-560003. ... PETITIONER (BY SRI. BALRAM R RAO, ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, FINANCE DEPARTMENT, NEW DELHI-110 001. 2. CENTRAL BOARD OF DIRECT TAXES, REP. BY ITS COMMISSIONER DEPARTMENT OF REVENUE, MINISTRY OF FINANCE

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

43 YEARS, S/O VENKATAPPA, RESIDING AT #133, LEELA HOSPITAL, 10TH CROSS, MARGOSA ROAD, 47 MALLESHWARAM, BANGALORE-560003. ... PETITIONER (BY SRI. BALRAM R RAO, ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, FINANCE DEPARTMENT, NEW DELHI-110 001. 2. CENTRAL BOARD OF DIRECT TAXES, REP. BY ITS COMMISSIONER DEPARTMENT OF REVENUE, MINISTRY OF FINANCE

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

43 YEARS, S/O VENKATAPPA, RESIDING AT #133, LEELA HOSPITAL, 10TH CROSS, MARGOSA ROAD, 47 MALLESHWARAM, BANGALORE-560003. ... PETITIONER (BY SRI. BALRAM R RAO, ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, FINANCE DEPARTMENT, NEW DELHI-110 001. 2. CENTRAL BOARD OF DIRECT TAXES, REP. BY ITS COMMISSIONER DEPARTMENT OF REVENUE, MINISTRY OF FINANCE

M/S TEE ENN ENTERPRISES vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

43 YEARS, S/O VENKATAPPA, RESIDING AT #133, LEELA HOSPITAL, 10TH CROSS, MARGOSA ROAD, 47 MALLESHWARAM, BANGALORE-560003. ... PETITIONER (BY SRI. BALRAM R RAO, ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, FINANCE DEPARTMENT, NEW DELHI-110 001. 2. CENTRAL BOARD OF DIRECT TAXES, REP. BY ITS COMMISSIONER DEPARTMENT OF REVENUE, MINISTRY OF FINANCE

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

43 YEARS, S/O VENKATAPPA, RESIDING AT #133, LEELA HOSPITAL, 10TH CROSS, MARGOSA ROAD, 47 MALLESHWARAM, BANGALORE-560003. ... PETITIONER (BY SRI. BALRAM R RAO, ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, FINANCE DEPARTMENT, NEW DELHI-110 001. 2. CENTRAL BOARD OF DIRECT TAXES, REP. BY ITS COMMISSIONER DEPARTMENT OF REVENUE, MINISTRY OF FINANCE

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

43 YEARS, S/O VENKATAPPA, RESIDING AT #133, LEELA HOSPITAL, 10TH CROSS, MARGOSA ROAD, 47 MALLESHWARAM, BANGALORE-560003. ... PETITIONER (BY SRI. BALRAM R RAO, ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, FINANCE DEPARTMENT, NEW DELHI-110 001. 2. CENTRAL BOARD OF DIRECT TAXES, REP. BY ITS COMMISSIONER DEPARTMENT OF REVENUE, MINISTRY OF FINANCE

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

43 YEARS, S/O VENKATAPPA, RESIDING AT #133, LEELA HOSPITAL, 10TH CROSS, MARGOSA ROAD, 47 MALLESHWARAM, BANGALORE-560003. ... PETITIONER (BY SRI. BALRAM R RAO, ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, FINANCE DEPARTMENT, NEW DELHI-110 001. 2. CENTRAL BOARD OF DIRECT TAXES, REP. BY ITS COMMISSIONER DEPARTMENT OF REVENUE, MINISTRY OF FINANCE

ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

43 YEARS, S/O VENKATAPPA, RESIDING AT #133, LEELA HOSPITAL, 10TH CROSS, MARGOSA ROAD, 47 MALLESHWARAM, BANGALORE-560003. ... PETITIONER (BY SRI. BALRAM R RAO, ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, FINANCE DEPARTMENT, NEW DELHI-110 001. 2. CENTRAL BOARD OF DIRECT TAXES, REP. BY ITS COMMISSIONER DEPARTMENT OF REVENUE, MINISTRY OF FINANCE

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

43 YEARS, S/O VENKATAPPA, RESIDING AT #133, LEELA HOSPITAL, 10TH CROSS, MARGOSA ROAD, 47 MALLESHWARAM, BANGALORE-560003. ... PETITIONER (BY SRI. BALRAM R RAO, ADVOCATE) AND: 1. UNION OF INDIA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, FINANCE DEPARTMENT, NEW DELHI-110 001. 2. CENTRAL BOARD OF DIRECT TAXES, REP. BY ITS COMMISSIONER DEPARTMENT OF REVENUE, MINISTRY OF FINANCE