ERAPPA vs. THE DEPUTY COMMISSIONER

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

45 YEARS R/O NARSIPURA VILLAGE TARIKERE TALUK CHIKKMAGALURU DISTRICT - - WP No. 9257 of 2014 3 3(g) SMT. KUMARAMMA W/O KUMARAPPA D/O LATE MALLAIAH AGED ABOUT 40 YEARS HUNUSEGHATTA VILLAGE TARIKERE TALUK CHIKKAMAGALURU DISTRICT 3(h) SMT. SAVITHA W/O BASAVARAJAPPA D/O LATE MALLAIAH AGED ABOUT 40 YEARS R/O CHANNENAHALLI ESTATE KADURU TALUK CHIKKAMGALURU DISTRICT …RESPONDENTS (BY SRI. VENKATASATHYA NARAYANA, HCGP

SRI MUNINAGA REDDY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr.Justice B. Veerappa Writ Petition No.25553/2018 (T-It) Between:

45) S.T.R. 47(Kar.) wherein this Court while considering the appeal under the provisions of Section 85 of the Finance Act, has condoned the delay

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

45 application filed for discharge which is challengeable under the revisional provision. 8. I am in respectful agreement with the judgment of both the Madhya Pradesh and Allahabad High Courts in the above said decisions. 9. Furthermore, I want to add one more provision of Cr.P.C. i.e. Section 258 which reads as under: “258. Power to stop proceedings in certain

SARVODAYA EDUCATION TRUST vs. THE UNION OF INDIA

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

45 51. In this context, I may also usefully refer to the Division Bench’s judgment of Delhi High Court in the case of INDEPENDENT SCHOOLS’ FEDERATION OF INDIA (REGD) v. UNION OF INDIA & ORS. passed in W.P.(C) No.6168/2010, disposed of on 2.12.2011. In the said case, the same statutory provisions were questioned. Para 33 of the said decision

SRI S V SRINIVASA BABU vs. THE DEPUTY COMMISSIONER

The appeal is disposed of

Bench: S.G.PANDIT,K. V. ARAVIND

condoned the delay and directed CIT(A) to re-hear the matter on merits. The CIT(A)-II under order dated 27.02.2009 rejected the appeal for non-payment of admitted tax as required under Section 249(4) of the Act. The Assessee thereafter preferred an appeal before the Tribunal. The Tribunal, while rejecting the contention of the Assessee as regards

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

condonation of delay, without considering the principles enunciated by the Hon’ble Supreme Court? : 5 : ii) Whether the order of the Tribunal can be held to be good in law, when it dismissed the appeal of the appellant solely on the ground of limitation without examining the merits of the appeal especially against the background that the subject-amounts involved

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

45 AND: 1. THE DEPUTY COMMISSIONER OF INCOME-TAX CENTRALIZED PROCESSING CELL-TDS AAYKAR BHAWAN, SECTOR-3 VAISHALI, GHAZIABAD UP- 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) THESE WRIT PETITIONS ARE FILED UNDER ARTICLE 226 & 227 OF THE CONSTITUTION OF INDIA

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

45 AND: 1. THE DEPUTY COMMISSIONER OF INCOME-TAX CENTRALIZED PROCESSING CELL-TDS AAYKAR BHAWAN, SECTOR-3 VAISHALI, GHAZIABAD UP- 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) THESE WRIT PETITIONS ARE FILED UNDER ARTICLE 226 & 227 OF THE CONSTITUTION OF INDIA

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

45 AND: 1. THE DEPUTY COMMISSIONER OF INCOME-TAX CENTRALIZED PROCESSING CELL-TDS AAYKAR BHAWAN, SECTOR-3 VAISHALI, GHAZIABAD UP- 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) THESE WRIT PETITIONS ARE FILED UNDER ARTICLE 226 & 227 OF THE CONSTITUTION OF INDIA

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

45 AND: 1. THE DEPUTY COMMISSIONER OF INCOME-TAX CENTRALIZED PROCESSING CELL-TDS AAYKAR BHAWAN, SECTOR-3 VAISHALI, GHAZIABAD UP- 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) THESE WRIT PETITIONS ARE FILED UNDER ARTICLE 226 & 227 OF THE CONSTITUTION OF INDIA

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

45 AND: 1. THE DEPUTY COMMISSIONER OF INCOME-TAX CENTRALIZED PROCESSING CELL-TDS AAYKAR BHAWAN, SECTOR-3 VAISHALI, GHAZIABAD UP- 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) THESE WRIT PETITIONS ARE FILED UNDER ARTICLE 226 & 227 OF THE CONSTITUTION OF INDIA

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

45 AND: 1. THE DEPUTY COMMISSIONER OF INCOME-TAX CENTRALIZED PROCESSING CELL-TDS AAYKAR BHAWAN, SECTOR-3 VAISHALI, GHAZIABAD UP- 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) THESE WRIT PETITIONS ARE FILED UNDER ARTICLE 226 & 227 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

45 AND: 1. THE DEPUTY COMMISSIONER OF INCOME-TAX CENTRALIZED PROCESSING CELL-TDS AAYKAR BHAWAN, SECTOR-3 VAISHALI, GHAZIABAD UP- 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) THESE WRIT PETITIONS ARE FILED UNDER ARTICLE 226 & 227 OF THE CONSTITUTION OF INDIA

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

45 AND: 1. THE DEPUTY COMMISSIONER OF INCOME-TAX CENTRALIZED PROCESSING CELL-TDS AAYKAR BHAWAN, SECTOR-3 VAISHALI, GHAZIABAD UP- 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) THESE WRIT PETITIONS ARE FILED UNDER ARTICLE 226 & 227 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

45 AND: 1. THE DEPUTY COMMISSIONER OF INCOME-TAX CENTRALIZED PROCESSING CELL-TDS AAYKAR BHAWAN, SECTOR-3 VAISHALI, GHAZIABAD UP- 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) THESE WRIT PETITIONS ARE FILED UNDER ARTICLE 226 & 227 OF THE CONSTITUTION OF INDIA

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

45 AND: 1. THE DEPUTY COMMISSIONER OF INCOME-TAX CENTRALIZED PROCESSING CELL-TDS AAYKAR BHAWAN, SECTOR-3 VAISHALI, GHAZIABAD UP- 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) THESE WRIT PETITIONS ARE FILED UNDER ARTICLE 226 & 227 OF THE CONSTITUTION OF INDIA

ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

45 AND: 1. THE DEPUTY COMMISSIONER OF INCOME-TAX CENTRALIZED PROCESSING CELL-TDS AAYKAR BHAWAN, SECTOR-3 VAISHALI, GHAZIABAD UP- 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) THESE WRIT PETITIONS ARE FILED UNDER ARTICLE 226 & 227 OF THE CONSTITUTION OF INDIA

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

45 AND: 1. THE DEPUTY COMMISSIONER OF INCOME-TAX CENTRALIZED PROCESSING CELL-TDS AAYKAR BHAWAN, SECTOR-3 VAISHALI, GHAZIABAD UP- 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) THESE WRIT PETITIONS ARE FILED UNDER ARTICLE 226 & 227 OF THE CONSTITUTION OF INDIA