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

SARVODAYA EDUCATION TRUST vs. THE UNION OF INDIA

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

56. This being the scheme of the Statute and the Rules framed thereunder, the interest cannot be awarded without holding the enquiry as to who, the employee or employer, is responsible for the delay in the payment of gratuity and whether the Controlling 48 Authority’s permission is obtained by the employer for not paying the gratuity. If an employee

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

56,61,835/-. In the return of income, the 5 assessee made an additional claim on account of loss on sale of securities to the extent of Rs.8,28,65,052/-. 3. The Assessing Officer by an order dated 30.03.2013 passed under Section 143(3) read with Section 147 of the Act determined the income of the assessee at Rs.51

M/S HOTEL FISHLAND vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

56 CENTRALISED PROCESSING CELL-TDS. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME TAX ACT, 1961 IS UNREASONABLE

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

56 CENTRALISED PROCESSING CELL-TDS. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME TAX ACT, 1961 IS UNREASONABLE

M/S PROCESS PUMPS (I) PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

56 CENTRALISED PROCESSING CELL-TDS. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME TAX ACT, 1961 IS UNREASONABLE

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

56 CENTRALISED PROCESSING CELL-TDS. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME TAX ACT, 1961 IS UNREASONABLE

DR V. NARAYANASWAMY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

56 CENTRALISED PROCESSING CELL-TDS. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME TAX ACT, 1961 IS UNREASONABLE

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

56 CENTRALISED PROCESSING CELL-TDS. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME TAX ACT, 1961 IS UNREASONABLE

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

56 CENTRALISED PROCESSING CELL-TDS. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME TAX ACT, 1961 IS UNREASONABLE

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

56 CENTRALISED PROCESSING CELL-TDS. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME TAX ACT, 1961 IS UNREASONABLE

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

56 CENTRALISED PROCESSING CELL-TDS. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME TAX ACT, 1961 IS UNREASONABLE

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

56 CENTRALISED PROCESSING CELL-TDS. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME TAX ACT, 1961 IS UNREASONABLE

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

56 CENTRALISED PROCESSING CELL-TDS. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME TAX ACT, 1961 IS UNREASONABLE

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

56 CENTRALISED PROCESSING CELL-TDS. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME TAX ACT, 1961 IS UNREASONABLE

ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

56 CENTRALISED PROCESSING CELL-TDS. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME TAX ACT, 1961 IS UNREASONABLE

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

56 CENTRALISED PROCESSING CELL-TDS. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME TAX ACT, 1961 IS UNREASONABLE

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

56 CENTRALISED PROCESSING CELL-TDS. ... RESPONDENTS (BY SRI. K.V. ARAVIND, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO A WRIT OF DECLARATION OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION DECLARING THAT THE FINANCE ACT NO.2 OF 2012 BY WAY OF INSERTION OF SECTION 234E TO INCOME TAX ACT, 1961 IS UNREASONABLE