SRI. DEVENDRA PAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav Writ Petition No. 52305/2018 (T-It) Between: Sri. Devendra Pai S/O. Late Narasimha Pai No. 1012, "Udaya", 2Nd Cross, Vivekananda Circle, Mysore - 23. … Petitioner (By Sri. S. Shankar, Senior Advocate As Amicus Curiae Sri. S. Parthasarathi, Advocate) And: 1. The Assistant Commissioner Of

Section 119(2)(b) has been rejected on the ground that the same was filed beyond the period of 6 years, while 9 observing that the Circular 9/2015 dated 09.06.2015 does not permit condoning the delay

M/S. THE KOLAR & CHICKBALLAPUR vs. THE ASST. COMMISSIONER

The appeal stands disposed of as indicated above

Bench: S.SUJATHA,RAVI V HOSMANI

9. Section 139(3) of the Act reads thus: “(3) If any person who has sustained a loss in any previous year under the head “Profits and gains of business or profession” or under the head “Capital gains” and claims that the loss or any part thereof should be carried forward under sub-section (1) of section

SARVODAYA EDUCATION TRUST vs. THE UNION OF INDIA

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

9 SCC 286. He also relies upon the Division Bench’s judgment of this Court reported in (2013) 1 KLJ 379 in the case of SHAMARAJA UDUPA v. THE ASSISTANT LABOUR COMMISSIONER, MANGALORE AND OTHERS in support of his submissions. 19. Sri V.Krishna Murthy, the learned counsel appearing for the petitioners in W.P.Nos.43321/2015 and 43322/2015 submits that the fourth

BALKURU HALU UTHPADAKARA vs. PRL COMMISIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

9 AND: 1. Prl. Commissioner of Income Tax, Aayakar Bhavan, C.R. Building, N.G. Road, Attavara, Mangaluru – 575 001. 2. Dy. Commissioner of Income Tax, Centralized Processing Centre, Bengaluru – 560 500. 3. Income Tax Officer, Ward – 2, Aayakar Bhavan, Adi – Udupi Malpe Road, Udupi – 576 103. ... Respondents (By Sri. Jeevan R Neeralgi, Advocate a/w Sri. E.I.Sanmathi, Advocate) This Writ Petition

K M CREDIT SOUHARDA SAHAKARI LTD vs. PRL. COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

9 AND: 1. Prl. Commissioner of Income Tax, Aayakar Bhavan, C.R. Building, N.G. Road, Attavara, Mangaluru – 575 001. 2. Dy. Commissioner of Income Tax, Centralized Processing Centre, Bengaluru – 560 500. 3. Income Tax Officer, Ward – 2, Aayakar Bhavan, Adi – Udupi Malpe Road, Udupi – 576 103. ... Respondents (By Sri. Jeevan R Neeralgi, Advocate a/w Sri. E.I.Sanmathi, Advocate) This Writ Petition

NAVANIDHI VIVIDHODDESHA vs. PRL. COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

9 AND: 1. Prl. Commissioner of Income Tax, Aayakar Bhavan, C.R. Building, N.G. Road, Attavara, Mangaluru – 575 001. 2. Dy. Commissioner of Income Tax, Centralized Processing Centre, Bengaluru – 560 500. 3. Income Tax Officer, Ward – 2, Aayakar Bhavan, Adi – Udupi Malpe Road, Udupi – 576 103. ... Respondents (By Sri. Jeevan R Neeralgi, Advocate a/w Sri. E.I.Sanmathi, Advocate) This Writ Petition

SASTHAVU HALU UTHPADAKARA MAHILA vs. PRL COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

9 AND: 1. Prl. Commissioner of Income Tax, Aayakar Bhavan, C.R. Building, N.G. Road, Attavara, Mangaluru – 575 001. 2. Dy. Commissioner of Income Tax, Centralized Processing Centre, Bengaluru – 560 500. 3. Income Tax Officer, Ward – 2, Aayakar Bhavan, Adi – Udupi Malpe Road, Udupi – 576 103. ... Respondents (By Sri. Jeevan R Neeralgi, Advocate a/w Sri. E.I.Sanmathi, Advocate) This Writ Petition

BIDKALKATTE MILK PRODUCERS ' vs. PRL. COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

9 AND: 1. Prl. Commissioner of Income Tax, Aayakar Bhavan, C.R. Building, N.G. Road, Attavara, Mangaluru – 575 001. 2. Dy. Commissioner of Income Tax, Centralized Processing Centre, Bengaluru – 560 500. 3. Income Tax Officer, Ward – 2, Aayakar Bhavan, Adi – Udupi Malpe Road, Udupi – 576 103. ... Respondents (By Sri. Jeevan R Neeralgi, Advocate a/w Sri. E.I.Sanmathi, Advocate) This Writ Petition

PADUMUNDU MILK PRODUCERS WOMEN vs. PRL COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

9 AND: 1. Prl. Commissioner of Income Tax, Aayakar Bhavan, C.R. Building, N.G. Road, Attavara, Mangaluru – 575 001. 2. Dy. Commissioner of Income Tax, Centralized Processing Centre, Bengaluru – 560 500. 3. Income Tax Officer, Ward – 2, Aayakar Bhavan, Adi – Udupi Malpe Road, Udupi – 576 103. ... Respondents (By Sri. Jeevan R Neeralgi, Advocate a/w Sri. E.I.Sanmathi, Advocate) This Writ Petition

SHREE GURU NITHYANANDA SOUHARDA vs. PRL COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

9 AND: 1. Prl. Commissioner of Income Tax, Aayakar Bhavan, C.R. Building, N.G. Road, Attavara, Mangaluru – 575 001. 2. Dy. Commissioner of Income Tax, Centralized Processing Centre, Bengaluru – 560 500. 3. Income Tax Officer, Ward – 2, Aayakar Bhavan, Adi – Udupi Malpe Road, Udupi – 576 103. ... Respondents (By Sri. Jeevan R Neeralgi, Advocate a/w Sri. E.I.Sanmathi, Advocate) This Writ Petition

THOMBATHU MILK PRODUCERS vs. PRL COMMISIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

9 AND: 1. Prl. Commissioner of Income Tax, Aayakar Bhavan, C.R. Building, N.G. Road, Attavara, Mangaluru – 575 001. 2. Dy. Commissioner of Income Tax, Centralized Processing Centre, Bengaluru – 560 500. 3. Income Tax Officer, Ward – 2, Aayakar Bhavan, Adi – Udupi Malpe Road, Udupi – 576 103. ... Respondents (By Sri. Jeevan R Neeralgi, Advocate a/w Sri. E.I.Sanmathi, Advocate) This Writ Petition

KERADI MILK PRODUCERS WOMEN S vs. PRL COMMISIONER OF INCOME TAX

Bench: The Hon’Ble Mr. Justice P.B. Bajanthri

9 AND: 1. Prl. Commissioner of Income Tax, Aayakar Bhavan, C.R. Building, N.G. Road, Attavara, Mangaluru – 575 001. 2. Dy. Commissioner of Income Tax, Centralized Processing Centre, Bengaluru – 560 500. 3. Income Tax Officer, Ward – 2, Aayakar Bhavan, Adi – Udupi Malpe Road, Udupi – 576 103. ... Respondents (By Sri. Jeevan R Neeralgi, Advocate a/w Sri. E.I.Sanmathi, Advocate) This Writ Petition

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.

9(2) of CST Act read with Sections 35, 36 and 72 (2) of KVAT Act, 2003 calling upon the petitioner to file their objection to the proposal within 7 days from the date of receipt of the said notice. The petitioner filed objections to the said proposition notice and contended that the proposing to levy a higher rate

ARECANUT PROCESSING AND SALE CO-OPERATIVE SOCIETY vs. THE COMMISSIONER OF INCOME TAX

In the result, these petitions are allowed

Bench: Hon'Ble Mr. Justice Ram Mohan Reddy

9 to constitute sufficient cause to condone the delay and therefore, its rejection is perverse. 13. It is the case of the petitioner that the sale of agricultural produce of its members is the only source of income, entitled to a deduction under Section 80P (2

M/S N.M.D.C vs. THE AUTHORITY FOR ADVANCE RULING

Bench: R-1.

2) The order referred to in sub-section (1) shall be passed within a period % of ninety days from the date of filing of the appeal under section 100 or a reference under sub-section (5) of section 98. 13 (3) Where the members of the Appellate Authority differ on any point or points referred to in appeal or reference

M/S SHARAVATHY CONDUCTORS vs. THE CHIEF COMMISSIONER OF

Bench: The Hon’Ble Dr.Justice Vineet Kothari W.P.No.28376/2017 (T-It) Between

CONDONATION OF DELAY IN FILING REFUND CLAIM AND CLAIM OF CARRY Date of order 24.10.2017 W.P.No.28376/2017 M/s. Sharavathy Conductors Private Limited vs. The Chief Commissioner of Income Tax & Ors. 7/13 FORWARD LOSSES UNDER SECTION 119(2)(B) CIRCULAR 9/2015 [F.NO.312/22/2015-OT], DATED 9

R. RAMAKRISHNAN vs. THE CENTRAL BOARD OF DIRECT TAXES

Appeal is allowed in part

Bench: S.SUJATHA,SHIVASHANKAR AMARANNAVAR

condonation of delay under section 119(2xb) which are pending as on the date of issue of the Circular.” 8. Indisputably, application under Section 119[2][b] of the Act was filed by the appellant – assessee on 24.05.2011 before the respondent No.1. Had the respondent No.1 considered the said application before issuance of the Circular dated 09.06.2015, certainly the said

VASUDEV ADIGAS FAST FOODS PVT. LTD. vs. CENTRAL BOARD OF DIRECT TAXES

In the result, the petition is allowed

Bench: The Hon’Ble Mr. Justice Alok Aradhe

9. I have considered the submissions made by the learned counsel for the parties and have perused the record. Section 119(2)(b) of the Act empowers the Board to condone the delay