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

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

set aside. Hence the petitioner was unable to submit its returns under 3 Section 139 of the Income Tax Act, 1961, for short the ‘Act’, within the time stipulated. 3. Having secured the opinion of experts in the field of income tax who opined that the petitioner is entitled to exemption from tax under Section

THE COMMISSIONER OF INCOME TAX vs. M/S AXA BUSINESS

Bench: B.MANOHAR,DILIP B.BHOSALE

set-off of loss of 3 U.K.Branch with an application for condonation of delay under Section 119 (2) (b) of the Income

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

The appeal stands disposed of as indicated above

Bench: S.SUJATHA,RAVI V HOSMANI

condonation of delay in filing the loss return. 4. Being aggrieved by the said order, an appeal was filed by the assessee before the Tribunal which - 6 - came to be dismissed. Hence, the assessee has preferred this appeal. 5. Learned counsel appearing for the appellant/assessee submitted that the denial of set

THE COMMISSIONER OF INCOME-TAX vs. M/S GOLF VIEW HOMES LTD.,

Bench: P.S.DINESH KUMAR,JAYANT PATEL

loss, if any, to be set off against property income in terms of Section 71 of the Act.” Under the circumstances, the present appeal by the revenue before this Court. 4. We have heard Sri.Aravind, learned counsel appearing for the appellant-revenue and also Sri.Shankar, learned counsel appearing for the assessee on merits of the appeal. 5. The contention raised

THE COMMISSIONER OF INCOME-TAX vs. M/S GOLF VIEW HOMES LTD

Bench: P.S.DINESH KUMAR,JAYANT PATEL

loss, if any, to be set off against property income in terms of Section 71 of the Act.” Under the circumstances, the present appeal by the revenue before this Court. 4. We have heard Sri.Aravind, learned counsel appearing for the appellant-revenue and 11 also Sri.Shankar, learned counsel appearing for the assessee on merits of the appeal. 5. The contention

THE COMMISSIONER OF INCOME-TAX vs. M/S GOLF VIEW HOMES LTD

Bench: P.S.DINESH KUMAR,JAYANT PATEL

loss, if any, to be set off against property income in terms of Section 71 of the Act.” Under the circumstances, the present appeal by the revenue before this Court. 4 We have heard Sri.Aravind, learned counsel appearing for the appellant-revenue and also Sri.Shankar, learned counsel appearing for the assessee on merits of the appeal. 8 5. The contention

THE COMMISSIONER OF INCOME TAX vs. M/S CYBER PARK DEVELOPMENT

In the result, the appeal fails

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

SET ASIDE THE ORDER PASSED BY THE ITAT, BANGALORE IN ITA NO.77/BANG/2013 DATED 31.10.2013 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX, BANGALORE-I, BANGALORE. THIS ITA COMING ON FOR FINAL HEARING, THIS DAY, ALOK ARADHE J., DELIVERED THE FOLLOWING: JUDGMENT This appeal under Section 260A of the Income

COMMISSIONER OF vs. MOOKAMBIKA TEMPLE

Bench: S.SUJATHA,VINEET KOTHARI

set off of loss and not excess expenditure or deficit? 3. Whether on the facts and in the circumstances of the case, the Tribunal is right in law in holding that assessee is entitled to claim depreciation on capital assets when it amounts to double deduction as the income of the assessee is already exempt and amended provisions

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S BELLAD and COMPANY

Appeal is allowed

Bench: The Hon'Ble Mr Justice Hanchate Sanjeevkumar Regular First Appeal No.100154 Of 2015 (Par/Pos) Between:

loss. It is a cheating intended to get an advantage. Jagannath was working as a clerk with Chunilal Sowcar. He purchased the property in the court auction on behalf of Chunilal Sowcar. He had, on his own volition, executed the registered release deed (Ex. B-15) in favour of Chunilal Sowcar regarding the property in dispute. He knew that

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

setting aside the assessment order without directing a fresh assessment is contrary to the provisions of Section 263 of the Act. Appeal filed by the assessee belatedly with a delay of 913 days was not 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

THE COMMISSIONER OF INCOME TAX vs. M/S LUWA INDIA PVT LTD

Bench: S.SUJATHA,VINEET KOTHARI

SET ASIDE THE ORDER PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BANGALORE IN ITA No.67/BANG/2005 DATED 06.07.2006 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DY., COMMISSIONER OF INCOME TAX, CIRCLE-11(3), BANGALORE IN THE INTEREST OF JUSTICE AND EQUITY. THIS INCOME TAX APPEAL IS COMING ON FOR ORDERS THIS DAY, S. SUJATHA

THE COMMISSIONER OF INCOME TAX vs. M/S HAPPY FARMS AND RESORTS LTD

Bench: S.SUJATHA,VINEET KOTHARI

SET ASIDE THE ORDER PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BANGALORE IN ITA No.1417/BANG/2003 DATED 31.08.2005 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE INCOME TAX OFFICER, WARD-11(2), BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY. THIS INCOME TAX APPEAL IS COMING ON FOR ORDERS THIS DAY, S. SUJATHA J., MADE

THE INCOME TAX OFFICER vs. DR RAVIVARMA ALVA

Bench: S.SUJATHA,VINEET KOTHARI

SET ASIDE THE ORDER PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BANGALORE BENCH-A IN ITA NO.2721/BANG/2004 DATED 06.12.2006 AND CONFIRM THE ORDER PASSED BY THE ASSESSING OFFICER, IN THE INTEREST OF JUSTICE AND EQUITY. Date of order: 30-7-2018 ITA No.546/2007 The Income Tax Officer & Anr. vs. Dr.Ravivarma Alva 2/20 THIS INCOME TAX APPEAL IS COMING

THE COMMISSIONER OF INCOME TAX vs. M/S LUWA INDIA PVT LTD

Bench: S.SUJATHA,VINEET KOTHARI

SET ASIDE THE ORDER PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, BANGALORE IN ITA No.68/BANG/2005 DATED 06.07.2006 CONFIRMING THE ORDER OF THE APPELLATE COMMISSIONER AND CONFIRM THE ORDER PASSED BY THE DY., COMMISSIONER OF INCOME TAX, CIRCLE-11(3), BANGALORE IN THE INTEREST OF JUSTICE AND EQUITY. THIS INCOME TAX APPEAL IS COMING ON FOR ORDERS THIS DAY, S. SUJATHA

THE COMMISSIONER OF INCOME TAX vs. SHRI ANIL KABRA

Bench: S.SUJATHA,VINEET KOTHARI

SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, IN I.T.A. No.3808/BANG/2004 DATED 30.08.2005 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-12(2), BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY. THIS INCOME TAX APPEAL IS COMING ON FOR ORDERS THIS DAY, S. SUJATHA

THE COMMISSIONER OF INCOME TAX vs. SRI ANIL KABRA

Bench: S.SUJATHA,VINEET KOTHARI

SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, IN I.T.A. No.3807/BANG/2004 DATED 30.08.2005 AND CONFIRM THE ORDER OF THE APPELLATE COMMISSIONER CONFIRMING THE ORDER PASSED BY THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-12(2), BANGALORE IN THE INTEREST OF JUSTICE AND EQUITY. THIS INCOME TAX APPEAL IS COMING ON FOR ORDERS THIS DAY, S. SUJATHA

THE COMMISSIONER OF INCOME TAX vs. SHRI MADANLAL SOLANKI

Bench: S.SUJATHA,VINEET KOTHARI

SET ASIDE THE ORDERS PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL, IN MP NO.167/BANG/2005 DATED 26.12.2005 CONFIRMING THE ORDER PASSED BY THE INCOME-TAX APPELLATE TRIBUNAL IN ITA NO.579/BANG/1996 CONFIRMING THE ORDER PASSED BY THE INCOME TAX OFFICER, WARD-2(4), BANGALORE, IN THE INTEREST OF JUSTICE AND EQUITY. THIS INCOME TAX APPEAL IS COMING ON FOR ORDERS THIS