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103 results for “condonation of delay”+ Short Term Capital Gainsclear

Sorted by relevance

Mumbai416Chennai341Kolkata217Delhi153Ahmedabad145Hyderabad123Jaipur118Bangalore112Karnataka103Chandigarh85Pune70Surat50Calcutta46Nagpur35Panaji35Indore30Visakhapatnam24Lucknow24Raipur22Rajkot19Agra13Cuttack11Ranchi9Cochin9SC9Amritsar7Jodhpur6Patna6Guwahati6Jabalpur5Varanasi5Dehradun3Allahabad3Telangana2Andhra Pradesh1A.K. SIKRI N.V. RAMANA1

Key Topics

Section 54E7Section 119(2)(b)5Section 1544Exemption4Condonation of Delay4Section 543Section 1193Deduction2

DR(SMT) SUJATHA RAMESH vs. CENTRAL BOARD OF DIRECT TAXES

WP/54672/2015HC Karnataka24 Oct 2017

Bench: The Hon'Ble Dr.Justice Vineet Kothari

Section 119Section 119(2)(b)Section 119(2)(c)Section 54Section 54E

capital gain exemption bonds U/s 54 EC. I sold my site on 27.07.2012. I should have deposited in Bonds before 26.01.2013; however I could not put money in such deposits within this time period. I went to USA in this period for my personal work and stayed there for some time. In this period the purchase of bonds as required

R. RAMAKRISHNAN vs. THE CENTRAL BOARD OF DIRECT TAXES

Appeal is allowed in part

WA/3797/2019

Showing 1–20 of 103 · Page 1 of 6

HC Karnataka
07 Apr 2022

Bench: S.SUJATHA,SHIVASHANKAR AMARANNAVAR

Section 119Section 154Section 264Section 4Section 54E

terms of Section 54EC of the Income Tax Act, 1961 [‘Act’ for short]. It transpires that the appellant had sold the property on 03.08.2002 located at No.3304, HAL II Stage, Bengaluru through a registered sale deed. The appellant had invested Rs.25,00,000/- in Rural Electrification Corporation Ltd., [‘REC’ for short] bonds on 05.02.2003. The Assessing Authority having opined that

SMT. DR. SUDHA KRISHNASWAMY vs. CHIEF COMMISSIONER OF INCOME TAX

WP/15891/2016HC Karnataka27 Mar 2018

Bench: The Chief Commissioner Of Income Tax

Section 119(2)(b)Section 195Section 54

short) by the Chief Commissioner of Income Tax (Intl. Taxn), South Zone, Bengaluru, relating to the Assessment years 2010-11, 2011-12 and 2012-13, whereby the petition filed by the petitioner for condonation of delay to submit the returns have been rejected. 2. The assessee, a non-resident, residing permanently at the United States of America has filed

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

The appeal stands disposed of as indicated above

ITA/280/2015HC Karnataka01 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 119(2)(b)Section 143(3)Section 154Section 260Section 260A

short) relating to the assessment year 2006-07. 2. The appeal was admitted to consider the following substantial questions of law:- (i) Whether in law, the authorities below were justified in approving the action of the assessing officer who chose to rectify the alleged mistake, under Section 154 of an issue which is debatable in nature? (ii) Whether

SMT. V.KRISHNAMMA vs. THE STATE OF KARNATAKA

WP/36324/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

short 'KLGP Act-2011') has been challenged. ADVOCATES FOR PETITIONERS 2. We have heard Sriyuths Ashok Harnahalli for P N Manmohan, G.Krishnamurthy for Aparna N, K.Chandrakanth Patil and R.Purushotham, D.N.Nanjunda Reddy for Prakash.T.Hebbar, N.Devhadass for M.Veerabhadraiah, Uday Holla for Mohumed Sadiqh B.A., M.B. Anirudh, B.M.Mohan Kumar, K.Shashikiran Shetty for Latha S. Shetty, P.S.Rajagopal for R.Badrinath, Jayakumar.S.Patil for Shahul Hameed

SRI. GURUPRASAD vs. GOVERNMENT OF KARNATAKA

WP/8176/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

short 'KLGP Act-2011') has been challenged. ADVOCATES FOR PETITIONERS 2. We have heard Sriyuths Ashok Harnahalli for P N Manmohan, G.Krishnamurthy for Aparna N, K.Chandrakanth Patil and R.Purushotham, D.N.Nanjunda Reddy for Prakash.T.Hebbar, N.Devhadass for M.Veerabhadraiah, Uday Holla for Mohumed Sadiqh B.A., M.B. Anirudh, B.M.Mohan Kumar, K.Shashikiran Shetty for Latha S. Shetty, P.S.Rajagopal for R.Badrinath, Jayakumar.S.Patil for Shahul Hameed

ADARSH PALM RETREAT vs. THE STATE OF KARNATAKA

WP/52609/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

short 'KLGP Act-2011') has been challenged. ADVOCATES FOR PETITIONERS 2. We have heard Sriyuths Ashok Harnahalli for P N Manmohan, G.Krishnamurthy for Aparna N, K.Chandrakanth Patil and R.Purushotham, D.N.Nanjunda Reddy for Prakash.T.Hebbar, N.Devhadass for M.Veerabhadraiah, Uday Holla for Mohumed Sadiqh B.A., M.B. Anirudh, B.M.Mohan Kumar, K.Shashikiran Shetty for Latha S. Shetty, P.S.Rajagopal for R.Badrinath, Jayakumar.S.Patil for Shahul Hameed

P. D. PONNAPPA vs. STATE OF KARNATAKA

WP/12975/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

short 'KLGP Act-2011') has been challenged. ADVOCATES FOR PETITIONERS 2. We have heard Sriyuths Ashok Harnahalli for P N Manmohan, G.Krishnamurthy for Aparna N, K.Chandrakanth Patil and R.Purushotham, D.N.Nanjunda Reddy for Prakash.T.Hebbar, N.Devhadass for M.Veerabhadraiah, Uday Holla for Mohumed Sadiqh B.A., M.B. Anirudh, B.M.Mohan Kumar, K.Shashikiran Shetty for Latha S. Shetty, P.S.Rajagopal for R.Badrinath, Jayakumar.S.Patil for Shahul Hameed

RAJAPPA vs. THE STATE OF KARNATAKA

WP/50955/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

short 'KLGP Act-2011') has been challenged. ADVOCATES FOR PETITIONERS 2. We have heard Sriyuths Ashok Harnahalli for P N Manmohan, G.Krishnamurthy for Aparna N, K.Chandrakanth Patil and R.Purushotham, D.N.Nanjunda Reddy for Prakash.T.Hebbar, N.Devhadass for M.Veerabhadraiah, Uday Holla for Mohumed Sadiqh B.A., M.B. Anirudh, B.M.Mohan Kumar, K.Shashikiran Shetty for Latha S. Shetty, P.S.Rajagopal for R.Badrinath, Jayakumar.S.Patil for Shahul Hameed

SRI SANTOSH A SHETTY vs. THE STATE OF KARANTAKA

WP/29668/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

short 'KLGP Act-2011') has been challenged. ADVOCATES FOR PETITIONERS 2. We have heard Sriyuths Ashok Harnahalli for P N Manmohan, G.Krishnamurthy for Aparna N, K.Chandrakanth Patil and R.Purushotham, D.N.Nanjunda Reddy for Prakash.T.Hebbar, N.Devhadass for M.Veerabhadraiah, Uday Holla for Mohumed Sadiqh B.A., M.B. Anirudh, B.M.Mohan Kumar, K.Shashikiran Shetty for Latha S. Shetty, P.S.Rajagopal for R.Badrinath, Jayakumar.S.Patil for Shahul Hameed

MR C V MANJUNATHA vs. THE STATE OF KARNATAKA

WP/235/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

short 'KLGP Act-2011') has been challenged. ADVOCATES FOR PETITIONERS 2. We have heard Sriyuths Ashok Harnahalli for P N Manmohan, G.Krishnamurthy for Aparna N, K.Chandrakanth Patil and R.Purushotham, D.N.Nanjunda Reddy for Prakash.T.Hebbar, N.Devhadass for M.Veerabhadraiah, Uday Holla for Mohumed Sadiqh B.A., M.B. Anirudh, B.M.Mohan Kumar, K.Shashikiran Shetty for Latha S. Shetty, P.S.Rajagopal for R.Badrinath, Jayakumar.S.Patil for Shahul Hameed

S B JAGADEESH vs. STATE OF KARNATAKA

WP/51160/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

short 'KLGP Act-2011') has been challenged. ADVOCATES FOR PETITIONERS 2. We have heard Sriyuths Ashok Harnahalli for P N Manmohan, G.Krishnamurthy for Aparna N, K.Chandrakanth Patil and R.Purushotham, D.N.Nanjunda Reddy for Prakash.T.Hebbar, N.Devhadass for M.Veerabhadraiah, Uday Holla for Mohumed Sadiqh B.A., M.B. Anirudh, B.M.Mohan Kumar, K.Shashikiran Shetty for Latha S. Shetty, P.S.Rajagopal for R.Badrinath, Jayakumar.S.Patil for Shahul Hameed

BORALINGAIAH vs. STATE OF KARNATAKA

WP/33339/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

short 'KLGP Act-2011') has been challenged. ADVOCATES FOR PETITIONERS 2. We have heard Sriyuths Ashok Harnahalli for P N Manmohan, G.Krishnamurthy for Aparna N, K.Chandrakanth Patil and R.Purushotham, D.N.Nanjunda Reddy for Prakash.T.Hebbar, N.Devhadass for M.Veerabhadraiah, Uday Holla for Mohumed Sadiqh B.A., M.B. Anirudh, B.M.Mohan Kumar, K.Shashikiran Shetty for Latha S. Shetty, P.S.Rajagopal for R.Badrinath, Jayakumar.S.Patil for Shahul Hameed

SRI SANJAY JAYARAM vs. THE STATE OF KARNATAKA

WP/15270/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

short 'KLGP Act-2011') has been challenged. ADVOCATES FOR PETITIONERS 2. We have heard Sriyuths Ashok Harnahalli for P N Manmohan, G.Krishnamurthy for Aparna N, K.Chandrakanth Patil and R.Purushotham, D.N.Nanjunda Reddy for Prakash.T.Hebbar, N.Devhadass for M.Veerabhadraiah, Uday Holla for Mohumed Sadiqh B.A., M.B. Anirudh, B.M.Mohan Kumar, K.Shashikiran Shetty for Latha S. Shetty, P.S.Rajagopal for R.Badrinath, Jayakumar.S.Patil for Shahul Hameed

B YUVARAJ vs. THE STATE OF KARNATAKA

WP/56988/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

short 'KLGP Act-2011') has been challenged. ADVOCATES FOR PETITIONERS 2. We have heard Sriyuths Ashok Harnahalli for P N Manmohan, G.Krishnamurthy for Aparna N, K.Chandrakanth Patil and R.Purushotham, D.N.Nanjunda Reddy for Prakash.T.Hebbar, N.Devhadass for M.Veerabhadraiah, Uday Holla for Mohumed Sadiqh B.A., M.B. Anirudh, B.M.Mohan Kumar, K.Shashikiran Shetty for Latha S. Shetty, P.S.Rajagopal for R.Badrinath, Jayakumar.S.Patil for Shahul Hameed

SRI B S PATIL vs. THE STATE OF KARNATAKA

WP/23435/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

short 'KLGP Act-2011') has been challenged. ADVOCATES FOR PETITIONERS 2. We have heard Sriyuths Ashok Harnahalli for P N Manmohan, G.Krishnamurthy for Aparna N, K.Chandrakanth Patil and R.Purushotham, D.N.Nanjunda Reddy for Prakash.T.Hebbar, N.Devhadass for M.Veerabhadraiah, Uday Holla for Mohumed Sadiqh B.A., M.B. Anirudh, B.M.Mohan Kumar, K.Shashikiran Shetty for Latha S. Shetty, P.S.Rajagopal for R.Badrinath, Jayakumar.S.Patil for Shahul Hameed

R NAGARATHNA vs. STATE OF KARNATAKA

WP/8187/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

short 'KLGP Act-2011') has been challenged. ADVOCATES FOR PETITIONERS 2. We have heard Sriyuths Ashok Harnahalli for P N Manmohan, G.Krishnamurthy for Aparna N, K.Chandrakanth Patil and R.Purushotham, D.N.Nanjunda Reddy for Prakash.T.Hebbar, N.Devhadass for M.Veerabhadraiah, Uday Holla for Mohumed Sadiqh B.A., M.B. Anirudh, B.M.Mohan Kumar, K.Shashikiran Shetty for Latha S. Shetty, P.S.Rajagopal for R.Badrinath, Jayakumar.S.Patil for Shahul Hameed

MR JAI KISHAN VIRWANI vs. STATE OF KARNATAKA

WP/34675/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

short 'KLGP Act-2011') has been challenged. ADVOCATES FOR PETITIONERS 2. We have heard Sriyuths Ashok Harnahalli for P N Manmohan, G.Krishnamurthy for Aparna N, K.Chandrakanth Patil and R.Purushotham, D.N.Nanjunda Reddy for Prakash.T.Hebbar, N.Devhadass for M.Veerabhadraiah, Uday Holla for Mohumed Sadiqh B.A., M.B. Anirudh, B.M.Mohan Kumar, K.Shashikiran Shetty for Latha S. Shetty, P.S.Rajagopal for R.Badrinath, Jayakumar.S.Patil for Shahul Hameed

SRI S BAGHIRATHA vs. THE PRINCIPAL SECRETARY

WP/22935/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

short 'KLGP Act-2011') has been challenged. ADVOCATES FOR PETITIONERS 2. We have heard Sriyuths Ashok Harnahalli for P N Manmohan, G.Krishnamurthy for Aparna N, K.Chandrakanth Patil and R.Purushotham, D.N.Nanjunda Reddy for Prakash.T.Hebbar, N.Devhadass for M.Veerabhadraiah, Uday Holla for Mohumed Sadiqh B.A., M.B. Anirudh, B.M.Mohan Kumar, K.Shashikiran Shetty for Latha S. Shetty, P.S.Rajagopal for R.Badrinath, Jayakumar.S.Patil for Shahul Hameed

RAMA vs. STATE OF KARNATAKA

WP/27625/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

short 'KLGP Act-2011') has been challenged. ADVOCATES FOR PETITIONERS 2. We have heard Sriyuths Ashok Harnahalli for P N Manmohan, G.Krishnamurthy for Aparna N, K.Chandrakanth Patil and R.Purushotham, D.N.Nanjunda Reddy for Prakash.T.Hebbar, N.Devhadass for M.Veerabhadraiah, Uday Holla for Mohumed Sadiqh B.A., M.B. Anirudh, B.M.Mohan Kumar, K.Shashikiran Shetty for Latha S. Shetty, P.S.Rajagopal for R.Badrinath, Jayakumar.S.Patil for Shahul Hameed