THE COMMISSIONER OF INCOME TAX vs. M/S KARNATAKA CO-OPERATIVE MILK PRODUCERS

Appeal is dismissed with costs

Bench: The Hon’Ble Mr. Justice N.K.Sudhindrarao R.S.A.No.70/2007

purchase the entire estate. After due deliberations, both parties reached consensus, under which, 1st defendant agreed to sell the “Tataguni Estate” to the plaintiff- Company. Accordingly, 1st defendant executed sale agreement dated 30.07.1991 agreeing to sell the plaint schedule property. The said agreement was also filed before the authorities of income tax under Chapter XX-C of the Income

THE COMMR OF INCOME TAX vs. M/S DYNAMIC ENTERPRISE

The appeal stands dismissed

Bench: This Bench.

housing complex. The firm purchased land bearing Sy.No.13/1, Jakkasandra Village, Begur Hobli, Bangalore South Taluk under a registered sale deed dated 13.5.1987 for a consideration of Rs.2,50,000/-. Another reconstitution took place on 1.7.1991 by which Sri L.P.Jain retired from the firm and Smt. Pushpa Jain and Smt. Shree Jain were inducted as partners. The firm was reconstituted

CONVERGYTICS SOLUTIONS PVT LTD vs. STATE OF KARNATAKA

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

bogus documents which prompted him to hold that the power under Section 102 CrPC can be exercised. 9. In Bharath Overseas Bank v. Minu Publication [1988 MLW (Cri) 106] a learned Single Judge of the Madras High Court considered the same question and came to the conclusion that the expression “property” would include the money in the bank account

COMMISSIONER OF INCOME TAX vs. SRI.M.R.JANAKIRAM (HUF)

The appeal is allowed

Bench: ARAVIND KUMAR,E.S.INDIRESH

housing quarters for Rs.65,00,00,000/- Crores (Rupees sixty five crores only). The transaction entered into between the company in liquidation and the applicant-Society was not in ordinary course of business, the encumbrance is not on - 17 - OSA No. 19 of 2015 good faith. Before initiating winding up proceedings, the statutory notice would have been issued

COMMISISONER OF INCOME TAX vs. OHIO UNIVERSITY CHRIST COLLEGE

Bench: S.SUJATHA,VINEET KOTHARI

bogus. It is also not brought to our notice that the Income-tax Officer doubted the said entries and called upon the assessee to produce the accounts of the college and that the assessee failed to produce the same.” 10. In Commissioner of Income Tax v. Trustees of H.E.H. the Nizam’s Charitable Trust (supra), the Division Bench of Andhra

SRI SANJAY JAYARAM vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

HOUSE SITE BEARING NO.152400103100501020 OF YAREHALLI VILLAGE. IN W.P. NO.28214/2018: BETWEEN: SRI. H.K. BASAVEGOWDA S/O KALASEGOWDA AGED ABOUT 61 YEARS RESIDING AT HONNALLI MAGUNDI VILLAGE NARASIMHARAJAPURA TALUK CHIKKAMAGALUR DISTRICT - 577 134. ...PETITIONER (BY SRI. VENUGOPAL M.S, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA 136 REPRESENTED BY ITS CHIEF SECRETARY VIDHANA SOUDHA BENGALURU - 560 001. 2 . THE PRINCIPAL SECRETARY TO GOVERNMENT

MR C V MANJUNATHA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

HOUSE SITE BEARING NO.152400103100501020 OF YAREHALLI VILLAGE. IN W.P. NO.28214/2018: BETWEEN: SRI. H.K. BASAVEGOWDA S/O KALASEGOWDA AGED ABOUT 61 YEARS RESIDING AT HONNALLI MAGUNDI VILLAGE NARASIMHARAJAPURA TALUK CHIKKAMAGALUR DISTRICT - 577 134. ...PETITIONER (BY SRI. VENUGOPAL M.S, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA 136 REPRESENTED BY ITS CHIEF SECRETARY VIDHANA SOUDHA BENGALURU - 560 001. 2 . THE PRINCIPAL SECRETARY TO GOVERNMENT

SRI B S PATIL vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

HOUSE SITE BEARING NO.152400103100501020 OF YAREHALLI VILLAGE. IN W.P. NO.28214/2018: BETWEEN: SRI. H.K. BASAVEGOWDA S/O KALASEGOWDA AGED ABOUT 61 YEARS RESIDING AT HONNALLI MAGUNDI VILLAGE NARASIMHARAJAPURA TALUK CHIKKAMAGALUR DISTRICT - 577 134. ...PETITIONER (BY SRI. VENUGOPAL M.S, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA 136 REPRESENTED BY ITS CHIEF SECRETARY VIDHANA SOUDHA BENGALURU - 560 001. 2 . THE PRINCIPAL SECRETARY TO GOVERNMENT

BORALINGAIAH vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

HOUSE SITE BEARING NO.152400103100501020 OF YAREHALLI VILLAGE. IN W.P. NO.28214/2018: BETWEEN: SRI. H.K. BASAVEGOWDA S/O KALASEGOWDA AGED ABOUT 61 YEARS RESIDING AT HONNALLI MAGUNDI VILLAGE NARASIMHARAJAPURA TALUK CHIKKAMAGALUR DISTRICT - 577 134. ...PETITIONER (BY SRI. VENUGOPAL M.S, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA 136 REPRESENTED BY ITS CHIEF SECRETARY VIDHANA SOUDHA BENGALURU - 560 001. 2 . THE PRINCIPAL SECRETARY TO GOVERNMENT

SRI. GURUPRASAD vs. GOVERNMENT OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

HOUSE SITE BEARING NO.152400103100501020 OF YAREHALLI VILLAGE. IN W.P. NO.28214/2018: BETWEEN: SRI. H.K. BASAVEGOWDA S/O KALASEGOWDA AGED ABOUT 61 YEARS RESIDING AT HONNALLI MAGUNDI VILLAGE NARASIMHARAJAPURA TALUK CHIKKAMAGALUR DISTRICT - 577 134. ...PETITIONER (BY SRI. VENUGOPAL M.S, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA 136 REPRESENTED BY ITS CHIEF SECRETARY VIDHANA SOUDHA BENGALURU - 560 001. 2 . THE PRINCIPAL SECRETARY TO GOVERNMENT

RAMA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

HOUSE SITE BEARING NO.152400103100501020 OF YAREHALLI VILLAGE. IN W.P. NO.28214/2018: BETWEEN: SRI. H.K. BASAVEGOWDA S/O KALASEGOWDA AGED ABOUT 61 YEARS RESIDING AT HONNALLI MAGUNDI VILLAGE NARASIMHARAJAPURA TALUK CHIKKAMAGALUR DISTRICT - 577 134. ...PETITIONER (BY SRI. VENUGOPAL M.S, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA 136 REPRESENTED BY ITS CHIEF SECRETARY VIDHANA SOUDHA BENGALURU - 560 001. 2 . THE PRINCIPAL SECRETARY TO GOVERNMENT

RAJAPPA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

HOUSE SITE BEARING NO.152400103100501020 OF YAREHALLI VILLAGE. IN W.P. NO.28214/2018: BETWEEN: SRI. H.K. BASAVEGOWDA S/O KALASEGOWDA AGED ABOUT 61 YEARS RESIDING AT HONNALLI MAGUNDI VILLAGE NARASIMHARAJAPURA TALUK CHIKKAMAGALUR DISTRICT - 577 134. ...PETITIONER (BY SRI. VENUGOPAL M.S, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA 136 REPRESENTED BY ITS CHIEF SECRETARY VIDHANA SOUDHA BENGALURU - 560 001. 2 . THE PRINCIPAL SECRETARY TO GOVERNMENT

SMT. V.KRISHNAMMA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

HOUSE SITE BEARING NO.152400103100501020 OF YAREHALLI VILLAGE. IN W.P. NO.28214/2018: BETWEEN: SRI. H.K. BASAVEGOWDA S/O KALASEGOWDA AGED ABOUT 61 YEARS RESIDING AT HONNALLI MAGUNDI VILLAGE NARASIMHARAJAPURA TALUK CHIKKAMAGALUR DISTRICT - 577 134. ...PETITIONER (BY SRI. VENUGOPAL M.S, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA 136 REPRESENTED BY ITS CHIEF SECRETARY VIDHANA SOUDHA BENGALURU - 560 001. 2 . THE PRINCIPAL SECRETARY TO GOVERNMENT

P. D. PONNAPPA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

HOUSE SITE BEARING NO.152400103100501020 OF YAREHALLI VILLAGE. IN W.P. NO.28214/2018: BETWEEN: SRI. H.K. BASAVEGOWDA S/O KALASEGOWDA AGED ABOUT 61 YEARS RESIDING AT HONNALLI MAGUNDI VILLAGE NARASIMHARAJAPURA TALUK CHIKKAMAGALUR DISTRICT - 577 134. ...PETITIONER (BY SRI. VENUGOPAL M.S, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA 136 REPRESENTED BY ITS CHIEF SECRETARY VIDHANA SOUDHA BENGALURU - 560 001. 2 . THE PRINCIPAL SECRETARY TO GOVERNMENT

SRI SANTOSH A SHETTY vs. THE STATE OF KARANTAKA

Bench: ARAVIND KUMAR,B.A.PATIL

HOUSE SITE BEARING NO.152400103100501020 OF YAREHALLI VILLAGE. IN W.P. NO.28214/2018: BETWEEN: SRI. H.K. BASAVEGOWDA S/O KALASEGOWDA AGED ABOUT 61 YEARS RESIDING AT HONNALLI MAGUNDI VILLAGE NARASIMHARAJAPURA TALUK CHIKKAMAGALUR DISTRICT - 577 134. ...PETITIONER (BY SRI. VENUGOPAL M.S, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA 136 REPRESENTED BY ITS CHIEF SECRETARY VIDHANA SOUDHA BENGALURU - 560 001. 2 . THE PRINCIPAL SECRETARY TO GOVERNMENT

S B JAGADEESH vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

HOUSE SITE BEARING NO.152400103100501020 OF YAREHALLI VILLAGE. IN W.P. NO.28214/2018: BETWEEN: SRI. H.K. BASAVEGOWDA S/O KALASEGOWDA AGED ABOUT 61 YEARS RESIDING AT HONNALLI MAGUNDI VILLAGE NARASIMHARAJAPURA TALUK CHIKKAMAGALUR DISTRICT - 577 134. ...PETITIONER (BY SRI. VENUGOPAL M.S, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA 136 REPRESENTED BY ITS CHIEF SECRETARY VIDHANA SOUDHA BENGALURU - 560 001. 2 . THE PRINCIPAL SECRETARY TO GOVERNMENT

B YUVARAJ vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

HOUSE SITE BEARING NO.152400103100501020 OF YAREHALLI VILLAGE. IN W.P. NO.28214/2018: BETWEEN: SRI. H.K. BASAVEGOWDA S/O KALASEGOWDA AGED ABOUT 61 YEARS RESIDING AT HONNALLI MAGUNDI VILLAGE NARASIMHARAJAPURA TALUK CHIKKAMAGALUR DISTRICT - 577 134. ...PETITIONER (BY SRI. VENUGOPAL M.S, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA 136 REPRESENTED BY ITS CHIEF SECRETARY VIDHANA SOUDHA BENGALURU - 560 001. 2 . THE PRINCIPAL SECRETARY TO GOVERNMENT

R NAGARATHNA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

HOUSE SITE BEARING NO.152400103100501020 OF YAREHALLI VILLAGE. IN W.P. NO.28214/2018: BETWEEN: SRI. H.K. BASAVEGOWDA S/O KALASEGOWDA AGED ABOUT 61 YEARS RESIDING AT HONNALLI MAGUNDI VILLAGE NARASIMHARAJAPURA TALUK CHIKKAMAGALUR DISTRICT - 577 134. ...PETITIONER (BY SRI. VENUGOPAL M.S, ADVOCATE) AND: 1 . THE STATE OF KARNATAKA 136 REPRESENTED BY ITS CHIEF SECRETARY VIDHANA SOUDHA BENGALURU - 560 001. 2 . THE PRINCIPAL SECRETARY TO GOVERNMENT