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782 results for “house property”+ Section 2(14)clear

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Key Topics

Section 26061Addition to Income23Section 2713Section 1110Section 54F10Section 349Section 249Section 260A8Section 4828Exemption

SMT.K.SOWBAGHYA vs. UNION OF INDIA

WP/14649/2014HC Karnataka28 Jan 2016

Bench: ANAND BYRAREDDY

Section 120Section 3Section 44

2(1)(u), 3, 5,8, 9, 17, 18, 19, 23, 24 and 44 of the Prevention of Money Laundering Act, 2002 (as amended from time to time). 26 In so far as Section 3 is concerned, it is the contention of the petitioner that the section is too widely worded so as to include innocent persons and therefore

SMT.K. SOWBAGHYA vs. UNION OF INDIA

WP/19732/2014HC Karnataka28 Jan 2016

Bench: ANAND BYRAREDDY

Section 120Section 3

Showing 1–20 of 782 · Page 1 of 40

...
8
Depreciation7
Deduction7
Section 44

2(1)(u), 3, 5,8, 9, 17, 18, 19, 23, 24 and 44 of the Prevention of Money Laundering Act, 2002 (as amended from time to time). 26 In so far as Section 3 is concerned, it is the contention of the petitioner that the section is too widely worded so as to include innocent persons and therefore

B.T. PATIL and MAHALAXMI JOINT VENTURE vs. PRINCIPAL COMMISSIONER OF INCOME TAX

ITA/100001/2016HC Karnataka13 Mar 2017

Bench: H.B.PRABHAKARA SASTRY,VINEET KOTHARI

Section 173Section 30

HOUSE WIFE, R/O: NEW YARRAGUDI VILLAGE, TQ & DIST: BALLARI 3 . SRI. K GULEPPA S/O K LINGAPPA AGED ABOUT: 38 YEARS, OCC: DRIVER OF THE TRACTOR BEARING NO.KA-34/T-4232, R/O: KARCHEDU VILLAGE, TQ & DIST: BALLARI 4 . SRI. HANUMESH S/O NENIKAPPA AGED ABOUT: 43 YEARS, OCC: OWNER OF THE TRACTOR BEARING NO.KA-34/T-4232, R/O: KARCHEDU VILLAGE, TQ & DIST: BALLARI …RESPONDENTS

M/S T T K PRESTIGE LTD vs. THE UNION OF INDIA REPTD BY ITS FINANCE SECRETARY

WP/26037/2005HC Karnataka06 Dec 2019

Bench: The Hon’Ble Mr.Justice P.B. Bajanthri W.P. No.26037/2005 C/W W.P.No.4464/2007 & W.P.No.27087/2005(It)

Section 115

2) and (3) of Section 17. This brings us to consider the scheme of computation of total income which is contained in Chapter IV of the Act. Section 14 deals with heads of income. It provides that save as otherwise provided by this Act, all income shall, for the purposes of charge of income-tax and computation of 61 total

M GOPI vs. THE JOINT DIRECTOR

WP/15917/2013HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

14. Sri Kiran S Javali, learned Advocate appearing for petitioners in W.P.Nos.17894/2015, 18557/2017, 19313/2016, 24444/2015 27744/2018, 36309/2017, 48031-33/2017, 33740/2016, 36310/2017, 46318/2017, 23176-77/2016 & 39889/2014 has contended as under: (a) That first proviso to Section 5(1) of PML Act as existed prior to 2013 amendment would indicate that basis for arriving at a conclusion there

SHRI V BHASKAR vs. THE DEPUTY DIRECTOR

WP/27744/2018HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

14. Sri Kiran S Javali, learned Advocate appearing for petitioners in W.P.Nos.17894/2015, 18557/2017, 19313/2016, 24444/2015 27744/2018, 36309/2017, 48031-33/2017, 33740/2016, 36310/2017, 46318/2017, 23176-77/2016 & 39889/2014 has contended as under: (a) That first proviso to Section 5(1) of PML Act as existed prior to 2013 amendment would indicate that basis for arriving at a conclusion there

M/S. JSW STEEL LIMITED vs. DEPUTY DIRECTOR

WP/19313/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

14. Sri Kiran S Javali, learned Advocate appearing for petitioners in W.P.Nos.17894/2015, 18557/2017, 19313/2016, 24444/2015 27744/2018, 36309/2017, 48031-33/2017, 33740/2016, 36310/2017, 46318/2017, 23176-77/2016 & 39889/2014 has contended as under: (a) That first proviso to Section 5(1) of PML Act as existed prior to 2013 amendment would indicate that basis for arriving at a conclusion there

M GOPI vs. THE JOINT DIRECTOR

WP/15918/2013HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

14. Sri Kiran S Javali, learned Advocate appearing for petitioners in W.P.Nos.17894/2015, 18557/2017, 19313/2016, 24444/2015 27744/2018, 36309/2017, 48031-33/2017, 33740/2016, 36310/2017, 46318/2017, 23176-77/2016 & 39889/2014 has contended as under: (a) That first proviso to Section 5(1) of PML Act as existed prior to 2013 amendment would indicate that basis for arriving at a conclusion there

SHRI S THIMMARAJU vs. THE DEPUTY DIRECTOR

WP/36310/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

14. Sri Kiran S Javali, learned Advocate appearing for petitioners in W.P.Nos.17894/2015, 18557/2017, 19313/2016, 24444/2015 27744/2018, 36309/2017, 48031-33/2017, 33740/2016, 36310/2017, 46318/2017, 23176-77/2016 & 39889/2014 has contended as under: (a) That first proviso to Section 5(1) of PML Act as existed prior to 2013 amendment would indicate that basis for arriving at a conclusion there

M/S. JSW STEEL LIMITED vs. DEPUTY DIRECTOR

WP/24444/2015HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

14. Sri Kiran S Javali, learned Advocate appearing for petitioners in W.P.Nos.17894/2015, 18557/2017, 19313/2016, 24444/2015 27744/2018, 36309/2017, 48031-33/2017, 33740/2016, 36310/2017, 46318/2017, 23176-77/2016 & 39889/2014 has contended as under: (a) That first proviso to Section 5(1) of PML Act as existed prior to 2013 amendment would indicate that basis for arriving at a conclusion there

SRI S THIMMARAJU vs. THE ASSISTANT DIRECTOR

WP/42157/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

14. Sri Kiran S Javali, learned Advocate appearing for petitioners in W.P.Nos.17894/2015, 18557/2017, 19313/2016, 24444/2015 27744/2018, 36309/2017, 48031-33/2017, 33740/2016, 36310/2017, 46318/2017, 23176-77/2016 & 39889/2014 has contended as under: (a) That first proviso to Section 5(1) of PML Act as existed prior to 2013 amendment would indicate that basis for arriving at a conclusion there

NATARAJ DAKSHINAMURHTY vs. THE ASSISTANT DIRECTOR

WP/6159/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

14. Sri Kiran S Javali, learned Advocate appearing for petitioners in W.P.Nos.17894/2015, 18557/2017, 19313/2016, 24444/2015 27744/2018, 36309/2017, 48031-33/2017, 33740/2016, 36310/2017, 46318/2017, 23176-77/2016 & 39889/2014 has contended as under: (a) That first proviso to Section 5(1) of PML Act as existed prior to 2013 amendment would indicate that basis for arriving at a conclusion there

M/S JSW STEEL LIMITED vs. DEPUTY DIRECTOR

WP/17894/2015HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

14. Sri Kiran S Javali, learned Advocate appearing for petitioners in W.P.Nos.17894/2015, 18557/2017, 19313/2016, 24444/2015 27744/2018, 36309/2017, 48031-33/2017, 33740/2016, 36310/2017, 46318/2017, 23176-77/2016 & 39889/2014 has contended as under: (a) That first proviso to Section 5(1) of PML Act as existed prior to 2013 amendment would indicate that basis for arriving at a conclusion there

MR DYANI ANTONY PAUL vs. UNION OF INDIA

WP/38642/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

14. Sri Kiran S Javali, learned Advocate appearing for petitioners in W.P.Nos.17894/2015, 18557/2017, 19313/2016, 24444/2015 27744/2018, 36309/2017, 48031-33/2017, 33740/2016, 36310/2017, 46318/2017, 23176-77/2016 & 39889/2014 has contended as under: (a) That first proviso to Section 5(1) of PML Act as existed prior to 2013 amendment would indicate that basis for arriving at a conclusion there

C MAHADESH @ AVVAMAHADESH vs. THE DEPUTY DIRECTOR

WP/46318/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

14. Sri Kiran S Javali, learned Advocate appearing for petitioners in W.P.Nos.17894/2015, 18557/2017, 19313/2016, 24444/2015 27744/2018, 36309/2017, 48031-33/2017, 33740/2016, 36310/2017, 46318/2017, 23176-77/2016 & 39889/2014 has contended as under: (a) That first proviso to Section 5(1) of PML Act as existed prior to 2013 amendment would indicate that basis for arriving at a conclusion there

SHRI C DEVARAJU vs. THE DEPUTY DIRECTOR

WP/48031/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

14. Sri Kiran S Javali, learned Advocate appearing for petitioners in W.P.Nos.17894/2015, 18557/2017, 19313/2016, 24444/2015 27744/2018, 36309/2017, 48031-33/2017, 33740/2016, 36310/2017, 46318/2017, 23176-77/2016 & 39889/2014 has contended as under: (a) That first proviso to Section 5(1) of PML Act as existed prior to 2013 amendment would indicate that basis for arriving at a conclusion there

MEERAMA OVERSEAS PVT LTD vs. THE DEPUTY DIRECTOR

WP/62102/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

14. Sri Kiran S Javali, learned Advocate appearing for petitioners in W.P.Nos.17894/2015, 18557/2017, 19313/2016, 24444/2015 27744/2018, 36309/2017, 48031-33/2017, 33740/2016, 36310/2017, 46318/2017, 23176-77/2016 & 39889/2014 has contended as under: (a) That first proviso to Section 5(1) of PML Act as existed prior to 2013 amendment would indicate that basis for arriving at a conclusion there

DESARAJU VENUGOPAL vs. THE ASSISTANT DIRECTOR

WP/8261/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

14. Sri Kiran S Javali, learned Advocate appearing for petitioners in W.P.Nos.17894/2015, 18557/2017, 19313/2016, 24444/2015 27744/2018, 36309/2017, 48031-33/2017, 33740/2016, 36310/2017, 46318/2017, 23176-77/2016 & 39889/2014 has contended as under: (a) That first proviso to Section 5(1) of PML Act as existed prior to 2013 amendment would indicate that basis for arriving at a conclusion there

THE MANAGING DIRECTOR vs. SMT SIDDAMMA

MSA/41/2016HC Karnataka05 Mar 2021

Bench: JOHN MICHAEL CUNHA

Section 4(2)Section 5

14 remains the same and therefore, the order of conversion shall be deemed to be a permission for alienating the property. It was further held that if an alienation is made in respect of converted land, without obtaining approval of the Government, the same would not amount to violation of PTCL Act. The aforesaid decision has been followed

THE COMMISSIONER OF INCOME vs. M/SADISHWAR INDIA

ITA/41/2016HC Karnataka20 Sept 2017

Bench: K.S.MUDAGAL,H.G.RAMESH

Section 4(2)Section 5

14 remains the same and therefore, the order of conversion shall be deemed to be a permission for alienating the property. It was further held that if an alienation is made in respect of converted land, without obtaining approval of the Government, the same would not amount to violation of PTCL Act. The aforesaid decision has been followed