C MAHADESH @ AVVAMAHADESH vs. THE DEPUTY DIRECTOR

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. ®

201 REP. BY ITS BRANCH MANAGER. …RESPONDENTS (BY SRI. K.M. NATARAJ, ASGI AND SRI. M.B. NARAGUND, ASGI A/W SRI. P. KARUNAKAR, CGC FOR R-1 SRI. N. SUKUMAR JAIN, ADVOCATE FOR R-2) 11 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE PROVISIONAL ATTACHMENT ORDER NO.11/2016 DATED:30.03.2016 ANNX

MEERAMA OVERSEAS PVT LTD vs. THE DEPUTY DIRECTOR

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. ®

201 REP. BY ITS BRANCH MANAGER. …RESPONDENTS (BY SRI. K.M. NATARAJ, ASGI AND SRI. M.B. NARAGUND, ASGI A/W SRI. P. KARUNAKAR, CGC FOR R-1 SRI. N. SUKUMAR JAIN, ADVOCATE FOR R-2) 11 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE PROVISIONAL ATTACHMENT ORDER NO.11/2016 DATED:30.03.2016 ANNX

M GOPI vs. THE JOINT DIRECTOR

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. ®

201 REP. BY ITS BRANCH MANAGER. …RESPONDENTS (BY SRI. K.M. NATARAJ, ASGI AND SRI. M.B. NARAGUND, ASGI A/W SRI. P. KARUNAKAR, CGC FOR R-1 SRI. N. SUKUMAR JAIN, ADVOCATE FOR R-2) 11 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE PROVISIONAL ATTACHMENT ORDER NO.11/2016 DATED:30.03.2016 ANNX

NATARAJ DAKSHINAMURHTY vs. THE ASSISTANT DIRECTOR

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. ®

201 REP. BY ITS BRANCH MANAGER. …RESPONDENTS (BY SRI. K.M. NATARAJ, ASGI AND SRI. M.B. NARAGUND, ASGI A/W SRI. P. KARUNAKAR, CGC FOR R-1 SRI. N. SUKUMAR JAIN, ADVOCATE FOR R-2) 11 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE PROVISIONAL ATTACHMENT ORDER NO.11/2016 DATED:30.03.2016 ANNX

SHRI S THIMMARAJU vs. THE DEPUTY DIRECTOR

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. ®

201 REP. BY ITS BRANCH MANAGER. …RESPONDENTS (BY SRI. K.M. NATARAJ, ASGI AND SRI. M.B. NARAGUND, ASGI A/W SRI. P. KARUNAKAR, CGC FOR R-1 SRI. N. SUKUMAR JAIN, ADVOCATE FOR R-2) 11 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE PROVISIONAL ATTACHMENT ORDER NO.11/2016 DATED:30.03.2016 ANNX

M/S. JSW STEEL LIMITED vs. DEPUTY DIRECTOR

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. ®

201 REP. BY ITS BRANCH MANAGER. …RESPONDENTS (BY SRI. K.M. NATARAJ, ASGI AND SRI. M.B. NARAGUND, ASGI A/W SRI. P. KARUNAKAR, CGC FOR R-1 SRI. N. SUKUMAR JAIN, ADVOCATE FOR R-2) 11 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE PROVISIONAL ATTACHMENT ORDER NO.11/2016 DATED:30.03.2016 ANNX

M/S. JSW STEEL LIMITED vs. DEPUTY DIRECTOR

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. ®

201 REP. BY ITS BRANCH MANAGER. …RESPONDENTS (BY SRI. K.M. NATARAJ, ASGI AND SRI. M.B. NARAGUND, ASGI A/W SRI. P. KARUNAKAR, CGC FOR R-1 SRI. N. SUKUMAR JAIN, ADVOCATE FOR R-2) 11 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE PROVISIONAL ATTACHMENT ORDER NO.11/2016 DATED:30.03.2016 ANNX

SRI S THIMMARAJU vs. THE ASSISTANT DIRECTOR

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. ®

201 REP. BY ITS BRANCH MANAGER. …RESPONDENTS (BY SRI. K.M. NATARAJ, ASGI AND SRI. M.B. NARAGUND, ASGI A/W SRI. P. KARUNAKAR, CGC FOR R-1 SRI. N. SUKUMAR JAIN, ADVOCATE FOR R-2) 11 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE PROVISIONAL ATTACHMENT ORDER NO.11/2016 DATED:30.03.2016 ANNX

MR DYANI ANTONY PAUL vs. UNION OF INDIA

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. ®

201 REP. BY ITS BRANCH MANAGER. …RESPONDENTS (BY SRI. K.M. NATARAJ, ASGI AND SRI. M.B. NARAGUND, ASGI A/W SRI. P. KARUNAKAR, CGC FOR R-1 SRI. N. SUKUMAR JAIN, ADVOCATE FOR R-2) 11 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE PROVISIONAL ATTACHMENT ORDER NO.11/2016 DATED:30.03.2016 ANNX

DESARAJU VENUGOPAL vs. THE ASSISTANT DIRECTOR

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. ®

201 REP. BY ITS BRANCH MANAGER. …RESPONDENTS (BY SRI. K.M. NATARAJ, ASGI AND SRI. M.B. NARAGUND, ASGI A/W SRI. P. KARUNAKAR, CGC FOR R-1 SRI. N. SUKUMAR JAIN, ADVOCATE FOR R-2) 11 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE PROVISIONAL ATTACHMENT ORDER NO.11/2016 DATED:30.03.2016 ANNX

M/S JSW STEEL LIMITED vs. DEPUTY DIRECTOR

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. ®

201 REP. BY ITS BRANCH MANAGER. …RESPONDENTS (BY SRI. K.M. NATARAJ, ASGI AND SRI. M.B. NARAGUND, ASGI A/W SRI. P. KARUNAKAR, CGC FOR R-1 SRI. N. SUKUMAR JAIN, ADVOCATE FOR R-2) 11 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE PROVISIONAL ATTACHMENT ORDER NO.11/2016 DATED:30.03.2016 ANNX

M GOPI vs. THE JOINT DIRECTOR

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. ®

201 REP. BY ITS BRANCH MANAGER. …RESPONDENTS (BY SRI. K.M. NATARAJ, ASGI AND SRI. M.B. NARAGUND, ASGI A/W SRI. P. KARUNAKAR, CGC FOR R-1 SRI. N. SUKUMAR JAIN, ADVOCATE FOR R-2) 11 THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE PROVISIONAL ATTACHMENT ORDER NO.11/2016 DATED:30.03.2016 ANNX

BANGALORE METRO RAIL CORPORATION vs. DEPUTY COMMISSIONER OF INCOME TAX

The appeals are allowed in part

Bench: S.SUJATHA,RAVI V HOSMANI

201(1A) of the Act, against which the assessee preferred appeals in ITA Nos.872/Bang/2015, 873/Bang/2015, 874/Bang/2015 before the Tribunal, which came to be dismissed. Being aggrieved, the assessee has preferred these appeals. 6. Learned Senior counsel Sri. A. Shankar for the appellant - assessee submitted that the impugned service charges do not constitute income in the hands of recipient - KIADB

M/S HOTEL FISHLAND vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

HOUSING COLONY, KADABETTU, UDUPI-586 101. 4. SRI ARNOLD D’SILVA, AGED ABOUT 62 YEARS, S/O. SRI LOUIS D’SILVA, RESIDING AT 12-1-84C, MOTHER CARE, K.M. MARG, SUPER BAZAR, UDUPI-576 101. 5. SRI K. SATHISH K. KAMATH (PROP:ARUNA CLINIC), AGED ABOUT 52 YEARS, S/O SRI K. VAMAN KAMATH, RESIDING

M/S TEE ENN ENTERPRISES vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

HOUSING COLONY, KADABETTU, UDUPI-586 101. 4. SRI ARNOLD D’SILVA, AGED ABOUT 62 YEARS, S/O. SRI LOUIS D’SILVA, RESIDING AT 12-1-84C, MOTHER CARE, K.M. MARG, SUPER BAZAR, UDUPI-576 101. 5. SRI K. SATHISH K. KAMATH (PROP:ARUNA CLINIC), AGED ABOUT 52 YEARS, S/O SRI K. VAMAN KAMATH, RESIDING

M/S PROCESS PUMPS (I) PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

HOUSING COLONY, KADABETTU, UDUPI-586 101. 4. SRI ARNOLD D’SILVA, AGED ABOUT 62 YEARS, S/O. SRI LOUIS D’SILVA, RESIDING AT 12-1-84C, MOTHER CARE, K.M. MARG, SUPER BAZAR, UDUPI-576 101. 5. SRI K. SATHISH K. KAMATH (PROP:ARUNA CLINIC), AGED ABOUT 52 YEARS, S/O SRI K. VAMAN KAMATH, RESIDING

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

HOUSING COLONY, KADABETTU, UDUPI-586 101. 4. SRI ARNOLD D’SILVA, AGED ABOUT 62 YEARS, S/O. SRI LOUIS D’SILVA, RESIDING AT 12-1-84C, MOTHER CARE, K.M. MARG, SUPER BAZAR, UDUPI-576 101. 5. SRI K. SATHISH K. KAMATH (PROP:ARUNA CLINIC), AGED ABOUT 52 YEARS, S/O SRI K. VAMAN KAMATH, RESIDING

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

HOUSING COLONY, KADABETTU, UDUPI-586 101. 4. SRI ARNOLD D’SILVA, AGED ABOUT 62 YEARS, S/O. SRI LOUIS D’SILVA, RESIDING AT 12-1-84C, MOTHER CARE, K.M. MARG, SUPER BAZAR, UDUPI-576 101. 5. SRI K. SATHISH K. KAMATH (PROP:ARUNA CLINIC), AGED ABOUT 52 YEARS, S/O SRI K. VAMAN KAMATH, RESIDING