LAHAR SINGH SIROYA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

The appeal stands allowed

Bench: S.SUJATHA,VINEET SARAN

29A) of the Income Tax Act (hereinafter referred to as ‘the Act’). 4 The returns filed by the assessee was processed under Section 143(1) of the Act but the Assessing Officer subsequently issued notice under Section 148 of the Act, and the assessment was finalized by an assessment order dated 31.12.2008 wherein the sale amount was treated as short

M/S GARUDADHRI IMPEX PVT. LTD.,., vs. STATE OF KARNATAKA

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

HOUSE NO.1217/24, BEHIND GOVERNMENT QUARTERS, HOSPET TOWN, BELLARY DISTRICT-583 201. ... PETITIONER (BY SRI: L.M. CHIDANANDAYYA, ADVOCATE) -: 106 :- AND: 1. STATE OF KARNATAKA, REP. BY ITS PRINCIPAL SECRETARY TO THE GOVERNMENT, DEPARTMENT OF FORESTS, ECOLOGY AND ENVIRONMENT, M.S. BUILDING, DR. AMBEDKAR VEEDHI, BANGALORE-560 001. 2. PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANYA BHAVANA, 18TH CROSS, MALLESWARAM, BANGALORE

M/S M HANUMANTH RAO vs. STATE OF KARNATAKA & OTHERS

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

HOUSE NO.1217/24, BEHIND GOVERNMENT QUARTERS, HOSPET TOWN, BELLARY DISTRICT-583 201. ... PETITIONER (BY SRI: L.M. CHIDANANDAYYA, ADVOCATE) -: 106 :- AND: 1. STATE OF KARNATAKA, REP. BY ITS PRINCIPAL SECRETARY TO THE GOVERNMENT, DEPARTMENT OF FORESTS, ECOLOGY AND ENVIRONMENT, M.S. BUILDING, DR. AMBEDKAR VEEDHI, BANGALORE-560 001. 2. PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANYA BHAVANA, 18TH CROSS, MALLESWARAM, BANGALORE

M/S KANHAIYALAL DUDHERIA vs. STATE OF KARNATAKA

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

HOUSE NO.1217/24, BEHIND GOVERNMENT QUARTERS, HOSPET TOWN, BELLARY DISTRICT-583 201. ... PETITIONER (BY SRI: L.M. CHIDANANDAYYA, ADVOCATE) -: 106 :- AND: 1. STATE OF KARNATAKA, REP. BY ITS PRINCIPAL SECRETARY TO THE GOVERNMENT, DEPARTMENT OF FORESTS, ECOLOGY AND ENVIRONMENT, M.S. BUILDING, DR. AMBEDKAR VEEDHI, BANGALORE-560 001. 2. PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANYA BHAVANA, 18TH CROSS, MALLESWARAM, BANGALORE

M/S NADEEM MINERALS, vs. STATE OF KARNATAKA & OTHERS

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

HOUSE NO.1217/24, BEHIND GOVERNMENT QUARTERS, HOSPET TOWN, BELLARY DISTRICT-583 201. ... PETITIONER (BY SRI: L.M. CHIDANANDAYYA, ADVOCATE) -: 106 :- AND: 1. STATE OF KARNATAKA, REP. BY ITS PRINCIPAL SECRETARY TO THE GOVERNMENT, DEPARTMENT OF FORESTS, ECOLOGY AND ENVIRONMENT, M.S. BUILDING, DR. AMBEDKAR VEEDHI, BANGALORE-560 001. 2. PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANYA BHAVANA, 18TH CROSS, MALLESWARAM, BANGALORE

SRI H G RANGANGOUD vs. STATE OF KARNATAKA

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

HOUSE NO.1217/24, BEHIND GOVERNMENT QUARTERS, HOSPET TOWN, BELLARY DISTRICT-583 201. ... PETITIONER (BY SRI: L.M. CHIDANANDAYYA, ADVOCATE) -: 106 :- AND: 1. STATE OF KARNATAKA, REP. BY ITS PRINCIPAL SECRETARY TO THE GOVERNMENT, DEPARTMENT OF FORESTS, ECOLOGY AND ENVIRONMENT, M.S. BUILDING, DR. AMBEDKAR VEEDHI, BANGALORE-560 001. 2. PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANYA BHAVANA, 18TH CROSS, MALLESWARAM, BANGALORE

M/S.HIND TRADERS vs. THE STATE OF KARNATAKA

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

HOUSE NO.1217/24, BEHIND GOVERNMENT QUARTERS, HOSPET TOWN, BELLARY DISTRICT-583 201. ... PETITIONER (BY SRI: L.M. CHIDANANDAYYA, ADVOCATE) -: 106 :- AND: 1. STATE OF KARNATAKA, REP. BY ITS PRINCIPAL SECRETARY TO THE GOVERNMENT, DEPARTMENT OF FORESTS, ECOLOGY AND ENVIRONMENT, M.S. BUILDING, DR. AMBEDKAR VEEDHI, BANGALORE-560 001. 2. PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANYA BHAVANA, 18TH CROSS, MALLESWARAM, BANGALORE

SMT K M PARVATHAMMA vs. STATE OF KARNATAKA

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

HOUSE NO.1217/24, BEHIND GOVERNMENT QUARTERS, HOSPET TOWN, BELLARY DISTRICT-583 201. ... PETITIONER (BY SRI: L.M. CHIDANANDAYYA, ADVOCATE) -: 106 :- AND: 1. STATE OF KARNATAKA, REP. BY ITS PRINCIPAL SECRETARY TO THE GOVERNMENT, DEPARTMENT OF FORESTS, ECOLOGY AND ENVIRONMENT, M.S. BUILDING, DR. AMBEDKAR VEEDHI, BANGALORE-560 001. 2. PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANYA BHAVANA, 18TH CROSS, MALLESWARAM, BANGALORE

M/S.V S LAD & SONS vs. STATE OF KARNATAKA

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

HOUSE NO.1217/24, BEHIND GOVERNMENT QUARTERS, HOSPET TOWN, BELLARY DISTRICT-583 201. ... PETITIONER (BY SRI: L.M. CHIDANANDAYYA, ADVOCATE) -: 106 :- AND: 1. STATE OF KARNATAKA, REP. BY ITS PRINCIPAL SECRETARY TO THE GOVERNMENT, DEPARTMENT OF FORESTS, ECOLOGY AND ENVIRONMENT, M.S. BUILDING, DR. AMBEDKAR VEEDHI, BANGALORE-560 001. 2. PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANYA BHAVANA, 18TH CROSS, MALLESWARAM, BANGALORE

M/S KARIGANUR MINERAL MINING INDUSTRY vs. STATE OF KARNATAKA

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

HOUSE NO.1217/24, BEHIND GOVERNMENT QUARTERS, HOSPET TOWN, BELLARY DISTRICT-583 201. ... PETITIONER (BY SRI: L.M. CHIDANANDAYYA, ADVOCATE) -: 106 :- AND: 1. STATE OF KARNATAKA, REP. BY ITS PRINCIPAL SECRETARY TO THE GOVERNMENT, DEPARTMENT OF FORESTS, ECOLOGY AND ENVIRONMENT, M.S. BUILDING, DR. AMBEDKAR VEEDHI, BANGALORE-560 001. 2. PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANYA BHAVANA, 18TH CROSS, MALLESWARAM, BANGALORE

M/S MILAN MINERALS PVT LTD vs. THE STATE OF KARNATAKA

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

HOUSE NO.1217/24, BEHIND GOVERNMENT QUARTERS, HOSPET TOWN, BELLARY DISTRICT-583 201. ... PETITIONER (BY SRI: L.M. CHIDANANDAYYA, ADVOCATE) -: 106 :- AND: 1. STATE OF KARNATAKA, REP. BY ITS PRINCIPAL SECRETARY TO THE GOVERNMENT, DEPARTMENT OF FORESTS, ECOLOGY AND ENVIRONMENT, M.S. BUILDING, DR. AMBEDKAR VEEDHI, BANGALORE-560 001. 2. PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANYA BHAVANA, 18TH CROSS, MALLESWARAM, BANGALORE

H.G.RANGANGOUD vs. STATE OF KARNATAKA

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

HOUSE NO.1217/24, BEHIND GOVERNMENT QUARTERS, HOSPET TOWN, BELLARY DISTRICT-583 201. ... PETITIONER (BY SRI: L.M. CHIDANANDAYYA, ADVOCATE) -: 106 :- AND: 1. STATE OF KARNATAKA, REP. BY ITS PRINCIPAL SECRETARY TO THE GOVERNMENT, DEPARTMENT OF FORESTS, ECOLOGY AND ENVIRONMENT, M.S. BUILDING, DR. AMBEDKAR VEEDHI, BANGALORE-560 001. 2. PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANYA BHAVANA, 18TH CROSS, MALLESWARAM, BANGALORE

M/S B ASHWATHNARAYANA SINGH & CO vs. STATE OF KARNATAKA

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

HOUSE NO.1217/24, BEHIND GOVERNMENT QUARTERS, HOSPET TOWN, BELLARY DISTRICT-583 201. ... PETITIONER (BY SRI: L.M. CHIDANANDAYYA, ADVOCATE) -: 106 :- AND: 1. STATE OF KARNATAKA, REP. BY ITS PRINCIPAL SECRETARY TO THE GOVERNMENT, DEPARTMENT OF FORESTS, ECOLOGY AND ENVIRONMENT, M.S. BUILDING, DR. AMBEDKAR VEEDHI, BANGALORE-560 001. 2. PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANYA BHAVANA, 18TH CROSS, MALLESWARAM, BANGALORE

M/S ASSOCIATED MINING COMPANY vs. STATE OF KARNATAKA

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

HOUSE NO.1217/24, BEHIND GOVERNMENT QUARTERS, HOSPET TOWN, BELLARY DISTRICT-583 201. ... PETITIONER (BY SRI: L.M. CHIDANANDAYYA, ADVOCATE) -: 106 :- AND: 1. STATE OF KARNATAKA, REP. BY ITS PRINCIPAL SECRETARY TO THE GOVERNMENT, DEPARTMENT OF FORESTS, ECOLOGY AND ENVIRONMENT, M.S. BUILDING, DR. AMBEDKAR VEEDHI, BANGALORE-560 001. 2. PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANYA BHAVANA, 18TH CROSS, MALLESWARAM, BANGALORE

M/S LAKSHMINARAYANA MINING COMPANY vs. STATE OF KARNATAKA

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

HOUSE NO.1217/24, BEHIND GOVERNMENT QUARTERS, HOSPET TOWN, BELLARY DISTRICT-583 201. ... PETITIONER (BY SRI: L.M. CHIDANANDAYYA, ADVOCATE) -: 106 :- AND: 1. STATE OF KARNATAKA, REP. BY ITS PRINCIPAL SECRETARY TO THE GOVERNMENT, DEPARTMENT OF FORESTS, ECOLOGY AND ENVIRONMENT, M.S. BUILDING, DR. AMBEDKAR VEEDHI, BANGALORE-560 001. 2. PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANYA BHAVANA, 18TH CROSS, MALLESWARAM, BANGALORE

M/S VIBHUTIGUDDA MINES PVT LTD vs. THE STATE OF KARNATAKA

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

HOUSE NO.1217/24, BEHIND GOVERNMENT QUARTERS, HOSPET TOWN, BELLARY DISTRICT-583 201. ... PETITIONER (BY SRI: L.M. CHIDANANDAYYA, ADVOCATE) -: 106 :- AND: 1. STATE OF KARNATAKA, REP. BY ITS PRINCIPAL SECRETARY TO THE GOVERNMENT, DEPARTMENT OF FORESTS, ECOLOGY AND ENVIRONMENT, M.S. BUILDING, DR. AMBEDKAR VEEDHI, BANGALORE-560 001. 2. PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANYA BHAVANA, 18TH CROSS, MALLESWARAM, BANGALORE

VEERABHADRAPPA SANGAPPA & CO., vs. STATE OF KARNATAKA

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

HOUSE NO.1217/24, BEHIND GOVERNMENT QUARTERS, HOSPET TOWN, BELLARY DISTRICT-583 201. ... PETITIONER (BY SRI: L.M. CHIDANANDAYYA, ADVOCATE) -: 106 :- AND: 1. STATE OF KARNATAKA, REP. BY ITS PRINCIPAL SECRETARY TO THE GOVERNMENT, DEPARTMENT OF FORESTS, ECOLOGY AND ENVIRONMENT, M.S. BUILDING, DR. AMBEDKAR VEEDHI, BANGALORE-560 001. 2. PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANYA BHAVANA, 18TH CROSS, MALLESWARAM, BANGALORE

M/S S B MINERALS (A REGISTERED PARTNERSHIP FIRM) vs. STATE OF KARNATAKA

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

HOUSE NO.1217/24, BEHIND GOVERNMENT QUARTERS, HOSPET TOWN, BELLARY DISTRICT-583 201. ... PETITIONER (BY SRI: L.M. CHIDANANDAYYA, ADVOCATE) -: 106 :- AND: 1. STATE OF KARNATAKA, REP. BY ITS PRINCIPAL SECRETARY TO THE GOVERNMENT, DEPARTMENT OF FORESTS, ECOLOGY AND ENVIRONMENT, M.S. BUILDING, DR. AMBEDKAR VEEDHI, BANGALORE-560 001. 2. PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANYA BHAVANA, 18TH CROSS, MALLESWARAM, BANGALORE

M/S VIBHUTIGUDDA MINES PVT. LTD., & OTHERS vs. STATE OF KARNATAKA & OTHERS

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

HOUSE NO.1217/24, BEHIND GOVERNMENT QUARTERS, HOSPET TOWN, BELLARY DISTRICT-583 201. ... PETITIONER (BY SRI: L.M. CHIDANANDAYYA, ADVOCATE) -: 106 :- AND: 1. STATE OF KARNATAKA, REP. BY ITS PRINCIPAL SECRETARY TO THE GOVERNMENT, DEPARTMENT OF FORESTS, ECOLOGY AND ENVIRONMENT, M.S. BUILDING, DR. AMBEDKAR VEEDHI, BANGALORE-560 001. 2. PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANYA BHAVANA, 18TH CROSS, MALLESWARAM, BANGALORE

M/S CANARA MINERALS PRIVATE LIMITED vs. STATE OF KARNATAKA

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

HOUSE NO.1217/24, BEHIND GOVERNMENT QUARTERS, HOSPET TOWN, BELLARY DISTRICT-583 201. ... PETITIONER (BY SRI: L.M. CHIDANANDAYYA, ADVOCATE) -: 106 :- AND: 1. STATE OF KARNATAKA, REP. BY ITS PRINCIPAL SECRETARY TO THE GOVERNMENT, DEPARTMENT OF FORESTS, ECOLOGY AND ENVIRONMENT, M.S. BUILDING, DR. AMBEDKAR VEEDHI, BANGALORE-560 001. 2. PRINCIPAL CHIEF CONSERVATOR OF FORESTS, ARANYA BHAVANA, 18TH CROSS, MALLESWARAM, BANGALORE