M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

36. The Apex Court had an occasion to go into the validity of the agreements entered into under these provisions and their enforceability in the case of UNION OF INDIA AND ANOTHER VS. AZADI BACHAO ANDOLAN AND ANOTHER reported in 263 ITR 706. Dealing with the purpose of provisions for avoidance of double taxation, the Supreme Court at page

THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

36. The Apex Court had an occasion to go into the validity of the agreements entered into under these provisions and their enforceability in the case of UNION OF INDIA AND ANOTHER VS. AZADI BACHAO ANDOLAN AND ANOTHER reported in 263 ITR 706. Dealing with the purpose of provisions for avoidance of double taxation, the Supreme Court at page

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. ®

PROPERTY IS CONCERNED, BY HOLDING IT AS WHOLLY ILLEGAL AND ARBITRARY. IN W.P. NO.6159/2017: BETWEEN: NATARAJ DAKSHINAMURHTY S/O S. DAKSHINAMURTHY AGED ABOUT 61 YEARS RESIDING AT: JADE NO.202 ESTEEM HERIGTAGE APARTMENT ROSE GARDEN ROAD, BEHIND DOLLARS COLONY J.P. NAGAR 5TH PHASE BANGLAORE - 560 078. ..PETITIONER (BY SRI. UDAY HOLLA, SR. COUNSEL FOR SRI. MANU KULKARNI, ADVOCATE) 20 AND: 1

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. ®

PROPERTY IS CONCERNED, BY HOLDING IT AS WHOLLY ILLEGAL AND ARBITRARY. IN W.P. NO.6159/2017: BETWEEN: NATARAJ DAKSHINAMURHTY S/O S. DAKSHINAMURTHY AGED ABOUT 61 YEARS RESIDING AT: JADE NO.202 ESTEEM HERIGTAGE APARTMENT ROSE GARDEN ROAD, BEHIND DOLLARS COLONY J.P. NAGAR 5TH PHASE BANGLAORE - 560 078. ..PETITIONER (BY SRI. UDAY HOLLA, SR. COUNSEL FOR SRI. MANU KULKARNI, ADVOCATE) 20 AND: 1

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. ®

PROPERTY IS CONCERNED, BY HOLDING IT AS WHOLLY ILLEGAL AND ARBITRARY. IN W.P. NO.6159/2017: BETWEEN: NATARAJ DAKSHINAMURHTY S/O S. DAKSHINAMURTHY AGED ABOUT 61 YEARS RESIDING AT: JADE NO.202 ESTEEM HERIGTAGE APARTMENT ROSE GARDEN ROAD, BEHIND DOLLARS COLONY J.P. NAGAR 5TH PHASE BANGLAORE - 560 078. ..PETITIONER (BY SRI. UDAY HOLLA, SR. COUNSEL FOR SRI. MANU KULKARNI, ADVOCATE) 20 AND: 1

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. ®

PROPERTY IS CONCERNED, BY HOLDING IT AS WHOLLY ILLEGAL AND ARBITRARY. IN W.P. NO.6159/2017: BETWEEN: NATARAJ DAKSHINAMURHTY S/O S. DAKSHINAMURTHY AGED ABOUT 61 YEARS RESIDING AT: JADE NO.202 ESTEEM HERIGTAGE APARTMENT ROSE GARDEN ROAD, BEHIND DOLLARS COLONY J.P. NAGAR 5TH PHASE BANGLAORE - 560 078. ..PETITIONER (BY SRI. UDAY HOLLA, SR. COUNSEL FOR SRI. MANU KULKARNI, ADVOCATE) 20 AND: 1

SHRI C DEVARAJU 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. ®

PROPERTY IS CONCERNED, BY HOLDING IT AS WHOLLY ILLEGAL AND ARBITRARY. IN W.P. NO.6159/2017: BETWEEN: NATARAJ DAKSHINAMURHTY S/O S. DAKSHINAMURTHY AGED ABOUT 61 YEARS RESIDING AT: JADE NO.202 ESTEEM HERIGTAGE APARTMENT ROSE GARDEN ROAD, BEHIND DOLLARS COLONY J.P. NAGAR 5TH PHASE BANGLAORE - 560 078. ..PETITIONER (BY SRI. UDAY HOLLA, SR. COUNSEL FOR SRI. MANU KULKARNI, ADVOCATE) 20 AND: 1

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. ®

PROPERTY IS CONCERNED, BY HOLDING IT AS WHOLLY ILLEGAL AND ARBITRARY. IN W.P. NO.6159/2017: BETWEEN: NATARAJ DAKSHINAMURHTY S/O S. DAKSHINAMURTHY AGED ABOUT 61 YEARS RESIDING AT: JADE NO.202 ESTEEM HERIGTAGE APARTMENT ROSE GARDEN ROAD, BEHIND DOLLARS COLONY J.P. NAGAR 5TH PHASE BANGLAORE - 560 078. ..PETITIONER (BY SRI. UDAY HOLLA, SR. COUNSEL FOR SRI. MANU KULKARNI, ADVOCATE) 20 AND: 1

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. ®

PROPERTY IS CONCERNED, BY HOLDING IT AS WHOLLY ILLEGAL AND ARBITRARY. IN W.P. NO.6159/2017: BETWEEN: NATARAJ DAKSHINAMURHTY S/O S. DAKSHINAMURTHY AGED ABOUT 61 YEARS RESIDING AT: JADE NO.202 ESTEEM HERIGTAGE APARTMENT ROSE GARDEN ROAD, BEHIND DOLLARS COLONY J.P. NAGAR 5TH PHASE BANGLAORE - 560 078. ..PETITIONER (BY SRI. UDAY HOLLA, SR. COUNSEL FOR SRI. MANU KULKARNI, ADVOCATE) 20 AND: 1

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. ®

PROPERTY IS CONCERNED, BY HOLDING IT AS WHOLLY ILLEGAL AND ARBITRARY. IN W.P. NO.6159/2017: BETWEEN: NATARAJ DAKSHINAMURHTY S/O S. DAKSHINAMURTHY AGED ABOUT 61 YEARS RESIDING AT: JADE NO.202 ESTEEM HERIGTAGE APARTMENT ROSE GARDEN ROAD, BEHIND DOLLARS COLONY J.P. NAGAR 5TH PHASE BANGLAORE - 560 078. ..PETITIONER (BY SRI. UDAY HOLLA, SR. COUNSEL FOR SRI. MANU KULKARNI, ADVOCATE) 20 AND: 1

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. ®

PROPERTY IS CONCERNED, BY HOLDING IT AS WHOLLY ILLEGAL AND ARBITRARY. IN W.P. NO.6159/2017: BETWEEN: NATARAJ DAKSHINAMURHTY S/O S. DAKSHINAMURTHY AGED ABOUT 61 YEARS RESIDING AT: JADE NO.202 ESTEEM HERIGTAGE APARTMENT ROSE GARDEN ROAD, BEHIND DOLLARS COLONY J.P. NAGAR 5TH PHASE BANGLAORE - 560 078. ..PETITIONER (BY SRI. UDAY HOLLA, SR. COUNSEL FOR SRI. MANU KULKARNI, ADVOCATE) 20 AND: 1

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. ®

PROPERTY IS CONCERNED, BY HOLDING IT AS WHOLLY ILLEGAL AND ARBITRARY. IN W.P. NO.6159/2017: BETWEEN: NATARAJ DAKSHINAMURHTY S/O S. DAKSHINAMURTHY AGED ABOUT 61 YEARS RESIDING AT: JADE NO.202 ESTEEM HERIGTAGE APARTMENT ROSE GARDEN ROAD, BEHIND DOLLARS COLONY J.P. NAGAR 5TH PHASE BANGLAORE - 560 078. ..PETITIONER (BY SRI. UDAY HOLLA, SR. COUNSEL FOR SRI. MANU KULKARNI, ADVOCATE) 20 AND: 1

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. ®

PROPERTY IS CONCERNED, BY HOLDING IT AS WHOLLY ILLEGAL AND ARBITRARY. IN W.P. NO.6159/2017: BETWEEN: NATARAJ DAKSHINAMURHTY S/O S. DAKSHINAMURTHY AGED ABOUT 61 YEARS RESIDING AT: JADE NO.202 ESTEEM HERIGTAGE APARTMENT ROSE GARDEN ROAD, BEHIND DOLLARS COLONY J.P. NAGAR 5TH PHASE BANGLAORE - 560 078. ..PETITIONER (BY SRI. UDAY HOLLA, SR. COUNSEL FOR SRI. MANU KULKARNI, ADVOCATE) 20 AND: 1

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. ®

PROPERTY IS CONCERNED, BY HOLDING IT AS WHOLLY ILLEGAL AND ARBITRARY. IN W.P. NO.6159/2017: BETWEEN: NATARAJ DAKSHINAMURHTY S/O S. DAKSHINAMURTHY AGED ABOUT 61 YEARS RESIDING AT: JADE NO.202 ESTEEM HERIGTAGE APARTMENT ROSE GARDEN ROAD, BEHIND DOLLARS COLONY J.P. NAGAR 5TH PHASE BANGLAORE - 560 078. ..PETITIONER (BY SRI. UDAY HOLLA, SR. COUNSEL FOR SRI. MANU KULKARNI, ADVOCATE) 20 AND: 1

SHRI V BHASKAR 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. ®

PROPERTY IS CONCERNED, BY HOLDING IT AS WHOLLY ILLEGAL AND ARBITRARY. IN W.P. NO.6159/2017: BETWEEN: NATARAJ DAKSHINAMURHTY S/O S. DAKSHINAMURTHY AGED ABOUT 61 YEARS RESIDING AT: JADE NO.202 ESTEEM HERIGTAGE APARTMENT ROSE GARDEN ROAD, BEHIND DOLLARS COLONY J.P. NAGAR 5TH PHASE BANGLAORE - 560 078. ..PETITIONER (BY SRI. UDAY HOLLA, SR. COUNSEL FOR SRI. MANU KULKARNI, ADVOCATE) 20 AND: 1

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. ®

PROPERTY IS CONCERNED, BY HOLDING IT AS WHOLLY ILLEGAL AND ARBITRARY. IN W.P. NO.6159/2017: BETWEEN: NATARAJ DAKSHINAMURHTY S/O S. DAKSHINAMURTHY AGED ABOUT 61 YEARS RESIDING AT: JADE NO.202 ESTEEM HERIGTAGE APARTMENT ROSE GARDEN ROAD, BEHIND DOLLARS COLONY J.P. NAGAR 5TH PHASE BANGLAORE - 560 078. ..PETITIONER (BY SRI. UDAY HOLLA, SR. COUNSEL FOR SRI. MANU KULKARNI, ADVOCATE) 20 AND: 1

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

Bench: H.B.PRABHAKARA SASTRY,VINEET KOTHARI

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

THE PR COMMISSIONER OF vs. M/S MPHASIS LIMITED

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

HOUSE TUMKUR ROAD BENGALURU – 560 022. REPRESENTED BY ITS AUTHORIZED SIGNATORY MR. ANURAG BAGARIA. 2 . MR. ANURAG BAGARIA AGED ABOUT 36 YEARS S/O LATE SUBASH BAGARIA R/AT NO.6/3, 1ST CROSS ROAD 9TH MAIN, RAJMAHAL VILLAS EXTENSION BENGALURU – 560 001. ... PETITIONERS (BY SRI GAUTAM BHARADWAJ, ADVOCATE) AND: THE INCOME TAX DEPARTMENT BY THE DEPUTY DIRECTOR OF INCOME TAX (INV), UNIT