ULTRATECH CEMENT LIMITED vs. THE STATE OF KARNATAKA AND ORS

Bench: S.R.KRISHNA KUMAR,K S HEMALEKHA

40a) SEETABAI W/O UMALA AGED MAJOR 40b) GOPAL S/O UMALA AGED MAJOR, SINCE DECEASED THROUGH LEGAL REPRESENTATIVES - 43 - 40b.i) SONI BAI W/O UMALA PAWAR AGED 65 YRS, R/O MALKHED STATION THANDA, MALKHED ROAD, SEDAM TALUK 585292 40c) NARASINGH S/O UMALA AGED MAJOR, ALL ARE RESIDING AT STATION TANDA, MALKHED ROAD, SEDAM TALUK, KALABURAGI DISTRICT. 41. SURESH S/O SOMLA SINCE DECEASED

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

40a(ii) of the Act. He also contended that the arguments which were canvassed - 39 - before this Court were not canvassed before the lower authorities and therefore, they had no opportunity to consider the same and therefore on that score those orders cannot be found fault with. As the matter has already been remanded