ANTONY PARAKAL KURIAN vs. ASSISTANT COMMISSIONER OF INCOME TAX

Appeal is allowed in part

Bench: S.SUJATHA,S RACHAIAH

46 taxmann.com 170 (Karnataka), for denying exemption under section 54F, is perverse and contrary to law? 4 2. The assessee, a salaried person working in M/s IGUS India Private Limited, had filed a return of income showing the capital gains for the assessment year under consideration. CLAIM OF THE ASSESSEE: 3. During the relevant assessment year, the assessee had sold

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. ®

46 YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE – 575 008. PETITIONERS NO.2 AND 3 ARE REPRESENTED BY THEIR GPA HOLDER MR. DYANI ANTONY PAUL (PETITIONER NO.1) S/O LATE JOSEPH PAUL AGED ABOUT 33 YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE – 575 008. ...PETITIONERS (BY SRI. MANMOHAN P.N, ADVOCATE) AND: 1 . UNION OF INDIA DEPARTMENT OF DIRECTORATE

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. ®

46 YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE – 575 008. PETITIONERS NO.2 AND 3 ARE REPRESENTED BY THEIR GPA HOLDER MR. DYANI ANTONY PAUL (PETITIONER NO.1) S/O LATE JOSEPH PAUL AGED ABOUT 33 YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE – 575 008. ...PETITIONERS (BY SRI. MANMOHAN P.N, ADVOCATE) AND: 1 . UNION OF INDIA DEPARTMENT OF DIRECTORATE

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. ®

46 YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE – 575 008. PETITIONERS NO.2 AND 3 ARE REPRESENTED BY THEIR GPA HOLDER MR. DYANI ANTONY PAUL (PETITIONER NO.1) S/O LATE JOSEPH PAUL AGED ABOUT 33 YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE – 575 008. ...PETITIONERS (BY SRI. MANMOHAN P.N, ADVOCATE) AND: 1 . UNION OF INDIA DEPARTMENT OF DIRECTORATE

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. ®

46 YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE – 575 008. PETITIONERS NO.2 AND 3 ARE REPRESENTED BY THEIR GPA HOLDER MR. DYANI ANTONY PAUL (PETITIONER NO.1) S/O LATE JOSEPH PAUL AGED ABOUT 33 YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE – 575 008. ...PETITIONERS (BY SRI. MANMOHAN P.N, ADVOCATE) AND: 1 . UNION OF INDIA DEPARTMENT OF DIRECTORATE

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. ®

46 YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE – 575 008. PETITIONERS NO.2 AND 3 ARE REPRESENTED BY THEIR GPA HOLDER MR. DYANI ANTONY PAUL (PETITIONER NO.1) S/O LATE JOSEPH PAUL AGED ABOUT 33 YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE – 575 008. ...PETITIONERS (BY SRI. MANMOHAN P.N, ADVOCATE) AND: 1 . UNION OF INDIA DEPARTMENT OF DIRECTORATE

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. ®

46 YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE – 575 008. PETITIONERS NO.2 AND 3 ARE REPRESENTED BY THEIR GPA HOLDER MR. DYANI ANTONY PAUL (PETITIONER NO.1) S/O LATE JOSEPH PAUL AGED ABOUT 33 YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE – 575 008. ...PETITIONERS (BY SRI. MANMOHAN P.N, ADVOCATE) AND: 1 . UNION OF INDIA DEPARTMENT OF DIRECTORATE

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. ®

46 YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE – 575 008. PETITIONERS NO.2 AND 3 ARE REPRESENTED BY THEIR GPA HOLDER MR. DYANI ANTONY PAUL (PETITIONER NO.1) S/O LATE JOSEPH PAUL AGED ABOUT 33 YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE – 575 008. ...PETITIONERS (BY SRI. MANMOHAN P.N, ADVOCATE) AND: 1 . UNION OF INDIA DEPARTMENT OF DIRECTORATE

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. ®

46 YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE – 575 008. PETITIONERS NO.2 AND 3 ARE REPRESENTED BY THEIR GPA HOLDER MR. DYANI ANTONY PAUL (PETITIONER NO.1) S/O LATE JOSEPH PAUL AGED ABOUT 33 YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE – 575 008. ...PETITIONERS (BY SRI. MANMOHAN P.N, ADVOCATE) AND: 1 . UNION OF INDIA DEPARTMENT OF DIRECTORATE

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. ®

46 YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE – 575 008. PETITIONERS NO.2 AND 3 ARE REPRESENTED BY THEIR GPA HOLDER MR. DYANI ANTONY PAUL (PETITIONER NO.1) S/O LATE JOSEPH PAUL AGED ABOUT 33 YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE – 575 008. ...PETITIONERS (BY SRI. MANMOHAN P.N, ADVOCATE) AND: 1 . UNION OF INDIA DEPARTMENT OF DIRECTORATE

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. ®

46 YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE – 575 008. PETITIONERS NO.2 AND 3 ARE REPRESENTED BY THEIR GPA HOLDER MR. DYANI ANTONY PAUL (PETITIONER NO.1) S/O LATE JOSEPH PAUL AGED ABOUT 33 YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE – 575 008. ...PETITIONERS (BY SRI. MANMOHAN P.N, ADVOCATE) AND: 1 . UNION OF INDIA DEPARTMENT OF DIRECTORATE

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. ®

46 YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE – 575 008. PETITIONERS NO.2 AND 3 ARE REPRESENTED BY THEIR GPA HOLDER MR. DYANI ANTONY PAUL (PETITIONER NO.1) S/O LATE JOSEPH PAUL AGED ABOUT 33 YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE – 575 008. ...PETITIONERS (BY SRI. MANMOHAN P.N, ADVOCATE) AND: 1 . UNION OF INDIA DEPARTMENT OF DIRECTORATE

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. ®

46 YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE – 575 008. PETITIONERS NO.2 AND 3 ARE REPRESENTED BY THEIR GPA HOLDER MR. DYANI ANTONY PAUL (PETITIONER NO.1) S/O LATE JOSEPH PAUL AGED ABOUT 33 YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE – 575 008. ...PETITIONERS (BY SRI. MANMOHAN P.N, ADVOCATE) AND: 1 . UNION OF INDIA DEPARTMENT OF DIRECTORATE

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. ®

46 YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE – 575 008. PETITIONERS NO.2 AND 3 ARE REPRESENTED BY THEIR GPA HOLDER MR. DYANI ANTONY PAUL (PETITIONER NO.1) S/O LATE JOSEPH PAUL AGED ABOUT 33 YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE – 575 008. ...PETITIONERS (BY SRI. MANMOHAN P.N, ADVOCATE) AND: 1 . UNION OF INDIA DEPARTMENT OF DIRECTORATE

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. ®

46 YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE – 575 008. PETITIONERS NO.2 AND 3 ARE REPRESENTED BY THEIR GPA HOLDER MR. DYANI ANTONY PAUL (PETITIONER NO.1) S/O LATE JOSEPH PAUL AGED ABOUT 33 YEARS NO.1/77, VAILANKANI COTTAGE PADAVINANGADY, KONCHADY MUGRODY ROAD MANGALORE – 575 008. ...PETITIONERS (BY SRI. MANMOHAN P.N, ADVOCATE) AND: 1 . UNION OF INDIA DEPARTMENT OF DIRECTORATE

COMMISSIONER OF INCOME TAX-III vs. M/S PRASADHINI ENTERPRISES PVT LTD

Appeal is dismissed as devoid of merits

Bench: The Hon' Ble Mr. Justice B. Veerappa Regular Second Appeal No.390/2012 (Res)

46 situated at Byanahalli, Jala Hobli, Bangalore North Taluk after converting the said lands and obtaining the approval of the layout plan from the Town Planning Authority. It formed several sites in the suit schedule properties in order to allot the same to the general public. In order to attract elite class, it was in search of an agency

THE COMMISSIONER OF INCOME TAX vs. LATE KHOOBCHAND M MAKHIJA

The appeals are dismissed

Bench: N.KUMAR,RATHNAKALA

46,557/-. Subsequently, notices under Section 142(1) and 143(2) were issued. By that time, the assessee had died. His legal representatives – sons appeared through an authorized representative and furnished all the requisite particulars. The said particulars furnished disclosed that the assessee has sold his self-occupied house during the year for a sum of Rs.3

THE COMMISSIONER OF INCOME-TAX vs. M/S. IBC KNOWLEDGE PARK PVT. LTD.,

In the result, the appeals filed by the Revenue

Bench: B.V.NAGARATHNA,JAYANT PATEL

46 - Sub-section (2) of Section 153C states that where books of account or documents or valuable assets seized or requisitioned as referred to in sub-section (1) has or have been received by the Assessing Officer having jurisdiction over such other person after the due date for furnishing the return of income for the assessment year relevant