ANTONY PARAKAL KURIAN vs. ASSISTANT COMMISSIONER OF INCOME TAX

Appeal is allowed in part

Bench: S.SUJATHA,S RACHAIAH

Section 54F of the Act on the entire capital gains from sale of land amounting to Rs.49,08,708/-. 4. The appellant sold a residential house at Angamaly, Kerala i.e., House property in favour of M/s. Fashion Jewellery for Rs.2.42 Crores vide sale deed registered on 08.10.2012. Capital gains amounting to Rs.2,23,47

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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)

47. Admittedly defendant Nos.2 and 3 are not parties either to the Lease Deed or the Agreement (Exs.P.1 and 13). The plaintiff is the lessor and defendant No.1 is the lessee of the suit schedule property. The entire suit is based on the Lease Deed and Agreement entered into between the plaintiff and 53 defendant No.1. As per the provisions

S N SIMHA vs. THE STATE OF KARNATAKA

In the result there is no merit in this writ petition and the

Bench: The Hon’Ble Mr. Justice Anand Byrareddy Writ Petition No. 24840 Of 2012 (La-Kiadb) Between: 1. S.N.Simha, Aged About 73 Years, Son Of Late G.R.Swamy, 2. S.N.Yamuna Devi, Wife Of Sri. S.N.Simha, Aged About 66 Years, Both Are Proprietors M/S. Viswabandhu Press & Sree Bharathi Cottage Industries Company, No.16, 1St Cross, Cottonpet, Bangalore – 560 053. …Petitioners (By Shri. S.P.Shankar, Senior Advocate For Shri. K.L.Sreenivas, Advocate For M/S. K.N.L. Associates) And: 1. The State Of Karnataka, Represented By Its Secretary, Commerce & Industries

houses – to earn profit in the guise of establishing a project billed as being for a public purpose. The clearance and approval granted by the competent authority to respondent no.4, the lands in question were recommended to be acquired by a process of consent by the land owners and subject to a clearance by the Land Audit Committee

SHRI. NAVIN JOLLY vs. THE INCOME-TAX OFFICER

In the result, appeal is allowed

Bench: ALOK ARADHE,M.NAGAPRASANNA

house as per the proviso (a) (i) to Section 54F(1) of the Act on the facts and circumstances of the case? 2. Facts leading to filing of this appeal briefly stated are that assessee is an individual and is Director of M/s Aburge India Property Services Pvt. Ltd., Bangalore. The assessee filed his return of income for Assessment year