ANTONY PARAKAL KURIAN vs. ASSISTANT COMMISSIONER OF INCOME TAX

Appeal is allowed in part

Bench: S.SUJATHA,S RACHAIAH

1) of the Act makes a distinction from Section 54, inasmuch as the language employed, more particularly, the phrase “owns”. 19. Section 27 of the Act defines “Owner of house property

THE COMMISSIONER OF INCOME TAX vs. LATE KHOOBCHAND M MAKHIJA

The appeals are dismissed

Bench: N.KUMAR,RATHNAKALA

property, which is sold, is correct. Further, it is held that the assessee is entitled to the benefit of Section 54(1) of the Act only to the extent of investment in both the residential houses

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. ®

54 YRARS 34 S/O CHIKKAPUTTAIAH HOUSE NO.2550/5 MAHADESHWARALAYA III CROSS, KALIDASA ROAD V.V. MOHALLA, MYSORE – 570 002 PRESENTLY IN JUDICIAL CUSTODY. 2 . C. MANJU AGED ABOUT 50 YRARS S/O CHIKKAPUTTAIAH HOUSE NO.2554/2, 3RD CROSS VONTIKOPPAL, KALIDASA ROAD MYSORE – 570 002 PRESENTLY IN JUDICIAL CUSTODY. 3 . BHAGYA W/O C. MAHADESH @ AVVAMAHADESH AGED ABOUT 46 YRARS HOUSE NO.2550/5 MAHADESHWARALAYA III CROSS, KALIDASA

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. ®

54 YRARS 34 S/O CHIKKAPUTTAIAH HOUSE NO.2550/5 MAHADESHWARALAYA III CROSS, KALIDASA ROAD V.V. MOHALLA, MYSORE – 570 002 PRESENTLY IN JUDICIAL CUSTODY. 2 . C. MANJU AGED ABOUT 50 YRARS S/O CHIKKAPUTTAIAH HOUSE NO.2554/2, 3RD CROSS VONTIKOPPAL, KALIDASA ROAD MYSORE – 570 002 PRESENTLY IN JUDICIAL CUSTODY. 3 . BHAGYA W/O C. MAHADESH @ AVVAMAHADESH AGED ABOUT 46 YRARS HOUSE NO.2550/5 MAHADESHWARALAYA III CROSS, KALIDASA

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. ®

54 YRARS 34 S/O CHIKKAPUTTAIAH HOUSE NO.2550/5 MAHADESHWARALAYA III CROSS, KALIDASA ROAD V.V. MOHALLA, MYSORE – 570 002 PRESENTLY IN JUDICIAL CUSTODY. 2 . C. MANJU AGED ABOUT 50 YRARS S/O CHIKKAPUTTAIAH HOUSE NO.2554/2, 3RD CROSS VONTIKOPPAL, KALIDASA ROAD MYSORE – 570 002 PRESENTLY IN JUDICIAL CUSTODY. 3 . BHAGYA W/O C. MAHADESH @ AVVAMAHADESH AGED ABOUT 46 YRARS HOUSE NO.2550/5 MAHADESHWARALAYA III CROSS, KALIDASA

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. ®

54 YRARS 34 S/O CHIKKAPUTTAIAH HOUSE NO.2550/5 MAHADESHWARALAYA III CROSS, KALIDASA ROAD V.V. MOHALLA, MYSORE – 570 002 PRESENTLY IN JUDICIAL CUSTODY. 2 . C. MANJU AGED ABOUT 50 YRARS S/O CHIKKAPUTTAIAH HOUSE NO.2554/2, 3RD CROSS VONTIKOPPAL, KALIDASA ROAD MYSORE – 570 002 PRESENTLY IN JUDICIAL CUSTODY. 3 . BHAGYA W/O C. MAHADESH @ AVVAMAHADESH AGED ABOUT 46 YRARS HOUSE NO.2550/5 MAHADESHWARALAYA III CROSS, KALIDASA

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. ®

54 YRARS 34 S/O CHIKKAPUTTAIAH HOUSE NO.2550/5 MAHADESHWARALAYA III CROSS, KALIDASA ROAD V.V. MOHALLA, MYSORE – 570 002 PRESENTLY IN JUDICIAL CUSTODY. 2 . C. MANJU AGED ABOUT 50 YRARS S/O CHIKKAPUTTAIAH HOUSE NO.2554/2, 3RD CROSS VONTIKOPPAL, KALIDASA ROAD MYSORE – 570 002 PRESENTLY IN JUDICIAL CUSTODY. 3 . BHAGYA W/O C. MAHADESH @ AVVAMAHADESH AGED ABOUT 46 YRARS HOUSE NO.2550/5 MAHADESHWARALAYA III CROSS, KALIDASA

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. ®

54 YRARS 34 S/O CHIKKAPUTTAIAH HOUSE NO.2550/5 MAHADESHWARALAYA III CROSS, KALIDASA ROAD V.V. MOHALLA, MYSORE – 570 002 PRESENTLY IN JUDICIAL CUSTODY. 2 . C. MANJU AGED ABOUT 50 YRARS S/O CHIKKAPUTTAIAH HOUSE NO.2554/2, 3RD CROSS VONTIKOPPAL, KALIDASA ROAD MYSORE – 570 002 PRESENTLY IN JUDICIAL CUSTODY. 3 . BHAGYA W/O C. MAHADESH @ AVVAMAHADESH AGED ABOUT 46 YRARS HOUSE NO.2550/5 MAHADESHWARALAYA III CROSS, KALIDASA

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. ®

54 YRARS 34 S/O CHIKKAPUTTAIAH HOUSE NO.2550/5 MAHADESHWARALAYA III CROSS, KALIDASA ROAD V.V. MOHALLA, MYSORE – 570 002 PRESENTLY IN JUDICIAL CUSTODY. 2 . C. MANJU AGED ABOUT 50 YRARS S/O CHIKKAPUTTAIAH HOUSE NO.2554/2, 3RD CROSS VONTIKOPPAL, KALIDASA ROAD MYSORE – 570 002 PRESENTLY IN JUDICIAL CUSTODY. 3 . BHAGYA W/O C. MAHADESH @ AVVAMAHADESH AGED ABOUT 46 YRARS HOUSE NO.2550/5 MAHADESHWARALAYA III CROSS, KALIDASA

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. ®

54 YRARS 34 S/O CHIKKAPUTTAIAH HOUSE NO.2550/5 MAHADESHWARALAYA III CROSS, KALIDASA ROAD V.V. MOHALLA, MYSORE – 570 002 PRESENTLY IN JUDICIAL CUSTODY. 2 . C. MANJU AGED ABOUT 50 YRARS S/O CHIKKAPUTTAIAH HOUSE NO.2554/2, 3RD CROSS VONTIKOPPAL, KALIDASA ROAD MYSORE – 570 002 PRESENTLY IN JUDICIAL CUSTODY. 3 . BHAGYA W/O C. MAHADESH @ AVVAMAHADESH AGED ABOUT 46 YRARS HOUSE NO.2550/5 MAHADESHWARALAYA III CROSS, KALIDASA

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. ®

54 YRARS 34 S/O CHIKKAPUTTAIAH HOUSE NO.2550/5 MAHADESHWARALAYA III CROSS, KALIDASA ROAD V.V. MOHALLA, MYSORE – 570 002 PRESENTLY IN JUDICIAL CUSTODY. 2 . C. MANJU AGED ABOUT 50 YRARS S/O CHIKKAPUTTAIAH HOUSE NO.2554/2, 3RD CROSS VONTIKOPPAL, KALIDASA ROAD MYSORE – 570 002 PRESENTLY IN JUDICIAL CUSTODY. 3 . BHAGYA W/O C. MAHADESH @ AVVAMAHADESH AGED ABOUT 46 YRARS HOUSE NO.2550/5 MAHADESHWARALAYA III CROSS, KALIDASA

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. ®

54 YRARS 34 S/O CHIKKAPUTTAIAH HOUSE NO.2550/5 MAHADESHWARALAYA III CROSS, KALIDASA ROAD V.V. MOHALLA, MYSORE – 570 002 PRESENTLY IN JUDICIAL CUSTODY. 2 . C. MANJU AGED ABOUT 50 YRARS S/O CHIKKAPUTTAIAH HOUSE NO.2554/2, 3RD CROSS VONTIKOPPAL, KALIDASA ROAD MYSORE – 570 002 PRESENTLY IN JUDICIAL CUSTODY. 3 . BHAGYA W/O C. MAHADESH @ AVVAMAHADESH AGED ABOUT 46 YRARS HOUSE NO.2550/5 MAHADESHWARALAYA III CROSS, KALIDASA

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. ®

54 YRARS 34 S/O CHIKKAPUTTAIAH HOUSE NO.2550/5 MAHADESHWARALAYA III CROSS, KALIDASA ROAD V.V. MOHALLA, MYSORE – 570 002 PRESENTLY IN JUDICIAL CUSTODY. 2 . C. MANJU AGED ABOUT 50 YRARS S/O CHIKKAPUTTAIAH HOUSE NO.2554/2, 3RD CROSS VONTIKOPPAL, KALIDASA ROAD MYSORE – 570 002 PRESENTLY IN JUDICIAL CUSTODY. 3 . BHAGYA W/O C. MAHADESH @ AVVAMAHADESH AGED ABOUT 46 YRARS HOUSE NO.2550/5 MAHADESHWARALAYA III CROSS, KALIDASA

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. ®

54 YRARS 34 S/O CHIKKAPUTTAIAH HOUSE NO.2550/5 MAHADESHWARALAYA III CROSS, KALIDASA ROAD V.V. MOHALLA, MYSORE – 570 002 PRESENTLY IN JUDICIAL CUSTODY. 2 . C. MANJU AGED ABOUT 50 YRARS S/O CHIKKAPUTTAIAH HOUSE NO.2554/2, 3RD CROSS VONTIKOPPAL, KALIDASA ROAD MYSORE – 570 002 PRESENTLY IN JUDICIAL CUSTODY. 3 . BHAGYA W/O C. MAHADESH @ AVVAMAHADESH AGED ABOUT 46 YRARS HOUSE NO.2550/5 MAHADESHWARALAYA III CROSS, KALIDASA

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. ®

54 YRARS 34 S/O CHIKKAPUTTAIAH HOUSE NO.2550/5 MAHADESHWARALAYA III CROSS, KALIDASA ROAD V.V. MOHALLA, MYSORE – 570 002 PRESENTLY IN JUDICIAL CUSTODY. 2 . C. MANJU AGED ABOUT 50 YRARS S/O CHIKKAPUTTAIAH HOUSE NO.2554/2, 3RD CROSS VONTIKOPPAL, KALIDASA ROAD MYSORE – 570 002 PRESENTLY IN JUDICIAL CUSTODY. 3 . BHAGYA W/O C. MAHADESH @ AVVAMAHADESH AGED ABOUT 46 YRARS HOUSE NO.2550/5 MAHADESHWARALAYA III CROSS, KALIDASA

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. ®

54 YRARS 34 S/O CHIKKAPUTTAIAH HOUSE NO.2550/5 MAHADESHWARALAYA III CROSS, KALIDASA ROAD V.V. MOHALLA, MYSORE – 570 002 PRESENTLY IN JUDICIAL CUSTODY. 2 . C. MANJU AGED ABOUT 50 YRARS S/O CHIKKAPUTTAIAH HOUSE NO.2554/2, 3RD CROSS VONTIKOPPAL, KALIDASA ROAD MYSORE – 570 002 PRESENTLY IN JUDICIAL CUSTODY. 3 . BHAGYA W/O C. MAHADESH @ AVVAMAHADESH AGED ABOUT 46 YRARS HOUSE NO.2550/5 MAHADESHWARALAYA III CROSS, KALIDASA

ARUN K THIAGARAJAN vs. COMMISSIONER OF INCOME TAX

In the result, the order passed by the assessing officer and

Bench: ALOK ARADHE,M.NAGAPRASANNA

properties. It is pointed out that Section 54(1) was amended by Finance Act, 2014 with effect from 01.04.2015, by the which the words 9 ‘constructed a residential house

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

Section 145A of the Income- tax Act which was inserted with effect from assessment year 1999-2000. The said provision states that the valuation of stock should include the amount of any tax duty, cess or fee - 94 - actually paid or incurred to bring the goods to its present location and condition. The Department has followed a consistent stand