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. It also granted benefit of Section 54(2

ANTONY PARAKAL KURIAN vs. ASSISTANT COMMISSIONER OF INCOME TAX

Appeal is allowed in part

Bench: S.SUJATHA,S RACHAIAH

2), where, in the case of an assessee being an individual or a Hindu undivided family, the capital gain arises from the transfer of a long- term capital asset, being buildings or lands appurtenant thereto, and being a residential house, the income of which is chargeable under the head "Income from house property" (hereafter in this section referred

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

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

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

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

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

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

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

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

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

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

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

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 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

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’ were substituted and the words ‘constructed one residential house in India’ was substituted. It is argued that the expression ‘a residential house’ used in Section 54 of the Act refers

M/S T T K PRESTIGE LTD vs. THE UNION OF INDIA REPTD BY ITS FINANCE SECRETARY

Bench: The Hon’Ble Mr.Justice P.B. Bajanthri W.P. No.26037/2005 C/W W.P.No.4464/2007 & W.P.No.27087/2005(It)

property of the citizen and with the other to bestow it upon the favoured individuals, to aid private enterprises and build up private fortunes, is none the less a robbery because it is done under the form of law and is called taxation. This is not legislation. It is a decree under legislative forms …….We have established, we think, beyond