THE PR COMMISSIONER OF INCOME TAX vs. SHRI H NAGARAJA

Bench: S SUNIL DUTT YADAV,B.S PATIL

properties was invested to an extent of 50% by the assessee and the balance 50% was invested by M/s. Canara Housing Development Corporation. The Assessing Officer has accepted the payments made for purchase of lands from agriculturists and the sale of lands to M/s. Brigade Enterprises as having been duly accounted for during the various assessment years. When the Assessing

COMMISSIONER OF INCOME TAX vs. MR S PRABHAKAR KAMATH

Bench: The Hon’Ble Mr. Justice Mohammad Nawaz

house which he is going to conduct the search. The trial Court was of the opinion that search itself is not free from doubt and it cannot be relied on. 13 15. The trial Court has also taken into consideration the annual property returns filed by the accused from the date of entering into service. Further, the fact that

TEKTRONIX (INDIA) PRIVATE LIMITED

In the result, the appeal

Bench: SURAJ GOVINDARAJ

Housing Development Corporation which is a partnership firm. A search and seizure operation was conducted in the case of the assessee on 06.01.2009 and 4 during the course of search, lot of incriminating materials were seized by the Department. The case of the assessee was centralized vide order passed by the Commissioner of Income Tax dated 16.04.2009 and a notice

THE COMMISSIONER OF INCOME TAX vs. SHRI.H.M.SHIVAMALLAIAH

Appeals are dismissed

Bench: B.VEERAPPA,N.KUMAR

house property cannot be brought to tax in the hands of the assessee without taking into consideration the material evidence considered by the Assessing Officer as - 10 - well as the Appellate Commissioner and recorded a perverse finding? 5. Whether the Tribunal was correct in holding that the unexplained investment

SHRI HARISH WADHWA vs. THE INCOME TAX OFFICER,

Appeal is allowed

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

unexplained investment under Section 69 of the Act, without considering that security transaction tax was duly paid and the income was exempt? 2. Since the matter could be disposed of on a short ground, by consent of the parties, even though the matter is listed for admission, at the stage of admission, the matter is taken up for final hearing

M/S FIDELITY BUSINESS SERVICES INDIA PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: S.SUJATHA,VINEET KOTHARI

unexplained income of the Assessee under Section 69- A of the Act, a different provision. In the appeal filed before the High Court, the Division Bench of the Allahabad High Court held in para-15 that the use of Date of Judgment :23-07-2018 I.T.A.No.512/2017 M/s. Fidelity Business Services India Pvt. Ltd., Vs. Assistant Commissioner of Income

KAMALSAB S/O. DAWOODSAB SAVANUR vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mr.Justice Aravind Kumar Writ Petition No. 79811 Of 2013(Lr) Between Sri. Kamalsab S/O. Dawoodsab Savanur Age: 51 Years, Occ: Agriculture R/O. Kotigeri Oni, Hangal, Dist:Haveri. ... Petitioner (By Sri. D L Ladkhan, Advocate) & 1. The State Of Karnataka R/By Secretary Department Of Revenue M.S. Building, Bengaluru 2. The Land Tribunal, Hangal R/By Its Secretary Tq:Hangal, Dist: Haveri 3. Sri. Ramachandra Hemajippa Sugandhi Since Deceased By His Lrs 3A. Smt. Sunanda W/O. Krishna Sugandhi Age: Major, Occ: Household Work R/O. Bazar Galli, Near Chavadi Hangal, Dist: Haveri

unexplained delay for myriad reasons and one such reason can be of third party rights having been crept in. 4. Question of condonation of delay is one of discretion and is to be exercised depending upon the facts and circumstances of each case. As to whether such delay requires to be considered or not depends upon facts as pleaded

THE MANGALORE ELECTRICITY SUPPLY COMPANY LTD., vs. SRI A CHANDRASEKHAR

Bench: G.NARENDAR,P.N.DESAI

Investment v. Young India that a writ court, under Article 227, is not even empowered to correct errors in the orders passed by the courts below. The distinction is as explicit as it is nuanced. 45 22. Vishwabharathi House Building Coop. Society refers to ”Articles 226/227 of the Constitution of India”. The opening sentence in para 53 of the report