PR. COMMISSIONER OF INCOME TAX vs. SHRI. GALI JANARDHANA REDDY

Bench: K.SOMASHEKAR,UMESH M ADIGA

penalty proceedings under Section 271(1)(c) and 271F were initiated. 10.It is observed in paragraph 5.4 of the order dated 31.03.2013 that in the previous years, the assessee has opted to club the income of minor children with her income, as the TDS 11 deducted from the Banks are in the name of assessee. Therefore, the income of minor

NASIRUDDIN S/O PAPLUSAB BAGAWAN vs. THE INCOME TAX DEPARTMENT

Bench: The Hon’Ble Mr. Justice M.Nagaprasanna Writ Petition No.112881/2019 (Gm-Res) C/W. Writ Petition Nos.112882/2019 & 112883/2019

142 or section 148 or section 153A, he shall be punishable,— (i) in a case where the amount of tax, which would have been evaded if the failure had not been discovered, exceeds twenty-five hundred thousand rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years

FATIMA W/O NASIRUDDIN BAGAWAN vs. THE INCOME TAX DEPARTMENT

Bench: The Hon’Ble Mr. Justice M.Nagaprasanna Writ Petition No.112881/2019 (Gm-Res) C/W. Writ Petition Nos.112882/2019 & 112883/2019

142 or section 148 or section 153A, he shall be punishable,— (i) in a case where the amount of tax, which would have been evaded if the failure had not been discovered, exceeds twenty-five hundred thousand rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years

M/S GAYATHRI EXPORTS vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX

Appeal is allowed

Bench: S SUNIL DUTT YADAV,B.S PATIL

Section 142(1) and 143(2) of the Income Tax Act by the Assessing Officer. It is urged by the petitioner that pursuant to the notice issued, all the requisite details were furnished based on which assessment was completed. However, while concluding the assessment, the respondent initiated penalty proceedings under 271(1)(c) of the Act. A notice in this

RAMA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP

SRI SANTOSH A SHETTY vs. THE STATE OF KARANTAKA

Bench: ARAVIND KUMAR,B.A.PATIL

1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP

RAJAPPA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP

SRI. GURUPRASAD vs. GOVERNMENT OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP

MR C V MANJUNATHA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP

MR JAI KISHAN VIRWANI vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP

SMT. V.KRISHNAMMA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP

S B JAGADEESH vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP

SRI B S PATIL vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP

SRI SANJAY JAYARAM vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP

BORALINGAIAH vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP

B YUVARAJ vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP

R NAGARATHNA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP

P. D. PONNAPPA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

1 . THE PRINCIPAL SECRETARY DEPARTMENT OF REVENUE GOVERNMENT OF KARNATAKA M.S. BUILDING BENGALURU - 560 001. 2 . SRI. SRINGERI MUTT VIDABHINAVA NARASIMHA BHARATI SWAMI GURU SACHIDANANDA SHANKAR BHARATI SWAMIGALU, KUDLI SHIVAMOGGA TALUK SHIVAMOGGA - 577 227. 3 . THE TAHASILDHAR HIREKERUR TALUK HAVERI - 581 111. …RESPONDENTS (BY SRI. PRABHULING K NAVADAGI, AG A/W SRI. V. SREENIDHI, AGA AND SMT. KAVITHA H.C, HCGP