PRINCIPLE COMMISSIONER OF INCOME TAX vs. SRI C.GOPALASWAMY

Bench: The Hon'Ble Mr Justice Hanchate Sanjeevkumar Miscellaneous First Appeal No.303 Of 2015 (Mv-D) C/W Miscellaneous First Appeal No.302 Of 2015(Mv-D) Miscellaneous First Appeal No.304 Of 2015 (Mv-D) Miscellaneous First Appeal No.305 Of 2015 (Mv-D)

173(1) OF MV ACT AGAINST THE JUDGMENT AND AWARD DATED 07.07.2014 PASSED IN MVC NO.489/2013 ON THE FILE OF THE PRINCIPAL SENIOR CIVIL JUDGE, & CJM, MACT-III, CHITRDURGA, PARTLY ALLOWING THE CLAIM PETITION FOR COMPENSATION AND SEEKING ENHANCEMENT OF COMPENSATION. THESE APPEALS COMING ON FOR FURTHER ARGUMENTS, THIS DAY, THE COURT DELIVERED THE FOLLOWING: JUDGMENT MFA Nos.303

M/S TEKTRONICS ENGINEERING DEVELOPMENT vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeal is dismissed

Bench: N.KUMAR,RATHNAKALA

SECTION 173(1) OF MV ACT AGAINST THE JUDGMENT AND AWARD DATED:29.08.2012 PASSSED IN MVC NO.714/2011 ON THE FILE OF THE I ADDITIONAL SENIOR CIVIL JUDGE, MACT-5, DAVANGERE, PARTLY ALLOWING THE CLAIM PETITION FOR COMPENSATION AND SEEKING ENHANCEMENT OF COMPENSATION. THIS APPEAL HAVING BEEN HEARD AND RESERVED ON 04.09.2017 FOR JUDGMENT, COMING ON FOR PRONOUNCEMENT THIS DAY, K.S.MUDAGAL

THE COMMISSIONER OF INCOME TAX vs. BANGALORE INTERNATIONAL AIRPORT LTD

Bench: S.SUJATHA,VINEET SARAN

SECTION 173(1) OF MV ACT AGAINST THE JUDGMENT AND AWARD DATED:14.02.2014 PASSED IN MVC NO.122/2008 ON THE 3 FILE OF THE I ADDITIONAL SENIOR CIVIL JUDGE, MACT, KOLAR, AWARDING COMPENSATION OF RS.14,21,052/- WITH INTEREST @ 6% P.A FROM THE DATE OF PETITION TILL REALIZATION. IN MFA.CROB.NO.166 OF 2014 BETWEEN: 1 . LALITHA BAI W/O LATE D GOUTHAM

ULTRATECH CEMENT LIMITED vs. STATE OF KARNATAKA AND ORS

Bench: The Hon'Ble Mr. Justice M.G.S. Kamal

SECTION 173(1) OF MOTOR VEHICLES ACT, PRAYING TO ENHANCE THE COMPENSATION AMOUNT PAYABLE TO THE APPELLANT BY SUITABLY MODIFYING THE JUDGMENT AND AWARD DATED 11.03.2020 PASSED BY THE COURT OF II ADDITIONAL DISTRICT AND SESSIONS JUDGE AND MOTOR ACCIDENT CLAIMS TRIBUNAL AT RAICHUR IN MVC NO.400/2018. THIS APPEAL, COMING ON FOR ADMISSTION, THIS DAY, THE COURT DELIVERED THE FOLLOWING

M/S KAYPEE ELECTRONICS & ASSOCIATES PVT LTD vs. THE DEPUTY COMMISSIONER

Appeal are disposed of

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

Section 173(1) of MV ACT against the judgment and award dated 15.04.2016 passed in MVC NO.971/2014 on the file of the 23rd Additional Small Causes Judge, 21st ACMM, MACT, Court of Small Causes, Bengaluru, awarding a compensation of Rs.12,43,807/- with interest @ 6% P.A. from the date of petition till the date of depositing the amount. In M.F.A.Crob.No

M/S BHIMA JEWELLERS vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr. Justice H.G.Ramesh W.P.Nos.16525-16544/2012 (T-Res) Between: M/S Bhima Jewellers Represented By Its Managing Partner Sri B.Krishnan Aged About 64 Years No.45/5, Dickenson Road Bangalore-560 042 … Petitioner [By Sri R.V.Prasad, Advocate For M/S Vasan Associates, Advocates) And: 1. The Deputy Commissioner Of Commercial Taxes (Audit-5.2) Dvo-5, Vtk-2, 5Th Floor Koramangala Bangalore-560 047 2. The Commissioner Of Commercial Taxes V.T.K.Builiding Kalidasa Road Gandhinagar Bangalore-560 009 … Respondents (By Sri T.K.Vedamurthy, Gp) These Wp’S Are Filed Under Articles 226 & 227 Of The Constitution Of India, Praying To Quash The Orders Of Re-Assessment Dated 8.5.2012 Passed Under Section 39(2) Of The Act & The Consequential Notices Of Demand, All Dated 8.5.2012 By Respondent-1 Pertaining To The Assessment Periods February 2009 & March 2009, April 2009 To March 2010 & April 2010

Section 87 of the KVAT Act read with Rule 173 of the Karnataka Value Added Tax Rules, 2005 (‘the Rules’ for short). The only other contention is that the prescribed authority i.e., the re-Assessing Officer had no jurisdiction to pass the reassessment orders. In support of his submissions, he relied on the judgments of this Court reported