S N SIMHA vs. THE STATE OF KARNATAKA

In the result there is no merit in this writ petition and the

Bench: The Hon’Ble Mr. Justice Anand Byrareddy Writ Petition No. 24840 Of 2012 (La-Kiadb) Between: 1. S.N.Simha, Aged About 73 Years, Son Of Late G.R.Swamy, 2. S.N.Yamuna Devi, Wife Of Sri. S.N.Simha, Aged About 66 Years, Both Are Proprietors M/S. Viswabandhu Press & Sree Bharathi Cottage Industries Company, No.16, 1St Cross, Cottonpet, Bangalore – 560 053. …Petitioners (By Shri. S.P.Shankar, Senior Advocate For Shri. K.L.Sreenivas, Advocate For M/S. K.N.L. Associates) And: 1. The State Of Karnataka, Represented By Its Secretary, Commerce & Industries

3 of the Karnataka Industrial Area Development Act, 1966, (Hereinafter referred to as the ‘KIADB Act’ for brevity) dated 9-3-2007, duly published in the Official Gazette dated 12-3-2007 that several parcels of land including the land comprising the aforesaid sites of the petitioners, as an “industrial area“. And by a notification dated 9-3-2007 also

M/S MYSORE POLYMERS & RUBBER PRODUCTS LTD vs. THE COMMISSIONER OF COMMERCIAL TAXES

In the result, writ appeal No

Bench: D.V.SHYLENDRA KUMAR,B.S.INDRAKALA

1. The Deputy Commissioner of Commercial Taxes (Assessment-11), Fast Track, Bangalore-560 009. 2. The Deputy Commissioner of Commercial Taxes, (Int.3), South Zone, Bangalore-560 047. 3. The State of Karnataka Rept., By its Finance Secretary, Vidhana Soudha, Bangalore-1. …Appellants (By Smt. S. Sujatha, AGA) 4 AND: M/s. Hindustan Petroleum, Corporation Limited, reptd. By Its Senior Regional Manager

AZIM PREMJI TRUSTEE COMPANY PVT LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

In the result, I pass the following:-

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

1) as to the issue of notice shall be subject to the provisions of section 151. (3) If the person on whom a notice under section 148 is to be served is a person treated as the agent of a nonresident under section 163 and the assessment, reassessment

PR. COMMISSIONER OF INCOME TAX vs. SMT. G. LAKSHMI ARUNA

Bench: K.SOMASHEKAR,UMESH M ADIGA

1)(a) or Section 143(3) of the Act. If such an order is already in existence, having obviously been passed prior to the initiation of the search/requisition, the Assessing Officer is empowered to reopen those proceedings and reassess

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

Bench: K.SOMASHEKAR,UMESH M ADIGA

1)(a) or Section 143(3) of the Act. If such an order is already in existence, having obviously been passed prior to the initiation of the search/requisition, the Assessing Officer is empowered to reopen those proceedings and reassess

THE PR. COMMISSIONER OF INCOME TAX vs. M/S BIOPLUS LIFE SCIENCES PVT LTD

In the result, I pass the following:-

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar Writ Petition No.1014 Of 2017 (T-Kst) Between: M/S. Rainbow Colour Lab, No.13, D.J.C. Complex, Hudson Circle, Bengaluru – 560 027. A Partnership Firm Represented By Its Partner Sri.G.K.Madan Mohan, Aged About 62 Years, S/O Sri.G.V.Krishna Reddy. ...Petitioner (By Sri. M.Thirumalesh, Advocate ) And: 1. State Of Karnataka

3) prescribes for the period in which assessment proceedings shall be completed. The section at the date of assessment by the Income Tax Officer read as follows: “No order of assessment or reassessment, other than an order of assessment under Section 23 to which clause (c) of sub-section (1

THE PR COMMISSIONER OF vs. M/S MPHASIS LIMITED

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

1-A) shall not be retained by the authorised officer for a period exceeding [thirty days from the date of the [order of assessment or reassessment or recomputation under sub-section (3

M/S ANS CONSTRUCTIONS LTD vs. DEPUTY COMMISSIONER OF COMMERCIAL

Bench: The Hon’Ble Mrs.Justice S.Sujatha

1 . DEPUTY COMMISSIONER OF COMMERCIAL TAXES (ADUIT-2) DIVISION VAT OFFICE, MAIDAN ROAD, MANGALORE - 575 001. 2 . STATE OF KARNATAKA DEPARTMENT OF FINANCE, BY ITS SECRETARY, VIDHANA SOUDHA, AMBEDKAR VEEDHI, BANGALORE - 560 001. …RESPONDENTS [BY SRI T.K.VEDAMURTHY, AGA.] THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DECLARE INTERPRETING THE PROVISIONS OF SECTION

M/S. THE KOLAR & CHICKBALLAPUR vs. THE ASST. COMMISSIONER

The appeal stands disposed of as indicated above

Bench: S.SUJATHA,RAVI V HOSMANI

reassessment under Section 147, not a case for rectification wherein the tax liability has been enhanced. 6. Learned counsel for the revenue justifying the orders of the authorities submitted that Section 80 of the Act provides for submission of return for losses. In terms of the said Section, it is mandatory that the return for losses has to be filed

KAVERI PLASTO CONTAINERS PVT LTD vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

1, 2015, the Karnataka Value Added Tax (Amendment) Act, 2015 (“the 2015 KVAT Amendment Act” for short) was brought into force. As proposed in the Karnataka State Budget for the years 2015-16 Section 5 of the 2015 KVAT Amendment Act substituted Section 10(3) of the KVAT Act. Section 10(3) as substituted by the 2015 KVAT Amendment

SONAL APPAREL PRIVATE LTD., vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

1, 2015, the Karnataka Value Added Tax (Amendment) Act, 2015 (“the 2015 KVAT Amendment Act” for short) was brought into force. As proposed in the Karnataka State Budget for the years 2015-16 Section 5 of the 2015 KVAT Amendment Act substituted Section 10(3) of the KVAT Act. Section 10(3) as substituted by the 2015 KVAT Amendment

DEPA INDIA PRIVATE LTD. vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

1, 2015, the Karnataka Value Added Tax (Amendment) Act, 2015 (“the 2015 KVAT Amendment Act” for short) was brought into force. As proposed in the Karnataka State Budget for the years 2015-16 Section 5 of the 2015 KVAT Amendment Act substituted Section 10(3) of the KVAT Act. Section 10(3) as substituted by the 2015 KVAT Amendment

M/S. HINDUSTAN COCA COLA vs. STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

1, 2015, the Karnataka Value Added Tax (Amendment) Act, 2015 (“the 2015 KVAT Amendment Act” for short) was brought into force. As proposed in the Karnataka State Budget for the years 2015-16 Section 5 of the 2015 KVAT Amendment Act substituted Section 10(3) of the KVAT Act. Section 10(3) as substituted by the 2015 KVAT Amendment

INGRAM MICRO INDIA PVT.LTD. vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

1, 2015, the Karnataka Value Added Tax (Amendment) Act, 2015 (“the 2015 KVAT Amendment Act” for short) was brought into force. As proposed in the Karnataka State Budget for the years 2015-16 Section 5 of the 2015 KVAT Amendment Act substituted Section 10(3) of the KVAT Act. Section 10(3) as substituted by the 2015 KVAT Amendment

M/S INDIA MOTOR PARTS & ACCESSORIES LTD vs. THE DEPUTY COMMISSIONER OF

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

1, 2015, the Karnataka Value Added Tax (Amendment) Act, 2015 (“the 2015 KVAT Amendment Act” for short) was brought into force. As proposed in the Karnataka State Budget for the years 2015-16 Section 5 of the 2015 KVAT Amendment Act substituted Section 10(3) of the KVAT Act. Section 10(3) as substituted by the 2015 KVAT Amendment

ACE DESIGNERS LIMITED vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

1, 2015, the Karnataka Value Added Tax (Amendment) Act, 2015 (“the 2015 KVAT Amendment Act” for short) was brought into force. As proposed in the Karnataka State Budget for the years 2015-16 Section 5 of the 2015 KVAT Amendment Act substituted Section 10(3) of the KVAT Act. Section 10(3) as substituted by the 2015 KVAT Amendment

INGRAM MICRO INDIA PVT. LTD. vs. THE STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

1, 2015, the Karnataka Value Added Tax (Amendment) Act, 2015 (“the 2015 KVAT Amendment Act” for short) was brought into force. As proposed in the Karnataka State Budget for the years 2015-16 Section 5 of the 2015 KVAT Amendment Act substituted Section 10(3) of the KVAT Act. Section 10(3) as substituted by the 2015 KVAT Amendment

M/S. HINDUSTAN COCA COLA vs. STATE OF KARNATAKA

Of the Department's clouded interpretation of the Centum

Bench: ANAND BYRAREDDY

1, 2015, the Karnataka Value Added Tax (Amendment) Act, 2015 (“the 2015 KVAT Amendment Act” for short) was brought into force. As proposed in the Karnataka State Budget for the years 2015-16 Section 5 of the 2015 KVAT Amendment Act substituted Section 10(3) of the KVAT Act. Section 10(3) as substituted by the 2015 KVAT Amendment