V. GOPALAPPA vs. THE SECRETARY

Bench: The Hon’Ble Mr.Justice G.Narendar W.P.Nos. 23539-23554/2018 (L-Res) C/W W.P.Nos.6922-6969/2017 (L-Pf) W.P.Nos.11560-11580/2018 (L-Pg) W.P.Nos.11581-11604/2018 (L-Res) W.P.Nos.10883-10951/2018 (L-Pf) W.P.Nos.1263-1275/2019 (L-Pf) W.P.Nos.2773-2798/2019 (S-R) & W.P.Nos.14977-14994/2019 (L-Pf)

68 YEARS, NO.2148, "LAKSHMINILAYA", S. RAMESH ROAD, T. DASARAHALLI, BENGALURU-560 024. 21.ASHOK. S. KALE S/O. LATE SHANKAR KALE, AGED ABOUT 72 YEARS, NEAR BHARATH GAS GODOWN, INDI POST-586 209, VIJAYAPURA DISTRICT. 22.N. RAMEGOWDA S/O. LATE NANJEGOWDA, AGED ABOUT 73 YEARS, HUBBANAHALLI VILLAGE AND POST, K.R. PETE TALUK, MANDYA DISTRICT-571 426. 23.M. S. NATARAJ S/O. LATE

A RAJANNA vs. THE SECRETARY

Bench: The Hon’Ble Mr.Justice G.Narendar W.P.Nos. 23539-23554/2018 (L-Res) C/W W.P.Nos.6922-6969/2017 (L-Pf) W.P.Nos.11560-11580/2018 (L-Pg) W.P.Nos.11581-11604/2018 (L-Res) W.P.Nos.10883-10951/2018 (L-Pf) W.P.Nos.1263-1275/2019 (L-Pf) W.P.Nos.2773-2798/2019 (S-R) & W.P.Nos.14977-14994/2019 (L-Pf)

68 YEARS, NO.2148, "LAKSHMINILAYA", S. RAMESH ROAD, T. DASARAHALLI, BENGALURU-560 024. 21.ASHOK. S. KALE S/O. LATE SHANKAR KALE, AGED ABOUT 72 YEARS, NEAR BHARATH GAS GODOWN, INDI POST-586 209, VIJAYAPURA DISTRICT. 22.N. RAMEGOWDA S/O. LATE NANJEGOWDA, AGED ABOUT 73 YEARS, HUBBANAHALLI VILLAGE AND POST, K.R. PETE TALUK, MANDYA DISTRICT-571 426. 23.M. S. NATARAJ S/O. LATE

H. SANNEGOWDA vs. THE SECRETARY

Bench: The Hon’Ble Mr.Justice G.Narendar W.P.Nos. 23539-23554/2018 (L-Res) C/W W.P.Nos.6922-6969/2017 (L-Pf) W.P.Nos.11560-11580/2018 (L-Pg) W.P.Nos.11581-11604/2018 (L-Res) W.P.Nos.10883-10951/2018 (L-Pf) W.P.Nos.1263-1275/2019 (L-Pf) W.P.Nos.2773-2798/2019 (S-R) & W.P.Nos.14977-14994/2019 (L-Pf)

68 YEARS, NO.2148, "LAKSHMINILAYA", S. RAMESH ROAD, T. DASARAHALLI, BENGALURU-560 024. 21.ASHOK. S. KALE S/O. LATE SHANKAR KALE, AGED ABOUT 72 YEARS, NEAR BHARATH GAS GODOWN, INDI POST-586 209, VIJAYAPURA DISTRICT. 22.N. RAMEGOWDA S/O. LATE NANJEGOWDA, AGED ABOUT 73 YEARS, HUBBANAHALLI VILLAGE AND POST, K.R. PETE TALUK, MANDYA DISTRICT-571 426. 23.M. S. NATARAJ S/O. LATE

THE HANUMAN TRANSPORT CO PVT LTD vs. THE REGIONAL TRANSPORT AUTHORITY

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

68[3][ca] of the Act, the Regional Transport Authority and State Transport Authority has no jurisdiction to entertain the applications and applicants moving the applications for - 19 - permit of stage carriages not specified in the routes are to be rejected not being in conformity with Section 72 and the proviso thereof. It was further submitted that this order

AJITH U SHENOY vs. THE REGIONAL TRANSPORT AUTHORITY

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

68[3][ca] of the Act, the Regional Transport Authority and State Transport Authority has no jurisdiction to entertain the applications and applicants moving the applications for - 19 - permit of stage carriages not specified in the routes are to be rejected not being in conformity with Section 72 and the proviso thereof. It was further submitted that this order

G. SHUBHA DEVI vs. THE INCOME TAX OFFICER

Bench: S.SUJATHA,VINEET KOTHARI

Section 68 of the Act. 12. As far as the nature of enquiry conducted by the Assessing Authority is concerned

SHRI SURESH KUMAR T JAIN vs. THE INCOME-TAX OFFICER

The appeal is dismissed

Bench: The Hon'Ble Mr. Justice Ravi Malimath

12. Under these circumstances, the plea of the assessee that accepting the statement of the creditors without granting an opportunity to the assessee to cross-examine is incorrect. Therefore, we are of the 16 view that the Tribunal was justified in upholding the impugned additions by applying the provisions of Section 41(1) and Section 68

SHRI NARAYAN RAO HEBRI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

The appeal stands dismissed

Bench: S.G.PANDIT,K. V. ARAVIND

12 - ITA No. 166 of 2025 4.3. The Lower Authorities have erred in applying section 115BBE when the amount surrendered during survey was on account of difference in cash and other deficiencies and not on account of any of the sections in Chapter VI. 4.4. Without prejudice to the above, the Learned Commissioner (Appeals) has erred in upholding

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

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

12. It is contended on behalf of the assessee that, once input tax has been paid, by virtue of Section 10 the assessee is entitled to the rebate of the tax against the output tax notwithstanding the fact that such a claim is not put forth in the returns filed within the aforesaid period. He is entitled to claim

SRI SURESH KUMAR T JAIN vs. THE INCOME TAX OFFICER

Bench: S.SUJATHA,K.NATARAJAN

Section 68 of the Act after providing an opportunity to the assessee to examine/cross-examine the creditors on this aspect with respect to 12

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

12. CDP is prepared under Section 19 of the KT and CP Act keeping in view the objects of the said Act. The objects of the Act are.-- “An Act to provide for the regulation of planned growth of land use and development and for the making and execution of town planning schemes in the State of Karnataka. Whereas

THE COMMISSIONER OF INCOME TAX vs. KENNAMETAL INC,USA

Bench: KRISHNA S DIXIT,RAMACHANDRA D. HUDDAR

12 - HC-KAR NC: 2025:KHC:30667-DB WA No. 68 of 2024 19. The learned Single Judge, upon a proper analysis of the provisions of Section

MAHAMMAD GOUSE S/O JAFARSAB SAVANUR, vs. THE STATE OF KARNATAKA,

Bench: The Hon’Ble Mr. Justice Hemant Chandangoudar W.P Nos.108208 -108209 /2016 (La-Res) C/W W.P No.104784/2016, Wp No.106158/2016, W.P No.106159/2016, W.P No.106157/2016, W.P No.107889/2016, W.P Nos.109564 - 109565/2016, W.P No.112114/2017, W.P No.112263/2017, W.P Nos.104989-990/2018, W.P No.106557/2015, W.P Nos.106269-106270/2015, W.P No.103770/2015, W.P No.104783/2016, W.P No.104728/2016, W.P No.104025/2016, W.P No.103548/2016, W.P Nos.103486-103488/2016, W.P No.103319/2016, W.P No.102905/2016, W.P No.103019/2016, W.P No.102904/2016, W.P No.103451/2016, W.P No.103447/2016, W.P No.104785/2016, W.P No.103380/2016, W.P No.101172/2016, W.P No.106558/2015, W.P Nos.100431-100435/2016, W.P Nos.103479-103481/2016, W.P Nos.103483-103484/2016, W.P No.103485/2016 & W.P No.103482/2016

SECTION 28 OF KARNATAKA STATE HIGH WAY ACT AND TO PAY LEGAL COMPENSATION TO THE PETITIONER AND ETC., IN W.P.Nos.109564 - 109565/2016: BETWEEN: 1. SANJAY, S/O SHANKARAPPA SHETTEMMANAVAR, AGED 41 YEARS, OCC: BUSINESS, R/O 38/4 'SHOBHA', SUNAGAR CHAWAL, OPP DISTRICT COURT COMPLEX, P.B.ROAD, DHARWAD. 2. SMT. BHAGYALAXMI, W/O SANJAY SHETTEMMANAVAR AGED 37 YEARS, OCC: HOUSEHOLD, R/O 38/4 'SHOBHA' SUNAGAR

SRI.ARUN VENKANNA NAVALI, vs. HUBBALLI DHARWAD MUNICIPAL CORPORATION,

Bench: The Hon’Ble Mr. Justice Hemant Chandangoudar W.P Nos.108208 -108209 /2016 (La-Res) C/W W.P No.104784/2016, Wp No.106158/2016, W.P No.106159/2016, W.P No.106157/2016, W.P No.107889/2016, W.P Nos.109564 - 109565/2016, W.P No.112114/2017, W.P No.112263/2017, W.P Nos.104989-990/2018, W.P No.106557/2015, W.P Nos.106269-106270/2015, W.P No.103770/2015, W.P No.104783/2016, W.P No.104728/2016, W.P No.104025/2016, W.P No.103548/2016, W.P Nos.103486-103488/2016, W.P No.103319/2016, W.P No.102905/2016, W.P No.103019/2016, W.P No.102904/2016, W.P No.103451/2016, W.P No.103447/2016, W.P No.104785/2016, W.P No.103380/2016, W.P No.101172/2016, W.P No.106558/2015, W.P Nos.100431-100435/2016, W.P Nos.103479-103481/2016, W.P Nos.103483-103484/2016, W.P No.103485/2016 & W.P No.103482/2016

SECTION 28 OF KARNATAKA STATE HIGH WAY ACT AND TO PAY LEGAL COMPENSATION TO THE PETITIONER AND ETC., IN W.P.Nos.109564 - 109565/2016: BETWEEN: 1. SANJAY, S/O SHANKARAPPA SHETTEMMANAVAR, AGED 41 YEARS, OCC: BUSINESS, R/O 38/4 'SHOBHA', SUNAGAR CHAWAL, OPP DISTRICT COURT COMPLEX, P.B.ROAD, DHARWAD. 2. SMT. BHAGYALAXMI, W/O SANJAY SHETTEMMANAVAR AGED 37 YEARS, OCC: HOUSEHOLD, R/O 38/4 'SHOBHA' SUNAGAR

GIRISH S/O SHANKARAO CHINCHORE vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mr. Justice Hemant Chandangoudar W.P Nos.108208 -108209 /2016 (La-Res) C/W W.P No.104784/2016, Wp No.106158/2016, W.P No.106159/2016, W.P No.106157/2016, W.P No.107889/2016, W.P Nos.109564 - 109565/2016, W.P No.112114/2017, W.P No.112263/2017, W.P Nos.104989-990/2018, W.P No.106557/2015, W.P Nos.106269-106270/2015, W.P No.103770/2015, W.P No.104783/2016, W.P No.104728/2016, W.P No.104025/2016, W.P No.103548/2016, W.P Nos.103486-103488/2016, W.P No.103319/2016, W.P No.102905/2016, W.P No.103019/2016, W.P No.102904/2016, W.P No.103451/2016, W.P No.103447/2016, W.P No.104785/2016, W.P No.103380/2016, W.P No.101172/2016, W.P No.106558/2015, W.P Nos.100431-100435/2016, W.P Nos.103479-103481/2016, W.P Nos.103483-103484/2016, W.P No.103485/2016 & W.P No.103482/2016

SECTION 28 OF KARNATAKA STATE HIGH WAY ACT AND TO PAY LEGAL COMPENSATION TO THE PETITIONER AND ETC., IN W.P.Nos.109564 - 109565/2016: BETWEEN: 1. SANJAY, S/O SHANKARAPPA SHETTEMMANAVAR, AGED 41 YEARS, OCC: BUSINESS, R/O 38/4 'SHOBHA', SUNAGAR CHAWAL, OPP DISTRICT COURT COMPLEX, P.B.ROAD, DHARWAD. 2. SMT. BHAGYALAXMI, W/O SANJAY SHETTEMMANAVAR AGED 37 YEARS, OCC: HOUSEHOLD, R/O 38/4 'SHOBHA' SUNAGAR

M.R. SATHAYANARAYAN AKALWADI vs. STATE OF KARNATAKA

Bench: The Hon’Ble Mr. Justice Hemant Chandangoudar W.P Nos.108208 -108209 /2016 (La-Res) C/W W.P No.104784/2016, Wp No.106158/2016, W.P No.106159/2016, W.P No.106157/2016, W.P No.107889/2016, W.P Nos.109564 - 109565/2016, W.P No.112114/2017, W.P No.112263/2017, W.P Nos.104989-990/2018, W.P No.106557/2015, W.P Nos.106269-106270/2015, W.P No.103770/2015, W.P No.104783/2016, W.P No.104728/2016, W.P No.104025/2016, W.P No.103548/2016, W.P Nos.103486-103488/2016, W.P No.103319/2016, W.P No.102905/2016, W.P No.103019/2016, W.P No.102904/2016, W.P No.103451/2016, W.P No.103447/2016, W.P No.104785/2016, W.P No.103380/2016, W.P No.101172/2016, W.P No.106558/2015, W.P Nos.100431-100435/2016, W.P Nos.103479-103481/2016, W.P Nos.103483-103484/2016, W.P No.103485/2016 & W.P No.103482/2016

SECTION 28 OF KARNATAKA STATE HIGH WAY ACT AND TO PAY LEGAL COMPENSATION TO THE PETITIONER AND ETC., IN W.P.Nos.109564 - 109565/2016: BETWEEN: 1. SANJAY, S/O SHANKARAPPA SHETTEMMANAVAR, AGED 41 YEARS, OCC: BUSINESS, R/O 38/4 'SHOBHA', SUNAGAR CHAWAL, OPP DISTRICT COURT COMPLEX, P.B.ROAD, DHARWAD. 2. SMT. BHAGYALAXMI, W/O SANJAY SHETTEMMANAVAR AGED 37 YEARS, OCC: HOUSEHOLD, R/O 38/4 'SHOBHA' SUNAGAR

SMT.RUKMINI @ RUKMINIBAI vs. THE STATE OF KARNATAKA,

Bench: The Hon’Ble Mr. Justice Hemant Chandangoudar W.P Nos.108208 -108209 /2016 (La-Res) C/W W.P No.104784/2016, Wp No.106158/2016, W.P No.106159/2016, W.P No.106157/2016, W.P No.107889/2016, W.P Nos.109564 - 109565/2016, W.P No.112114/2017, W.P No.112263/2017, W.P Nos.104989-990/2018, W.P No.106557/2015, W.P Nos.106269-106270/2015, W.P No.103770/2015, W.P No.104783/2016, W.P No.104728/2016, W.P No.104025/2016, W.P No.103548/2016, W.P Nos.103486-103488/2016, W.P No.103319/2016, W.P No.102905/2016, W.P No.103019/2016, W.P No.102904/2016, W.P No.103451/2016, W.P No.103447/2016, W.P No.104785/2016, W.P No.103380/2016, W.P No.101172/2016, W.P No.106558/2015, W.P Nos.100431-100435/2016, W.P Nos.103479-103481/2016, W.P Nos.103483-103484/2016, W.P No.103485/2016 & W.P No.103482/2016

SECTION 28 OF KARNATAKA STATE HIGH WAY ACT AND TO PAY LEGAL COMPENSATION TO THE PETITIONER AND ETC., IN W.P.Nos.109564 - 109565/2016: BETWEEN: 1. SANJAY, S/O SHANKARAPPA SHETTEMMANAVAR, AGED 41 YEARS, OCC: BUSINESS, R/O 38/4 'SHOBHA', SUNAGAR CHAWAL, OPP DISTRICT COURT COMPLEX, P.B.ROAD, DHARWAD. 2. SMT. BHAGYALAXMI, W/O SANJAY SHETTEMMANAVAR AGED 37 YEARS, OCC: HOUSEHOLD, R/O 38/4 'SHOBHA' SUNAGAR

CHAMANSAB S/O ALLABHKSHA PATHAN vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mr. Justice Hemant Chandangoudar W.P Nos.108208 -108209 /2016 (La-Res) C/W W.P No.104784/2016, Wp No.106158/2016, W.P No.106159/2016, W.P No.106157/2016, W.P No.107889/2016, W.P Nos.109564 - 109565/2016, W.P No.112114/2017, W.P No.112263/2017, W.P Nos.104989-990/2018, W.P No.106557/2015, W.P Nos.106269-106270/2015, W.P No.103770/2015, W.P No.104783/2016, W.P No.104728/2016, W.P No.104025/2016, W.P No.103548/2016, W.P Nos.103486-103488/2016, W.P No.103319/2016, W.P No.102905/2016, W.P No.103019/2016, W.P No.102904/2016, W.P No.103451/2016, W.P No.103447/2016, W.P No.104785/2016, W.P No.103380/2016, W.P No.101172/2016, W.P No.106558/2015, W.P Nos.100431-100435/2016, W.P Nos.103479-103481/2016, W.P Nos.103483-103484/2016, W.P No.103485/2016 & W.P No.103482/2016

SECTION 28 OF KARNATAKA STATE HIGH WAY ACT AND TO PAY LEGAL COMPENSATION TO THE PETITIONER AND ETC., IN W.P.Nos.109564 - 109565/2016: BETWEEN: 1. SANJAY, S/O SHANKARAPPA SHETTEMMANAVAR, AGED 41 YEARS, OCC: BUSINESS, R/O 38/4 'SHOBHA', SUNAGAR CHAWAL, OPP DISTRICT COURT COMPLEX, P.B.ROAD, DHARWAD. 2. SMT. BHAGYALAXMI, W/O SANJAY SHETTEMMANAVAR AGED 37 YEARS, OCC: HOUSEHOLD, R/O 38/4 'SHOBHA' SUNAGAR