SHRI N G CHANDRA REDDY (HUF) vs. THE DEPUTY COMMISSIONER OF

The appeal is disposed of in the above terms

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

Section 2(47)(v) of the IT Act. - 8 - HC-KAR NC: 2026:KHC:7442-DB ITA No. 637 of 2016 5.2 Learned counsel further submits that the assessee had agreed to convey 68

M/S T T K PRESTIGE LTD vs. THE UNION OF INDIA REPTD BY ITS FINANCE SECRETARY

Bench: The Hon’Ble Mr.Justice P.B. Bajanthri W.P. No.26037/2005 C/W W.P.No.4464/2007 & W.P.No.27087/2005(It)

47 differentia must have a rational relation with the object sought to be achieved by the legislation. It is difficult to expect the Legislature carving out a classification which may be scientifically perfect or logically complete or which may satisfy the expectations of all concerned still the Court would respect the classification dictated by the wisdom of legislature and shall

VIJAY INDUSTRIES vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mr. Justice G.Narendar W.P. No.109226/2015 C/W W.P. No.109404/2015 (Apmc) In W.P. No.109226/2015 Between: Vijay Industires T.M.C. Unit, P.O.Box No.12 Belagavi Road Bailhongal-591102 Rep By Its Proprietor Shri Vijay S/O Shrishail Metgud Age:39 Years, Occ: Business R/O Belagavi Road Bailhongal ... Petitioner (By Sri. R.M.Kulkarni-Adv For Smt. Hemalekha K.S.-Adv) And: 1. The State Of Karnataka Rep By Its Secretary Department Of Agriculture Marketing M.S. Building, Bengaluru. 2. The Director Department Of Agriculture Marketing No.16, 2Nd Raj Bhavan Road Bengaluru-01. 3. The Additional Director Department Of Agriculture Marketing No.16, 2Nd Raj Bhavan Road Bengaluru-01.

v) & (vi) vest the authority with the discretion to reject the application. Sub-Section(4) state that all licences granted or renewed under the Section shall be subject to the provisions of the Act or Rules made there under. 31. From a reading of the above provision it is apparent that Section

THE COMMISSIONER OF INCOME-TAX vs. TEXAS INSTRUMENTS INDIA PVT LTD

The appeals are dismissed

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

47 purview of the definition of workman under Section 2(2) of the Industrial Disputes Act, 1947 (for short ‘ID Act’) and that since the employee has not completed 300 days of employment in the previous year, no deduction could be claimed by the Assessee. 16.2. As regards the first contention of the Revenue, the same does not require

SRI VIDYA MANOHARA TEERTHA SWAMIGALU vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mr. Justice Dilip B Bhosale

47 “The principle of this section is that unless a different intention appears in the repealing Act, any legal proceeding can be instituted and continued in respect of any matter pending under the repealed Act as if that Act was in force at the time of repeal. In other words, whenever there is a repeal of an enactment

SMT.K. SOWBAGHYA vs. UNION OF INDIA

Bench: ANAND BYRAREDDY

47 (b) The officer concerned, before effecting attachment, has to record reasons only on the basis of the material in his possession; (c) The matter once again goes before the adjudicating authority, which re-examines the entire issue and affords hearing to both sides including the persons whose properties have been attached; (d) Any person aggrieved by the order

SMT.K.SOWBAGHYA vs. UNION OF INDIA

Bench: ANAND BYRAREDDY

47 (b) The officer concerned, before effecting attachment, has to record reasons only on the basis of the material in his possession; (c) The matter once again goes before the adjudicating authority, which re-examines the entire issue and affords hearing to both sides including the persons whose properties have been attached; (d) Any person aggrieved by the order

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

Bench: S.SUJATHA,VINEET KOTHARI

68 of the Act appears to have been done without affording a specific opportunity 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-Tax, & Anr. 22/86 of hearing to the assessee and that appears to be the reason for setting aside of that Order of the Tribunal

ULTRATECH CEMENT LIMITED vs. THE STATE OF KARNATAKA AND ORS

Bench: S.R.KRISHNA KUMAR,K S HEMALEKHA

47 - 56. DASTHAGIR S/O ISMAILSAB SINCE DECEASED, REPRESENTED BY HIS LEGAL HEIRS AMEENABEE W/O KHAJAMIYA, AGED MAJOR, RESIDING AT MAJID MAHAL, KOLIWAD MALKHED (J), SEDAM TALUK, KALABURAGI DISTRICT. 57. MOULANSAB S/O ISMAILSAB HUDA SINCE DECEASED REPRESENTED BY HIS LEGAL HEIRS, JAIRUDDIN S/O MOULANSAB, AGED MAJOR, HUDA-B (BHIMNAGAR) MALKHED ROAD, SEDAM TALUK, KALABURAGI DISTRICT. 58. IBHRAHIMSAB S/O ISMAILSAB HUDA SINCE

NIRMALA BAGODI vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mr. Justice G. Narendar Writ Petition No.41506/2017 (Apmc) C/W Writ Petition No.41507/2017 (Apmc)

47. Further pointing out to sub-Section 30 of Section 2 he would state that the definition of a ‘person’ is a inclusive definition and not an exhaustive one as 62 the word ‘person’ is defined to “include” a joint Hindu family, a company or firm or association or a body of individuals, whether incorporated

SRI CHITURI DURGA RAO vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mr. Justice G. Narendar Writ Petition No.41506/2017 (Apmc) C/W Writ Petition No.41507/2017 (Apmc)

47. Further pointing out to sub-Section 30 of Section 2 he would state that the definition of a ‘person’ is a inclusive definition and not an exhaustive one as 62 the word ‘person’ is defined to “include” a joint Hindu family, a company or firm or association or a body of individuals, whether incorporated

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

68,440/- (b) In respect of Helicopter Hiring Charges 72,23,641/- Total adjustments Rs.112,20,92,081/- 7. It is further stated that the draft assessment order came to be passed under section 144C read with Section 143(3) of the Income Tax Act, 1961 by adopting the above adjustments to the value of the international transactions

DESARAJU VENUGOPAL vs. THE ASSISTANT DIRECTOR

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

47: AJANTA MERCHANTS PVT. LTD. vs. DIRECTORATE OF ENFORCEMENT. v) (2013) 2 SCC 212: SUKHDEV SINGH vs. STATE OF HARYANA. vi) (2014) 3 SCC 151: VARINDER SINGH vs. STATE OF PUNJAB AND ANOTHER. vii) (2008) 14 SCC 186: ASLAM MOHAMMAD MERCHANT vs. COMPETENT AUTHORITY AND OTHERS. viii) (2015) 11 SCC 628: TATA CHEMICALS LIMITED vs. COMMISSIONER OF CUSTOMS (PREVENTIVE), JAMNAGAR

MR DYANI ANTONY PAUL vs. UNION OF INDIA

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

47: AJANTA MERCHANTS PVT. LTD. vs. DIRECTORATE OF ENFORCEMENT. v) (2013) 2 SCC 212: SUKHDEV SINGH vs. STATE OF HARYANA. vi) (2014) 3 SCC 151: VARINDER SINGH vs. STATE OF PUNJAB AND ANOTHER. vii) (2008) 14 SCC 186: ASLAM MOHAMMAD MERCHANT vs. COMPETENT AUTHORITY AND OTHERS. viii) (2015) 11 SCC 628: TATA CHEMICALS LIMITED vs. COMMISSIONER OF CUSTOMS (PREVENTIVE), JAMNAGAR

MEERAMA OVERSEAS PVT LTD vs. THE DEPUTY DIRECTOR

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

47: AJANTA MERCHANTS PVT. LTD. vs. DIRECTORATE OF ENFORCEMENT. v) (2013) 2 SCC 212: SUKHDEV SINGH vs. STATE OF HARYANA. vi) (2014) 3 SCC 151: VARINDER SINGH vs. STATE OF PUNJAB AND ANOTHER. vii) (2008) 14 SCC 186: ASLAM MOHAMMAD MERCHANT vs. COMPETENT AUTHORITY AND OTHERS. viii) (2015) 11 SCC 628: TATA CHEMICALS LIMITED vs. COMMISSIONER OF CUSTOMS (PREVENTIVE), JAMNAGAR

SHRI C DEVARAJU vs. THE DEPUTY DIRECTOR

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

47: AJANTA MERCHANTS PVT. LTD. vs. DIRECTORATE OF ENFORCEMENT. v) (2013) 2 SCC 212: SUKHDEV SINGH vs. STATE OF HARYANA. vi) (2014) 3 SCC 151: VARINDER SINGH vs. STATE OF PUNJAB AND ANOTHER. vii) (2008) 14 SCC 186: ASLAM MOHAMMAD MERCHANT vs. COMPETENT AUTHORITY AND OTHERS. viii) (2015) 11 SCC 628: TATA CHEMICALS LIMITED vs. COMMISSIONER OF CUSTOMS (PREVENTIVE), JAMNAGAR

SHRI S THIMMARAJU vs. THE DEPUTY DIRECTOR

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

47: AJANTA MERCHANTS PVT. LTD. vs. DIRECTORATE OF ENFORCEMENT. v) (2013) 2 SCC 212: SUKHDEV SINGH vs. STATE OF HARYANA. vi) (2014) 3 SCC 151: VARINDER SINGH vs. STATE OF PUNJAB AND ANOTHER. vii) (2008) 14 SCC 186: ASLAM MOHAMMAD MERCHANT vs. COMPETENT AUTHORITY AND OTHERS. viii) (2015) 11 SCC 628: TATA CHEMICALS LIMITED vs. COMMISSIONER OF CUSTOMS (PREVENTIVE), JAMNAGAR

M GOPI vs. THE JOINT DIRECTOR

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

47: AJANTA MERCHANTS PVT. LTD. vs. DIRECTORATE OF ENFORCEMENT. v) (2013) 2 SCC 212: SUKHDEV SINGH vs. STATE OF HARYANA. vi) (2014) 3 SCC 151: VARINDER SINGH vs. STATE OF PUNJAB AND ANOTHER. vii) (2008) 14 SCC 186: ASLAM MOHAMMAD MERCHANT vs. COMPETENT AUTHORITY AND OTHERS. viii) (2015) 11 SCC 628: TATA CHEMICALS LIMITED vs. COMMISSIONER OF CUSTOMS (PREVENTIVE), JAMNAGAR