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451 results for “section 68”+ Section 254(2)clear

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Key Topics

Addition to Income39Section 26013Section 80I12Section 260A3Section 5(2)3Section 143(2)2Section 153C2Section 143(3)2Section 1442Deduction

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

ITA/512/2017HC Karnataka23 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 2(22)(e)Section 254Section 260

2) of Section 254 of the Act also is restricted. 62. The powers under Section 254 of the Act with the Tribunal to pass such Orders ‘as it thinks fit’ cannot be lesser than the powers conferred upon the lower and first Appellate Authority, viz., the Commissioner of Income Tax(Appeals) who under Section

HEWLETT PACKARD FINANCIAL SERVICES INDIA PRIVATE vs. THE STATE OF KARNATAKA

STRP/412/2015HC Karnataka19 Feb 2016

Bench: S.SUJATHA,JAYANT PATEL

Section 23(1)

Showing 1–20 of 451 · Page 1 of 23

...
2
Section 39(1)
Section 5(2)
Section 65(1)

254 (SC) – constitution bench; 9. Mohammed Serajuddin vs. State of Orissa [1975] 35 STC 136 (SC) – constitution bench; 10. Deputy Commissioner of Agricultural Income Tax & Sales Tax vs. Indian Explosives Ltd. [1985] 60 STC 30 (SC) – three members bench; 11. State of Maharashtra vs. Embee Corporation [1997] 107 STC 196 (SC) – two members bench; 12. Minerals & Metals Trading Corporation

SATISH N vs. STATE OF KARNATAKA

WP/30917/2016HC Karnataka10 Nov 2016

Bench: The Hon’Ble Mr. Justice Raghvendra S. Chauhan

Section 93 of the Act, namely "a canvasser…solicits the customer for such vehicle (public service vehicle) ”. Therefore, an aggregator is covered under Section 93 of the Act. 53. Of course, Mr. Sajan Poovayya, the learned Senior counsel, has argued that an aggregator does not go on to the road to solicit customers. But in the Digital

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

ITA/705/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 153CSection 153DSection 260A

68,753 235B – 1,59,97,806 2,90,66,559 13 Total Tax 10,16,70,745 Less: 140A paid 2,00,00,000 Net Amount Payable 8,16,70,745 13. It is further contended by the standing counsel for the appellant, that against the order passed by the Deputy Commissioner of Income Tax, Central Circle

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

ITA/704/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 148Section 153CSection 153DSection 260A

68,753 12 235B – 1,59,97,806 2,90,66,559 Total Tax 10,16,70,745 Less: 140A paid 2,00,00,000 Net Amount Payable 8,16,70,745 11.It is further contended by the standing councel for the appellant /Revenue that against the order passed by the Deputy Commissioner of Income Tax, Central Circle

SRI MUNINAGA REDDY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP/25553/2018HC Karnataka12 Jul 2018

Bench: The Hon’Ble Mr.Justice B. Veerappa Writ Petition No.25553/2018 (T-It) Between:

Section 143(3)Section 254(2)Section 271Section 271(1)(c)Section 274Section 85

68 years Residing at No.45, 3rd B Main 4th Cross, 3rd Block, Kalyan Nagar Bengaluru-560043. …Petitioner (By Smt. Vani. H, Advocate) And: The Assistant Commissioner of Income Tax Circle 6(1), Room No.732 BMTC Building, 80 Feet Road, 6th Block, Koramanagala Bengaluru-560095. ...Respondent (By Sri.K.V.Aravind, Advocate) This writ petition is filed under Articles

PR.COMMISSIONER OF INCOME TAX-2 vs. M/S MENZIES AVIATION

In the result, the appeals fail and are hereby

ITA/224/2021HC Karnataka09 Aug 2021

Bench: SATISH CHANDRA SHARMA,SACHIN SHANKAR MAGADUM

Section 260Section 260ASection 40ISection 80I

254(2) of the Act seeking rectification of the mistakes in the order dated 30.01.2014 passed by the Tribunal. The application filed inter alia on the ground that the issue whether BIAL is a statutory body has already been adjudicated by this Court in M/s. FLAMINGO DUTYFREE SHOPS PVT. LTD. IN W.P.NO.14215/2006 DATED 19.12.2008 and this Court has held

PASCHIM VIBHAG SHIKSHAN MANDAL BIJAGARI vs. THE COMMISSIONER and APPELLATE AUTHORITY

WP/101436/2018HC Karnataka01 Dec 2021

Bench: The Hon’Ble Mr.Justice Suraj Govindaraj Writ Petition No.101436/2018 (S-Pro) C/W. Writ Petition No.77680/2013 (Gm-Ksr), Writ Petition No.81667/2013 (Gm-R/C) & Writ Petition No.101972/2017 (Gm-R/C)

254 of the Constitution, the Societies Registration Act overrides the BPTA or that the Societies Registration Act and BPTA are in conflict, does not stand either, since both the statutes are not in conflict with each other. On the contrary, they are in consonance with each other regarding the administration and regulation of public and religious trusts. 19. Firstly

COMMISSIONER OF INCOME TAX-III vs. M/S MENZIES AVIATION BOBBA (B'LORE) PVT LTD.,

In the result, the appeals fail and are hereby

ITA/262/2014HC Karnataka25 Jan 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 143(2)Section 260Section 260ASection 80I

254(2) of the Act seeking rectification of the mistakes in the order dated 30.01.2014 passed by the Tribunal. The application filed inter alia on the ground that the issue whether BIAL is a statutory body has already been adjudicated by this Court in M/s. FLAMINGO DUTYFREE SHOPS PVT. LTD. IN W.P.NO.14215/2006 DATED 19.12.2008 and this Court has held

PR. COMMISSIONER OF vs. M/S MENZIES AVIATION

In the result, the appeals fail and are hereby

ITA/186/2016HC Karnataka25 Jan 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 143(2)Section 260Section 260ASection 80I

254(2) of the Act seeking rectification of the mistakes in the order dated 30.01.2014 passed by the Tribunal. The application filed inter alia on the ground that the issue whether BIAL is a statutory body has already been adjudicated by this Court in M/s. FLAMINGO DUTYFREE SHOPS PVT. LTD. IN W.P.NO.14215/2006 DATED 19.12.2008 and this Court has held

SMT. S. JALAJA vs. UNION OF INDIA

In the result, writ appeals are allowed

WA/1105/2019HC Karnataka24 Aug 2021

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

Section 4

68. SRI. S.K. RAMAKRISHNA S/O LATE KALE GOWDA AGED ABOUT 50 YEAWRS RESIDING AT ALLAPATTANA VILLAGE SRIRANGAPATNA TLAUK (SITE NO.322, SY NO.49) 69. SRI. M. BASAVARAJAPPA S/O LAWTE UMA MAHESHWARAPPA 75 AGED ABOUT 54 YEARS NO.579, 14TH CROSS, 1ST MAIN, B.M. SHRENAGARA, METAGALLI POST, MYSURU 570016 (SITE NO.289, SY NO.49 70. SRI. M.C. VASUDEVA MURTHY S/O LATE M.G. CHKRAPANI

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

The appeal stands dismissed

ITA/166/2025HC Karnataka20 Feb 2026

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

Section 115BSection 133ASection 143(2)Section 260Section 260A

2. The Assessment Order passed under section 143(3) is bad as the Learned Assessing Officer having proposed to complete assessment ex-parte, ought to have passed the said order only under section 144. - 11 - ITA No. 166 of 2025 3. As regards additional income of Rs.1,14,20,100/-. 3.1 The Lower Authorities are not justified

M/S TEJAS NETWORKS LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, I proceed to pass the following:

WP/7004/2014HC Karnataka24 Apr 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 143(3)Section 144C(1)Section 144C(13)Section 35Section 35(1)(i)

68,301/- claimed by the assessee as 100% deduction under Section 35(1)(i) also came to be disallowed. Said order of assessment dated 31.01.2013 is impugned in the present writ petition. 3. I have heard the arguments of Sriyuths N Venkataraman, learned Senior counsel appearing on 5 behalf of Sri K.R.Vasudevan, for petitioner, Sri K.V.Aravind, learned Senior panel

SMT. M R PRABHAVATHY vs. THE DEPUTY COMMISSIONER OF INCOME TAX

WTA/1/2019HC Karnataka04 Mar 2020

Bench: The Hon’Ble Mr. Justice K.Natarajan Election Petition No.1 Of 2019 Connected With Election Petition No.2 Of 2019

Section 81

Section 33A of RP Act and 106 he has committed corrupt practice of bribery as contemplated under Sections 123(1)(A), 123(1)(B), 123(7), 123(7)(b), 123(vii)(d), 123(7)(h) and Section 123(8), 123(3), 3A and 123(6) of R.P. Act ? The petitioner in E.P. No.2/2019 has contended that respondent

THE PRINCIPAL COMMISSIONER OF INCOME-TAX, CIT(A) vs. SHRI.S.S. BAKKESH

In the result, both the appeals filed by the Revenue are

ITA/72/2020HC Karnataka13 Oct 2025

Bench: D K SINGH,VENKATESH NAIK T

Section 254Section 260ASection 80Section 80J

2. Whether on the facts and in the circumstances of the case, the order passed by the Tribunal is perverse in nature as the Tribunal has not considered grounds urged in miscellaneous petition, even when there is mistake apparent on record, which attracts Section 254 of the Act? 3. The facts in issue in both the appeals are that

M/S CONFIDENT GROUP vs. MR. AKHIL C

WP/14548/2020HC Karnataka23 Jul 2021

Bench: ARAVIND KUMAR,N S SANJAY GOWDA

Section 12

2(8), commenced in the instant case with the filing of the complaint under Section 12 of Act, 1986 on 14.02.2019 by the decree holder against judgment debtor before the District Consumer Forum and said complaint matured into a dispute with the judgment debtor denying the allegations and ultimately it resulted in passing of the original order dated

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

ITA/100091/2016HC Karnataka17 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 131Section 143(3)Section 260ASection 37

2) the question is of general public importance, or, (3) whether it is an open question in the sense that the issue is not settled by the pronouncement of the Supreme Court or 44 the Privy Council or by the Federal Court, or, (4) the issue is not free from difficulty, and (5) it calls for a discussion

MASTER BALACHANDAR KRISHNAN vs. THE STATE OF KARNATAKA

WP/8788/2020HC Karnataka29 Sept 2020

Bench: B.V.NAGARATHNA,RAVI V HOSMANI

Section 8 of the Act provides for the authorities of the School which are five in number. Section 18 of the Act which deals with authorities and Officers of the School etc., states that the authorities of the School and their composition, powers, functions and other matters relating to them, the officers of the School and their appointment

SMT. MAJELLA C. THOMAS vs. STATE OF KARNATAKA

WP/56023/2016HC Karnataka27 Sept 2021

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.51929/2014 C/W W.P.Nos.42063/2012, 30494/2013, 42671/2013, 638/2014, 797/2014, 1089/2014, 3211/2014, 3389/2014, 6180/2014, 10356/2014, 12014/2014, 12015/2014, 13043/2014, 13045/2014, 13206/2014, 13207/2014, 13398/2014, 13774/2014, 14149/2014, 14161/2014, 14494/2014, 14502/2014, 14521/2014, 14689/2014, 16646/2014, 17051/2014, 17594/2014, 19729/2014, 21158/2014, 23897/2014, 28861/2014, 30731/2014, 31723/2014, 33774/2014, 33777/2014, 34084/2014, 34259/2014, 34272/2014, 34391/2014, 35204/2014, 35243/2014, 35247/2014, 35305/2014, 35609/2014, 36164/2014, 36166/2014, 36489/2014, 36525/2014, 36971/2014, 37446/2014, 38055/2014, 38463/2014, 38471/2014, 38472/2014, 38661/2014, 38753/2014, 39383/2014, 39633/2014, 39832/2014, 40204/2014, 40379/2014, 41394/2014, 41422/2014, 41427/2014, 41428/2014, 41858/2014, 43815/2014, 43963/2014, 44306/2014, 44527/2014, 44742/2014, 44835/2014, 45486/2014, 46766/2014, 47103/2014, 47105/2014, 47106/2014, 47107/2014, 47608/2014, 47731/2014, 47821/2014, 47860/2014, 47913/2014, 48577/2014, 48880/2014, 49567/2014, 50260/2014, 50533/2014, 51294/2014, 51930/2014, 51931/2014, 51932/2014, 52760/2014, 53854/2014, 54059/2014, 54083/2014, 54236/2014

2. BANGALORE DEVELOPMENT AUTHORITY REP BY ITS COMMISSIONER KUMARA PARK WEST BANGALORE-560020 3. SPECIAL LAND ACQUISITION OFFICER BANGALORE DEVELOPMENT AUTHORITY KUMARA PARK WEST BANGALORE-560020 …RESPONDENTS (BY SRI. G.V. SHASHIKUMAR, AGA FOR R1; SRI. M.N. RAMANJANEYA GOWDA, ADVOCATE FOR R2; SRI. D.N. NANJUNDA REDDY, SR. COUNSEL FOR SRI. B.S. SACHIN, ADVOCATE FOR R3) THIS W.P. IS FILED UNDER ARTICLE

SRI C P SRINATH vs. STATE OF KARNATAKA

WP/56971/2016HC Karnataka27 Sept 2021

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.51929/2014 C/W W.P.Nos.42063/2012, 30494/2013, 42671/2013, 638/2014, 797/2014, 1089/2014, 3211/2014, 3389/2014, 6180/2014, 10356/2014, 12014/2014, 12015/2014, 13043/2014, 13045/2014, 13206/2014, 13207/2014, 13398/2014, 13774/2014, 14149/2014, 14161/2014, 14494/2014, 14502/2014, 14521/2014, 14689/2014, 16646/2014, 17051/2014, 17594/2014, 19729/2014, 21158/2014, 23897/2014, 28861/2014, 30731/2014, 31723/2014, 33774/2014, 33777/2014, 34084/2014, 34259/2014, 34272/2014, 34391/2014, 35204/2014, 35243/2014, 35247/2014, 35305/2014, 35609/2014, 36164/2014, 36166/2014, 36489/2014, 36525/2014, 36971/2014, 37446/2014, 38055/2014, 38463/2014, 38471/2014, 38472/2014, 38661/2014, 38753/2014, 39383/2014, 39633/2014, 39832/2014, 40204/2014, 40379/2014, 41394/2014, 41422/2014, 41427/2014, 41428/2014, 41858/2014, 43815/2014, 43963/2014, 44306/2014, 44527/2014, 44742/2014, 44835/2014, 45486/2014, 46766/2014, 47103/2014, 47105/2014, 47106/2014, 47107/2014, 47608/2014, 47731/2014, 47821/2014, 47860/2014, 47913/2014, 48577/2014, 48880/2014, 49567/2014, 50260/2014, 50533/2014, 51294/2014, 51930/2014, 51931/2014, 51932/2014, 52760/2014, 53854/2014, 54059/2014, 54083/2014, 54236/2014

2. BANGALORE DEVELOPMENT AUTHORITY REP BY ITS COMMISSIONER KUMARA PARK WEST BANGALORE-560020 3. SPECIAL LAND ACQUISITION OFFICER BANGALORE DEVELOPMENT AUTHORITY KUMARA PARK WEST BANGALORE-560020 …RESPONDENTS (BY SRI. G.V. SHASHIKUMAR, AGA FOR R1; SRI. M.N. RAMANJANEYA GOWDA, ADVOCATE FOR R2; SRI. D.N. NANJUNDA REDDY, SR. COUNSEL FOR SRI. B.S. SACHIN, ADVOCATE FOR R3) THIS W.P. IS FILED UNDER ARTICLE