M/S UNITED TELECOM LTD vs. THE DEPUTY COMMISSIONER OF

Appeals are allowed in part

Bench: S.SUJATHA,JAYANT PATEL

68. The Hon’ble Supreme Court while considering the provisions of Section 162 of the Code of Criminal Procedure and Section 27

M/S SUPER SALES CORPORATION vs. THE DEBT RECOVERY TRIBUNAL

In the result, the Writ petition is dismissed

Bench: B.V.NAGARATHNA,VIKRAMAJIT SEN (CJ)

Section 26 read with Section 27 of the Act. The said jurisdiction has been exercised keeping in mind sub-section (1) of Section 22 of the Act read with sub-section (25) of Section 19 of the Act in order to secure the ends of justice in the matter. Therefore, we do not think

THE COMMISSIONER OF INCOME TAX-III vs. SMT.KAMAKSHI DEVI

Bench: S.SUJATHA,VINEET KOTHARI

27. We are of the opinion that the lands in question belonging to the Respondent Assessees owned and possessed by them through out the period in question cannot be said to be the lands on which the construction of a Building is absolutely prohibited. The said exclusion terms ‘construction of a building’ does not prohibit construction of temporary or semi

THE COMMISSIONER OF INCOME TAX vs. SMT MEENAKSHI DEVI AVARU

Bench: S.SUJATHA,VINEET KOTHARI

27. We are of the opinion that the lands in question belonging to the Respondent Assessees owned and possessed by them through out the period in question cannot be said to be the lands on which the construction of a Building is absolutely prohibited. The said exclusion terms ‘construction of a building’ does not prohibit construction of temporary or semi

THE COMMISSIONER OF INCOME TAX vs. SMT MEENAKSHI DEVI AVARU

Bench: S.SUJATHA,VINEET KOTHARI

27. We are of the opinion that the lands in question belonging to the Respondent Assessees owned and possessed by them through out the period in question cannot be said to be the lands on which the construction of a Building is absolutely prohibited. The said exclusion terms ‘construction of a building’ does not prohibit construction of temporary or semi

OFFICIAL LIQUIDATOR

Bench: RAVI MALIMATH

27. We are of the opinion that the lands in question belonging to the Respondent Assessees owned and possessed by them through out the period in question cannot be said to be the lands on which the construction of a Building is absolutely prohibited. The said exclusion terms ‘construction of a building’ does not prohibit construction of temporary or semi

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

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

Section 68[3][ca] of the Act requires examination which has not been properly considered and addressed by the Authority. The petitions cannot be rejected at the threshold on the ground of alternative remedy. 17. At this juncture, it would be apt to refer to the Judgment of the Hon’ble Apex Court in the case of ‘STATE

AJITH U SHENOY vs. THE REGIONAL TRANSPORT AUTHORITY

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

Section 68[3][ca] of the Act requires examination which has not been properly considered and addressed by the Authority. The petitions cannot be rejected at the threshold on the ground of alternative remedy. 17. At this juncture, it would be apt to refer to the Judgment of the Hon’ble Apex Court in the case of ‘STATE

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

Bench: S.SUJATHA,VINEET KOTHARI

Section 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

THE COMMISSIONER OF INCOME - TAX vs. M/S BOSCH LTD.,

The appeal is dismissed as devoid of

Bench: S.SUJATHA,VINEET KOTHARI

27-12-1978. The suit had been filed on 19-12-1991. Limitation for filing the suit for recovery of money based on pronote is three years from the date of pronote vide Article 35 of the Schedule to the Limitation Act, 1963. Suit in the present case, as mentioned earlier, prima facie is barred by time unless

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

27. Section 90 deals with agreement with foreign countries or specified territories. The present Section came into force from 01.04.2004. Earlier to that period, Section 90 read as under: - 40 - “90. Agreement with foreign countries.-(1) The Central Government may enter into an agreement with the Government of any country outside India- (a) for the granting

THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

27. Section 90 deals with agreement with foreign countries or specified territories. The present Section came into force from 01.04.2004. Earlier to that period, Section 90 read as under: - 40 - “90. Agreement with foreign countries.-(1) The Central Government may enter into an agreement with the Government of any country outside India- (a) for the granting

M/S. JSW STEEL LIMITED vs. 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. ®

27 of the Arms Act for killing Sri R.N.Naik, an Industrialist and Co- operative leader from Ankola and on completion of investigation, charge sheet has been filed under various provisions of IPC, Indian Arms Act, 1959 (for short ‘Arms Act’) and Karnataka Control of Organised Crime Act, 2000 (‘KCOCA’ for short) against Sri Bannanje Raja @ BR and 11 others

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. ®

27 of the Arms Act for killing Sri R.N.Naik, an Industrialist and Co- operative leader from Ankola and on completion of investigation, charge sheet has been filed under various provisions of IPC, Indian Arms Act, 1959 (for short ‘Arms Act’) and Karnataka Control of Organised Crime Act, 2000 (‘KCOCA’ for short) against Sri Bannanje Raja @ BR and 11 others

SHRI V BHASKAR 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. ®

27 of the Arms Act for killing Sri R.N.Naik, an Industrialist and Co- operative leader from Ankola and on completion of investigation, charge sheet has been filed under various provisions of IPC, Indian Arms Act, 1959 (for short ‘Arms Act’) and Karnataka Control of Organised Crime Act, 2000 (‘KCOCA’ for short) against Sri Bannanje Raja @ BR and 11 others

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. ®

27 of the Arms Act for killing Sri R.N.Naik, an Industrialist and Co- operative leader from Ankola and on completion of investigation, charge sheet has been filed under various provisions of IPC, Indian Arms Act, 1959 (for short ‘Arms Act’) and Karnataka Control of Organised Crime Act, 2000 (‘KCOCA’ for short) against Sri Bannanje Raja @ BR and 11 others

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. ®

27 of the Arms Act for killing Sri R.N.Naik, an Industrialist and Co- operative leader from Ankola and on completion of investigation, charge sheet has been filed under various provisions of IPC, Indian Arms Act, 1959 (for short ‘Arms Act’) and Karnataka Control of Organised Crime Act, 2000 (‘KCOCA’ for short) against Sri Bannanje Raja @ BR and 11 others

M/S. JSW STEEL LIMITED vs. 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. ®

27 of the Arms Act for killing Sri R.N.Naik, an Industrialist and Co- operative leader from Ankola and on completion of investigation, charge sheet has been filed under various provisions of IPC, Indian Arms Act, 1959 (for short ‘Arms Act’) and Karnataka Control of Organised Crime Act, 2000 (‘KCOCA’ for short) against Sri Bannanje Raja @ BR and 11 others