SRI S MOHAMMED RAFIQ vs. THE INCOME TAX OFFICER

Appeal is dismissed

Bench: Assessing Officer Warrants To Treat The Gift As Unexplained Credit, Notwithstanding Confirmation & Affidavit Are Filed & Inability To Produce Them As Donee?

276/- made as unexplained credit ignoring the same is out of agricultural income of onions? ii) Whether on the facts and circumstances of the appellant’s case, the Tribunal is right in its conclusion that failure to produce Donor before Assessing Officer warrants to treat the gift as unexplained credit, notwithstanding confirmation and affidavit are filed and inability to produce

MR. BINEESH KODIYERI vs. DIRECTORATE OF ENFORCEMENT

Bench: The Hon’Ble Mr. Justice Suraj Govindaraj Writ Petition No. 13261 Of 2020 (Gm-Res) Between: Mr. Bineesh Kodiyeri S/O Mr. Kodiyeri Balakrishnan Aged About 37 Years Kootamvilla Lane, Maruthankuzhi Thiruvananthapuram District Kerala State – 695013

276 WP No. 13261 of 2020 33 that the cash was deposited in the accounts of Petitioner just before the fund transfers to Mohammed Anoop. Further: 3.12.9. There is no interest payment by Shri. Mohammed Anoop on loan taken from the Petitioner. 3.12.10. The loan is stated to be taken by Petitioner in the name of M/s. Old Coffee House

THE COMMISSIONER OF INCOME TAX GULBARGA vs. M/S MANJUNATHA COTTON AND GINNING FACTORY

The appeals are dismissed

Bench: ARAVIND KUMAR,N.KUMAR

276(c) of the Income Tax Act. 41. In almost every case relating to penalty, judgment in Dharmendra’s case was referred to on behalf of the Revenue as if it laid down that in every case of non payment or short payment of duty the penalty clause could automatically get attracted and the authority has no discretion

SATISH N vs. STATE OF KARNATAKA

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

THE COMMISSIONER OF INCOME TAX vs. SMT MEENAKSHI DEVI AVARU

Bench: S.SUJATHA,VINEET KOTHARI

276, 278 (1946) (Black, J.). (4) New Webster’s Dictionary Own: Distinctly and emphatically belonging to oneself: usu. used following a possessive pronoun or a noun in the possessive; as, my own idea; pertaining to oneself; as, my own niece. To hold or possess, esp. property; to acknowledge. To admit, used with to or up. - hold

THE COMMISSIONER OF INCOME TAX vs. SMT MEENAKSHI DEVI AVARU

Bench: S.SUJATHA,VINEET KOTHARI

276, 278 (1946) (Black, J.). (4) New Webster’s Dictionary Own: Distinctly and emphatically belonging to oneself: usu. used following a possessive pronoun or a noun in the possessive; as, my own idea; pertaining to oneself; as, my own niece. To hold or possess, esp. property; to acknowledge. To admit, used with to or up. - hold

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

Bench: S.SUJATHA,VINEET KOTHARI

276, 278 (1946) (Black, J.). (4) New Webster’s Dictionary Own: Distinctly and emphatically belonging to oneself: usu. used following a possessive pronoun or a noun in the possessive; as, my own idea; pertaining to oneself; as, my own niece. To hold or possess, esp. property; to acknowledge. To admit, used with to or up. - hold

OFFICIAL LIQUIDATOR

Bench: RAVI MALIMATH

276, 278 (1946) (Black, J.). (4) New Webster’s Dictionary Own: Distinctly and emphatically belonging to oneself: usu. used following a possessive pronoun or a noun in the possessive; as, my own idea; pertaining to oneself; as, my own niece. To hold or possess, esp. property; to acknowledge. To admit, used with to or up. - hold

SMT. S. JALAJA vs. UNION OF INDIA

In the result, writ appeals are allowed

Bench: ALOK ARADHE,HEMANT CHANDANGOUDAR

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

PR. COMMISSIONER OF INCOME TAX vs. M/S CHAMUNDI WINERY AND DISTILLERY

Bench: S.SUJATHA,VINEET KOTHARI

SECTION 37 OF THE ACT. Page No 7 CIT Vs. Rajasthan State Government Sugar Mills Ltd 393 ITR 421 (Raj) 32-42 8 CIT Vs. G Balraj [2017] 390 ITR 50 (Kar) 43-47 10 CIT Vs. Chandulal Keshaval & Co., 38 ITR 601 (SC) 58-63 15 Sasoon J David

THE PR. COMMISSIONER OF INCOME TAX (4) vs. M/S CHAMUNDI WINERY AND DISTILLERY

Bench: S.SUJATHA,VINEET KOTHARI

SECTION 37 OF THE ACT. Page No 7 CIT Vs. Rajasthan State Government Sugar Mills Ltd 393 ITR 421 (Raj) 32-42 8 CIT Vs. G Balraj [2017] 390 ITR 50 (Kar) 43-47 10 CIT Vs. Chandulal Keshaval & Co., 38 ITR 601 (SC) 58-63 15 Sasoon J David

MR C V MANJUNATHA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER

SRI SANTOSH A SHETTY vs. THE STATE OF KARANTAKA

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER

RAMA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER

RAJAPPA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER

P. D. PONNAPPA vs. STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER

SRI. GURUPRASAD vs. GOVERNMENT OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER

SMT. V.KRISHNAMMA vs. THE STATE OF KARNATAKA

Bench: ARAVIND KUMAR,B.A.PATIL

SECTIONS 2, 7, 11, 20 OF THE KARNATAKA LAND GRABBING AND PROHIBITION ACT OF 2011 AS VOID, ARBITRARY, UNJUST AS THEY ARE VIOLATIVE OF PROVISIONS OF THE CONSTITUTION OF INDIA. IN W.P. NO.22817/2018: BETWEEN: SRI. MANJUNATHA AGED ABOUT 49 YEARS S/O LATE GOVINDAPPA R/AT H. THIMMAPURA VILLAGE 122 BELENHALLI POST, KASABA HOBLI TARIKERE TALUK, CHIKKAMAGALURU DISTRICT - 577 228. ...PETITIONER