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

68 YEARS, OCC:HOUSEHOLD, R/O NAVALUR, TQ AND DIST: DHARWAD (SENIOR CITIZEN BENEFITS NOT CLAIMED) 2. SHRI TUKARAM, S/O NARAYAN SHINDE, AGE: 74 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. 3. SHRI RAVI, S/O TUKARAM SHINDE, AGE: 44 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. 4. SMT.ROOPA, W/O RAVI SHINDE, AGE: 35 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. ...PETITIONERS (BY SRI SHIVASAI

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

68 YEARS, OCC:HOUSEHOLD, R/O NAVALUR, TQ AND DIST: DHARWAD (SENIOR CITIZEN BENEFITS NOT CLAIMED) 2. SHRI TUKARAM, S/O NARAYAN SHINDE, AGE: 74 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. 3. SHRI RAVI, S/O TUKARAM SHINDE, AGE: 44 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. 4. SMT.ROOPA, W/O RAVI SHINDE, AGE: 35 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. ...PETITIONERS (BY SRI SHIVASAI

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

68 YEARS, OCC:HOUSEHOLD, R/O NAVALUR, TQ AND DIST: DHARWAD (SENIOR CITIZEN BENEFITS NOT CLAIMED) 2. SHRI TUKARAM, S/O NARAYAN SHINDE, AGE: 74 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. 3. SHRI RAVI, S/O TUKARAM SHINDE, AGE: 44 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. 4. SMT.ROOPA, W/O RAVI SHINDE, AGE: 35 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. ...PETITIONERS (BY SRI SHIVASAI

RAMESH S/O. SATAPPA KHODANPUR 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

68 YEARS, OCC:HOUSEHOLD, R/O NAVALUR, TQ AND DIST: DHARWAD (SENIOR CITIZEN BENEFITS NOT CLAIMED) 2. SHRI TUKARAM, S/O NARAYAN SHINDE, AGE: 74 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. 3. SHRI RAVI, S/O TUKARAM SHINDE, AGE: 44 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. 4. SMT.ROOPA, W/O RAVI SHINDE, AGE: 35 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. ...PETITIONERS (BY SRI SHIVASAI

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

68 YEARS, OCC:HOUSEHOLD, R/O NAVALUR, TQ AND DIST: DHARWAD (SENIOR CITIZEN BENEFITS NOT CLAIMED) 2. SHRI TUKARAM, S/O NARAYAN SHINDE, AGE: 74 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. 3. SHRI RAVI, S/O TUKARAM SHINDE, AGE: 44 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. 4. SMT.ROOPA, W/O RAVI SHINDE, AGE: 35 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. ...PETITIONERS (BY SRI SHIVASAI

SHRI. DHARMASTALA MANJUNATHESHWARA EDUCATION vs. THE SPECIAL LAND ACQUISITION OFFICER

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

68 YEARS, OCC:HOUSEHOLD, R/O NAVALUR, TQ AND DIST: DHARWAD (SENIOR CITIZEN BENEFITS NOT CLAIMED) 2. SHRI TUKARAM, S/O NARAYAN SHINDE, AGE: 74 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. 3. SHRI RAVI, S/O TUKARAM SHINDE, AGE: 44 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. 4. SMT.ROOPA, W/O RAVI SHINDE, AGE: 35 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. ...PETITIONERS (BY SRI SHIVASAI

DHARWAD, HAVERI 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

68 YEARS, OCC:HOUSEHOLD, R/O NAVALUR, TQ AND DIST: DHARWAD (SENIOR CITIZEN BENEFITS NOT CLAIMED) 2. SHRI TUKARAM, S/O NARAYAN SHINDE, AGE: 74 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. 3. SHRI RAVI, S/O TUKARAM SHINDE, AGE: 44 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. 4. SMT.ROOPA, W/O RAVI SHINDE, AGE: 35 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. ...PETITIONERS (BY SRI SHIVASAI

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

68 YEARS, OCC:HOUSEHOLD, R/O NAVALUR, TQ AND DIST: DHARWAD (SENIOR CITIZEN BENEFITS NOT CLAIMED) 2. SHRI TUKARAM, S/O NARAYAN SHINDE, AGE: 74 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. 3. SHRI RAVI, S/O TUKARAM SHINDE, AGE: 44 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. 4. SMT.ROOPA, W/O RAVI SHINDE, AGE: 35 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. ...PETITIONERS (BY SRI SHIVASAI

DILIPKUMAR 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

68 YEARS, OCC:HOUSEHOLD, R/O NAVALUR, TQ AND DIST: DHARWAD (SENIOR CITIZEN BENEFITS NOT CLAIMED) 2. SHRI TUKARAM, S/O NARAYAN SHINDE, AGE: 74 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. 3. SHRI RAVI, S/O TUKARAM SHINDE, AGE: 44 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. 4. SMT.ROOPA, W/O RAVI SHINDE, AGE: 35 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. ...PETITIONERS (BY SRI SHIVASAI

SRI. SHASHIDHAR vs. THE SPECIAL LAND ACQUISITIONI OFFICER

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

68 YEARS, OCC:HOUSEHOLD, R/O NAVALUR, TQ AND DIST: DHARWAD (SENIOR CITIZEN BENEFITS NOT CLAIMED) 2. SHRI TUKARAM, S/O NARAYAN SHINDE, AGE: 74 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. 3. SHRI RAVI, S/O TUKARAM SHINDE, AGE: 44 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. 4. SMT.ROOPA, W/O RAVI SHINDE, AGE: 35 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. ...PETITIONERS (BY SRI SHIVASAI

PREMABAI W/O MOHAN GAONKAR 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

68 YEARS, OCC:HOUSEHOLD, R/O NAVALUR, TQ AND DIST: DHARWAD (SENIOR CITIZEN BENEFITS NOT CLAIMED) 2. SHRI TUKARAM, S/O NARAYAN SHINDE, AGE: 74 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. 3. SHRI RAVI, S/O TUKARAM SHINDE, AGE: 44 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. 4. SMT.ROOPA, W/O RAVI SHINDE, AGE: 35 YEARS, OCC: BUSINESS, R/O NAVALUR, DHARWAD. ...PETITIONERS (BY SRI SHIVASAI

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

In the result, the appeals are partly allowed

Bench: B.MANOHAR,DILIP B.BHOSALE

32,315/- for the assessment year 1987-88 and `68,570/- for the assessment year 1992-93 as an expenditure under Section

M/S. KARNATAKA INSTRADE CORPORATION LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

The appeal is allowed in part

Bench: B.MANOHAR,VINEET SARAN

32,77,931/-. In Schedule-12 attached to the balance sheet filed along with the return, the assessee had declared other income of Rs.34,68,126/- which consists of interest income of Rs.66,482/- and balances written back amounting to Rs.34,01,644/-. In Schedule-13 which was titled as “Notes to the accounts”, it was stated that depreciation

M/S J K INDUSTRIES LTD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

In the result, the appeal is dismissed

Bench: D.V.SHYLENDRA KUMAR,B.SREENIVASE GOWDA

68, allowed the appeal and directed the Assessing Officer to re-compute the taxable income by first allowing the benefit under section 80HHC of the Act before adjusting for unabsorbed carried forward depreciation of earlier years. 7. As against this order, the revenue went up in appeal and met with success before the Tribunal and the revenue noticing that

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

THE COMMISSIONER OF INCOME TAX vs. SRI N LEELA KUMAR

Bench: N.KUMAR,RATHNAKALA

68, 69, 69A, 69B and 69C shall, so far as may be, - 12 - apply and references to "financial year" in those sections shall be construed as references to the relevant previous year falling in the block period including the previous year ending with the date of search or of the requisition. (3) The burden of proving to the satisfaction

COMMISSIONER OF INCOME vs. SRI KARNATAKA FRANSALIAN SOCIETY

Bench: S.SUJATHA,VINEET KOTHARI

68,002/- resulting out of excess application over income without appreciating that the provisions of sections 70 to 80 of IT Act are not applicable to trusts as they only deal with carry forward and set off of loss and not excess expenditure or deficit under section 11(1)(a) of the Act? 3. The learned counsel