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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

II) Allow the appeal and set aside the order passed by the ITAT Bangalore in ITA No.1072/BNG/2007, dated 30-01-2009 confirming the order of the Appellate Commissioner and confirm the order passed by the Deputy Commissioner of Income Tax, Central Circle – 1(3), Bangalore, in the interest of justice and equity. These I.T.As coming on for hearing, this

AMAZON SELLER SERVICES PRIVATE LIMITED vs. COMPETITION COMMISSION OF INDIA

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

68 3.63. It has been contended that Amazon itself differentiates itself from the appellant at paragraph 32 of its Writ Appeal by submitting that the CCI has directed an investigation in relation to an alleged violation of Section 3(4) of the Competition Act against the appellant while primarily relying on evidence allegedly relating to the Appellant

SMT.K. SOWBAGHYA vs. UNION OF INDIA

Bench: ANAND BYRAREDDY

ii) Paragraph 2 of Part A of the Schedule, a police report or a complaint has been filed for taking cognizance of an offence by the Special Court constituted under sub- section (1) of Section 36 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985). (2) The Director, or any other officer not below

SMT.K.SOWBAGHYA vs. UNION OF INDIA

Bench: ANAND BYRAREDDY

ii) Paragraph 2 of Part A of the Schedule, a police report or a complaint has been filed for taking cognizance of an offence by the Special Court constituted under sub- section (1) of Section 36 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985). (2) The Director, or any other officer not below

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

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

Bench: K.SOMASHEKAR,UMESH M ADIGA

32 Explanation below Section 158BA(2). After the introduction of the group of Sections namely, 153A to 153C, the single block assessment concept was given a go-by. Under the new Section 153A, in a case where a search is initiated under Section 132 or requisition of books of account, documents or assets is made under

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

Bench: K.SOMASHEKAR,UMESH M ADIGA

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 1

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. ®

32 BLOCK ‘A’ M.G. ROAD BANGALORE - 560 001. REPRESENTED BY ITS LAW OFFICE & SENIOR MANAGER MR. BALVEER KAPOOR SINGH. ...PETITIONER (BY SRI. K.P. THRIMURTHY, ADVOCATE) AND: 1 . THE JOINT DIRECTOR DIRECTORATE OF ENFORCEMENT BANGALORE ZONE OFFICE 3RD FLOOR, B BLOCK, BMTC BUILDING SHANTINAGAR, K.H. ROAD BANGALORE - 560 027. 2 . THE DEPUTY DIRECTOR DIRECTORATE OF ENFORCEMENT (FOREIGN EXCHANGE MANAGEMENT ACT & PREVENTION

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. ®

32 BLOCK ‘A’ M.G. ROAD BANGALORE - 560 001. REPRESENTED BY ITS LAW OFFICE & SENIOR MANAGER MR. BALVEER KAPOOR SINGH. ...PETITIONER (BY SRI. K.P. THRIMURTHY, ADVOCATE) AND: 1 . THE JOINT DIRECTOR DIRECTORATE OF ENFORCEMENT BANGALORE ZONE OFFICE 3RD FLOOR, B BLOCK, BMTC BUILDING SHANTINAGAR, K.H. ROAD BANGALORE - 560 027. 2 . THE DEPUTY DIRECTOR DIRECTORATE OF ENFORCEMENT (FOREIGN EXCHANGE MANAGEMENT ACT & PREVENTION

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. ®

32 BLOCK ‘A’ M.G. ROAD BANGALORE - 560 001. REPRESENTED BY ITS LAW OFFICE & SENIOR MANAGER MR. BALVEER KAPOOR SINGH. ...PETITIONER (BY SRI. K.P. THRIMURTHY, ADVOCATE) AND: 1 . THE JOINT DIRECTOR DIRECTORATE OF ENFORCEMENT BANGALORE ZONE OFFICE 3RD FLOOR, B BLOCK, BMTC BUILDING SHANTINAGAR, K.H. ROAD BANGALORE - 560 027. 2 . THE DEPUTY DIRECTOR DIRECTORATE OF ENFORCEMENT (FOREIGN EXCHANGE MANAGEMENT ACT & PREVENTION

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. ®

32 BLOCK ‘A’ M.G. ROAD BANGALORE - 560 001. REPRESENTED BY ITS LAW OFFICE & SENIOR MANAGER MR. BALVEER KAPOOR SINGH. ...PETITIONER (BY SRI. K.P. THRIMURTHY, ADVOCATE) AND: 1 . THE JOINT DIRECTOR DIRECTORATE OF ENFORCEMENT BANGALORE ZONE OFFICE 3RD FLOOR, B BLOCK, BMTC BUILDING SHANTINAGAR, K.H. ROAD BANGALORE - 560 027. 2 . THE DEPUTY DIRECTOR DIRECTORATE OF ENFORCEMENT (FOREIGN EXCHANGE MANAGEMENT ACT & PREVENTION

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. ®

32 BLOCK ‘A’ M.G. ROAD BANGALORE - 560 001. REPRESENTED BY ITS LAW OFFICE & SENIOR MANAGER MR. BALVEER KAPOOR SINGH. ...PETITIONER (BY SRI. K.P. THRIMURTHY, ADVOCATE) AND: 1 . THE JOINT DIRECTOR DIRECTORATE OF ENFORCEMENT BANGALORE ZONE OFFICE 3RD FLOOR, B BLOCK, BMTC BUILDING SHANTINAGAR, K.H. ROAD BANGALORE - 560 027. 2 . THE DEPUTY DIRECTOR DIRECTORATE OF ENFORCEMENT (FOREIGN EXCHANGE MANAGEMENT ACT & PREVENTION

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. ®

32 BLOCK ‘A’ M.G. ROAD BANGALORE - 560 001. REPRESENTED BY ITS LAW OFFICE & SENIOR MANAGER MR. BALVEER KAPOOR SINGH. ...PETITIONER (BY SRI. K.P. THRIMURTHY, ADVOCATE) AND: 1 . THE JOINT DIRECTOR DIRECTORATE OF ENFORCEMENT BANGALORE ZONE OFFICE 3RD FLOOR, B BLOCK, BMTC BUILDING SHANTINAGAR, K.H. ROAD BANGALORE - 560 027. 2 . THE DEPUTY DIRECTOR DIRECTORATE OF ENFORCEMENT (FOREIGN EXCHANGE MANAGEMENT ACT & PREVENTION

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. ®

32 BLOCK ‘A’ M.G. ROAD BANGALORE - 560 001. REPRESENTED BY ITS LAW OFFICE & SENIOR MANAGER MR. BALVEER KAPOOR SINGH. ...PETITIONER (BY SRI. K.P. THRIMURTHY, ADVOCATE) AND: 1 . THE JOINT DIRECTOR DIRECTORATE OF ENFORCEMENT BANGALORE ZONE OFFICE 3RD FLOOR, B BLOCK, BMTC BUILDING SHANTINAGAR, K.H. ROAD BANGALORE - 560 027. 2 . THE DEPUTY DIRECTOR DIRECTORATE OF ENFORCEMENT (FOREIGN EXCHANGE MANAGEMENT ACT & PREVENTION

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. ®

32 BLOCK ‘A’ M.G. ROAD BANGALORE - 560 001. REPRESENTED BY ITS LAW OFFICE & SENIOR MANAGER MR. BALVEER KAPOOR SINGH. ...PETITIONER (BY SRI. K.P. THRIMURTHY, ADVOCATE) AND: 1 . THE JOINT DIRECTOR DIRECTORATE OF ENFORCEMENT BANGALORE ZONE OFFICE 3RD FLOOR, B BLOCK, BMTC BUILDING SHANTINAGAR, K.H. ROAD BANGALORE - 560 027. 2 . THE DEPUTY DIRECTOR DIRECTORATE OF ENFORCEMENT (FOREIGN EXCHANGE MANAGEMENT ACT & PREVENTION

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. ®

32 BLOCK ‘A’ M.G. ROAD BANGALORE - 560 001. REPRESENTED BY ITS LAW OFFICE & SENIOR MANAGER MR. BALVEER KAPOOR SINGH. ...PETITIONER (BY SRI. K.P. THRIMURTHY, ADVOCATE) AND: 1 . THE JOINT DIRECTOR DIRECTORATE OF ENFORCEMENT BANGALORE ZONE OFFICE 3RD FLOOR, B BLOCK, BMTC BUILDING SHANTINAGAR, K.H. ROAD BANGALORE - 560 027. 2 . THE DEPUTY DIRECTOR DIRECTORATE OF ENFORCEMENT (FOREIGN EXCHANGE MANAGEMENT ACT & PREVENTION

NATARAJ DAKSHINAMURHTY 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. ®

32 BLOCK ‘A’ M.G. ROAD BANGALORE - 560 001. REPRESENTED BY ITS LAW OFFICE & SENIOR MANAGER MR. BALVEER KAPOOR SINGH. ...PETITIONER (BY SRI. K.P. THRIMURTHY, ADVOCATE) AND: 1 . THE JOINT DIRECTOR DIRECTORATE OF ENFORCEMENT BANGALORE ZONE OFFICE 3RD FLOOR, B BLOCK, BMTC BUILDING SHANTINAGAR, K.H. ROAD BANGALORE - 560 027. 2 . THE DEPUTY DIRECTOR DIRECTORATE OF ENFORCEMENT (FOREIGN EXCHANGE MANAGEMENT ACT & PREVENTION

C MAHADESH @ AVVAMAHADESH 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. ®

32 BLOCK ‘A’ M.G. ROAD BANGALORE - 560 001. REPRESENTED BY ITS LAW OFFICE & SENIOR MANAGER MR. BALVEER KAPOOR SINGH. ...PETITIONER (BY SRI. K.P. THRIMURTHY, ADVOCATE) AND: 1 . THE JOINT DIRECTOR DIRECTORATE OF ENFORCEMENT BANGALORE ZONE OFFICE 3RD FLOOR, B BLOCK, BMTC BUILDING SHANTINAGAR, K.H. ROAD BANGALORE - 560 027. 2 . THE DEPUTY DIRECTOR DIRECTORATE OF ENFORCEMENT (FOREIGN EXCHANGE MANAGEMENT ACT & PREVENTION