SMT.K. SOWBAGHYA vs. UNION OF INDIA

Bench: ANAND BYRAREDDY

68 secreted or dealt with otherwise, thereby frustrating the attachment proceedings, power is afforded to take action. It is noticed that such attachment by recourse to the second proviso to Section 5 (1) is for a limited period, as is clear from a reading of sub-section (3) thereto, which contemplates that attachments affected under sub-section

SMT.K.SOWBAGHYA vs. UNION OF INDIA

Bench: ANAND BYRAREDDY

68 secreted or dealt with otherwise, thereby frustrating the attachment proceedings, power is afforded to take action. It is noticed that such attachment by recourse to the second proviso to Section 5 (1) is for a limited period, as is clear from a reading of sub-section (3) thereto, which contemplates that attachments affected under sub-section

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

68,657/-. 5. Assessee preferred an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)] which was disposed-off by the CIT(A) vide order dated 20.03.2006. Aggrieved by the said order, both the assessee and the Department preferred separate appeals before the ITAT. The ITAT, vide common order dated 30.05.2008 disposed of the appeals. - 19 - Assessment Year

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

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

68,657/-. 5. Assessee preferred an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)] which was disposed-off by the CIT(A) vide order dated 20.03.2006. Aggrieved by the said order, both the assessee and the Department preferred separate appeals before the ITAT. The ITAT, vide common order dated 30.05.2008 disposed of the appeals. - 19 - Assessment Year

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

SYNDICATE BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeal is allowed in

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

iii) Without prejudice to the above, the learned CIT (A) erred in holding that the provision made in the subsequent years cannot be considered for allowing deduction under Section 36 (1)(viia) during the relevant assessment year under Appeal; 5 iv) The learned CIT(A) erred in holding that the brought forward loss should be adjusted to arrive

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

Bench: K.SOMASHEKAR,UMESH M ADIGA

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 1

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. ®

36 ASSISTANT MANAGER HOPCOMS NO.28, 4TH MAIN ROAD, 4TH CROSS 7TH BLOCK, BANASHANKARI III STAGE BENGALURU – 37. 2 . SMT AMMAIAH W/O C. DEVARAJU AGED ABOUT 52 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI III STAGE BENGALURU – 37. 3 . SRI. C. HEMANT S/O C. DEVARAJU AGED ABOUT 22 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI

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. ®

36 ASSISTANT MANAGER HOPCOMS NO.28, 4TH MAIN ROAD, 4TH CROSS 7TH BLOCK, BANASHANKARI III STAGE BENGALURU – 37. 2 . SMT AMMAIAH W/O C. DEVARAJU AGED ABOUT 52 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI III STAGE BENGALURU – 37. 3 . SRI. C. HEMANT S/O C. DEVARAJU AGED ABOUT 22 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI

SRI S THIMMARAJU 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. ®

36 ASSISTANT MANAGER HOPCOMS NO.28, 4TH MAIN ROAD, 4TH CROSS 7TH BLOCK, BANASHANKARI III STAGE BENGALURU – 37. 2 . SMT AMMAIAH W/O C. DEVARAJU AGED ABOUT 52 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI III STAGE BENGALURU – 37. 3 . SRI. C. HEMANT S/O C. DEVARAJU AGED ABOUT 22 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI

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. ®

36 ASSISTANT MANAGER HOPCOMS NO.28, 4TH MAIN ROAD, 4TH CROSS 7TH BLOCK, BANASHANKARI III STAGE BENGALURU – 37. 2 . SMT AMMAIAH W/O C. DEVARAJU AGED ABOUT 52 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI III STAGE BENGALURU – 37. 3 . SRI. C. HEMANT S/O C. DEVARAJU AGED ABOUT 22 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI

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. ®

36 ASSISTANT MANAGER HOPCOMS NO.28, 4TH MAIN ROAD, 4TH CROSS 7TH BLOCK, BANASHANKARI III STAGE BENGALURU – 37. 2 . SMT AMMAIAH W/O C. DEVARAJU AGED ABOUT 52 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI III STAGE BENGALURU – 37. 3 . SRI. C. HEMANT S/O C. DEVARAJU AGED ABOUT 22 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI

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. ®

36 ASSISTANT MANAGER HOPCOMS NO.28, 4TH MAIN ROAD, 4TH CROSS 7TH BLOCK, BANASHANKARI III STAGE BENGALURU – 37. 2 . SMT AMMAIAH W/O C. DEVARAJU AGED ABOUT 52 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI III STAGE BENGALURU – 37. 3 . SRI. C. HEMANT S/O C. DEVARAJU AGED ABOUT 22 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI

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. ®

36 ASSISTANT MANAGER HOPCOMS NO.28, 4TH MAIN ROAD, 4TH CROSS 7TH BLOCK, BANASHANKARI III STAGE BENGALURU – 37. 2 . SMT AMMAIAH W/O C. DEVARAJU AGED ABOUT 52 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI III STAGE BENGALURU – 37. 3 . SRI. C. HEMANT S/O C. DEVARAJU AGED ABOUT 22 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI

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. ®

36 ASSISTANT MANAGER HOPCOMS NO.28, 4TH MAIN ROAD, 4TH CROSS 7TH BLOCK, BANASHANKARI III STAGE BENGALURU – 37. 2 . SMT AMMAIAH W/O C. DEVARAJU AGED ABOUT 52 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI III STAGE BENGALURU – 37. 3 . SRI. C. HEMANT S/O C. DEVARAJU AGED ABOUT 22 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI

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. ®

36 ASSISTANT MANAGER HOPCOMS NO.28, 4TH MAIN ROAD, 4TH CROSS 7TH BLOCK, BANASHANKARI III STAGE BENGALURU – 37. 2 . SMT AMMAIAH W/O C. DEVARAJU AGED ABOUT 52 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI III STAGE BENGALURU – 37. 3 . SRI. C. HEMANT S/O C. DEVARAJU AGED ABOUT 22 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI

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. ®

36 ASSISTANT MANAGER HOPCOMS NO.28, 4TH MAIN ROAD, 4TH CROSS 7TH BLOCK, BANASHANKARI III STAGE BENGALURU – 37. 2 . SMT AMMAIAH W/O C. DEVARAJU AGED ABOUT 52 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI III STAGE BENGALURU – 37. 3 . SRI. C. HEMANT S/O C. DEVARAJU AGED ABOUT 22 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI

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. ®

36 ASSISTANT MANAGER HOPCOMS NO.28, 4TH MAIN ROAD, 4TH CROSS 7TH BLOCK, BANASHANKARI III STAGE BENGALURU – 37. 2 . SMT AMMAIAH W/O C. DEVARAJU AGED ABOUT 52 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI III STAGE BENGALURU – 37. 3 . SRI. C. HEMANT S/O C. DEVARAJU AGED ABOUT 22 YEARS NO.28, 4TH MAIN ROAD 4TH CROSS, 7TH BLOCK BANASHANKARI