VIJAY INDUSTRIES vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mr. Justice G.Narendar W.P. No.109226/2015 C/W W.P. No.109404/2015 (Apmc) In W.P. No.109226/2015 Between: Vijay Industires T.M.C. Unit, P.O.Box No.12 Belagavi Road Bailhongal-591102 Rep By Its Proprietor Shri Vijay S/O Shrishail Metgud Age:39 Years, Occ: Business R/O Belagavi Road Bailhongal ... Petitioner (By Sri. R.M.Kulkarni-Adv For Smt. Hemalekha K.S.-Adv) And: 1. The State Of Karnataka Rep By Its Secretary Department Of Agriculture Marketing M.S. Building, Bengaluru. 2. The Director Department Of Agriculture Marketing No.16, 2Nd Raj Bhavan Road Bengaluru-01. 3. The Additional Director Department Of Agriculture Marketing No.16, 2Nd Raj Bhavan Road Bengaluru-01.

9) A licence granted under sub-rule (4) shall, unless renewed remain in force till the end of tenth market year including the year in which it has been granted. (10) Every application for renewal of licence shall be made one month before the expiry of its period. If the application applied for renewal of licence by the applicant

M/S T T K PRESTIGE LTD vs. THE UNION OF INDIA REPTD BY ITS FINANCE SECRETARY

Bench: The Hon’Ble Mr.Justice P.B. Bajanthri W.P. No.26037/2005 C/W W.P.No.4464/2007 & W.P.No.27087/2005(It)

2) and (3) of the Act. 9. In the world of employment, emolument is the wholesome expression what one gets from the employer for services rendered in whatever term. It is wider than 'salaries' in the literal sense. Salary in narrower sense denotes only fixed periodical payment in cash, but does not include reimbursement fee, cash, kind or other advantages

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

THE COMMISSIONER OF INCOME-TAX vs. TEXAS INSTRUMENTS INDIA PVT LTD

The appeals are dismissed

Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ

9. We find no merit in these civil appeals filed by the Department for the following reasons: firstly, as stated above, Section 43- B [main section], which stood inserted by Finance Act, 1983, with effect from 1st April, 1984, expressly commences with a non-obstante clause, the underlying object being to disallow deductions claimed merely by making

COMMISSIONER OF INCOME vs. M/S C RAMAIAH REDDY

In the result, we do not find any merit in the appeal

Bench: ALOK ARADHE,M.NAGAPRASANNA

68,180/- as long term capital gains and a sum of Rs.61,32,800/- as short term capital gains by invoking Section 45(2) of the Act. 3. The assessee preferred an appeal before the Commissioner of Income Tax (Appeals) on the ground that reopening of assessment is invalid since, no notice under Section 143(2

SRI VIDYA MANOHARA TEERTHA SWAMIGALU vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mr. Justice Dilip B Bhosale

9. The principle that no one shall be condemned unheard is a part of the rule of natural justice. If the rule is to be applied, there can be no distinction between a judicial / quasi judicial function and administrative function. The aim is to arrive at a just decision. The Courts can set aside orders passed without issuing show cause

SATISH N vs. STATE OF KARNATAKA

Bench: The Hon’Ble Mr. Justice Raghvendra S. Chauhan

68, 1017 HL AMSTERDAM, THE NETHERLANDS, REPRESENTED BY ITS AUTHORISED SIGNATORY, MR. BHAVIK RATHOD. ... PETITIONERS (BY MR. SAJAN POOVAYYA, SENIOR ADV. FOR Ms. ANUPAMA G. HEBBAR, AND MR. ADITYA CHATTERJEE, ADVS., FOR KEYSTONE PARTNERS) AND: 1. STATE OF KARNATAKA THROUGH ITS PRINCIPAL SECRETARY, VIDHANA SOUDHA, BENGALURU-560001. 2. COMMISSIONER FOR TRANSPORT 1ST FLOOR, TTMC BUILDING, K. H. ROAD, SHANTINAGAR, BENGALURU

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

Bench: S.SUJATHA,VINEET KOTHARI

9. The learned Tribunal held that after insertion of Section 115-QA of the Act with effect from 01/06/2013, the purchase of its own shares by the Company in accordance with the provisions of Section 77-A of the Companies Act, 1956 is chargeable to income tax as Distribution Dividend Tax (DDT) but since the transaction

THE PRINCIPAL COMMISSIONER vs. M/S OBULAPURAM MINING

Bench: K.SOMASHEKAR,UMESH M ADIGA

68,440/- (b) In respect of Helicopter Hiring Charges 72,23,641/- Total adjustments Rs.112,20,92,081/- 7. It is further stated that the draft assessment order came to be passed under section 144C read with Section 143(3) of the Income Tax Act, 1961 by adopting the above adjustments to the value of the international transactions

NIRMALA BAGODI vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mr. Justice G. Narendar Writ Petition No.41506/2017 (Apmc) C/W Writ Petition No.41507/2017 (Apmc)

Section 2. He would contend that the same is not without significance. Elaborating further he would submit that it is well accepted fact that it is not only Hindus who live as joint family, but even Sikhs, Muslims etc. also live in joint families. He would further contend that even as per the petitioners’ contention, it is a proprietary

SRI CHITURI DURGA RAO vs. THE STATE OF KARNATAKA

Bench: The Hon’Ble Mr. Justice G. Narendar Writ Petition No.41506/2017 (Apmc) C/W Writ Petition No.41507/2017 (Apmc)

Section 2. He would contend that the same is not without significance. Elaborating further he would submit that it is well accepted fact that it is not only Hindus who live as joint family, but even Sikhs, Muslims etc. also live in joint families. He would further contend that even as per the petitioners’ contention, it is a proprietary

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. ®

9. It is also contended that Section 5 empowers the Director to “AUTHORISE” Officers not below the rank of Deputy Director for the purposes of Section 5 of the PML Act and the Director of Enforcement as such would be empowered to authorize all Deputy Directors of Enforcement to attach the property under Section

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. ®

9. It is also contended that Section 5 empowers the Director to “AUTHORISE” Officers not below the rank of Deputy Director for the purposes of Section 5 of the PML Act and the Director of Enforcement as such would be empowered to authorize all Deputy Directors of Enforcement to attach the property under Section

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. ®

9. It is also contended that Section 5 empowers the Director to “AUTHORISE” Officers not below the rank of Deputy Director for the purposes of Section 5 of the PML Act and the Director of Enforcement as such would be empowered to authorize all Deputy Directors of Enforcement to attach the property under Section

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. ®

9. It is also contended that Section 5 empowers the Director to “AUTHORISE” Officers not below the rank of Deputy Director for the purposes of Section 5 of the PML Act and the Director of Enforcement as such would be empowered to authorize all Deputy Directors of Enforcement to attach the property under Section

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. ®

9. It is also contended that Section 5 empowers the Director to “AUTHORISE” Officers not below the rank of Deputy Director for the purposes of Section 5 of the PML Act and the Director of Enforcement as such would be empowered to authorize all Deputy Directors of Enforcement to attach the property under Section

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. ®

9. It is also contended that Section 5 empowers the Director to “AUTHORISE” Officers not below the rank of Deputy Director for the purposes of Section 5 of the PML Act and the Director of Enforcement as such would be empowered to authorize all Deputy Directors of Enforcement to attach the property under Section