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Section 10B8 Section 812

SMT. M R PRABHAVATHY vs. THE DEPUTY COMMISSIONER OF INCOME TAX

WTA/1/2019HC Karnataka04 Mar 2020

Bench: The Hon’Ble Mr. Justice K.Natarajan Election Petition No.1 Of 2019 Connected With Election Petition No.2 Of 2019

Section 81

33B and Section 100(1)(d)(iv) of R.P. Act and the contention of the petitioner in paragraph 38 to 45 are untenable and not admitted. It is further contended that prayer (a) of the petition cannot be granted as the petitioner has not made out prima facie case, the prayer (b) also cannot be granted as the affidavit filed

M/S METRIX PRECISION COMPONENTS PVT. LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

In the result, the appeal is allowed

ITA/384/2014HC Karnataka23 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 10BSection 10B(3)