The Pr. Commissioner of Income tax (Central), vs. Sri Vaishnavi Educational Society,

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.51929/2014 C/W W.P.Nos.42063/2012, 30494/2013, 42671/2013, 638/2014, 797/2014, 1089/2014, 3211/2014, 3389/2014, 6180/2014, 10356/2014, 12014/2014, 12015/2014, 13043/2014, 13045/2014, 13206/2014, 13207/2014, 13398/2014, 13774/2014, 14149/2014, 14161/2014, 14494/2014, 14502/2014, 14521/2014, 14689/2014, 16646/2014, 17051/2014, 17594/2014, 19729/2014, 21158/2014, 23897/2014, 28861/2014, 30731/2014, 31723/2014, 33774/2014, 33777/2014, 34084/2014, 34259/2014, 34272/2014, 34391/2014, 35204/2014, 35243/2014, 35247/2014, 35305/2014, 35609/2014, 36164/2014, 36166/2014, 36489/2014, 36525/2014, 36971/2014, 37446/2014, 38055/2014, 38463/2014, 38471/2014, 38472/2014, 38661/2014, 38753/2014, 39383/2014, 39633/2014, 39832/2014, 40204/2014, 40379/2014, 41394/2014, 41422/2014, 41427/2014, 41428/2014, 41858/2014, 43815/2014, 43963/2014, 44306/2014, 44527/2014, 44742/2014, 44835/2014, 45486/2014, 46766/2014, 47103/2014, 47105/2014, 47106/2014, 47107/2014, 47608/2014, 47731/2014, 47821/2014, 47860/2014, 47913/2014, 48577/2014, 48880/2014, 49567/2014, 50260/2014, 50533/2014, 51294/2014, 51930/2014, 51931/2014, 51932/2014, 52760/2014, 53854/2014, 54059/2014, 54083/2014, 54236/2014

1. STATE OF KARNTAKA REP BY ITS SECRETARY URBAN DEVELOPMENT DEPARTMENT M S BUILDING, DR AMBEDKAR VEEDHI BANGALORE-560001 2. BANGALORE DEVELOPMENT AUTHORITY REP BY ITS COMMISSIONER KUMARA PARK WEST BANGALORE-560020 3. SPECIAL LAND ACQUISITION OFFICER BANGALORE DEVELOPMENT AUTHORITY KUMARA PARK WEST BANGALORE-560020 …RESPONDENTS (BY SRI. G.V. SHASHIKUMAR, AGA FOR R1; SRI. M.N. RAMANJANEYA GOWDA, ADVOCATE

The Commissioner of Income Tax (Central) vs. K. V. Srinivasa Rao

Section 145 of the Evidence Act. If a contradiction is put to the witness and it is denied by him, then his attention has to be drawn to the statement made by such witness before the Police or any other previous statement and he must be given a reasonable opportunity to explain as to why such contradiction appears

The Commissioner of Income Tax-II, vs. M/S Gulf Oil Corporation Pvt. Ltd.,

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

68,478/­.  However,   it   was   seen   that   at   page   88   the  assessee  has  enclosed  computation  of total  income of GAFL according to which income has  been computed at NIL by chiming unabsorbed  business   loss   brought   forward   from   Asst.  Year 1991­92 at Rs. 16,38,462/­ and in the  note   total   business   loss   to   be   carried  forward to asst. year 1993­94

Commissioner of Income Tax-II vs. M/s.Jayalakshmi Chits

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

68,478/­.  However,   it   was   seen   that   at   page   88   the  assessee  has  enclosed  computation  of total  income of GAFL according to which income has  been computed at NIL by chiming unabsorbed  business   loss   brought   forward   from   Asst.  Year 1991­92 at Rs. 16,38,462/­ and in the  note   total   business   loss   to   be   carried  forward to asst. year 1993­94

The Commissioner of Income Tax - VI vs. M/s. Manikanta Iron AND Hardware

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

68,478/­.  However,   it   was   seen   that   at   page   88   the  assessee  has  enclosed  computation  of total  income of GAFL according to which income has  been computed at NIL by chiming unabsorbed  business   loss   brought   forward   from   Asst.  Year 1991­92 at Rs. 16,38,462/­ and in the  note   total   business   loss   to   be   carried  forward to asst. year 1993­94

The Commissioner of Income Tax IV vs. Shri Raaj Kumar Jain

Section 27 begins with a proviso and states that when any fact is deposed to as discovered, in consequence of information received from a person accused of any offence, in the custody of a police officer, so much of such information as relates distinctly to the fact thereby discovered may be proved, 49 whether it amounts to a confession

Commissioner of Income Tax - III vs. M/s. Kolan Engineering Constructions Private Limited

Appeals are disposed of with the aforesaid modification in the

275/- along with interest @ 6% per annum from the date of filing of claim case till its realization on account of death of Rajendra Mawandia in Claim Case no. 86 of 2010. 4. Factual matrix of the case is that the Claim Case nos. 85 of 2010 was filed by the Sneha Mawandia and Ayush Mawandia while Claim Case

Commissioner of Income Tax-III, vs. M/s Kolan Engineering Constructions Private Limited,

Appeals are disposed of with the aforesaid modification in the

275/- along with interest @ 6% per annum from the date of filing of claim case till its realization on account of death of Rajendra Mawandia in Claim Case no. 86 of 2010. 4. Factual matrix of the case is that the Claim Case nos. 85 of 2010 was filed by the Sneha Mawandia and Ayush Mawandia while Claim Case