Advanced Search Results

Dy. Cit Vs. H.V. Shantharam

Court : Karnataka

Subject : Direct Taxation

Reported in : [2002]123TAXMAN1093(Kar)

Advocate for Appellant : E.R. Indra Kumar, for the Revenue B.V. Acharya and E.S. Kiresur for the Assessee

ORDERThe petitioner in this petition is the Deputy Commissioner. In this petition, the petitioner has called in question the correctness of the order dated 17-6-2002 passed by the Tribunal in Misc. Petition No. 54 of 2002,...

Ranganatha Associates and ors. Vs. Union of India (Uoi) and ors.

Court : Karnataka

Subject : Direct Taxation

Acts : Finance Act, 1998 - Sections 90 and 96; Income Tax Act, 1961 - Sections 245

Reported in : (2003)180CTR(Kar)441

Advocate for Appellant : G. Sarangan, Adv. for ;E.S. Kiresur, Adv.

ORDERR. Gururajan, J. 1. Petitioner M/s Ranganatha Associates is seeking a writ of certiorari to quash the endorsements at Annexure-G, dt. 17th June, 1999, and Annexure-J, dt. 5th Aug., 1999, in addition to seeking a direction...

Kr. Muralidhar Vs. Life Insurance Corpn. of India

Court : Karnataka

Subject : Direct Taxation

Reported in : [2005]144TAXMAN572(Kar)

Advocate for Appellant : E.S. Kiresur for the Petitioner. Sriyuths V.C. Brahmarayappa, M.V. Seshachala, M.K. Bopaiab, N. Devdas, D. Gangadhara and A. Mahabaleshwar 13hat for the Respondent.

ORDERPetitioners are all employees of Life Insurance Corporation of India (hereinafter referred to as the 'LIC') and are working as Development Officers in the various branches of the Corporation.2. In these petitions, petitioners'have sought for quashing...

Asstt. Cit Vs. C.N. Ananthram

Court : Kerala

Subject : Direct Taxation

Reported in : [2004]135TAXMAN477(Ker)

Advocate for Appellant : E.R. Indrakumar for the Revenue E.S. Kiresur for the Assessee.

P. Vishwanatha Shetty, J.This appeal is by the revenue. In this appeal, filed under section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act), the appellant has called in question the correctness...

Deputy Commissioner of Income-tax Vs. H.V. Shantharam

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 254 and 260A; Constitution of India - Articles 226 and 227

Reported in : (2003)179CTR(Kar)114; ILR2003KAR1877; [2003]260ITR156(KAR); [2003]260ITR156(Karn)

Advocate for Appellant : E.R. Indra Kumar, Adv.

P. Vishwanatha Shetty, J.1. The petitioner in this petition is the Deputy Commissioner of Income-tax. In this petition, the petitioner has called in question the correctness of the order dated June 17, 2002, passed by the...

K.R. Muralidhar and ors. Vs. Life Insurance Corporation of India and o ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 10(14) and 17; Income-Tax Rules - Rule 2BB

Reported in : (2005)195CTR(Kar)149; [2005]274ITR459(KAR); [2005]274ITR459(Karn)

Advocate for Appellant : E.S. Kiresur, Adv.

D.V. Shylendra Kumar, J.1. The petitioners are all employees of the Life Insurance Corporation of India (for short 'the LIC') and are working as Development Officers in the various branches of the Corporation.2. In these petitions,...

Canara Bank Vs. Commercial Tax Officer and Another

Court : Karnataka

Subject : Sales Tax

Reported in : ILR1996KAR810; 1996(40)KarLJ467

Advocate for Appellant : E.S. Kiresur, Adv.

M.L. Pendse, C.J.1. An Interesting question as to whether a banking company under the Banking Regulation Act, 1949, can be treated as a 'dealer' under section 2(1)(k) of the Karnataka Sales Tax Act, 1957, while realising...

Shree Someshwara Farmers Co-operative Spinning Mills Ltd. Vs. Joint Co ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143, 143(1), 156, 220 and 226(3); Constitution of India - Article 226

Reported in : [1999]236ITR829(KAR); [1999]236ITR829(Karn)

Advocate for Appellant : E.S. Kiresur, Adv.

V.K. Singhal, J.1. By this petition, notice issued under Section 226(3) of the Income-tax Act, 1961, has been assailed. Argument of learned counsel for the petition is two fold.2. First, it is stated that against the...

Gopal Films Vs. Deputy Commissioner of Income-tax and ors.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 264; Constitution of India - Article 226; Finance (No. 2) Act, 1998 - Sections 88, 95 and 143(1)

Reported in : (1999)155CTR(Kar)428; ILR1999KAR1857; [1999]237ITR655(KAR); [1999]237ITR655(Karn)

Advocate for Appellant : E.S. Kiresur, Adv.

R. V. Raveendran, J.1. Sri M. V. Seshachala, learned counsel for the Income-tax Department, is directed to take notice for the respondents.2. In regard to the return of income submitted by the petitioner-firm for the assessment...

Naveen Traders Vs. State of Karnataka

Court : Karnataka

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 5(1A) and 5(3)

Reported in : [1998]111STC351(Kar)

Advocate for Appellant : E.S. Kiresur, Adv.

Y. Bhaskar Rao, J.1. This is an appeal filed assailing the order of the Additional Commissioner of Commercial Taxes, Belgaum zone, Belgaum, dated April 18, 1995.2. The brief facts of the case are that the appellant...