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Cit and anr. Vs. the GraIn Merchants Co-operative Bank Ltd.

Court : Karnataka

Subject : Direct Taxation

Reported in : (2004)186CTR(Kar)166

Advocate for Appellant : M.V. Sesachala, for the Revenue K R. Prasad, for the Assessee

Vishwanatha Shetty, J.In these appeals, the appellants have called in question the correctness of the order dated 15-1-2001, made in ITA Nos. 761, 762 and 763/Bang/1993 by the Income Tax Appellate Tribunal, Bangalore Bench (hereinafter referred...

A.S. Mani Vs. Union of India

Court : Karnataka

Subject : Direct Taxation

Reported in : [2003]131TAXMAN717(Kar)

Advocate for Appellant : Sarangan, K.S. Ramabhadran and K.R. Prasad, for the Assessee Seshachala R.B. Krishna, for the Revenue

ORDERSri A.S. Mani, an expert in Marketing in the Petroleum sector is knocking the doors of this court in the light of an adverse endorsement issued by the Ministry of Finance dated 2-6-1999.2. The admitted facts...

M.S. Hameed Vs. Director of State Lotteries

Court : Kerala

Subject : Direct Taxation

Reported in : [2001]114TAXMAN394(Ker)

Advocate for Appellant : K.R. Prasad, S. Gopakumaran Nair, P.S. Sreekumaran and Asok Kulkarni, for the Assessee N. Manoj Kurnar, P.K. R. Menon and George C. George, for the Revenue

The petitioners in this original petition challenge Ext. P4 letter of the second respondent - State Government-addressed to the first respondent - Director of State Lotteries - dated 17-3-1999. For easy reference, the text of Ext....

Mysore Sales Corporation Vs. Assistant Commissioner of Entry Tax, Asse ...

Court : Karnataka

Subject : Sales Tax

Reported in : [1990]78STC185(Kar)

Advocate for Appellant : E.R. Indrakumar, ;K.R. Prasad, ;A.M. Farooq and M/s Hegde Associates, Advs.

S.R. Rajasekhara Murthy, J.1. The petitioners in the first batch of cases are all dealers in household consumer durable items, such as sewing machines, electric fans, etc. The petitioners in the second batch of cases are...

Mithy Granite (P.) Ltd. Vs. Income-tax Officer

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 80HHC, 80HHC(1), 80HHC(2); Finance Act, 1991

Reported in : ILR2004KAR790; [2004]266ITR151(KAR); [2004]266ITR151(Karn)

Advocate for Appellant : K.R. Prasad, Adv.

P. Vishwanatha Shetty J. 1. Since in all these matters, a common question is urged, all these matters are taken up together and disposed of by this common order.2. I. T. A. No. 31 of 2001...

Vijayalakshmi Oil Industries Vs. Income-tax Officer

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 143(3), 147, 148 and 148(2)

Reported in : ILR1985KAR3301; [1985]155ITR748(KAR); [1985]155ITR748(Karn)

Advocate for Appellant : K.R. Prasad, Adv.

Puttaswamy, J.1. M/s. Viyalakshmi Oil Industries, Mandipet, Tumkur, a registered partnership firm of partners, the petitioner before me which is engaged in the business of decorticating groundnut and manufacturing groundnut oil, is an assessee on the...

Karnataka Golf Association Vs. Deputy Director of Income Tax (Exemptio ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 147 and 148; Constitution of India - Articles 226 and 227

Reported in : (2005)195CTR(Kar)143; [2005]275ITR297(KAR); [2005]275ITR297(Karn)

Advocate for Appellant : K.R. Prasad, Adv.

ORDERD.V. Shylendra Kumar, J.1. This writ petition is in second round before this Court in a petition under Articles 226 and 227 of the Constitution of India by an assessee under the IT Act, 1961, who...

All Saints Church Vs. Commissioner of Income-tax, Karnataka

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(36), 14, 28 and 32

Reported in : (1984)41CTR(Kar)306; [1984]145ITR786(KAR); [1984]145ITR786(Karn); [1984]18TAXMAN388(Kar)

Advocate for Appellant : K.R. Prasad, Adv.

Jagannatha Shetty, J. 1. The following question has been referred under s. 256(1) of the I.T. Act, 1961, by the Income-tax Appellate Tribunal, Bangalore Bench, for the opinion of this court : 'Whether, on the facts...

Chandrika Apartments Pvt. Ltd. Vs. Union of India and ors.

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 269UC, UD and UD(1)

Reported in : ILR1994KAR1412; [1994]206ITR272(KAR); [1994]206ITR272(Karn); 1994(38)KarLJ125

Advocate for Appellant : K.R. Prasad, Adv.

R.V. Raveendran, J.1. The third respondent is the owner of property bearing No. S-7, 5th Main Road, 4th Block, Jayanagar, Bangalore (hereinafter referred to as 'the said property'). She entered into an agreement of sale on...

Sirigeri Kanakappa Shetty and Sons Vs. Deputy Commissioner of Income-t ...

Court : Karnataka

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 72, 72(1), 73, 73(2), 74, 74(1), 74A, 74A(3), 139, 139(1), 139(3), 139(10), 148 and 148(2)

Reported in : ILR1991KAR4202; [1992]198ITR711(KAR); [1992]198ITR711(Karn); 1991(3)KarLJ173

Advocate for Appellant : K.R. Prasad, Adv.

S. Mohan, C.J. 1. The short question that arises for our consideration in this case is as to what exactly should be the treatment granted to a belated return which was filed on July 31, 1987,...