Karnataka Court September 2009 Judgments

Commissioner of Customs Vs. Sri Vikram JaIn S/O Sri Bheemraj Jain, Pro ...

Court: Karnataka

Reported in: 2009(170)LC236(Karnataka); 2009(244)ELT504(Kar)

Aravind Kumar, J.1. The Commissioner of Customs has preferred this appeal questioning the order dated 29-8-2003 passed by the Customs, Exercise & Service Tax Appellate Tribunal, South Zonal Bench, Bangalore in Appeal No. C/40, 48, 49, 57, 65 and 66/2002 whereunder the Tribunal has allowed the appeals filed by the appellants and has set aside the order of the Adjudicating Authority dated 5-12-2001 passed in Order-in-Original No. 35/2001 and remanded the matter back for adjudication by the competent jurisdictional authority after due investigation of the facts by holding that Adjudicating Authority at Bangalore had no jurisdiction. Further, the order of the adjudicating authority passed by invoking the powers of Section 28 of the Customs Act, 1962 has also been set aside. It is this order which is under challenge before this. Court by the revenue.2. This matter has been admitted on 28-2-2007. Following substantial questions of law are framed for consideration and decision of this Court:(...

The Commissioner of Income Tax and Vs. Brindavan Beverages Ltd.

Court: Karnataka

Reported in: (2010)228CTR(Kar)1; [2010]186TAXMAN233(Kar)

D.V. Shylendra Kumar 1. This is an appeal of the revenue under Section 260A of the Income Tax Act, 1961 (for short 'the Act') directed against the order dated 31.03.2005 passed by the Income Tax Appellate Tribunal, Bangalore in ITA No. 863/3ang/2002 on the premise that the following two substantial questions of law which arises out of the order of the Tribunal has been wrongly decided by the Tribunal.Whether the Tribunal was correct in holding that interest under Section 234B of the Act cannot be levied against the assessee as the computation of income has been made under Section 115JA of the Act.Whether the Tribunal was correct in taking into consideration irrelevant circumstances like 'bonafides of the assessee', 'whether the default was committed deliberately', in failing to pay advance tax under Section 208 of the Act when Section 234B interest is levied automatically as there is no discretion.2. The assessee is a company, assessment year is 1997-98 and the only dispute between the...

Mr. Aiman Ahamed Khan S/O. Dr. Shamshad A. Khan, Minor Represented by ...

Court: Karnataka

ORDERV. Gopala Gowda, J.1. These batch of writ petitions are filed by the NITTE Education Trust and another, Yenepoya University (a Deemed University), the student-petitioners of both the said Educational Institutions, who are admitted by them on the basis of All India Entrance Examination conducted by it and counselling conducted by them individually, the student-petitioners allocated by the State Government under its 25% quota after conducting examination by the Karnataka Examination Authority (hereinafter called as the 'KEA' for short) seeking various reliefs against the Central Government, University Grants Commission (UCG for short), State of Karnataka urging various facts and legal contentions in support of their respective cases, which will be briefly stated in this judgment for the purpose of appreciating the rival legal contentions urged on behalf of the aforesaid parties with a view to answer the contentious points that would arise for our consideration.2. The facts of each o...

K.G. Thimmappa Gowda S/O Kemmara Sheshappa Gowda and ors. Vs. B. Saroj ...

Court: Karnataka

1. This appeal is filed by the defendants by challenging the Judgment and Award passed in O.S. No. 98/1997 dated 23.8.2002.2. For the sake of convenience the parties shall be referred to in terms of their status before the trial court.3. The plaintiffs who are the widow and children of late Sheenappa Gowda filed a suit against Thimmappagowda and his children seeking partition of the plaint 'B' schedule properties into two equal shares by metes and bounds and for accounts of the income of the property received by them after the partition deed dated 2.4.1986 and costs.4. According to the plaintiffs, Sheenappa Gowda, Thimmappa Gowda and Chidananda as well as their father Sheshappa Gowda who are all members of a Hindu joint family which owned ancestral properties at Puttur Taluk. That the father of plaintiff Nos. 2 to 4 was working as a primary school teacher at Belthangady Taluk and was living away from the family. The first plaintiff was also working and was living away from the family. ...

The Commissioner of Income-tax, International Taxation and the Income- ...

Court: Karnataka

Reported in: (2009)227CTR(Kar)335; [2010]321ITR209(KAR); [2010]321ITR209(Karn)

D.V. Shylendra Kumar, J.1. The above appeals are all by the revenue directed against the orders passed by the Income Tax Appellate Tribunal, Bangalore Bench, where under the Tribunal had allowed the appeals filed by different resident - assessees in respect of different assessment years by holding that the resident - assessees were not liable for deduction of any part of the payments made by them to non-resident suppliers as price (for consideration) for the software which the resident - assessees had acquired/purchased from the non-residents for the purposes of the activities/business of the resident -assessees in the background of the nature of their liability/obligation under the provisions of Section 195 of the Income Tax Act, 1961 [for short 'the Act'] by holding that the subject payments were not in the nature of royally payments within the meaning of Section 9[1][vi] of the Act and if it is not royalty it is not income and if it was not income in the hands of the non-resident as...

Shantivana Resident Association (R) Rep. by Its Secretary Vs. the Comm ...

Court: Karnataka

K.N. Keshavanarayana, J.1. In all these appeals, the legality and correctness of the order dated 24.7.2008 passed by the learned Single Judge of this Court in W.P. No. 10054/2008, allowing the said petition filed by National Technological Institutions Housing Co-operative Society Limited (hereinafter referred to as 'the Society' for short) and directing Bangalore Development Authority (for short 'BDA') to issue modified lay out plan, work order and to release 60% of total sites within 15 days from the date of the receipt of the order and also directing the BDA to remove the encroachment in respect of the civic amenities sites shown in the lay out plan.2. The appellants in W.A. No. 1332/2008; W.A. No. 1435/2008, W.A. No. 1812/2009 and W.A. No. 2349 to 2471/2009 to were not parties to the said Writ Petition. BDA which was arraigned as respondent No. 1 in the Writ Petition is the appellant in the Writ Appeal No. 1485/2008. The appellants in W.A. Nos. 1332/2008, 1435/2008, 1812/2009 and W....

Smt. Dhanalakshmi W/O Late Sri P.R. Kiran Vs. the Aircraft Employees H ...

Court: Karnataka

K.N. Keshavanarayana, J.1. These appeals are directed against the common order dated 8/8/2007 passed by the learned Single Judge of this Court in W.P. Nos. 3901/2002 and 12053/2003 rejecting those petitions filed by the appellants herein.2. The appellant in W.A. No. 1794/2007 is the petitioner in W.P. No. 12053/03 and the appellants in W.A. No. 1651/2007 are the petitioners in W.P. No. 3901/02.3. In W.P. No. 12053/03, the petitioner sought for a writ declaring that the action of Bangalore Development Authority (for short BDA) in sanctioning the residential layout plan dated 8/3/2001 in favour of The Aircraft Employees House Building Co-operative Society Limited, (for short Society) in so far as it relates to the schedule land is illegal, null and void, and for a direction restraining the BDA from demolishing any structures standing there on, or from dispossessing the petitioner from, the schedule land.4. In W.P. No. 3901/02 the petitioners sought for quashing of the very same layout pl...

Sri Ramachandrappa S/O Sanna Kadurappa and ors. Vs. State of Karnataka ...

Court: Karnataka

K.N. Keshavanarayana, J.1. This appeal filed under Section 4 of the Karnataka High Court Act is directed against the order dated 01.04.2008 passed by the learned Single Judge of this Court in WP No. 17894/2007 dismissing the said Writ Petition. The appellants filed the said Writ Petition seeking a writ of certiorari quashing the preliminary notification dated 17.04.2003 (Annexure-A) issued under Section 4(1) of the Land Acquisition Act (for short, the 'Act') and the final notification dated 21.06.2007 (Annexure-G) issued under Section 6(1) of the Act in respect of 37 guntas in land bearing Sy. No. 8/2 of the Mallikapura Village in Sira Taluk, Tumkur District.2. The 1st appellant is the husband of the 2nd appellant and father of Appellants - 3 to 5. According to the appellants, the land in question is their joint family property. The Deputy Commissioner, Tumkur District, issued a notification dated 17.04.2003 under Section 4(1) of the Act proposing to acquire the land bearing Sy. No. 8/...

B.S. Pandith S/O S.S. Pandith Since Dead by Lrs. (Smt. Vanaja B. Pandi ...

Court: Karnataka

K.N. Keshavanarayana, J.1. This appeal is directed against the order dated 1.8.2005, passed by the learned Single Judge of this Court in W.P. Nos. 46942 to 45/2004, dismissing the Writ Petitions filed by the appellants.2. Following are the facts leading to the presentation of writ petitions and the present appeal:(i) One Rangegowda @ Chikkahydegowda, S/o Lakke Gowda, father of respondents 5 to 8 to this appeal who were not parties to the Writ Petitions, was the owner of lands bearing Survey No. 210 measuring 3acres 16 guntas, Survey No. 223/4 measuring 4 acres 21 guntas, Survey No. 182/1 measuring 1 acre 32 guntas and Survey No. 182/2 measuring 1 acre 34 guntas in all measuring 11 acres 23 guntas all situated in Bogadi Village, Mysore.(ii) After coining into force of Urban Land (Ceiling and Regulation) Act 1976 (for short the Act), said Rangegowda filed statement in Form No. I, as per Rules 3 and 9 of the Rules framed under the Act giving particulars of the extent of vacant land held b...

The Commissioner of Income-tax and Vs. Mysore Breweries Ltd.

Court: Karnataka

Reported in: (2009)227CTR(Kar)569

D.V. Shylendra Kumar, J.1. This Appeal by the Revenue is against the order dated 8.02.2008 passed in ITA. No. 458/BNQ/2007 by the ITAT, Bangalore, in respect of the respondent -M/s. Mysore Breweries Ltd., the assessee.2. The respondent - assessee is a company. The asseosment year in question is pertaining to 2003-2004 and the dispute related to the ascertainment of book profits of the company for the purpose of Section 115JB of the Income Tax Act, 1961 (for short the Act).3. While the assessee was successful Defore the Tribunal in getting rid the addition of a sum of Rs. 53 lakhs, which in the opinion of the Assessing Officer was an amount which was required to be added back in terms of Clause (c) of Explanation 1 to Sub-section (2) of Section 115JB, the First Appellate Authority as well as the Tribunal opined that it is not an amount which fits into this particular clause and therefore does nut get back into the quantification of the book profits of the assessee. which in turn would r...