Karnataka Court June 2010 Judgments

The Commissioner of Income Tax and Vs. Sri G.D. Subraya Sheregar, P.W. ...

Court: Karnataka

N.K. Patil, J.1. The instant appeal is directed against the order dated 7.4.2006 passed in ITA. No. 91/Bang/2004 on the file of the Income Tax Appellate Tribunal, Bangalore, for considering the following substantial questions of law:i) Whether the provisions of Section 269SS of Income Tax Act, 1961 is to be construed as mandatory or directory?ii) Whether the Appellate Authority and Tribunal were correct in accepting the explanation given by the assessee for waving the provisions of Section 269SS?2. The respondent herein filed the return of income for the assessment year 2000-01 on 31.10.2000. If was noticed from the auditor's report that the respondent had taken loans/deposits in cash amounting to Rs. 14.33.000/-. As there was violation of provisions of Section 269SS of Income Tax Act, 1961, a notice under Section 27ID was issued calling for explanation from the respondent. In turn he submitted his reply. Without considering the reply filed by the respondent-assessee the Assessing Offi...

Janatha Motor Driving Training School by Its Principal, Sri. K. Naraya ...

Court: Karnataka

ORDERAnand Byrareddy, J.1. Heard the learned Counsel for the petitioners and Sri. K.M. Nataraj, learned Additional Advocate General appearing for the respondents.2. These petitions are disposed of by this common order as they seek to challenge the very Circular.3. The facts are as follows:The petitioners in the first of these petitions are driving schools established under Section 12 of the Motor Vehicles Act, 1988 (hereinafter referred to as the 'Act', for brevity) read with Rule 24 of the Central Motor Vehicles Rules. (Hereinafter referred to as the 'Rules' for brevity). It is contended that apart from Imparting training to applicants seeking to learn driving, the petitioners also undertake the exercise of submitting applications on their behalf for Issuance of driving licenses. The petitioners were also collecting the Driving Licenses on behalf of such applicants and after recording the particulars of the driving licenses In the Register maintained by them, In Form No. 14, as requir...

Kum. Bhjoomika N. Daughter of T.R. Krishnamurthy Vs. Karnataka Examina ...

Court: Karnataka

ORDERMohan Shantanagoudar, J.1. Heard the learned Counsel for the petitioner and perused the records.2. Grievance of the petitioner is that the ranking is not assigned to her baaed on merit in respect of medical, course in the Common Entrance Test-2010 conducted by the respondent.3. The records reveal that the petitioner completed her PUC II Year examination in the year 2010 by getting 50 marks in Physics, 40 marks in Chemistry and 58 marks in Biology, which means she got 148 marks in Physics, Chemistry and Biology put together. RJC II year is the qualifying examination to join medical course. The candidates will haw to appear for Common Entrance Test for getting themselves admitted to medical, engineering and dental course. Therefore, the petitioner appeared for Common Entrance Test held in the year 2010. She got 17 marks out of 60 marks in Physics, 18 marks out of 60 marks in Chemistry and 23 marks out of 60 marks in Biology, Thus it is cleat that she got about 32% of marks in Common...

Smt. Munilakshmamma W/O Late Ramachary, Vs. the New India Assurance Co ...

Court: Karnataka

K. Bhakthavatsala, J.1. The appellants are the mother, brother arid sister of the deceased Srishailachari, They are before this Court challenging the Judgment and Award dated 01.04.2005 made in MVC No. 238/2002 on the file of Additional Civil Judge (Sr. Dn.) and Additional MACT. Bangalore Rural District. Bangalore.2. The brief facts of the case leading to the filing of this appeal may be stated as under:The deceased Srishailaehari while travelling as a cleaner in Nandini Milk Tanker lorry bearing No. KA-04/B-9459 at about: 0.15 p.m., and when the lorry was in front of Sharma Service Station at. Imangalagrama. N.H. 4. due to rash and negligent driving by its driver it went and dashed against the road side tree. As a result of which the cleaner sustained fatal injuries and died. The parents, brother and sister of the deceased Srishailachari filed a Claim Petition claiming compensation of Rs. 4,45.421/- with interest at the rate of 12% per annum before the Commissioner, Workmen's Compensa...

The Commissioner of Income Tax and Vs. Sri Dheeraj Daga

Court: Karnataka

N.K. Patil, J.1. This appeal by the Revenue is arising out of the impugned order dated 30th December 2005 passed in IT (SS)A No. 142/Bang/2002 by the Income Tax Appellate Tribunal, Bangalore, for consideration of the following substantial questions of law.(i) Whether the Appellate Authorities were correct in shifting the burden of proving the payment of cash of Rs. 69 lakhs by the assessee and failed to take into consideration Section 132(4) of the Act that any document found in the possession of the assessee during the course of search is presumed to be the document of the assessee and additions made by the Assessing Officer on the basis of the said documents are correct.(ii) Whether the Appellate Authorities were correct in revising the finding of the Assessing Officer that Rs. 69 lakhs undisclosed investment was made by the assessee to purchase office space at H.N. Towers, based on the notice in the seized material and the admission made by the assessee during search.2. The facts in...

D.G. Prabhu S/O Govindaswamy Vs. the Manager the Oriental Insurance Co ...

Court: Karnataka

S. Sreenivase Gowda, J.1. This appeal is by the claimant For enhancement of compensation awarded by the Tribunal.2. For the sake of convenience, the parties are referred to as per their ranking in the claim petition before the Tribunal.3. The brief facts of the case are; that on 15.10.2004 when the claimant was travelling in an autorickshaw Bering registration No. KA 13 7838 near Lakshmivenkatashraras temple, a lorry bearing registration No. CPO 7369 cane in, a rash and negligent manner and dashed against the autorickshaw, as a result of which he sustained multiple fracture. Hence he made a claim petition before the MACT, Hassan seeking compensation of Rs. 10,00,000/-. The Tribunal awarded a sum of Rs. 2,76,025/- and it rounded it of to Rs. 2,76,000/- with interest at 6% per annum.4. As there is no dispute regarding injuries sustained by the claimant in a motor road accident and liability of insurance company, the only point that remains for consideration in this appeal is:Whether the ...

P. Satish Pai Vs. B. Yeshwanth Shenoy and Others.

Court: Karnataka

Reported in: ILR2010KAR4022.

ORDER1. These two petitions are directed against the order, dated 14.12.2005 and dated 20.6.2008 passed by the Court of the XXVIII Additional City Civil Judge, Bangalore in O.S.No. 15030/04. Both these orders are passed turning down the petitioners' request for permission to cross-examine the co- defendants. W.P.No.6683/09 is filed by the defendant No.4 and W.P.No.9566/08 is filed by the defendant Nos.1 to 3. To avoid the confusion, the parties are being referred as per their ranks in the Court below.2. Sri Vishwanath, the learned counsel for the defendant No.4 submits that there is conflict of interest between the defendant Nos.1 to 3 on the one hand and the defendant No.4 on the other. Therefore, the defendant No.4 is to be given an opportunity to cross-examine the defendant No.1. He also brings to my notice, the Trial Court's order, dated 14.12.2005 (Annexure-G) in W.P.No.6683/09 appointing the finger print and thumb impression expert for comparing the thumb marks and signatures fou...