Karnataka Court December 2014 Judgments
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A.N. Swarna Prasad Vs. Additional Commissioner of Income-tax, Range-2, ...
Court: Karnataka
Decided on: Dec-08-2014
N. Kumar, J. 1. The assessee has preferred this appeal against the order passed by the Tribunal holding that the income of Rs. 1,10,902/- derived by the assessee from sale of shares as the income under the head of Business or Profession and also holding that the amendment brought to Income Tax Act by way of 40A(3) which came into effect on 1.4.2009 as retrospective in-operation. 2. The assessee is an individual dealing in ayurvedic medicines. He filed his return for the assessment year 2005-2006 declaring total income at Rs. 11,27,447/-. The assessing authority disallowed a sum of Rs.3,08,296/- as contravening Section 40A(3) of the Income Tax Act, 1961 (for short hereinafter referred to as 'the Act'). Further, he held the Income derived by sale of shares as income from business. Aggrieved by the said order, the assessee preferred an appeal before the Commissioner of Income Tax Appeal who gave a partial relief under Section 40A(3) by reducing a sum of Rs. 52,430/-. Aggrieved by the said...
Commissioner of Income-tax, Mangalore Vs. Blue Water Foods and Exports ...
Court: Karnataka
Decided on: Dec-08-2014
N. Kumar, J. 1. The Revenue has preferred the appeal against the order passed by the Tribunal, which has held Section 40A(3) of the Income-tax Act, 1961 (for short hereinafter referred to as 'the Act') is not attracted to the facts of the case. 2. The assessee is a 100% Export Oriented Unit engaged in the Exports of Fish. The assessing authority during the course of assessment proceedings found that a sum of Rs. 1,40,14,283/- cash payment had been made and the assessee has failed to produce the identity of purchases and the genuineness of purchases were not established. In other words, he held purchases to the aforesaid extent are not genuine and disallowed the same as these payments have been made by cash. In appeal preferred by the assessee, the first appellate authority deleted the addition made by the assessing officer, but enhances the addition by disallowing 20% of the entire expenditure. In effect, disallowance was Rs. 2,51,00,909/- as against Rs. 1,40,14,283/- made by the asses...
M/s. Citigreen Farms Pvt. Ltd., Represented By Radha Ramana, Managing ...
Court: Karnataka
Decided on: Dec-08-2014
(Prayer: These Petitions are filed Under Articles 226 and 227 of the Constitution Of India R/W S.482 Of Cr.P.C., Praying to Quash Annexure-E, the attachment Warrant as Required Under Section 83 of Criminal Procedure Code Passed On 21.10.2014 in C.C.Nos.9/2011, and 10/2011 On the file Of Hon'ble Metropolitan Magistrate, Room No.10, Patiala House Court, New Delhi and Direct the Petitioners to Appear before the Court Of Metropolitan Magistrate, Patiala House Court, New Delhi and to Prosecute the C.C.Nos.9/2011 and 10/2011.) 1. Challenge in these writ petitions is to Annexure-E, passed by the Metropolitan Magistrate, Patiala House, New Delhi. The relevant portion of Annexure-E reads thus: "IN THE COURT OF MS. JASJEET KAUR, CIVIL JUDGE-I/MM, PATIALA HOUSE COURTS: NEW DELHI ORDER OF ATTACHMENT TO COMPEL THE APPEARANCE OF A PERSONACCUSED(See section 33)ASIA PRAGATI CAPFIN PVT. LTD.V/SM/S. CITIGREEN FARMS PVT. LTD.C.C.NO.09/11 AND 10/11U/s 138 N.I.ActP.S. - PARLIAMENT STREET WHEREAS Complaint ...
M. Ramaiah Vs. C. Nagabhushana Reddy and Others
Court: Karnataka
Decided on: Dec-08-2014
(Prayer: Second Appeal is filed under S.100 of the CPC praying to set aside the judgment dated 23.3.2010 in RA 19/2005 by the I Addl. District Judge, Bangalore Rural District.) Second appeal is by the defendant in OS 474/1994 who had filed a 'suit in OS 198/1991 before the trial court at Anekal for specific performance which had been decreed and ultimately in the appeals filed by the plaintiff as well as third party purchaser, both the appeals were dismissed. However, it appears, liberty is given to the third party purchaser to file an independent suit. Be that as it may, in the suit filed against the order of the first appellate court by the plaintiff which is concluded, decree was ordered in favour of the plaintiff. Meanwhile, plaintiff / third party purchaser in another proceedings in view of the liberty said to have been given, filed OS 494/1994 against the plaintiff in OS 198/1991 (1SI defendant herein) wherein he succeeded. However, in the appeal filed before the lower appellate ...
B.A. Linga Reddy Vs. State of Karnataka, by Its Principal Secretary to ...
Court: Karnataka
Decided on: Dec-08-2014
(Prayer: This Writ Petition is filed Under Articles 226 And 227 of the Constitution Of India, praying to Declare Provisions of Section 8-B of Karnataka Motor Vehicles Taxation Act (Inserted By Amendment Act No. 14/1989) as Unconstitutional and Unenforceable (Annexure-E) and to Quash the Order Of Respondent No.2Dated 19-8-20j 4 passed in Tax Appeal N0.2/2014-15 (Annexure-D) and to Quash the Order Of Respondent No.3 Dated 17-2-2014 (Annexure-C).) 1. Petitioner is before this Court seeking to declare the provisions of Section 8-B of the Karnataka Motor Vehicles Taxation Act as unconstitutional and unenforceable and to pass an order of certiorari to quash the order dated 19- 8-2014 passed by respondent No.2 in Tax Appeal No.2/2014-15 at Annexure-D and to quash the order of respondent No.3 dated 17-2-2014 bearing No.rto/cta/rgn/transport/2013-14 at Annexure-C. 2. Petitioner is the registered owner of bus bearing No.KA-16 B-4480 registered on 1-10-2011 by respondent No.3 as All India Tourist...
Commissioner of Income-tax, Mangalore Vs. Blue Water Foods and Exports ...
Court: Karnataka
Decided on: Dec-08-2014
N. Kumar, J. 1. The Revenue has preferred the appeal against the order passed by the Tribunal, which has held Section 40A(3) of the Income-tax Act, 1961 (for short hereinafter referred to as 'the Act') is not attracted to the facts of the case. 2. The assessee is a 100% Export Oriented Unit engaged in the Exports of Fish. The assessing authority during the course of assessment proceedings found that a sum of Rs. 1,40,14,283/- cash payment had been made and the assessee has failed to produce the identity of purchases and the genuineness of purchases were not established. In other words, he held purchases to the aforesaid extent are not genuine and disallowed the same as these payments have been made by cash. In appeal preferred by the assessee, the first appellate authority deleted the addition made by the assessing officer, but enhances the addition by disallowing 20% of the entire expenditure. In effect, disallowance was Rs. 2,51,00,909/- as against Rs. 1,40,14,283/- made by the asses...
M/S Citigreen Farms Pvt Ltd Vs. The Police Inspector
Court: Karnataka
Decided on: Dec-08-2014
1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE8H DAY OF DECEMBER, 2014 B E F O R E THE HONBLE MR. JUSTICE A.N. VENUGOPALA GOWDA WRIT PETITION NOS.56160/2014 & 56275/2014 (GM-RES) BETWEEN:1. M/s. CITIGREEN FARMS PVT. LTD., REPRESENTED BY SRI RADHA RAMANA MANAGING DIRECTOR.2. 3.4. SRI RADHA RAMANA S/O B.SUBBAIAH AGED ABOUT54YEARS. SMT. B. RADHA W/O SRI RADHA RAMANA AGED ABOUT32YEARS. SRI B. RAVI SHANKAR S/O SRI RADHA RAMANA AGED ABOUT32YEARS. THE PETITIONER NOS.1 TO4ARE R/AT NO.97, 3RD CROSS24H MAIN, DOLLAR SCHEME BTM1T STAGE BENGALURU-560 068. (BY SRI H. RAMACHANDRA, ADV.) ... PETITIONERS2AND:1. THE POLICE INSPECTOR PARLIAMENT POLICE STATION PARLIAMENT MARG ROAD NEW DELHI 110 123.2.3. THE GOVERNER THE RESERVE BANK OF INDIA NEW DELHI 110 123. ASIA PRAGATI CAPFIN PVT. LTD., (FORMERLY ZWIRN PRAGATI CAPFIN PVT. LTD.,) HAVING ITS REGISTERED OFFICE OF CO-OPERATVIE OFFICE AT101107 8TH FLOOR, TOLSTOY HOUSE15TOLSTOY MARG NEW DELHI-110 001, REP. BY MANAGING DIRECTOR. ... RESPONDE...
Sri B a Linga Reddy Vs. State of Karnataka
Court: Karnataka
Decided on: Dec-08-2014
1 R IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE8H DAY OF DECEMBER2014BEFORE THE HONBLE MR. JUSTICE HULUVADI G. RAMESH WRIT PETITION NO.52898 OF2014(T-MVT) BETWEEN: SRI B. A. LINGA REDDY S/O. ANANTH REDDY AGED ABOUT55YEARS PROPRIETOR S.R.E. TRAVELS HEAD POST OFFICE ROAD CHITRADURGA. AND:1. 2.3. (BY SRI C. V. KUMAR, ADV.) STATE OF KARNATAKA BY ITS PRINCIPAL SECRETARY TO THE TRANSPORT DEPARMENT VIDHANA SOUDHA DR. AMBEDKAR VEEDHI BANGALORE-560001. THE DEPUTY TRANSPORT COMMISSIONER SHIMOGA (TAXATION APPELLATE AUTHORITY SHIMOGA) NEAR R.T.O. OFFICE, SOWLANGA ROAD SHIMOGA-577201. THE REGIONAL TRANSPORT OFFICER (TAXATION AUTHORITY) N.H.4, NEAR AISHWARYA HOTEL CHITRADURGA-577501. (BY SRI S.V.GIRIKUMAR, A.G.A.) ... PETITIONER ... RESPONDENTS2THIS WRIT PETITION IS FILED UNDER ARTICLES226AND227OF THE CONSTITUTION OF INDIA, PRAYING TO DECLARE PROVISIONS OF SECTION8B OF KARNATAKA MOTOR VEHICLES TAXATION ACT (INSERTED BY AMENDMENT ACT NO.14/1989) AS UNCONSTITUTIONAL AND UNENFORCEABLE (A...
M Ramaiah S/O Late Muni Byrappas Muniswamappa Vs. C Nagabhushana Reddy
Court: Karnataka
Decided on: Dec-08-2014
R IN THE HIGH COURT OF KARNATAKA AT BANGALORE Dated this the 8th day of December, 2014 Before THE HONBLE MR JUSTICE HULUVADI G RAMESH Regular Second Appeal 1640 / 2010 Appellant C Nagabhushana Reddy, 55 yrs S/o late K P Chinnappa Reddy R/a # 383, I Cross, 7th Block Koramangala, Bangalore Between M Ramaiah, 72 yrs S/o late Munibyrappas Muniswamappa R/a Singena Agrahara, Sarjapura Hobli Anekal Taluk, Bangalore District (By Sri Ramesh Aditya, Adv.) And 1 2 3 4 A C Venkatesh, 57 yrs S/o Chowdappa R/a # 143, Manjunathanagar I Main Road, II Phase Bangalore Chowdappa since dead By his LR R3 Pillappa @ Chowdappa Since dead by LRs Lakshmamma, 50 yrs B C Lokesh, 36 yrs Ashwathappa, 32 yrs 2 D Ravi, 30 yrs E5Rathnamma, 26 yrs A-E are the wife and children of Late Pillappa @ Chowdappa and Are r/a Dommasandra Village Vinayakanagara, Muthanallour Road Sarjapura Hobli, Anekal Taluk Bangalore District P Chowdappa, 52 yrs S/o Pillappa @ Chowdappa r/o Dommasandra Village Sarjapura Hobli, Anekal Taluk ...
P. Rajalakshmi and Others Vs. M. Lakshmesh and Others
Court: Karnataka
Decided on: Dec-05-2014
(Prayer: R.F.A.No.902/2008 is filed under Section 96 read with Order XLI Rule 1 CPC against the judgment and decree dated 31.03.2008 passed in O.S.No.5634/1980 on the file of the XII Addl. City Civil Judge, Bangalore, partly decreeing the suit for declaration, possession and mandatory injunction. R.F.A.No.887/2008 is filed under Section 96 CPC against the judgment and decree dated 31.03.2008 passed in O.S.No.5634/1980 on the file of the XII Addl. City Civil Judge, Bangalore, partly decreeing the suit for declaration, possession and mandatory injunction. R.F.A.No.882/2008 is filed under Section 96 CPC against the judgment and decree dated 31.03.2008 passed in O.S.No.5634/1980 on the file of the XII Addl. City Civil Judge, Bangalore, partly decreeing the suit for declaration, possession and mandatory injunction.) 1. These three appeals arise out of common judgment dated 31.03.2008 passed by the learned XII Addl. City Civil Judge, Bangalore City, decreeing the suit O.S.No.5634/1980 filed ...
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