Court : Karnataka Dharwad
..... arguments advanced by the learned for the respondent/assessee namely shri mayank jain, where certain judgments and so also the materials inclusive of the specific provisions of the income tax act, 1961 are relied, it is deemed appropriate to refer section 11 of the code of civil procedure, 1908, which reads as under: 11. res judicata. no ..... road ballari-583 101 pan: aabfe6394e. respondent (by shri mayank jain, advocate) this ita is filed under section 260a of the income tax act, 1961 praying to set aside the orders passed by the income tax appellate tribunal, c bench, bengaluru in ita no.1844/bang/2013, dated 29.07.2016 and confirm the order passed by the deputy ..... preferred by the assessee / respondent against the separate orders dated 24.09.2013 of the cit (appeals)-vi, bengaluru for the assessment year 2006-07 confirming the penalty levied under section 271(1)(c) of the income tax act, 1961 (for short the act, 1961 ). 34. it is relevant to refer to the impugned order dated 29.07.2016, .....
Tag this Judgment!Court : Karnataka Dharwad
..... concepts of capital and revenue are dynamic, not static, concepts; the test may have to be changed with the changing circumstances. the law and levy of income-tax are directly related to economic factors and are conditioned by social and political forces, by industrial and commercial considerations. the interpretation of such law must necessarily be ..... preliminary objection raised by sri. adiyapak, learned government advocate that the writ appeals are not tenable under section 4 of the karnataka high court act, 1961. 65. submission is that the learned single judge having dismissed the writ petitions, appeal of this nature cannot be maintained under section 4 of the karnataka ..... high court act, 1961, presented under article 226/227 of the constitution of india, more so, when the learned single judge has verified the records and negatived the contentions .....
Tag this Judgment!Court : Karnataka Dharwad
..... in w.p.no.29822/2016.) dr. h.b. prabhakara sastry, j. common judgment: 1. the appellants have filed these appeals under section 4 of the karnataka high court act, 1961, being aggrieved by the order dated 21.10.2016 passed by this court in w.p.nos.103198-103199/2016 c/w. w.p.no.29822/2016. 2. in their ..... , dental doctors, engineers or architect in occupation. (d)if they are income tax assessee. (e)if they are sale tax assessee. (a)if they have 8 hectares of dry land or equivalent wet land, water source land (on land reforms act).20 acres 19 guntas(b)whether the father or mother or guardian are in government service and their pay scalesfrom agriculture rs. 150 ..... .103198-103199/2016 by allowing the prayers made by the appellants in w.p.nos.103198-103199/2016. this appeal is filed under section 4 of the karnataka high court act, 1961 praying to set aside the order dated 21.10.2016 passed by the learned single judge in w.p.no.29822/2016 by allowing the prayers made by the appellant .....
Tag this Judgment!Court : Karnataka Dharwad
..... any other post or are doctors, if they chartered advocate, accountant, tax consultant, dental doctors, engineers or architect in occupation. income if they are assessee. income tax they are sale if assessee. tax if they have 8 hectares of dry land or equivalent wet land,water source land (on land reforms act). (b) whether the father or mother or guardian are in ..... r. h. angadi, advocate for c/r5 (cp.20102/16); sri. v. m. sheelvant, advocate for r5) --- this appeal is filed under section4of the karnataka high court act, 1961 praying to set aside the order dated2110.2016 passed by the learned single judge in w.p.no.29822/2016 by allowing the prayers made by the appellant in w ..... by sri. c. s. patil, govt. advocate for r1 r4; sri. v. m. sheelvant, advocate for r5) these appeals are filed under section4of the karnataka high court act, 1961 praying to set aside the order dated2110.2016 passed by the learned single judge in w.p.no.103198-103199/2016 by allowing the prayers made by the appellants in .....
Tag this Judgment!Court : Karnataka Dharwad
..... ) and: m/s ennoble construction no.6/4, ennoble house, raghavachari road, belary-583101 pan: afjpa5974p respondent (by sri. mayank jain, advocate) this ita is filed under section260a of the income tax act, 1961 arising out of order dated2711.2015 passed in ita no.449/bang/2014, for the assessment year20092010 praying to decide the foregoing question of law and/or such other questions ..... the assessment officer on account of transport creditors, is set at naught, and to that extent the assessee has been relieved of tax liability.2. the revenue in its memorandum of appeal filed under section 260a of the income tax act, 1961 (hereinafter 1961 act ) had framed the following question, as the substantial question of law: whether on the facts and in the circumstances of the case .....
Tag this Judgment!Court : Karnataka Dharwad
..... advanced by the learned for the respondent/assessee namely shri mayank jain, where certain judgments and so also the materials inclusive of the specific provisions of the income tax act, 1961 are relied, it is deemed appropriate to refer section 11 of the code of civil procedure, 1908, which reads as under: 11. res judicata. no ..... right of cross examination. 49.disallowance was made by the assessing officer by invoking the provisions of the explanation 1 to section 37(1) of the income tax act, 1961, which reads as under: explanation-1 for the removal of doubts it is hereby declared that any expenditure incurred by an assessee for any purpose which ..... arguments advanced by the learned counsel for the respondent/assessee namely shri mayank jain based upon the relevant provisions of the income tax act, 1961 and so also based upon the impugned order passed by the income tax appellate tribunal in ita no.653/bang/2015 for the assessment year 2010-11, whereby under this appeal, the assessee .....
Tag this Judgment!Court : Karnataka Dharwad
..... sri. gangadhar j.m., addl. adv. general a/w sri. g.k.hiregoudar, govt. adv.) and:1. sri. arun venkanna navali aged55years, occ. business, r/at. old income tax office road, vidyanagar, hubballi58002, taluk. hubballi-5800021.2. hubballi dharwad muncipal corporation, station road, hubballi-580020, represented by its commissioner.3. the karanataka road development corporation ltd., ksfc building ..... r5; sri. g.r.gurumath, senior counsel for sri.mallikarjunswamy b.hiremath, adv for r6) this writ appeal is filed u/s.4 of karnataka high court act, 1961, praying this hon ble court to, may kindly be pleased to allow this appeal and set-aside the judgment and order dated22122021, passed by the learned single ..... - 17 - nc:2023. khc-d:12094-db wa no.100266 of 2022 and connected matters this writ appeal is filed u/s.4 of karnataka high court act, 1961, praying this hon ble court to, wherefore, the appellant most respectfully prays that the hon ble court be pleased to allow the writ appeal and set aside the .....
Tag this Judgment!Court : Karnataka Dharwad
..... is not required. in rajesh kumar, it has been held that in view of section 136 of the act, proceedings before an assessing officer are deemed to be judicial proceedings. section 136 of the act stipulates that any proceeding before an income-tax authority shall be deemed to be judicial proceeding within the meaning of sections 193 and 228 of the indian ..... (by sri. malhar rao, addl. advocate general a/w sri. shivaprabhu hiremath, addl. govt. adv. for r1 and r2) this wrt appeal is filed under section4of karnataka high court act, 1961 praying this hon ble court to, set aside the order dated2707/2023 passed in w.p.no.104251/2023 and thereby allow the w.p.no.104251/2023, in the ..... (by sri. malhar rao, addl. advocate general a/w sri. shivaprabhu hiremath, addl. govt. adv. for r1 and r2) this wrt appeal is filed under section4of karnataka high court act, 1961 praying this hon ble court to, set aside the order dated2707/2023 passed in w.p.no.104247/2023 and thereby allow the w.p.no.104247/2023, in the .....
Tag this Judgment!Court : Karnataka Dharwad
..... is not required. in rajesh kumar, it has been held that in view of section 136 of the act, proceedings before an assessing officer are deemed to be judicial proceedings. section 136 of the act stipulates that any proceeding before an income-tax authority shall be deemed to be judicial proceeding within the meaning of sections 193 and 228 of the indian ..... (by sri. malhar rao, addl. advocate general a/w sri. shivaprabhu hiremath, addl. govt. adv. for r1 and r2) this wrt appeal is filed under section4of karnataka high court act, 1961 praying this hon ble court to, set aside the order dated2707/2023 passed in w.p.no.104251/2023 and thereby allow the w.p.no.104251/2023, in the ..... (by sri. malhar rao, addl. advocate general a/w sri. shivaprabhu hiremath, addl. govt. adv. for r1 and r2) this wrt appeal is filed under section4of karnataka high court act, 1961 praying this hon ble court to, set aside the order dated2707/2023 passed in w.p.no.104247/2023 and thereby allow the w.p.no.104247/2023, in the .....
Tag this Judgment!Court : Karnataka Dharwad
..... is not required. in rajesh kumar, it has been held that in view of section 136 of the act, proceedings before an assessing officer are deemed to be judicial proceedings. section 136 of the act stipulates that any proceeding before an income-tax authority shall be deemed to be judicial proceeding within the meaning of sections 193 and 228 of the indian ..... (by sri. malhar rao, addl. advocate general a/w sri. shivaprabhu hiremath, addl. govt. adv. for r1 and r2) this wrt appeal is filed under section4of karnataka high court act, 1961 praying this hon ble court to, set aside the order dated2707/2023 passed in w.p.no.104251/2023 and thereby allow the w.p.no.104251/2023, in the ..... (by sri. malhar rao, addl. advocate general a/w sri. shivaprabhu hiremath, addl. govt. adv. for r1 and r2) this wrt appeal is filed under section4of karnataka high court act, 1961 praying this hon ble court to, set aside the order dated2707/2023 passed in w.p.no.104247/2023 and thereby allow the w.p.no.104247/2023, in the .....
Tag this Judgment!