Court : Karnataka
..... authority is to challenge the decision of a superior authority, that would be an unwholesome state in areas of quasi judicial functions. in bhopal sugar industries v. income tax officer (air1961s.c. 192), the supreme court held that when a subordinate authority in the hierarchy does not adhere to, or abide by the decision of ..... india introduced in 1992 and various articles that empowered the panchayat, the apex court holds as follows: 11. in 1992, the constitution (seventy-third amendment) act was introduced in parliament and the existing part ix was substituted. the background in which this amendment was introduced is evinced from the first two paragraphs of ..... to the petitioners. the doctrine of merger also stands against petitioners, submits sri. radhakrishnan. the contention that petitioners have no locus standi commends acceptance, as they cannot act for the fund and as they have no enforceable interest. relying on the decision in gojer brothers (p.) ltd. v. sri ratan lal singh ((1974) 2 .....
Tag this Judgment!Court : Karnataka
..... a copy whereof is at annexure-a whereby the second respondent-dcit having negatived its application dated 22.03.2019 filed u/s 244a(1a) of the income tax act, 1961 (hereafter 1961 act ) has denied additional 3% interest on the allegedly delayed refund of amount relatable to assessment year 2008-09. 33. the second respondent having contexted section 244a ..... that a fresh reassessment be made, the same would be covered by section 153(3); one may also note that section 32 2(40) of the income tax act, 1961, act defines the term regular assessment to mean assessment under sub section 3 of section 143 or section 144; therefore these terminologies have different import in different sections. ..... it has been held under the erstwhile income tax act, 1922 that the word assessment is not confined to the definite act of making an order of assessment; in c.a. abraham v. ito [1961]. 41 itr425(sc), in the context of section 44 of 1922 act (similar to section 189 of the 1961 act), it has been held 16 that the .....
Tag this Judgment!Court : Karnataka
..... . vs. director of enforcement, new delhi' (1969) 2 scc412 'kolhapur canecugar works ltd. & anr. vs. union of india & ors.' (2000) 2 scc536 'general finance co. & anr. vs. assistant commissioner of income-tax, punjab (2002) 7 scc1and decision of madras high court dated0307.2019 passed in w.p.no.22448/2018 and other connected matters.13. learned counsel for the petitioners in w ..... supreme court dealt with twin questions viz., whether state of maharashtra is competent to enact the maharashtra industrial act, 1961 and whether there is procedural discrimination between maharashtra industrial act, 1961 and land acquisition act, 1894. it was inter alia held that maharashtra industrial act is a special act having the specific and special purpose of 62 growth, development and organization of industries in maharashtra and the .....
Tag this Judgment!Court : Karnataka
..... also ancestral joint family properties. alternatively, it can also be inferred that the said suit schedule items were purchased from out of the income from other ancestral properties. hence, the said items are also joint family properties. there is no contra evidence let-in by defendant ..... of the joint and undivided property that a particular member has a certain definite share, either in the corpus or in the income. till a partition takes place his/her interest remains a fluctuating interest enlarged by deaths and diminished by births in the family. ..... as per m.r. no.14/2005-06 (ex.p-65) were changed and defendant no.4 has been paying the taxes, etc. in respect of the said land.15. that defendant no.4 is only concerned with item no.12 of the ..... the suit shall be entitled out of income from the suit schedule properties. draw up preliminary decree accordingly.22. the trial court held as follows:- (i) the plaintiff did not get the benefit of section 6 of the act as amended in the year 2005 as .....
Tag this Judgment!Court : Karnataka
..... also ancestral joint family properties. alternatively, it can also be inferred that the said suit schedule items were purchased from out of the income from other ancestral properties. hence, the said items are also joint family properties. there is no contra evidence let-in by defendant ..... of the joint and undivided property that a particular member has a certain definite share, either in the corpus or in the income. till a partition takes place his/her interest remains a fluctuating interest enlarged by deaths and diminished by births in the family. ..... as per m.r. no.14/2005-06 (ex.p-65) were changed and defendant no.4 has been paying the taxes, etc. in respect of the said land.15. that defendant no.4 is only concerned with item no.12 of the ..... the suit shall be entitled out of income from the suit schedule properties. draw up preliminary decree accordingly.22. the trial court held as follows:- (i) the plaintiff did not get the benefit of section 6 of the act as amended in the year 2005 as .....
Tag this Judgment!Court : Karnataka
..... also ancestral joint family properties. alternatively, it can also be inferred that the said suit schedule items were purchased from out of the income from other ancestral properties. hence, the said items are also joint family properties. there is no contra evidence let-in by defendant ..... of the joint and undivided property that a particular member has a certain definite share, either in the corpus or in the income. till a partition takes place his/her interest remains a fluctuating interest enlarged by deaths and diminished by births in the family. ..... as per m.r. no.14/2005-06 (ex.p-65) were changed and defendant no.4 has been paying the taxes, etc. in respect of the said land.15. that defendant no.4 is only concerned with item no.12 of the ..... the suit shall be entitled out of income from the suit schedule properties. draw up preliminary decree accordingly.22. the trial court held as follows:- (i) the plaintiff did not get the benefit of section 6 of the act as amended in the year 2005 as .....
Tag this Judgment!Court : Karnataka
..... substantiate the said contention, the accused has not placed any material before the trial court but, the first appellate court carried away by referring section 269-ss of income tax act, 1961 and the accused has not rebutted the case of the complainant. if the accused had rebutted the evidence of the complainant, then the burden shifts on the complainant ..... complainant either in his complaint or in his evidence. the learned counsel for the respondent would also submit that, there is a bar under section 269-ss of income tax act, 1961 to make payment in cash and the amount has to be paid only by cheque. the said aspect has been considered in detail by the first 27 appellate court ..... made by the appellate court that when the amount is paid in excess of rs.20,000/- and the said amount to be paid through cheque only under the income tax act also cannot be accepted. here, the transaction is between friends and both of them having acquaintance with each other and also running crackers chit. p.w.1 .....
Tag this Judgment!Court : Karnataka
..... position to point out any statutory force behind the levy of annual permission fee and/or installation charges. the apex court in commissioner of income tax, udaipur v. mcdowell and co. limited (supra) has held thus: tax , duty , cess or fee constituting a class denotes to various kinds of imposts by state in its sovereign power of taxation to raise ..... (e) in case of civic amenity site, leased out by the bangalore development authority, com-mencement certificate under sections 14 and 15 of the karnataka town and country planning act, 1961 for construction of the building. 3.2 (10.2) b.w.s.s.b n.o.c. in case of high rise 300 building or group housing 3.2 ..... the change of land use in the development plan of bangalore as per sections 14 & 15 of the karnataka town and country planning act, 1961. (b)bifurcation or amalgamation of plot as per section 17 of ktcp act 1961. (c) approval in case of buildings permissible under special circumstances as per schedule i. (d) approval of layout plan in case .....
Tag this Judgment!Court : Karnataka
..... position to point out any statutory force behind the levy of annual permission fee and/or installation charges. the apex court in commissioner of income tax, udaipur v. mcdowell and co. limited (supra) has held thus: tax , duty , cess or fee constituting a class denotes to various kinds of imposts by state in its sovereign power of taxation to raise ..... (e) in case of civic amenity site, leased out by the bangalore development authority, com-mencement certificate under sections 14 and 15 of the karnataka town and country planning act, 1961 for construction of the building. 3.2 (10.2) b.w.s.s.b n.o.c. in case of high rise 300 building or group housing 3.2 ..... the change of land use in the development plan of bangalore as per sections 14 & 15 of the karnataka town and country planning act, 1961. (b)bifurcation or amalgamation of plot as per section 17 of ktcp act 1961. (c) approval in case of buildings permissible under special circumstances as per schedule i. (d) approval of layout plan in case .....
Tag this Judgment!Court : Karnataka
..... position to point out any statutory force behind the levy of annual permission fee and/or installation charges. the apex court in commissioner of income tax, udaipur v. mcdowell and co. limited (supra) has held thus: tax , duty , cess or fee constituting a class denotes to various kinds of imposts by state in its sovereign power of taxation to raise ..... (e) in case of civic amenity site, leased out by the bangalore development authority, com-mencement certificate under sections 14 and 15 of the karnataka town and country planning act, 1961 for construction of the building. 3.2 (10.2) b.w.s.s.b n.o.c. in case of high rise 300 building or group housing 3.2 ..... the change of land use in the development plan of bangalore as per sections 14 & 15 of the karnataka town and country planning act, 1961. (b)bifurcation or amalgamation of plot as per section 17 of ktcp act 1961. (c) approval in case of buildings permissible under special circumstances as per schedule i. (d) approval of layout plan in case .....
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