Court : Karnataka
..... been paid to the defendant nos.1 to 4.14. it is also contended that when the plaintiff had admitted in the cross-examination regarding filing of the income tax returns, no documents have been placed before the trial court to substantiate the passing of consideration 15 to the defendant nos.1 to 4. the trial court ..... with regard to the limitation aspect was erroneous in the circumstances of the case?.3. whether the exercise of law of discretion under section 20 of the specific relief act in ordering specific performance was unwarranted in the circumstance of the case?. . 2018. learned counsel appearing for the appellant in his argument, apart from the grounds ..... of the contract, by adducing cogent evidence. learned counsel referring this judgment would vehemently contend that both the courts failed to consider section 16(c) of the specific relief act, 1963.23. the counsel also relied upon the judgment in ram awadh (dead) by lrs. and others vs. achhaibar dubey and another reported in (2000) 2 .....
Tag this Judgment!Court : Karnataka Dharwad
..... to be saddled on the insurance company to pay compensation to the claimants.17. insofar as quantum of compensation, the tribunal has assessed income of the deceased at rs.3,000/- per month. as per second schedule appended to the mv act, maximum income of deceased is fixed at rs.40,000/- per annum. hence, taking note of the same, this court assesses the ..... income of the deceased at rs.40,000/- per annum. there is no dispute with regard to age of the deceased as 57 year and .....
Tag this Judgment!Court : Karnataka Dharwad
..... to be saddled on the insurance company to pay compensation to the claimants.17. insofar as quantum of compensation, the tribunal has assessed income of the deceased at rs.3,000/- per month. as per second schedule appended to the mv act, maximum income of deceased is fixed at rs.40,000/- per annum. hence, taking note of the same, this court assesses the ..... income of the deceased at rs.40,000/- per annum. there is no dispute with regard to age of the deceased as 57 year and .....
Tag this Judgment!Court : Karnataka Kalaburagi
..... as whole body functional disability, considering the profession carried on by the claimant. it is further submitted that the disability suffered would deprive the claimant to continue her profession. income tax returns are at ex.p-31 to 33 for - 6 - nc:2024. khc-k:1887-db mfa no.202275 of 2023 the assessment years 2016-17, 2017- ..... the claimant against the judgment and award in mvc no.1138/2019 dated 17.11.2022.3. the petitioner/claimant has filed a petition under section 166 of mv act, claiming compensation for accidental injuries sustained in a road traffic accident that took place on 09.04.2019. it is stated that the claimant while proceeding by walk ..... -585101. respondents (by smt. preeti patil melkundi, advocate for r4; vide order dated2610.2023 notice to r1 to r3 dispensed with) this mfa is filed under section1731) of mv act, praying to allow the appeal by modifying the judgment and award dated1711.2022, passed by the ii addl. senior civil judge & mact at kalaburagi, in mvc no.1138/2019 .....
Tag this Judgment!Court : Karnataka
..... fake invoices being transacted by the petitioner . the search and seizure operations under section 67 of the act are not for the purpose of seizing unaccounted income or assets or ensuring that the same are taxed. the said field is covered by the income tax act, 1961. thus, even if it is assumed that the petitioner could not produce any evidence of purchase of ..... the silver bars or account for the cash found in his possession, the same were not liable to be seized under sub-section (2) of section 67 of the act. the power of the ..... of the provisions contained in section 67(2) of the cgst act. it is also significant to note that the object of section 67(2) of the cgst act is not unearth unaccounted wealth (as in income tax) nor can it be said to be a mechanism for recovering tax by seizing assets, especially when there are separate mechanisms in sections .....
Tag this Judgment!Court : Karnataka
..... information or documents available with it, with any investigating agency, state government, police authority or income tax authorities, which may be relevant or useful for such investigating agency, state government, police authority or income tax authorities in respect of any offence or matter being investigated or examined by it under any other ..... not been passed. (17)(a) in case serious fraud investigation office has been investigating any offence under this act, any other investigating agency, state government, police authority, income tax authorities having any information or documents in respect of such offence shall provide all such information or documents available ..... 210 of the act. the interim report necessitated assignment of investigation to sfio, as the submission of the learned additional solicitor general of india is that `135/- crores is given away to political entities without any accounting and the transactions are found when the documents of income-tax interim settlement .....
Tag this Judgment!Court : Karnataka
..... recording of reasons and discourse thereof is not a mere formality.(para 11&13) ii) darshan jitendra jhaveri vs commissioner of income tax (international) (2022) taxmann.com43(bombay) 134: section 127 of the income-tax act, 1961 - income-tax authorities - power to transfer cases - (general) - a search & seizure action under section 132 was conducted in case ..... sheets and diary have any evidentiary value?.2) whether centralization is in violation of section 127 of the income tax act, 1961, is valid?.3) whether the notice under section 153c of the income tax act, 1961 is valid herein?. as regards question no.1: upon reading the material provided and the order of the ..... this court has extensively addressed the scope of sections 153c read with section 153a of the income tax act, 1961. the headnote of the said judgment reads thus: section 153c, read with section 153a, of the income-tax act, 1961 search and seizure assessment of any other person (satisfaction note) assessment year 2011-12 whether .....
Tag this Judgment!Court : Karnataka
..... recording of reasons and discourse thereof is not a mere formality.(para 11&13) ii) darshan jitendra jhaveri vs commissioner of income tax (international) (2022) taxmann.com43(bombay) 134: section 127 of the income-tax act, 1961 - income-tax authorities - power to transfer cases - (general) - a search & seizure action under section 132 was conducted in case ..... sheets and diary have any evidentiary value?.2) whether centralization is in violation of section 127 of the income tax act, 1961, is valid?.3) whether the notice under section 153c of the income tax act, 1961 is valid herein?. as regards question no.1: upon reading the material provided and the order of the ..... this court has extensively addressed the scope of sections 153c read with section 153a of the income tax act, 1961. the headnote of the said judgment reads thus: section 153c, read with section 153a, of the income-tax act, 1961 search and seizure assessment of any other person (satisfaction note) assessment year 2011-12 whether .....
Tag this Judgment!Court : Karnataka
..... recording of reasons and discourse thereof is not a mere formality.(para 11&13) ii) darshan jitendra jhaveri vs commissioner of income tax (international) (2022) taxmann.com43(bombay) 134: section 127 of the income-tax act, 1961 - income-tax authorities - power to transfer cases - (general) - a search & seizure action under section 132 was conducted in case ..... sheets and diary have any evidentiary value?.2) whether centralization is in violation of section 127 of the income tax act, 1961, is valid?.3) whether the notice under section 153c of the income tax act, 1961 is valid herein?. as regards question no.1: upon reading the material provided and the order of the ..... this court has extensively addressed the scope of sections 153c read with section 153a of the income tax act, 1961. the headnote of the said judgment reads thus: section 153c, read with section 153a, of the income-tax act, 1961 search and seizure assessment of any other person (satisfaction note) assessment year 2011-12 whether .....
Tag this Judgment!Court : Karnataka
..... or classes of persons as the central government may, by order, direct. (emphasis supplied) 8. the learned counsel for the petitioner submits that the commissioner of income-tax, chennai has been designated to be the competent authority under section 68d supra. this fact is not disputed by the learned counsel representing the 1st respondent. therefore, ..... section 68d. section 68d of the act reads as follows: - 8 - nc:2024. khc:614 wp no.14764 of 2023 "68d. competent authority. (1) the central government may, by order published in the official gazette, authorise [any commissioner of customs or commissioner of central excise]. or commissioner of income-tax or any other officer of the central ..... punishable under section 8(c) r/w sections 20(b)(ii)(a), 23(a), 27, 27a, 28 and 29 of the narcotic drugs and psychotropic substances act, 1985 ( the act for short). on registration of the aforesaid crime against one of the directors, the account of the petitioner/company appears to have been - 4 - nc:2024 .....
Tag this Judgment!