Court : Karnataka Dharwad
..... to pay 10% on entire amount determined by the enforcement officer. reliance is placed on the judgment rendered by the apex court in the case of commissioner of income tax .vs. hindustan bulk carriers2. 2 2003(3) scc577 6. heard the learned counsel for the petitioner and the learned aga. perused the material on record.7. ..... 2. in the captioned petition, the appellate authority while examining the maintainability of the appeal under section 107(6) of the central goods and services tax act, 2017 (for short cgst act ) has declined to admit the appeal on the ground that petitioner has failed to comply the mandate of pre- deposit and therefore, has declined to ..... defeat the same.9. the intentional exclusion of disputed interest, fine, fee, and penalty from sub-clause (b) of section 107(6) of the cgst act signifies a crucial legislative distinction. analyzing this deliberate separation provides insights into the lawmaker's clear intent regarding the nature and scope of the pre-deposit obligation in .....
Tag this Judgment!Court : Karnataka
..... observed, cannot be hedged by any limitation, as conferring such power implies in it all incidental and ancillary powers necessary to effectuate the grant of specified power. in income tax officer, cannanore v. m.k. mohammed kunhi [air1839sc430]. question arose whether an appellate authority has a power to stay the operation of the order appealed against, ..... in another case and may sit in a full bench in yet another case. thus, the appellate jurisdiction conferred by section 4 of the high court act 1961 does not bring about any alteration in the constitution or organisation of the high court. as stated earlier, when article 226 of the constitution confers powers ..... bench of this court in town house building co-operative society limited v. special deputy commissioner2 regarding interpretation of section 4 of the karnataka high court act, 1961 and the question was whether the division bench could remit the matter back to the hands of the learned single judge when the learned single judge has .....
Tag this Judgment!Court : Karnataka
..... common in all these writ petitions has sought to challenge the re-assessment proceedings initiated pursuant to the notice issued under section 148 read with section 147 of the income tax act, 1961 ( i.t. act ).2. w.p.no.15061/2013 pertains to the assessment year 2005-2006; w.p.no.43236/2013 pertains to the assessment year 2006-2007; w.p.no.43237 ..... down by the constitution bench of the apex court in calcutta discount company ltd. v. income tax officer3 on the above aspect regarding disclosure requires to be noticed. the validity of notice under section 34 of indian income tax i.t. act, 1922 (corresponding to section 147 of the income tax act, 1961), whereby re-assessment proceedings was sought to be initiated was called in question by the assessee .....
Tag this Judgment!Court : Karnataka
..... common in all these writ petitions has sought to challenge the re-assessment proceedings initiated pursuant to the notice issued under section 148 read with section 147 of the income tax act, 1961 ( i.t. act ).2. w.p.no.15061/2013 pertains to the assessment year 2005-2006; w.p.no.43236/2013 pertains to the assessment year 2006-2007; w.p.no.43237 ..... down by the constitution bench of the apex court in calcutta discount company ltd. v. income tax officer3 on the above aspect regarding disclosure requires to be noticed. the validity of notice under section 34 of indian income tax i.t. act, 1922 (corresponding to section 147 of the income tax act, 1961), whereby re-assessment proceedings was sought to be initiated was called in question by the assessee .....
Tag this Judgment!Court : Karnataka
..... ex.p.12 - certified copy of the sale deed dated 11.07.2002. ex.p.13 - copy of allotment letter. ex.p.14 to 18 - office copy of the income tax returns.-. 12 - nc:2023. khc:42109 rfa no.979 of 2008 ex.p.19 - certified copy of the sale deed dated 21.01.1960. ex.p.20 - certified ..... 1 and defendant no.1 having enjoyed the fiduciary relationship being the husband and wife, the proviso to section 3 would apply. therefore, provisions of benami transactions (prohibition) act, 1988 would not be made applicable to the facts and circumstances of the case.53. thirdly, the material evidence on record is hardly sufficient for establishing that plaintiff no ..... to three years or with fine or with both. (3) whoever enters into any benami transaction on and after the date of commencement of the benami transactions (prohibition) amendment act, 2016 (43 of 2016) shall, notwithstanding anything contained in sub-section (2), be punishable in accordance with the provisions contained in chapter vii.5. omitted by s. 6 .....
Tag this Judgment!Court : Karnataka
..... shri zameer ahmad khan has shown false creditor and receivables which clearly indicate that he has engaged in falsification of records and giving false information to income tax department.9. the documents collected from the it department and ed has stated that the suspect using his official position has shown huge unsecured loan ..... then anti corruption bureau ( acb for short) for offences punishable under section 13(1)(b) r/w section 13(2) of the prevention of corruption act, 1988 ( the act for short). 32. heard sri v.lakshminarayana, learned senior counsel appearing for the petitioner and sri b.b. patil, learned counsel appearing for the ..... the source information report (sir) is enclosed for necessary action. encl: information shared by enforcement directorate along with documents u/s 66(2) prevention of money laundering act, 2002. yours faithfully, sd/- basavaraj magadum dy.sp., anti corruption bureau, bangalore. (emphasis added) after the source information, the same is placed before the .....
Tag this Judgment!Court : Karnataka
..... appears to be just and proper. when the husband is having monthly income approximately of `.7,00,000/-, if 35% of the same is deducted as income tax, then his net income after deduction of the tax is around about `.5,00,000/-.16. admittedly, the wife is not having income of her own. it is her specific contention that due to her ..... connected with m.c.no.563 of 2022, whereby the concerned court grants maintenance on an application filed by the wife/respondent under section 24 of the hindu marriage act, 1955 ( the act for short) at rs.60,000/- per month.2. heard sri d.r.ravishankar, learned senior counsel appearing for the petitioner/husband.3. the facts, in ..... an application seeking maintenance at the hands of the husband at rs1,50,000/- per month and rs.50,000/- towards litigation expenses invoking section 24 of the act. the petition was filed through the sister of the wife. the concerned court after considering the issue in its entirety qua the application, passes an order awarding maintenance .....
Tag this Judgment!Court : Karnataka
..... elected as adhyaksha of the said bookinakere grama panchayat. petitioner in support of his claim that he belongs to backward classes appear to have produced caste and income certificate dated 7.3.1994 issued by the tahsildar, bookinakere.6. heard the learned counsel for the petitioner and the first respondent. in view of the ..... aforesaid aspect was considered by the hon ble apex court in the case of kasambhai f.ghanchi which related to election to a municipality under the gujarat municipalities act, 1963 and the gujarat municipalities (reservation of scheduled castes, scheduled tribes, backward classes and women for office of president) rules, 1994. 12.11. the ..... candidature of respondent no.6 in the reserved category was permissible. 6.3. by relying on section 5 of the gram swaraj and panchayat raj act, 1993 (for short, the act ) it is submitted that the reservation of seats having been categorically prescribed and the election having occurred in terms thereof, subsequently, the returned .....
Tag this Judgment!Court : Karnataka
..... the explanation for the source of funds in the assessment year 7 2018-19, which was filed subsequently. the income tax authorities initiated proceedings for evading payment of tax under the income tax act. it is further submitted that income tax department filed complaints before the special court for economic offences under section 200 cr.p.c. for the offences punishable ..... have recovered rs.8,59,69,100/- out of which rs.41,00,000/- were recovered from the petitioner. subsequently, the income tax authorities registered a complaint against the petitioner under the income tax act in spl.c.no.759/2018 and on the basis of the said offence, the enforcement directorate (ed) registered the fir against ..... under sections 276-c(1), 277, 278 of income tax act and sections 193, 199, 120b of ipc. the principal director of it accorded sanction to prosecute and the said court issued the summons to the .....
Tag this Judgment!Court : Karnataka Dharwad
..... 28,56,000/- of the raddi co-op bank ltd, dharwad which was due and payable by me. b) my attorney has to pay the income tax payment to the income tax department on behalf of me which is due and payable by me.3. the petitioner admits the due execution of the gpa which is the subject ..... invoke section 31 of specific relief act. the registering authority does not possess quasi judicial power. though a registrar has no power to desist from registering a document submitted along with necessary documents, but ..... a party having 10 executed the document seeks cancellation of the said document, it needs to be viewed in the light of section 62 of the indian contract act and therefore, cancellation must be done bilaterally and not unilaterally. therefore, a registered deed cannot be unilaterally cancelled by its executant. the only remedy available is to .....
Tag this Judgment!