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
..... days of their opening. (ii) the applicant shall submit details of financial status, resources with supportive documents, bank statements, income tax returns, list of permanent assets and liabilities, memorandum and articles of association if it is a company and other documents showing ..... sri. b. anand shetty., advocate for r-1) this writ appeal is filed u/s.4 of karnataka high court act, 1961, praying to, set aside the judgment and order dated:25. 04.2017 passed by the learned single judge of this hon ..... sri. b. anand shetty., advocates for r-4) this writ appeal is filed u/s.4 of karnataka high court act, 1961, praying to, set aside the order dated:25.04.2017 passed in wp.no.109226/2015 by the learned single judge ..... of agricultural marketing after inspection and enquiry as are considered necessary and shall by a notification issued under section 6 of the act declare the private market yard for the regulation of marketing of notified agricultural produce specified in the notification. (8) after .....
Tag this Judgment!Court : Karnataka Dharwad
..... days of their opening. (ii) the applicant shall submit details of financial status, resources with supportive documents, bank statements, income tax returns, list of permanent assets and liabilities, memorandum and articles of association if it is a company and other documents showing ..... sri. b. anand shetty., advocate for r-1) this writ appeal is filed u/s.4 of karnataka high court act, 1961, praying to, set aside the judgment and order dated:25. 04.2017 passed by the learned single judge of this hon ..... sri. b. anand shetty., advocates for r-4) this writ appeal is filed u/s.4 of karnataka high court act, 1961, praying to, set aside the order dated:25.04.2017 passed in wp.no.109226/2015 by the learned single judge ..... of agricultural marketing after inspection and enquiry as are considered necessary and shall by a notification issued under section 6 of the act declare the private market yard for the regulation of marketing of notified agricultural produce specified in the notification. (8) after .....
Tag this Judgment!Court : Supreme Court of India
..... insurance and credit guarantee corporation estab- lished under section 3 of the deposit insurance and credit guarantee corporation act, 1961 (47 of 1961), or the central warehousing corporation established under section 3 of the warehous- ing corporations act, 1962 (58 of 1962), or the unit trust of india established under section 3 of the unit ..... aforesaid laws. in fact, economic evidence plays a big role even while deciding environmental issues. there is a growing role of economics in contract, labour, tax, corporate and other laws. courts are increasingly receptive to economic arguments while deciding these issues. in such an environment it becomes the bounden duty of the ..... ltd. v. staff and officers' assn. [(2004) 10 scc460:2004. scc (l&s) 798]. , dharamraj v. chhitan [(2006) 12 scc349: (2006) 11 scale 292]. and cit v. saurashtra kutch stock exchange ltd. [(2008) 14 scc171: (2008) 12 scale 582].14. in syed yakoob v. k.s. radhakrishnan [air1964sc477 (1964) 5 scr64 the constitution bench .....
Tag this Judgment!Court : Karnataka
..... the company after the latter had been dissolved".15. likewise, in the case of sri nath suresh chand ram naresh vs. cit (2006) 280 itr396 the allahabad high court held that the issue of notice under section 148 of the income tax act is a condition precedent to the - 9 - nc:2024. khc:11803 wp no.633 of 2024 validity of any assessment ..... - nc:2024. khc:11803 wp no.633 of 2024 9 . the apex court in pr. commissioner of income tax, new delhi vs. maruti suzuki india ltd - 2019 scc online sc928 dealt with a similar issue wherein a notice under section 143(2), income tax act was issued to a non existing company. the hon ble supreme court reiterating the legal principles laid down in ..... order to be passed under section 147 of the act and when such a notice is not issued and assessment made, such a defect .....
Tag this Judgment!Court : Supreme Court of India
..... person has concealed the particulars of his income or has deliberately furnished inaccurate particulars of such income. the related proceeding was quasi-criminal in nature and the burden lay on the revenue ..... aside the penalty order. the high court reversed [cit v. anantharam veerasingaiah & co., 1971 scc online ap262: (1975) 99 itr544 the decision of the appellate tribunal and the matter reached the supreme court.189. it was held that as per section 271(1)(c) of the income tax act, 1961, penalty can be imposed in case where any 29 ..... are markedly different and therefore the findings in the latter cannot be a ground for discharge of the accused persons in the former. the proceedings under the income tax act and its evidentiary value remains a matter of trial and they cannot be considered as conclusive proof for discharge of an accused person.41. the appellants .....
Tag this Judgment!Court : Supreme Court of India
..... . mehta, (1971) 3 scc189 1970 insc164 union of india v. rajiv kumar, (2003) 6 scc516 2003 insc320 us technologies international (p) ltd. v. commissioner of income tax, (2023) 8 scc24 2023 insc329 17 vijesh v. state of kerala, 2021 scc online ker 854; pramod anand dhumal v. state of maharashtra, (2021) scc online ..... 67a as the complainant s grievance is about excessive usage of vulgar expletives, swear words, and profanities. there is no allegation of any sexually explicit act or conduct in the complaint and as such, section 67a does not get attracted.47. section 67a criminalises publication, transmission, causing to publish or transmit ..... to be investigated and prosecuted for production, transmission, and online publication of obscene and sexually-explicit material under sections 67 and 67a of the information technology act, 20003. the appellants petition under section 482 of the code of criminal procedure, 19734 for quashing the orders of the additional chief metropolitan magistrate and .....
Tag this Judgment!Court : Karnataka
..... though, the learned counsel for the respondent has relied upon the judgment of the division bench of this - 18 - court in the pr. commissioner of income tax and another vs. the totagars co-operative sale society in ita no.10069/2016 to contend that the co-operative bank is not a co-operative society and ..... the discretion to either approve or reject the proposal of the - 17 - employee seeking concurrence to enter into an agreement contemplated under section 34 of the act of 1959. once such concurrence is provided then the agreement binds the employer and the employer cannot shirk the statutory obligation by issuing executive fiat contrary to law ..... to an agreement, those rights, and obligations can be enforced and extinguished only in the manner recognised under the law. as already noticed, section 34 of the act of 1959, creates the rights and obligations if certain conditions enumerated therein are fulfilled. however, 3rd - 13 - respondent employer by executive order impugned in this petition .....
Tag this Judgment!Court : Supreme Court of India
..... 9. learned counsel submitted that though ack has filed his wealth tax returns for the years 1964-1965, 1965-66 and 1966-67, his wealth tax returns from 1979 till his demise in 1983 were not brought before any forum or court nor any witness was called from the income-tax department to show the same, which is another indicator that ack ..... rightly the high court has held that the appellants have only 50% share in the property.16. on the legal aspect, it was submitted that section 17 of the registration act, 19084 provides 4 17. documents of which registration is compulsory. (1) the following documents shall be registered, if the property to which they relate is situate in a ..... fifty rupees. (1-a) the documents containing contracts to transfer for consideration, any immovable property for the purpose of section 53-a of the transfer of property act, 1882 (4 of 1882), shall be registered if they have been executed on or after the commencement of the registration and other related laws (amendment .....
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