Court : Karnataka
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE03D DAY OF NOVEMBER2015BEFORE THE HONBLE MR. JUSTICE ANAND BYRAREDDY WRIT PETITION No.25114 OF2009(GM-RES) BETWEEN: Manipal University, Madhav Nagar, Manipal, Udupi District, Represented by its Registrar. PETITIONER for (By Shri Ashok Haranahalli, Senior Advocate Shri Manmohan P.N., and Shri Vinay .K, Advocates) AND:1. Mr. S.K.Dogra, 2. The Central Information Commission, Club Building, Near Post Office, Opposite Ber-Sarai Market, Advocate, District Court, Hamirpur, Himachal Pradesh. 2 Old J.N.U.Campus, New Delhi 110 067.3. Mr. Mahendra V Desai, Son of Vishvanath Desai Aged about 38years, Karikatte Farm, Anavatti, Soraba, Shimogga District. [I.A.I/12 for impleading Allowed vide court order Dated 3.11.2015]. RESPONDENTS (By Shri Veerendra R Patil, Advocate for Respondent no.3; Respondent Nos. 1 and 2 served) ***** This Writ Petition is filed under Articles 226 and 227 of the Constitution of India praying to quash the order dat...
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(Prayer: These petitions are filed under Articles 226 and 227 of the Constitution of India praying to declare that the Karnataka Hindu Religious Institutions and Charitable Endowments (Amendment) Act, 2011 (Karnataka Act No. 27 of 2011) as discriminatory, violative of constitutional rights, unconstitutional and strike down the same in its entirety and etc;) 1. These petitions are heard and disposed of by this common order. 2. The petitions in WP 65648-680/2011 and WP 64805-868/2011, which are filed challenging the constitutional validity of the Karnataka Hindu Religious Institutions and Charitable Endowments (Amendment) Act, 2011 (Act no. 22/2011), were by an order dated 9.2.2012, directed by a learned single judge to be placed before a division bench “ for disposal, with an intention that one stage of appeal be avoided and having regard to the need for an expeditious decision by this court. 3. The background to the legislation in controversy is stated to be as follows:- The Stat...
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1 IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE17H DAY OF NOVEMBER, 2015 PRESENT THE HONOURABLE MR.JUSTICE ANAND BYRAREDDY AND THE HONOURABLE MRS.JUSTICE S.SUJATHA WRIT PETITION Nos.64805-64868 OF2011(GM-R/C) CONNECTED WITH WRIT PETITION Nos.65648-65680 OF2011(GM-R/C) WRIT PETITION Nos.72157 OF2012AND8079680822 OF2013(GM-R/C) WRIT PETITION No.65539 OF2012(GM-R/C) IN W.P.Nos.64805-64868/2011 BETWEEN:1. 2. Shri Maha Ganapati Shankara Devasthana, Sirsi, U.K.District, Represented by its Sole Trustee, Shri Gajanan S Hegde. Shri Bhuvararah Narasimh Devasthan, Halashi, 3.4. 5.6. 7.8. 2 Khanapur, Belgaum District, Represented by its sole Trustee, Shri V.V.Paripatyadar. Shri Ganapati Devasthan, College Road, Belgaum, Represented by its Trustee, Shri Prabhakar B Chopade. Shri Shanishawar Dev. Patil Galli, Belgaum, Represented by its Poojari and Trustee, Shri Anand V Adhyapak. Shri Paramarth Niketan Trust, Shri Hari Mandir, Angol Road, Belgaum, Represented by its President, Shri Ch...
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(Prayer: This ITA is filed u/s.260A of the Income-Tax Act 1961, praying to formulate the substantial question of law stated above and to allow the appeal and set aside the orders passed by the Income Tax Appellate Tribunal, Panaji Bench, Panaji, in ITA No.252/Pnj/2014, dtd: 23.01.2015 for the assessment year 2007-08 and confirm the order passed by the Income Tax Officer, Ward-2, Santeri Krujapa Building, Habbuwad, Karwar.) P.S. Dinesh Kumar, J. 1. This appeal is presented by the Revenue by raising the following substantial question of law: Whether the Tribunal is right in law, considering the facts and circumstances of the case in holding that the respondent society is managing its activity on behalf of its members in the most beneficial way by selling the products manufactured by the members, without appreciating that the assessing authority has clearly brought on record that there is no active participation of members in its activities and the respondent society is carrying a commerc...
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R :1. : IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE26H DAY OF FEBRUARY2016PRESENT THE HONBLE MR. JUSTICE H.BILLAPPA AND THE HONBLE MR.JUSTICE P.S.DINESH KUMAR I.T.A.NO.100069/2015 BETWEEN1 2. THE COMMISSIONER OF INCOME TAX CENTRAL REVENUE BUILDING ATTAVAR, MANGALURU THE INCOME TAX OFFICER WARD-2,SANTERI KRUJAPA BUILDING HABBUWADA, KARWAR ... APPELANTS (BY SRI Y V RAVIRAJ, ADVOCATE) AND THE NAGARBAIL SALT-OWNERS CO-OPERATIVE SOCIETY LIMITED SANIKATTE, GOKARNA, KUMTA-581 326 PAN: AAAFT6229J (BY SRI ASHOK KULKARNI & SRI H R KAMBIYAVAR, ADVOCATES) ... RESPONDENT THIS ITA IS FILED U/S.260A OF THE INCOME-TAX ACT1961 PRAYING TO FORMULATE THE SUBSTANTIAL QUESTION OF LAW STATED ABOVE AND TO ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI, IN ITA NO.252/PNJ/2014, DTD:23. 01.2015 FOR THE ASSESSMENT YEAR200708 AND CONFIRM THE ORDER :2. : PASSED BY THE INCOME TAX OFFICER, WARD-2, SANTERI KRUJAPA BUILDING, HABBUWAD, KARWAR. ...
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Revenue, aggrieved by the order passed by the Income Tax Appellate Tribunal, Panaji Bench, Panaji ('ITAT' for short) in ITA No.252/PNJ/2014 dated 23.1.2015 for the assessment year 2006-07 has presented this appeal raising certain questions of law. This Court after hearing the learned Standing Counsel for the Income Tax Department and Counsel for the respondent - assessee vide order dated 2.11.2016 framed following question of law: "Whether the respondent - Society assessed to tax on its income as 'person' as defined under Section 2(31) of Income Tax Act, 1961, is entitled to claim exemption over its profits paid to its members and claim it as expenditure in the accounts before offering the profit for tax?" 2. Heard Shri Y.V.Raviraj, learned standing Counsel for the Revenue and Shri Ashok Kulkarni, learned Counsel for the respondent. 3. Submissions on behalf of appellant/Revenue: (i) Respondent is a Co-operative Society registered under the provisions of the Karnataka Co-operative Socie...
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This ITA Is Filed U/S.260 A of the Income-Tax Act,1961, Praying to formulate the Substantial Question of Law as stated and allow the Appeal and set aside the Orders Passed by the INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI, in ITA NO.252/PNJ/2014. Dtd: 23.01.2015 for the Assessment Year 2006-07 and confirm the Order Passed by the INCOME TAX OFFICER, WARD-2, Santeri Krujapa Building, Habbuwada Karwar. P.S. Dinesh Kumar J. 1. Revenue, aggrieved by the order passed by the Income Tax Appellate Tribunal, Panaji Bench, Panaji ( ITAT for short) in ITA No.252/PNJ/2014 dated 23.1.2015 for the assessment year 2006-07 has presented this appeal raising certain questions of law. This Court after hearing the learned Standing Counsel for the Income Tax Department and Counsel for the respondent assessee vide order dated 2.11.2016 framed following question of law: Whether the respondent Society assessed to tax on its income as person as defined under Section 2(31) of Income Tax Act, 196...
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1 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE16H DAY OF JANUARY, 2020 R BEFORE THE HON'BLE MR. JUSTICE KRISHNA S.DIXIT WRIT PETITION No.48414 OF2018(T-IT) WRIT PETITION No.14381 OF2019(T-IT) C/W IN W.P. No.48414/2018:BETWEEN : M/S SWABHIMANI SOUHARDA CREDIT CO OPERATIVE LTD BEING A REGISTERED CO OPERATIVE REGISTERED UNDER THE KARNATAKA SOUHARDA SAHAKARI ACT1997 HAVING ITS REGISERED OFFICE AT NO.125, DIAGONAL ROAD, V.V.PURAM, BANGALORE-560004 AND REPRESENTED BY ITS CEO VINAYAK M SHENOY, PAN: AAFAS0181E PETITIONER (BY SRI. MALLA REDDY B V, ADVOCATE) AND:1. GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVNUE, CENTRAL BOARD OF DIRECT TAXES (CBDT) INCOME TAX DEPARTMENT, ROOM NO.7008, AAYAKAR BHAVAN, VAISHALI GHAZIABAD, UP, PIN-201009 REPRESENTED BY ITS DIRECTOR /PRINCIPAL SECRETARY2 STATE OF KARNATAKA REPRESENTED BY ITS PRINCIPAL SECRETARY, DEPARTMENT OF CO OPERATION, M.S.BUILDING, DR.AMBEDKAR ROAD, BANGALORE-560001 2 3. PRINCIPAL COMMISSIONER OF INCOME TAX C R BUILDI...
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R1IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE7H DAY OF APRIL, 2020 BEFORE THE HONBLE MR. JUSTICE B. VEERAPPA WRIT PETITION No.31171/2019 (CS-EL/M) C/W WRIT PETITION NO.50873/2019 (CS-EL/M) IN WP No.31171/2019: BETWEEN: H. M. PRAKASH, S/O KUMARSWAMY, AGED ABOUT55YEARS DIRECTOR, TUMKUR MILK UNION, R/AT MADIHALLI, K.R. EXTENSION POST TIPUTUR TQ, TUMKUR TALUK & DISTRICT. ...PETITIONER (BY SRI DEVIPRASAD SHETTY, ADVOCATE) AND:1. . THE STATE CO-OPERATIVE ELECTION AUTHORITY3D FLOOR, SHANTHI NAGAR, T.T.M.C. "A" BLOCK, SHANTHI NAGAR, BANGALORE27 REPRESENTED BY ITS SECRETARY22 . KARNATAKA CO OPERATIVE MILK PRODUCERS FEDERATION LTD., DR. MARIGOWDA ROAD, BANGALORE560029, BY ITS MANAGING DIRECTOR. 3 . RETURNING OFFICER APPOINTED FOR HOLDING THE ELECTIONS FOR THE POST OF PRESIDENT KARNATAKA CO-OPERATIVE MILK PRODUCERS FEDERATION LTD., DR. MARIGOWDA ROAD, BANGALORE560029. 4 . THE TUMKUR MILK UNION LTD, MALLASANDRA TUMKUR-572101. REPRESENTED BY ITS MANAGING DIRECTOR. RESPONDENTS (BY SRI...
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R1IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE7H DAY OF APRIL, 2020 BEFORE THE HONBLE MR. JUSTICE B. VEERAPPA WRIT PETITION No.31171/2019 (CS-EL/M) C/W WRIT PETITION NO.50873/2019 (CS-EL/M) IN WP No.31171/2019: BETWEEN: H. M. PRAKASH, S/O KUMARSWAMY, AGED ABOUT55YEARS DIRECTOR, TUMKUR MILK UNION, R/AT MADIHALLI, K.R. EXTENSION POST TIPUTUR TQ, TUMKUR TALUK & DISTRICT. ...PETITIONER (BY SRI DEVIPRASAD SHETTY, ADVOCATE) AND:1. . THE STATE CO-OPERATIVE ELECTION AUTHORITY3D FLOOR, SHANTHI NAGAR, T.T.M.C. "A" BLOCK, SHANTHI NAGAR, BANGALORE27 REPRESENTED BY ITS SECRETARY22 . KARNATAKA CO OPERATIVE MILK PRODUCERS FEDERATION LTD., DR. MARIGOWDA ROAD, BANGALORE560029, BY ITS MANAGING DIRECTOR. 3 . RETURNING OFFICER APPOINTED FOR HOLDING THE ELECTIONS FOR THE POST OF PRESIDENT KARNATAKA CO-OPERATIVE MILK PRODUCERS FEDERATION LTD., DR. MARIGOWDA ROAD, BANGALORE560029. 4 . THE TUMKUR MILK UNION LTD, MALLASANDRA TUMKUR-572101. REPRESENTED BY ITS MANAGING DIRECTOR. RESPONDENTS (BY SRI...
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