Court : Karnataka
Decided on : Mar-02-2023
1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU R DATED THIS THE02D DAY OF MARCH, 2023 BEFORE THE HON'BLE MR. JUSTICE M. NAGAPRASANNA WRIT PETITION No.29459 OF2019(GM RES) BETWEEN: SRI SUTRAM SURESH S/O SHRI S R SHANKARA RAMAIAH AGED ABOUT52YEARS RESIDING AT GALAXY MANSION, 44, 17TH CROSS, 11TH MAIN MALLESHWARAM BENGALURU 560 066. ... PETITIONER (BY SRI PRASHANTH P.N., ADVOCATE) AND:1. THE SENIOR DIVISIONAL MANAGER LIFE INSURANCE CORPORATION OF INDIA MARKETING DEPARTMENT JEEVAN PRAKASH DIVISIONAL OFFICE-1 J.C.ROAD BENGALURU 560 002.2. THE ENQUIRY OFFICER MARKETING DEPARTMENT JEEVAN PRAKASH DIVISIONAL OFFICE-1 2 J.C.ROAD BENGALURU 560 002.3. THE ZONAL MANAGER (APPELLATE AUTHORITY) SOUTH CENTRAL ZONAL OFFICE JEEVAN BHAGYA SAIFABAD, HYDERABAD. ... RESPONDENTS (BY SRI RAJESH SHETTY, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES226AND227OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED FINAL ORDER, DTD.14.05.2019 PASSED BY THE R-1 AS PER ANNX-'K'. THIS WRIT PETITION HAVING...
Tag this Judgment!Court : Karnataka
Decided on : Sep-27-2023
- 1 - NC:2023. KHC:35178-DB WA No.891 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE27H DAY OF SEPTEMBER, 2023 PRESENT THE HON'BLE MR PRASANNA B. VARALE, CHIEF JUSTICE AND THE HON'BLE MR JUSTICE KRISHNA S DIXIT WRIT APPEAL No.891 OF2023(S-RES) BETWEEN: MRS MEGHA J, D/O. LATE SRI. K. JAYASHANKAR, AGED ABOUT28YEARS, R/AT No.186/A, SANNIDHI, 30TH MAIN, 27TH CROSS, SIDDALINGESHWARA LAYOUT, J P NAGAR, MYSORE - 560 008. APPELLANT (BY SRI. MAHABALESH K PATIL., ADVOCATE FOR SRI. VIJETHA R NAIK.,ADVOCATE) AND:1. LIFE INSURANCE CORPORATION OF INDIA (LIC) CENTRAL OFFICE, YOGASHEMA JEEVAN BIMA MARG, NARIMAN POINT, MUMBAI400021. REP. BY BRANCH HEAD/MANAGER2 SENIOR DIVISIONAL MANAGER LIFE INSURANCE CORPORATION OF INDIA DIVISIONAL OFFICE, MYSURU- 560 008. RESPONDENTS THIS WRIT APPEAL FILED U/S4OF THE KARNATAKA HIGH COURT ACT PRAYING TO a) SET ASIDE THE ORDER DATED1906/2023 PASSED BY THE LEARNED SINGLE JUDGE IN WP NO.11957/2023 AND ETC., - 2 - NC:2023. KHC:35178-DB WA No.891 of 202...
Tag this Judgment!Court : Karnataka
Decided on : Sep-20-2023
- 1 - NC:2023. KHC:33940-DB WA No.776 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE20H DAY OF SEPTEMBER, 2023 PRESENT THE HON'BLE MR PRASANNA B. VARALE, CHIEF JUSTICE AND THE HON'BLE MR JUSTICE KRISHNA S DIXIT WRIT APPEAL No.776 OF2023(GM-RES) BETWEEN:1. THE CHAIRMAN, LIFE INSURANCE CORPORATION OF INDIA, YOGAKSHEMA BUILDING, EAST WING, 3RD FLOOR, JEEVANA BHIMA MARGA, MUMBAI - 400 021.2. THE ZONAL MANAGER, LIFE INSURANCE CORPORATION OF INDIA JEEVAN BHAGYA, OPP. SECRETARIAT, SAIFABAD, HYDERABAD-560 063, ANDHRA PRADESH.3. THE SENIOR DIVISIONAL MANAGER LIFE INSURANCE CORPORATION OF INDIA, DIVISIONAL OFFICE, BUNNY MANTAPA ROAD, MYSURU - 571 015. APPELLANTS (BY SRI. HALLUR SHIVAYOGI BASAVARAJ.,ADVOCATE) AND:1. THE UNION OF INDIA BY ITS ECONOMIC ADVISER-1, MINISTRY OF FINANCE, DEPARTMENT OF FINANCE SERVICE, - 2 - NC:2023. KHC:33940-DB WA No.776 of 2023 ROOM No.9 , JEEVAN DEEP BUILDING, PARLIAMENT STREET, NEW DELHI - 110 001.2. THE COMMISSIONER OF INCOME TAX TAX-1, RANGE, ...
Tag this Judgment!Court : Karnataka
Decided on : May-22-2023
..... any complaint whatsoever against them. whether these persons could have been delegated certain powers, does not pertain to the domain of public law and therefore, a writ court ordinarily does not examine such questions vide life insurance corporation of india vs escorts ltd21 . (e) as to executive power of the state and the meaning of law : (i) learned sr. advocate mr.patil appearing for the petitioners submitted that the state government lacked competence to make appointment of an administrator, in ..... 1908. (ii) true, it is that section 78 of the 1997 act repealed as many as seven enactments of which, the bombay public trusts act, 1950 madras hindu religious and charitable endowments act, 1951, the mysore religious and charitable institutions act, 1927, the coorg temple funds management regulation, 1892 & coorg temple funds management act, 1956, are relevant, others not being applicable. it is also true that the 1997 act is not applicable inter alia to mutts, as such; section 1 of karnataka amending act no.27 of 2011 reads: the ..... constitution defines law very widely and the impugned order appointing the administrator answers this description, is a misconception, to say the least. true it is, that the definition of law chosen by the makers of the constitution in this article is 23 1986 scr (3) 518 - 43 - wp no.25316/2022 c/w wp no.25318/2022, generic in nature. it is pervasively inclusive and mr.h.m.seervai, a jurist of yester decades aptly reasoned out, why it is so, as under: art .....
Tag this Judgment!Court : Karnataka
Decided on : May-22-2023
..... any complaint whatsoever against them. whether these persons could have been delegated certain powers, does not pertain to the domain of public law and therefore, a writ court ordinarily does not examine such questions vide life insurance corporation of india vs escorts ltd21 . (e) as to executive power of the state and the meaning of law : (i) learned sr. advocate mr.patil appearing for the petitioners submitted that the state government lacked competence to make appointment of an administrator, in ..... 1908. (ii) true, it is that section 78 of the 1997 act repealed as many as seven enactments of which, the bombay public trusts act, 1950 madras hindu religious and charitable endowments act, 1951, the mysore religious and charitable institutions act, 1927, the coorg temple funds management regulation, 1892 & coorg temple funds management act, 1956, are relevant, others not being applicable. it is also true that the 1997 act is not applicable inter alia to mutts, as such; section 1 of karnataka amending act no.27 of 2011 reads: the ..... constitution defines law very widely and the impugned order appointing the administrator answers this description, is a misconception, to say the least. true it is, that the definition of law chosen by the makers of the constitution in this article is 23 1986 scr (3) 518 - 43 - wp no.25316/2022 c/w wp no.25318/2022, generic in nature. it is pervasively inclusive and mr.h.m.seervai, a jurist of yester decades aptly reasoned out, why it is so, as under: art .....
Tag this Judgment!Court : Karnataka
Decided on : May-22-2023
..... any complaint whatsoever against them. whether these persons could have been delegated certain powers, does not pertain to the domain of public law and therefore, a writ court ordinarily does not examine such questions vide life insurance corporation of india vs escorts ltd21 . (e) as to executive power of the state and the meaning of law : (i) learned sr. advocate mr.patil appearing for the petitioners submitted that the state government lacked competence to make appointment of an administrator, in ..... 1908. (ii) true, it is that section 78 of the 1997 act repealed as many as seven enactments of which, the bombay public trusts act, 1950 madras hindu religious and charitable endowments act, 1951, the mysore religious and charitable institutions act, 1927, the coorg temple funds management regulation, 1892 & coorg temple funds management act, 1956, are relevant, others not being applicable. it is also true that the 1997 act is not applicable inter alia to mutts, as such; section 1 of karnataka amending act no.27 of 2011 reads: the ..... constitution defines law very widely and the impugned order appointing the administrator answers this description, is a misconception, to say the least. true it is, that the definition of law chosen by the makers of the constitution in this article is 23 1986 scr (3) 518 - 43 - wp no.25316/2022 c/w wp no.25318/2022, generic in nature. it is pervasively inclusive and mr.h.m.seervai, a jurist of yester decades aptly reasoned out, why it is so, as under: art .....
Tag this Judgment!Court : Karnataka Dharwad
Decided on : Mar-17-2023
..... applicable to the facts and circumstance of the present case on hand and emphatically submits that intervention of this court is required in this appeal. 26.to controvert the arguments of the learned counsel for the appellants/revenue, learned counsel shri mayank jain for the respondent/assessee submitted that the reliance on evidence of transporters itself is without jurisdiction contrary to income tax act, indian evidence act and civil procedure code therefore, the evidence of transporters cannot be relied on by the assessing officer. this is the law as understood from reading of the provisions and the law declared by the hon ble patna high court in the case of dr. m.p. sinha vs. life insurance corporation ..... type of expenditure in the directors hand, it will be allowable as the expenditure in the hands of the assessee and treated as salary/perquisite in the hands of the directions receiving it. remissible under section 198 and section 309 of the companies act, 1956. further this legal position stands concluded by a judgment of gujarat high court in sayai iron & engg. co. vs. cit reported in (2002) 253 itr0749(guj). 29.learned ..... such expenditure. 22 22.further, in the case of j.k. panthaki & co. vs. income tax officer,reported in (2010)78 cch0724karhc, wherein at paragraph nos.38 & 43, it is held as under: 38. infraction of the law is not a normal incident of business. only such disbursements can be deducted as are really incidental to the business itself. they cannot be deducted .....
Tag this Judgment!Court : Karnataka
Decided on : Jun-27-2023
1 R IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE27H DAY OF JUNE, 2023 PRESENT THE HON'BLE MR JUSTICE K.SOMASHEKAR AND THE HON'BLE MR JUSTICE UMESH M ADIGA` WRIT APPEAL No.587 OF2016(L-PF) BETWEEN:1. REGIONAL PROVIDENT FUND COMMISSIONER, EMPLOYEES' PROVIDENT FUND ORGANIZATION, NO.2, MARUTHI COMPLEX, 1ST A MAIN ROAD, HIG A SECTOR, NEAR SBI, YELAHANKA NEW TOWN, BANGALORE - 560 064.2. RECOVERY OFFICER EMPLOYEES' PROVIDENT FUND ORGANIZATION, SUB-REGIONAL OFFICE, NO.2, MARUTHI COMPLEX, 1ST A MAIN ROAD, HIG A SECTOR, NEAR SBI, YELAHANKA NEW TOWN, BANGALORE-560 064. ...APPELLANTS (BY SMT.B.V. VIDYULATHA., ADVOCATE) AND: M/S. HMT LIMITED, A COMPANY REGISTERED UNDER THE INDIAN COMPANIES ACT, 1913, HAVING ITS REGISTERED OFFICE AT NO.59, HMT BHAVAN, BELLARY ROAD, BANGALORE-560 032, 2 REPTD. BY CHAIRMAN AND MANAGING DIRECTOR SRI.S.GIRISH KUMAR ..RESPONDENT (BY SRI. M.N. KUMAR., ADVOCATE) THIS WRIT APPEAL FILED UNDER SECTION4OF THE KARNATAKA HIGH COURT ACT, 1961 PRAYING TO SET ASIDE TH...
Tag this Judgment!Court : Karnataka
Decided on : Jan-24-2023
- 1 - MFA No.1967 of 2018 C/W MFA.CROB No.50 of 2019 IN THE HIGH COURT OF KARNATAKA AT BENGALURU R DATED THIS THE24H DAY OF JANUARY, 2023 BEFORE THE HON'BLE MR JUSTICE HANCHATE SANJEEVKUMAR MISCELLANEOUS FIRST APPEAL NO.1967/2018 C/W MFA.CROB.NO.50/2019 (MV-D) IN MFA NO.1967/2018 BETWEEN: ORIENTAL INSURANCE CO. LTD., DO.II, NEW MUSLIM HOSTEL COMPLEX, SARASWATHIPURAM, MYSURU, NOW REPRESENTED BY REGIONAL MANAGER, ORIENTAL INSURANCE CO., LTD., REGIONAL OFFICE, #44/45, LEO SHOPPING COMPLEX, RESIDENCY ROAD, BENGALURU-560 025. APPELLANT (BY SRI A.N.KRISHNA SWAMY, ADVOCATE) AND:1. SMT RATNAMMA W/O KALASWAMY NOW AGED ABOUT58YEARS, 2. K. MALLIKARJUNA SWAMY S/O KALASWAMY NOW AGED ABOUT42YEARS R/A #105, A BLOCK, - 2 - MFA No.1967 of 2018 C/W MFA.CROB No.50 of 2019 JALAPURI MYSURU-570001.3. K. SATISH KUMAR S/O KALASWAMY NOW AGED ABOUT36YEARS, 4. SMT. ROOPA W/O SHEKAR NOW AGED ABOUT34YEASR, RESPONDENTS NO.1, 3 & 4 HEREIN ARE R/A #1794, II STAGE, POLICE LAYOUT SARDAR VALLABAI PATEL NAGAR, MYSURU-570...
Tag this Judgment!Court : Karnataka
Decided on : Jan-24-2023
- 1 - MFA No.1967 of 2018 C/W MFA.CROB No.50 of 2019 IN THE HIGH COURT OF KARNATAKA AT BENGALURU R DATED THIS THE24H DAY OF JANUARY, 2023 BEFORE THE HON'BLE MR JUSTICE HANCHATE SANJEEVKUMAR MISCELLANEOUS FIRST APPEAL NO.1967/2018 C/W MFA.CROB.NO.50/2019 (MV-D) IN MFA NO.1967/2018 BETWEEN: ORIENTAL INSURANCE CO. LTD., DO.II, NEW MUSLIM HOSTEL COMPLEX, SARASWATHIPURAM, MYSURU, NOW REPRESENTED BY REGIONAL MANAGER, ORIENTAL INSURANCE CO., LTD., REGIONAL OFFICE, #44/45, LEO SHOPPING COMPLEX, RESIDENCY ROAD, BENGALURU-560 025. APPELLANT (BY SRI A.N.KRISHNA SWAMY, ADVOCATE) AND:1. SMT RATNAMMA W/O KALASWAMY NOW AGED ABOUT58YEARS, 2. K. MALLIKARJUNA SWAMY S/O KALASWAMY NOW AGED ABOUT42YEARS R/A #105, A BLOCK, - 2 - MFA No.1967 of 2018 C/W MFA.CROB No.50 of 2019 JALAPURI MYSURU-570001.3. K. SATISH KUMAR S/O KALASWAMY NOW AGED ABOUT36YEARS, 4. SMT. ROOPA W/O SHEKAR NOW AGED ABOUT34YEASR, RESPONDENTS NO.1, 3 & 4 HEREIN ARE R/A #1794, II STAGE, POLICE LAYOUT SARDAR VALLABAI PATEL NAGAR, MYSURU-570...
Tag this Judgment!