w w w . L a w y e r S e r v i c e s . i n



M/s. Kaveri Associates, Rep. by its Managing Partner, Rishabchand Bhansali v/s The Assistant Commissioner of Income Tax Circle 5(1), Bangalore


Company & Directors' Information:- C P AND ASSOCIATES PRIVATE LIMITED [Active] CIN = U45201DL2001PTC111850

Company & Directors' Information:- C M ASSOCIATES PRIVATE LIMITED [Active] CIN = U51101CH2010PTC032255

Company & Directors' Information:- R A S ASSOCIATES LTD [Active] CIN = U74210WB1988PLC045492

Company & Directors' Information:- REP CORPORATION PRIVATE LIMITED [Strike Off] CIN = U26921TN2005PTC055138

Company & Directors' Information:- KAVERI (INDIA) LIMITED [Amalgamated] CIN = U51909TG1984PLC031391

Company & Directors' Information:- B B C ASSOCIATES LIMITED [Active] CIN = U45309TN1988PLC015954

Company & Directors' Information:- KAVERI (INDIA) LTD. [Not available for efiling] CIN = L51909AS1984PLC002239

Company & Directors' Information:- B N T ASSOCIATES LTD [Strike Off] CIN = U17119WB1935PLC008284

Company & Directors' Information:- P V M ASSOCIATES PVT LTD [Active] CIN = U51226DL1987PTC311009

Company & Directors' Information:- A P ASSOCIATES PVT LTD [Active] CIN = U72200AS1994PTC004194

Company & Directors' Information:- S. P. ASSOCIATES PRIVATE LIMITED [Active] CIN = U74899DL1995PTC066986

Company & Directors' Information:- AT ASSOCIATES PRIVATE LIMITED [Active] CIN = U51109OR2008PTC009787

Company & Directors' Information:- F AND A ASSOCIATES PRIVATE LIMITED [Active] CIN = U74120UP2015PTC075062

Company & Directors' Information:- D C P ASSOCIATES PRIVATE LIMITED [Strike Off] CIN = U51311DL1987PTC026667

Company & Directors' Information:- A R ASSOCIATES PRIVATE LIMITED [Active] CIN = U74899DL1987PTC029533

Company & Directors' Information:- N S ASSOCIATES PRIVATE LIMITED [Active] CIN = U74210DL2002PTC117462

Company & Directors' Information:- K V ASSOCIATES PVT LTD [Active] CIN = U01122PB1986PTC006863

Company & Directors' Information:- D V ASSOCIATES PRIVATE LIMITED [Strike Off] CIN = U45201CH2000PTC024072

Company & Directors' Information:- P P ASSOCIATES PVT LTD [Strike Off] CIN = U51228PB1990PTC010014

Company & Directors' Information:- I J ASSOCIATES PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U74899DL1988PTC032756

Company & Directors' Information:- P K C & ASSOCIATES PVT LTD [Converted to LLP and Dissolved] CIN = U45202WB1987PTC041774

Company & Directors' Information:- H S AND ASSOCIATES PVT LTD [Active] CIN = U55101AS1988PTC002910

Company & Directors' Information:- M S ASSOCIATES PRIVATE LIMITED [Strike Off] CIN = U74899DL1989PTC038395

Company & Directors' Information:- J S ASSOCIATES PRIVATE LIMITED [Active] CIN = U74899DL1987PTC028180

Company & Directors' Information:- V S ASSOCIATES PRIVATE LIMITED [Active] CIN = U74899DL1995PTC068018

Company & Directors' Information:- BHANSALI & COMPANY PVT. LTD. [Under Liquidation] CIN = U51226WB1993PTC059951

Company & Directors' Information:- L S ASSOCIATES PVT LTD [Strike Off] CIN = U74140WB1985PTC039501

Company & Directors' Information:- P. S. ASSOCIATES PRIVATE LIMITED [Active] CIN = U45201DL1984PTC018057

Company & Directors' Information:- O & S ASSOCIATES PRIVATE LIMITED [Active] CIN = U74210TN2004PTC053764

Company & Directors' Information:- S A S ASSOCIATES PRIVATE LIMITED [Active] CIN = U74899DL1991PTC045528

Company & Directors' Information:- V K ASSOCIATES PRIVATE LIMITED [Active] CIN = U74899DL1983PTC015519

Company & Directors' Information:- A AND A ASSOCIATES PVT LTD [Converted to LLP] CIN = U74140PB1989PTC009864

Company & Directors' Information:- S S ASSOCIATES PRIVATE LIMITED [Strike Off] CIN = U74899DL1986PTC023665

Company & Directors' Information:- L R ASSOCIATES PRIVATE LIMITED [Strike Off] CIN = U70101DL1999PTC100897

Company & Directors' Information:- H B ASSOCIATES PRIVATE LIMITED [Strike Off] CIN = U45201AS2003PTC007275

Company & Directors' Information:- R. S. ASSOCIATES PRIVATE LIMITED [Active] CIN = U51900HR2011PTC042294

Company & Directors' Information:- A. M. ASSOCIATES PRIVATE LIMITED [Active] CIN = U74900JK2012PTC003760

Company & Directors' Information:- K M ASSOCIATES PRIVATE LIMITED [Active] CIN = U55101DL2001PTC110937

Company & Directors' Information:- M AND A ASSOCIATES PRIVATE LIMITED [Strike Off] CIN = U74899DL1993PTC054477

Company & Directors' Information:- B R ASSOCIATES PRIVATE LIMITED [Active] CIN = U28181UP1993PTC015740

Company & Directors' Information:- R T & ASSOCIATES PRIVATE LIMITED [Active] CIN = U74210DL2002PTC115350

Company & Directors' Information:- 3 P' ASSOCIATES PRIVATE LIMITED [Active] CIN = U70200DL2012PTC242811

Company & Directors' Information:- H R ASSOCIATES PRIVATE LIMITED [Active] CIN = U45200DL2012PTC231105

Company & Directors' Information:- S AND A ASSOCIATES PRIVATE LIMITED [Active] CIN = U74899DL1987PTC028051

Company & Directors' Information:- D. P. ASSOCIATES PVT. LTD. [Strike Off] CIN = U45203OR1993PTC003418

Company & Directors' Information:- T R J ASSOCIATES PRIVATE LIMITED [Active] CIN = U74899DL1988PTC032265

Company & Directors' Information:- K B ASSOCIATES LIMITED [Active] CIN = U51909DL1983PLC016142

Company & Directors' Information:- H. J. ASSOCIATES PRIVATE LIMITED [Converted to LLP] CIN = U51219DL1984PTC017269

Company & Directors' Information:- S L ASSOCIATES PVT LTD [Active] CIN = U74899DL1980PTC010620

Company & Directors' Information:- M AND N ASSOCIATES PRIVATE LIMITED [Active] CIN = U67120MP1994PTC008890

Company & Directors' Information:- C T ASSOCIATES PRIVATE LIMITED [Active] CIN = U74910MH1996PTC102599

Company & Directors' Information:- D J AND ASSOCIATES PVT LTD [Active] CIN = U51109AS1994PTC004126

Company & Directors' Information:- R R ASSOCIATES PVT LTD [Active] CIN = U70101WB1987PTC042757

Company & Directors' Information:- R K ASSOCIATES PVT LTD [Active] CIN = U74899DL1980PTC010641

Company & Directors' Information:- K A ASSOCIATES PRIVATE LIMITED [Strike Off] CIN = U45201DL2004PTC128162

Company & Directors' Information:- M P ASSOCIATES PRIVATE LIMITED [Active] CIN = U51909UP2002PTC026702

Company & Directors' Information:- G M G ASSOCIATES PRIVATE LIMITED [Active] CIN = U74899DL2000PTC108670

Company & Directors' Information:- M AND M BANGALORE PRIVATE LIMITED [Active] CIN = U01403KA2012PTC062199

Company & Directors' Information:- E-ASSOCIATES INDIA PRIVATE LIMITED [Active] CIN = U72200KA2006PTC039989

Company & Directors' Information:- S. J. ASSOCIATES PRIVATE LIMITED [Strike Off] CIN = U45202UP1996PTC021158

Company & Directors' Information:- M M AND ASSOCIATES PRIVATE LIMITED [Strike Off] CIN = U45101UP1987PTC008758

Company & Directors' Information:- M J ASSOCIATES PRIVATE LIMITED [Strike Off] CIN = U70101DL1984PTC018559

Company & Directors' Information:- N N ASSOCIATES PRIVATE LIMITED [Under Process of Striking Off] CIN = U25199TN1980PTC008508

Company & Directors' Information:- A J ASSOCIATES PRIVATE LIMITED [Strike Off] CIN = U74899DL1988PTC031458

Company & Directors' Information:- R G ASSOCIATES PVT LTD [Strike Off] CIN = U70101WB1982PTC034627

Company & Directors' Information:- C S AND ASSOCIATES PRIVATE LIMITED [Active] CIN = U45201TZ2005PTC011859

Company & Directors' Information:- K K AND ASSOCIATES PRIVATE LIMITED [Strike Off] CIN = U74900MH2012PTC235376

Company & Directors' Information:- S H A ASSOCIATES PRIVATE LIMITED [Strike Off] CIN = U45202DL2003PTC120698

Company & Directors' Information:- A D ASSOCIATES PVT LTD [Strike Off] CIN = U74300PB1991PTC011428

Company & Directors' Information:- V. S. ASSOCIATES PRIVATE LIMITED [Active] CIN = U36998RJ1994PTC008939

Company & Directors' Information:- C A A ASSOCIATES PRIVATE LIMITED [Strike Off] CIN = U45400MH2011PTC223468

Company & Directors' Information:- L R ASSOCIATES PRIVATE LIMITED [Active] CIN = U74140MH1992PTC066242

Company & Directors' Information:- J. C. ASSOCIATES PRIVATE LIMITED [Active] CIN = U74999UP2011PTC046779

Company & Directors' Information:- A R M ASSOCIATES PRIVATE LIMITED [Active] CIN = U74900JK2012PTC003703

Company & Directors' Information:- R A ASSOCIATES PRIVATE LIMITED [Strike Off] CIN = U67120CH2003PTC025995

Company & Directors' Information:- D M ASSOCIATES PRIVATE LIMITED [Active] CIN = U70100CH2004PTC026958

Company & Directors' Information:- S M S ASSOCIATES PRIVATE LIMITED [Active] CIN = U74899DL1975PTC007653

Company & Directors' Information:- V D ASSOCIATES PRIVATE LIMITED [Active] CIN = U74899DL1988PTC030677

Company & Directors' Information:- W G ASSOCIATES PRIVATE LIMITED [Strike Off] CIN = U00000DL1988PTC030330

Company & Directors' Information:- P. T. & ASSOCIATES PRIVATE LIMITED [Active] CIN = U74140DL2006PTC155265

Company & Directors' Information:- V R ASSOCIATES PRIVATE LIMITED [Active] CIN = U70109DL2013PTC246964

Company & Directors' Information:- G. V. ASSOCIATES PRIVATE LIMITED [Strike Off] CIN = U67190DL2002PTC118104

Company & Directors' Information:- W E ASSOCIATES PRIVATE LIMITED [Active] CIN = U74140MP2008PTC021080

Company & Directors' Information:- A AND K ASSOCIATES PRIVATE LIMITED [Active] CIN = U45200GJ2012PTC069296

Company & Directors' Information:- R. H. ASSOCIATES PRIVATE LIMITED [Active] CIN = U29309HR2019PTC079463

Company & Directors' Information:- M J ASSOCIATES PRIVATE LIMITED [Strike Off] CIN = U00061KA1984PTC005829

Company & Directors' Information:- S AND A ASSOCIATES PRIVATE LIMITED [Strike Off] CIN = U74300DL1992PTC049422

Company & Directors' Information:- A & A ASSOCIATES PVT LTD [Not available for efiling] CIN = U19111WB1973PTC029043

Company & Directors' Information:- D & I ASSOCIATES COMPANY PRIVATE LIMITED [Strike Off] CIN = U74120DL2007PTC166193

Company & Directors' Information:- B M ASSOCIATES PRIVATE LIMITED [Strike Off] CIN = U45200DL2006PTC155219

Company & Directors' Information:- B N C ASSOCIATES PRIVATE LIMITED [Strike Off] CIN = U17121DL1984PTC018075

    I.T.A. No. 375 of 2013

    Decided On, 31 August 2020

    At, High Court of Karnataka

    By, THE HONOURABLE MR. JUSTICE ALOK ARADHE & THE HONOURABLE MR. JUSTICE H.T. NARENDRA PRASAD

    For the Appellant: A. Shankar, Sr. Counsel, M. Lava, Advocate. For the Respondent: K.V. Aravind, Advocate.



Judgment Text


(Prayer: This ITA is filed Under Section 260-A of I.T. Act, 1961 arising out of order dated 28.03.2013 passed in ITA No.161/Bang/2012, for the Assessment Year 1999-2000, praying that this Hon'ble Court may be pleased to:

(i) formulate the substantial questions of law stated therein.

(i) allow the appeal and set aside the findings to the extent against the appellant in the order passed by the Tribunal in ITA No.161/Bang/2012 dated 28-03-2013.)

Alok Aradhe, J.

1. This appeal under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the Act for short) has been preferred by the assessee. The subject matter of the appeal pertains to the Assessment year 1999-00. The appeal was admitted by a bench of this Court vide order dated 17.03.2014 on the following substantial questions of law:

(i) Whether there is proper assumption of jurisdiction for penalty proceedings when the appellant has not been put to notice of the correct limb under Section 271(1)(c) for which the penalty has been initiated on the facts and circumstances of the case?

(ii) Whether the Tribunal was justified in law in not appreciating that two orders of penalty cannot be passed for one Assessment year and further whether it is permissible in law to issue notice under Section 271(1)(c) for the Assessment year 2002-03 but pass an order of penalty for the Assessment year 99-00 and consequently whether there is valid assumption of jurisdiction under Section 27(1)(c) under the facts and circumstances of the case?

(iii) Whether the Tribunal was justified in law in holding that the appellant had not discharged the onus placed on him in view of Explanation 1 to Section 271(1)(c) of the Act more so when the appellant had demonstrated that the amounts have been refunded back to the creditors on the facts and circumstances of the case?

(iv) Whether the Tribunal was correct in holding that mere disbelief of an explanation will be sufficient to impose penalty and without independently appreciating the facts justifying imposition of penalty, consequently failed to appreciate the fact that the penalty proceedings are independent of the assessment proceedings when it is settled law that penalty proceedings are not automatic on the facts and circumstances of the case?

(v) Without prejudice whether the authorities failed to appreciate that most of the advances have been repaid and evidenced by confirmation in registered sale deeds. Without further prejudice, the Tribunal failed to appreciate that eth amounts advanced by Sri.K.Ratanlal and Smt.Kanchan Kanwar are Income Tax assesses and had the capacity to advance the monies and consequently no penalty could be levied on such amounts on the facts and circumstances of the case?

(vi) Whether the Tribunal was justified in law in confirming the penalty under Section 271(1)(c)of the Act of Rs.26,42,500/- when the said penalty is neither legally tenable nor factually permissible in law and consequently passed a perverse order under the facts and circumstances of the case?

2. Facts leading to filing of this appeal briefly stated are that assessee is a partnership firm constituted under the deed of partnership dated 16.03.1996. The business of the firm is to construct, develop, build and sell flats, shop, residential and commercial complex, godown and office etc. The assessee did not commence any business since its inception till the end of 31.03.1999. The only activity carried on by the assessee during the year was commencement of a construction of a shopping center in Arcot Srinivasachar street, Bangalore towards which advances to the tune of Rs.75,50,000/- were received by the assessee from various persons. The assessee for the Assessment year 1999-00 declared his income as 'NIL'. By an order dated 21.03.2005, the Assessing Officer determined the income of the assessee at Rs.75,50,000/- under Section 143(3) read with Section 147 of the Act. Being aggrieved, the assessee filed an appeal before Commissioner of Income Tax (Appeals), which was dismissed by an order dated 29.09.2009. The order of the Commissioner of Income Tax (Appeals) was upheld by the Income Tax Appellate Tribunal (hereinafter referred to as 'the Tribunal', for short) vide order dated 29.03.2010.

3. The assessee thereupon approached this court by filing an appeal, which was dismissed by a bench of this court vide order dated 10.07.2012. The assessee thereupon approached the Supreme Court by filing Special Leave Petition, which was dismissed vide order dated 09.11.2012. The Assessing Officer thereafter, passed orders under Section 271(1)(c) of the Act vide order dated 28.03.2011 and 31.03.2011. The assessee being aggrieved, by the aforesaid order filed an appeal before Commissioner of Income Tax (Appeals), which was dismissed by order dated 07.12.2011. The order of the Commissioner of Income Tax (Appeals) was upheld by the Tribunal vide order dated 28.03.2013. In the aforesaid factual background, this appeal has been filed.

4. Learned Senior counsel for the assessee submitted that if first substantial question of law is answered in favour of the assessee, the remaining substantial questions of law have been rendered academic. It is submitted that the notice under Section 274 read with Section 271(1)(c) was issued for the Assessment year 2002-03 and not for impugned assessment year 1999-00 and therefore, the notice is per se bad in law and the order of penalty passed on the basis of the aforesaid notice is without jurisdiction. It is also pointed out that in the notice, there is no mention that the assessee has concealed the particulars of income or has furnished inaccurate particulars of income and therefore, the notice is bad in law. It is also urged that penalty proceedings and assessment proceedings are distinct and since, the assessee had not commenced the business, the assessee could not have earned any income, which had not been accounted for. However, the aforesaid aspect of the matter has not been appreciated. It is also contended that most of the amounts taken as advance and added under Section 68 of the Act was refunded and consequently, the question of treating the same as concealed income for the purposes of levy of penalty is illegal. It is also submitted that the issue with regard to validity of the proceeding initiated under Section 271(1)(c) of the Act against the assessee is no longer res integra and is covered by decisions of Supreme Court in 'PCIT VS. DECCAN MINING SYNDICATE PVT. LTD', 262 TAXMAN 305 (SC), 'CIT VS. SSA'S EMERALD MEADOWS', 242 TAXMAN 180 (SC), 'CIT VS. V.S.LAD & SONS', SLP (CIVIL) CC 1129/2014 DT.03.03.2014 (SC), 'CIT VS. KURIAN HUSSAIN IBRAHIMJI MITHIBORWALA', 82 ITR 821 (SC) and 'CIT VS. VEERABHADRAPPA SANGAPPA & CO.,', SLP(C)NO.13898/2014 DATED 11.07.2016 (SC) and decisions of this court in 'CIT VS. MANJUNATHA COTTON AND GINNING FACTORY', 359 ITR 565 (KAR), 'K.NATARAJAN VS. DCIT IN ITA 176-181/2009 DT. 17.11.2014 (KAR), 'KRITA ENGINEERING PVT LTD VS. ACIT IN ITA 225/2011 DT. 19.12.2018 (KAR). 'SAFINA HOTELS PVT. LTD. VS. CIT 237 TAXMAN 702 (KAR), 'S.P.PRASAD VS. ACIT IN ITA 170-175/2010 DT. 20.11.2018 (KAR), 'S.CHANDRASHEKAR VS. ACIT', 396 ITR 538 (KAR), 'CIT VS. B.N.KESHAV IN ITA 21/2003 DATED 03.04.2008 (KAR), and 'GAYATHRI EXPORTS VS. ACIT IN ITA 640/2015 DATED 24.04.2018 (KAR).

5. On the other hand, learned counsel for revenue has supported the order passed by the authorities. It is however fairly submitted that in case, first substantial question of law is answered in favour of the assessee, the remaining substantial questions of law are rendered academic.

6. We have considered the submissions made by learned counsel on both the sides and have perused the record. It is pertinent to note that the assesssee since, its inception till the end of previous year i.e., 31.03.1999 did not commence any business. The notice under Section 274 read with Section 271(1)(c) was issued for Assessment year 2002-03 and not for the Assessment year in question that is 1999-00. Besides this, it is noteworthy that there was no mention in the notice that the assessee has concealed the income or furnished inaccurate particulars of income. The authorities have failed to appreciate that the penalty proceeding and the assessment proceeding are distinct and since, the assessee had not commenced the business, therefore, it could not have earned income, which had not been accounted for. T

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he Tribunal has failed to take into account the well settled legal principles that mere disbelief of an explanation will not be sufficient to impose penalty. For the aforementioned reasons and in view of well settled legal principles referred to by learned Senior counsel for the assessee, the first substantial question of law is answered in the negative and in favour of the assessee. In view of our answer to the first substantial question of law, the remaining substantial questions of law have remained academic and therefore, it not necessary to answer the same. 7. In view of preceding analysis, the order dated 28.03.2013 passed by the Income Tax Appellate Tribunal to the extent it is against the assessee as well as the order passed by the Assessing Officer dated 28.03.2011 and 31.03.2011 and order of Commissioner of Income Tax (Appeals) dated 07.12.2011 are hereby quashed. In the result, the appeal is disposed of.
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09-09-2020 Santosh @ Sada Mahadev Chand Rakodi Versus The State of Karnataka, Rep. by SPP, Dharwad High Court of Karnataka Circuit Bench At Dharwad
09-09-2020 Shashirekha Versus The State of Karnataka, Represented by Hulimavu Police Station, Bangalore High Court of Karnataka
09-09-2020 Padmavathi Hospitality and Facilities Management Service, Rep. by its Authorized Representative J. Anjananandan Versus The Tamil Nadu Medical Service Corporation, (A Government of Tamil Nadu undertaking), Chennai & Others High Court of Judicature at Madras
08-09-2020 M/s. Bangalore Club Versus The Commissioner of Wealth Tax & Another Supreme Court of India
08-09-2020 S. Jagannatha Rao Versus Air India Limited, Rep. by its Chairman and Managing Director, New Delhi & Others High Court of Judicature at Madras
08-09-2020 Thippanna & Another Versus State by Masthi Police, Represented by State Public Prosecutor, Bangalore & Another High Court of Karnataka
08-09-2020 The State of Tamil Nadu, Rep. by the Collector of the Nilgiris, Udhagamandalam Versus Janaki High Court of Judicature at Madras
08-09-2020 Jai Bharath College of Management & Engineering Technology, Rep. by Its Chairman, Ernakulam & Others Versus The State of Kerala, Rep. by Its Secretary to Government, Higher Education Department, Trivandrum & Others High Court of Kerala
07-09-2020 The Tamil Nadu Public Service Commission Rep. by its Secretary, Chennai Versus P. Muthian High Court of Judicature at Madras
07-09-2020 Anthosh Kumar Bavara Versus State of Karnataka by Inspector of Police, Represented by High Court Govt. Pleader, Bangalore & Another High Court of Karnataka
07-09-2020 Sir Venkatramanaswamy Blue Metals, Rep by its Managing Partner, M. Sivanandam & Another Versus The Assistant Commissioner, Karur & Others High Court of Judicature at Madras
04-09-2020 Y. Devadas Versus State of Telangana, Rep., by Special Chief Secretary, Education Dept., Government of Telangana & Another High Court of for the State of Telangana
04-09-2020 K. Ebnezer Versus The State of Telangana, rep by its Principal Secretary to Government, Home Department, Secretariat, Hyderabad & Others High Court of for the State of Telangana
04-09-2020 Saluvadi Sumalatha Versus The Telangana Residential Educational Institutions Recruitment Board (TREI-RB) rep., by its, Executive Officer (Convenor) & Another High Court of for the State of Telangana
04-09-2020 K. Ravi Versus The Government of Tamil Nadu, Rep. by its Secretary, Department of Labour & Employment, Chennai & Others High Court of Judicature at Madras
04-09-2020 Natarajan Versus The State of Tamil Nadu, Rep by its Secretary to Govt. Dept. of Municipal Admin & Water Supply, City V, Chennai & Others High Court of Judicature at Madras
04-09-2020 Alfadul Sobhi & Another Versus State of Karnataka, Rep. by its State Public Prosecutor, Bengaluru High Court of Karnataka
03-09-2020 Tamil Nadu Uniformed Services Recruitment Board, Rep. by its Member Secretary, Chennai. Another Versus S. Manikandan High Court of Judicature at Madras
03-09-2020 B. Rajesh & Another Versus Union of India, Rep. by its Ministry of Corporate Affairs, New Delhi & Others High Court of Judicature at Madras
03-09-2020 Kothapalli Govinda Rajulu Versus The State of Andhra Pradesh, Rep. by its Principal Secretary, Endowment Department, Secretariat, Velagapudi & Others High Court of Andhra Pradesh
03-09-2020 Taba Tagar Versus The State of Arunachal Pradesh Rep. By Its Chief Secretary to the Govt. of Arunachal Pradesh Itanagar, Arunachal Pradesh & Others High Court of Gauhati
03-09-2020 Meharaj @ Meharaj Begum Versus State by K.G. Halli P.S., Rep. by Government Pleader High Court of Karnataka
03-09-2020 F. Srilekha & Another Versus State of Karnataka, Rep. by S.P.P., Bengaluru High Court of Karnataka
03-09-2020 Yedla Babulu & Others Versus State of Telangana rep. by its Principal Secretary, Revenue Department (J.A & L.A), T.S. Secretariat Buildings, Hyderabad & Others High Court of for the State of Telangana
03-09-2020 Joe Abraham Mathews Versus State of Karnataka, Represented by SPP, Bangalore High Court of Karnataka
03-09-2020 M. Ravi & Others Versus State by Vishwanathapura P.S., Rep. by SPP, Bengaluru & Another High Court of Karnataka
02-09-2020 G.C. Kishor Kumar Versus Karnataka State Handicrafts Development Corporation Ltd., Rep. by its Managing Director, Bengaluru & Others High Court of Karnataka
02-09-2020 All India Union Bank Officer, Staff Association Rep. by its General Secretary, AIBOA, Chennai Versus Brajeshwar Sharma, The Chief General Manager(HR) Union Bank of India, Mumbai High Court of Judicature at Madras
02-09-2020 Philip Stephen Versus The State of Karnataka, Rep. by its Principal Secretary Revenue Department, Bangalore & Others High Court of Karnataka
01-09-2020 M/s Elgi Equipments Ltd., Rep.by its company Secretary, S. Raveendar, Coimbatore Versus M/s Kurichi New Town Development Authority Rep.by its Member Secretary, Kurichi, Coimbatore & Another High Court of Judicature at Madras
01-09-2020 M/s. United India Insurance Co. Ltd., Rep. By its Divisional Manager, Arani Versus Raja & Others High Court of Judicature at Madras
01-09-2020 The Commissioner of Income-Tax, Bangalore & Another Versus M/s. Rajmahal Silks Partnership Firm, Bangalore High Court of Karnataka
01-09-2020 Pavai Varam Educational Trust Established and Administering, Paavai College of Pharmacy and Research, Rep. by Chairman V. Natarajan Versus The Pharmacy Council of India, Represented by the Secretary cum Registrar, New Delhi High Court of Judicature at Madras
01-09-2020 Vazhuvoor Ravi Versus The State of TamilNadu, Rep.by the Chief Secretary, Chennai & Others High Court of Judicature at Madras
31-08-2020 M/s. AAF India Private Limited, Rep. by its Authorised Signatory Jagruti Mursenia Versus M/s. KBR Industries, Represented by its Partner High Court of Karnataka
31-08-2020 Commissioner of Income Tax Bangalore-III & Another Versus Vinay Mishra High Court of Karnataka
28-08-2020 M/s. Anish Orchardes Private Ltd. Rep. by its Director S. Bhavani & Others Versus The Official Liquidator, High Court, Madras as Provisional Liquidator of Maxworth Orchards (India) Ltd. Orchards (India) Ltd. Rep. by Administrator K. Alagiriswami & Others High Court of Judicature at Madras
28-08-2020 K.V. Sayan & Another Versus The State rep. By Inspector of Police, Kotagiri Police Station, The Nilgiris & Another High Court of Judicature at Madras
28-08-2020 Chandan @ Abcd Chandan Versus State of Karnataka, Rep. by the State Public Prosecutor, Benglauru High Court of Karnataka
28-08-2020 M/s Urban Systems Versus The Union of India Rep. By The Secretary To The Govt of India, Min of Finance, Deptt of Revenue Central Board of Indirect Taxes And Customs, North Block, New Delhi & Others High Court of Gauhati
28-08-2020 Karnataka Professional Colleges Foundation Rep. by its Secretary R.V. Govinda Rao & Others Versus State of Karnataka, Represented by its Principal Secretary & Others High Court of Karnataka
28-08-2020 Ponnayal & Others Versus The State of Tamil Nadu, Rep.by the Additional Chief Secretary, Highways & Minor Ports Department, Chennai & Others High Court of Judicature at Madras
28-08-2020 Mahindra Lifespace Developers Ltd., Rep.by its Authorized Signatory R. Eswaran Versus The Chairman and Managing Director, TANGEDCO, Chennai & Others High Court of Judicature at Madras
28-08-2020 Shifa Khairun Versus The Government of Tamil Nadu, Rep.by its Secretary to the Government, Health & Family Welfare Department, Chennai & Others High Court of Judicature at Madras
27-08-2020 Phatik Sonowal Versus State Of Assam Rep. By The Comm. & Secy. To The Govt. of Assam, Education (Elementary), Gauhati & Others High Court of Gauhati