Karnataka High Court

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High Court Dismisses Revenue Appeal in Income Tax Penalty Case — No Substantial Question of Law Arises. Penalty under Section 271(1)(c) of Income Tax Act, 1961 cannot be imposed for mere disallowance of claim without finding of concealment or furnishing inaccurate particulars....

The Revenue filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal dated 29.12.2016, which had set aside the penalty imposed on the resp...

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High Court of Karnataka Acquits Accused in Assault Case Due to Inconsistent Evidence. Conviction under Section 324 IPC Set Aside as Prosecution Failed to Prove Guilt Beyond Reasonable Doubt....

The appeal was directed against the judgment of conviction and order of sentence passed by the Principal District & Sessions Judge, Mysore, in S.C.No.176/2009 dated 4.8.2010, convicting Accused Nos.1 ...

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High Court of Karnataka Dismisses Petition to Quash Order Refusing Discharge in Criminal Case — Sanction Requirement Under Section 197 CrPC Not Applicable to Retired Police Officers for Acts Done in Official Capacity....

The petitioners, six retired police officers, were accused in C.C.No.723/2013 pending before the II Addl. Civil Judge and JMFC, Ballari. They filed applications under Section 203 CrPC before the trial...

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High Court of Karnataka Upholds ITAT Order in Favor of APMC in Income Tax Exemption Case — Market Committee Entitled to Exemption Under Section 10(29) of Income Tax Act, 1961. Income from letting out shops and godowns for marketing of agricultural produce is exempt as it is incidental to the committee's statutory functions....

The case involves two appeals filed by the Revenue (Commissioner of Income Tax and others) against the order of the Income Tax Appellate Tribunal (ITAT) which had allowed the exemption claimed by the ...

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High Court of Karnataka Allows Owner's Appeal in Motor Accident Case — Insurer Liable Despite Alleged Breach of Policy Conditions. Owner Not Guilty of Willful Violation as Vehicle Was Driven by Authorized Driver with Valid License at Time of Accident....

The appellant, S.N. Kenchanna, owner of a bus bearing registration No.KA-06-B-9069, filed an appeal under Section 173(1) of the Motor Vehicles Act, 1988 against the judgment and award dated 05.10.2012...

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High Court of Karnataka Allows Appeal in Permanent Injunction Suit — Appellant Association Not Bound by Decree as It Was Not a Party to the Suit. The suit for injunction was filed by an individual against an association, but the association was not a party to the suit, rendering the decree unenforceable against it....

The case involves a first appeal filed by the Licensed Electrical Contractors Association of Karnataka against the judgment and decree dated 24.6.2003 passed by the VII Additional City Civil Judge, Ba...

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High Court of Karnataka Dismisses State's Revision in KVAT Penalty Case — Minor Discrepancy Between e-Sugam and Invoice Not Sufficient for Penalty. The Court upheld the Tribunal's order setting aside penalty under Section 66(1) of the Karnataka Value Added Tax Act, 2003, accepting the assessee's explanation that the discrepancy was due to pre-final invoice feeding....

The State of Karnataka filed a revision petition under Section 66(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act) against the order of the Karnataka Appellate Tribunal, Bengaluru, in STA No.3...

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High Court of Karnataka Acquits Accused in Forest Assault Case Due to Unreliable Identification and Lack of Evidence. Conviction under Sections 353 and 307 read with 149 IPC set aside as prosecution failed to prove appellant's presence at the scene beyond reasonable doubt....

The appellant, Thomas, was accused No.2 in a case arising from an incident on 18.07.2006 where a group of persons allegedly assaulted forest officials, including the complainant Ravikumar, a Forest Wa...