Karnataka High Court

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High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Block Assessment Case — Unexplained Investment of Rs. 1,50,000 Not Assessable as Undisclosed Income. The court held that the assessee had satisfactorily explained the source of investment and the addition was based on mere suspicion....

The Revenue filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Bangalore, dated 30th April 2009 in IT(SS)A No.47/BANG/2008. The app...

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High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Reopening Case — Notice Under Section 148 Held Invalid as No Reasons Recorded. Assessee's Return Accepted Under Section 143(1) Cannot Be Reopened Without Proper Justification Under Section 147 of the Income Tax Act, 1961....

The case pertains to an appeal filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax) against the order of the Income Tax Appellate Tribunal (ITAT) which confirmed the...

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High Court of Karnataka Dismisses Revenue Appeal in Income Tax Penalty Case — Repayment of Loans in Cash Not Violative of Section 269T Where Loans Were Not Taken by Assessee. The court held that Section 269T applies only to repayment of loans taken by the assessee, not to repayment of advances received from others....

The Revenue appealed against the order of the Income Tax Appellate Tribunal, Bangalore, which had set aside the penalty imposed under Section 271E of the Income Tax Act, 1961. The penalty was original...

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Karnataka High Court Dismisses Petitions Challenging Minimum English Marks Requirement in COMEDK UGET for Medical Admissions. English Proficiency is Essential for Medical Education and the Condition is a Valid Eligibility Criterion Not Violative of Fundamental Rights....

The petitioners, students who appeared for the COMEDK UGET (Undergraduate Entrance Test) for admission to medical courses in Karnataka, challenged the condition that candidates must secure minimum 50%...

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High Court of Karnataka Allows Appeal by Injured Claimant and Dismisses Appeal by Owner in Motor Accident Claim — Compensation Enhanced for Head Injury and Permanent Disability. Claimant awarded Rs. 8,50,000 with interest at 6% per annum from date of petition....

The case arises from a motor vehicle accident that occurred on 25.11.2006, when the claimant, P. Bharath, a 20-year-old student, was riding his bicycle on Nagarabhavi main road, Maruthinagar, Bangalor...

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High Court of Karnataka Dismisses Revenue's Appeal in Transfer Pricing Adjustment Case — Held that ITAT Correctly Deleted Addition for Non-Compete Fee Paid to AE Without Adequate Justification. The court found no substantial question of law as the Tribunal's findings were factual and not perverse....

The Revenue (Commissioner of Income Tax and Assistant Commissioner of Income Tax) filed appeals under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (I...

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Karnataka High Court Allows Appeal Against Reopening of Assessment Under Section 148 of Income Tax Act, 1961 Due to Violation of Natural Justice. Non-furnishing of reasons and statement recorded from third party violates principles of natural justice, making writ petition maintainable despite alternative remedy....

The appellant, M/s Kothari Metals, filed a writ petition challenging a notice under Section 148 of the Income Tax Act, 1961 for reopening assessment for the assessment year 2006-07. The appellant's re...

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High Court of Karnataka Dismisses Assessee's Appeal in Income Tax Reopening Case — Reopening Notice Under Section 148 Held Valid Despite Limitation Argument. The court upheld the Tribunal's order confirming the addition of Rs.4,97,046/- as unexplained investments under Section 69 of the Income Tax Act, 1961....

The appellant, Mrs. Maina Shetty, filed an appeal under Section 260-A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribunal (ITAT) dated 26.06.2009 in ITA No.95/BNG/2...

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High Court of Karnataka Dismisses Petition to Quash Corruption Case Against Judicial Officer. Sanction for Prosecution Under Section 19 of Prevention of Corruption Act, 1988 is Not Required at FIR Stage....

The petitioner, Sharanappa, a judicial officer in the cadre of Senior Civil Judge, was under suspension on allegations of demanding and accepting a bribe from a party to do official favour in civil ca...

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High Court Grants Statutory Bail Under Section 167(2) Cr.P.C. for Non-Filing of Charge-Sheet Within Prescribed Period in NDPS Case. The right to default bail accrues upon expiry of 60 days and is not defeated by subsequent filing of charge-sheet before bail application is decided....

The petitioner, Sri Saleem, was arrested on 01.04.2015 in Crime No.144/2015 for offences under Sections 8(c) and 20(b)(ii)(A) of the Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act). He...