Karnataka High Court

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High Court of Karnataka Dismisses Revision Petition in Suit for Declaration and Injunction — Order Rejecting Application Under Order 23 Rule 1 CPC Upheld. The court held that withdrawal of a suit before filing of written statement and without adjudication on merits does not bar a subsequent suit on the same cause of action under Order 23 Rule 1 CPC....

The revision petition was filed by the defendant No.5 in O.S.No.144/2012 challenging the order of the Senior Civil Judge, Anekal, dated 28.9.2013 dismissing I.A.No.3 filed under Order 23 Rule 1 read w...

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Karnataka High Court Allows Assessee's Appeal in Income Tax Reopening and Agricultural Income Estimation Case. Reopening under Section 148 of Income Tax Act, 1961 held invalid for lack of tangible material, and Tribunal's reversal of CIT(A)'s agricultural income estimation set aside as perverse....

The appellant, Shri S L Basavaraj (HUF), an assessee, filed appeals against a common order of the Income Tax Appellate Tribunal (ITAT) dated 30 January 2009, which had allowed the Revenue's appeals fo...

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High Court of Karnataka Acquits Accused in NDPS Case Due to Non-Compliance with Section 50 and Lack of Independent Witnesses. Failure to Follow Mandatory Search Procedure and Reliance on Interested Witnesses Renders Conviction Unsustainable....

The appellant, Chandpasha, was convicted by the District and Sessions Judge, Yadgiri, in Special Case No.1/2011 for offences under Sections 8 and 20 of the Narcotic Drugs and Psychotropic Substances A...

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High Court of Karnataka Allows Regular Second Appeal in Property Suit Due to First Appellate Court's Failure to Consider Application for Additional Evidence Under Order XLI Rule 27 CPC. The Court Remanded the Matter for Fresh Disposal After Considering the IA....

The present Regular Second Appeal under Section 100 of the Code of Civil Procedure, 1908 (CPC) arises from a judgment and decree dated 19.1.2010 passed by the I Addl. District Judge at Gulbarga in R.A...

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High Court of Karnataka Allows Appeal in Sales Tax Revision Case Due to Limitation Bar. Revisional Order Ante-Dated to Circumvent Limitation Under Section 22A of Karnataka Sales Tax Act, 1957 Set Aside....

The appellant-assessee, M/s. Shree Sheele Pvt. Ltd., was subjected to penalty under Section 5A(3)(i) of the Karnataka Sales Tax Act, 1957 by an order dated 26.09.2005. The assessee appealed, and the J...

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High Court of Karnataka Enhances Compensation in Motor Accident Claim, Reduces Contributory Negligence from 60% to 50%. The Court held that both drivers contributed equally to the accident and awarded enhanced compensation of ` 19,63,000 with interest....

The appeal was filed by the claimants, the wife and minor daughters of the deceased B. Umapathi, who died in a motor vehicle accident on 11-09-2010. The deceased was driving a car bearing registration...

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High Court of Karnataka Dismisses Revenue Appeal in Income Tax Block Assessment Case — Export of Exhibition Rights Not Undisclosed Income. Amount declared in belated regular return for AY 1994-95 does not constitute undisclosed income under Section 158B(b) of the Income Tax Act, 1961....

The appeal was filed by the Revenue under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT) dated 12.11.2008. The dispute pertained to a block ass...