Karnataka High Court

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Karnataka High Court Considers Maintainability of Regular First Appeal Under Section 96 CPC and Examines Plaintiff’s Readiness and Willingness in Suit for Specific Performance of Agricultural Land Sale Agreement; Trial Court Had Dismissed Specific Performance but Directed Refund of Advance with Interest...

The appeal arose from the judgment and decree dated 27.09.2014 in O.S. No.1/2011 passed by the Senior Civil Judge and JMFC, Tiptur, partly decreeing the plaintiff’s suit for specific performance of ...

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High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Penalty Case — Penalty Under Section 271(1)(c) Cannot Be Imposed When Assessment Appeal Is Pending on Substantial Questions of Law. The issue being debatable, the Tribunal was justified in deleting the penalty under Section 271(1)(c) of the Income Tax Act, 1961....

The Revenue filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITAT) which had deleted the penalty imposed under Section 271(1)(c) ...

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High Court of Karnataka Allows Condonation of Delay in Filing Regular First Appeals — Appellant Granted Leave to Appeal Against Decree in Suit for Specific Performance. The court exercised its inherent powers under Section 151 CPC to condone delay where sufficient cause was shown, permitting the appellant to file appeals....

The appellant, Smt. Lalitha Kothari, filed three miscellaneous civil petitions under Section 151 of the Code of Civil Procedure, 1908, seeking permission to prefer regular first appeals against a decr...

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High Court of Karnataka Allows Condonation of Delay in Filing Regular First Appeals — Sufficient Cause Shown for Delay of 100 Days. Appellant's Bonafide Belief That Husband Was Taking Steps to File Appeal Constitutes Sufficient Cause Under Section 151 CPC....

The appellant, Smt. Lalitha Kothari, filed three miscellaneous civil petitions under Section 151 of the Code of Civil Procedure, 1908, seeking condonation of delay of 100 days in filing Regular First ...

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High Court of Karnataka Allows Condonation of Delay in Filing Regular First Appeals — Appellant Permitted to Prosecute Appeals on Merits. The court held that the delay was not intentional and sufficient cause was shown, thus condoning the delay under Section 151 of the Code of Civil Procedure, 1908....

The appellant, Smt. Lalitha Kothari, filed three miscellaneous civil petitions under Section 151 of the Code of Civil Procedure, 1908, seeking permission to prefer Regular First Appeals against a comm...

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Karnataka High Court Dismisses Appeal of Co-operative Society in KVAT Classification Dispute — Aluminum Ladders Held Not Agricultural Implements. The court ruled that aluminum ladders are not entitled to concessional tax rate under Section 4(1)(b)(iii) of KVAT Act, 2003 as they are not agricultural implements, applying ejusdem generis....

The appellant, M/s Kollamogru Harihara C A Bank Ltd., a co-operative society registered under the Karnataka Co-operative Societies Act, 1959, is engaged in the business of supplying agricultural imple...

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Karnataka High Court Dismisses Appeal in KVAT Classification Dispute — Aluminum Ladders Held Not Agricultural Implements. The court upheld the Authority's ruling that aluminum ladders are general-purpose items taxable at 14.5% under Section 4(1)(b)(iii) of the Karnataka Value Added Tax Act, 2003, as the assessee failed to prove exclusive agricultural use....

The appellant, M/S Kollamogru Harihara C A Bank Ltd., a co-operative society registered under the Karnataka Co-operative Societies Act, 1959, filed an appeal under Section 66(1) of the Karnataka Value...

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Karnataka High Court Allows MBBS Student to Appear for Pediatrics Examination Despite Attendance Shortage — University Directed to Permit Examination Based on Overall Attendance and Previous Hall Ticket Issuance. Hall Ticket Issuance Creates Estoppel Against Denying Permission for Individual Paper....

The petitioner, Prajwal Kumar Patil, an MBBS student at Mahadevappa Rampure Medical College, Kalburgi, completed all subjects up to Phase-III Part-I and was scheduled to appear for Phase-III Part-II e...