This appeal was finally disposed of after noting that the impugned order was covered by settled precedents of this Court. The Court found no merit in the appeal and dismissed it.
The writ appeal was dismissed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
NC: 2023:KHC-D:10794-DB WA No.101416 of 2016
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH
DATED THIS THE 15TH DAY OF SEPTEMBER, 2023
PRESENT
THE HON'BLE MR JUSTICE S.R. KRISHNA KUMAR
AND
THE HON'BLE MR JUSTICE G BASAVARAJA
WRIT APPEAL NO.101416 OF 2016 (T-RES)
BETWEEN:
K M SOMASHEKAR HIGH COURT OF KARNATAKA DHARWAD BENCH 2023.10.07 12:23:30 +0530
…APPELLANTS (BY SRI.SHIVAPRABHU HIREMATH, ADDL. GOVT. ADVOCATE)
AND:
M/S. XINDIA STEELS LTD., SY.NO.177, KUNIKERA AND HIREBAGANAL VILLAGE, GINEGERA-POST, KOPPAL-DISTRICT, REPRESENTED BY ITS ASST. GENERAL MANAGER (ACCOUNTS AND AUDIT), SRI.SANGAMESH B. DESAI, AGED ABOUT 38 YEARS, S/O. SRI. BABURAO DESAI. …RESPONDENT (BY SRI. M. THIRUMALLESH AND SRI.H.R.KAMBIYAAR, ADVOCATES)
THIS WRIT APPEAL IS FILED U/S.4 OF KARNATAKA HIGH COURT ACT, 1961, PRAYING TO, CALL FOR THE RECORDS; SET ASIDE THE ORDER PASSED BY THE LEARNED SINGLE JUDGE ON 20.04.2016 IN WP NO.109297/2015 AND WP NOS.110463-471 OF 2015(T-RES) BY ALLOWING THIS WRIT APPEAL.
THIS WRIT APPEAL COMING ON FOR FINAL HEARING, THIS DAY, S.R.KRISHNA KUMAR J., DELIVERED THE FOLLOWING:
JUDGMENT
This intra-court appeal arises out of the impugned order dated 20th April 2016 passed in W.P. No.109297/2015 and W.P. Nos.114732-114743/2015 whereby the said petitions filed by the respondent-writ petitioner was allowed by the learned Single Judge.
upon an earlier judgment of Division Bench in the case of State of Karnataka Vs. Centum Industries , ILR 2015 KAR 57 . It is also relevant to state that the judgment of this Court in Sonal Apparel’s case was confirmed by the Division Bench of this Court in W.A. No.3176/2016 and connected matters dated 22.12.2022 which has in turn relied upon one more judgment of the Division Bench in the case of BEML Vs. State of Karnataka – STRP No.234/2016 dated 22.12.2022. It is therefore, clear that the issue involved in the present appeals which have been answered in favour of the respondent-assessee stands fully and squarely covered by the earlier judgments of this Court referred to supra. Under these circumstances, we do not find any merit in the appeal and the same is hereby dismissed.
Sd JUDGE
Sd JUDGE
KMS
List No.: 1 Sl No.: 79
Colour shows how this judgement treated each authority
Sonal Apparel Pvt. Ltd. Vs. State of Karnataka and anotherExplained¶24
Sonal Apparel Pvt. Ltd. Vs. State of Karnataka and another
State of Karnataka Vs. Centum IndustriesExplained¶25
ILR 2015 KAR 57 · Who else cites this
UnreportedExplained¶25
W.A. No.3176/2016 and connected matters dated 22.12.2022
BEML Vs. State of KarnatakaExplained¶25
BEML Vs. State of Karnataka
THE STATE OF KARNATAKA AND ANOTHER
M/S. XINDIA STEELS LTD.
S.R. KRISHNA KUMAR
G BASAVARAJA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
