08-10- 2013; Devender Pal Singh v. State of N.C.T of Delhi and Anr.

5 SCC 234Reported decision2002#10652 most cited

What is 08-10- 2013; Devender Pal Singh v. State of N.C.T of Delhi and Anr. authority for?

Judicial and official acts are presumed to be performed regularly. Direct evidence of conspiracy is rarely available and must be inferred from circumstances.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2013 to 2017.

Also referred to as

Devender Pal Singh v. State of N.C.T of Delhi · judicial acts presumption · official acts presumption · conspiracy evidence · inferred conspiracy

Judgments citing 08-10- 2013; Devender Pal Singh v. State of N.C.T of Delhi and Anr.

The Commissioner of Income Tax (Central) vs. K. V. Srinivasa Rao

ITTA/480/2017HC Telangana01 Aug 2017
For Respondent: Mr. J.S. Guleria, Deputy
Section 120BSection 25Section 27Section 302

…it is known that the collaborator would put the goods or service to an unlawful use.” (emphasis in original) (Also see State of Kerala v. P. Sugathan [(2000) 8 SCC 203: 2000 SCC (Cri) 1474] and Devender Pal Singh v. State of N.C.T. of Delhi [(2002) 5 SCC 234: 2002 SCC (Cri) 978] .) 92. A similar view was taken in the Basheera Begam v. Mohd. Ibrahim, (2020) 11 SCC 174 : (2020) 4 SCC (Cri) 220: 2020 SCC OnLine SC 121 wherein it was observed at page 187: 28. There can be no doubt that direct evidence of conspiracy is almost never available and that existence of conspiracy has necessarily to be inferre…

Commissioner of Income Tax Delhi-I, New Delhi vs. M/S Aci Wireless Ltd

The appeals stand dismissed

ITA/313/2013HC Delhi10 Dec 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…cial acts are performed regularly equally applies to the police officers. [Sushil Sharma v. State (N.C.T of Delhi), Criminal Appeal No. 693 of 2007 decided by the Supreme Court on 08-10- 2013; Devender Pal Singh v. State of N.C.T of Delhi and Anr., (2002) 5 SCC 234]. Therefore, the argument on the last date of access is of no avail and is accordingly rejected. IV. Rewari i) The prosecution is relying on a conjoint reading of the testimonies of PW-39 and PW-40 as well as A-50 who has got examined himself in defense to prove its version. Om Prakash (PW-39) was a teacher who had worked with Dar…

Commissioner of Income Tax: Delhi-V vs. Rites Ltd

The appeals stand dismissed

ITA/295/2013HC Delhi06 Dec 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…cial acts are performed regularly equally applies to the police officers. [Sushil Sharma v. State (N.C.T of Delhi), Criminal Appeal No. 693 of 2007 decided by the Supreme Court on 08-10- 2013; Devender Pal Singh v. State of N.C.T of Delhi and Anr., (2002) 5 SCC 234]. Therefore, the argument on the last date of access is of no avail and is accordingly rejected. IV. Rewari i) The prosecution is relying on a conjoint reading of the testimonies of PW-39 and PW-40 as well as A-50 who has got examined himself in defense to prove its version. Om Prakash (PW-39) was a teacher who had worked with Dar…

Commissioner of Income Tax : Delhi -V vs. Rited Ltd

The appeals stand dismissed

ITA/293/2013HC Delhi06 Dec 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…cial acts are performed regularly equally applies to the police officers. [Sushil Sharma v. State (N.C.T of Delhi), Criminal Appeal No. 693 of 2007 decided by the Supreme Court on 08-10- 2013; Devender Pal Singh v. State of N.C.T of Delhi and Anr., (2002) 5 SCC 234]. Therefore, the argument on the last date of access is of no avail and is accordingly rejected. IV. Rewari i) The prosecution is relying on a conjoint reading of the testimonies of PW-39 and PW-40 as well as A-50 who has got examined himself in defense to prove its version. Om Prakash (PW-39) was a teacher who had worked with Dar…

Director of Income Tax (Exemption) vs. R.L. Khera Charitable Trust

The appeals stand dismissed

ITA/268/2013HC Delhi27 Nov 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…cial acts are performed regularly equally applies to the police officers. [Sushil Sharma v. State (N.C.T of Delhi), Criminal Appeal No. 693 of 2007 decided by the Supreme Court on 08-10- 2013; Devender Pal Singh v. State of N.C.T of Delhi and Anr., (2002) 5 SCC 234]. Therefore, the argument on the last date of access is of no avail and is accordingly rejected. IV. Rewari i) The prosecution is relying on a conjoint reading of the testimonies of PW-39 and PW-40 as well as A-50 who has got examined himself in defense to prove its version. Om Prakash (PW-39) was a teacher who had worked with Dar…

Commissioner of Income Tax-II, New Delhi vs. Mira Exim Ltd

The appeals stand dismissed

ITA/346/2013HC Delhi03 Oct 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…cial acts are performed regularly equally applies to the police officers. [Sushil Sharma v. State (N.C.T of Delhi), Criminal Appeal No. 693 of 2007 decided by the Supreme Court on 08-10- 2013; Devender Pal Singh v. State of N.C.T of Delhi and Anr., (2002) 5 SCC 234]. Therefore, the argument on the last date of access is of no avail and is accordingly rejected. IV. Rewari i) The prosecution is relying on a conjoint reading of the testimonies of PW-39 and PW-40 as well as A-50 who has got examined himself in defense to prove its version. Om Prakash (PW-39) was a teacher who had worked with Dar…

CIT VI vs. Verizon India Pvt Ltd

The appeals stand dismissed

ITA/277/2013HC Delhi29 May 2013

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE VIBHU BAKHRU

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…cial acts are performed regularly equally applies to the police officers. [Sushil Sharma v. State (N.C.T of Delhi), Criminal Appeal No. 693 of 2007 decided by the Supreme Court on 08-10- 2013; Devender Pal Singh v. State of N.C.T of Delhi and Anr., (2002) 5 SCC 234]. Therefore, the argument on the last date of access is of no avail and is accordingly rejected. IV. Rewari i) The prosecution is relying on a conjoint reading of the testimonies of PW-39 and PW-40 as well as A-50 who has got examined himself in defense to prove its version. Om Prakash (PW-39) was a teacher who had worked with Dar…

New Delhi Hotels Ltd vs. ACIT

The appeals stand dismissed

ITA/238/2013HC Delhi17 May 2013

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE VIBHU BAKHRU

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…cial acts are performed regularly equally applies to the police officers. [Sushil Sharma v. State (N.C.T of Delhi), Criminal Appeal No. 693 of 2007 decided by the Supreme Court on 08-10- 2013; Devender Pal Singh v. State of N.C.T of Delhi and Anr., (2002) 5 SCC 234]. Therefore, the argument on the last date of access is of no avail and is accordingly rejected. IV. Rewari i) The prosecution is relying on a conjoint reading of the testimonies of PW-39 and PW-40 as well as A-50 who has got examined himself in defense to prove its version. Om Prakash (PW-39) was a teacher who had worked with Dar…

CIT vs. Manju Bansal

The appeals stand dismissed

ITA/205/2013HC Delhi30 Apr 2013

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE VIBHU BAKHRU

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…cial acts are performed regularly equally applies to the police officers. [Sushil Sharma v. State (N.C.T of Delhi), Criminal Appeal No. 693 of 2007 decided by the Supreme Court on 08-10- 2013; Devender Pal Singh v. State of N.C.T of Delhi and Anr., (2002) 5 SCC 234]. Therefore, the argument on the last date of access is of no avail and is accordingly rejected. IV. Rewari i) The prosecution is relying on a conjoint reading of the testimonies of PW-39 and PW-40 as well as A-50 who has got examined himself in defense to prove its version. Om Prakash (PW-39) was a teacher who had worked with Dar…

CIT vs. Nirmal Bansal

The appeals stand dismissed

ITA/198/2013HC Delhi30 Apr 2013

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE VIBHU BAKHRU

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…cial acts are performed regularly equally applies to the police officers. [Sushil Sharma v. State (N.C.T of Delhi), Criminal Appeal No. 693 of 2007 decided by the Supreme Court on 08-10- 2013; Devender Pal Singh v. State of N.C.T of Delhi and Anr., (2002) 5 SCC 234]. Therefore, the argument on the last date of access is of no avail and is accordingly rejected. IV. Rewari i) The prosecution is relying on a conjoint reading of the testimonies of PW-39 and PW-40 as well as A-50 who has got examined himself in defense to prove its version. Om Prakash (PW-39) was a teacher who had worked with Dar…

08-10- 2013; Devender Pal Singh v. State of N.C.T of Delhi and Anr. (5 SCC 234) — Cited in 10 Judgments | BharatTax