1 SCC 572; Rajasthan SRTC vs. Krishna Kant, (1995) 5 SCC 75; Kerala SEB v. Kurien E. Kalathil

7 SCC 695Reported decision2008#4543 most cited

What is 1 SCC 572; Rajasthan SRTC vs. Krishna Kant, (1995) 5 SCC 75; Kerala SEB v. Kurien E. Kalathil authority for?

A writ petition should not be entertained if an alternate statutory remedy is available to the party. The discretionary jurisdiction under Article 226 must be exercised judiciously.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2024.

Also referred to as

writ petition · statutory remedy · Article 226 · alternate remedy · discretionary jurisdiction · judicious exercise · Rajasthan SRTC vs. Krishna Kant · Kerala SEB v. Kurien E. Kalathil · Chhabil Dass Agarwal · Mathew K.C. · Nivedita Sharma

Judgments citing 1 SCC 572; Rajasthan SRTC vs. Krishna Kant, (1995) 5 SCC 75; Kerala SEB v. Kurien E. Kalathil

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

…h contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and concluded issue and cannot be reopened. It i…

M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

…h contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and concluded issue and cannot be reopened. It i…

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S. CENTURY ENKA LIMITED

ITA/7/2020HC Calcutta27 Feb 2023

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…h contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and concluded issue and cannot be reopened. It i…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S V2 RETAIL LTD.

ITAT/18/2020HC Calcutta28 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…h contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and concluded issue and cannot be reopened. It i…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. JAGANNATH BANWARILAL TEXOFABS PVT LTD

ITAT/9/2020HC Calcutta27 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…h contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and concluded issue and cannot be reopened. It i…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. J.J.EXPORTERS LTD.

ITAT/5/2020HC Calcutta26 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…h contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and concluded issue and cannot be reopened. It i…

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. L D S CITY PROJECTS PVT LTD

ITAT/3/2020HC Calcutta21 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…h contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and concluded issue and cannot be reopened. It i…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. TCG LIFESCIENCES LTD.

ITAT/10/2020HC Calcutta08 Apr 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…h contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and concluded issue and cannot be reopened. It i…

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL-1), KOLKATA vs. M/S. RUNGTA MINES LTD

ITA/13/2020HC Calcutta08 Apr 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…h contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and concluded issue and cannot be reopened. It i…

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S THE CALCUTTA TRAMWAYS COMPANY (1978) LTD.

ITAT/20/2020HC Calcutta04 Mar 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…h contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and concluded issue and cannot be reopened. It i…

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. M/S. HEIGHT INSURANCE SERVICES LTD

ITAT/4/2020HC Calcutta16 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…h contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and concluded issue and cannot be reopened. It i…

PRINCIPAL CIT-14, KOLKATA vs. SHRI VISHWANATH GUPTA

ITA/21/2020HC Calcutta07 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…h contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and concluded issue and cannot be reopened. It i…

DR M BASAPPA REDDY vs. STATE OF KARNATAKA

WP/12915/2021HC Karnataka25 Oct 2021

Bench: The Hon’Ble Mr. Justice K.Natarajan Writ Petition No.12915 Of 2021 (Gm-Res)

Section 120Section 13(1)(d)Section 13(2)Section 4(1)Section 482

…senior counsel for the petitioner has relied upon the following judgments of the Hon'ble Supreme Court which are as follows: 1) (1999) 5 SCC 690 State of Kerala vs. Padmanabhan Nair. 2) (2016) 2 SCC 143 N.K Ganguly vs. CBI, New Delhi. 3) (2020) 7 SCC 695 D Devaraja vs. Owais Sabeer Hussain. 4) (1996) 1 SCC 478 R Balakrishna Pillai vs. State of Kerala and Another. 9. Per contra, Sri B.S. Prasad, learned counsel appearing for the respondent has contended that the petitioner being the Director of the Mines and Geology Department has given permission without looking to the 10…

RAJESH JAJODIA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 45 KOLKATA AND ORS

ITAT/26/2020HC Calcutta27 Aug 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJARSHI BHARADWAJ

…h contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and concluded issue and cannot be reopened. It i…

M/S SINGHI AND CO vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX VIII

ITA/15/2020HC Calcutta27 Apr 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…h contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and concluded issue and cannot be reopened. It i…

TCG LIFE SCIENCES PVT LTD vs. JOINT COMM OF INCOME TAX RANGE59 KOL AND ANR

ITA/26/2020HC Calcutta04 Mar 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…h contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and concluded issue and cannot be reopened. It i…

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S KESORAM INDUSTRIES LTD.

ITAT/17/2020HC Calcutta13 Jan 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…h contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and concluded issue and cannot be reopened. It i…

SHWETA CHHAWCHHARIA vs. COMMISSIONER OF INCOME TAX, KOLKATA-12

ITAT/15/2020HC Calcutta21 Dec 2020

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…h contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and concluded issue and cannot be reopened. It i…

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-2, KOLKATA vs. ELECTROCAST SALES INDIA LTD.

ITAT/11/2020HC Calcutta18 Dec 2020

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…h contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and concluded issue and cannot be reopened. It i…

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

ITTA/3/2020HC Telangana25 Aug 2020

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

…h contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and concluded issue and cannot be reopened. It i…

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1 SCC 572; Rajasthan SRTC vs. Krishna Kant, (1995) 5 SCC 75; Kerala SEB v. Kurien E. Kalathil (7 SCC 695) — Cited in 26 Judgments | BharatTax