12 In Vasudev Dhanjibhai Modi v. Rajabhai Abdul Rehman & Ors.

1 SCR 66Reported decision1871#14618 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 132Section 143(3)Section 147Section 148Section 153CSection 153DSection 263

Issues it is cited on

section 147ofsection 61non application of mindmaterial facts necessary for assessmentmalabar industriallive linkincome escaping assessmentshare application moneyentry operatordocuments seizederroneous and prejudicialnon-application of mind

Judgments citing 12 In Vasudev Dhanjibhai Modi v. Rajabhai Abdul Rehman & Ors.

Manohar Filaments Pvt Ltd, Delhi vs. PCIT, (Central)-3, Delhi

In the result, the appeal of the assessee is partly allowed

ITA 2644/DEL/2025[2016-17]Status: DisposedITAT Delhi31 Dec 2025AY 2016-17

Bench: Shri C.N. Prasad & Shri M. Balaganesh[Assessment Year: 2016-17 ] Manohar & Filaments Pvt. `Vs. Pcit, (Central)-3, Delhi Ltd, B-59, G. T. Karnal Road, Industrial, Area, New Delhi Pan No.Aaacm1116E Appellant Respondent

Section 153CSection 153DSection 263

…Nath. The Court said: (SCR pp. 751-52) "Competence of a court to try a case goes to the very root of the jurisdiction, and where it is lacking, it is case of inherent lack of jurisdiction." 12 In Vasudev Dhanjibhai Modi v. Rajabhai Abdul Rehman & Ors., [1871] 1 SCR 66, a decree for possession was passed by the Court of Small Causes which was confirmed in appeal as well as in revision. In execution proceedings, it was contented that the Small Causes Court had no jurisdiction to pass the decree and, hence, it was a nullity.” 13 Rejecting the contention, this Court stated: (SCC p. 672, para 6) "a Court executing a d…

M/S Suraj Pulses Processors Pvt.Ltd., Delhi vs. Pr. CIT-8, New Delhi

In the result, the appeals of the Assessees are allowed

ITA 3012/DEL/2017[2009-10]Status: DisposedITAT Delhi06 Jul 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Shantanu Jain, AdvFor Respondent: Shri H.K. Choudhary, CIT-D.R
Section 133(6)Section 147Section 148Section 263

…ath. The Court said: (SCR pp. 751-52) "Competence of a court to try a case goes to the very root of the jurisdiction, and where it is lacking, it is case of inherent lack of jurisdiction." 12 In Vasudev Dhanjibhai Modi v. Rajabhai Abdul Rehman & Ors., [1871] 1 SCR 66, a decree for possession was passed by the Court of Small Causes which was confirmed in appeal as well as in revision. In execution proceedings, it was contented that the Small Causes Court had no jurisdiction to pass the decree and, hence, it was a nullity.” 13 Rejecting the contention, this Court stated: (SCC p. 672, para 6) "a Court executing a d…

M/S Suraj Buildmart India Pvt. Ltd., Delhi vs. Pr. CIT-8, New Delhi

In the result, the appeals of the Assessees are allowed

ITA 3011/DEL/2017[2007-08]Status: DisposedITAT Delhi06 Jul 2021AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Shantanu Jain, AdvFor Respondent: Shri H.K. Choudhary, CIT-D.R
Section 133(6)Section 147Section 148Section 263

…ath. The Court said: (SCR pp. 751-52) "Competence of a court to try a case goes to the very root of the jurisdiction, and where it is lacking, it is case of inherent lack of jurisdiction." 12 In Vasudev Dhanjibhai Modi v. Rajabhai Abdul Rehman & Ors., [1871] 1 SCR 66, a decree for possession was passed by the Court of Small Causes which was confirmed in appeal as well as in revision. In execution proceedings, it was contented that the Small Causes Court had no jurisdiction to pass the decree and, hence, it was a nullity.” 13 Rejecting the contention, this Court stated: (SCC p. 672, para 6) "a Court executing a d…

M/S Suraj Pulses Pvt.Ltd., Delhi vs. Pr. CIT-8, New Delhi

In the result, the appeals of the Assessees are allowed

ITA 3010/DEL/2017[2008-09]Status: DisposedITAT Delhi06 Jul 2021AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Shantanu Jain, AdvFor Respondent: Shri H.K. Choudhary, CIT-D.R
Section 133(6)Section 147Section 148Section 263

…ath. The Court said: (SCR pp. 751-52) "Competence of a court to try a case goes to the very root of the jurisdiction, and where it is lacking, it is case of inherent lack of jurisdiction." 12 In Vasudev Dhanjibhai Modi v. Rajabhai Abdul Rehman & Ors., [1871] 1 SCR 66, a decree for possession was passed by the Court of Small Causes which was confirmed in appeal as well as in revision. In execution proceedings, it was contented that the Small Causes Court had no jurisdiction to pass the decree and, hence, it was a nullity.” 13 Rejecting the contention, this Court stated: (SCC p. 672, para 6) "a Court executing a d…

M/S Suraj Pulses Pvt.Ltd., Delhi vs. Pr. CIT-8, New Delhi

In the result, the appeals of the Assessees are allowed

ITA 3009/DEL/2017[2007-08]Status: DisposedITAT Delhi06 Jul 2021AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: S/Shri Shantanu Jain, AdvFor Respondent: Shri H.K. Choudhary, CIT-D.R
Section 133(6)Section 147Section 148Section 263

…ath. The Court said: (SCR pp. 751-52) "Competence of a court to try a case goes to the very root of the jurisdiction, and where it is lacking, it is case of inherent lack of jurisdiction." 12 In Vasudev Dhanjibhai Modi v. Rajabhai Abdul Rehman & Ors., [1871] 1 SCR 66, a decree for possession was passed by the Court of Small Causes which was confirmed in appeal as well as in revision. In execution proceedings, it was contented that the Small Causes Court had no jurisdiction to pass the decree and, hence, it was a nullity.” 13 Rejecting the contention, this Court stated: (SCC p. 672, para 6) "a Court executing a d…

Mikado Realtors (P) Ltd, New Delhi vs. Pr. CIT (Central), Gurugram

In the result, the appeal of the assessee is allowed

ITA 50/DEL/2021[2017-18]Status: DisposedITAT Delhi20 Apr 2021AY 2017-18

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Gautam Jain, Adv. & Shri LalitFor Respondent: Ms. Pramita M. Biswas, CIT-D.R
Section 142(1)Section 143(2)Section 143(3)Section 153BSection 153CSection 153C(1)Section 263

…ath. The Court said: (SCR pp. 751-52) "Competence of a court to try a case goes to the very root of the jurisdiction, and where it is lacking, it is case of inherent lack of jurisdiction." 12 In Vasudev Dhanjibhai Modi v. Rajabhai Abdul Rehman & Ors., [1871] 1 SCR 66, a decree for possession was passed by the Court of Small Causes which was confirmed in appeal as well as in revision. In execution proceedings, it was contented that the Small Causes Court had no jurisdiction to pass the decree and, hence, it was a nullity.” 13 Rejecting the contention, this Court stated: (SCC p. 672, para 6) 26 "a Court executing…

12 In Vasudev Dhanjibhai Modi v. Rajabhai Abdul Rehman & Ors. (1 SCR 66) — Cited in 6 Judgments | BharatTax