14 to 18. (iv) Goan Real Estate v. UOI

5 SCC 388Reported decision2010#21100 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Judgments citing 14 to 18. (iv) Goan Real Estate v. UOI

PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX-1 vs. A.H. MULTISOFT PVT. LTD.

Appeals are dismissed

ITA/9/2025HC Delhi30 May 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

Section 483

…the fact that the last Provisional Administrator, Sh. M.L.T. Fernandes, has passed away in February 2012; and there also is no trustee available to administer the scheme; and with a view to doing 15 (2010) 5 SCC 388 Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:24.01.2026 15:00:44 Signature Not Verified CO.APP. 9/2025 & CO.APP. 10/2025 Page 23 of 51 complete justice in the matter which has been pending in the courts for the last 16 years; and as prayed for by counsel for both parties; it wou…

QUARTZ COMMECIAL PVT LTD vs. INCOME TAX OFFICER WARD 20(3)

Appeals are dismissed

ITA/10/2025HC Delhi21 Jan 2025

Bench: HON'BLE MR. JUSTICE TUSHAR RAO GEDELA,HON'BLE THE ACTING CHIEF JUSTICE

Section 483

…the fact that the last Provisional Administrator, Sh. M.L.T. Fernandes, has passed away in February 2012; and there also is no trustee available to administer the scheme; and with a view to doing 15 (2010) 5 SCC 388 Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:24.01.2026 15:00:44 Signature Not Verified CO.APP. 9/2025 & CO.APP. 10/2025 Page 23 of 51 complete justice in the matter which has been pending in the courts for the last 16 years; and as prayed for by counsel for both parties; it wou…

PRINCIPAL COMMNR. OF INCOME TAX, SAMBALPUR vs. BINAY KUMAR JINDAL, HUF

Accordingly, this appeal fails and is dismissed

ITA/7/2023HC Orissa02 Mar 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Section 174Section 189

…d 12. 8 (ii) Government of Karnataka v. Gowramma, reported at (2007) 13 SCC 482, paragraph 10; (iii) Sarva Shramik Sangathan v. State of Maharashtra, reported at (2008) 1 SCC 494, paragraphs 14 to 18. (iv) Goan Real Estate v. UOI, reported at (2010) 5 SCC 388, paragraphs 31. 10. Learned Advocate, with reference to Section 174 of the KMC Act, submitted that the appellants did not indicate before the Hearing Officer what would be the “reasonable rent” that should be considered by the Hearing Officer. The appellants/assesses never disputed the quantum of rent on the basis of which the Hearing Office…

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. IMPERIAL HOUSING VENTURES P. LTD.

Accordingly, LPA 362/2020 is allowed,

ITA/86/2022HC Delhi13 Apr 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

Section 5Section 5(3)Section 8(3)

…den outbreak of Covid-19 pandemic and the urgent necessity to address the unprecedented disruption caused in judicial functioning, the Hon‘ble Supreme Court, exercising jurisdiction in Suo Motu Writ 21 (2010) 5 SCC 388 Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:25.09.2025 14:40:47 Signature Not Verified LPA 362/2020 & W.P.(CRL) 86/2022 Page 14 of 53 Petition (Civil) No. 3/2020, passed a series of significant orders. These include the following orders, which read as unde…

14 to 18. (iv) Goan Real Estate v. UOI (5 SCC 388) — Cited in 4 Judgments | BharatTax