1977) 2 SCC 210 Magan Bihari Lal v. State of Punjab

4 SCC 596Reported decision1996#11617 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2003 to 2016.

Judgments citing 1977) 2 SCC 210 Magan Bihari Lal v. State of Punjab

Commissioner of Income Tax (Central)-I vs. Shri Suresh Nanda

ITA/847/2016HC Delhi28 Nov 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

…relating to sanctions in favour Hayat Singh and Lachi Ram it is contended that the testimony of the hand-writing expert, cannot be the sole basis of conviction as held by the Supreme Court in (1977) 2 SCC 210 Magan Bihari Lal Vs. State of Punjab; (1996) 4 SCC 596 S. Gopal Reddy Vs. State of A.P. and (1973) 4 SCC 46 Smt. Bhagwan Kaur Vs. Shri Maharaj Krishan Sharma & Ors.. In respect of fourth allegation of misappropriation, learned Trial Court has already held that there is no evidence to connect the appellant to the said transaction, hence the appellant cannot be convicted for the same. 11.10. In r…

Daikin Airconditioning India Pvt Limited vs. Assistant Commissioner of Income Tax

ITA/269/2016HC Delhi27 Jul 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

…relating to sanctions in favour Hayat Singh and Lachi Ram it is contended that the testimony of the hand-writing expert, cannot be the sole basis of conviction as held by the Supreme Court in (1977) 2 SCC 210 Magan Bihari Lal Vs. State of Punjab; (1996) 4 SCC 596 S. Gopal Reddy Vs. State of A.P. and (1973) 4 SCC 46 Smt. Bhagwan Kaur Vs. Shri Maharaj Krishan Sharma & Ors.. In respect of fourth allegation of misappropriation, learned Trial Court has already held that there is no evidence to connect the appellant to the said transaction, hence the appellant cannot be convicted for the same. 11.10. In r…

Commissioner of Income Tax -XI vs. Amit Malhotra

ITA/396/2016HC Delhi26 Jul 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

…relating to sanctions in favour Hayat Singh and Lachi Ram it is contended that the testimony of the hand-writing expert, cannot be the sole basis of conviction as held by the Supreme Court in (1977) 2 SCC 210 Magan Bihari Lal Vs. State of Punjab; (1996) 4 SCC 596 S. Gopal Reddy Vs. State of A.P. and (1973) 4 SCC 46 Smt. Bhagwan Kaur Vs. Shri Maharaj Krishan Sharma & Ors.. In respect of fourth allegation of misappropriation, learned Trial Court has already held that there is no evidence to connect the appellant to the said transaction, hence the appellant cannot be convicted for the same. 11.10. In r…

Pr. CIT Central-1 vs. Amrapali Grand

ITA/323/2016HC Delhi31 May 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…relating to sanctions in favour Hayat Singh and Lachi Ram it is contended that the testimony of the hand-writing expert, cannot be the sole basis of conviction as held by the Supreme Court in (1977) 2 SCC 210 Magan Bihari Lal Vs. State of Punjab; (1996) 4 SCC 596 S. Gopal Reddy Vs. State of A.P. and (1973) 4 SCC 46 Smt. Bhagwan Kaur Vs. Shri Maharaj Krishan Sharma & Ors.. In respect of fourth allegation of misappropriation, learned Trial Court has already held that there is no evidence to connect the appellant to the said transaction, hence the appellant cannot be convicted for the same. 11.10. In r…

Pr. Commissioner of Income Tax-2 vs. Bharti Airtel Ltd

ITA/297/2016HC Delhi06 May 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…relating to sanctions in favour Hayat Singh and Lachi Ram it is contended that the testimony of the hand-writing expert, cannot be the sole basis of conviction as held by the Supreme Court in (1977) 2 SCC 210 Magan Bihari Lal Vs. State of Punjab; (1996) 4 SCC 596 S. Gopal Reddy Vs. State of A.P. and (1973) 4 SCC 46 Smt. Bhagwan Kaur Vs. Shri Maharaj Krishan Sharma & Ors.. In respect of fourth allegation of misappropriation, learned Trial Court has already held that there is no evidence to connect the appellant to the said transaction, hence the appellant cannot be convicted for the same. 11.10. In r…

Commissioner Ofincome Tax(Central)-II vs. Spn Milk Products Industries Pvt. Ltd

ITA/241/2016HC Delhi06 Apr 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…relating to sanctions in favour Hayat Singh and Lachi Ram it is contended that the testimony of the hand-writing expert, cannot be the sole basis of conviction as held by the Supreme Court in (1977) 2 SCC 210 Magan Bihari Lal Vs. State of Punjab; (1996) 4 SCC 596 S. Gopal Reddy Vs. State of A.P. and (1973) 4 SCC 46 Smt. Bhagwan Kaur Vs. Shri Maharaj Krishan Sharma & Ors.. In respect of fourth allegation of misappropriation, learned Trial Court has already held that there is no evidence to connect the appellant to the said transaction, hence the appellant cannot be convicted for the same. 11.10. In r…

Commissioner of Income Tax-(Central)-I vs. Siddharath Sareen

ITA/151/2016HC Delhi23 Feb 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…relating to sanctions in favour Hayat Singh and Lachi Ram it is contended that the testimony of the hand-writing expert, cannot be the sole basis of conviction as held by the Supreme Court in (1977) 2 SCC 210 Magan Bihari Lal Vs. State of Punjab; (1996) 4 SCC 596 S. Gopal Reddy Vs. State of A.P. and (1973) 4 SCC 46 Smt. Bhagwan Kaur Vs. Shri Maharaj Krishan Sharma & Ors.. In respect of fourth allegation of misappropriation, learned Trial Court has already held that there is no evidence to connect the appellant to the said transaction, hence the appellant cannot be convicted for the same. 11.10. In r…

The Commissioner of Income Tax-II vs. Jubliant Oil & Gas Pvt.Ltd

ITA/134/2016HC Delhi15 Feb 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…relating to sanctions in favour Hayat Singh and Lachi Ram it is contended that the testimony of the hand-writing expert, cannot be the sole basis of conviction as held by the Supreme Court in (1977) 2 SCC 210 Magan Bihari Lal Vs. State of Punjab; (1996) 4 SCC 596 S. Gopal Reddy Vs. State of A.P. and (1973) 4 SCC 46 Smt. Bhagwan Kaur Vs. Shri Maharaj Krishan Sharma & Ors.. In respect of fourth allegation of misappropriation, learned Trial Court has already held that there is no evidence to connect the appellant to the said transaction, hence the appellant cannot be convicted for the same. 11.10. In r…

Commnr. of Central Excise vs. M/S. G. Dayaram & Co

Appeal is disposed of accordingly

C.A. No.-002616-002616 - 2003Supreme Court31 Mar 2003
Section 1Section 1(5)

…anner, they are associated on the context but are read together and construed in the light of the purpose and object of the Act.” 27. In the aforementioned context, this Court further referred to the case of S. Gopal Reddy v. State of A.P. (1996) 4 SCC 596, wherein it was held that: “12. It is a well-known rule of interpretation of statutes that the text and the context of the entire Act must be looked into while interpreting any of the expressions used in a statute. The courts must look to the object which the statute seeks to achieve while interpreting any of the pr…

1977) 2 SCC 210 Magan Bihari Lal v. State of Punjab (4 SCC 596) — Cited in 9 Judgments | BharatTax