(2003) 3 SCC 57: COMMISSIONER OF INCOME TAX v. HINDUSTAN BULK CARRIERS

5 SCC 738Supreme Court of India2002#7201 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2021.

Judgments citing (2003) 3 SCC 57: COMMISSIONER OF INCOME TAX v. HINDUSTAN BULK CARRIERS

COMMISSIONER OF INCOME TAX (IT & TP) vs. M/S. DONGFANG ELECTRIC CORPORATION

ITAT/66/2018HC Calcutta09 Jul 2021

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 132(1)Section 132(4)Section 133ASection 139Section 153ASection 271(1)(c)Section 274

…1 A.F.R. OD – 2 IN THE HIGH COURT AT CALCUTTA Special Jurisdiction [Income Tax] ORIGINAL SIDE ITA/66/2018 PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA VS M/S. THAKUR PRASAD SAO & SONS. PVT. LTD. BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI And THE HON’BLE JUSTICE RAJARSHI BHARADWAJ Date :2nd May, 2024 Appearance : Smt. Smita Das De, Adv. ...for the appellant. Sri Abhratosh Majumder, Sr. Adv. Sri AvraMazumder, Adv. Smt. Alisha Das, Adv. Sri Samrat Das, Adv. Sri Kausheyo Roy, Adv. ...for the respondent.…

MR DYANI ANTONY PAUL vs. UNION OF INDIA

WP/38642/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ORI AND OTHERS. xiv) CRL.P. NO.432/2013 C/W CRL.P. NO.2313/2016 DECIDED ON 03.11.2016: SRI. 114 KATTA SUBRANANYA NAIDU AND ANOTHER vs. STATE OF KARNATAKA. xv) (2003) 3 SCC 57: COMMISSIONER OF INCOME TAX vs. HINDUSTAN BULK CARRIERS. xvi) (2002) 5 SCC 738: SHASHIKANT SINGH vs. TARKESHWAR SINGH AND ANOTHER. xvii) (2013) 7 SCC 653: LILY THOMAS vs. UNION OF INDIA AND OTHERS. xviii) CRL.M.P.NO.18478/2015 DECIDED ON 23.11.2015: DIRECTORATE OF ENFORCEMENT vs. M/S AJANTA MERCHANTS PVT. LTD. xix) W.P. (CR.) NO.325/2010 DECIDED ON 06.08.2010: HARI NARAYAN RAI vs. UNION OF INDIA AND ANOTHER. xx)…

DESARAJU VENUGOPAL vs. THE ASSISTANT DIRECTOR

WP/8261/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ORI AND OTHERS. xiv) CRL.P. NO.432/2013 C/W CRL.P. NO.2313/2016 DECIDED ON 03.11.2016: SRI. 114 KATTA SUBRANANYA NAIDU AND ANOTHER vs. STATE OF KARNATAKA. xv) (2003) 3 SCC 57: COMMISSIONER OF INCOME TAX vs. HINDUSTAN BULK CARRIERS. xvi) (2002) 5 SCC 738: SHASHIKANT SINGH vs. TARKESHWAR SINGH AND ANOTHER. xvii) (2013) 7 SCC 653: LILY THOMAS vs. UNION OF INDIA AND OTHERS. xviii) CRL.M.P.NO.18478/2015 DECIDED ON 23.11.2015: DIRECTORATE OF ENFORCEMENT vs. M/S AJANTA MERCHANTS PVT. LTD. xix) W.P. (CR.) NO.325/2010 DECIDED ON 06.08.2010: HARI NARAYAN RAI vs. UNION OF INDIA AND ANOTHER. xx)…

SRI S THIMMARAJU vs. THE ASSISTANT DIRECTOR

WP/42157/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ORI AND OTHERS. xiv) CRL.P. NO.432/2013 C/W CRL.P. NO.2313/2016 DECIDED ON 03.11.2016: SRI. 114 KATTA SUBRANANYA NAIDU AND ANOTHER vs. STATE OF KARNATAKA. xv) (2003) 3 SCC 57: COMMISSIONER OF INCOME TAX vs. HINDUSTAN BULK CARRIERS. xvi) (2002) 5 SCC 738: SHASHIKANT SINGH vs. TARKESHWAR SINGH AND ANOTHER. xvii) (2013) 7 SCC 653: LILY THOMAS vs. UNION OF INDIA AND OTHERS. xviii) CRL.M.P.NO.18478/2015 DECIDED ON 23.11.2015: DIRECTORATE OF ENFORCEMENT vs. M/S AJANTA MERCHANTS PVT. LTD. xix) W.P. (CR.) NO.325/2010 DECIDED ON 06.08.2010: HARI NARAYAN RAI vs. UNION OF INDIA AND ANOTHER. xx)…

M/S. JSW STEEL LIMITED vs. DEPUTY DIRECTOR

WP/19313/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ORI AND OTHERS. xiv) CRL.P. NO.432/2013 C/W CRL.P. NO.2313/2016 DECIDED ON 03.11.2016: SRI. 114 KATTA SUBRANANYA NAIDU AND ANOTHER vs. STATE OF KARNATAKA. xv) (2003) 3 SCC 57: COMMISSIONER OF INCOME TAX vs. HINDUSTAN BULK CARRIERS. xvi) (2002) 5 SCC 738: SHASHIKANT SINGH vs. TARKESHWAR SINGH AND ANOTHER. xvii) (2013) 7 SCC 653: LILY THOMAS vs. UNION OF INDIA AND OTHERS. xviii) CRL.M.P.NO.18478/2015 DECIDED ON 23.11.2015: DIRECTORATE OF ENFORCEMENT vs. M/S AJANTA MERCHANTS PVT. LTD. xix) W.P. (CR.) NO.325/2010 DECIDED ON 06.08.2010: HARI NARAYAN RAI vs. UNION OF INDIA AND ANOTHER. xx)…

SHRI C DEVARAJU vs. THE DEPUTY DIRECTOR

WP/48031/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ORI AND OTHERS. xiv) CRL.P. NO.432/2013 C/W CRL.P. NO.2313/2016 DECIDED ON 03.11.2016: SRI. 114 KATTA SUBRANANYA NAIDU AND ANOTHER vs. STATE OF KARNATAKA. xv) (2003) 3 SCC 57: COMMISSIONER OF INCOME TAX vs. HINDUSTAN BULK CARRIERS. xvi) (2002) 5 SCC 738: SHASHIKANT SINGH vs. TARKESHWAR SINGH AND ANOTHER. xvii) (2013) 7 SCC 653: LILY THOMAS vs. UNION OF INDIA AND OTHERS. xviii) CRL.M.P.NO.18478/2015 DECIDED ON 23.11.2015: DIRECTORATE OF ENFORCEMENT vs. M/S AJANTA MERCHANTS PVT. LTD. xix) W.P. (CR.) NO.325/2010 DECIDED ON 06.08.2010: HARI NARAYAN RAI vs. UNION OF INDIA AND ANOTHER. xx)…

MEERAMA OVERSEAS PVT LTD vs. THE DEPUTY DIRECTOR

WP/62102/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ORI AND OTHERS. xiv) CRL.P. NO.432/2013 C/W CRL.P. NO.2313/2016 DECIDED ON 03.11.2016: SRI. 114 KATTA SUBRANANYA NAIDU AND ANOTHER vs. STATE OF KARNATAKA. xv) (2003) 3 SCC 57: COMMISSIONER OF INCOME TAX vs. HINDUSTAN BULK CARRIERS. xvi) (2002) 5 SCC 738: SHASHIKANT SINGH vs. TARKESHWAR SINGH AND ANOTHER. xvii) (2013) 7 SCC 653: LILY THOMAS vs. UNION OF INDIA AND OTHERS. xviii) CRL.M.P.NO.18478/2015 DECIDED ON 23.11.2015: DIRECTORATE OF ENFORCEMENT vs. M/S AJANTA MERCHANTS PVT. LTD. xix) W.P. (CR.) NO.325/2010 DECIDED ON 06.08.2010: HARI NARAYAN RAI vs. UNION OF INDIA AND ANOTHER. xx)…

M/S JSW STEEL LIMITED vs. DEPUTY DIRECTOR

WP/17894/2015HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ORI AND OTHERS. xiv) CRL.P. NO.432/2013 C/W CRL.P. NO.2313/2016 DECIDED ON 03.11.2016: SRI. 114 KATTA SUBRANANYA NAIDU AND ANOTHER vs. STATE OF KARNATAKA. xv) (2003) 3 SCC 57: COMMISSIONER OF INCOME TAX vs. HINDUSTAN BULK CARRIERS. xvi) (2002) 5 SCC 738: SHASHIKANT SINGH vs. TARKESHWAR SINGH AND ANOTHER. xvii) (2013) 7 SCC 653: LILY THOMAS vs. UNION OF INDIA AND OTHERS. xviii) CRL.M.P.NO.18478/2015 DECIDED ON 23.11.2015: DIRECTORATE OF ENFORCEMENT vs. M/S AJANTA MERCHANTS PVT. LTD. xix) W.P. (CR.) NO.325/2010 DECIDED ON 06.08.2010: HARI NARAYAN RAI vs. UNION OF INDIA AND ANOTHER. xx)…

C MAHADESH @ AVVAMAHADESH vs. THE DEPUTY DIRECTOR

WP/46318/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ORI AND OTHERS. xiv) CRL.P. NO.432/2013 C/W CRL.P. NO.2313/2016 DECIDED ON 03.11.2016: SRI. 114 KATTA SUBRANANYA NAIDU AND ANOTHER vs. STATE OF KARNATAKA. xv) (2003) 3 SCC 57: COMMISSIONER OF INCOME TAX vs. HINDUSTAN BULK CARRIERS. xvi) (2002) 5 SCC 738: SHASHIKANT SINGH vs. TARKESHWAR SINGH AND ANOTHER. xvii) (2013) 7 SCC 653: LILY THOMAS vs. UNION OF INDIA AND OTHERS. xviii) CRL.M.P.NO.18478/2015 DECIDED ON 23.11.2015: DIRECTORATE OF ENFORCEMENT vs. M/S AJANTA MERCHANTS PVT. LTD. xix) W.P. (CR.) NO.325/2010 DECIDED ON 06.08.2010: HARI NARAYAN RAI vs. UNION OF INDIA AND ANOTHER. xx)…

M/S. JSW STEEL LIMITED vs. DEPUTY DIRECTOR

WP/24444/2015HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ORI AND OTHERS. xiv) CRL.P. NO.432/2013 C/W CRL.P. NO.2313/2016 DECIDED ON 03.11.2016: SRI. 114 KATTA SUBRANANYA NAIDU AND ANOTHER vs. STATE OF KARNATAKA. xv) (2003) 3 SCC 57: COMMISSIONER OF INCOME TAX vs. HINDUSTAN BULK CARRIERS. xvi) (2002) 5 SCC 738: SHASHIKANT SINGH vs. TARKESHWAR SINGH AND ANOTHER. xvii) (2013) 7 SCC 653: LILY THOMAS vs. UNION OF INDIA AND OTHERS. xviii) CRL.M.P.NO.18478/2015 DECIDED ON 23.11.2015: DIRECTORATE OF ENFORCEMENT vs. M/S AJANTA MERCHANTS PVT. LTD. xix) W.P. (CR.) NO.325/2010 DECIDED ON 06.08.2010: HARI NARAYAN RAI vs. UNION OF INDIA AND ANOTHER. xx)…

M GOPI vs. THE JOINT DIRECTOR

WP/15917/2013HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ORI AND OTHERS. xiv) CRL.P. NO.432/2013 C/W CRL.P. NO.2313/2016 DECIDED ON 03.11.2016: SRI. 114 KATTA SUBRANANYA NAIDU AND ANOTHER vs. STATE OF KARNATAKA. xv) (2003) 3 SCC 57: COMMISSIONER OF INCOME TAX vs. HINDUSTAN BULK CARRIERS. xvi) (2002) 5 SCC 738: SHASHIKANT SINGH vs. TARKESHWAR SINGH AND ANOTHER. xvii) (2013) 7 SCC 653: LILY THOMAS vs. UNION OF INDIA AND OTHERS. xviii) CRL.M.P.NO.18478/2015 DECIDED ON 23.11.2015: DIRECTORATE OF ENFORCEMENT vs. M/S AJANTA MERCHANTS PVT. LTD. xix) W.P. (CR.) NO.325/2010 DECIDED ON 06.08.2010: HARI NARAYAN RAI vs. UNION OF INDIA AND ANOTHER. xx)…

NATARAJ DAKSHINAMURHTY vs. THE ASSISTANT DIRECTOR

WP/6159/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ORI AND OTHERS. xiv) CRL.P. NO.432/2013 C/W CRL.P. NO.2313/2016 DECIDED ON 03.11.2016: SRI. 114 KATTA SUBRANANYA NAIDU AND ANOTHER vs. STATE OF KARNATAKA. xv) (2003) 3 SCC 57: COMMISSIONER OF INCOME TAX vs. HINDUSTAN BULK CARRIERS. xvi) (2002) 5 SCC 738: SHASHIKANT SINGH vs. TARKESHWAR SINGH AND ANOTHER. xvii) (2013) 7 SCC 653: LILY THOMAS vs. UNION OF INDIA AND OTHERS. xviii) CRL.M.P.NO.18478/2015 DECIDED ON 23.11.2015: DIRECTORATE OF ENFORCEMENT vs. M/S AJANTA MERCHANTS PVT. LTD. xix) W.P. (CR.) NO.325/2010 DECIDED ON 06.08.2010: HARI NARAYAN RAI vs. UNION OF INDIA AND ANOTHER. xx)…

SHRI S THIMMARAJU vs. THE DEPUTY DIRECTOR

WP/36310/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ORI AND OTHERS. xiv) CRL.P. NO.432/2013 C/W CRL.P. NO.2313/2016 DECIDED ON 03.11.2016: SRI. 114 KATTA SUBRANANYA NAIDU AND ANOTHER vs. STATE OF KARNATAKA. xv) (2003) 3 SCC 57: COMMISSIONER OF INCOME TAX vs. HINDUSTAN BULK CARRIERS. xvi) (2002) 5 SCC 738: SHASHIKANT SINGH vs. TARKESHWAR SINGH AND ANOTHER. xvii) (2013) 7 SCC 653: LILY THOMAS vs. UNION OF INDIA AND OTHERS. xviii) CRL.M.P.NO.18478/2015 DECIDED ON 23.11.2015: DIRECTORATE OF ENFORCEMENT vs. M/S AJANTA MERCHANTS PVT. LTD. xix) W.P. (CR.) NO.325/2010 DECIDED ON 06.08.2010: HARI NARAYAN RAI vs. UNION OF INDIA AND ANOTHER. xx)…

M GOPI vs. THE JOINT DIRECTOR

WP/15918/2013HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ORI AND OTHERS. xiv) CRL.P. NO.432/2013 C/W CRL.P. NO.2313/2016 DECIDED ON 03.11.2016: SRI. 114 KATTA SUBRANANYA NAIDU AND ANOTHER vs. STATE OF KARNATAKA. xv) (2003) 3 SCC 57: COMMISSIONER OF INCOME TAX vs. HINDUSTAN BULK CARRIERS. xvi) (2002) 5 SCC 738: SHASHIKANT SINGH vs. TARKESHWAR SINGH AND ANOTHER. xvii) (2013) 7 SCC 653: LILY THOMAS vs. UNION OF INDIA AND OTHERS. xviii) CRL.M.P.NO.18478/2015 DECIDED ON 23.11.2015: DIRECTORATE OF ENFORCEMENT vs. M/S AJANTA MERCHANTS PVT. LTD. xix) W.P. (CR.) NO.325/2010 DECIDED ON 06.08.2010: HARI NARAYAN RAI vs. UNION OF INDIA AND ANOTHER. xx)…

SHRI V BHASKAR vs. THE DEPUTY DIRECTOR

WP/27744/2018HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ORI AND OTHERS. xiv) CRL.P. NO.432/2013 C/W CRL.P. NO.2313/2016 DECIDED ON 03.11.2016: SRI. 114 KATTA SUBRANANYA NAIDU AND ANOTHER vs. STATE OF KARNATAKA. xv) (2003) 3 SCC 57: COMMISSIONER OF INCOME TAX vs. HINDUSTAN BULK CARRIERS. xvi) (2002) 5 SCC 738: SHASHIKANT SINGH vs. TARKESHWAR SINGH AND ANOTHER. xvii) (2013) 7 SCC 653: LILY THOMAS vs. UNION OF INDIA AND OTHERS. xviii) CRL.M.P.NO.18478/2015 DECIDED ON 23.11.2015: DIRECTORATE OF ENFORCEMENT vs. M/S AJANTA MERCHANTS PVT. LTD. xix) W.P. (CR.) NO.325/2010 DECIDED ON 06.08.2010: HARI NARAYAN RAI vs. UNION OF INDIA AND ANOTHER. xx)…

DCIT 17(2), MUMBAI vs. ATEEV V GALA, MUMBAI

In the result, the appeal filed by the assessee is allowed and the appeal filed by the revenue is dismissed

ITA 1906/MUM/2014[2010-11]Status: DisposedITAT Mumbai19 Apr 2017AY 2010-11

Bench: Shri Joginder Singh & Shri Rajendraassessment Year-2010-11 Dcit-17(2), Ateev V. Gala, R. No.217, 02Nd Floor, 575/A, The Orient Jame बनाम/ Piramal Chambers, Jamshed Road, Vs. Mumbai-400012 Matunga Mumbai-400019 Pan No.Aalpg6039N (राज"व /Revenue) ("नधा"रती /Assessee)

Section 10(2)Section 234BSection 271(1)(c)Section 56Section 56(2)Section 64(2)

…. Section 56(2)(v) should be interpreted in such a way that interpretation must avoid absurdity. The ld.AR relied upon the following judgments, for this proposition: K Govindan & Sons vs CIT (2001) 247 ITR 192 (SC) Shashikant Singh vs Tarkeshwar Singh (2002) 5 SCC 738 (SC) Rambhai L Patel vs CIT (2001) 252 ITR 846 (Guj) 8. The ld.AR lastly submitted that if two views are possible, the one beneficial to the assessee has to be adopted. For this proposition the ld.AR relied upon the judgment of the Hon’ble Apex Court in (2002) 258 ITR 761 (SC) Union of India vs Onkar S Kanwar. 9. The ld.DR on the other hand reli…