2007) 6 SCC 429; 6) Dipak Babaria & Anr. v. State of Gujarat & Others

3 SCC 502Reported decision2014#9651 most cited

What is 2007) 6 SCC 429; 6) Dipak Babaria & Anr. v. State of Gujarat & Others authority for?

If a statute prescribes a specific procedure for carrying out a particular action, that procedure must be followed precisely, and deviations are not permitted. The State cannot disregard the statutory intent and prescribed process.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2024.

Also referred to as

Dipak Babaria · State of Gujarat · Section 144C · statutory procedure · mandatory provisions · assessment procedure · AO · directions of the DRP · assessment · bypassing provisions · legal mandate

Sections most often in play

Section 143(3)Section 144C(1)Section 144C(13)Section 153Section 153BSection 156Section 271(1)(c)Section 274

Issues it is cited on

eligible assesseesection 156section 144c(1)directions of the drpsection 292bsection 153bsection 292transfer pricing adjustmentsection 144c(13)section 29dispute resolution panelsection 274

Judgments citing 2007) 6 SCC 429; 6) Dipak Babaria & Anr. v. State of Gujarat & Others

Goldman Sachs (India) Securities Pvt.Ltd, Mumbai vs. ACIT Cir 7 (1) (1), Mumbai

ITA 1484/MUM/2021[2016-17]Status: DisposedITAT Mumbai16 Jul 2024AY 2016-17

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Rahul Chaudhary, Hon'Bleι.Τ.Α. No. 1484/Mum/2021

For Appellant: Shri Madhur Agrawal, A/RFor Respondent: Shri Vachaspati Tripathi, CIT, D/R
Section 143(3)Section 144C(1)Section 144C(13)Section 153Section 253(1)Section 92C

…sub-Sections i.e., sub-Sections (3) and (13) to Section 144C of the Act mentioned elsewhere. 11. Whether by by-passing mandatory provisions of the Act can assessment survive? The answer has been given by the Hon'ble Supreme Court in the case of Dipak Babaria 3 SCC 502 wherein the Hon'ble Supreme Court has held as under: “If the law requires that a particular thing should be done in a particular manner, it must be done in that way and none other. State cannot ignore the policy intent and procedure contemplated by the statute. 12. In light of the above ratio laid down by the Hon'ble Supreme Court, we are of the co…

Defsys Solutions Pvt. Ltd., New Delhi vs. ACIT, Central Circle-15, New Delhi

In the result the appeal of the assessee in ITA No

ITA 758/DEL/2023[2019-20]Status: DisposedITAT Delhi28 Mar 2024AY 2019-20

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Rajesh Kumar, CIT-DR
Section 115BSection 139(1)Section 144CSection 153ASection 156Section 270ASection 271ASection 274Section 36(1)(va)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 758/DEL/2023 [A.Y. 2019-20] Defsys Solutions Pvt Ltd Vs. The A.C.I.T C/o Flat No. 1, 1st Floor, Central Circle - 15 1, Dakshineshwar Building New Delhi 10, Hailey Road, New Delhi PAN: AACCD 5328 D (Applicant) (Respondent) Assessee By : Shri Ajay Wadhwa, Adv Ms Aayushi Gupta, Adv Department By : Shri Rajesh Kumar, CIT-DR Date of Hearing : 26.03.2024 Date of Pronouncement : 28.03.2024 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by t…

Defsys Solutions P.Ltd, New Delhi vs. ACIT, Central Circle-15, New Delhi

In the result the appeal of the assessee in ITA No

ITA 1818/DEL/2023[2020-21]Status: DisposedITAT Delhi17 Oct 2023AY 2020-21

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Rajesh Kumar, CIT-DR
Section 143(3)Section 144CSection 144C(13)Section 156Section 271ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 1818/DEL/2023 [A.Y. 2020-21] Defsys Solutions Pvt Ltd Vs. The A.C.I.T C/o Flat No. 1, 1st Floor, Central Circle - 15 1, Dakshineshwar Building New Delhi 10, Hailey Road, New Delhi PAN: AACCD 5328 D (Applicant) (Respondent) Assessee By : Shri Ajay Wadhwa, Adv Ms. Bharti Sharma, Adv Ms. Airik Singla, Adv Department By : Shri Rajesh Kumar, CIT-DR Date of Hearing : 10.10.2023 Date of Pronouncement : 17.10.2023 ORDER PER N.K. BILLAIYA, ACCOUNTANT ME…

The Commissioner of Income Tax (International Taxation)-1, Delhi vs. M/S Bio-Rad Laboratories (Singapore) Pte Ltd

ITA/564/2023HC Delhi03 Oct 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

…ys envisaged by Regulation 7(5) or within a further period of 30 days envisaged in Regulation 7(b), process and decide the case on merits, with the further qualification that in such an event, the matter would 46 AIR 1963 SC 1295 47 (2004) 2 SCC 510 48 (2023) 3 SCC 502 49 (1969) 2 SCC 166 50 (1984) 2 SCC 302 Digitally Signed By:CHANDRASHEKHAR AN HARI SHANKAR Signing Date:22.04.2024 22:29 Signature Not Verified Digitally Signed By:AJIT KUMAR Signing Date:22.04.2024 22:30 Signature Not Verified WP(C) 12983/2022 & other batch matters Page 98 of 177 not be deferred any further on account of non-receipt of comments…

Zydus Healthcare Ltd, Gangtok vs. ACIT, Cir. 3(2), Gangtok

In the result, the appeal of the assessee is allowed

ITA 139/KOL/2021[2014-15]Status: DisposedITAT Kolkata20 Feb 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 139/Kol/2021 Assessment Year: 2014-2015 Zydus Healhcare Limited,……..................Appellant (Successor To Zydus Healthcare Sikkim), 4Th Floor, ‘D’ Wing, Zudus Corporate Park, Scheme No. 63, Survey No. 536, Khoraj (Gandhinagar), Nr. Vaishnodevi Circle, Ahmedabad, Gandhinagar, Gujrat-382481 [Pan: Aaacg1895Q] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Circle-3(2), Gangtok, Sikkim-737101 Appearances By: Shri Ajit Kumar Jain, Ca & Sonal Pandey, A.R., Appeared On Behalf Of The Assessee Shri G. Hukugha Sema, Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : January 18, 2023 Date Of Pronouncing The Order : February 20, 2023 O R D E R

Section 143(3)Section 144CSection 153Section 156Section 271Section 271(1)(c)Section 274

…ITA No. 139/KOL/2021 Assessment Year: 2014-2015 Zydus Healthcare Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Girish Agrawal, Accountant Member I.T.A. No. 139/KOL/2021 Assessment Year: 2014-2015 Zydus Healhcare Limited,……..................Appellant (Successor to Zydus Healthcare Sikkim), 4th Floor, ‘D’ Wing, Zudus Corporate Park, Scheme No. 63, Survey No. 536, Khoraj (Gandhinagar), Nr. Vaishnodevi Circle, Ahmedabad, Gandhinagar, Gujrat-382481 [PAN: AAACG1895Q] -Vs.- Assistant Commissioner of Income Tax,....Respondent Circle-3(2), Gangtok…

Reserve Bank of India vs. Jindal Steel and Power Limited

LPA/405/2020HC Delhi26 Mar 2021

Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR. JUSTICE JASMEET SINGH

…t. Now the appellant sought to take a U-turn and refused the permission to complete transactions which have already been cleared by the appellant. 1 Dipak Babaria & Anr. vs. State of Gujarat & Ors. (2014) 3 SCC 502; Ajantha Transports (P) Ltd., Coimbatore vs. T V.K. Transports, Pulampatti, Coimbatore District, AIR 1975 SC 123. Digitally Signed By:AMIT ARORA Signing Date:26.03.2021 16:31:48 Signature Not Verified LPA 405/2020 Page 7 of 35 14. Hence, the learned Single Judge quashed the impugned order dated 30.12.2019 wherein re…

The State of Karnataka vs. Hassan Thermal Power Private Limited

WA/190/2020HC Karnataka12 Mar 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 4

…rted in (1975) 3 SCC 512; 4) Raghunath Rai Bareja vs. Punjab National Bank, reported in (2007) 2 SCC 230; 5) CIT, Kerala vs. Tara Agencies, reported in (2007) 6 SCC 429; 6) Dipak Babaria & Anr., vs. State of Gujarat & Others, reported in (2014) 3 SCC 502; 7) Dwarka Prasad Agarwal vs. B D Agarwal, reported in 2003(6) SCC 230; 8) Nusli Neville Wadia vs. Ivory Properties , reported in (2019) SCC Online SC 1313 ; 9) A.Ayyasamy vs. A.Paramasivam & Ors., reported in (2016) 10 SCC 386; 10) Gujarat Urja Vikas Nigam Ltd vs Essar Power Ltd., reported in 2008(4) SCC 755; 11) Maharashtr…

Mavenir India Pvt. Ltd. (Earlier Known As Comverse Network System India Pvt. Ltd.), Gurgaon vs. DCIT, Circle- 3(1), Gurgoan

In the result, the appeal filed by the assessee in ITA No

ITA 203/DEL/2020[2015-16]Status: DisposedITAT Delhi29 Sept 2020AY 2015-16

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[Assessment Year: 2015-16]

For Appellant: Shri Ravi Sharma, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT-DR
Section 10ASection 12Section 143(3)Section 144CSection 156

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I-1’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI KULDIP SINGH, JUDICIAL MEMBER [Assessment Year: 2015-16] M/s Mavenir India Pvt Ltd Vs The Dy.C.I.T [Previously known as M/s Comverse Circle - 2(1) Network Systems India Pvt Ltd New Delhi. 14th Floor, Tower B, Building No. 5 DLF Cyber City, New Delhi. PAN : AABCC 3425 B [Appellant] [Respondent] Date of Hearing : 24.09.2020 Date of Pronouncement : 28.09.2020 Assessee by : Shri Ravi Sharma, Adv Shri Rishab Malhotra, Adv Revenue by : Shri Sukesh Kumar Jain,…

Olympus Medical Systems India Pvt. Ltd., Gurugram vs. DCIT, Circle- 3(1), Gurugram

In the result, appeal of the assessee is allowed

ITA 8892/DEL/2019[2015-16]Status: DisposedITAT Delhi26 Aug 2020AY 2015-16

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[A.Ys 2015-16]

For Appellant: Shri Nageshwar Rao, AdvFor Respondent: Shri Anupam Kant Garg, CIT-D.R
Section 143(3)Section 144CSection 153Section 153BSection 156Section 274

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I-2’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER [A.Ys 2015-16] Olympus Medical Systems India Vs. DCIT, Pvt. Ltd., Circle – 3(1), Ground Floor, Tower-C, SAS Gurugram Tower, The Medicity Complex, Sector- 38, Gurgaon – 122 001 PAN No. AABCO 2131 L [Appellant] [Respondent] Date of Hearing : 24.08.2020 Date of Pronouncement : 26.08.2020 Assessee by : Shri Nageshwar Rao, Adv. Ms. Deepika Aggarwal, Adv. Revenue by : Shri Anupam Kant Garg, CIT-D.R ORDER PER N.K. BILLAIYA, ACCOUNTAN…

Perfetti Van Melle India Pvt. Ltd., Gurgaon vs. ACIT, Circle-3(1), Gurgaon

In the result, the appeal of the assessee in ITA No

ITA 9116/DEL/2019[2015-16]Status: DisposedITAT Delhi11 Aug 2020AY 2015-16

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[Assessment Year: 2015-16]

For Appellant: Shri Nageshwar Rao, AdvFor Respondent: Shri Anupam Kant Garg, CIT-DR
Section 143(3)Section 144CSection 153Section 153B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I-2’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER [Assessment Year: 2015-16] Perfetti Van Melle (India) Pvt. Ltd Vs. The A.C.I.T Global Business Park, Tower A Circle 3(1) First Floor, Mehrauli Gurgaon Road Gurgaon Gurgaon, Haryana PAN: AAACP 2626 A [Appellant] [Respondent] Date of Hearing : 04.08.2020 Date of Pronouncement : 11.08.2020 Assessee by : Shri Nageshwar Rao, Adv Ms. Deepika Aggarwal, Adv Revenue by : Shri Anupam Kant Garg, CIT-DR ORDER PER N.K. BILLAIYA, A…

Khaleel Ahmed K R vs. State of Karnataka

WP/27674/2012HC Karnataka21 Jun 2016

Bench: B.VEERAPPA,K.NATARAJAN

…n the judgment of the Apex Court in the case of Anirudhsinhji Karansinhji Jadeja and another Vs/ State of Gujarat reported in AIR 1995 SC 2390(1) at Paragraph 11 and the case of Dipak Babaria and another Vs/ State of Gujarat and others reported in (2014)3 SCC 502 paragraphs 69 and 72, where it has been held that the direction by the State Government to another instrumentality of the State is contrary to law and cannot be approved and any orders passed on such dictation is invalid. He also relied on the objections to the Fact Finding Committee’s Report, which is taken on record. The learned counsel r…

2007) 6 SCC 429; 6) Dipak Babaria & Anr. v. State of Gujarat & Others (3 SCC 502) — Cited in 11 Judgments | BharatTax