(2013) 7 SCC 439: Y.S. JAGAN MOHAN REDDY v. CENTRAL BUREAU OF INVESTIGATION

2 SCC 237Reported decision1986#5451 most cited

What is (2013) 7 SCC 439: Y.S. JAGAN MOHAN REDDY v. CENTRAL BUREAU OF INVESTIGATION authority for?

The court clarifies that section 292BB does not override the requirement for a valid notice under section 153C, ensuring that proceedings initiated under section 153C must be based on a proper foundation.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2025.

Also referred to as

Y.S. Jagan Mohan Reddy v. CBI · section 153C · section 292BB · valid notice · assessment proceedings · search and seizure · income tax law · legal procedure · statutory compliance · evidentiary value

Sections most often in play

Section 132Section 147Section 148Section 149Section 151Section 153ASection 153CSection 153D

Issues it is cited on

section 132(2)section 132(1)(a)section 153c proceedingssettlement applicationexplanation to section 37section 91full and true disclosuresection 292bbsection 129section 292bsection 292csection 127

Judgments citing (2013) 7 SCC 439: Y.S. JAGAN MOHAN REDDY v. CENTRAL BUREAU OF INVESTIGATION

Assistant Commissioner of Income Tax vs. Shelf Drilling Ron Tappmeyer Limited

The appeals are allowed

C.A. No.-010586-010589 - 2025Supreme Court08 Aug 2025

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

Section 144CSection 153Section 153(1)Section 44B

…bundant caution and not by way of limiting the ambit and scope of the Special Rules.” 10.2 In A.G. Varadarajulu vs. State of T.N., (1998) 4 SCC 231 (“A.G. Varadarajulu “) this Court relied on the judgment in Aswini Kumar Ghose vs. Arabinda Bose, (1952) 2 SCC 237. This Court while interpreting the non-obstante clause contained in Section 21-A of the Tamil Nadu Land Reforms (Fixation of Ceiling on Land) Act, 1961 held: “16. It is well settled that while dealing with a non obstante clause under which the legislature wants to give overriding effect to a section, the court must try to find out the extent…

M/S. Eagle Traders & Logistics, Bellary vs. Deputy Commissioner of Income Tax, Central Circle- 2(3), Bangalore

Accordingly, the appeals filed by the assessee are allowed in above terms

ITA 237/BANG/2020[2011-12]Status: DisposedITAT Bangalore29 May 2025AY 2011-12

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

…fail to advance the object of the legislation. In support of the above submission, Shri Nataraj, learned ASG has relied upon the decisions of this Court in the cases of Zile Singh (supra) (paras 14, 15, 18 and 20) and Girdhari Lal v. Balbir Nath Mathur [1986] 2 SCC 237. 4.6 Relying upon above two decisions, it is contended that the object and purpose of the amendment to remove the mischief and defect for which the amendment was necessitated is required to be considered and borne in mind. That as observed and held that once the Parliament's intention is ascertained and the object and purpose of the legislation is…

M/S. Eagle Traders & Logistics, Bellary vs. Deputy Commissioner of Income Tax, Central Circle- 2(3), Bangalore

Accordingly, the appeals filed by the assessee are allowed in above terms

ITA 236/BANG/2020[2010-11]Status: DisposedITAT Bangalore29 May 2025AY 2010-11

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

…fail to advance the object of the legislation. In support of the above submission, Shri Nataraj, learned ASG has relied upon the decisions of this Court in the cases of Zile Singh (supra) (paras 14, 15, 18 and 20) and Girdhari Lal v. Balbir Nath Mathur [1986] 2 SCC 237. 4.6 Relying upon above two decisions, it is contended that the object and purpose of the amendment to remove the mischief and defect for which the amendment was necessitated is required to be considered and borne in mind. That as observed and held that once the Parliament's intention is ascertained and the object and purpose of the legislation is…

M/S. Eagle Traders & Logistics, Bellary vs. Deputy Commissioner of Income Tax, Central Circle- 2(3), Bangalore

ITA 235/BANG/2020[2009-10]Status: DisposedITAT Bangalore29 May 2025AY 2009-10

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

…fail to advance the object of the legislation. In support of the above submission, Shri Nataraj, learned ASG has relied upon the decisions of this Court in the cases of Zile Singh (supra) (paras 14, 15, 18 and 20) and Girdhari Lal v. Balbir Nath Mathur [1986] 2 SCC 237. 4.6 Relying upon above two decisions, it is contended that the object and purpose of the amendment to remove the mischief and defect for which the amendment was necessitated is required to be considered and borne in mind. That as observed and held that once the Parliament's intention is ascertained and the object and purpose of the legislation is…

M/S. Eagle Traders & Logistics, Bellary vs. Deputy Commissioner of Income Tax, Central Circle- 2(3), Bangalore

Accordingly, the appeals filed by the assessee are allowed in above terms

ITA 234/BANG/2020[2008-09]Status: DisposedITAT Bangalore29 May 2025AY 2008-09

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

…fail to advance the object of the legislation. In support of the above submission, Shri Nataraj, learned ASG has relied upon the decisions of this Court in the cases of Zile Singh (supra) (paras 14, 15, 18 and 20) and Girdhari Lal v. Balbir Nath Mathur [1986] 2 SCC 237. 4.6 Relying upon above two decisions, it is contended that the object and purpose of the amendment to remove the mischief and defect for which the amendment was necessitated is required to be considered and borne in mind. That as observed and held that once the Parliament's intention is ascertained and the object and purpose of the legislation is…

Commissioner, Customs Central Excise and Service Tax, Patna vs. M/S. Shapoorji Paloonji and Company Pvt Ltd and Ors

The appeals are dismissed, without

C.A. No.-003991-003991 - 2023Supreme Court13 Oct 2023

Bench: HON'BLE MR. JUSTICE DIPANKAR DATTA

Section 66BSection 66DSection 93

…to them. A court should give effect to plain words, not because there is any charm or magic in the plainness of such words but because plain words may be expected to convey plainly the intention of the legislature to others as well as judges.” 18 (1986) 2 SCC 237 24 32. Keeping the above-said ratio in mind, an interpretation of the relevant provision resulting in the expanded scope of its operation cannot in itself be sufficient to attribute ambiguity to the provision. 33. To make a statute workable by employing interpretative tools and to venture into a kind of judicial legislation are two diff…

Income Tax Officer vs. Vikram Sujitkumar Bhatia

C.A. No.-000911-000911 - 2022Supreme Court06 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

…the object of the legislation. In support of the above submission, Shri Nataraj, learned ASG has relied upon the decisions of this Court in the cases of Zile Singh (supra) (paras 14, 15, 18 and 20) and Girdhari Lal & Sons Vs. Balbir Nath Mathur, (1986) 2 SCC 237. 4.6 Relying upon above two decisions, it is contended that the object and purpose of the amendment to remove the mischief and defect for which the amendment was necessitated is required to be considered and borne in mind. That as observed and held that once the Parliament’s intention is ascertained and the object and purpose of the legisl…

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. ®

…ERS. 113 iii) (2003) 7 SCC 628: BALRAM KUMAWAT vs. UNION OF INDIA AND OTHERS. iv) (1987) 2 SCC 364: STATE OF GUJARAT vs. MOHANLAL JITAMALJI PORWAL AND ANOTHER. v) (2013) 7 SCC 439: Y.S. JAGAN MOHAN REDDY vs. CENTRAL BUREAU OF INVESTIGATION. vi) (1986) 2 SCC 237: M/S GIRDHARI LAL AND SONS vs. BALBIR NATH MATHUR AND OTHERS. vii) (2015) 16 SCC 1: GAUTAM KUNDU vs. DIRECTORATE OF ENFORCEMENT (PREVENTION OF MONEY-LAUNDERING ACT) GOVERNMENT OF INDIA THROUGH MANOJ KUMAR, ASSISTANT DIRECTOR, EASTERN REGION. viii) (1996) 4 SCC 622: DELHI DEVELOPMENT AUTHORITY vs. SKIPPER CONSTRUCTION CO. (P) LTD. AND ANOT…

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. ®

…ERS. 113 iii) (2003) 7 SCC 628: BALRAM KUMAWAT vs. UNION OF INDIA AND OTHERS. iv) (1987) 2 SCC 364: STATE OF GUJARAT vs. MOHANLAL JITAMALJI PORWAL AND ANOTHER. v) (2013) 7 SCC 439: Y.S. JAGAN MOHAN REDDY vs. CENTRAL BUREAU OF INVESTIGATION. vi) (1986) 2 SCC 237: M/S GIRDHARI LAL AND SONS vs. BALBIR NATH MATHUR AND OTHERS. vii) (2015) 16 SCC 1: GAUTAM KUNDU vs. DIRECTORATE OF ENFORCEMENT (PREVENTION OF MONEY-LAUNDERING ACT) GOVERNMENT OF INDIA THROUGH MANOJ KUMAR, ASSISTANT DIRECTOR, EASTERN REGION. viii) (1996) 4 SCC 622: DELHI DEVELOPMENT AUTHORITY vs. SKIPPER CONSTRUCTION CO. (P) LTD. AND ANOT…

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. ®

…ERS. 113 iii) (2003) 7 SCC 628: BALRAM KUMAWAT vs. UNION OF INDIA AND OTHERS. iv) (1987) 2 SCC 364: STATE OF GUJARAT vs. MOHANLAL JITAMALJI PORWAL AND ANOTHER. v) (2013) 7 SCC 439: Y.S. JAGAN MOHAN REDDY vs. CENTRAL BUREAU OF INVESTIGATION. vi) (1986) 2 SCC 237: M/S GIRDHARI LAL AND SONS vs. BALBIR NATH MATHUR AND OTHERS. vii) (2015) 16 SCC 1: GAUTAM KUNDU vs. DIRECTORATE OF ENFORCEMENT (PREVENTION OF MONEY-LAUNDERING ACT) GOVERNMENT OF INDIA THROUGH MANOJ KUMAR, ASSISTANT DIRECTOR, EASTERN REGION. viii) (1996) 4 SCC 622: DELHI DEVELOPMENT AUTHORITY vs. SKIPPER CONSTRUCTION CO. (P) LTD. AND ANOT…

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. ®

…ERS. 113 iii) (2003) 7 SCC 628: BALRAM KUMAWAT vs. UNION OF INDIA AND OTHERS. iv) (1987) 2 SCC 364: STATE OF GUJARAT vs. MOHANLAL JITAMALJI PORWAL AND ANOTHER. v) (2013) 7 SCC 439: Y.S. JAGAN MOHAN REDDY vs. CENTRAL BUREAU OF INVESTIGATION. vi) (1986) 2 SCC 237: M/S GIRDHARI LAL AND SONS vs. BALBIR NATH MATHUR AND OTHERS. vii) (2015) 16 SCC 1: GAUTAM KUNDU vs. DIRECTORATE OF ENFORCEMENT (PREVENTION OF MONEY-LAUNDERING ACT) GOVERNMENT OF INDIA THROUGH MANOJ KUMAR, ASSISTANT DIRECTOR, EASTERN REGION. viii) (1996) 4 SCC 622: DELHI DEVELOPMENT AUTHORITY vs. SKIPPER CONSTRUCTION CO. (P) LTD. AND ANOT…

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. ®

…ERS. 113 iii) (2003) 7 SCC 628: BALRAM KUMAWAT vs. UNION OF INDIA AND OTHERS. iv) (1987) 2 SCC 364: STATE OF GUJARAT vs. MOHANLAL JITAMALJI PORWAL AND ANOTHER. v) (2013) 7 SCC 439: Y.S. JAGAN MOHAN REDDY vs. CENTRAL BUREAU OF INVESTIGATION. vi) (1986) 2 SCC 237: M/S GIRDHARI LAL AND SONS vs. BALBIR NATH MATHUR AND OTHERS. vii) (2015) 16 SCC 1: GAUTAM KUNDU vs. DIRECTORATE OF ENFORCEMENT (PREVENTION OF MONEY-LAUNDERING ACT) GOVERNMENT OF INDIA THROUGH MANOJ KUMAR, ASSISTANT DIRECTOR, EASTERN REGION. viii) (1996) 4 SCC 622: DELHI DEVELOPMENT AUTHORITY vs. SKIPPER CONSTRUCTION CO. (P) LTD. AND ANOT…

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. ®

…ERS. 113 iii) (2003) 7 SCC 628: BALRAM KUMAWAT vs. UNION OF INDIA AND OTHERS. iv) (1987) 2 SCC 364: STATE OF GUJARAT vs. MOHANLAL JITAMALJI PORWAL AND ANOTHER. v) (2013) 7 SCC 439: Y.S. JAGAN MOHAN REDDY vs. CENTRAL BUREAU OF INVESTIGATION. vi) (1986) 2 SCC 237: M/S GIRDHARI LAL AND SONS vs. BALBIR NATH MATHUR AND OTHERS. vii) (2015) 16 SCC 1: GAUTAM KUNDU vs. DIRECTORATE OF ENFORCEMENT (PREVENTION OF MONEY-LAUNDERING ACT) GOVERNMENT OF INDIA THROUGH MANOJ KUMAR, ASSISTANT DIRECTOR, EASTERN REGION. viii) (1996) 4 SCC 622: DELHI DEVELOPMENT AUTHORITY vs. SKIPPER CONSTRUCTION CO. (P) LTD. AND ANOT…

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. ®

…ERS. 113 iii) (2003) 7 SCC 628: BALRAM KUMAWAT vs. UNION OF INDIA AND OTHERS. iv) (1987) 2 SCC 364: STATE OF GUJARAT vs. MOHANLAL JITAMALJI PORWAL AND ANOTHER. v) (2013) 7 SCC 439: Y.S. JAGAN MOHAN REDDY vs. CENTRAL BUREAU OF INVESTIGATION. vi) (1986) 2 SCC 237: M/S GIRDHARI LAL AND SONS vs. BALBIR NATH MATHUR AND OTHERS. vii) (2015) 16 SCC 1: GAUTAM KUNDU vs. DIRECTORATE OF ENFORCEMENT (PREVENTION OF MONEY-LAUNDERING ACT) GOVERNMENT OF INDIA THROUGH MANOJ KUMAR, ASSISTANT DIRECTOR, EASTERN REGION. viii) (1996) 4 SCC 622: DELHI DEVELOPMENT AUTHORITY vs. SKIPPER CONSTRUCTION CO. (P) LTD. AND ANOT…

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. ®

…ERS. 113 iii) (2003) 7 SCC 628: BALRAM KUMAWAT vs. UNION OF INDIA AND OTHERS. iv) (1987) 2 SCC 364: STATE OF GUJARAT vs. MOHANLAL JITAMALJI PORWAL AND ANOTHER. v) (2013) 7 SCC 439: Y.S. JAGAN MOHAN REDDY vs. CENTRAL BUREAU OF INVESTIGATION. vi) (1986) 2 SCC 237: M/S GIRDHARI LAL AND SONS vs. BALBIR NATH MATHUR AND OTHERS. vii) (2015) 16 SCC 1: GAUTAM KUNDU vs. DIRECTORATE OF ENFORCEMENT (PREVENTION OF MONEY-LAUNDERING ACT) GOVERNMENT OF INDIA THROUGH MANOJ KUMAR, ASSISTANT DIRECTOR, EASTERN REGION. viii) (1996) 4 SCC 622: DELHI DEVELOPMENT AUTHORITY vs. SKIPPER CONSTRUCTION CO. (P) LTD. AND ANOT…

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. ®

…ERS. 113 iii) (2003) 7 SCC 628: BALRAM KUMAWAT vs. UNION OF INDIA AND OTHERS. iv) (1987) 2 SCC 364: STATE OF GUJARAT vs. MOHANLAL JITAMALJI PORWAL AND ANOTHER. v) (2013) 7 SCC 439: Y.S. JAGAN MOHAN REDDY vs. CENTRAL BUREAU OF INVESTIGATION. vi) (1986) 2 SCC 237: M/S GIRDHARI LAL AND SONS vs. BALBIR NATH MATHUR AND OTHERS. vii) (2015) 16 SCC 1: GAUTAM KUNDU vs. DIRECTORATE OF ENFORCEMENT (PREVENTION OF MONEY-LAUNDERING ACT) GOVERNMENT OF INDIA THROUGH MANOJ KUMAR, ASSISTANT DIRECTOR, EASTERN REGION. viii) (1996) 4 SCC 622: DELHI DEVELOPMENT AUTHORITY vs. SKIPPER CONSTRUCTION CO. (P) LTD. AND ANOT…

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. ®

…ERS. 113 iii) (2003) 7 SCC 628: BALRAM KUMAWAT vs. UNION OF INDIA AND OTHERS. iv) (1987) 2 SCC 364: STATE OF GUJARAT vs. MOHANLAL JITAMALJI PORWAL AND ANOTHER. v) (2013) 7 SCC 439: Y.S. JAGAN MOHAN REDDY vs. CENTRAL BUREAU OF INVESTIGATION. vi) (1986) 2 SCC 237: M/S GIRDHARI LAL AND SONS vs. BALBIR NATH MATHUR AND OTHERS. vii) (2015) 16 SCC 1: GAUTAM KUNDU vs. DIRECTORATE OF ENFORCEMENT (PREVENTION OF MONEY-LAUNDERING ACT) GOVERNMENT OF INDIA THROUGH MANOJ KUMAR, ASSISTANT DIRECTOR, EASTERN REGION. viii) (1996) 4 SCC 622: DELHI DEVELOPMENT AUTHORITY vs. SKIPPER CONSTRUCTION CO. (P) LTD. AND ANOT…

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. ®

…ERS. 113 iii) (2003) 7 SCC 628: BALRAM KUMAWAT vs. UNION OF INDIA AND OTHERS. iv) (1987) 2 SCC 364: STATE OF GUJARAT vs. MOHANLAL JITAMALJI PORWAL AND ANOTHER. v) (2013) 7 SCC 439: Y.S. JAGAN MOHAN REDDY vs. CENTRAL BUREAU OF INVESTIGATION. vi) (1986) 2 SCC 237: M/S GIRDHARI LAL AND SONS vs. BALBIR NATH MATHUR AND OTHERS. vii) (2015) 16 SCC 1: GAUTAM KUNDU vs. DIRECTORATE OF ENFORCEMENT (PREVENTION OF MONEY-LAUNDERING ACT) GOVERNMENT OF INDIA THROUGH MANOJ KUMAR, ASSISTANT DIRECTOR, EASTERN REGION. viii) (1996) 4 SCC 622: DELHI DEVELOPMENT AUTHORITY vs. SKIPPER CONSTRUCTION CO. (P) LTD. AND ANOT…

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. ®

…ERS. 113 iii) (2003) 7 SCC 628: BALRAM KUMAWAT vs. UNION OF INDIA AND OTHERS. iv) (1987) 2 SCC 364: STATE OF GUJARAT vs. MOHANLAL JITAMALJI PORWAL AND ANOTHER. v) (2013) 7 SCC 439: Y.S. JAGAN MOHAN REDDY vs. CENTRAL BUREAU OF INVESTIGATION. vi) (1986) 2 SCC 237: M/S GIRDHARI LAL AND SONS vs. BALBIR NATH MATHUR AND OTHERS. vii) (2015) 16 SCC 1: GAUTAM KUNDU vs. DIRECTORATE OF ENFORCEMENT (PREVENTION OF MONEY-LAUNDERING ACT) GOVERNMENT OF INDIA THROUGH MANOJ KUMAR, ASSISTANT DIRECTOR, EASTERN REGION. viii) (1996) 4 SCC 622: DELHI DEVELOPMENT AUTHORITY vs. SKIPPER CONSTRUCTION CO. (P) LTD. AND ANOT…

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. ®

…ERS. 113 iii) (2003) 7 SCC 628: BALRAM KUMAWAT vs. UNION OF INDIA AND OTHERS. iv) (1987) 2 SCC 364: STATE OF GUJARAT vs. MOHANLAL JITAMALJI PORWAL AND ANOTHER. v) (2013) 7 SCC 439: Y.S. JAGAN MOHAN REDDY vs. CENTRAL BUREAU OF INVESTIGATION. vi) (1986) 2 SCC 237: M/S GIRDHARI LAL AND SONS vs. BALBIR NATH MATHUR AND OTHERS. vii) (2015) 16 SCC 1: GAUTAM KUNDU vs. DIRECTORATE OF ENFORCEMENT (PREVENTION OF MONEY-LAUNDERING ACT) GOVERNMENT OF INDIA THROUGH MANOJ KUMAR, ASSISTANT DIRECTOR, EASTERN REGION. viii) (1996) 4 SCC 622: DELHI DEVELOPMENT AUTHORITY vs. SKIPPER CONSTRUCTION CO. (P) LTD. AND ANOT…

(2013) 7 SCC 439: Y.S. JAGAN MOHAN REDDY v. CENTRAL BUREAU OF INVESTIGATION (2 SCC 237) — Cited in 21 Judgments | BharatTax