21. In SB Gurbaksh Singh v. Union of India

2 SCC 181Supreme Court of India2007#243 most cited
318

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2008 to 2026.

Also referred to as

Rajesh Kumar v. Deputy CIT · SB Gurbaksh Singh v. Union of India · 2 SCC 181 · Section 143(3) · Section 144C · Section 153 · interpretation of law · assessment procedure · divergence of opinion · legal uncertainty

Also reported as

37 STC 425

Sections most often in play

Section 143(3)Section 144C(13)Section 153(4)Section 153(1)Section 153Section 144BSection 144CSection 153(2A)

Issues it is cited on

section 144cofsection 158absection 136section 261section 11(3)section 115bbe(b)section 153(4)impermissible avoidance arrangementsection 144c(4)section 193section 196section 43(3)

Judgments citing 21. In SB Gurbaksh Singh v. Union of India

M/S Nirani Sugars Limited, Mudhol vs. Assistant Commissioner of Income Tax, Central Circle - 2, Belgaum

In the result, all these appeals of the assessee are allowed

ITA 124/PAN/2018[2002-03]Status: DisposedITAT Panaji01 Apr 2022AY 2002-03

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 123/Pan/2018 Assessment Year: 2001-02

Section 250Section 271(1)(c)

…2004-05 M/s. Nirani Sugars Ltd. ■ Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, Rajesh Kumar v. CIT [2007] 2 SCC 181, may be referred to in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei [AIR 1967 SC 1269]. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express p…

M/S Nirani Sugars Limited, Mudhol vs. Assistant Commissioner of Income Tax, Central Circle - 2, Belgaum

In the result, all these appeals of the assessee are allowed

ITA 123/PAN/2018[2001-02]Status: DisposedITAT Panaji01 Apr 2022AY 2001-02

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 123/Pan/2018 Assessment Year: 2001-02

Section 250Section 271(1)(c)

…2004-05 M/s. Nirani Sugars Ltd. ■ Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, Rajesh Kumar v. CIT [2007] 2 SCC 181, may be referred to in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei [AIR 1967 SC 1269]. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express p…

The DCIT, Central Circle, Hubbali vs. M/S N. B. Hiremath, Hubbali

In the result, all these appeals of the revenue are dismissed

ITA 113/PAN/2018[2012-13]Status: DisposedITAT Panaji31 Mar 2022AY 2012-13

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 111/Pan/2018 Assessment Year: 2009-10

Section 250Section 271(1)(C)Section 271(1)(c)

…the public interest'. [Para 189] ■ Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, Rajesh Kumar v. CIT [2007] 2 SCC 181, may be referred to in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei [AIR 1967 SC 1269]. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express p…

The DCIT, Central Circle, Hubbali vs. M/S N. B. Hiremath, Hubbali

In the result, all these appeals of the revenue are dismissed

ITA 112/PAN/2018[2010-11]Status: DisposedITAT Panaji31 Mar 2022AY 2010-11

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 111/Pan/2018 Assessment Year: 2009-10

Section 250Section 271(1)(C)Section 271(1)(c)

…the public interest'. [Para 189] ■ Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, Rajesh Kumar v. CIT [2007] 2 SCC 181, may be referred to in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei [AIR 1967 SC 1269]. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express p…

The DCIT, Central Circle, Hubbali vs. M/S N. B. Hiremath, Hubbali

In the result, all these appeals of the revenue are dismissed

ITA 111/PAN/2018[2009-10]Status: DisposedITAT Panaji31 Mar 2022AY 2009-10

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 111/Pan/2018 Assessment Year: 2009-10

Section 250Section 271(1)(C)Section 271(1)(c)

…the public interest'. [Para 189] ■ Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, Rajesh Kumar v. CIT [2007] 2 SCC 181, may be referred to in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei [AIR 1967 SC 1269]. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express p…

Jumbo Techno Services Pvt Ltd., Mumbai vs. Asst CIT 3 (3), Mumbai

In the result, assessee’s appeal is allowed

ITA 6802/MUM/2019[2010-11]Status: DisposedITAT Mumbai03 Feb 2022AY 2010-11

Bench: Shri Shamim Yahya (Am) & Shri Rahul Chaudhary (Jm) I.T.A. No. 6802/Mum/2019 (Assessment Year 2010-11) Vs. Acit-3(3) Jumbo Techno Services Ltd. 171, C Wing, Mittal Court Aaykar Bhawan Nariman Point M.K.Road Mumbai-400 021 Mumbai-400 020 Pan : Aabcj8752C (Appellant) (Respondent) Shri Aakash Marthak Assessee By Department By Shri S.N.Kabra Date Of Hearing 01.02.2022 Date Of Pronouncement 03.02.2022

Section 271(1)(c)Section 274Section 80P(2)(a)Section 80P(4)

…c interest". 190. Here, section 271(l)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [(2007) 2 SCC 181], in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei [AIR 1967 SC 1269]. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid d…

Shorline Hotel P. Ltd., Mumbai vs. Dy CIT- CC-1(2), Mumbai

In the result, all these appeals by the assessee stand partly allowed

ITA 253/MUM/2021[2009-10]Status: DisposedITAT Mumbai18 Jan 2022AY 2009-10

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 271(1)(c)Section 80P(2)(a)Section 80P(4)

…c interest". 190. Here, section 271(l)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [(2007) 2 SCC 181], in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei [AIR 1967 SC 1269]. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid d…

Shoreline Hotel Ltd., Mumbai vs. Dy CIT CC-1(2), Mumbai

In the result, appeal is allowed

ITA 258/MUM/2021[2014-15]Status: DisposedITAT Mumbai13 Jan 2022AY 2014-15
For Appellant: Mr.Anuj Kisnadwala. ARFor Respondent: Mr.Vivek Upadhay. DR
Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 145(3)Section 271(1)(c)

…is one such provision. With calamitous, albeit the commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may that refer to Rqjesh Kumar & Ors. vs. CIT (2006) 206 CTR (SC) 175 : (2007) 2 SCC 181, in which the apex Court has quoted with approval its earlier judgment in State of Orissa us. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid dow…

Shoreline Hotel P. Ltd., Mumbai vs. Dy CIT CC-1(2), Mumbai

In the result, appeal is allowed

ITA 2044/MUM/2020[2008-09]Status: DisposedITAT Mumbai16 Dec 2021AY 2008-09

Bench: Shri G. S. Pannu, Hon’Ble & Shri Saktijit Dey, Hon’Bleassessment Year: 2008-09 Shoreline Hotel Pvt. Ltd., Dcit, Central Circle- 1(2), 29 Dar-Ul.Habib, Marine Drive, Old Cgo Building, 9Th Floor, Churchgate, Churchgate, Mumbai - 400020 Vs. Mumbai - 400020 Pan: Aabcs1380B (Appellant) (Respondent) Assessee By : Shri Vijay Mehta (Ar) Revenue By : Shri Rajneesh Yadav (Dr) Date Of Hearing : 21/10/2021 Date Of Pronouncement: 16/12/2021

For Appellant: Shri Vijay Mehta (AR)For Respondent: Shri Rajneesh Yadav (DR)
Section 143(3)Section 271(1)(c)Section 274

…is one such provision. With calamitous, albeit the commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may that refer to Rqjesh Kumar & Ors. vs. CIT (2006) 206 CTR (SC) 175 : (2007) 2 SCC 181, in which the apex Court has quoted with approval its earlier judgment in State of Orissa us. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid dow…

M/S Apace Realty, Thane vs. ITO Ward 2(1), Kalyan

In the result, both the assessee’s appeals are allowed

ITA 607/MUM/2020[2015-16]Status: DisposedITAT Mumbai14 Dec 2021AY 2015-16

Bench: Shri Shamim Yahya

Section 271GSection 92Section 92BSection 92DSection 92D(3)

…interest". 190. Here, section 271(l)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [(2007) 2 SCC 181], in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei [AIR 1967 SC 1269]. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid d…

Shri Rajendra P. Jain, Mumbai vs. Dycit, Central Cir.-1(3), Mumbai

In the result, assessee’s appeals are allowed

ITA 190/MUM/2021[2013-14]Status: DisposedITAT Mumbai08 Dec 2021AY 2013-14

Bench: Shri Shamim Yahya (Am) & Shri Laliet Kumar (Jm) I.T.A. Nos. 190 To 192/Mum/2021 (Assessment Years : 2012-13,2013-14 & 2014-15) Rajendra P.Jain Dcit,Cc-1(3) Vs. A-1605, Samarpan 905, 9Th Floor Exotica, Off.Dattapada Old Cgo Building Road, Behind Metro Mall, Prathishta Bhawan Borivali(E) M.K.Road, Mumbai-400 066 Mumbai-400 020 Pan : Abhpj0579P (Appellant) (Respondent)

Section 132(1)Section 143(3)Section 153Section 153ASection 271Section 271(1)Section 271(1)(C)Section 271(1)(c)

…interest". 190. Here, section 271(l)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [(2007) 2 SCC 181], in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei [AIR 1967 SC 1269]. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid d…

Dy CIT CC 4 (1), Mumbai vs. Centaur Merchantile Pvt Ltd., Mumbai

In the result, revenue’s appeals are dismissed

ITA 324/MUM/2020[2008-09]Status: DisposedITAT Mumbai20 Sept 2021AY 2008-09

Bench: Shri Shamim Yahya (Am) & Shri Ravish Sood (Jm)

Section 132(1)Section 132(4)Section 143(3)Section 271(1)(c)

…interest". 190. Here, section 271(l)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [(2007) 2 SCC 181], in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei [AIR 1967 SC 1269]. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid d…

Dy CIT CC 2 (3), Mumbai vs. Ms Preity Zinta, Mumbai

In the result, assessee’s cross objection is allowed and Revenue’s appeal is treated as infructuous

ITA 6823/MUM/2019[2014-15]Status: DisposedITAT Mumbai03 Sept 2021AY 2014-15
Section 143(3)Section 271Section 271(1)(c)Section 274

…interest". 190. Here, section 271(l)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [(2007) 2 SCC 181], in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei [AIR 1967 SC 1269]. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid d…

DCIT Cir 3, Thane vs. The Thane District Central Co. Op. Bank Ltd, Thane

In the result, cross objection is allowed as indicated above and revenue’s appeal is dismissed

ITA 2138/MUM/2018[2010-11]Status: DisposedITAT Mumbai28 Jun 2021AY 2010-11

Bench: Shri Saktijit Dey () & Shri S. Rifaur Rahman ()

Section 271(1)(c)Section 274Section 36(1)(viia)

…is one such provision. With calamitous, albeit the commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may that refer to Rqjesh Kumar & Ors. vs. CIT (2006) 206 CTR (SC) 175 : (2007) 2 SCC 181, in which the apex Court has quoted with approval its earlier judgment in State of Orissa us. Dr. Binapani Dei AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil 15 ITA 2138/Mum/2018 CO 215/Mum/2019 consequences ensue, principles of natural justice must be followed. In such an event, alt…

Shri Francis Thomas, Mumbai vs. JCIT (OSD) CC- 2(3), Mumbai

ITA 1732/MUM/2020[2013-14]Status: DisposedITAT Mumbai17 Jun 2021AY 2013-14

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकर अपील सं./ I.T.A. No.1732/Mum/2020 (िनधा"रण वष" / Assessment Year: 2013-14) Shri Francis Thomas Jcit (Osd)-Cc-2(3) बनाम/ 803, 8Th Floor, Old Cgo Building 29-C, D-1, Aravali Apartments, Sec-52 Noida, Up-203 303 Pratishtha Bhawan, M.K. Road Vs. Mumbai-400 020 Pan No.: Adgpt-3709-E (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकर अपील सं./ I.T.A. No.2000/Mum/2020 (िनधा"रण वष" / Assessment Year: 2013-14) Dcit -Cc-2(3) Shri Francis Thomas 803, 8Th Floor, Old Cgo Building बनाम/ 29-C, D-1, Aravali Apartments Pratishtha Bhawan, M.K. Road Sec-52 Vs. Mumbai-400 020 Noida, Up-203 303 Pan No.: Adgpt-3709-E (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Shri Rajiv Khandelwal – Ld. Ar Revenue By : Ms. Usha Gaikwad - Ld. Sr. Dr सुनवाई की तारीख/ : 06/05/2021 Date Of Hearing घोषणा की तारीख / : 17/06/2021 Date Of Pronouncement

For Appellant: Shri Rajiv Khandelwal – Ld. ARFor Respondent: Ms. Usha Gaikwad - Ld. Sr. DR
Section 131Section 132ASection 133ASection 139(1)Section 143(3)Section 271(1)(c)

…c interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [(2007) 2 SCC 181], in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei [AIR 1967 SC 1269]. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an 9 Shri Francis Thomas Assessment Year: 2013-14…

Vls Finacne Ltd vs. Commissioner F Income Tax

C.A. No.-002667-002667 - 2007Supreme Court28 Apr 2016
Section 132Section 132ASection 142Section 158B

…t, 2000, i.e, date on which interim order was passed staying special audit direction under Section 142(2A) dated 29th June, 2000 and 15th December, 2016, i.e., when the High Court has passed the order setting aside the direction for special audit, be 1 (2007) 2 SCC 181 Civil Appeal No. 2 667 of 2007 Page 5 of 21 Page 6 JUDGMENT excluded in counting limitation for concluding block assessment. 12) The appellants contended before the High Court that since there was no stay on block assessment proceedings in terms of interim order dated 24th August, 2000, the direction to exclude the period between 24th August,…

Commissioner of Income Tax vs. Ashok Logani

ITA/553/2010HC Delhi11 May 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 142

…been obtained, but on Appeal by Special Leave fded by the petitioner herein, the said order was set aside and the matter remanded for fresh decision on merits in view of the judgment of the Supreme Court in Rajesh Kumar and Ors. V. Deputy CIT and Ors. (2007) 2 SCC 181. 4. . Before we go to the factual matrix of the present case, it may be relevant to read and consider the provision of Section 142(2A) ana examine the decisions of the Supreme Court and High Courts on the scope and ambit otthe power under the said Section. Section 142(2y\) of the Act reads as under:- • • "S. 142 Eoquiry ' before ' assessment- X.KX…

Kothari Filaments vs. Commr.of Customs (Port) Kolkata

Appeal is allowed with the aforementioned directions with costs

C.A. No.-007307-007307 - 2008Supreme Court16 Dec 2008
Section 111Section 112Section 124

…entitled to a proper hearing which would include supply of the documents. Only on knowing the contents of the documents, he could furnish an effective reply. 17. This aspect of the matter has been considered in Rajesh Kumar & Ors. v. Dy. CIT & Ors. [(2007) 2 SCC 181], wherein this Court held : “In any event, when civil consequences ensue, there is hardly any distinction between an administrative order and a quasi judicial order. There might have been difference of opinions at one point of time, but it is now well-settled that a thin demarcated line between an administrative order and q…