33. In Lachhman Dass v. State of Punjab

2 SCR 353Reported decision1963#23429 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2013 to 2019.

Judgments citing 33. In Lachhman Dass v. State of Punjab

M/S Green Educational Society, Bathinda vs. Commissioner of Income Tax, (Examption), Chandigarh

In the result, the assessee’s appeal is dismissed

ITA 684/ASR/2017[2017-18]Status: DisposedITAT Amritsar10 Jun 2019AY 2017-18

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 684/Asr/2017

For Appellant: Sh. P. N. Arora (Adv.)For Respondent: Sh. M. P. Singh, CIT-DR

Section 10Section 12A

…recedent is an authority only for what it actually decides and not what may remotely or even logically follow from it’ The principle is well-settled, toward which reference is also drawn to the following decisions: Rajpur Ruda Meha vs. State of Gujarat [1980] 2 SCR 353; CIT v. Sun Engineering Works (P.) Ltd. [1992] 198 ITR 297 (SC); Lachman Dass Bhatia Hingwala (P.) Ltd. vs. Asstt. CIT [2011] 330 ITR 243 (Del)(FB); Blue Star Ltd. v. CIT [1996] 217 ITR 514 (Bom). No substantial question of law was found by the Hon’ble Court to arise from the order by the tribunal, for it to interfere. The present case, accordingly…

Pr. Commissioner of Income Tax (Central-1) vs. Late Shri Sudhir Sareen

ITA/284/2015HC Delhi06 Jul 2015

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

Section 375

…concerning consent is inconsistent with the applicable law. Any suggestion to the contrary is manifestly arbitrary and unreasonable and constitutes a gross denial of equal protection of laws to a married woman. [See Lachhman Dass v. State of Punjab, (1963) 2 SCR 35329; Independent Thought; and Shayara Bano.] 93.2. The importance of consent finds legal recognition under the IPC itself including offences falling under Chapter XVI involving offences affecting the human body which could be a precursor to non-consensual marital intercourse or those which deal with the product of such intercourse viz. procreat…

The commissioner of Income Tax IV vs. M/s Lanco Kondapalli Power (P) Ltd

ITTA/121/2013HC Telangana26 Jul 2013