36. In Budhia Swain and Ors. v. Gopinath Dev and Ors.

4 SCC 396Reported decision1999#17841 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2011 to 2023.

Judgments citing 36. In Budhia Swain and Ors. v. Gopinath Dev and Ors.

Sri. Annesh, Udupi vs. Income-Tax Officer, Ward-1, Chikmangalur

In the result, the appeal of the assessee is allowed

ITA 1179/BANG/2022[2012-13]Status: DisposedITAT Bangalore23 Feb 2023AY 2012-13

Bench: Shri Chandra Poojari

For Appellant: Shri S.V. Ravishankar, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Department
Section 124Section 127Section 144Section 147Section 234

…of pragmatism and exigencies of the situation rather than legalistic approach of void and voidable (see Principle of Administrative Law, M.P. Jain and S.N. Jain, Fifth Edition, 2007 at pages 592-95). 36. In Budhia Swain and Ors.Vs. GopinathDev and Ors.(1999) 4 SCC 396, it was highlighted that distinction exists and was well recognized between lack of jurisdiction and mere error in exercise of jurisdiction. Lack of jurisdiction strikes at the very root of the action/act and want of jurisdiction might vitiate proceedings rendering the orders passed and exercise thereof, a nullity. But a mere error in exercise of j…

M/S. Lairy Distributors Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the assessees stand allowed on legal grounds Nos

ITA 6947/DEL/2014[2006-07]Status: DisposedITAT Delhi27 Jan 2016AY 2006-07

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Salil Aggarwal, AdvFor Respondent: Shri Ramesh Chandra, CIT-DR
Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI `A’ BENCH, NEW DELHI 1 BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER, AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A. No. 6947/Del/2014 Assessment Year : 2006-07 M/s Lairy Distributors Pvt. Ltd Vs. The Dy. C.I.T A-15, Ashok Vihar, Phase – 1 Central Circle - 03 New Delhi New Delhi PAN: AABCL 1152 E I.T.A.No. 7060/Del/2014 Assessment Year : 2007-08 M/s Sunny Infra Projects Ltd Vs. The CIT(A) - XXVI A-15, Ashok Vihar, Phase – 1 Delhi Delhi PAN: AAECS 3929 B I.T.A. No. 6948/Del/2014 Assessment Year : 2007-08 M/s Balram Vinimay Pvt. Ltd Vs. The Dy. C.I.T A-15, Ashok Viha…

Commssioner of Income Tax Delhi-Xvi vs. S.S. Ahluwalia

ITA - 255 / 2002HC Delhi14 Mar 2014
Section 142(1)Section 143(1)Section 143(2)Section 148

…ITA 255/2002 + connected Page 1 of 61 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos. 255/2002, 256/2002, 257/2002, 1577/2006, 314/2002 315/2002, 316/2002, 1578/2006, 1580/2006 Reserved on: 27th November, 2013 % Date of Decision: 14th March, 2014 COMMISSIONER OF INCOME TAX DELHI-XVI....Appellant Through Mr. AmolSinha, Sr. Standing Counsel & Mr. Anshum Jain, Rahul Kochar, Advs. Versus S.S. AHLUWALIA ..... Respondent Through Mr. S. K…

Commissioner of Wealth Tax vs. S.S. Ahluwalia

ITA/255/2002HC Delhi14 Mar 2014
Section 142(1)Section 143(1)Section 143(2)Section 148

…ITA 255/2002 + connected Page 1 of 61 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos. 255/2002, 256/2002, 257/2002, 1577/2006, 314/2002 315/2002, 316/2002, 1578/2006, 1580/2006 Reserved on: 27th November, 2013 % Date of Decision: 14th March, 2014 COMMISSIONER OF INCOME TAX DELHI-XVI....Appellant Through Mr. AmolSinha, Sr. Standing Counsel & Mr. Anshum Jain, Rahul Kochar, Advs. Versus S.S. AHLUWALIA ..... Respondent Through Mr. S. K…

Commissioner of Income Tax vs. Agricultural Market Committee

ITTA/227/2011HC Telangana27 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

36. In Budhia Swain and Ors. v. Gopinath Dev and Ors. (4 SCC 396) — Cited in 5 Judgments | BharatTax