4 SCC 745 (para 26), Commissioner of Sales Tax, Delhi v. Shri Krishna Engineering Co.

2 SCC 695Reported decision2005#17130 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2015 to 2025.

Judgments citing 4 SCC 745 (para 26), Commissioner of Sales Tax, Delhi v. Shri Krishna Engineering Co.

Deputy Commissioner of Income Tax, Alwar vs. Ashok Sharma, Rewari

In the result, the appeal of the revenue stand dismissed

ITA 1227/JPR/2024[2018-19]Status: DisposedITAT Jaipur10 Nov 2025AY 2018-19
For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 10(37)Section 143(3)Section 145B(1)Section 28Section 56Section 56(2)(viii)Section 57

…art of compensation and is exempt u/s 10(37) of the Act. The coordinate bench, while dismissing the Department's appeal, relied upon the decisions of the Hon'ble Supreme Court in CIT v. Ghanshyam (HUF) (2009) 315 ITR 1 (SC) and UOI v. Hari Singh & Ors. (2017) 2 SCC 695. 4. Recent judicial guideline: 4.1 Recently, the Hon'ble Kerala High Court has again taken a view in favour of the assessee in the case of Anvar Ali Poolakkodan vs. ITO,[2025] 173 taxmann.com 633 (Kerala) vide order dated 11th April 2025 (DPB 15-22), wherein it was held as under: “Section 10(37), read with sections 2(28A), 56 and 45, of the Income-…

Late Sh. Birdi Chand Through Legal Heir Mukesh Sharma, Jaipur vs. ITO, Ward-7(2), Jaipur

In the result, the appeal of the assessee is allowed

ITA 502/JPR/2023[2012-13]Status: DisposedITAT Jaipur09 Apr 2024AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Anup Singh (Addl.CIT)
Section 139(1)Section 142(1)Section 143(3)Section 148Section 292BSection 54F

…me Tax Officer, Kottayam, AIR 1961 SC 609 at 612 para 6: [1961] 2 SCR 765 at page 771, The State of Tamil Nadu v. M.K. Kandaswami, AIR 1975 SC 1871 (para 26): [1975] 4 SCC 745 (para 26), Commissioner of Sales Tax, Delhi v. Shri Krishna Engineering Co., [2005] 2 SCC 695, pages 702, 703 paras 19 to 23, all enunciate principles dealing with tax evasion in the context of construing provisions which are designed to prevent tax evasion. The question at hand is very different - it only deals with whether the Central Excises and Salt Act contains the necessary provisions to continue assessment proceedings against a dead…

Cincom System Inc. Usa vs. Asst. Director of Income Tax Circle 1 (1) International Taxation

ITA/119/2016HC Delhi05 Sept 2016

Bench: This Court On 10Th March, 2016, When Summons Of The Suit & Notice Of The Said Application Were Ordered To Be Issued. Vide Subsequent Order Dated 12Th May, 2016, Direction For Filing Of Written Statement Was Issued. 3. The Defendants No.1 To 5 Namely (I) Prem Daan Sansthan Trust; (Ii) Rakesh Chabra; (Iii) Renu Saxena; (Iv) Vinit Saxena; And, (V) Poornima R. Chabra, Filed Ia No.9266/2016 For Clarification Of The Order Dated 12Th May

Section 151Section 92Section 92(1)

…CS(OS) 119/2016 Page 1 of 17 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision: 1st November, 2018. + CS(OS) 119/2016, IA No.3237/2016 (of the plaintiffs u/S 92(1) CPC), IA No.9266/2016 (for clarification of order dated 12th May, 2016), IA No.10217/2016 (u/O XXXIX R-1&2 CPC) and IA No.10218/2016 (u/O VII R-11 r/w O-I R-10 CPC) RAM GANDHI & ANR ..... Plaintiffs Through: Mr. Rajiv Bahl and Mr. S.P. Srivastava, Advs. Versus PREM DAAN SANSTHAN TRUST & ORS ..... Defendants Through: Mr. Da…

Shabina Abraham vs. Collector of Central Excise & Customs

C.A. No.-005802-005802 - 2005Supreme Court29 Jul 2015
Section 11Section 11ASection 4(3)(a)

…1961 SC 609 at 612 para 6: (1961) 2 SCR 765 at page 771, The State of Tamil Nadu v. M.K. Kandaswami & Others, Air 1975 SC 1871 (para 26): (1975) 4 SCC 745 (para 26), Commissioner of Sales Tax, Delhi & Others v. Shri Krishna Engineering Co. & Others, (2005) 2 SCC 695, page 702, 703 paras 19 to 23, all enunciate principles dealing with tax evasion in the context of construing provisions which are designed to prevent tax evasion. The question at hand is very different – it only deals with whether the Central Excises and Salt Act contains the necessary provisions to continue assessment proceedings aga…

Shabina Abraham vs. Collector of Central Excise & Customs

C.A. No.-005802-005802 - 2005Supreme Court29 Jul 2015
Section 11Section 11ASection 4(3)(a)

…1961 SC 609 at 612 para 6: (1961) 2 SCR 765 at page 771, The State of Tamil Nadu v. M.K. Kandaswami & Others, Air 1975 SC 1871 (para 26): (1975) 4 SCC 745 (para 26), Commissioner of Sales Tax, Delhi & Others v. Shri Krishna Engineering Co. & Others, (2005) 2 SCC 695, page 702, 703 paras 19 to 23, all enunciate principles dealing with tax evasion in the context of construing provisions which are designed to prevent tax evasion. The question at hand is very different – it only deals with whether the Central Excises and Salt Act contains the necessary provisions to continue assessment proceedings aga…