47 Arnab Manoranjan Goswami v. State of Maharashtra

2 SCC 427Reported decision2021#23524 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Judgments citing 47 Arnab Manoranjan Goswami v. State of Maharashtra

SHALIMAR HATCHERIES LIMITED vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) - 1, KOLKATA

ITAT/152/2024HC Calcutta08 Jan 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 166

…ot entitled to pay the compensation awarded since the policy in question had been effective from 26th January, 2016 till the mid night of 25th January, 2017. 4. Learned advocate representing the respondent/claimant referred to a decision cited in (2024) 2 SCC 427, inter alia, stating that the date of issuance of the Insurance policy should be considered to confer liability on the insurance company to pay the compensation. 5. Since the occurrence of the accident, the driving license, the route permit etc. and other ancillary issues have not been disputed by the learned advocate representing the appell…

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 1 KOLKATA vs. M/S MAGNETIC NIRYAT PVT LTD

ITAT/206/2023HC Calcutta22 Jan 2024

Bench: The Learned Special Judge, Cbi Court No.1 (Being The Learned Judge-In-Charge Of E.D. Court) As He Is In Custody For More Than 14 Months & There Has Been No Progress In The Case, Further According To The Petitioner

Section 120B

…our opinion, Section 436A should not be construed as a mandate that an accused should not be granted bail under the PML Act till he has suffered incarceration for the specified period. This Court, in Arnab Manoranjan Goswami v. State of Maharashtra (2021) 2 SCC 427, held that while ensuring proper enforcement of criminal law on one hand, the court must be conscious that liberty across human eras is as tenacious as tenacious can be. 29. Detention or jail before being pronounced guilty of an offence should not become punishment without trial. If the trial gets protracted despite assurances of the prosecut…

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-3, DELHI vs. ALCHEMIST CAPITAL LTD

ITA/251/2023HC Delhi03 May 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 212(6)Section 439Section 439(2)

…m bail as a matter of right; however, that principle is nuanced. The nature of an offence may be such, that the fact that other accused have been 47 Arnab Manoranjan Goswami vs. State of Maharashtra, (2021) 2 SCC 427 at para 70 48 212(8) of the 2013 Act “(8) If any officer not below the rank of Assistant Director of Serious Fraud Investigation Office authorised in this behalf by the Central Government by general or special order, has on the basis of material in his possession reason to believe (the reason for such belief to be recorded in writing) that any…