57 46 State of Punjab v. Baldev Singh

6 SCC 172Reported decision1999#21125 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2009 to 2023.

Judgments citing 57 46 State of Punjab v. Baldev Singh

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)

…t towards the guilt of the accused as regards the relevant offence. It would be necessary to note that the bulky nature of material 45 Noor Aga (supra) at para 57 46 State of Punjab vs. Baldev Singh, (1999) 6 SCC 172 at para 28 Digitally Signed By:NEERAJ Signing Date:03.05.2023 10:52:00 Signature Not Verified 2023:DHC:2994 BAIL APPLN. 251/2023 Page 44 of 53 annexed to the complaint is not a sufficient criteria, there must be…

Surendra Commercial & Exim Pvt. Ld vs. Income Tax Officer, Ward-8 (4), Kol

ITA/45/2010HC Calcutta13 Jun 2022

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

Section 20Section 313Section 374

…with the Section is crucial to ensure the admissibility of evidence in trial and non-compliance can render the search illegal and the recovery of contraband articles under suspicion. 1 (1999) 6 SCC 172 8 9. The learned Advocate for the State draws attention of this Court to the depositions of PW6, PW9, PW7 and PW10. It is further said by the learned Advocate that all the witnesses supported the statement made by the PW4 and supported the contention made in the written complaint. As per submission of the learned Advocate that there is…

Pr. Commissioner of Income Tax-C2 vs. Rajeev Bahl

ITA/40/2019HC Delhi12 Sept 2019

Bench: The Family Court By Way Of A Divorce Petition Bearing Hma No. 609/2012, The Relevant Details Of Which Are Referred To Hereinafter. 3. The Petitioner/Wife Is The Respondent In The Aforesaid Divorce Petition Which Was Filed On 26.09.2012 By The Respondent/Husband Seeking

Section 13(1)(ia)

…e Supreme Court has held that a tape recording can be considered as a statement, provided it is not tampered with; and that the tape recording was done without knowledge is not in itself an objection to its admissibility. 2 MANU/AP/0907/2007 3 (1999) 6 SCC 172 4 (1967) 3 SCR 720 _______________________________________________________________________ C.M.(M) 40/2019 page 7 of 46 (ii) N. Sri Rama Reddi & Ors. vs. V. V. Giri5 : in which a 5-Judge Constitution Bench of the Supreme C…

Raju Premji vs. Customs Ner Shillong Unit

Appeals are allowed

Crl.A. No.-001647-001647 - 2007Supreme Court06 May 2009

Bench: Placing On Record The Factual Matrix Of The Matter, We May Notice That Whereas Accused Nos. 1 & 2 Have Been Convicted For Possession Of 380 Gms. Of Heroin, Appellants Herein Were Convicted Under Section 25 Of The Act For Abetment Thereof As They Purported To Have Associated Themselves With Finding Prospective Buyers In Disposing Of The Contraband. 2

Section 25Section 29Section 67

…o him. One of the attributes of the power of an officer incharge is a power 12 to investigate into a commission of cognizable offence. He can also file a charge sheet. 21. A constitution Bench of this Court in State of Punjab v. Baldev Singh, [(1999) 6 SCC 172 ], held as under :- “28. This Court cannot overlook the context in which the NDPS Act operates and particularly the factor of widespread illiteracy among persons subject to investigation for drug offences. It must be borne in mind that severer the punishment, greater has to be the care taken to see that all the safeguards provide…