771, The State of Tamil Nadu v. M.K. Kandaswami & Others, Air 1975 SC 1871 (para 26)

4 SCC 745Reported decision1975#20764 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,254 Indian tax judgments — from 2011 to 2024.

Judgments citing 771, The State of Tamil Nadu v. M.K. Kandaswami & Others, Air 1975 SC 1871 (para 26)

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

…SC 135 at pages 140, 141 para 18: [1966] Suppl. SCR 419 at 429 A- B, C.A. Abraham v. The Income 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…

Shabina Abraham vs. Collector of Central Excise & Customs

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

…e 36 JUDGMENT (1966) Suppl. SCR 419 at 429 A-B, C.A. Abraham v. The Income-Tax Officer, Kottayam & Another, AIR 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 wheth…

Shabina Abraham vs. Collector of Central Excise & Customs

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

…e 36 JUDGMENT (1966) Suppl. SCR 419 at 429 A-B, C.A. Abraham v. The Income-Tax Officer, Kottayam & Another, AIR 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 wheth…

M/S. Mustan Taherbhai vs. Commnr. of Central Excise & Customs

The appeal is allowed; the impugned order is set aside, and

C.A. No.-003788-003788 - 2003Supreme Court28 Feb 2011
Section 129Section 130E

…this court in Hyderabad Industries Ltd. & Anr. Vs. Union of India & Ors.5, learned counsel urged that even if it is held that customs duty is payable in the instant case, no additional customs duty is leviable as excise duty had already been paid. 3 (1975) 4 SCC 745 4 (1964) 3 SCR 787 5 (1999) 5 SCC 15 9 15.Per contra, Mr. Hairsh Chander, learned senior counsel appearing on behalf of the Revenue, while supporting the impugned judgment, contended that at the time of clearance of the ship, Notification No. 118/59-Cus was not in force, as the same had been superseded by Notification No. 16…

771, The State of Tamil Nadu v. M.K. Kandaswami & Others, Air 1975 SC 1871 (para 26) (4 SCC 745) — Cited in 4 Judgments | BharatTax