A.V. Papayya Sastry v. Government Of A.P

4 SCC 211High Court2007#3530 most cited

What is A.V. Papayya Sastry v. Government Of A.P authority for?

Fraud or misrepresentation renders legal proceedings a nullity, as fraud and justice cannot coexist.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2014 to 2025.

Also referred to as

A.V. Papayya Sastry v. Government Of A.P · fraud · misrepresentation · nullity · justice · proceedings · vitiate · material facts · clean hands · suppression of facts

Also reported as

23 ITR 412

Sections most often in play

Section 69Section 115BBESection 127Section 142(1)Section 144Section 144CSection 153CSection 271(1)(c)

Issues it is cited on

section 124(1)section 124(3)(a)section 127(1)section 127(2)section 63section 124(3)section 124percentage completion methodsection 120doctrine of mergerpermanent account numbereligible assessee

Judgments citing A.V. Papayya Sastry v. Government Of A.P

The ITO, Ward 9(2), Ahmedabad vs. M/S. Backbone Project Ltd., Ahmedabad

In the result, both the appeals of the Revenue are dismissed

ITA 1486/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad25 Apr 2019AY 2009-10

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2621/Ahd/2011 2008-09 M/S Backbone Ito, Ward- 9 (2) Projects Ltd. Ahmedabad Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Cross Road, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 2. 1486/Ahd/2013 2009-10 Ito, Ward- 9 (2), M/S Backbone Projects Ahmedabad Ltd. Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 3. 2283/Ahd/2016 2010-11 Ito, Ward- 5(2)(2) M/S Backbone Projects Ahmedabad- Ltd. Backbone 300009 Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 4. 608/Ahd/2011 2007-08 M/S. Knr Bpl Ito, Ward-9(2), Joint Venture, A/9, Ahmedabad Ays : 2008-09, 2009-10, 2010-11, 2007-08, 2008-09, 2009-10

For Appellant: Shri M. K. Patel, ARFor Respondent: Shri O.P. Sharma CIT DR & Shri
Section 145Section 234A

…any company or association or body of individuals, whether incorporated or not". ** ** **" AYs : 2008-09, 2009-10, 2010-11, 2007-08, 2008-09, 2009-10 29. The Supreme Court in the case of G. Murugesan and Brothers v. Commissioner of Income Tax, Madras: (1973) 4 SCC 211 made the following observations:- For forming an 'Association of Persons', the members of the association must join together for the purpose of producing an income. An 'Association of Persons' can be formed only when two or more individuals voluntarily combine together for a certain purpose. Hence volition on the part of the member of the associati…

M/S. Knr Bpl Joint Venture, Ahmedabad vs. The Income Tax Officer, Ward-9(2), Ahmedabad

In the result, both the appeals of the Revenue are dismissed

ITA 608/AHD/2011[2007-08]Status: DisposedITAT Ahmedabad25 Apr 2019AY 2007-08

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2621/Ahd/2011 2008-09 M/S Backbone Ito, Ward- 9 (2) Projects Ltd. Ahmedabad Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Cross Road, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 2. 1486/Ahd/2013 2009-10 Ito, Ward- 9 (2), M/S Backbone Projects Ahmedabad Ltd. Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 3. 2283/Ahd/2016 2010-11 Ito, Ward- 5(2)(2) M/S Backbone Projects Ahmedabad- Ltd. Backbone 300009 Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 4. 608/Ahd/2011 2007-08 M/S. Knr Bpl Ito, Ward-9(2), Joint Venture, A/9, Ahmedabad Ays : 2008-09, 2009-10, 2010-11, 2007-08, 2008-09, 2009-10

For Appellant: Shri M. K. Patel, ARFor Respondent: Shri O.P. Sharma CIT DR & Shri
Section 145Section 234A

…any company or association or body of individuals, whether incorporated or not". ** ** **" AYs : 2008-09, 2009-10, 2010-11, 2007-08, 2008-09, 2009-10 29. The Supreme Court in the case of G. Murugesan and Brothers v. Commissioner of Income Tax, Madras: (1973) 4 SCC 211 made the following observations:- For forming an 'Association of Persons', the members of the association must join together for the purpose of producing an income. An 'Association of Persons' can be formed only when two or more individuals voluntarily combine together for a certain purpose. Hence volition on the part of the member of the associati…

M/S. Backbone Projects Ltd., Ahmedabad vs. The Income Tax Officer, Ward-92), Ahmedabad

In the result, both the appeals of the Revenue are dismissed

ITA 2621/AHD/2011[2008-09]Status: DisposedITAT Ahmedabad25 Apr 2019AY 2008-09

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2621/Ahd/2011 2008-09 M/S Backbone Ito, Ward- 9 (2) Projects Ltd. Ahmedabad Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Cross Road, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 2. 1486/Ahd/2013 2009-10 Ito, Ward- 9 (2), M/S Backbone Projects Ahmedabad Ltd. Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 3. 2283/Ahd/2016 2010-11 Ito, Ward- 5(2)(2) M/S Backbone Projects Ahmedabad- Ltd. Backbone 300009 Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 4. 608/Ahd/2011 2007-08 M/S. Knr Bpl Ito, Ward-9(2), Joint Venture, A/9, Ahmedabad Ays : 2008-09, 2009-10, 2010-11, 2007-08, 2008-09, 2009-10

For Appellant: Shri M. K. Patel, ARFor Respondent: Shri O.P. Sharma CIT DR & Shri
Section 145Section 234A

…any company or association or body of individuals, whether incorporated or not". ** ** **" AYs : 2008-09, 2009-10, 2010-11, 2007-08, 2008-09, 2009-10 29. The Supreme Court in the case of G. Murugesan and Brothers v. Commissioner of Income Tax, Madras: (1973) 4 SCC 211 made the following observations:- For forming an 'Association of Persons', the members of the association must join together for the purpose of producing an income. An 'Association of Persons' can be formed only when two or more individuals voluntarily combine together for a certain purpose. Hence volition on the part of the member of the associati…

M/S. Knr Bpl (Jv), Ahmedabad vs. The Income Tax Officer, Ward-9(2), Ahmedabad

In the result, both the appeals of the Revenue are dismissed

ITA 2518/AHD/2011[2008-09]Status: DisposedITAT Ahmedabad25 Apr 2019AY 2008-09

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2621/Ahd/2011 2008-09 M/S Backbone Ito, Ward- 9 (2) Projects Ltd. Ahmedabad Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Cross Road, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 2. 1486/Ahd/2013 2009-10 Ito, Ward- 9 (2), M/S Backbone Projects Ahmedabad Ltd. Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 3. 2283/Ahd/2016 2010-11 Ito, Ward- 5(2)(2) M/S Backbone Projects Ahmedabad- Ltd. Backbone 300009 Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 4. 608/Ahd/2011 2007-08 M/S. Knr Bpl Ito, Ward-9(2), Joint Venture, A/9, Ahmedabad Ays : 2008-09, 2009-10, 2010-11, 2007-08, 2008-09, 2009-10

For Appellant: Shri M. K. Patel, ARFor Respondent: Shri O.P. Sharma CIT DR & Shri
Section 145Section 234A

…any company or association or body of individuals, whether incorporated or not". ** ** **" AYs : 2008-09, 2009-10, 2010-11, 2007-08, 2008-09, 2009-10 29. The Supreme Court in the case of G. Murugesan and Brothers v. Commissioner of Income Tax, Madras: (1973) 4 SCC 211 made the following observations:- For forming an 'Association of Persons', the members of the association must join together for the purpose of producing an income. An 'Association of Persons' can be formed only when two or more individuals voluntarily combine together for a certain purpose. Hence volition on the part of the member of the associati…

The ITO, Ward 9(2), Ahmedabad vs. M/S. Knr Bpl (Jv), Ahmedabad

In the result, both the appeals of the Revenue are dismissed

ITA 1485/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad26 Mar 2019AY 2009-10

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2621/Ahd/2011 2008-09 M/S Backbone Ito, Ward- 9 (2) Projects Ltd. Ahmedabad Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Cross Road, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 2. 1486/Ahd/2013 2009-10 Ito, Ward- 9 (2), M/S Backbone Projects Ahmedabad Ltd. Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 3. 2283/Ahd/2016 2010-11 Ito, Ward- 5(2)(2) M/S Backbone Projects Ahmedabad- Ltd. Backbone 300009 Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 4. 608/Ahd/2011 2007-08 M/S. Knr Bpl Ito, Ward-9(2), Joint Venture, A/9, Ahmedabad Ays : 2008-09, 2009-10, 2010-11, 2007-08, 2008-09, 2009-10

For Appellant: Shri M. K. Patel, ARFor Respondent: Shri O.P. Sharma CIT DR & Shri
Section 145Section 234A

…any company or association or body of individuals, whether incorporated or not". ** ** **" AYs : 2008-09, 2009-10, 2010-11, 2007-08, 2008-09, 2009-10 29. The Supreme Court in the case of G. Murugesan and Brothers v. Commissioner of Income Tax, Madras: (1973) 4 SCC 211 made the following observations:- For forming an 'Association of Persons', the members of the association must join together for the purpose of producing an income. An 'Association of Persons' can be formed only when two or more individuals voluntarily combine together for a certain purpose. Hence volition on the part of the member of the associati…

CIT vs. Jagdish Prasad Gupta

ITA/933/2011HC Delhi18 Aug 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 260A

…ITA 711/2011 & batch matters Page 1 of 39 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: July 20, 2017 Decision on: August18, 2017 + ITA No. 695/2010 JAGDISH PRASAD GUPTA ..... Appellant Through: Mr. C. S. Agarwal, Sr. Advocate with Mr. Rajeev Saxena, Mr. Shashwat Bajpai, Mr. Sharad Agarwal, Advocates. versus CIT ..... Respondent Through:- Mr. Ashok K. Manchanda, Sr. S…

CIT vs. Jagdish Prasad Gupta

ITA/935/2011HC Delhi18 Aug 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 260A

…ITA 711/2011 & batch matters Page 1 of 39 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: July 20, 2017 Decision on: August18, 2017 + ITA No. 695/2010 JAGDISH PRASAD GUPTA ..... Appellant Through: Mr. C. S. Agarwal, Sr. Advocate with Mr. Rajeev Saxena, Mr. Shashwat Bajpai, Mr. Sharad Agarwal, Advocates. versus CIT ..... Respondent Through:- Mr. Ashok K. Manchanda, Sr. S…

Pr. Commissioner of Income Tax-10 vs. Jagdish Prashad Gupta

ITA/424/2016HC Delhi18 Aug 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 260A

…ITA 711/2011 & batch matters Page 1 of 39 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: July 20, 2017 Decision on: August18, 2017 + ITA No. 695/2010 JAGDISH PRASAD GUPTA ..... Appellant Through: Mr. C. S. Agarwal, Sr. Advocate with Mr. Rajeev Saxena, Mr. Shashwat Bajpai, Mr. Sharad Agarwal, Advocates. versus CIT ..... Respondent Through:- Mr. Ashok K. Manchanda, Sr. S…

CIT vs. Jagdish Prasad Gupta

ITA/787/2011HC Delhi18 Aug 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 260A

…ITA 711/2011 & batch matters Page 1 of 39 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: July 20, 2017 Decision on: August18, 2017 + ITA No. 695/2010 JAGDISH PRASAD GUPTA ..... Appellant Through: Mr. C. S. Agarwal, Sr. Advocate with Mr. Rajeev Saxena, Mr. Shashwat Bajpai, Mr. Sharad Agarwal, Advocates. versus CIT ..... Respondent Through:- Mr. Ashok K. Manchanda, Sr. S…

CIT vs. Jagdish Prasad Gupta

ITA/1535/2010HC Delhi18 Aug 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 260A

…ITA 711/2011 & batch matters Page 1 of 39 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: July 20, 2017 Decision on: August18, 2017 + ITA No. 695/2010 JAGDISH PRASAD GUPTA ..... Appellant Through: Mr. C. S. Agarwal, Sr. Advocate with Mr. Rajeev Saxena, Mr. Shashwat Bajpai, Mr. Sharad Agarwal, Advocates. versus CIT ..... Respondent Through:- Mr. Ashok K. Manchanda, Sr. S…

CIT vs. Jagdish Prasad Gupta

ITA/711/2011HC Delhi18 Aug 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 260A

…ITA 711/2011 & batch matters Page 1 of 39 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: July 20, 2017 Decision on: August18, 2017 + ITA No. 695/2010 JAGDISH PRASAD GUPTA ..... Appellant Through: Mr. C. S. Agarwal, Sr. Advocate with Mr. Rajeev Saxena, Mr. Shashwat Bajpai, Mr. Sharad Agarwal, Advocates. versus CIT ..... Respondent Through:- Mr. Ashok K. Manchanda, Sr. S…

Jagdish Prasad Gupta

ITA/695/2010HC Delhi18 Aug 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Section 260A

…ITA 711/2011 & batch matters Page 1 of 39 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: July 20, 2017 Decision on: August18, 2017 + ITA No. 695/2010 JAGDISH PRASAD GUPTA ..... Appellant Through: Mr. C. S. Agarwal, Sr. Advocate with Mr. Rajeev Saxena, Mr. Shashwat Bajpai, Mr. Sharad Agarwal, Advocates. versus CIT ..... Respondent Through:- Mr. Ashok K. Manchanda, Sr. S…

Commissioner of Income Tax Xiii vs. Oriental Structural Engineers Pvt. & Gammon India Ltd. Jv

ITA/445/2014HC Delhi10 Feb 2015

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.K.GAUBA

Section 143(1)

…ITA 444/2014 & ITA 445/2014 Page 1 $~11 & 12 * IN THE HIGH COURT OF DELHI AT NEW DELHI Decided on : 10.02.2015 + ITA NO.444/2014 COMMISSIONER OF INCOME TAX-XIII …….Appellant Versus M/S. ORIENTAL STRUCTURAL ENGINEERS PRIVATE LIMITED AND KMC CONSTRUCTION PVT. LTD. –JV …….Respondent + ITA NO.445/2014 COMMISSIONER OF INCOME TAX-XIII …….Appellant Versus M/S. ORIENTAL STRUCTURAL ENGINEERS PRIVATE LIMITED AND GAMMON INDIA LTD.–JV …….Respondent Through: Sh. Rohit Madan, Sr. Standing Counsel, for Revenue in both appeals. Sh. Rajat Navet, Advocate, for the assessees in both the appeals. CORAM: HON'BLE MR. JUSTICE S. RAVIND…

Commr.of Income Tax, Rajkot vs. Govindbhai Mamaiya

C.A. No.-008103-008103 - 2009Supreme Court04 Sept 2014

Bench: Us. For The Sake Of Convenience, We Will Refer To The Facts Emerging From The Records Of Civil Appeal No.8103 Of 2009.

Section 9(3)

…three widows had the status of an association of persons within the meaning of section 3 of the Indian Income Tax Act." 20. The meaning of "an association of persons" was also examined by this Court in the case of G. Murugesan & Brothers v. CIT, (1973) 4 SCC 211. It was held in that case that an association of persons could be formed only when two or more individuals voluntarily combined together for certain purposes. Volition on the part of the members of the association was an essential ingredient. It was further held that even a minor could join "an association…