AIR (1973) SC 1406 (1409); Jaswant Singh v. Custodian of Evacuee Property

1 SCR 331Reported decision1962#11870 most cited

9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2018 to 2022.

Also reported as

3 SCC 648

Judgments citing AIR (1973) SC 1406 (1409); Jaswant Singh v. Custodian of Evacuee Property

Ultratech Cement Limited vs. The State of Karnataka and Ors

WA/200056/2021HC Karnataka22 Dec 2022

Bench: S.R.KRISHNA KUMAR,K S HEMALEKHA

…upta & Ors. Vs. State of Haryana &Ors - (2017) 4 SCC 760; c) IshwarDutt Vs. Land Acquisition Collector & Anr - 2005 (7) SCC 190; d) Nabhushanammal v. Chandikeshwaralingam - (2016) 4 SCC 434; e) Jaswant Singh v. Custodian of Evacuee Property - (1985) 3 SCC 648; f) Ramchandra Dagdu Sonavane Vs. Vithu Hira Mahar - 2009 (10) SCC 273; g) Babua Ram & Ors Vs. State of U.P. & Anr – (1995)2 SCC 689; - 68 - h) Githa Hariharan & Anr. Vs. Reserve Bank of India & Anr – (1999)2 SCC 228; i) Poonam Vs. State of Uttar Pradesh & Ors - (2016) 2 SCC 779; j) Swapna Mohanty Vs. State of Odisha & Ors - (2018)…

M/S. Simtools Pvt. Ltd., Mumbai vs. DCIT, Central Circle-7(3) ( Earstwhile DCIT- Cent. Cir-42), Mumbai

In the result, this appeal by the assessee stands allowed as above

ITA 1574/MUM/2020[2011-12]Status: DisposedITAT Mumbai09 Feb 2022AY 2011-12

Bench: Shri Shamim Yahya & Shri Amarjit Singh

For Appellant: Shri Anuj KisnadwalaFor Respondent: Shri Vinay Sinha

Section 132(4)Section 153CSection 32(1)Section 79

…, “doing any of the following things…” must be read as doing all of the following things, it being well settled that the expression “any” can mean “all” given the context (see, for example, this Court’s judgments in Bansilal Agarwalla v. State of Bihar (1962) 1 SCR 331 and 1 “3. The first contention is based on an assumption that the word “any one” in Section 76 means only “one of the directors, and only one of the shareholders”. This question as regards the interpretation of the word “any one” in Section 76 was raised in Criminal Appeals Nos. 98 to 106 of 1959 (Chief Inspector of Mines, etc.) and it has been dec…

Yum! Restaurants Marketing Pvt. Ltd., Gurgaon vs. ITO, Ward- 27(4), New Delhi

ITA 2561/DEL/2018[2013-14]Status: DisposedITAT Delhi09 Sept 2019AY 2013-14

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…the defendant to take all the grounds of attack or defense in one and the same suit. fVide Horn v. Jahan Ara, [1973] 2 SCC 189 192 : AIR (1973) SC 1406 (1409); Jaswant Singh v. Custodian of Evacuee Property, [1985] 3 SCC 648: AIR (1985) SC 1096 : (1985) Supp 1 SCR 331; Forward Construction Co. v. Prabhat Mandal, (1986) 1 SCC 100 : AIR (1986) SC 391 : [1985] Supp 3 SCR 766; Direct Recruits Class II Engineering Officers' Association v. State of Maharashtra. [1990] 2 SCC 715: AIR (1990) SC 1607 and Vijayan v. Kamalakshi, [1994] 4 SCC 53 : AIR (1994) SC 2145. In the case on hand, it is clear that in the earlier suit…

Yum Restaurants Marketing Pvt Ltd vs. ITO Ward 18 (4)

ITA 938/DEL/2007[2003-2004]Status: DisposedITAT Delhi09 Sept 2019AY 2003-2004

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…the defendant to take all the grounds of attack or defense in one and the same suit. fVide Horn v. Jahan Ara, [1973] 2 SCC 189 192 : AIR (1973) SC 1406 (1409); Jaswant Singh v. Custodian of Evacuee Property, [1985] 3 SCC 648: AIR (1985) SC 1096 : (1985) Supp 1 SCR 331; Forward Construction Co. v. Prabhat Mandal, (1986) 1 SCC 100 : AIR (1986) SC 391 : [1985] Supp 3 SCR 766; Direct Recruits Class II Engineering Officers' Association v. State of Maharashtra. [1990] 2 SCC 715: AIR (1990) SC 1607 and Vijayan v. Kamalakshi, [1994] 4 SCC 53 : AIR (1994) SC 2145. In the case on hand, it is clear that in the earlier suit…

M/S. Yum! Restaurants Marketing Pvt. Ltd., Gurgaon vs. ITO, New Delhi

ITA 5895/DEL/2015[2009-10]Status: DisposedITAT Delhi09 Sept 2019AY 2009-10

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…the defendant to take all the grounds of attack or defense in one and the same suit. fVide Horn v. Jahan Ara, [1973] 2 SCC 189 192 : AIR (1973) SC 1406 (1409); Jaswant Singh v. Custodian of Evacuee Property, [1985] 3 SCC 648: AIR (1985) SC 1096 : (1985) Supp 1 SCR 331; Forward Construction Co. v. Prabhat Mandal, (1986) 1 SCC 100 : AIR (1986) SC 391 : [1985] Supp 3 SCR 766; Direct Recruits Class II Engineering Officers' Association v. State of Maharashtra. [1990] 2 SCC 715: AIR (1990) SC 1607 and Vijayan v. Kamalakshi, [1994] 4 SCC 53 : AIR (1994) SC 2145. In the case on hand, it is clear that in the earlier suit…

M/S. Yum! Restaurants Marketing Pvt. Ltd., Gurgaon vs. ITO, New Delhi

ITA 5894/DEL/2015[2008-09]Status: DisposedITAT Delhi09 Sept 2019AY 2008-09

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…the defendant to take all the grounds of attack or defense in one and the same suit. fVide Horn v. Jahan Ara, [1973] 2 SCC 189 192 : AIR (1973) SC 1406 (1409); Jaswant Singh v. Custodian of Evacuee Property, [1985] 3 SCC 648: AIR (1985) SC 1096 : (1985) Supp 1 SCR 331; Forward Construction Co. v. Prabhat Mandal, (1986) 1 SCC 100 : AIR (1986) SC 391 : [1985] Supp 3 SCR 766; Direct Recruits Class II Engineering Officers' Association v. State of Maharashtra. [1990] 2 SCC 715: AIR (1990) SC 1607 and Vijayan v. Kamalakshi, [1994] 4 SCC 53 : AIR (1994) SC 2145. In the case on hand, it is clear that in the earlier suit…

ITO, New Delhi vs. M/S. Yum Restaurant Marketing Pvt. Ltd., Gurgaon

ITA 5735/DEL/2015[2008-09]Status: DisposedITAT Delhi09 Sept 2019AY 2008-09

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…the defendant to take all the grounds of attack or defense in one and the same suit. fVide Horn v. Jahan Ara, [1973] 2 SCC 189 192 : AIR (1973) SC 1406 (1409); Jaswant Singh v. Custodian of Evacuee Property, [1985] 3 SCC 648: AIR (1985) SC 1096 : (1985) Supp 1 SCR 331; Forward Construction Co. v. Prabhat Mandal, (1986) 1 SCC 100 : AIR (1986) SC 391 : [1985] Supp 3 SCR 766; Direct Recruits Class II Engineering Officers' Association v. State of Maharashtra. [1990] 2 SCC 715: AIR (1990) SC 1607 and Vijayan v. Kamalakshi, [1994] 4 SCC 53 : AIR (1994) SC 2145. In the case on hand, it is clear that in the earlier suit…

M/S. Yum! Restaurants Marketing Pvt. Ltd., Gurgaon vs. ITO, New Delhi

ITA 4079/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Sept 2019AY 2010-11

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…the defendant to take all the grounds of attack or defense in one and the same suit. fVide Horn v. Jahan Ara, [1973] 2 SCC 189 192 : AIR (1973) SC 1406 (1409); Jaswant Singh v. Custodian of Evacuee Property, [1985] 3 SCC 648: AIR (1985) SC 1096 : (1985) Supp 1 SCR 331; Forward Construction Co. v. Prabhat Mandal, (1986) 1 SCC 100 : AIR (1986) SC 391 : [1985] Supp 3 SCR 766; Direct Recruits Class II Engineering Officers' Association v. State of Maharashtra. [1990] 2 SCC 715: AIR (1990) SC 1607 and Vijayan v. Kamalakshi, [1994] 4 SCC 53 : AIR (1994) SC 2145. In the case on hand, it is clear that in the earlier suit…

Sanjay Dalmia vs. Principal Commissioner of

ITA/345/2018HC Delhi21 Mar 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…on of trust to obtain an unfair advantage. DigitallySigned By:SAHIL SHARMA Signing Date:23.08.2023 14:28:51 Signature Not Verified CS(OS) 345/2018 & TEST. CAS.26/2000 Page 51 of 64 127. In Subhas Chandra Das Mushib Vs. Ganga Prasad Das Mushib and Ors (1967) 1 SCR 331, the Apex court observed that while making out a case of undue influence, two things have to be considered: (1) whether the relationship between the donor and the donee is such that the donee is in a position to dominate the will of the donor, and (2) whether the donee used that position to obtain an unfair advantage over the donor. On determinatio…

AIR (1973) SC 1406 (1409); Jaswant Singh v. Custodian of Evacuee Property (1 SCR 331) — Cited in 9 Judgments | BharatTax