AIR 1990 SC 2273, (v) RAFIQUE BIBI (DEAD) BY LRS v. SYED WALIUDDIN (DEAD) BY LRS & OTHERS

1 SCC 287Reported decision2004#21859 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 143(3)Section 147 Section 148 Section 153A Section 153C Section 40A(3)Section 69C

Judgments citing AIR 1990 SC 2273, (v) RAFIQUE BIBI (DEAD) BY LRS v. SYED WALIUDDIN (DEAD) BY LRS & OTHERS

SHIVAM READYMIX PRIVATE LIMITED,JAIPUR vs. ACIT, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 166/JPR/2025[2012-13]Status: DisposedITAT Jaipur06 Aug 2025AY 2012-13

For Appellant: Shri Tarun Mittal, CA &For Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR

Section 143(3)Section 147Section 148Section 40A(3)Section 69C

…elucidated in M/S Deepak Agro\nFoods align with earlier judgments such asKiran Singh & Ors. v. Chaman Paswan\n& Ors. (AIR 1954 SC 340): Emphasized that a decree passed by a court without\njurisdiction is a nullity.\n•\nRafique Bibi v. Sayed Waliuddin ((2004) 1 SCC 287): Distinguished\nbetween decrees that are void due to lack of jurisdiction and those that are\nmerely illegal or irregular.\nThese cases collectively underscore the importance of jurisdiction in determining\nthe validity of judicial and quasi-judicial orders.\nConclusion: The M/S Deepak Agro Foods case serves as a significant precedent\nin understa…

M/S M.B. PATIL CONSTRUCTIONS LTD. vs. THE EXECUTIVE ENGINEER AND ANR

WP/223253/2020HC Karnataka15 Jul 2022

Bench: The Hon’Ble Mr.Justice S.Vishwajith Shetty W.P.No.223253/2020 (Gm-Res) C/W W.P.No.223254/2020 (Gm-Res), W.P.No.223255/2020 (Gm-Res), W.P.No.223256/2020 (Gm-Res) Between: M/S. M.B.Patil Constructions Ltd., Having Corporate Office At 2Nd Floor, Commercial Building No.1, Opp. Income Tax Building, Shankarsheth Road, Swaragate, Pune - 411 042, Maharashtra State. Rep. By Sri M.S.Mallikarjuna By His Gpa Holder, Sri Dhanaji Venkatrao Patil, Aged About 43 Years, Occ: Business, R/O Plot No.10, Konark Aditya Block, Golibar Maidan Chowk, Camp Pune - 411 001. …Petitioner

Section 34Section 34(3)Section 5

…0; (iii) BOKARO & RAMGUR LTD. VS PRASUN KUMAR BANERJEE - AIR 1968 PAT 150, 10 (iv) NAGAR PALIKA, MIRZAPUR VS MIRZAPUR ELECT. SUPPLY CO. LTD. - AIR 1990 SC 2273, (v) RAFIQUE BIBI (DEAD) BY LRS VS SYED WALIUDDIN (DEAD) BY LRS & OTHERS - (2004)1 SCC 287. 9. He also refers to the award passed by the learned Arbitrator and submits that without assigning any reasons he has awarded a sum of more than hundred crores in favour of the contractor/petitioner which would be a huge burden to the State exchequer. 10. The undisputed facts of the case are that the award was pronounced by the learned Arbi…

SHRI. JAGANNATH S SHETTY vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX

The appeal is allowed

ITA/771/2018HC Karnataka12 Feb 2021

Bench: The Hon'Ble Mr. Justice H.P. Sandesh

Section 100

…lant and the same supports the case of the respondents. 28. Learned counsels, in support of their argument relied upon the judgment in A.K. LAKSHMIPATHY (DEAD) AND OTHERS VS.RAI SAHEB PANNALAL H. LAHOTI CHARITABLE TRUST AND OTHERS reported in (2010) 1 SCC 287 and brought to notice of this Court Para No.22, wherein an observation is made that in order to decide this question, it would be relevant for us to look into the clauses in the agreement entered into by the parties because they are of utmost importance, while considering time is the essence of the contract. Learned counsel also brought to no…