Amar Singh v. Union of India

7 SCC 69Reported decision2009#7977 most cited

What is Amar Singh v. Union of India authority for?

A quasi-judicial authority like an Income Tax Officer cannot pass an assessment order dictated by a higher authority, as doing so renders the order illegal and without jurisdiction. While Assessing Officers must follow statutory circulars, they cannot surrender their independent quasi-judicial function to higher authorities.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2012 to 2025.

Also referred to as

Amar Singh v. Union of India · 7 SCC 69 · Income Tax Officer · quasi-judicial function · dictates of higher authority · illegal order · without jurisdiction · assessment order · CBDT circulars

Sections most often in play

Section 139Section 142(1)Section 144Section 250Section 69A

Judgments citing Amar Singh v. Union of India

Narayan Suppliers Pvt. Ltd., Kolkata vs. I.T.O., Ward - 6(3), Kolkata

In the result, appeal of the assessee is dismissed

ITA 1077/KOL/2024[2011-2012]Status: DisposedITAT Kolkata08 Sept 2025AY 2011-2012

Bench: Shri George Mathan & Shri Rakesh Mishra

For Appellant: Shri Avijit Ghoshal, ARFor Respondent: Shri Raja Sengputa, CIT-DR
Section 10(38)

…high-handleness. If such type of action has been taken by the Assessing Officer under the dictates of higher authority, this is also beyond the purview of Income Tax Act or Law. In Commissioner of Income Tax, Shimla Vs- Greenworld Corporation Parwanoo (2009) 7 SCC 69, Hon'ble Supreme Court held that an order passed by quasi-judicial authorities on the dictates of the higher authority is illegal and being without jurisdiction, is a nullity. Hon'ble Supreme Court further held that an Income Tax Officer while sing an order of assessment, perform a quasi-judicial function. Hon'ble Supreme Court further held that it…

Shashi Rani, Agra vs. Commissioner of Income Tax (Appeals), Agra

In the result, appeal is dismissed

ITA 64/AGR/2023[2017-18]Status: DisposedITAT Agra29 Apr 2025AY 2017-18

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2017-18

Section 139Section 142(1)Section 144Section 250Section 69A

…istent pleas of the assessee. As far as the income-tax matters are concerned, an assessee can take different stands at different times, but 4 | P a g e cannot take contrary stands in the same case. Hon’ble Supreme Court in Amar Singh vs. Union of India [2011] 7 SCC 69 has held as under : “50. This court wants to make it clear that an action below is not a game of chess. The litigant who goes to court and invokes its writ jurisdiction must go with clean hands. He cannot prevaricate and take any consistent positions.” Similar view was taken by Hon’ble Apex Court in Joint Action Committee of Airline Pilots Associat…

Everest Organics Ltd vs. The Commissioner of I.T., Hyderabad

ITTA/9/2005HC Telangana21 Sept 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Section 143(1)(a)

…as specific. It was stated so in the proceeding sheet at the instance of the higher authorities itself. No doubt in terms of the circular letter issued by CBDT, the Commissioner or for that matter any other higher authority may have supervisory 26 (2009) 7 SCC 69 56 ITA No.6 of 2005 & other connected matters jurisdiction but it is difficult to conceive that even the merit of the decision shall be discussed and the same shall be rendered at the instance of the higher authority who, as noticed hereinbefore, is a supervisory authority. It is one thing to say that while making the orders of assessment t…

Neelachal I.Nigam L vs. Asst.Comnr.of I.Tax

ITA/8/2005HC Orissa17 Nov 2021

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA

Section 143(1)(a)

…as specific. It was stated so in the proceeding sheet at the instance of the higher authorities itself. No doubt in terms of the circular letter issued by CBDT, the Commissioner or for that matter any other higher authority may have supervisory 26 (2009) 7 SCC 69 56 ITA No.6 of 2005 & other connected matters jurisdiction but it is difficult to conceive that even the merit of the decision shall be discussed and the same shall be rendered at the instance of the higher authority who, as noticed hereinbefore, is a supervisory authority. It is one thing to say that while making the orders of assessment t…

Devas Multimedia Private Limited vs. The Principal Commissioner of Income-Tax

WP/11618/2016HC Karnataka27 Sept 2019

Bench: The Hon’Ble Mr.Justice P.B. Bajanthri Writ Petition No.11618 Of 2016 (T-It) Between:

Section 142(4)Section 143(2)Section 143(3)Section 144Section 144CSection 263Section 92C

…n order of rectification is passed by the assessing authority, the rectified order shall be given effect to. 21. Scope of Section 263 examined in the case of COMMISSIONER OF INCOME TAX, SHIMLA VS. GREENWORLD CORPORATION, PARWANOO reported in (2009) 7 SCC 69, Paras 20, 28, 41 and 52 reads as under:- 20. An Income Tax Officer while passing an order of assessment performs judicial function. An appeal lies against his order before the appellate authority. A revision application would also lie before the Commissioner of Income Tax. It is trite that 32 the jurisdiction exer…

C. Sanyasi Raju vs. The Asst. Commissioner of Income-Tax, Central Circle, Vizag

ITTA/7/2005HC Telangana21 Nov 2017

Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD

Section 143(1)(a)

…as specific. It was stated so in the proceeding sheet at the instance of the higher authorities itself. No doubt in terms of the circular letter issued by CBDT, the Commissioner or for that matter any other higher authority may have supervisory 26 (2009) 7 SCC 69 56 ITA No.6 of 2005 & other connected matters jurisdiction but it is difficult to conceive that even the merit of the decision shall be discussed and the same shall be rendered at the instance of the higher authority who, as noticed hereinbefore, is a supervisory authority. It is one thing to say that while making the orders of assessment t…

D Siddayya vs. The State of Karnataka

WP/106417/2016HC Karnataka21 Sept 2017

Bench: The Hon’Ble Mr. Justice K. Somashekar

…1 IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 21ST DAY OF SEPTEMBER 2017 BEFORE THE HON’BLE MR. JUSTICE K. SOMASHEKAR W.P. NO. 106417/2016 (LB-RES) BETWEEN: 1. D. SIDDAYYA S/O THIMMAPPA, AGE 61 YEARS, OCC.: AGRICULTURE, R/O NO. 38, ASHRAYA COLONY, MOKA, BALLARI TQ, BALLARI DIST. 583 117. 2. RAGHAVENDRA S/O LATE VENKATESHWARA, AGE 32 YEARS, OCC.: BUSINESS, R/O NO. 13/6, OLD MUNICIPAL OFFICE ROAD, BALLARI-583 101. 3. ASUNDI B. NAGARAJGOWDA, S/O B. SIDDANGOWDA, AGE 45 YEARS, OCC.: BUSINESS, R/O NO. 2, ESHWAR TEMPLE, ASUNDI VILLAGE, BALLARI TQ, BALLARI -583 101. 4…

The Commissioner of Income Tax-IV vs. M/s OCV Reinforcement Manufacturing Limited

ITTA/290/2014HC Telangana22 Aug 2017

Commissioner of Income Tax-II vs. Inventaa Chemicals Ltd

ITTA/744/2006HC Telangana22 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

The Commissioner of Income Tax-III vs. M/s.Samrakshna Electricals Ltd

ITTA/28/2010HC Telangana21 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 143(1)(a)

…as specific. It was stated so in the proceeding sheet at the instance of the higher authorities itself. No doubt in terms of the circular letter issued by CBDT, the Commissioner or for that matter any other higher authority may have supervisory 26 (2009) 7 SCC 69 56 ITA No.6 of 2005 & other connected matters jurisdiction but it is difficult to conceive that even the merit of the decision shall be discussed and the same shall be rendered at the instance of the higher authority who, as noticed hereinbefore, is a supervisory authority. It is one thing to say that while making the orders of assessment t…

Commissioner of Income Tax (TDS) vs. M/s. Hindustan RAtna (JV)

The Appeals are disposed of by modifying the award dated 20

ITTA/414/2014HC Telangana01 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 166

…ng with witnesses. (See Khem Chand v. State of H.P. [1994 Supp (1) SCC 7 : 1994 SCC (Cri) 212 : AIR 1994 SC 226] , State of U.P. v. Nahar Singh [(1998) 3 SCC 561 : 1998 SCC (Cri) 850 : AIR 1998 SC 1328] , Rajinder Parshad v. Darshana Devi [(2001) 7 SCC 69 : AIR 2001 SC 3207] and Sunil Kumar v. State of Rajasthan [(2005) 9 SCC 283 : 2005 SCC (Cri) 1230 : AIR 2005 SC 1096] .) 11. Record reveals that the claimant had deposed that he was being paid Rs. 9000/- per month as salary and his such version has remained totally unrebutted. Neither the insurer had laid any challenge to such version of cl…

Commissioner of Income Tax-V vs. M/s C Eswar Reddy, Co., PAN AACFC7761J

ITTA/454/2015HC Telangana22 Dec 2015

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 3

…MR. JUSTICE RAJNESH OSWAL, JUDGE JUDGMENT OWP No.1146/2015 1) The Hon’ble Supreme Court of India while deprecating the practice of taking inconsistent stands by a litigant at different stages of same litigation, in Amar Singh v. Union of India , (2011) 7 SCC 69, has observed as under: “50. This Court wants to make it clear that an action at law is not a game of chess. A litigant who comes to court and invokes its writ jurisdiction must come with clean hands. He cannot prevaricate and take inconsistent positions.” 2) The petitioner No.1 had earlier filed the writ petition bearing OWP No. 437/…

Steel Authority of India Ltd vs. DCIT, Circle 9(1)

Appeal is dismissed as devoid of any merit

ITA/1/2013HC Delhi12 Aug 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

For Appellant: Mr Ram Jethmalani, Sr. Advocate with
Section 19

…T and Pre-emptive Vigilance set up of Income Tax Deptt., detected and reported illegal and unlawful activities of Ms. X and Ms. Y which has stood the test of judicial scrutiny right upto Hon‟ble Supreme Court { M/s Green World Corporation Vs. CIT, (2009) 7 SCC 69} and has been accepted and implemented by the Govt. and is being defended before Hon‟ble Delhi High Court (M/s NDTV Ltd., ITA No.-1404 of 2009). Ms. X has accepted bribe and illegal gratification from M/s NDTV Ltd. while Ms. Y has been travelling to Dubai, Mauritius and USA to collect bribe etc. Which are matter admitted record before Govt. a…

M/s.GVK Petro Chemicals Private Limited, (Novo Resins AND vs. The Deputy Commissioner of Income Tax

ITTA/8/2005HC Telangana05 Jul 2012
Section 143(1)(a)

…as specific. It was stated so in the proceeding sheet at the instance of the higher authorities itself. No doubt in terms of the circular letter issued by CBDT, the Commissioner or for that matter any other higher authority may have supervisory 26 (2009) 7 SCC 69 56 ITA No.6 of 2005 & other connected matters jurisdiction but it is difficult to conceive that even the merit of the decision shall be discussed and the same shall be rendered at the instance of the higher authority who, as noticed hereinbefore, is a supervisory authority. It is one thing to say that while making the orders of assessment t…