Amar Singh v. Union of India

SHASHI RANI,AGRA vs. COMMISSIONER OF INCOME TAX (APPEALS), AGRA

In the result, appeal is dismissed

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

…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

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

…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

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

…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

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

…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.

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

…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

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

Appeal stands dismissed

…IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K. BABU FRIDAY, THE 12TH DAY OF NOVEMBER 2021 / 21ST KARTHIKA, 1943 RSA NO. 290 OF 2014 AGAINST THE ORDER/JUDGMENT IN AS 24/2009 OF III ADDITIONAL SUB COURT, KOZHIKODE OS 338/2004 OF ADDITIONAL MUNSIFF COURT-II, KOZHIKODE APPELLANTS/APPELLANTS/PLAINTIFFS: 1 LEELA.T.V, AGED 65 YEARS, W/O RAMANKUTTY @ BALAN, KOZHIKKAL VEEDU, KUTTIKATTUR AMSOM DESOM & (P.O), KOZHIKODE TALUK 673008 2 PRABHAVATHI T.P, AGED 41 YEARS, D/O RAMANKUTTY @ BALAN,KOZHIKKAL VEEDU, KUTTIKATTUR AMSOM DEOSM & (P.O), KOZHIKODE TALUK, PIN-673008 3 HARI.T.V, AGED 36 YEARS…

Commissioner of Income Tax-II, vs. Inventaa Chemicals Ltd.,

Appeal stands dismissed

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

…IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K. BABU WEDNESDAY, THE 17TH DAY OF NOVEMBER 2021 / 26TH KARTHIKA, 1943 RSA NO. 744 OF 2006 AGAINST THE ORDER/JUDGMENT IN AS 55/2003 OF SUB COURT, HOSDRUG OS 551/1999 OF MUNSIFF COURT, HOSDRUG APPELLANT/APPELLANT/PLAINTIFF: K.KRISHNAN, S/O.KARTHAMBU, BEKAL, PALLIKKARE VILLAGE, P.O.BEKAL, HOSDURG TALUK. BY ADVS. SRI.S.ANANTHAKRISHNAN SRI.N.K.SUBRAMANIAN RESPONDENTS/RESPONDENTS/DEFENDANTS: 1 VADAKKE PURAYIL LAKSHMI, D/O.LATE RAMAN, PALAKKUNNU, PALLIKKARE VILLAGE, P.O.BEKAL, HOSDURG TALUK. 2 VADAKKEPURAYIL KAMALAKSHY, W/O.MADHAVAN, DO. DO. 3…

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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

…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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

…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

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

…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/…

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

…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…