Amrendra Kumar Mohapatra v. State of Orissa

4 SCC 583Reported decision2014#20756 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2023.

Judgments citing Amrendra Kumar Mohapatra v. State of Orissa

Emerald Family Trust, Kolkata vs. ADIT, CPC, Bengaluru, Bengluru

In the result, the appeal of the assessee is allowed

ITA 392/KOL/2022[2020-2021]Status: DisposedITAT Kolkata23 Feb 2023AY 2020-2021

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 10(34)Section 115BSection 139(1)Section 143(1)

…ich could have been included, have been excluded from taxation. This argument does not carry weight, since under-classification per se is not sufficient ground and justification to strike down a provision. In Amrendra Kumar Mohapatra v. State of Orissa [2014] 4 SCC 583, the question of 'under-inclusion' was decided by relying upon State of Gujarat v. Shri Ambica Mills Ltd. AIR 1974 SC 1300 wherein the Constitution Bench had dealt with the question of a classification that was under-inclusive and it was held that having regard to the real difficulties under which legislatures operate, the Courts have refused to st…

Deputy Inspector General vs. Joint Commissioner of Income Tax, (TDS)

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

Sudhakar Rai S vs. State of Karnataka

WP/29755/2016HC Karnataka30 Jan 2017

Bench: The Hon’Ble Mr. Justice A.S. Bopanna

…ciation, Orissa and others Vs. State of Orissa and others ([2006]3 SCC 229); in the case of Nature Lovers Movement Vs. State of Kerala and others ([2009]5 SCC 373); in the case of Amarendra Kumar Mahopatra and others Vs. State of Orissa and others ([2014]4 SCC 583) and in the case of Krishna Devi Mulchand Kamatia and others Vs. Bombay Environmental Action Group and others ([2011]3 SCC 363) would not be of assistance to the present facts. On the other hand when the detailed discussion made above indicates that the very issue - 56 - relating to the same property has been considered b…

Vijayashreepura Kshemabivrudhi vs. State of Karnataka

WP/13020/2016HC Karnataka06 Dec 2016

Bench: The Hon’Ble Mr. Justice A.S. Bopanna

…ciation, Orissa and others Vs. State of Orissa and others ([2006]3 SCC 229); in the case of Nature Lovers Movement Vs. State of Kerala and others ([2009]5 SCC 373); in the case of Amarendra Kumar Mahopatra and others Vs. State of Orissa and others ([2014]4 SCC 583) and in the case of Krishna Devi Mulchand Kamatia and others Vs. Bombay Environmental Action Group and others ([2011]3 SCC 363) would not be of assistance to the present facts. On the other hand when the detailed discussion made above indicates that the very issue - 56 - relating to the same property has been considered b…

Amrendra Kumar Mohapatra v. State of Orissa (4 SCC 583) — Cited in 4 Judgments | BharatTax