Which sections of the Income Tax Act does Anirudhsinhji Karansinhji Jadeja v. State of Gujarat come up under?

It is most often cited in judgments turning on Section 143(3), Section 147, Section 148, Section 151, Section 271AAA, Section 133A.

Anirudhsinhji Karansinhji Jadeja v. State of Gujarat (5 SCC 302)

Q: What is Anirudhsinhji Karansinhji Jadeja v. State of Gujarat authority for?

A statutory authority vested with discretion must exercise that power independently, based on its own judgment, and not under the dictation or instructions of a higher authority. Exercising discretion under superior direction constitutes a failure to exercise it at all.

Q: How many judgments cite Anirudhsinhji Karansinhji Jadeja v. State of Gujarat?

103 judgments on BharatTax cite Anirudhsinhji Karansinhji Jadeja v. State of Gujarat (5 SCC 302), spanning 2011 to 2026.

Shri Kirodi Mal, Alwar vs. Income Tax Officer, Alwar

Appeal is dismissed

ITA 883/JPR/2017[2009-10]Status: DisposedITAT Jaipur13 Jul 2022AY 2009-10

For Appellant: Sh. Javed Khan, AdvFor Respondent: Sh. A. S. Nehara (Addl. CIT)

Section 147Section 148Section 149

…the behest of any superior authority, it must be held that assumption of jurisdiction was bad for non-satisfaction of the condition precedent. 9. The Apex Court in the case of AnirudhSinhji Karan SinhjiJadeja Vs. State of Gujarat, MANU/SC/0473/1995 : (1995) 5 SCC 302 has held that if a statutory authority has been vested with jurisdiction, he has to exercise it according to its own discretion. If discretion is exercised under the direction or in compliance with some higher authorities instruction, then it will be a case of failure to exercise discretion altogether. 10. We are, therefore, of the opinion that th…

D.C.I.T., Circle-11(1), Kolkata vs. Turtle Ltd., Howrah

In the result, the appeal of the revenue is dismissed

ITA 2620/KOL/2019[2012-13]Status: DisposedITAT Kolkata23 Feb 2022AY 2012-13

Bench: Shri A. T. Varkey, Jm & Shri Girish Agrawal, Am]

Section 139Section 142(1)Section 143Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 3

…f income should be that of the assessee’s AO and not that of any other authority. It is settled position of law that satisfaction recorded should be ‘independent’ and not borrowed or dictated satisfaction. The Hon’ble Supreme Court decision reported in (1995) 5 SCC 302 has been held that if a statutory authority has been vested with jurisdiction, he has to exercise it according to its own discretion. If discretion is exercised under the direction or compliance with some higher authorities instruction, then it will be a case of failure to exercise discretion altogether. In this context it would be relevant to note…

Shri Shri Tarun Pugalia Jain, Raipur (Cg) vs. The Income Tax Officer, Ward-1(4), Raipur (Cg)

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 272/BIL/2016[2009-10]Status: DisposedITAT Raipur21 Feb 2022AY 2009-10

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 272/Rpr/2016 "नधा"रण वष" / Assessment Year : 2009-10 Shri Tarun Pugalia Jain Shop No.9, Kamala Super Bazar, Telghani Naka, Station Road, Raipur (C.G). Pan : Aacch4665D .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(4), Raipur. ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, A.RFor Respondent: Shri G.N Singh, D.R

Section 142(1)Section 143(3)Section 147Section 148

…s, on the said count itself on the said count itself cannot be upheld and is liable to be quashed. Our aforesaid conviction is supported by the judgment of the Hon’ble Supreme Court in the case of Anirudh Sinhji Karan Sinhji Jadeja Vs. State of Gujarat (1995) 5 SCC 302. In its aforesaid order, it was observed by the Hon’ble Apex Court that if a statutory authority has been vested with a jurisdiction, then, he has to exercise it according to its own discretion. It was observed that if the discretion is exercised under the direction or in compliance with some other authorities instruction, then it will be a case of…

D.C.I.T.Circle-6(1), Kolkata vs. M/S Coal Sale Co.Ltd., Kolkata

In the result, the appeal of the revenue is dismissed and the cross-objection of the assessee is allowed

ITA 2364/KOL/2019[2014-15]Status: DisposedITAT Kolkata17 Dec 2021AY 2014-15

Bench: Shri P. M. Jagtap, Hon’Ble Vice- & Shri A.T. Varkey, Hon’Ble]

Section 143(3)Section 147Section 148

….J.A.C. Saldanha & Ors. Reported in AIR 1980 SC 326 . 7 ITA No. 2364/Kol/2019 & C.O. 46/Kol/2019 M/s. Coal Sale Co. Ltd., AY 2014-15 Satisfaction recorded should be ‘independent’ and not borrowed or dictated satisfaction. In the decisions reported in (1995) 5 SCC 302 it was held that if a statutory authority has been vested with jurisdiction, he has to exercise it according to his own discretion. If discretion is exercised under the direction or compliance with some higher authorities instruction, then it will be a cases of failure to exercise discretion altogether. 17. In the case of Ganga Saran and Sons P.…

Sunita Madhok, Bangalore vs. The Assistant Commissioner of Income Tax Circle-1(2)(1), Bangalore

In the result, the appeals by the assessee are partly allowed

ITA 555/BANG/2018[2007-08]Status: DisposedITAT Bangalore11 Oct 2021AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H.N. Khincha, CAFor Respondent: Smt. H. Kabila, Addl.CIT(DR)(ITAT), Bengaluru

Section 234BSection 69

…47 but merely acts at the behest of any superior authority, it must be held that assumption of jurisdiction was bad for non-satisfaction of the condition precedent." 70. The Apex Court in the case of AnirudhSinhji KaranSinhji Jadeja v. State of Gujarat [1995] 5 SCC 302 has held that if a statutory authority has been vested with jurisdiction, he has to exercise it according to its own discretion. If discretion is exercised under the direction or in compliance with some higher authorities instruction, then it will be a case of failure to exercise discretion altogether. 71. The Hon’ble High Court in Mrs.Vinita Jain…

Sunita Madhok, Bangalore vs. The Assistant Commissioner of Income Tax Circle-1(2)(1), Bangalore

In the result, the appeals by the assessee are partly allowed

ITA 554/BANG/2018[2006-07]Status: DisposedITAT Bangalore11 Oct 2021AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H.N. Khincha, CAFor Respondent: Smt. H. Kabila, Addl.CIT(DR)(ITAT), Bengaluru

Section 234BSection 69

…47 but merely acts at the behest of any superior authority, it must be held that assumption of jurisdiction was bad for non-satisfaction of the condition precedent." 70. The Apex Court in the case of AnirudhSinhji KaranSinhji Jadeja v. State of Gujarat [1995] 5 SCC 302 has held that if a statutory authority has been vested with jurisdiction, he has to exercise it according to its own discretion. If discretion is exercised under the direction or in compliance with some higher authorities instruction, then it will be a case of failure to exercise discretion altogether. 71. The Hon’ble High Court in Mrs.Vinita Jain…

Income Tax Officer, Ward - 3(2)(3), Bangalore vs. Sri Made Gowda Thibbe Gowda, Bangalore

In the result, the appeal of the revenue is dismissed and CO of the assessee is partly allowed

ITA 910/BANG/2019[2008-09]Status: DisposedITAT Bangalore29 Sept 2021AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2008-09

For Appellant: Shri H. Guruswamy, ITP & Shri Ravi Kiran, CAFor Respondent: Shri Priyadarshi Mishra, Jt. CIT(DR)(ITAT), Bengaluru

Section 131Section 148

…7 but merely acts at the behest of any superior authority, it must be held that assumption of jurisdiction was bad for non-satisfaction of the condition precedent." 44. The Apex Court in the case of AnirudhSinhji KaranSinhji Jadeja v. State of Gujarat [1995] 5 SCC 302 has held that if a statutory authority has been vested with jurisdiction, he has to exercise it according to its own discretion. If discretion is exercised under the direction or in compliance with some higher authorities instruction, then it will be a case of failure to exercise discretion altogether. 45. The Hon’ble Delhi High Court in Mrs.Vinit…

Shri. Jitendra Virwani, Bangalore vs. Assistant Commissioner of Income Tax, Central Circle-1(3), Bangalore

In the result, both the appeals by the assessee are allowed

ITA 47/BANG/2021[2003-04]Status: DisposedITAT Bangalore23 Jun 2021AY 2003-04

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru

Section 147Section 234DSection 69

…but merely acts at the behest of any superior authority, it must be held that assumption of jurisdiction was bad for non-satisfaction of the condition precedent." 39. 9. The Apex Court in the case of AnirudhSinhji KaranSinhji Jadeja v. State of Gujarat [1995] 5 SCC 302 has held that if a statutory authority has been vested with jurisdiction, he has to exercise it according to its own discretion. If discretion is exercised under the direction or in compliance with some higher authorities instruction, then it will be a case of failure to exercise discretion altogether. 40. The Hon’ble High Court in Mrs.Vinita Jain…

Shri. Jitendra Virwani, Bangalore vs. Assistant Commissioner of Income Tax, Central Circle-1(3), Bangalore

In the result, both the appeals by the assessee are allowed

ITA 46/BANG/2021[2002-03]Status: DisposedITAT Bangalore23 Jun 2021AY 2002-03

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru

Section 147Section 234DSection 69

…but merely acts at the behest of any superior authority, it must be held that assumption of jurisdiction was bad for non-satisfaction of the condition precedent." 39. 9. The Apex Court in the case of AnirudhSinhji KaranSinhji Jadeja v. State of Gujarat [1995] 5 SCC 302 has held that if a statutory authority has been vested with jurisdiction, he has to exercise it according to its own discretion. If discretion is exercised under the direction or in compliance with some higher authorities instruction, then it will be a case of failure to exercise discretion altogether. 40. The Hon’ble High Court in Mrs.Vinita Jain…

M/S. Marble Art, New Delhi vs. ACIT, New Delhi

Appeals of the assessee are allowed

ITA 2480/DEL/2013[2003-04]Status: DisposedITAT Delhi08 Mar 2021AY 2003-04

Bench: Shri G.S. Pannu, Hon’Ble & Shri Amit Shukla

For Appellant: Shri C.S. Aggarwal, Sr. AdvFor Respondent: Ms. Ramita M. Biswas, CIT DR

Section 143(3)Section 148

…7 but merely acts at the behest of any superior authority, it must be held that assumption of jurisdiction was bad for non-satisfaction of the condition precedent." 9. The Apex Court in the case of Anirudh Sinhji Karan Sinhji Jadeja v. State of Gujarat [1995] 5 SCC 302 has held that if a statutory authority has been vested with jurisdiction, he has to exercise it according to its own discretion. If discretion is exercised under the direction or in compliance with some higher authorities instruction, then it will be a case of failure to exercise discretion altogether. 35 ITA.Nos.2478 to 2480/Del./2013 M/s Marble…

M/S. Marble Art, New Delhi vs. ACIT, New Delhi

Appeals of the assessee are allowed

ITA 2479/DEL/2013[2002-03]Status: DisposedITAT Delhi08 Mar 2021AY 2002-03

Bench: Shri G.S. Pannu, Hon’Ble & Shri Amit Shukla

For Appellant: Shri C.S. Aggarwal, Sr. AdvFor Respondent: Ms. Ramita M. Biswas, CIT DR

Section 143(3)Section 148

…7 but merely acts at the behest of any superior authority, it must be held that assumption of jurisdiction was bad for non-satisfaction of the condition precedent." 9. The Apex Court in the case of Anirudh Sinhji Karan Sinhji Jadeja v. State of Gujarat [1995] 5 SCC 302 has held that if a statutory authority has been vested with jurisdiction, he has to exercise it according to its own discretion. If discretion is exercised under the direction or in compliance with some higher authorities instruction, then it will be a case of failure to exercise discretion altogether. 35 ITA.Nos.2478 to 2480/Del./2013 M/s Marble…

M/S. Marble Art, New Delhi vs. ACIT, New Delhi

Appeals of the assessee are allowed

ITA 2478/DEL/2013[2004-05]Status: DisposedITAT Delhi08 Mar 2021AY 2004-05

Bench: Shri G.S. Pannu, Hon’Ble & Shri Amit Shukla

For Appellant: Shri C.S. Aggarwal, Sr. AdvFor Respondent: Ms. Ramita M. Biswas, CIT DR

Section 143(3)Section 148

…7 but merely acts at the behest of any superior authority, it must be held that assumption of jurisdiction was bad for non-satisfaction of the condition precedent." 9. The Apex Court in the case of Anirudh Sinhji Karan Sinhji Jadeja v. State of Gujarat [1995] 5 SCC 302 has held that if a statutory authority has been vested with jurisdiction, he has to exercise it according to its own discretion. If discretion is exercised under the direction or in compliance with some higher authorities instruction, then it will be a case of failure to exercise discretion altogether. 35 ITA.Nos.2478 to 2480/Del./2013 M/s Marble…

Pkc Securities, Kolkata vs. I.T.O., Ward-35(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2399/KOL/2019[2011-12]Status: DisposedITAT Kolkata10 Feb 2021AY 2011-12

Bench: Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 133ASection 143(2)Section 148Section 151

…at manner alone and the court would not expect it being done in some other manner. [Refer State of Bihar vs . J.A.C. Saldanha & Ors. Reported in 1980 AIR 326(SC)]. Satisfaction recorded should be ‘independent’ and not borrowed or dictated satisfaction. (1995) 5 SCC 302 it has been held that if a statutory authority has been vested with jurisdiction, he has to exercise it according to its own discretion. If discretion is exercised under the direction or compliance with some higher authorities instruction, then it will be a cases of failure to exercise discretion altogether. 19. For completeness let us have a loo…

ACIT, Central Circle - 4(3), Kolkata vs. M/S. Grd Commodities Ltd., Kolkata

In the result, the appeals of the Revenue are dismissed and the cross objections of assessee are allowed

ITA 2277/KOL/2018[2014-15]Status: DisposedITAT Kolkata04 Dec 2020AY 2014-15

Bench: Shri P.M. Jagtap(Kz) &Shri A. T. Varkey, Jm] It(Ss)A Nos.120 To123/Kol/2018 Assessment Years: 2009-10 To 2012-13

Section 132Section 133ASection 143Section 143(3)Section 147Section 148Section 153A

…1 IT(SS)A Nos.120-123/Kol/2018 & C.O. Nos. 123 to 126/Kol/2018 GRD Commodities Ltd., AYs- 2009-10 to 2012-13 आयकर अपील"य अधीकरण, "यायपीठ –“C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA (सम")"ी पी. एम.जगताप,उपा"य" एवं "ी ए.ट". वक!,"या"यक सद$य) [Before Shri P.M. Jagtap, Vice President (KZ) &Shri A. T. Varkey, JM] IT(SS)A Nos.120 to123/Kol/2018 Assessment Years: 2009-10 to 2012-13 Assistant Commissioner of Income-tax, Vs. M/s. G R D Commodities Ltd. Central Circle-4(3), Kolkata. (PAN: AACCG1217C) Appellant Respondent & C.O. Nos. 123 to 126/Kol/2018 In IT(SS)A Nos.120 to 123/Kol/2018 Assessme…