Anirudhsinhji Karansinhji Jadeja v. State of Gujarat

5 SCC 302Supreme Court of India1995#1060 most cited

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.

103

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2011 to 2026.

Also referred to as

Anirudhsinhji Karansinhji Jadeja · 5 SCC 302 · Section 147 · Section 148 · Section 151 · reason to believe · borrowed satisfaction · dictated satisfaction · independent exercise of discretion · failure to exercise discretion · reopening of assessment

Sections most often in play

Section 143(3)Section 147Section 148Section 151Section 271AAASection 133ASection 132(4)Section 142(1)

Issues it is cited on

section 147(1)section 116first proviso to section 147beyond four yearsborrowed satisfactionescapement of incomereopening of assessmentsection 151section 133areason to believeundisclosed incomenotice under section 148

Judgments citing Anirudhsinhji Karansinhji Jadeja v. State of Gujarat

M/S. Dharampal Satyapal Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 5581/DEL/2013[2004-05]Status: DisposedITAT Delhi08 Jan 2016AY 2004-05

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri R.S. Singhvi, CA and Shri Satyajeet Goel, CAFor Respondent: Ms. Nandita Kanchan, CIT DR
Section 115JSection 132Section 143(3)Section 14ASection 264Section 80I

…ADIT (Inv.) dated 24.03.2011, the AO has initiated report for sanction u/s 151 and issued notice, which is nothing but “borrowed belief”. It has been held by the Hon’ble Supreme Court in Anirudhsinhji Karansinhji Jadeja & Anr. vs. State of Gujarat – (1995) 5 SCC 302, 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 authority’s instructions, then it will be a case of failure to exercise discretion all together.” It has to be kept in mind that satisfaction reco…

ACIT, New Delhi vs. M/S Tarun International Ltd., New Delhi

In the result, the appeal of the department is dismissed

ITA 5136/DEL/2012[2009-10]Status: DisposedITAT Delhi05 Nov 2015AY 2009-10

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm Ita Nos. 5136/Del/2012 : Asstt. Year : 2009-10 Asstt. Commissioner Of Income Vs M/S Tarun International Ltd., Tax, Circle-16(1), 5037, Excelsior Cinema, New Delhi Street Sirikiwalan, Chandni Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaact2713N Assessee By : Sh. Amit Goel, Ca Revenue By : Sh. J. P. Chandrakar, Sr. Dr Date Of Hearing : 03.09.2015 Date Of Pronouncement : 05.11.2015 Order Per N. K. Saini, Am:

For Appellant: Sh. Amit Goel, CAFor Respondent: Sh. J. P. Chandrakar, Sr. DR
Section 143(3)Section 147Section 148Section 151Section 68

…her mandatory condition is that the satisfaction recorded should be “independent” and not “borrowed” or “dictated” satisfaction. Law in this regard is now well- settled. The Apex Court in the case of AnirudhSinhji KaranSinhji Jadeja Vs 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. Therefore, the Tribunal has rightly decided th…

Commissioner of Income Tax-III vs. Spl'S Siddhartha Ltd

ITA/836/2011HC Delhi14 Sept 2011

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 143Section 143(1)Section 147Section 148Section 151Section 292B

…ly 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.” 5. The Apex Court in the case of Anirudh Sinhji Karan Sinhji Jadeja Vs. State of Gujarat, (1995) 5 SCC 302 has held ITA No.836 of 2011 Page 8 of 8 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 di…