Arun Kumar and Ors. v. Union of India (UOI) and Ors.

1 SCC 732Reported decision2007#10035 most cited

What is Arun Kumar and Ors. v. Union of India (UOI) and Ors. authority for?

The existence of jurisdictional facts is essential before any authority assumes jurisdiction, and the application of mind to such existence is required. If a jurisdictional fact is absent, the authority cannot act, and any action taken erroneously can be challenged.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2012 to 2025.

Also referred to as

Arun Kumar · Union of India · jurisdictional facts · application of mind · assuming jurisdiction · writ of certiorari · authority

Sections most often in play

Section 133ASection 147Section 148Section 68

Judgments citing Arun Kumar and Ors. v. Union of India (UOI) and Ors.

Assisstant Commisioner of Income Tax, Chennai vs. Estra Enterprises Private Limited, Chennai

ITA 1653/CHNY/2024[2014-15]Status: DisposedITAT Chennai16 May 2025AY 2014-15
For Appellant: Mr. S.Senthil Kumaran, CITFor Respondent: Mr.R.Sivaraman, Advocate
Section 143(3)Section 147Section 148Section 45(2)Section 53A

…onal facts and an application of mind as to its existence by the authority concerned before assuming jurisdiction. It is relevant to extract the judgment of the Hon'ble Supreme Court in the case of Arun Kumar v. Union of India [2006] 155 Taxman 659/286 ITR 89/1 SCC 732, which reads as under: "74. A…

The Commissioner of Income Tax IV vs. M/S. Prabhath Agri Bio Tech P. Ltd

ITTA/325/2012HC Telangana19 Feb 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Krishna Developers Pvt Ltd., Mumbai vs. Assistant Commissioner of Income Tax, Circle -10(1)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 4292/MUM/2023[2009-10]Status: DisposedITAT Mumbai30 May 2024AY 2009-10

Bench: Shri B.R. Baskaran & Ms.Kavitha Rajagopalassessment Year : 2009-10 M/S. Krishna Developers Pvt. Ltd. 508, Gundecha Chambers, Nagindas Master Road, Fort, Mumbai – 400 023. Pan: Aabck-5678-G ---- Appellant Vs. Assistant Commissioner Of Income Tax, Circle – 10(1)(2), Mumbai Room No.651, 6Th Floor, Aaykar Bhavan, M.K. Road, Mumbai – 400 020. --- Respondent

For Appellant: Shri Rakesh JoshiFor Respondent: Shri P.D. Chougule, Sr. DR
Section 115JSection 133ASection 143(1)Section 143(3)Section 148Section 68

…of jurisdictional facts and an application of mind as to its existence by the authority concerned before assuming jurisdiction. It is relevant to extract the judgment of the Hon'ble Supreme Court in the case of Arun Kumar v. Union of India reported in (2007) 1 SCC 732, which reads as under: ''74. A “jurisdictional fact” is a fact which must exist before a court, tribunal or an authority assumes jurisdiction over a particular matter. A jurisdictional fact is one on existence or non- existence of which depends jurisdiction of a court, a tribunal or an authority. It is the fact upon which an administrative agency's…

Mr. Jitendra Virwani vs. Joint Commissioner of Income Tax

WP/17813/2021HC Karnataka22 Jul 2022

Bench: The Hon’Ble Mr. Justice B. M. Shyam Prasad

Section 10Section 10(1)

…as to existence of jurisdiction is present." 8. Sri. Shashi Kiran Shetty submits that neither a Court nor a Tribunal nor an Authority can confer in itself the jurisdiction by deciding a 3 [2007] 1 SCC 732 12 "jurisdictional fact" wrongly, and in this regard, he relies upon the decision of the Hon'ble Supreme Court in 'Raza Textiles Ltd., v. Income Tax Officer, Rampur'4, Sri. Shashi Kiran Shetty relying upon these propositions canvasses the following to persuade this Court to opine that the Impugned Notice, which is issued without adjudica…

Chandrakant S/O Tammanna Majagi vs. Karnataka State Bar Council

Appeal is allowed

WA/100141/2020HC Karnataka30 Nov 2020

Bench: M.I.ARUN,G.NARENDAR

Section 4

…- 1 - IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH DATED THIS THE 30TH DAY OF NOVEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE G.NARENDAR AND THE HON’BLE MR. JUSTICE M.I.ARUN WRIT APPEAL NO.100141/2020 (GM-RES) BETWEEN: SHRI CHANDRAKANT S/O. TAMMANNA MAJAGI, AGE: 49 YEARS, OCC. ADVOCATE AND VICE PRESIDENT OF BELAGAVI BAR ASSOCIATION, BELAGAVI, R/O. PLOT NO.1011, CTS NO.5646, SECTOR NO.VI, M.M.EXTENSION, SHRINAGAR, BELAGAVI 590017. …APPELLANT (BY SRI.MADANMOHAN M. KHANNUR, ADV.) AND: 1. KARNATAKA STATE BAR COUNCIL, OLD ELECTION COMMISSION BUILDING, BENGALURU…

CIT vs. Yoshimi Kamano

The appeals stand dismissed

ITA/326/2012HC Delhi17 May 2012

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

Section 17(2)Section 260A

…a perquisite. ITA 323/2012 etc. Page 9 of 20 9. The term “Perquisites” was explained in Arun Kumar and Ors. Vs. Union of India (UOI) and Ors. (2007) 1 SCC 732 to mean: - ―18. It is thus clear that the definition of the term 'perquisite' covers various items mentioned therein. It is also clear that the definition is inclusive in nature and not exhaustive. 19. According to Bouvier's Law Dictionary, the expression 'perquisite' in a most limited sense means "something gained by a place or office beyond…

CIT vs. Isao Sakai

The appeals stand dismissed

ITA/325/2012HC Delhi17 May 2012

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

Section 17(2)Section 260A

…a perquisite. ITA 323/2012 etc. Page 9 of 20 9. The term “Perquisites” was explained in Arun Kumar and Ors. Vs. Union of India (UOI) and Ors. (2007) 1 SCC 732 to mean: - ―18. It is thus clear that the definition of the term 'perquisite' covers various items mentioned therein. It is also clear that the definition is inclusive in nature and not exhaustive. 19. According to Bouvier's Law Dictionary, the expression 'perquisite' in a most limited sense means "something gained by a place or office beyond…

CIT vs. Yuji Horikawa

The appeals stand dismissed

ITA/343/2012HC Delhi17 May 2012

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

Section 17(2)Section 260A

…a perquisite. ITA 323/2012 etc. Page 9 of 20 9. The term “Perquisites” was explained in Arun Kumar and Ors. Vs. Union of India (UOI) and Ors. (2007) 1 SCC 732 to mean: - ―18. It is thus clear that the definition of the term 'perquisite' covers various items mentioned therein. It is also clear that the definition is inclusive in nature and not exhaustive. 19. According to Bouvier's Law Dictionary, the expression 'perquisite' in a most limited sense means "something gained by a place or office beyond…

CIT vs. Yoshimi Kamano

The appeals stand dismissed

ITA - 326 / 2012HC Delhi17 May 2012
Section 17(2)Section 260A

…2012:DHC:3409-DB ITA 323/2012 etc. Page 9 of 20 9. The term “Perquisites” was explained in Arun Kumar and Ors. Vs. Union of India (UOI) and Ors. (2007) 1 SCC 732 to mean: - ―18. It is thus clear that the definition of the term 'perquisite' covers various items mentioned therein. It is also clear that the definition is inclusive in nature and not exhaustive. 19. According to Bouvier's Law Dictionary, the expression 'perquisite' in a most limited sense means "something gained by a place or office beyond…

CIT vs. Isao Sakai

The appeals stand dismissed

ITA - 325 / 2012HC Delhi17 May 2012
Section 17(2)Section 260A

…2012:DHC:3409-DB ITA 323/2012 etc. Page 9 of 20 9. The term “Perquisites” was explained in Arun Kumar and Ors. Vs. Union of India (UOI) and Ors. (2007) 1 SCC 732 to mean: - ―18. It is thus clear that the definition of the term 'perquisite' covers various items mentioned therein. It is also clear that the definition is inclusive in nature and not exhaustive. 19. According to Bouvier's Law Dictionary, the expression 'perquisite' in a most limited sense means "something gained by a place or office beyond…

Arun Kumar and Ors. v. Union of India (UOI) and Ors. (1 SCC 732) — Cited in 10 Judgments | BharatTax