Ashok Singh v. State of U.P

2025 SCC OnLine SC 706Reported decision2025#23654 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2024.

Judgments citing Ashok Singh v. State of U.P

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SHRI MANISH KUMAR SINGHAL

ITA/141/2024HC Rajasthan07 Nov 2024

Bench: AVNEESH JHINGAN,UMA SHANKER VYAS

For Respondent: Mr. Ajay Kumar Lahota, Advocate
Section 138Section 313

…2025:HHC:19713 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA Cr. Revision No.141 of 2024 Reserved on: 02.06.2025 Date of Decision: 25.06.2025 Om Prakash ...Petitioner Versus Bhupinder ...Respondent Coram Hon’ble Mr Justice Rakesh Kainthla, Judge. Whether approved for reporting?1 For the Petitioner : Mr. B.R. Sharma, Advocate. For the Respondent : Mr. Ajay Kumar Lahota, Advocate. Rakesh Kainthla, Judge The present revision is directed against the judgment dated 05.01.2024 passed by learned Additional Sessions Judge, Rohru, H.P. (learned Appellate Court) vide which, the judgment of…

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. RASHI AGARWAL

ITA/85/2023HC Orissa19 Jun 2024

Bench: The Hon'Ble Mr. Justice Ravi V Hosmani Criminal Revision Petition No. 85 Of 2023 Between: Sri B.J. Anilkumar, S/O Late Jayarangaiah, Aged About 56 Years, R/At No.129, 10Th Main, 1St Cross, Shankaranagar, Nandini Layout, Bengaluru - 560 096.

Section 138Section 200Section 313Section 397

…f firm and Exs.P.20-22, IT returns of complainant shown income of more than Rs.20 Lakhs, substantiating financial capacity. In support of his submission, he relied upon decision of Hon'ble Supreme Court in case of Ashok Singh v. State of U.P., reported in 2025 SCC OnLine SC 706, for proposition that on admission of drawing of cheque, presumption under Section 139 of NI Act would be attracted and same cannot be upset by merely questioning financial - 6 - HC-KAR NC: 2026:KHC:496 CRL.RP No. 85 of 2023 capacity of complainant. Therefore, there was no merit in any of contentions…

WIPRO LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/85/2023HC Karnataka09 Jan 2024

Bench: The Hon'Ble Mr. Justice Ravi V Hosmani Criminal Revision Petition No. 85 Of 2023 Between: Sri B.J. Anilkumar, S/O Late Jayarangaiah, Aged About 56 Years, R/At No.129, 10Th Main, 1St Cross, Shankaranagar, Nandini Layout, Bengaluru - 560 096.

Section 138Section 200Section 313Section 397

…f firm and Exs.P.20-22, IT returns of complainant shown income of more than Rs.20 Lakhs, substantiating financial capacity. In support of his submission, he relied upon decision of Hon'ble Supreme Court in case of Ashok Singh v. State of U.P., reported in 2025 SCC OnLine SC 706, for proposition that on admission of drawing of cheque, presumption under Section 139 of NI Act would be attracted and same cannot be upset by merely questioning financial - 6 - HC-KAR NC: 2026:KHC:496 CRL.RP No. 85 of 2023 capacity of complainant. Therefore, there was no merit in any of contentions…

Ashok Singh v. State of U.P (2025 SCC OnLine SC 706) — Cited in 3 Judgments | BharatTax