ASLAM MOHAMMAD MERCHANT v. COMPETENT AUTHORITY & OTHERS

3 SCC 757Reported decision1976#4495 most cited

What is ASLAM MOHAMMAD MERCHANT v. COMPETENT AUTHORITY & OTHERS authority for?

The court determines whether a writ petition is maintainable when alternative remedies are available. It also cites other cases without providing specific details on the holding from this case.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

Aslam Mohammad Merchant · Competent Authority · writ petition · alternative remedy · PMLA · Section 17(1) · PML Act

Sections most often in play

Section 1922)Section 115JBSection 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

Issues it is cited on

section 148bsanction under section 151approval under section 151paper companysection 151(1)order under section 148a(d)short term capital gainsspecified authorityincome escaping assessmentnon-application of mindprincipal commissioner of income-taxsection 148a(b)

Judgments citing ASLAM MOHAMMAD MERCHANT v. COMPETENT AUTHORITY & OTHERS

M Gopi vs. The Joint Director

WP/15917/2013HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…der Section 17(1) of the PML Act. Hence, he has prayed for allowing the writ petitions. He has relied upon the following judgments in support of his contentions: i) (2008)14 SCC 186 – ASLAM MOHAMMAD MERCHANT vs COMPETENT AUTHORITY & OTHERS. ii) (1976)3 SCC 757 – INCOME TAX OFFICER vs LAKHMANI MEWAL DAS. iii) (2008)2 SCC 302 – RAMAN TECH & PROCESS ENGG CO., & ANOTHER vs SOLANKI TRADERS. iv) (1998)8 SCC 1 – WHIRLPOOL CORPORATION vs REGISTRAR OF TRADE MARKS, MUMBAI & OTHERS. 73 v) W.P.(C) 5537/2018 & CM Nos.21583/2018 & 33487/2018, DECIDED ON 23.08.2018 – M/S.HIMACHAL EMTA POWER LIMITED vs UNION…

Nataraj Dakshinamurhty vs. The Assistant Director

WP/6159/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…der Section 17(1) of the PML Act. Hence, he has prayed for allowing the writ petitions. He has relied upon the following judgments in support of his contentions: i) (2008)14 SCC 186 – ASLAM MOHAMMAD MERCHANT vs COMPETENT AUTHORITY & OTHERS. ii) (1976)3 SCC 757 – INCOME TAX OFFICER vs LAKHMANI MEWAL DAS. iii) (2008)2 SCC 302 – RAMAN TECH & PROCESS ENGG CO., & ANOTHER vs SOLANKI TRADERS. iv) (1998)8 SCC 1 – WHIRLPOOL CORPORATION vs REGISTRAR OF TRADE MARKS, MUMBAI & OTHERS. 73 v) W.P.(C) 5537/2018 & CM Nos.21583/2018 & 33487/2018, DECIDED ON 23.08.2018 – M/S.HIMACHAL EMTA POWER LIMITED vs UNION…

Shri S Thimmaraju vs. The Deputy Director

WP/36310/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…der Section 17(1) of the PML Act. Hence, he has prayed for allowing the writ petitions. He has relied upon the following judgments in support of his contentions: i) (2008)14 SCC 186 – ASLAM MOHAMMAD MERCHANT vs COMPETENT AUTHORITY & OTHERS. ii) (1976)3 SCC 757 – INCOME TAX OFFICER vs LAKHMANI MEWAL DAS. iii) (2008)2 SCC 302 – RAMAN TECH & PROCESS ENGG CO., & ANOTHER vs SOLANKI TRADERS. iv) (1998)8 SCC 1 – WHIRLPOOL CORPORATION vs REGISTRAR OF TRADE MARKS, MUMBAI & OTHERS. 73 v) W.P.(C) 5537/2018 & CM Nos.21583/2018 & 33487/2018, DECIDED ON 23.08.2018 – M/S.HIMACHAL EMTA POWER LIMITED vs UNION…

M Gopi vs. The Joint Director

WP/15918/2013HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…der Section 17(1) of the PML Act. Hence, he has prayed for allowing the writ petitions. He has relied upon the following judgments in support of his contentions: i) (2008)14 SCC 186 – ASLAM MOHAMMAD MERCHANT vs COMPETENT AUTHORITY & OTHERS. ii) (1976)3 SCC 757 – INCOME TAX OFFICER vs LAKHMANI MEWAL DAS. iii) (2008)2 SCC 302 – RAMAN TECH & PROCESS ENGG CO., & ANOTHER vs SOLANKI TRADERS. iv) (1998)8 SCC 1 – WHIRLPOOL CORPORATION vs REGISTRAR OF TRADE MARKS, MUMBAI & OTHERS. 73 v) W.P.(C) 5537/2018 & CM Nos.21583/2018 & 33487/2018, DECIDED ON 23.08.2018 – M/S.HIMACHAL EMTA POWER LIMITED vs UNION…

Shri V Bhaskar vs. The Deputy Director

WP/27744/2018HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…der Section 17(1) of the PML Act. Hence, he has prayed for allowing the writ petitions. He has relied upon the following judgments in support of his contentions: i) (2008)14 SCC 186 – ASLAM MOHAMMAD MERCHANT vs COMPETENT AUTHORITY & OTHERS. ii) (1976)3 SCC 757 – INCOME TAX OFFICER vs LAKHMANI MEWAL DAS. iii) (2008)2 SCC 302 – RAMAN TECH & PROCESS ENGG CO., & ANOTHER vs SOLANKI TRADERS. iv) (1998)8 SCC 1 – WHIRLPOOL CORPORATION vs REGISTRAR OF TRADE MARKS, MUMBAI & OTHERS. 73 v) W.P.(C) 5537/2018 & CM Nos.21583/2018 & 33487/2018, DECIDED ON 23.08.2018 – M/S.HIMACHAL EMTA POWER LIMITED vs UNION…

Pr. Commissioner of Income Tax (Central) - 3 vs. M/S Dharampal Satyapal Ltd

ITA/544/2016HC Delhi21 Aug 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

…1 DLT 472, in case of false and misleading statements being made before the Court, the Court can invoke its contempt jurisdiction. The Court specifically observed, following the judgment of the Supreme Court in Dhananjay Sharma v. State of Haryana (1995) 3 SCC 757, that swearing of false affidavit in judicial proceedings results in obstruction of administration of justice. It reveals the intention of the parties in perverting the course of justice. The Ld. Single Judge in the said case observed as under: “32. Contempt in the face of the Court may be criminal or civil contempt. However, in both cases…