Assistant Commissioner, Commercial Tax Department, Works Contract and Leasing, Kota v. 44 Shukla and Brothers

4 SCC 785Reported decision2007#20766 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2012 to 2021.

Judgments citing Assistant Commissioner, Commercial Tax Department, Works Contract and Leasing, Kota v. 44 Shukla and Brothers

Amazon Seller Services Private Limited vs. Competition Commission of India

WA/563/2021HC Karnataka23 Jul 2021

Bench: SATISH CHANDRA SHARMA,R. NATARAJ

Section 4

…CCI 31 v. SAIL, in respect of the orders passed in an administrative proceeding. "95. The Court examined various judgments of this Court in relation to its application to administrative law and held as under: (Shukla &Bros. case, [(2010) 4 SCC 785] pp. 791-92, paras 11 &13-14) "11. The Supreme Court in S.N. Mukherjee v. Union of lndia, [(1990) 4 SCC 594] while referring to the practice adopted and insistence placed by the courts in United States, emphasised the importance of recording of reasons for decisions by the administrative authorities and tribunals. It said 'administrative p…

Shri H Munireddy vs. The Advocate General

WP/18157/2013HC Karnataka18 Sept 2019

Bench: The Hon'Ble Mr. Justice B.Veerappa Writ Petition No.18157/2013 (Gm-Res)

…l or quasi-judicial order, even if it is an order of affirmation. 32. The Hon’ble Supreme Court in the case of Assistant Commissioner, Commercial Tax Department, Works Contract and Leasing, Kota v. 44 Shukla and Brothers reported in (2010) 4 SCC 785 at Para 13 has held as under. “13. At the cost of repetition, we may notice, that this Court has consistently taken the view that recording of reasons is an essential feature of dispensation of justice. A litigant who approaches the court with any grievance in accordance with law is entitled to know the reasons for grant or rejection of hi…

Pr. Commissioner of Income Tax-9 vs. Vishu Impex Pvt Ltd

ITA/431/2016HC Delhi09 Nov 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

…larger bench. In para 9 of the report, the court held as under:- MAC Appeal No.431/2016 Page 10 of 12 “9. It may be noted that the decision in S.N. Narula case [(2011) 4 SCC 591] was prior to the decision in T.V. Patel case [(2007) 4 SCC 785: (2007) 2 SCC (L&S) 98] . It is well settled that if a subsequent coordinate Bench of equal strength wants to take a different view, it can only refer the matter to a larger Bench, otherwise the prior decision of a coordinate Bench is binding on the subsequent Bench of equal strength. Since, the decision in S.N. Narula case [(2011) 4 SCC 591]…

Galileo International Inc vs. Director of Income Tax

The appeals are disposed of in above terms

ITA/467/2012HC Delhi25 Sept 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

…467/2012 & 657/2012 Page 12 of 14 a larger Bench. In para 9 of the report, the Supreme Court held as under:- “9. It may be noted that the decision in S.N. Narula case [(2011) 4 SCC 591] was prior to the decision in T.V. Patel case [(2007) 4 SCC 785 : (2007) 2 SCC (L&S) 98] . It is well settled that if a subsequent coordinate Bench of equal strength wants to take a different view, it can only refer the matter to a larger Bench, otherwise the prior decision of a coordinate Bench is binding on the subsequent Bench of equal strength. Since, the decision in S.N. Narula case [(2011) 4 SCC 59…