BAR ASSOCIATION v. STATE OF U.P. AND ANOTHER

Pr. Commissioner of Income Tax-Central vs. Ms. Harshita Maheshwari

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

…body which is not a single member body. In a Joint APL all members of the APL have to act jointly that is each of them has to apply his minds on all issues but the decision ultimately 139 (1996) 4 SCC 104 140 (2018) 3 SCC 635 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 190 of 300 reached by Joint APL may be unanimous or by majority and Joint APL cannot mean operating necessarily by unanimity. It was contended by the appellant that the respondents have made an application in the GA No.…

M/S Fingrowth Cooperative Bank Limited vs. Assistant Commissioner of Income Tax

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

…body which is not a single member body. In a Joint APL all members of the APL have to act jointly that is each of them has to apply his minds on all issues but the decision ultimately 139 (1996) 4 SCC 104 140 (2018) 3 SCC 635 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 190 of 300 reached by Joint APL may be unanimous or by majority and Joint APL cannot mean operating necessarily by unanimity. It was contended by the appellant that the respondents have made an application in the GA No.…

Principal Commissioner of Income Tax-2, Kolkata vs. M/S. Century Enka Limited

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…body which is not a single member body. In a Joint APL all members of the APL have to act jointly that is each of them has to apply his minds on all issues but the decision ultimately 139 (1996) 4 SCC 104 140 (2018) 3 SCC 635 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 190 of 300 reached by Joint APL may be unanimous or by majority and Joint APL cannot mean operating necessarily by unanimity. It was contended by the appellant that the respondents have made an application in the GA No.…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S V2 Retail Ltd

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…body which is not a single member body. In a Joint APL all members of the APL have to act jointly that is each of them has to apply his minds on all issues but the decision ultimately 139 (1996) 4 SCC 104 140 (2018) 3 SCC 635 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 190 of 300 reached by Joint APL may be unanimous or by majority and Joint APL cannot mean operating necessarily by unanimity. It was contended by the appellant that the respondents have made an application in the GA No.…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S. Jagannath Banwarilal Texofabs Pvt Ltd

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…body which is not a single member body. In a Joint APL all members of the APL have to act jointly that is each of them has to apply his minds on all issues but the decision ultimately 139 (1996) 4 SCC 104 140 (2018) 3 SCC 635 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 190 of 300 reached by Joint APL may be unanimous or by majority and Joint APL cannot mean operating necessarily by unanimity. It was contended by the appellant that the respondents have made an application in the GA No.…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S. J.J.Exporters Ltd

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…body which is not a single member body. In a Joint APL all members of the APL have to act jointly that is each of them has to apply his minds on all issues but the decision ultimately 139 (1996) 4 SCC 104 140 (2018) 3 SCC 635 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 190 of 300 reached by Joint APL may be unanimous or by majority and Joint APL cannot mean operating necessarily by unanimity. It was contended by the appellant that the respondents have made an application in the GA No.…

Principal Commissioner of Income Tax-5, Kolkata vs. L D S City Projects Pvt Ltd

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…body which is not a single member body. In a Joint APL all members of the APL have to act jointly that is each of them has to apply his minds on all issues but the decision ultimately 139 (1996) 4 SCC 104 140 (2018) 3 SCC 635 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 190 of 300 reached by Joint APL may be unanimous or by majority and Joint APL cannot mean operating necessarily by unanimity. It was contended by the appellant that the respondents have made an application in the GA No.…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S. Tcg Lifesciences Ltd

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…body which is not a single member body. In a Joint APL all members of the APL have to act jointly that is each of them has to apply his minds on all issues but the decision ultimately 139 (1996) 4 SCC 104 140 (2018) 3 SCC 635 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 190 of 300 reached by Joint APL may be unanimous or by majority and Joint APL cannot mean operating necessarily by unanimity. It was contended by the appellant that the respondents have made an application in the GA No.…

Principal Commissioner of Income Tax (Central-1), Kolkata vs. M/S. Rungta Mines Ltd

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…body which is not a single member body. In a Joint APL all members of the APL have to act jointly that is each of them has to apply his minds on all issues but the decision ultimately 139 (1996) 4 SCC 104 140 (2018) 3 SCC 635 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 190 of 300 reached by Joint APL may be unanimous or by majority and Joint APL cannot mean operating necessarily by unanimity. It was contended by the appellant that the respondents have made an application in the GA No.…

Principal Commissioner of Income Tax-2, Kolkata vs. M/S the Calcutta Tramways Company (1978) Ltd

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…body which is not a single member body. In a Joint APL all members of the APL have to act jointly that is each of them has to apply his minds on all issues but the decision ultimately 139 (1996) 4 SCC 104 140 (2018) 3 SCC 635 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 190 of 300 reached by Joint APL may be unanimous or by majority and Joint APL cannot mean operating necessarily by unanimity. It was contended by the appellant that the respondents have made an application in the GA No.…

Principal Commissioner of Income Tax-1, Kolkata vs. M/S. Height Insurance Services Ltd

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…body which is not a single member body. In a Joint APL all members of the APL have to act jointly that is each of them has to apply his minds on all issues but the decision ultimately 139 (1996) 4 SCC 104 140 (2018) 3 SCC 635 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 190 of 300 reached by Joint APL may be unanimous or by majority and Joint APL cannot mean operating necessarily by unanimity. It was contended by the appellant that the respondents have made an application in the GA No.…

Principal CIT-14, Kolkata vs. Shri Vishwanath Gupta

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…body which is not a single member body. In a Joint APL all members of the APL have to act jointly that is each of them has to apply his minds on all issues but the decision ultimately 139 (1996) 4 SCC 104 140 (2018) 3 SCC 635 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 190 of 300 reached by Joint APL may be unanimous or by majority and Joint APL cannot mean operating necessarily by unanimity. It was contended by the appellant that the respondents have made an application in the GA No.…

Rajesh Jajodia vs. Assistant Commissioner of Income Tax Circle 45 Kolkata and Ors

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJARSHI BHARADWAJ

…body which is not a single member body. In a Joint APL all members of the APL have to act jointly that is each of them has to apply his minds on all issues but the decision ultimately 139 (1996) 4 SCC 104 140 (2018) 3 SCC 635 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 190 of 300 reached by Joint APL may be unanimous or by majority and Joint APL cannot mean operating necessarily by unanimity. It was contended by the appellant that the respondents have made an application in the GA No.…

M/S Singhi and Co vs. The Principal Commissioner of Income Tax VIII

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…body which is not a single member body. In a Joint APL all members of the APL have to act jointly that is each of them has to apply his minds on all issues but the decision ultimately 139 (1996) 4 SCC 104 140 (2018) 3 SCC 635 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 190 of 300 reached by Joint APL may be unanimous or by majority and Joint APL cannot mean operating necessarily by unanimity. It was contended by the appellant that the respondents have made an application in the GA No.…

Deputy Inspector General vs. Joint Commissioner of Income Tax, (TDS)

Bench: SANGEET LODHA,RAMESHWAR VYAS

Tcg Life Sciences Pvt Ltd vs. Joint Comm of Income Tax Range59 Kol and Anr

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…body which is not a single member body. In a Joint APL all members of the APL have to act jointly that is each of them has to apply his minds on all issues but the decision ultimately 139 (1996) 4 SCC 104 140 (2018) 3 SCC 635 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 190 of 300 reached by Joint APL may be unanimous or by majority and Joint APL cannot mean operating necessarily by unanimity. It was contended by the appellant that the respondents have made an application in the GA No.…

Union of India vs. Smt A Kowsalya Bai

In the result, the appeal is allowed

Bench: ALOK ARADHE,R. NATARAJ

…d. It is trite law that the constitutional validity of the provision has to be tested on the grounds of legislative competence and violation of fundamental rights. [See: 'PUBLIC SERVICES TRIBUNAL BAR 8 ASSOCIATION VS. STATE OF U.P. AND ORS.', (2003) 4 SCC 104]. It is well settled legal proposition that hardship or equity is not relevant in interpreting the provisions relating to taxation specially when the language used by the Legislature is plain and unambiguous. [See: 'STATE OF MADHYA PRADESH VS. RAKESH KOHLI AND ANR.', (2012) 6 SCC 312]. 8. Now we may advert to the facts of the case.…

Principal Commissioner of Income Tax-2, Kolkata vs. M/S Kesoram Industries Ltd

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…body which is not a single member body. In a Joint APL all members of the APL have to act jointly that is each of them has to apply his minds on all issues but the decision ultimately 139 (1996) 4 SCC 104 140 (2018) 3 SCC 635 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 190 of 300 reached by Joint APL may be unanimous or by majority and Joint APL cannot mean operating necessarily by unanimity. It was contended by the appellant that the respondents have made an application in the GA No.…

Shweta Chhawchharia vs. Commissioner of Income Tax, Kolkata-12

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…body which is not a single member body. In a Joint APL all members of the APL have to act jointly that is each of them has to apply his minds on all issues but the decision ultimately 139 (1996) 4 SCC 104 140 (2018) 3 SCC 635 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 190 of 300 reached by Joint APL may be unanimous or by majority and Joint APL cannot mean operating necessarily by unanimity. It was contended by the appellant that the respondents have made an application in the GA No.…

Principal Commissioner of Income Tax, Central-2, Kolkata vs. Electrocast Sales India Ltd

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…body which is not a single member body. In a Joint APL all members of the APL have to act jointly that is each of them has to apply his minds on all issues but the decision ultimately 139 (1996) 4 SCC 104 140 (2018) 3 SCC 635 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 190 of 300 reached by Joint APL may be unanimous or by majority and Joint APL cannot mean operating necessarily by unanimity. It was contended by the appellant that the respondents have made an application in the GA No.…