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

…. 75/69 decided on 10-9-1969 77. (1965) 2 Mys L J 40 78. 1992 Supp (1) SCC 304 79. 1992 Supp (1) SCC 391 80. (2006) 3 SCC 643 81. (1983) 4 SCC 508 82. (1970) 1 SCC 248 83. (1981) 4 SCC 675 84. AIR 1952 SC 75 85. AIR 1951 SC 41 86. (2003) 4 SCC 104 at 120 87. (2001) 1 SCC 442 88. (1997) 9 SCC 495 89. AIR 1959 SC 648 90. (2017) 7 SCC 59 91. (1979) 1 SCC 380 92. (2014) 8 SCC 682 93. (1992) 2 SCC 643 94. (1992) 1 SCC 558 95. (1974) 4 SCC 3 96. (1979) 3 SCC 489 97. (2002) 2 SCC 188 98. (2016) 6 SCC 1 99. AIR 1951 SC 318 100. (1981)1 SCC 246 101. (1955) 1 SCR 1045…

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.…