Bar Association v. Union of India and Another

4 SCC 409Reported decision1998#9053 most cited

What is Bar Association v. Union of India and Another authority for?

The Supreme Court's inherent jurisdiction to punish for contempt of subordinate courts is protected, but its power to suspend an advocate's licence under contempt jurisdiction is limited.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 1998 to 2022.

Also referred to as

Supreme Court Bar Association v. Union of India · contempt jurisdiction · subordinate courts · inherent jurisdiction · advocate's licence suspension · 1998 4 SCC 409

Judgments citing Bar Association v. Union of India and Another

Mysore Minerals Limited (Now Known As Karnataka State Minerals Corporation Limited), Bengaluru vs. Deputy Commissioner of Income Tax, Circle- 4(1)(2), Bengaluru

In the result, both the appeals are allowed

ITA 465/BANG/2020[2014-15]Status: DisposedITAT Bangalore07 Mar 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 147Section 148

…o be exercised in the present case and instead remedies should be sought within the relevant ITA Nos.464 to 465/Bang/2020 Page 24 of 45 statutes. The sheet anchor is the case of Supreme Court Bar Association Vs. Union of India and Another reported in (1998) 4 SCC 409. We do not see how or why we should lie entrapped within the confines of any of the relevant Statutes on the strength of the views expressed in Supreme Court Bar Association (supra). The observations made in para 48 of the judgment and the use of words "ordinarily" and "are directly in conflict" as appearing in the said paragraph (underlined by us)…

Mysore Minerals Limited (Now Known As Karnataka State Minerals Corporation Limited), Bengaluru vs. Assistant Commissioner of Income Tax, Circle- 4(1)(2), Bengaluru

In the result, both the appeals are allowed

ITA 464/BANG/2020[2013-14]Status: DisposedITAT Bangalore07 Mar 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 147Section 148

…o be exercised in the present case and instead remedies should be sought within the relevant ITA Nos.464 to 465/Bang/2020 Page 24 of 45 statutes. The sheet anchor is the case of Supreme Court Bar Association Vs. Union of India and Another reported in (1998) 4 SCC 409. We do not see how or why we should lie entrapped within the confines of any of the relevant Statutes on the strength of the views expressed in Supreme Court Bar Association (supra). The observations made in para 48 of the judgment and the use of words "ordinarily" and "are directly in conflict" as appearing in the said paragraph (underlined by us)…

Sri. K R Kaviraj, Hospet vs. Assistant Commissioner of Income, Circle-1, Bellary

In the result, the appeal of the assessee for AY 2013-14 is treated as partly allowed

ITA 1952/BANG/2018[2014-15]Status: DisposedITAT Bangalore03 Dec 2021AY 2014-15

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Shiva Prasad Reddy, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 139(1)Section 143(2)Section 37

…e power under Articles 32 and 142 ought not to be exercised in the present case and instead remedies should be sought within the relevant statutes. The sheet anchor is the case of Supreme Court Bar Association Vs. Union of India and Another reported in (1998) 4 SCC 409. We do not see how or why we should lie entrapped within the confines of any of the relevant Statutes on the strength of the views expressed in Supreme Court Bar Association ITA Nos.1950 to 1952/Bang/2018 Sri K.R. Kaviraj, Hosapete Page 32 of 37 (supra). The observations made in para 48 of the judgment and the use of words “ordinarily” and “are d…

Sri. K R Kaviraj, Hospet vs. Assistant Commissioner of Income, Circle-1, Bellary

In the result, the appeal of the assessee for AY 2013-14 is treated as partly allowed

ITA 1951/BANG/2018[2013-14]Status: DisposedITAT Bangalore03 Dec 2021AY 2013-14

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Shiva Prasad Reddy, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 139(1)Section 143(2)Section 37

…e power under Articles 32 and 142 ought not to be exercised in the present case and instead remedies should be sought within the relevant statutes. The sheet anchor is the case of Supreme Court Bar Association Vs. Union of India and Another reported in (1998) 4 SCC 409. We do not see how or why we should lie entrapped within the confines of any of the relevant Statutes on the strength of the views expressed in Supreme Court Bar Association ITA Nos.1950 to 1952/Bang/2018 Sri K.R. Kaviraj, Hosapete Page 32 of 37 (supra). The observations made in para 48 of the judgment and the use of words “ordinarily” and “are d…

Sri. K R Kaviraj, Hosapete vs. Assistant Commissioner of Income, Circle-1, Bellary

In the result, the appeal of the assessee for AY 2013-14 is treated as partly allowed

ITA 1950/BANG/2018[2015-16]Status: DisposedITAT Bangalore03 Dec 2021AY 2015-16

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Shiva Prasad Reddy, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 139(1)Section 143(2)Section 37

…e power under Articles 32 and 142 ought not to be exercised in the present case and instead remedies should be sought within the relevant statutes. The sheet anchor is the case of Supreme Court Bar Association Vs. Union of India and Another reported in (1998) 4 SCC 409. We do not see how or why we should lie entrapped within the confines of any of the relevant Statutes on the strength of the views expressed in Supreme Court Bar Association ITA Nos.1950 to 1952/Bang/2018 Sri K.R. Kaviraj, Hosapete Page 32 of 37 (supra). The observations made in para 48 of the judgment and the use of words “ordinarily” and “are d…

M/S Muneer Enterprises, Hospet vs. The Income Tax Officer Ward-1, Hospet

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 3411/BANG/2018[2014-15]Status: DisposedITAT Bangalore01 Dec 2021AY 2014-15

Bench: Shri George George K. & Shri B.R. Baskaranassessment Year : 2014-15

For Appellant: Shri Siva Prasad Reddy, A.RFor Respondent: Dr. Manjunath K., D.R

…e power under Articles 32 and 142 ought not to be exercised in the present case and instead remedies should be sought within the relevant statutes. The sheet anchor is the case of Supreme Court Bar Association Vs. Union of India and Another reported in (1998) 4 SCC 409. We do not see how or why we should lie entrapped within the confines of any of the relevant Statutes on the strength of the views expressed in Supreme Court Bar Association (supra). The observations made in para 48 of the judgment and the use of words “ordinarily” and “are directly in conflict” as appearing in the said paragraph (underlined by us)…

M/S Gogga Gurusanthaiah and Brothers, Hospet vs. The Assistant Commissioner of Income Tax Circle-1, Bellary

In the result, the appeals filed by the assessee are partly allowed as indicated above

ITA 3319/BANG/2018[2015-16]Status: DisposedITAT Bangalore28 Jul 2021AY 2015-16

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Sivaprasad Reddy, AdvocateFor Respondent: Sri.Pradeep Kumar, CIT-DR
Section 37

…e power under Articles 32 and 142 ought not to be exercised in the present case and instead remedies should be sought within the relevant statutes. The sheet anchor is the case of Supreme Court Bar Association Vs. Union of India and Another reported in (1998) 4 SCC 409. We do not see how or why we should lie entrapped within the confines of any of the relevant Statutes on the strength of the views expressed in Supreme Court Bar Association (supra). The observations made in para 48 of the judgment and the use of words “ordinarily” and “are directly in conflict” as appearing in the said paragraph (underlined by us)…

M/S Gogga Gurusanthaiah and Brothers, Hospet vs. The Assistant Commissioner of Income Tax Circle-1, Bellary

In the result, the appeals filed by the assessee are partly allowed as indicated above

ITA 3318/BANG/2018[2014-15]Status: DisposedITAT Bangalore28 Jul 2021AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Sivaprasad Reddy, AdvocateFor Respondent: Sri.Pradeep Kumar, CIT-DR
Section 37

…e power under Articles 32 and 142 ought not to be exercised in the present case and instead remedies should be sought within the relevant statutes. The sheet anchor is the case of Supreme Court Bar Association Vs. Union of India and Another reported in (1998) 4 SCC 409. We do not see how or why we should lie entrapped within the confines of any of the relevant Statutes on the strength of the views expressed in Supreme Court Bar Association (supra). The observations made in para 48 of the judgment and the use of words “ordinarily” and “are directly in conflict” as appearing in the said paragraph (underlined by us)…

M/S Gogga Gurusanthaiah and Brothers, Hospet vs. The Assistant Commissioner of Income Tax Circle-1, Bellary

In the result, the appeals filed by the assessee are partly allowed as indicated above

ITA 3317/BANG/2018[2013-14]Status: DisposedITAT Bangalore28 Jul 2021AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Sivaprasad Reddy, AdvocateFor Respondent: Sri.Pradeep Kumar, CIT-DR
Section 37

…e power under Articles 32 and 142 ought not to be exercised in the present case and instead remedies should be sought within the relevant statutes. The sheet anchor is the case of Supreme Court Bar Association Vs. Union of India and Another reported in (1998) 4 SCC 409. We do not see how or why we should lie entrapped within the confines of any of the relevant Statutes on the strength of the views expressed in Supreme Court Bar Association (supra). The observations made in para 48 of the judgment and the use of words “ordinarily” and “are directly in conflict” as appearing in the said paragraph (underlined by us)…

Ashwathnarayana Singh and Co, Bellry vs. Assistant Commissioner of Income Tax Circle-1, Bellary

In the result appeal is filed by assessee for year under consideration stands allowed

ITA 522/BANG/2019[2013-14]Status: DisposedITAT Bangalore01 Feb 2021AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14

For Appellant: Shri Laxminiwas Sharma, C.AFor Respondent: Smt. Muzaffar Hussain, CIT (DR)
Section 143(2)Section 37

…e power under Articles 32 and 142 ought not to be exercised in the present case and instead remedies should be sought within the relevant statutes. The sheet anchor is the case of Supreme Court Bar Association Vs. Union of India and Another reported in (1998) 4 SCC 409. We do not see how or why we should lie entrapped within the confines of any of the relevant Statutes on the strength of the views expressed in Supreme Court Bar Association (supra). The observations made in para 48 of the judgment and the use of words “ordinarily” and “are directly in conflict” as appearing in the said paragraph (underlined by us)…

M/S. Veerabhadrappa Sangappa & Company, Sandur vs. The Assistant Commissioner of Income Tax, Circle- 1, Bellary

In the result appeal filed by assessee stands partly allowed

ITA 1054/BANG/2019[2013-14]Status: DisposedITAT Bangalore08 Dec 2020AY 2013-14

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2013–14

For Appellant: Shri Chythanya K.K, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT
Section 145Section 28Section 5

…e power under Articles 32 and 142 ought not to be exercised in the present case and instead remedies should be sought within the relevant statutes. The sheet anchor is the case of Supreme Court Bar Association Vs. Union of India and Another reported in (1998) 4 SCC 409. We do not see how or why we should lie entrapped within the confines of any of the relevant Statutes on the strength of the views expressed in Supreme Court Bar Association (supra). The observations made in para 48 of the judgment and the use of words “ordinarily” and “are directly in conflict” as appearing in the said paragraph (underlined by us)…

Income Tax Appellate Tribunal, Mumbai vs. V.K. Agarwal

9999 No.-000287-000287 - 1998Supreme Court17 Nov 1998
For Respondent: K .AGARWAL & ANR

…slature. This Court’s Jurisdiction and power to take action for contempt of subordinate courts is its inherent juriediction, and is protected under Misra has been partially set aside in Supreme Court Bar Association v. Union of India & Anr. ([1998] 4 SCC 409) on the question of power to suspend an advocate’s licence under contempt jurisdiction, this part of its basic reasoning is unaffected. In fact it is reaffirmed. There can, therefore, be no doubt that this Court has jurisdiction to punish for contempt of the Income Tax Appellate Tribunal. It was also submitted bef…

Bar Association v. Union of India and Another (4 SCC 409) — Cited in 12 Judgments | BharatTax