Beepathuma v. Velasari Shankaranrayana Kadambolithaya 78, 76

12 SCC 35Reported decision2003#5932 most cited

What is Beepathuma v. Velasari Shankaranrayana Kadambolithaya 78, 76 authority for?

A party cannot accept beneficial parts of a decision or document while rejecting unfavorable parts.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2020 to 2024.

Also referred to as

Beepathuma v. Velasari Shankaranrayana Kadambolithaya · acceptance of part of a decision · rejection of other part · beneficial parts · unfavorable parts

Judgments citing Beepathuma v. Velasari Shankaranrayana Kadambolithaya 78, 76

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

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

…se to accept the part of it and rejects other part. To support such contention, reliance was placed on the decisions in C. Beepathuma Versus Velasari Shankaranrayana Kadambolithaya 78, 76 (2003) 12 SCC 35 77 (2007) 9 SCC 728 78 AIR 1965 SC 241 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 158 of 300 Lyla Darius Versus Bakhtawar Lentin79, Mirzban Versus Cedric Vaz80 and Bhagwat Sharan Versus Purushottam & Ors.81 61. It is further submitted that in the amended application for grant…

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

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

…se to accept the part of it and rejects other part. To support such contention, reliance was placed on the decisions in C. Beepathuma Versus Velasari Shankaranrayana Kadambolithaya 78, 76 (2003) 12 SCC 35 77 (2007) 9 SCC 728 78 AIR 1965 SC 241 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 158 of 300 Lyla Darius Versus Bakhtawar Lentin79, Mirzban Versus Cedric Vaz80 and Bhagwat Sharan Versus Purushottam & Ors.81 61. It is further submitted that in the amended application for grant…

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

ITA/7/2020HC Calcutta27 Feb 2023

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

…se to accept the part of it and rejects other part. To support such contention, reliance was placed on the decisions in C. Beepathuma Versus Velasari Shankaranrayana Kadambolithaya 78, 76 (2003) 12 SCC 35 77 (2007) 9 SCC 728 78 AIR 1965 SC 241 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 158 of 300 Lyla Darius Versus Bakhtawar Lentin79, Mirzban Versus Cedric Vaz80 and Bhagwat Sharan Versus Purushottam & Ors.81 61. It is further submitted that in the amended application for grant…

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

ITAT/18/2020HC Calcutta28 Jul 2022

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

…se to accept the part of it and rejects other part. To support such contention, reliance was placed on the decisions in C. Beepathuma Versus Velasari Shankaranrayana Kadambolithaya 78, 76 (2003) 12 SCC 35 77 (2007) 9 SCC 728 78 AIR 1965 SC 241 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 158 of 300 Lyla Darius Versus Bakhtawar Lentin79, Mirzban Versus Cedric Vaz80 and Bhagwat Sharan Versus Purushottam & Ors.81 61. It is further submitted that in the amended application for grant…

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

ITAT/9/2020HC Calcutta27 Jul 2022

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

…of it and rejects other part. To support such contention, reliance was placed on the decisions in C. Beepathuma Versus Velasari Shankaranrayana Kadambolithaya 78, 76 (2003) 12 SCC 35 77 (2007) 9 SCC 728 78 AIR 1965 SC 241 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 158 of 300 Lyla Darius Versus Bakhtawar Lentin79, Mirzban Versus Cedric Vaz80 and Bhagwat Sharan Versus Purushottam & Ors.81 61. It is further submitted that in the amended application for grant of letters of admini…

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

ITAT/5/2020HC Calcutta26 Jul 2022

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

…se to accept the part of it and rejects other part. To support such contention, reliance was placed on the decisions in C. Beepathuma Versus Velasari Shankaranrayana Kadambolithaya 78, 76 (2003) 12 SCC 35 77 (2007) 9 SCC 728 78 AIR 1965 SC 241 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 158 of 300 Lyla Darius Versus Bakhtawar Lentin79, Mirzban Versus Cedric Vaz80 and Bhagwat Sharan Versus Purushottam & Ors.81 61. It is further submitted that in the amended application for grant…

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

ITAT/3/2020HC Calcutta21 Jul 2022

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

…of it and rejects other part. To support such contention, reliance was placed on the decisions in C. Beepathuma Versus Velasari Shankaranrayana Kadambolithaya 78, 76 (2003) 12 SCC 35 77 (2007) 9 SCC 728 78 AIR 1965 SC 241 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 158 of 300 Lyla Darius Versus Bakhtawar Lentin79, Mirzban Versus Cedric Vaz80 and Bhagwat Sharan Versus Purushottam & Ors.81 61. It is further submitted that in the amended application for grant of letters of admini…

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

ITAT/10/2020HC Calcutta08 Apr 2022

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

…of it and rejects other part. To support such contention, reliance was placed on the decisions in C. Beepathuma Versus Velasari Shankaranrayana Kadambolithaya 78, 76 (2003) 12 SCC 35 77 (2007) 9 SCC 728 78 AIR 1965 SC 241 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 158 of 300 Lyla Darius Versus Bakhtawar Lentin79, Mirzban Versus Cedric Vaz80 and Bhagwat Sharan Versus Purushottam & Ors.81 61. It is further submitted that in the amended application for grant of letters of admini…

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

ITA/13/2020HC Calcutta08 Apr 2022

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

…of it and rejects other part. To support such contention, reliance was placed on the decisions in C. Beepathuma Versus Velasari Shankaranrayana Kadambolithaya 78, 76 (2003) 12 SCC 35 77 (2007) 9 SCC 728 78 AIR 1965 SC 241 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 158 of 300 Lyla Darius Versus Bakhtawar Lentin79, Mirzban Versus Cedric Vaz80 and Bhagwat Sharan Versus Purushottam & Ors.81 61. It is further submitted that in the amended application for grant of letters of admini…

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

ITAT/20/2020HC Calcutta04 Mar 2022

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

…of it and rejects other part. To support such contention, reliance was placed on the decisions in C. Beepathuma Versus Velasari Shankaranrayana Kadambolithaya 78, 76 (2003) 12 SCC 35 77 (2007) 9 SCC 728 78 AIR 1965 SC 241 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 158 of 300 Lyla Darius Versus Bakhtawar Lentin79, Mirzban Versus Cedric Vaz80 and Bhagwat Sharan Versus Purushottam & Ors.81 61. It is further submitted that in the amended application for grant of letters of admini…

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

ITAT/4/2020HC Calcutta16 Dec 2021

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

…of it and rejects other part. To support such contention, reliance was placed on the decisions in C. Beepathuma Versus Velasari Shankaranrayana Kadambolithaya 78, 76 (2003) 12 SCC 35 77 (2007) 9 SCC 728 78 AIR 1965 SC 241 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 158 of 300 Lyla Darius Versus Bakhtawar Lentin79, Mirzban Versus Cedric Vaz80 and Bhagwat Sharan Versus Purushottam & Ors.81 61. It is further submitted that in the amended application for grant of letters of admini…

Principal CIT-14, Kolkata vs. Shri Vishwanath Gupta

ITA/21/2020HC Calcutta07 Dec 2021

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

…of it and rejects other part. To support such contention, reliance was placed on the decisions in C. Beepathuma Versus Velasari Shankaranrayana Kadambolithaya 78, 76 (2003) 12 SCC 35 77 (2007) 9 SCC 728 78 AIR 1965 SC 241 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 158 of 300 Lyla Darius Versus Bakhtawar Lentin79, Mirzban Versus Cedric Vaz80 and Bhagwat Sharan Versus Purushottam & Ors.81 61. It is further submitted that in the amended application for grant of letters of admini…

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

ITAT/26/2020HC Calcutta27 Aug 2021

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

…se to accept the part of it and rejects other part. To support such contention, reliance was placed on the decisions in C. Beepathuma Versus Velasari Shankaranrayana Kadambolithaya 78, 76 (2003) 12 SCC 35 77 (2007) 9 SCC 728 78 AIR 1965 SC 241 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 158 of 300 Lyla Darius Versus Bakhtawar Lentin79, Mirzban Versus Cedric Vaz80 and Bhagwat Sharan Versus Purushottam & Ors.81 61. It is further submitted that in the amended application for grant…

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

ITA/15/2020HC Calcutta27 Apr 2021

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

…of it and rejects other part. To support such contention, reliance was placed on the decisions in C. Beepathuma Versus Velasari Shankaranrayana Kadambolithaya 78, 76 (2003) 12 SCC 35 77 (2007) 9 SCC 728 78 AIR 1965 SC 241 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 158 of 300 Lyla Darius Versus Bakhtawar Lentin79, Mirzban Versus Cedric Vaz80 and Bhagwat Sharan Versus Purushottam & Ors.81 61. It is further submitted that in the amended application for grant of letters of admini…

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

ITA/26/2020HC Calcutta04 Mar 2021

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

…se to accept the part of it and rejects other part. To support such contention, reliance was placed on the decisions in C. Beepathuma Versus Velasari Shankaranrayana Kadambolithaya 78, 76 (2003) 12 SCC 35 77 (2007) 9 SCC 728 78 AIR 1965 SC 241 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 158 of 300 Lyla Darius Versus Bakhtawar Lentin79, Mirzban Versus Cedric Vaz80 and Bhagwat Sharan Versus Purushottam & Ors.81 61. It is further submitted that in the amended application for grant…

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

ITAT/17/2020HC Calcutta13 Jan 2021

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

…se to accept the part of it and rejects other part. To support such contention, reliance was placed on the decisions in C. Beepathuma Versus Velasari Shankaranrayana Kadambolithaya 78, 76 (2003) 12 SCC 35 77 (2007) 9 SCC 728 78 AIR 1965 SC 241 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 158 of 300 Lyla Darius Versus Bakhtawar Lentin79, Mirzban Versus Cedric Vaz80 and Bhagwat Sharan Versus Purushottam & Ors.81 61. It is further submitted that in the amended application for grant…

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

ITAT/15/2020HC Calcutta21 Dec 2020

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

…of it and rejects other part. To support such contention, reliance was placed on the decisions in C. Beepathuma Versus Velasari Shankaranrayana Kadambolithaya 78, 76 (2003) 12 SCC 35 77 (2007) 9 SCC 728 78 AIR 1965 SC 241 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 158 of 300 Lyla Darius Versus Bakhtawar Lentin79, Mirzban Versus Cedric Vaz80 and Bhagwat Sharan Versus Purushottam & Ors.81 61. It is further submitted that in the amended application for grant of letters of admini…

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

ITAT/11/2020HC Calcutta18 Dec 2020

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

…of it and rejects other part. To support such contention, reliance was placed on the decisions in C. Beepathuma Versus Velasari Shankaranrayana Kadambolithaya 78, 76 (2003) 12 SCC 35 77 (2007) 9 SCC 728 78 AIR 1965 SC 241 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 158 of 300 Lyla Darius Versus Bakhtawar Lentin79, Mirzban Versus Cedric Vaz80 and Bhagwat Sharan Versus Purushottam & Ors.81 61. It is further submitted that in the amended application for grant of letters of admini…

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

ITTA/3/2020HC Telangana25 Aug 2020

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

…of it and rejects other part. To support such contention, reliance was placed on the decisions in C. Beepathuma Versus Velasari Shankaranrayana Kadambolithaya 78, 76 (2003) 12 SCC 35 77 (2007) 9 SCC 728 78 AIR 1965 SC 241 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 158 of 300 Lyla Darius Versus Bakhtawar Lentin79, Mirzban Versus Cedric Vaz80 and Bhagwat Sharan Versus Purushottam & Ors.81 61. It is further submitted that in the amended application for grant of letters of admini…

Beepathuma v. Velasari Shankaranrayana Kadambolithaya 78, 76 (12 SCC 35) — Cited in 19 Judgments | BharatTax