BHAGWAT SHARAN (DEAD THROUGH LEGAL REPRESENTATIVES) v. PURUSHOTTAM AND OTHERS

6 SCC 387Reported decision2020#5554 most cited

What is BHAGWAT SHARAN (DEAD THROUGH LEGAL REPRESENTATIVES) v. PURUSHOTTAM AND OTHERS authority for?

An issue that has been admitted and concluded by previous judgments from the Company Law Board and High Courts cannot be reopened. This is especially true when it contradicts undertakings made in an amended application.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Also referred to as

Bhagwat Sharan v. Purushottam · admitted issue · concluded issue · reopened issue · undertakings · amended application · grant of letter of administration · Company Law Board judgments · High Court judgments · finality of decisions

Judgments citing BHAGWAT SHARAN (DEAD THROUGH LEGAL REPRESENTATIVES) v. PURUSHOTTAM AND OTHERS

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

…mpanies, trusts and societies. Further such contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and co…

M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

…mpanies, trusts and societies. Further such contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and co…

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

…mpanies, trusts and societies. Further such contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and co…

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

…mpanies, trusts and societies. Further such contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and co…

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

…mpanies, trusts and societies. Further such contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and co…

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

…mpanies, trusts and societies. Further such contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and co…

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

…mpanies, trusts and societies. Further such contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and co…

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

…mpanies, trusts and societies. Further such contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and co…

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

…mpanies, trusts and societies. Further such contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and co…

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

…mpanies, trusts and societies. Further such contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and co…

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

…mpanies, trusts and societies. Further such contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and co…

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

…mpanies, trusts and societies. Further such contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and co…

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

…mpanies, trusts and societies. Further such contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and co…

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

…mpanies, trusts and societies. Further such contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and co…

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

…mpanies, trusts and societies. Further such contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and co…

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

…mpanies, trusts and societies. Further such contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and co…

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

…mpanies, trusts and societies. Further such contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and co…

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

…mpanies, trusts and societies. Further such contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and co…

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

…mpanies, trusts and societies. Further such contention of the appellant is absolutely contrary to the undertakings of HVL as contained in 79 (2007) 1 Maj LJ 545 80 (2015) 2 Mah LJ 184 81 (2020) 6 SCC 387 82 (2007) 7 SCC 183 83 (2008) 7 SCC 695 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 159 of 300 paragraph 19C of the amended application for grant of letter of administration. With regard to the extent of estate it is emphatically submitted that this issue is an admitted issue and co…

The Commissioner of Income Tax- IV vs. M/s. Prabhat Agri Bio Tech P Ltd.

ITTA/459/2015HC Telangana06 Apr 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 151Section 5Section 8

…elay in filing the appeal, especially when Ashok Leyland had, with promptitude, filed the application under Order IX Rule 13 CPC on coming to know of the ex parte judgment. Relying on the judgement in Bhivchandra Shankar More v. Balu Gangaram More, (2019) 6 SCC 387, it was further argued that even if the learned Trial Court had dismissed the application under Order IX Signed By:MANJEET KAUR Signing Date:10.08.2021 16:30:29 Signature Not Verified RFAs 459/2015 & RFA 283/2020 Page 10 of 20 Rule 13 CPC, it did not preclude Ashok Leyland from challenging the original judgment and decree on merits. 17…

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BHAGWAT SHARAN (DEAD THROUGH LEGAL REPRESENTATIVES) v. PURUSHOTTAM AND OTHERS (6 SCC 387) — Cited in 21 Judgments | BharatTax