CALCUTTA GUJARATI EDUCATION SOCIETY AND ANOTHER v. CALCUTTA MUNICIPAL CORPORATION AND OTHERS (10 SCC 533)

Deputy Commissioner of Income Tax, Alwar vs. Ashok Sharma, Rewari

In the result, the appeal of the revenue stand dismissed

ITA 1227/JPR/2024[2018-19]Status: DisposedITAT Jaipur10 Nov 2025AY 2018-19

For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Mrs. Alka Gautam, CIT-DR

Section 10(37)Section 143(3)Section 145B(1)Section 28Section 56Section 56(2)(viii)Section 57

…o pay compensation, though not expressly included in Article 300A, can be inferred from that Article since the court has recognized the right to property as a basic human right. That apart, recently in Kolkata Municipal Corporation v. Bimal Kumar Shah [(2024) 10 SCC 533] the court, while rejecting the contention of the Corporation that it had effectively acquired the property of a citizen, drew a distinction between a statutory provision that confers a power of acquisition to the Corporation and other provisions that dealt with the procedure to be followed in the exercise of that power. The court found that Artic…

Veeraswamy Jotheeswaran, Tiruvallur vs. ITO, Ward-1, Tiruvallur

In the result, the appeal filed by the assessee is allowed

ITA 1756/CHNY/2025[2018-19]Status: HeardITAT Chennai12 Sept 2025AY 2018-19

Bench: Shri George George K

For Appellant: Shri N.V. Krishnan, AdvocateFor Respondent: Shri Y. Sudarshan, JCIT

Section 10(37)Section 142(1)Section 143(2)Section 143(3)Section 145Section 147Section 148Section 148ASection 250Section 56(2)(vii)

…o pay compensation, though not expressly included in Article 300A, can be inferred from that Article since the court has recognized the right to property as a basic human right. That apart, recently in Kolkata Municipal Corporation v. Bimal Kumar Shah [(2024) 10 SCC 533] the court, while rejecting the contention of the Corporation that it had effectively acquired the property of a citizen, drew a distinction between a statutory provision that confers a power of acquisition to the Corporation and other provisions that dealt with the procedure to be followed in the exercise of that power. The court found that Artic…

Devaraya Pillai Subramanian, Salem vs. ITO, Ward-1(1), Salem

In the result, appeal filed by the assessee is allowed

ITA 561/CHNY/2025[2017-18]Status: DisposedITAT Chennai04 Sept 2025AY 2017-18

Bench: Shri George George K & Shri S.R.Raghunathaआयकर अपील सं./Ita No.: 561/Chny/2025 धनिाजरण वर्ज / Assessment Year:2017-18 Devaraya Pillai Subramanian, Ito 58A, Sathyamoorthy Street, Vs. Ward – 1(1), Salem – 636 001. Salem. Tamil Nadu. [Pan: Aijps-3267-J] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथीकीओरसे/Appellant By : Mr. N. Arjun Raj, Advocate प्रत्यथीकीओरसे/Respondent By : Ms. Sita Krishnamoorthy, Jcit

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Ms. Sita Krishnamoorthy, JCIT

Section 56(2)(viii)

…o pay compensation, though not expressly included in Article 300A, can be inferred from that Article since the court has recognized the right to property as a basic human right. That apart, recently in Kolkata Municipal Corporation v. Bimal Kumar Shah [(2024) 10 SCC 533] the court, while rejecting the contention of the Corporation that it had effectively acquired the property of a citizen, drew a distinction between a statutory provision that confers a power of acquisition to the Corporation and other provisions that dealt with the procedure to be followed in the exercise of that power. The court found that Artic…

Union of India vs. Smt A Kowsalya Bai

In the result, the appeal is allowed

WA/3477/2012HC Karnataka28 Jan 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 139ASection 197ASection 206ASection 4

…able and to bring it in harmony with the other provisions of the statute and has to be used keeping in view the scheme of the Act and to fulfill its purposes [See: 'CALCUTTA GUJ. EDUCATION SOCIETY & ANR. VS. CALCUTTA MUNICIPAL CORPORATION & ORS.', (2003) 10 SCC 533]. In the fact situation of the case, since, the provision was either not unworkable nor was inconsistent with other provisions of the Act, 11 therefore, the learned Single Judge could not have applied the principle of reading down merely on the basis of hardship or equity which are not relevant in interpretation of the law relating to tax…

Geetha Pandit Rao and Anr vs. The State of Karnataka and Ors

In the result, for the foregoing reasons and applying

WP/226494/2020HC Karnataka30 Nov 2020

Bench: The Hon'Ble Mr. Justice E.S. Indiresh Writ Petition No.7717 Of 2020 (Lb-Res) & Writ Petition No.226494 Of 2020

…amended provisions of Section 179 of the Act and in this regard, he places reliance on the judgment of the Hon'ble Supreme Court in the case of CALCUTTA GUJARATI EDUCATION SOCIETY AND ANOTHER v. CALCUTTA MUNICIPAL CORPORATION AND OTHERS reported in (2003)10 SCC 533 and referred to paragraph 35 of the Judgment. He further pointed out that the learned single 31 Judge of this Court, in Writ Petitions No.146835-53 of 2020 disposed of on 27th August, 2020 made in SMT. RATNAMMA BARAMAPPA NAGARA AND OTHERS v. STATE OF KARNATAKA AND OTHERS has held that the Ordinance No.2 of 2020 to which it brought amend…

Smt Geetha Pandit Rao vs. The Government of Karnataka

In the result, for the foregoing reasons and applying

WP/7717/2020HC Karnataka30 Nov 2020

Bench: The Hon'Ble Mr. Justice E.S. Indiresh Writ Petition No.7717 Of 2020 (Lb-Res) & Writ Petition No.226494 Of 2020

…amended provisions of Section 179 of the Act and in this regard, he places reliance on the judgment of the Hon'ble Supreme Court in the case of CALCUTTA GUJARATI EDUCATION SOCIETY AND ANOTHER v. CALCUTTA MUNICIPAL CORPORATION AND OTHERS reported in (2003)10 SCC 533 and referred to paragraph 35 of the Judgment. He further pointed out that the learned single 31 Judge of this Court, in Writ Petitions No.146835-53 of 2020 disposed of on 27th August, 2020 made in SMT. RATNAMMA BARAMAPPA NAGARA AND OTHERS v. STATE OF KARNATAKA AND OTHERS has held that the Ordinance No.2 of 2020 to which it brought amend…

CALCUTTA GUJARATI EDUCATION SOCIETY AND ANOTHER v. CALCUTTA MUNICIPAL CORPORATION AND OTHERS

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