CBSE v. Aditya Bandopadhyay

PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX-1 vs. A.H. MULTISOFT PVT. LTD.

Appeals are dismissed

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…o retains the money of his principal, an agent under an agreement to account and pay over monthly, one with whom a general deposit of money is made.‖ 37. We may at this stage refer to a recent decision of this Court in CBSE v. Aditya Bandopadhyay [(2011) 8 SCC 497], wherein Raveendran, J. speaking for the Court in that case explained the terms ―fiduciary‖ and ―fiduciary relationship‖ in the following words: (SCC pp. 524-25, para 39) ―39. The term ‗fiduciary‘ refers to a person having a duty to act for the benefit of another, showing good faith and candour, where such other person reposes trust and spec…

QUARTZ COMMECIAL PVT LTD vs. INCOME TAX OFFICER WARD 20(3)

Appeals are dismissed

Bench: HON'BLE MR. JUSTICE TUSHAR RAO GEDELA,HON'BLE THE ACTING CHIEF JUSTICE

…o retains the money of his principal, an agent under an agreement to account and pay over monthly, one with whom a general deposit of money is made.‖ 37. We may at this stage refer to a recent decision of this Court in CBSE v. Aditya Bandopadhyay [(2011) 8 SCC 497], wherein Raveendran, J. speaking for the Court in that case explained the terms ―fiduciary‖ and ―fiduciary relationship‖ in the following words: (SCC pp. 524-25, para 39) ―39. The term ‗fiduciary‘ refers to a person having a duty to act for the benefit of another, showing good faith and candour, where such other person reposes trust and spec…

PR. COMMISSIONER OF INCOME TAX-6 vs. MENARINI RAUNAQ PHARMA LTD.

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

…achelor of Arts, year 1978 with roll no., name of the students with father name, marks and result pass or failed. The Hon'ble High Court while granting the stay placed reliance on the Apex court judgement CBSE and Anr. Vs.Aditya Bandopadhyay & Ors. (2011) 8 SCC 497. The CPIO stated that in the instant matter the issue was the same as the information sought was the part of information provisioning of which had been stayed by the Hon'ble High Court of Delhi vide order dated 23.01.2017. 5. The Commission observes that as per the respondent's submissions the same issue is pending for adjudication before th…

SANJAY DALMIA vs. PRINCIPAL COMMISSIONER OF

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…the benefit of the other on the matters within the scope of the fiduciary relationship.” 117. The term “Fiduciary Relationship” has been well discussed by the Apex Court in the case of Central Board of Secondary Education and Ors vs Aditya Bandopadhyay (2011) 8 SCC 497, wherein it was observed as under:- “Fiduciary relationship usually arises in one of the four situations: (1) when one person places trust in the faithful integrity of another, who as a result gains superiority or influence over the first, (2) when one person assumes control and responsibility over another, (3) when one person has a duty to act or…

PR. COMMISSIONER OF INCOME TAX-6 vs. NOKIA SOLUTIONS & NETWORKS INDIA PVT. LTD. (FORMERLY KNOWN AS, NOKIA SIEMENS

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…achelor of Arts, year 1978 with roll no., name of the students with father name, marks and result pass or failed. The Hon'ble High Court while granting the stay placed reliance on the Apex court judgement CBSE and Anr. Vs.Aditya Bandopadhyay & Ors. (2011) 8 SCC 497. The CPIO stated that in the instant matter the issue was the same as the information sought was the part of information provisioning of which had been stayed by the Hon'ble High Court of Delhi vide order dated 23.01.2017. 5. The Commission observes that as per the respondent's submissions the same issue is pending for adjudication before th…