ChandavarkarSitaRatna Rao v. Ashalata S. Guram

ASSISTANT COMMISSIONER OF INCOME TAX vs. SHELF DRILLING RON TAPPMEYER LIMITED

The appeals are allowed

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

…ned the enactment following it will have its full operation or that the provisions embraced in the non obstante clause would not be an impediment for an operation of the enactment.’ [As observed in Chandavarkar Sita Ratna Rao v. Ashalata S. Guram, (1986) 4 SCC 447, at pp. 477-78, para 67.] 84. Although a non obstante clause must be allowed to operate with full vigour, its effect is limited to the extent intended by the legislature. In Icici Bank Ltd. v. Sidco Leathers Ltd. [Icici Bank Ltd. v. Sidco Leathers Ltd., (2006) 10 SCC 452] a two- Judge Bench of this Court held that a non obstante clause…

THE BANK OF RAJASTHAN LTD. vs. COMMISSIONER OF INCOME TAX

Appeals are dismissed

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

…2024 INSC 781 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 3291­3294 OF 2009 Bank of Rajasthan Ltd. … Appellant versus Commissioner of Income Tax … Respondent with Civil Appeal Nos.11200­11201 of 2024 (Arising out of S.L.P. (C) Nos. 1445­1446 of 2021) Civil Appeal No.11202 of 2024 (Arising out of S.L.P. (C) No. 4843 of 2020) Civil Appeal No.11203 of 2024 (Arising out of S.L.P. (C) No. 7055 of 2021) Civil Appeal No.11204 of 2024 (Arising out of S.L.P. (C) No. 7404 of 2021) Civil Appeal No.11205 of 2024 (Arising out o…

The Commissioner of Income Tax vs. M/s. Idea Cellular Limited

The appeals are disposed of in the aforesaid terms

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

…n intra- court appeal against an order of a Single Judge who sustained the decision of the Executing Court dismissing an application for setting aside a court auction while exercising appellate jurisdiction. 6 Union of India v Aradhna Trading Co. (2002) 4 SCC 447 7 South Asia Industries (P) Ltd. v S.B. Sarup Singh (1965) 2 SCR 756 8 Vinita M. Khanolkar v Pragna M. Pai (1998) 1 SCC 500 9 Sharda Devi v State of Bihar (2002) 3 SCC 705 10 Subal Paul v Malina Paul 2003 10 SCC 361 Signed By:VIPIN KUMAR RAI Signing Date:19.05.2023 13:34:08 Signature Not Verified 2023:DHC:3426-DB RFA(OS)(COMM) 8/2021…

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. DIMPLE MURARKA

The appeals are disposed of in the aforesaid terms

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

…n intra- court appeal against an order of a Single Judge who sustained the decision of the Executing Court dismissing an application for setting aside a court auction while exercising appellate jurisdiction. 6 Union of India v Aradhna Trading Co. (2002) 4 SCC 447 7 South Asia Industries (P) Ltd. v S.B. Sarup Singh (1965) 2 SCR 756 8 Vinita M. Khanolkar v Pragna M. Pai (1998) 1 SCC 500 9 Sharda Devi v State of Bihar (2002) 3 SCC 705 10 Subal Paul v Malina Paul 2003 10 SCC 361 Signed By:VIPIN KUMAR RAI Signing Date:19.05.2023 13:34:08 Signature Not Verified 2023:DHC:3426-DB RFA(OS)(COMM) 8/2021…

JALARAM INDUSTRIES vs. UNION OF INDIA

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

…other articles of the Constitution, or that the other articles shall not be an impediment to the operation of Article 278……” On the same lines is the decision of the Apex Court in Chandravarkar Seetharathna Rao v. Ashalatha S. Guram reported in (1986) 4 SCC 447 which reiterates the above position while explaining that the effect of “notwithstanding” clause would merely amount to declaring that inspite of the provision mentioned in the non-obstante clause the provision would have its full operation. 33 Para 67 of the judgment reads as follows: 67. A clause beginning with the expression…

THRISHUL ZARDA POUCHES vs. UNION OF INDIA

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

…other articles of the Constitution, or that the other articles shall not be an impediment to the operation of Article 278……” On the same lines is the decision of the Apex Court in Chandravarkar Seetharathna Rao v. Ashalatha S. Guram reported in (1986) 4 SCC 447 which reiterates the above position while explaining that the effect of “notwithstanding” clause would merely amount to declaring that inspite of the provision mentioned in the non-obstante clause the provision would have its full operation. 33 Para 67 of the judgment reads as follows: 67. A clause beginning with the expression…

HARSH INTERNATIONAL FLAVOUR vs. UNION OF INDIA

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

…other articles of the Constitution, or that the other articles shall not be an impediment to the operation of Article 278……” On the same lines is the decision of the Apex Court in Chandravarkar Seetharathna Rao v. Ashalatha S. Guram reported in (1986) 4 SCC 447 which reiterates the above position while explaining that the effect of “notwithstanding” clause would merely amount to declaring that inspite of the provision mentioned in the non-obstante clause the provision would have its full operation. 33 Para 67 of the judgment reads as follows: 67. A clause beginning with the expression…

FAST TRACK PACKERS PRIVATE LIMITED vs. UNION OF INDIA

Bench: The Hon'Ble Mr.Justice S. Sunil Dutt Yadav

…other articles of the Constitution, or that the other articles shall not be an impediment to the operation of Article 278……” On the same lines is the decision of the Apex Court in Chandravarkar Seetharathna Rao v. Ashalatha S. Guram reported in (1986) 4 SCC 447 which reiterates the above position while explaining that the effect of “notwithstanding” clause would merely amount to declaring that inspite of the provision mentioned in the non-obstante clause the provision would have its full operation. 33 Para 67 of the judgment reads as follows: 67. A clause beginning with the expression…

SUMATI KUMAR KASLIWAL,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, (CENTRAL)-1, INDORE, INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

…l override the general provision of section 153 the learned Counsel for the appellant placed reliance on the following decisions : i)Union of India and ors v. G.M. Kokil and ors 1984 ( Supp) SCC 196. ii) ChandavarkarSitaRatna Rao v. Ashalata S. Guram [(1986) 4 SCC 447] 6.6 Continuing his rejoinder regarding the issue of affidavit filed before the Assessing Officer and not raising this ground before the CIT(A) it was submitted by the learned counsel for the appellant that there is no estoppel against raising the issue of limitation for the first time in appellate proceedings. For this proposition the learned c…

M/S NISHANT FINANCE PVT.LTD,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX-CENTRAL (I), INDORE, INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

…l override the general provision of section 153 the learned Counsel for the appellant placed reliance on the following decisions : i)Union of India and ors v. G.M. Kokil and ors 1984 ( Supp) SCC 196. ii) ChandavarkarSitaRatna Rao v. Ashalata S. Guram [(1986) 4 SCC 447] 6.6 Continuing his rejoinder regarding the issue of affidavit filed before the Assessing Officer and not raising this ground before the CIT(A) it was submitted by the learned counsel for the appellant that there is no estoppel against raising the issue of limitation for the first time in appellate proceedings. For this proposition the learned c…

SHRIMATI SHARDA KASLIWAL,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX- CENTRAL (I), INDORE, INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

…l override the general provision of section 153 the learned Counsel for the appellant placed reliance on the following decisions : i)Union of India and ors v. G.M. Kokil and ors 1984 ( Supp) SCC 196. ii) ChandavarkarSitaRatna Rao v. Ashalata S. Guram [(1986) 4 SCC 447] 6.6 Continuing his rejoinder regarding the issue of affidavit filed before the Assessing Officer and not raising this ground before the CIT(A) it was submitted by the learned counsel for the appellant that there is no estoppel against raising the issue of limitation for the first time in appellate proceedings. For this proposition the learned c…

M/S PUMARTH INFRASTRUCTURE PVT.LTD.,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-1, INDORE, INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

…l override the general provision of section 153 the learned Counsel for the appellant placed reliance on the following decisions : i)Union of India and ors v. G.M. Kokil and ors 1984 ( Supp) SCC 196. ii) ChandavarkarSitaRatna Rao v. Ashalata S. Guram [(1986) 4 SCC 447] 6.6 Continuing his rejoinder regarding the issue of affidavit filed before the Assessing Officer and not raising this ground before the CIT(A) it was submitted by the learned counsel for the appellant that there is no estoppel against raising the issue of limitation for the first time in appellate proceedings. For this proposition the learned c…

MANOJ KASLIWAL,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX- CENTRAL (1), INDORE, INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

…l override the general provision of section 153 the learned Counsel for the appellant placed reliance on the following decisions : i)Union of India and ors v. G.M. Kokil and ors 1984 ( Supp) SCC 196. ii) ChandavarkarSitaRatna Rao v. Ashalata S. Guram [(1986) 4 SCC 447] 6.6 Continuing his rejoinder regarding the issue of affidavit filed before the Assessing Officer and not raising this ground before the CIT(A) it was submitted by the learned counsel for the appellant that there is no estoppel against raising the issue of limitation for the first time in appellate proceedings. For this proposition the learned c…

PARTH KASLIWAL,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX- CENTRAL (I), INDORE , INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

…l override the general provision of section 153 the learned Counsel for the appellant placed reliance on the following decisions : i)Union of India and ors v. G.M. Kokil and ors 1984 ( Supp) SCC 196. ii) ChandavarkarSitaRatna Rao v. Ashalata S. Guram [(1986) 4 SCC 447] 6.6 Continuing his rejoinder regarding the issue of affidavit filed before the Assessing Officer and not raising this ground before the CIT(A) it was submitted by the learned counsel for the appellant that there is no estoppel against raising the issue of limitation for the first time in appellate proceedings. For this proposition the learned c…

DYPUTI COMMISSIONER OF INCOME TAX (CENTRAL)-1, INDORE, INDORE vs. M/S PUMARTH INFRASTRUCTURE PVT. LTD. , INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

…l override the general provision of section 153 the learned Counsel for the appellant placed reliance on the following decisions : i)Union of India and ors v. G.M. Kokil and ors 1984 ( Supp) SCC 196. ii) ChandavarkarSitaRatna Rao v. Ashalata S. Guram [(1986) 4 SCC 447] 6.6 Continuing his rejoinder regarding the issue of affidavit filed before the Assessing Officer and not raising this ground before the CIT(A) it was submitted by the learned counsel for the appellant that there is no estoppel against raising the issue of limitation for the first time in appellate proceedings. For this proposition the learned c…