CMJ Foundation and Others v. State of Meghalaya and Others

2025 INSC 211Supreme Court of India2025#19796 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 114(e)Section 132(1)Section 132(4)Section 143(3)Section 147Section 148Section 153ASection 153B

Issues it is cited on

section 114(e)section 79section 114section 144basection 65bsection 65section 158bgsection 153bsection 292csection 50section 132(1)section 158b

Judgments citing CMJ Foundation and Others v. State of Meghalaya and Others

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3004/DEL/2024[2016-17]Status: DisposedITAT Delhi20 May 2025AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Debesh Panda, Special counsel for the Department
Section 132(4)Section 153ASection 50Section 68

…of Commissioner under sub-section(12) of section 144BA. (Emphasis supplied by us) We find that the Hon‘ble Supreme Court in the context of appointment of Chancellor of the University in the case of CMJ Foundation and Others vs State of Meghalaya and Others (2025 INSC 211) had accorded the meaning of the term ‗approval‘ by observing as under:- ―39. It is clearly discernible from the above precedents that ‗subject to‘ means ‗connditional upon‘ in law. Therefore, it can safely be inferred that ITA Nos. 2999 to 3005/Del/2024 Sushen Mohan Gupta the appointment of Chancellor was conditional upon the approval of the…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle- 15, Delhi

ITA 3002/DEL/2024[2014-15]Status: DisposedITAT Delhi20 May 2025AY 2014-15

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Ms. Ragini Handa, Adv
Section 132(4)Section 153ASection 50Section 68

…r of Commissioner under sub-section(12) of section 144BA. (Emphasis supplied by us) We find that the Hon'ble Supreme Court in the context of appointment of Chancellor of the University in the case of CMJ Foundation and Others vs State of Meghalaya and Others (2025 INSC 211) had accorded the meaning of the term 'approval' by observing as under:- "39. It is clearly discernible from the above precedents that 'subject to' means 'connditional upon' in law. Therefore, it can safely be inferred that the appointment of Chancellor was conditional upon the approval of the Visitor. 40. The term 'approval' has been interpret…

Sushen Mohan Gupta, New Delhi vs. Assistant Commissioner of Income Tax, Central Circle -15, Delhi

ITA 2999/DEL/2024[2011-12]Status: DisposedITAT Delhi20 May 2025AY 2011-12

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Debesh Panda, Special counsel for the Department
Section 132(4)Section 153ASection 50Section 68

…of Commissioner under sub-section(12) of section 144BA. (Emphasis supplied by us) We find that the Hon‘ble Supreme Court in the context of appointment of Chancellor of the University in the case of CMJ Foundation and Others vs State of Meghalaya and Others (2025 INSC 211) had accorded the meaning of the term ‗approval‘ by observing as under:- ―39. It is clearly discernible from the above precedents that ‗subject to‘ means ‗connditional upon‘ in law. Therefore, it can safely be inferred that ITA Nos. 2999 to 3005/Del/2024 Sushen Mohan Gupta the appointment of Chancellor was conditional upon the approval of the…

Sudhir Singh Yadav, Gurgaon vs. DCIT, Circle 3(1), Gurgaon

ITA 3001/DEL/2023[2013-14]Status: DisposedITAT Delhi07 Apr 2025AY 2013-14

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Debesh Panda, Special counsel for the Department
Section 132(4)Section 153ASection 50Section 68

…of Commissioner under sub-section(12) of section 144BA. (Emphasis supplied by us) We find that the Hon‘ble Supreme Court in the context of appointment of Chancellor of the University in the case of CMJ Foundation and Others vs State of Meghalaya and Others (2025 INSC 211) had accorded the meaning of the term ‗approval‘ by observing as under:- ―39. It is clearly discernible from the above precedents that ‗subject to‘ means ‗connditional upon‘ in law. Therefore, it can safely be inferred that ITA Nos. 2999 to 3005/Del/2024 Sushen Mohan Gupta the appointment of Chancellor was conditional upon the approval of the…

CMJ Foundation and Others v. State of Meghalaya and Others (2025 INSC 211) — Cited in 4 Judgments | BharatTax