Commissioner of Sales Tax, U.P., Lucknow v. Vijai Int. Udyog, G.T. Road, Sikandrarao, Hathras

4 SCC 543Reported decision1998#17844 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Judgments citing Commissioner of Sales Tax, U.P., Lucknow v. Vijai Int. Udyog, G.T. Road, Sikandrarao, Hathras

Raghav Kumar Dhoot, Jaipur vs. DCIT Central Circle 1, Jaipur

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

ITA 491/JPR/2025[2018-19]Status: DisposedITAT Jaipur06 Aug 2025AY 2018-19
For Appellant: Shri C.M. Agarwal, C.AFor Respondent: Shri Rajesh Ojha, CIT- DR
Section 143(2)Section 143(3)Section 153ASection 292BSection 68

…rocedural law should not ordinarily be construed as mandatory, the procedural law is always subservient to and is in aid to justice. Any interpretation which eludes or frustrates the recipient of justice is not to be followed. (See Shreenath v. Rajesh [(1998) 4 SCC 543: AIR 1998 SC 1827]) 14. Processual law is not to be a tyrant but a servant, not an obstruction but an aid to justice. Procedural prescriptions are the handmaid and not the mistress, a lubricant, not a resistant in the administration of justice." In view of the above also, the CBDT guidelines for selection of the case for scrutiny needs to be interp…

Merilina Foundation vs. Assistant Commissioner of Income Tax

The appeal is disposed of, in the aforesaid terms

ITA/124/2023HC Delhi31 Jul 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 148

…ITA No.124/2023 Page 1 of 3 $~23 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Decision delivered on: 31.07.2023 + ITA 124/2023 MERILINA FOUNDATION ..... Appellant Through: Mr Yogesh Jagia and Mr Hriday Minocha, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX.... Respondent Through: Mr Sunil Agarwal, Sr Standing Counsel with Mr Shivansh B. Pandya, Standing Counsel and Mr Utkash Tiwari, Adv. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'B…

Merilina Foundation vs. Assistant Commissioner of Income Tax

The appeal is disposed of, in the aforesaid terms

ITA-124/2023HC Delhi31 Jul 2023
Section 148

…ITA No.124/2023 Page 1 of 3 $~23 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Decision delivered on: 31.07.2023 + ITA 124/2023 MERILINA FOUNDATION ..... Appellant Through: Mr Yogesh Jagia and Mr Hriday Minocha, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX.... Respondent Through: Mr Sunil Agarwal, Sr Standing Counsel with Mr Shivansh B. Pandya, Standing Counsel and Mr Utkash Tiwari, Adv. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'B…

The Commissioner of Income Tax vs. M/S Sudev Industries Ltd

ITA/805/2005HC Delhi31 May 2018

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

Section 142(1)Section 144Section 147Section 148Section 230A(1)Section 260ASection 282(2)

…law should not ordinarily be construed as mandatory; the procedural law is always subservient to and is in aid to justice. Any interpretation which eludes or frustrates the recipient of justice is not to be followed. (See Shreenath v. Rajesh[(1998) 4 SCC 543 : AIR 1998 SC 1827] .) 14. Processual law is not to be a tyrant but a servant, not an obstruction but an aid to justice. Procedural prescriptions are the handmaid and not the mistress, a lubricant, not a resistant in the administration of justice. 21. We would, at this stage, refer to some facts, which were not disputed and were recorded i…

The Commissioner of Income Tax-III vs. M/S Sudev Industries Limited

ITA-805/2005HC Delhi31 May 2018
Section 142(1)Section 144Section 147Section 148Section 230A(1)Section 260ASection 282(2)

…law should not ordinarily be construed as mandatory; the procedural law is always subservient to and is in aid to justice. Any interpretation which eludes or frustrates the recipient of justice is not to be followed. (See Shreenath v. Rajesh[(1998) 4 SCC 543 : AIR 1998 SC 1827] .) 14. Processual law is not to be a tyrant but a servant, not an obstruction but an aid to justice. Procedural prescriptions are the handmaid and not the mistress, a lubricant, not a resistant in the administration of justice. 21. We would, at this stage, refer to some facts, which were not disputed and were recorded i…

Commissioner of Sales Tax, U.P., Lucknow v. Vijai Int. Udyog, G.T. Road, Sikandrarao, Hathras (4 SCC 543) — Cited in 5 Judgments | BharatTax