Dalbir Singh v. State of Punjab

3 SCR 1059Reported decision1979#8386 most cited

What is Dalbir Singh v. State of Punjab authority for?

A dissenting judgment, even if not explicitly refuted by the majority, does not lay down a legal principle of general applicability that binds all courts under Article 141 of the Constitution if it concerns a question of sentence depending on specific facts.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2022.

Also referred to as

Dalbir Singh v. State of Punjab · dissenting judgment · legal principle · general applicability · binding precedent · Article 141 · facts and circumstances · question of sentence

Issues it is cited on

section 119(1)section 6(3)section 44cretrospective amendmentdomestic companysection 90(2)beneficial ownerfees for technical servicestax treatypermanent establishmentsection 90section 119

Judgments citing Dalbir Singh v. State of Punjab

Shinhan Bank, Mumbai vs. DCIT (It) 4(2)(1), Mumbai

In the result, the cross-objection is dismissed

ITA 2229/MUM/2017[2012-13]Status: DisposedITAT Mumbai09 Nov 2022AY 2012-13
Section 143(3)

…eme, in the case of Mavaliayi Service Cooperative Bank Ltd Vs CIT [(2021) 12 taxmann.com 161 (SC)], has observed as follows: 25. An illuminating discussion is to be found in the dissenting judgment of Justice A.P. Sen in Dalbir Singh v. State of Punjab [1979] 3 SCR 1059. Since the dissenting judgment refers to a principle of general application, not refuted by the majority, it is worth setting out this part of the judgment as follows: "With greatest respect, the majority decision in Rajendra Prasad case does not lay down any legal principle of general applicability. A decision on a question of sentence depending…

Shinhan Bank, Mumbai vs. DCIT (It) 4(2)(1), Mumbai

In the result, the cross-objection is dismissed

ITA 2227/MUM/2017[2013-14]Status: DisposedITAT Mumbai09 Nov 2022AY 2013-14
Section 143(3)

…eme, in the case of Mavaliayi Service Cooperative Bank Ltd Vs CIT [(2021) 12 taxmann.com 161 (SC)], has observed as follows: 25. An illuminating discussion is to be found in the dissenting judgment of Justice A.P. Sen in Dalbir Singh v. State of Punjab [1979] 3 SCR 1059. Since the dissenting judgment refers to a principle of general application, not refuted by the majority, it is worth setting out this part of the judgment as follows: "With greatest respect, the majority decision in Rajendra Prasad case does not lay down any legal principle of general applicability. A decision on a question of sentence depending…

Shinhan Bank, Mumbai vs. DDIT (It) RG 2(1), Mumbai

In the result, the appeal is partly allowed in the terms indicated above

ITA 6994/MUM/2012[2008-09]Status: DisposedITAT Mumbai27 Jun 2022AY 2008-09
Section 143(3)Section 44C

…me, in the case of Mavaliayi Service Cooperative Bank Ltd Vs CIT [(2021) 12 taxmann.com 161 (SC)], has observed as follows: 25. An illuminating discussion is to be found in the dissenting judgment of Justice A.P. Sen in Dalbir Singh v. State of Punjab [1979] 3 SCR 1059. Since the dissenting judgment refers to a principle of general application, not refuted by the majority, it is worth setting out this part of the judgment as follows: "With greatest respect, the majority decision in Rajendra Prasad case does not lay down any legal principle of general applicability. A decision on a question of sentence depending…

Shinhan Bank, Mumbai vs. DDIT (It) RG 2(1), Mumbai

In the result, the appeal is partly allowed in the terms indicated above

ITA 6993/MUM/2012[2007-08]Status: DisposedITAT Mumbai27 Jun 2022AY 2007-08
Section 143(3)Section 90

…me, in the case of Mavaliayi Service Cooperative Bank Ltd Vs CIT [(2021) 12 taxmann.com 161 (SC)], has observed as follows: 25. An illuminating discussion is to be found in the dissenting judgment of Justice A.P. Sen in Dalbir Singh v. State of Punjab [1979] 3 SCR 1059. Since the dissenting judgment refers to a principle of general application, not refuted by the majority, it is worth setting out this part of the judgment as follows: "With greatest respect, the majority decision in Rajendra Prasad case does not lay down any legal principle of general applicability. A decision on a question of sentence depending…

Jumbo Techno Services Pvt Ltd., Mumbai vs. Asst CIT 3 (3), Mumbai

In the result, assessee’s appeal is allowed

ITA 6802/MUM/2019[2010-11]Status: DisposedITAT Mumbai03 Feb 2022AY 2010-11

Bench: Shri Shamim Yahya (Am) & Shri Rahul Chaudhary (Jm) I.T.A. No. 6802/Mum/2019 (Assessment Year 2010-11) Vs. Acit-3(3) Jumbo Techno Services Ltd. 171, C Wing, Mittal Court Aaykar Bhawan Nariman Point M.K.Road Mumbai-400 021 Mumbai-400 020 Pan : Aabcj8752C (Appellant) (Respondent) Shri Aakash Marthak Assessee By Department By Shri S.N.Kabra Date Of Hearing 01.02.2022 Date Of Pronouncement 03.02.2022

Section 271(1)(c)Section 274Section 80P(2)(a)Section 80P(4)

…ly an authority for what it actually decides. What is of the essence in a decision is its ratio and not every observation found therein, nor what logically follows from the various observations made in it. Then, it quotes Dalbir Singh v. State of Punjab[1919) 3 SCR 1059]. 3 Though it was from the dissenting judgment, Mavilayi points out, it remained uncontradicted by the majority: According to the well-settled theory of precedents every decision contains three basic ingredients: (i) findings of material facts, direct and inferential. An inferential finding of facts is the inference which the Judge draws from th…

Shorline Hotel P. Ltd., Mumbai vs. Dy CIT- CC-1(2), Mumbai

In the result, all these appeals by the assessee stand partly allowed

ITA 253/MUM/2021[2009-10]Status: DisposedITAT Mumbai18 Jan 2022AY 2009-10

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 271(1)(c)Section 80P(2)(a)Section 80P(4)

…ly an authority for what it actually decides. What is of the essence in a decision is its ratio and not every observation found therein, nor what logically follows from the various observations made in it. Then, it quotes Dalbir Singh v. State of Punjab[1919) 3 SCR 1059]. Though it was from the dissenting judgment, Mavilayi points out, it remained uncontradicted by the majority: According to the well-settled theory of precedents every decision contains three basic ingredients: (i) findings of material facts, direct and inferential. An inferential finding of facts is the inference which the Judge draws from the…

M/S Apace Realty, Thane vs. ITO Ward 2(1), Kalyan

In the result, both the assessee’s appeals are allowed

ITA 607/MUM/2020[2015-16]Status: DisposedITAT Mumbai14 Dec 2021AY 2015-16

Bench: Shri Shamim Yahya

Section 271GSection 92Section 92BSection 92DSection 92D(3)

…or what it actually decides. What is of the essence in a decision is its ratio and not every observation 9 Apace Realty found therein, nor what logically follows from the various observations made in it. Then, it quotes Dalbir Singh v. State of Punjab[1919) 3 SCR 1059]. Though it was from the dissenting judgment, Mavilayi points out, it remained uncontradicted by the majority: According to the well-settled theory of precedents every decision contains three basic ingredients: (i) findings of material facts, direct and inferential. An inferential finding of facts is the inference which the Judge draws from the…

Shri Rajendra P. Jain, Mumbai vs. Dycit, Central Cir.-1(3), Mumbai

In the result, assessee’s appeals are allowed

ITA 190/MUM/2021[2013-14]Status: DisposedITAT Mumbai08 Dec 2021AY 2013-14

Bench: Shri Shamim Yahya (Am) & Shri Laliet Kumar (Jm) I.T.A. Nos. 190 To 192/Mum/2021 (Assessment Years : 2012-13,2013-14 & 2014-15) Rajendra P.Jain Dcit,Cc-1(3) Vs. A-1605, Samarpan 905, 9Th Floor Exotica, Off.Dattapada Old Cgo Building Road, Behind Metro Mall, Prathishta Bhawan Borivali(E) M.K.Road, Mumbai-400 066 Mumbai-400 020 Pan : Abhpj0579P (Appellant) (Respondent)

Section 132(1)Section 143(3)Section 153Section 153ASection 271Section 271(1)Section 271(1)(C)Section 271(1)(c)

…what it actually decides. What is of the essence in a decision is its ratio and not every observation 5 Rajendra P.Jain found therein, nor what logically follows from the various observations made in it. Then, it quotes Dalbir Singh v. State of Punjab[1919) 3 SCR 1059]. Though it was from the dissenting judgment, Mavilayi points out, it remained uncontradicted by the majority: According to the well-settled theory of precedents every decision contains three basic ingredients: (i) findings of material facts, direct and inferential. An inferential finding of facts is the inference which the Judge draws from the d…

Shri Gufran Ahmed Chaudhari, Valsad vs. The Income Tax Officer, Vapi Ward-1, Vapi

In the result, appeals of the Assessees (in ITA No

ITA 623/SRT/2018[2011-12]Status: DisposedITAT Surat26 Nov 2021AY 2011-12

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.618/Srt/2018 (िनधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) Prakash F Singh, The Income Tax Officer, V Ward-7, Room No.810, 8Th Floor, Rbl, 63/751, Chanod Colony, Gidc, S. Vapi-396195 Fortune Square-Ii, Vapi Daman Road, Chala, Vapi-396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Asnps 4835N (Assessee) (Respondent)

For Appellant: Shri A. Gopalakrishnan,C.AFor Respondent: Mrs. AnupamaSingla– Sr.DR
Section 143(2)Section 143(3)Section 271Section 271(1)(c)

…y an authority for what it actually decides. What is of the essence in a decision is its ratio and not every observation found therein, nor what logically follows from the various observations made in it. Then, it quotes Dalbir Singh v. State of Punjab [1979] 3 SCR 1059. Though it was from the dissenting judgment, Mavilayi Case (supra) points out, it remained uncontradicted by the majority: [A]ccording to the well-settled theory of precedents every decision contains three basic ingredients: "(i) findings of material facts, direct and inferential. An inferential finding of facts is the inference which the Judge dr…

Shri Prakash F.Singh, Vapi vs. The ITO, Ward-7, Vapi

In the result, appeals of the Assessees (in ITA No

ITA 618/SRT/2018[2011-12]Status: DisposedITAT Surat26 Nov 2021AY 2011-12

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.618/Srt/2018 (िनधा"रणवष" / Assessment Year: (2011-12) (Virtual Court Hearing) Prakash F Singh, The Income Tax Officer, V Ward-7, Room No.810, 8Th Floor, Rbl, 63/751, Chanod Colony, Gidc, S. Vapi-396195 Fortune Square-Ii, Vapi Daman Road, Chala, Vapi-396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.:Asnps 4835N (Assessee) (Respondent)

For Appellant: Shri A. Gopalakrishnan,C.AFor Respondent: Mrs. AnupamaSingla– Sr.DR
Section 143(2)Section 143(3)Section 271Section 271(1)(c)

…y an authority for what it actually decides. What is of the essence in a decision is its ratio and not every observation found therein, nor what logically follows from the various observations made in it. Then, it quotes Dalbir Singh v. State of Punjab [1979] 3 SCR 1059. Though it was from the dissenting judgment, Mavilayi Case (supra) points out, it remained uncontradicted by the majority: [A]ccording to the well-settled theory of precedents every decision contains three basic ingredients: "(i) findings of material facts, direct and inferential. An inferential finding of facts is the inference which the Judge dr…

Dy CIT CC 4 (1), Mumbai vs. Centaur Merchantile Pvt Ltd., Mumbai

In the result, revenue’s appeals are dismissed

ITA 324/MUM/2020[2008-09]Status: DisposedITAT Mumbai20 Sept 2021AY 2008-09

Bench: Shri Shamim Yahya (Am) & Shri Ravish Sood (Jm)

Section 132(1)Section 132(4)Section 143(3)Section 271(1)(c)

…ly an authority for what it actually decides. What is of the essence in a decision is its ratio and not every observation found therein, nor what logically follows from the various observations made in it. Then, it quotes Dalbir Singh v. State of Punjab[1919) 3 SCR 1059]. Though it was from the dissenting judgment, Mavilayi points out, it remained uncontradicted by the majority: According to the well-settled theory of precedents every decision contains three basic ingredients: (i) findings of material facts, direct and inferential. An inferential finding of facts is the inference which the Judge draws from the d…

Dy CIT CC 2 (3), Mumbai vs. Ms Preity Zinta, Mumbai

In the result, assessee’s cross objection is allowed and Revenue’s appeal is treated as infructuous

ITA 6823/MUM/2019[2014-15]Status: DisposedITAT Mumbai03 Sept 2021AY 2014-15
Section 143(3)Section 271Section 271(1)(c)Section 274

…ly an authority for what it actually decides. What is of the essence in a decision is its ratio and not every observation found therein, nor what logically follows from the various observations made in it. Then, it quotes Dalbir Singh v. State of Punjab[1919) 3 SCR 1059]. Though it was from the dissenting judgment, Mavilayi points out, it remained uncontradicted by the majority: According to the well-settled theory of precedents every decision contains three basic ingredients: (i) findings of material facts, direct and inferential. An inferential finding of facts is the inference which the Judge draws from the d…

The Mavilayi Service Cooperative Bank Ltd vs. Commissioner of Income Tax Calicut

C.A. No.-007343-007350 - 2019Supreme Court12 Jan 2021

Bench: Us, The Assessing Officer Denied Their Claims For Deduction, Relying Upon Section 80P(4) Of The It Act, Holding That As Per The Audited Receipt & 2

Section 147Section 19Section 263Section 80PSection 80P(2)(a)Section 80P(4)

…a logical code, whereas every lawyer must acknowledge that the law is not always logical at all.” (at pages 162-163) 25. An illuminating discussion is to be found in the dissenting judgment of Justice A.P. Sen in Dalbir Singh v. State of Punjab, (1979) 3 SCR 1059. Since the dissenting judgment refers to a principle 47 of general application, not refuted by the majority, it is worth setting out this part of the judgment as follows: “With greatest respect, the majority decision in Rajendra Prasad case does not lay down any legal principle of general applicability. A decision on a question of…

Dalbir Singh v. State of Punjab (3 SCR 1059) — Cited in 13 Judgments | BharatTax