Dharam Dutt v. Union of India

1 SCC 712Reported decision2004#1279 most cited
88

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2023.

Also referred to as

Dharam Dutt v. Union of India · 2004 1 SCC 712 · legislative motive · no-confidence motion · Panchayat Pradhan · challenge to legislation · constitutional challenge · validity of law · legislative intent

Judgments citing Dharam Dutt v. Union of India

The West Bengal Power Development Corporation Ltd., Kolkata vs. D.C.I.T., Circle-4(2), Kolkata

In the result, all the appeals of the assessee are allowed

ITA 336/KOL/2020[2014-15]Status: DisposedITAT Kolkata20 Jan 2023AY 2014-15

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma

Section 250Section 43B

…ITA Nos. 33, 334, 335 & 336/KOL/2020 Assessment Years: 2007-2008, 2009-10, 2012-13 & 2014-2015 The West Bengal Power Development Corporation Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. Nos. 333, 334, 335 & 336/KOL/2020 Assessment Years: 2007-08, 09-10, 12-13 & 2014-15 The West Bengal Power Development Corporation Limited.....................................................Appellant Plot No.3/C, Block-LA, Bidyut Unnayan Bhawan, Sector-III, Salt Lake City, Kolkata-700098 [PAN: AABCT3027C] -Vs.- Deputy…

The West Bengal Power Development Corporation Ltd., Kolkata vs. D.C.I.T., Circle-4(2), Kolkata

In the result, all the appeals of the assessee are allowed

ITA 335/KOL/2020[2012-13]Status: DisposedITAT Kolkata20 Jan 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma

Section 250Section 43B

…ITA Nos. 33, 334, 335 & 336/KOL/2020 Assessment Years: 2007-2008, 2009-10, 2012-13 & 2014-2015 The West Bengal Power Development Corporation Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. Nos. 333, 334, 335 & 336/KOL/2020 Assessment Years: 2007-08, 09-10, 12-13 & 2014-15 The West Bengal Power Development Corporation Limited.....................................................Appellant Plot No.3/C, Block-LA, Bidyut Unnayan Bhawan, Sector-III, Salt Lake City, Kolkata-700098 [PAN: AABCT3027C] -Vs.- Deputy…

The West Bengal Power Development Corporation Ltd., Kolkata vs. D.C.I.T., Circle-4(2), Kolkata

In the result, all the appeals of the assessee are allowed

ITA 334/KOL/2020[2009-10]Status: DisposedITAT Kolkata20 Jan 2023AY 2009-10

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma

Section 250Section 43B

…ITA Nos. 33, 334, 335 & 336/KOL/2020 Assessment Years: 2007-2008, 2009-10, 2012-13 & 2014-2015 The West Bengal Power Development Corporation Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. Nos. 333, 334, 335 & 336/KOL/2020 Assessment Years: 2007-08, 09-10, 12-13 & 2014-15 The West Bengal Power Development Corporation Limited.....................................................Appellant Plot No.3/C, Block-LA, Bidyut Unnayan Bhawan, Sector-III, Salt Lake City, Kolkata-700098 [PAN: AABCT3027C] -Vs.- Deputy…

The West Bengal Power Development Corporation Ltd., Kolkata vs. D.C.I.T., Circle-4(2), Kolkata

In the result, all the appeals of the assessee are allowed

ITA 333/KOL/2020[2007-08]Status: DisposedITAT Kolkata20 Jan 2023AY 2007-08

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma

Section 250Section 43B

…ITA Nos. 33, 334, 335 & 336/KOL/2020 Assessment Years: 2007-2008, 2009-10, 2012-13 & 2014-2015 The West Bengal Power Development Corporation Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member I.T.A. Nos. 333, 334, 335 & 336/KOL/2020 Assessment Years: 2007-08, 09-10, 12-13 & 2014-15 The West Bengal Power Development Corporation Limited.....................................................Appellant Plot No.3/C, Block-LA, Bidyut Unnayan Bhawan, Sector-III, Salt Lake City, Kolkata-700098 [PAN: AABCT3027C] -Vs.- Deputy…

Sri. Shivalingaiah vs. The State of Karnataka

WP/52084/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…so accepted those principles. (See Bihar Distillery Ltd. case [(1997) 2 SCC 453] , SCC para 20 at p. 468 : JT para 21 at p. 867 of the Report.) 84. Reliance was also placed on another decision of this Court in Dharam Dutt v. Union of India [(2004) 1 SCC 712] . This judgment is relevant in order to deal with the argument of the learned counsel for the appellants that in reducing the period for 331 bringing the no-confidence motion from “two years” to “one year” and then in reducing the required majority from 2/3rd to simple majority, the legislature was guided by the sinister motive of so…

Sapthagiri Builders & Developers vs. The State of Karnataka

WP/15/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…so accepted those principles. (See Bihar Distillery Ltd. case [(1997) 2 SCC 453] , SCC para 20 at p. 468 : JT para 21 at p. 867 of the Report.) 84. Reliance was also placed on another decision of this Court in Dharam Dutt v. Union of India [(2004) 1 SCC 712] . This judgment is relevant in order to deal with the argument of the learned counsel for the appellants that in reducing the period for 331 bringing the no-confidence motion from “two years” to “one year” and then in reducing the required majority from 2/3rd to simple majority, the legislature was guided by the sinister motive of so…

Sri. Al Muthaiah vs. The State of Karnataka

WP/17048/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…so accepted those principles. (See Bihar Distillery Ltd. case [(1997) 2 SCC 453] , SCC para 20 at p. 468 : JT para 21 at p. 867 of the Report.) 84. Reliance was also placed on another decision of this Court in Dharam Dutt v. Union of India [(2004) 1 SCC 712] . This judgment is relevant in order to deal with the argument of the learned counsel for the appellants that in reducing the period for 331 bringing the no-confidence motion from “two years” to “one year” and then in reducing the required majority from 2/3rd to simple majority, the legislature was guided by the sinister motive of so…

M/S Fountain Real Estates and Developers vs. The State of Karnataka

WP/24906/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…so accepted those principles. (See Bihar Distillery Ltd. case [(1997) 2 SCC 453] , SCC para 20 at p. 468 : JT para 21 at p. 867 of the Report.) 84. Reliance was also placed on another decision of this Court in Dharam Dutt v. Union of India [(2004) 1 SCC 712] . This judgment is relevant in order to deal with the argument of the learned counsel for the appellants that in reducing the period for 331 bringing the no-confidence motion from “two years” to “one year” and then in reducing the required majority from 2/3rd to simple majority, the legislature was guided by the sinister motive of so…

M/S Esteem Icon vs. The State of Karnataka

WP/9581/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…so accepted those principles. (See Bihar Distillery Ltd. case [(1997) 2 SCC 453] , SCC para 20 at p. 468 : JT para 21 at p. 867 of the Report.) 84. Reliance was also placed on another decision of this Court in Dharam Dutt v. Union of India [(2004) 1 SCC 712] . This judgment is relevant in order to deal with the argument of the learned counsel for the appellants that in reducing the period for 331 bringing the no-confidence motion from “two years” to “one year” and then in reducing the required majority from 2/3rd to simple majority, the legislature was guided by the sinister motive of so…

Omar Farook vs. State of Karnataka

WP/41409/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…so accepted those principles. (See Bihar Distillery Ltd. case [(1997) 2 SCC 453] , SCC para 20 at p. 468 : JT para 21 at p. 867 of the Report.) 84. Reliance was also placed on another decision of this Court in Dharam Dutt v. Union of India [(2004) 1 SCC 712] . This judgment is relevant in order to deal with the argument of the learned counsel for the appellants that in reducing the period for 331 bringing the no-confidence motion from “two years” to “one year” and then in reducing the required majority from 2/3rd to simple majority, the legislature was guided by the sinister motive of so…

M/S Sobha Limited vs. State of Karnataka

WP/13495/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…so accepted those principles. (See Bihar Distillery Ltd. case [(1997) 2 SCC 453] , SCC para 20 at p. 468 : JT para 21 at p. 867 of the Report.) 84. Reliance was also placed on another decision of this Court in Dharam Dutt v. Union of India [(2004) 1 SCC 712] . This judgment is relevant in order to deal with the argument of the learned counsel for the appellants that in reducing the period for 331 bringing the no-confidence motion from “two years” to “one year” and then in reducing the required majority from 2/3rd to simple majority, the legislature was guided by the sinister motive of so…

Tranquil Realty Private Limited vs. State of Karnataka

WP/8984/2020HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…so accepted those principles. (See Bihar Distillery Ltd. case [(1997) 2 SCC 453] , SCC para 20 at p. 468 : JT para 21 at p. 867 of the Report.) 84. Reliance was also placed on another decision of this Court in Dharam Dutt v. Union of India [(2004) 1 SCC 712] . This judgment is relevant in order to deal with the argument of the learned counsel for the appellants that in reducing the period for 331 bringing the no-confidence motion from “two years” to “one year” and then in reducing the required majority from 2/3rd to simple majority, the legislature was guided by the sinister motive of so…

M/S Sobha Highrise Ventures Private Limited vs. State of Karnataka

WP/28990/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…so accepted those principles. (See Bihar Distillery Ltd. case [(1997) 2 SCC 453] , SCC para 20 at p. 468 : JT para 21 at p. 867 of the Report.) 84. Reliance was also placed on another decision of this Court in Dharam Dutt v. Union of India [(2004) 1 SCC 712] . This judgment is relevant in order to deal with the argument of the learned counsel for the appellants that in reducing the period for 331 bringing the no-confidence motion from “two years” to “one year” and then in reducing the required majority from 2/3rd to simple majority, the legislature was guided by the sinister motive of so…

Puravankara Limited vs. State of Karnataka

WP/57893/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…so accepted those principles. (See Bihar Distillery Ltd. case [(1997) 2 SCC 453] , SCC para 20 at p. 468 : JT para 21 at p. 867 of the Report.) 84. Reliance was also placed on another decision of this Court in Dharam Dutt v. Union of India [(2004) 1 SCC 712] . This judgment is relevant in order to deal with the argument of the learned counsel for the appellants that in reducing the period for 331 bringing the no-confidence motion from “two years” to “one year” and then in reducing the required majority from 2/3rd to simple majority, the legislature was guided by the sinister motive of so…

Sri R Shankarappa vs. The State of Karnataka

WP/17262/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…so accepted those principles. (See Bihar Distillery Ltd. case [(1997) 2 SCC 453] , SCC para 20 at p. 468 : JT para 21 at p. 867 of the Report.) 84. Reliance was also placed on another decision of this Court in Dharam Dutt v. Union of India [(2004) 1 SCC 712] . This judgment is relevant in order to deal with the argument of the learned counsel for the appellants that in reducing the period for 331 bringing the no-confidence motion from “two years” to “one year” and then in reducing the required majority from 2/3rd to simple majority, the legislature was guided by the sinister motive of so…

M/S.Sobha Limited vs. State of Karnataka

WP/55945/2015HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…so accepted those principles. (See Bihar Distillery Ltd. case [(1997) 2 SCC 453] , SCC para 20 at p. 468 : JT para 21 at p. 867 of the Report.) 84. Reliance was also placed on another decision of this Court in Dharam Dutt v. Union of India [(2004) 1 SCC 712] . This judgment is relevant in order to deal with the argument of the learned counsel for the appellants that in reducing the period for 331 bringing the no-confidence motion from “two years” to “one year” and then in reducing the required majority from 2/3rd to simple majority, the legislature was guided by the sinister motive of so…

Sobha Limited vs. State of Karnataka

WP/10164/2016HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…so accepted those principles. (See Bihar Distillery Ltd. case [(1997) 2 SCC 453] , SCC para 20 at p. 468 : JT para 21 at p. 867 of the Report.) 84. Reliance was also placed on another decision of this Court in Dharam Dutt v. Union of India [(2004) 1 SCC 712] . This judgment is relevant in order to deal with the argument of the learned counsel for the appellants that in reducing the period for 331 bringing the no-confidence motion from “two years” to “one year” and then in reducing the required majority from 2/3rd to simple majority, the legislature was guided by the sinister motive of so…

M/S Bhartiya City Developers Private Limited vs. State of Karnataka

WP/7538/2016HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…so accepted those principles. (See Bihar Distillery Ltd. case [(1997) 2 SCC 453] , SCC para 20 at p. 468 : JT para 21 at p. 867 of the Report.) 84. Reliance was also placed on another decision of this Court in Dharam Dutt v. Union of India [(2004) 1 SCC 712] . This judgment is relevant in order to deal with the argument of the learned counsel for the appellants that in reducing the period for 331 bringing the no-confidence motion from “two years” to “one year” and then in reducing the required majority from 2/3rd to simple majority, the legislature was guided by the sinister motive of so…

Sri Krishanama Raju vs. The State of Karnataka

WP/59/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…so accepted those principles. (See Bihar Distillery Ltd. case [(1997) 2 SCC 453] , SCC para 20 at p. 468 : JT para 21 at p. 867 of the Report.) 84. Reliance was also placed on another decision of this Court in Dharam Dutt v. Union of India [(2004) 1 SCC 712] . This judgment is relevant in order to deal with the argument of the learned counsel for the appellants that in reducing the period for 331 bringing the no-confidence motion from “two years” to “one year” and then in reducing the required majority from 2/3rd to simple majority, the legislature was guided by the sinister motive of so…

Sri M Muniswamy vs. The State of Karnataka

WP/30168/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…so accepted those principles. (See Bihar Distillery Ltd. case [(1997) 2 SCC 453] , SCC para 20 at p. 468 : JT para 21 at p. 867 of the Report.) 84. Reliance was also placed on another decision of this Court in Dharam Dutt v. Union of India [(2004) 1 SCC 712] . This judgment is relevant in order to deal with the argument of the learned counsel for the appellants that in reducing the period for 331 bringing the no-confidence motion from “two years” to “one year” and then in reducing the required majority from 2/3rd to simple majority, the legislature was guided by the sinister motive of so…

Dharam Dutt v. Union of India (1 SCC 712) — Cited in 88 Judgments | BharatTax