Direct Recruit Class II Engg. Officers' Assn. v. State of Maharashtra

2 SCC 715Reported decision1990#10309 most cited

What is Direct Recruit Class II Engg. Officers' Assn. v. State of Maharashtra authority for?

An adjudication is conclusive not only regarding the actual matter determined but also all other matters that parties might have litigated and had decided, including those incidental or essentially connected to the subject matter of the litigation.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2008 to 2019.

Also referred to as

Direct Recruit Class II Engg. Officers' Assn. v. State of Maharashtra · 1990 SCC (2) 715 · res judicata · constructive issue · final adjudication · incidental matters · connected matters · original action · claim and defence

Judgments citing Direct Recruit Class II Engg. Officers' Assn. v. State of Maharashtra

Yum! Restaurants Marketing Pvt. Ltd., Gurgaon vs. ITO, Ward- 27(4), New Delhi

ITA 2561/DEL/2018[2013-14]Status: DisposedITAT Delhi09 Sept 2019AY 2013-14

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…issue it cannot be said to have been actually heard and decided. It could only be deemed to have been heard and decided. ‖ 15. Further, Constitution Bench of Hon'ble Supreme Court in Direct Recruit Class II Engg. Officers' Assn. v. State of Maharashtra [1990] 2 SCC 715 laid down the following principle: — " an adjudication is conclusive and final not only as to the actual matter determined but as to M.Nagabhushana v. State Of Karnataka & Orson 2 February, 2011 Indian Kanoon - http://indiankanoon.org/doc/432335/ 7 every other matter which the parties might and ought to have litigated and have had decided as incide…

Yum Restaurants Marketing Pvt Ltd vs. ITO Ward 18 (4)

ITA 938/DEL/2007[2003-2004]Status: DisposedITAT Delhi09 Sept 2019AY 2003-2004

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…issue it cannot be said to have been actually heard and decided. It could only be deemed to have been heard and decided. ‖ 15. Further, Constitution Bench of Hon'ble Supreme Court in Direct Recruit Class II Engg. Officers' Assn. v. State of Maharashtra [1990] 2 SCC 715 laid down the following principle: — " an adjudication is conclusive and final not only as to the actual matter determined but as to M.Nagabhushana v. State Of Karnataka & Orson 2 February, 2011 Indian Kanoon - http://indiankanoon.org/doc/432335/ 7 every other matter which the parties might and ought to have litigated and have had decided as incide…

M/S. Yum! Restaurants Marketing Pvt. Ltd., Gurgaon vs. ITO, New Delhi

ITA 5895/DEL/2015[2009-10]Status: DisposedITAT Delhi09 Sept 2019AY 2009-10

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…issue it cannot be said to have been actually heard and decided. It could only be deemed to have been heard and decided. ‖ 15. Further, Constitution Bench of Hon'ble Supreme Court in Direct Recruit Class II Engg. Officers' Assn. v. State of Maharashtra [1990] 2 SCC 715 laid down the following principle: — " an adjudication is conclusive and final not only as to the actual matter determined but as to M.Nagabhushana v. State Of Karnataka & Orson 2 February, 2011 Indian Kanoon - http://indiankanoon.org/doc/432335/ 7 every other matter which the parties might and ought to have litigated and have had decided as incide…

M/S. Yum! Restaurants Marketing Pvt. Ltd., Gurgaon vs. ITO, New Delhi

ITA 5894/DEL/2015[2008-09]Status: DisposedITAT Delhi09 Sept 2019AY 2008-09

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…issue it cannot be said to have been actually heard and decided. It could only be deemed to have been heard and decided. ‖ 15. Further, Constitution Bench of Hon'ble Supreme Court in Direct Recruit Class II Engg. Officers' Assn. v. State of Maharashtra [1990] 2 SCC 715 laid down the following principle: — " an adjudication is conclusive and final not only as to the actual matter determined but as to M.Nagabhushana v. State Of Karnataka & Orson 2 February, 2011 Indian Kanoon - http://indiankanoon.org/doc/432335/ 7 every other matter which the parties might and ought to have litigated and have had decided as incide…

ITO, New Delhi vs. M/S. Yum Restaurant Marketing Pvt. Ltd., Gurgaon

ITA 5735/DEL/2015[2008-09]Status: DisposedITAT Delhi09 Sept 2019AY 2008-09

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…issue it cannot be said to have been actually heard and decided. It could only be deemed to have been heard and decided. ‖ 15. Further, Constitution Bench of Hon'ble Supreme Court in Direct Recruit Class II Engg. Officers' Assn. v. State of Maharashtra [1990] 2 SCC 715 laid down the following principle: — " an adjudication is conclusive and final not only as to the actual matter determined but as to M.Nagabhushana v. State Of Karnataka & Orson 2 February, 2011 Indian Kanoon - http://indiankanoon.org/doc/432335/ 7 every other matter which the parties might and ought to have litigated and have had decided as incide…

M/S. Yum! Restaurants Marketing Pvt. Ltd., Gurgaon vs. ITO, New Delhi

ITA 4079/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Sept 2019AY 2010-11

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…issue it cannot be said to have been actually heard and decided. It could only be deemed to have been heard and decided. ‖ 15. Further, Constitution Bench of Hon'ble Supreme Court in Direct Recruit Class II Engg. Officers' Assn. v. State of Maharashtra [1990] 2 SCC 715 laid down the following principle: — " an adjudication is conclusive and final not only as to the actual matter determined but as to M.Nagabhushana v. State Of Karnataka & Orson 2 February, 2011 Indian Kanoon - http://indiankanoon.org/doc/432335/ 7 every other matter which the parties might and ought to have litigated and have had decided as incide…

Subhash Chand Nawal (HUF), Ajmer vs. Income Tax Officer, Ajmer

In the result, the appeal of the assessee is allowed for statistical purposes only

ITA 1037/JPR/2017[2014-15 (26Q-Q1, 2, 3, 4TH)]Status: DisposedITAT Jaipur29 Mar 2018
For Appellant: None (One set W.S. filed)For Respondent: Shri J.C. Kulhari (JCIT)
Section 192Section 200(3)Section 206CSection 234ESection 249(2)Section 5

…989 SCC (Tax) 219], Commr. & Secy. to Govt., Commercial Taxes & Religious Endowments Deptt. v. Sree Murugan Financing Corpn. [(1992) 3 SCC 488], Secy. to Govt. of Madras v. P.R. Sriramulu [(1996) 1 SCC 345], Vam Organic Chemicals Ltd. v. State of U.P. [(1997) 2 SCC 715], Research Foundation for Science, Technology & Ecology v. Ministry of Agriculture [(1999) 1 SCC 655] and Secunderabad Hyderabad Hotel Owners' Assn. v. Hyderabad Municipal Corpn. [(1999) 2 SCC 274] it was held that the traditional concept of quid pro quo in a fee has undergone considerable transformation. So far as the regulatory fee is concerned,…

Cantt Board, Ajmer vs. Income Tax Officer (TDS), Ajmer

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

ITA 660/JPR/2017[2014-15 (F.Y. 2013-14 FORM 24Q-Q3 )]Status: DisposedITAT Jaipur18 Sept 2017
For Appellant: WRITTEN SUBMISSIONSFor Respondent: Shri Ajay Mallik (Addl.CIT)
Section 249(2)Section 282Section 282(2)Section 5Section 66A

…989 SCC (Tax) 219], Commr. & Secy. to Govt., Commercial Taxes & Religious Endowments Deptt. v. Sree Murugan Financing Corpn. [(1992) 3 SCC 488], Secy. to Govt. of Madras v. P.R. Sriramulu [(1996) 1 SCC 345], Vam Organic Chemicals Ltd. v. State of U.P. [(1997) 2 SCC 715], Research Foundation for Science, Technology & Ecology v. Ministry of Agriculture [(1999) 1 SCC 655] and Secunderabad Hyderabad Hotel Owners' Assn. v. Hyderabad Municipal Corpn. [(1999) 2 SCC 274] it was held that the traditional concept of quid pro quo in a fee has undergone considerable transformation. So far as the regulatory fee is concerned,…

S Rangaswamy Naik vs. B R Ravikanthe Gowda

Accordingly, these writ petitions are dismissed

WP/26731/2009HC Karnataka19 Apr 2013

Bench: B.MANOHAR,N.KUMAR

…tion and the challenge to the said notification on that ground must fail.” 33. The Constitution Bench of the Apex Court in the case of DIRECT RECRUIT CLASS II ENGINEERING OFFICERS ASSOCIATION V/S. STATE OF MAHARASHTRA AND OTHERS reported in (1990) 2 SCC 715 dealing with the quota it has been held as under : 64 “21. It has, however, been rightly suggested on behalf of the appellants that when recruitment is from more than one source, there is no inherent invalidity in introducing quota system, but as was observed in Subraman case, the unreasonable implementation of such a rul…

Chennai Customs Appraising Officers Assn vs. Union of India

C.A. No.-003630-003630 - 2008Supreme Court16 May 2008

…romotion Committee (DPC) and the seniority list having been prepared in conformity with the law laid down by this Court in Gaya Baksh Yadav (supra) as also Direct Recruit Class II Engineering Officer Association v. State of Maharashtra & Ors. [(1990) 2 SCC 715], the same should not be interfered with. The said order was challenged before the High Court of Madras. 10. In the meantime, however, the Bombay Bench of CAT by a judgment and order dated 18.06.2003 quashed the said seniority list dated 12.11.1997. The Government was directed to review positions of those who had been promoted bey…

Direct Recruit Class II Engg. Officers' Assn. v. State of Maharashtra (2 SCC 715) — Cited in 10 Judgments | BharatTax