What is Esher Singh v. State of A.P authority for?

The prosecution must prove conspiracy, and the phrase 'in reference to their common intention' under Section 10 of the Indian Evidence Act has a broad scope, making anything said, done, or written by a co-conspirator after the conspiracy is formed admissible evidence against others.

How many judgments cite Esher Singh v. State of A.P?

18 judgments on BharatTax cite Esher Singh v. State of A.P (11 SCC 585), spanning 2013 to 2017.

Esher Singh v. State of A.P (11 SCC 585)

The Commissioner of Income Tax (Central) vs. K. V. Srinivasa Rao

ITTA/480/2017HC Telangana01 Aug 2017

For Respondent: Mr. J.S. Guleria, Deputy

Section 120BSection 25Section 27Section 302

…e result is that the appeal fails and is accordingly dismissed. The appellants who are on bail, will now surrender to serve out the remaining portion of their sentence.” 55. Similar is the judgment in Esher Singh v. State of A.P., (2004) 11 SCC 585: 2004 SCC OnLine SC 320 wherein it was held at page 601: “23. So far as the appeal filed by accused Esher Singh is concerned, the basic question is that even if the confessional statement purported to have been made by A-5 is kept out of consideration, whether residuary material is sufficient to find him guilty. Though it is true as con…

Commissioner of Income Tax (Central)-I vs. Shri Suresh Nanda

ITA/847/2016HC Delhi28 Nov 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

…Learned Hand “this distinction is important today when many prosecutors seek to sweep within the dragnet of conspiracy all those who have been associated in any degree whatever with the main offenders”. 4.3. Apex Court in the decision reported as (2004) 11 SCC 585 Esher Singh v. State of A.P., reiterating the principle laid down in (1980) 2 SCC 665 V.C. Shukla v. State (Delhi Admn.) with respect to onus on the prosecution to prove the alleged conspiracy held: “38. It was held that the expression “in reference to their common intention” in Section 10 is very comprehensive and it appears to have been d…

Daikin Airconditioning India Pvt Limited vs. Assistant Commissioner of Income Tax

ITA/269/2016HC Delhi27 Jul 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

…Learned Hand “this distinction is important today when many prosecutors seek to sweep within the dragnet of conspiracy all those who have been associated in any degree whatever with the main offenders”. 4.3. Apex Court in the decision reported as (2004) 11 SCC 585 Esher Singh v. State of A.P., reiterating the principle laid down in (1980) 2 SCC 665 V.C. Shukla v. State (Delhi Admn.) with respect to onus on the prosecution to prove the alleged conspiracy held: “38. It was held that the expression “in reference to their common intention” in Section 10 is very comprehensive and it appears to have been d…

Commissioner of Income Tax -XI vs. Amit Malhotra

ITA/396/2016HC Delhi26 Jul 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

…Learned Hand “this distinction is important today when many prosecutors seek to sweep within the dragnet of conspiracy all those who have been associated in any degree whatever with the main offenders”. 4.3. Apex Court in the decision reported as (2004) 11 SCC 585 Esher Singh v. State of A.P., reiterating the principle laid down in (1980) 2 SCC 665 V.C. Shukla v. State (Delhi Admn.) with respect to onus on the prosecution to prove the alleged conspiracy held: “38. It was held that the expression “in reference to their common intention” in Section 10 is very comprehensive and it appears to have been d…

Pr. CIT Central-1 vs. Amrapali Grand

ITA/323/2016HC Delhi31 May 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…Learned Hand “this distinction is important today when many prosecutors seek to sweep within the dragnet of conspiracy all those who have been associated in any degree whatever with the main offenders”. 4.3. Apex Court in the decision reported as (2004) 11 SCC 585 Esher Singh v. State of A.P., reiterating the principle laid down in (1980) 2 SCC 665 V.C. Shukla v. State (Delhi Admn.) with respect to onus on the prosecution to prove the alleged conspiracy held: “38. It was held that the expression “in reference to their common intention” in Section 10 is very comprehensive and it appears to have been d…

Pr. Commissioner of Income Tax-2 vs. Bharti Airtel Ltd

ITA/297/2016HC Delhi06 May 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…Learned Hand “this distinction is important today when many prosecutors seek to sweep within the dragnet of conspiracy all those who have been associated in any degree whatever with the main offenders”. 4.3. Apex Court in the decision reported as (2004) 11 SCC 585 Esher Singh v. State of A.P., reiterating the principle laid down in (1980) 2 SCC 665 V.C. Shukla v. State (Delhi Admn.) with respect to onus on the prosecution to prove the alleged conspiracy held: “38. It was held that the expression “in reference to their common intention” in Section 10 is very comprehensive and it appears to have been d…

Commissioner Ofincome Tax(Central)-II vs. Spn Milk Products Industries Pvt. Ltd

ITA/241/2016HC Delhi06 Apr 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…Learned Hand “this distinction is important today when many prosecutors seek to sweep within the dragnet of conspiracy all those who have been associated in any degree whatever with the main offenders”. 4.3. Apex Court in the decision reported as (2004) 11 SCC 585 Esher Singh v. State of A.P., reiterating the principle laid down in (1980) 2 SCC 665 V.C. Shukla v. State (Delhi Admn.) with respect to onus on the prosecution to prove the alleged conspiracy held: “38. It was held that the expression “in reference to their common intention” in Section 10 is very comprehensive and it appears to have been d…

Commissioner of Income Tax-(Central)-I vs. Siddharath Sareen

ITA/151/2016HC Delhi23 Feb 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…Learned Hand “this distinction is important today when many prosecutors seek to sweep within the dragnet of conspiracy all those who have been associated in any degree whatever with the main offenders”. 4.3. Apex Court in the decision reported as (2004) 11 SCC 585 Esher Singh v. State of A.P., reiterating the principle laid down in (1980) 2 SCC 665 V.C. Shukla v. State (Delhi Admn.) with respect to onus on the prosecution to prove the alleged conspiracy held: “38. It was held that the expression “in reference to their common intention” in Section 10 is very comprehensive and it appears to have been d…

The Commissioner of Income Tax-II vs. Jubliant Oil & Gas Pvt.Ltd

ITA/134/2016HC Delhi15 Feb 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…Learned Hand “this distinction is important today when many prosecutors seek to sweep within the dragnet of conspiracy all those who have been associated in any degree whatever with the main offenders”. 4.3. Apex Court in the decision reported as (2004) 11 SCC 585 Esher Singh v. State of A.P., reiterating the principle laid down in (1980) 2 SCC 665 V.C. Shukla v. State (Delhi Admn.) with respect to onus on the prosecution to prove the alleged conspiracy held: “38. It was held that the expression “in reference to their common intention” in Section 10 is very comprehensive and it appears to have been d…