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

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

…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…