Gautam Jain v. Union of India

3 SCC 133Reported decision2017#20367 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2021 to 2026.

Judgments citing Gautam Jain v. Union of India

Principal Commissioner of Income Tax-1 vs. M/S. M.M. Engineers and Consultants

ITA/72/2022HC Orissa08 Jan 2026

Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Commissioner of Income Tax (Exemptions) Delhi vs. India Hiv Aids Alliance

ITA/72/2022HC Delhi01 Apr 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

For Respondent: Mr. Chetan Sharma, Additional Solicitor General alongwith Mr
Section 132(4)Section 3(1)Section 482

…before the Detaining Authority, and consequent supply of illegible documents as relied upon document must be ignored. Reliance in this regard has been placed on the judgement of the Hon'ble Supreme Court in Gautam Jain v. Union of India reported as (2017) 3 SCC 133. 21. It is lastly submitted that, the case laws on which the Detenus have placed reliance in support of their case are distinguishable from the present case as in those cases, the alleged illegible documents were vital documents and had a bearing on the mind of the detaining authority. However, in the present case the alleged illegible docum…

Commissioner of Income Tax (Exemptions) Delhi vs. India Hiv Aids Alliance

ITA/73/2022HC Delhi01 Apr 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

For Respondent: Mr. Chetan Sharma, Additional Solicitor General alongwith Mr
Section 132(4)Section 3(1)Section 482

…before the Detaining Authority, and consequent supply of illegible documents as relied upon document must be ignored. Reliance in this regard has been placed on the judgement of the Hon'ble Supreme Court in Gautam Jain v. Union of India reported as (2017) 3 SCC 133. 21. It is lastly submitted that, the case laws on which the Detenus have placed reliance in support of their case are distinguishable from the present case as in those cases, the alleged illegible documents were vital documents and had a bearing on the mind of the detaining authority. However, in the present case the alleged illegible docum…

The State of Karnataka vs. Hassan Thermal Power Private Limited

WA/190/2020HC Karnataka12 Mar 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 4

…elopment Corporation, reported in (2015) 8 SCC 193; 6) Printers Mysore Ltd.,& Anr., vs. Asst. Commercial Tax Officer & Ors.,, reported in (1994) 2 SCC 434; 7) P.Singaravelan & Ors., vs. District Collector, Tiruppur & Ors.,, reported in (2020) 3 SCC 133, and 8) N.N.Global Mercantile Pvt.Ltd., vs. Indo Unique Flame Ltd., & Ors., reported in 2021 SCC Online SC 13. 19 22. A reply as well as a written statement was filed on behalf of the respondent – Hassan Thermal Power Pvt.Ltd., and it has been stated that initially the PPA was entered into between the appellant and respo…

Gautam Jain v. Union of India (3 SCC 133) — Cited in 4 Judgments | BharatTax