Government of Andhra Pradesh v. Hindustan Machine Tools Ltd.

7 SCC 653Reported decision2013#5127 most cited

What is Government of Andhra Pradesh v. Hindustan Machine Tools Ltd. authority for?

Amendments to Section 153C of the Income Tax Act, 1961, do not affect vested substantive rights, and no liability is automatically imposed once conditions are met; proceedings must follow due process.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

Government of Andhra Pradesh v. Hindustan Machine Tools Ltd. · section 153C · vested right · substantive right · assessment proceedings · show cause notice · amendment to section 153C · Income Tax Act 1961

Sections most often in play

Section 132Section 147Section 148Section 149Section 151Section 153ASection 153CSection 153D

Issues it is cited on

section 132(2)section 132(1)(a)section 153c proceedingssettlement applicationexplanation to section 37section 91full and true disclosuresection 292bbsection 129section 292bsection 292csection 127

Judgments citing Government of Andhra Pradesh v. Hindustan Machine Tools Ltd.

M/S. Eagle Traders & Logistics, Bellary vs. Deputy Commissioner of Income Tax, Central Circle- 2(3), Bangalore

Accordingly, the appeals filed by the assessee are allowed in above terms

ITA 237/BANG/2020[2011-12]Status: DisposedITAT Bangalore29 May 2025AY 2011-12

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

…same shall be given effect to. In support of the above submission, reliance is placed on the decision of this Court in the case of Government of Andhra Pradesh v. Hindustan Machine Tools Ltd. [1975] 2 SCC 274 (para 10) and Lily Thomas v. Union of India [2013] 7 SCC 653 (para 21). 4.10 It is further submitted by Shri Nataraj, learned ASG that the High Court has erred in holding that the respondents have a "vested right" and the amendment to section 153C of the Act, 1961 affects such vested substantive right of the respondents. That no such substantive rights are vested in the respondents. Once the conditions enume…

M/S. Eagle Traders & Logistics, Bellary vs. Deputy Commissioner of Income Tax, Central Circle- 2(3), Bangalore

Accordingly, the appeals filed by the assessee are allowed in above terms

ITA 236/BANG/2020[2010-11]Status: DisposedITAT Bangalore29 May 2025AY 2010-11

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

…same shall be given effect to. In support of the above submission, reliance is placed on the decision of this Court in the case of Government of Andhra Pradesh v. Hindustan Machine Tools Ltd. [1975] 2 SCC 274 (para 10) and Lily Thomas v. Union of India [2013] 7 SCC 653 (para 21). 4.10 It is further submitted by Shri Nataraj, learned ASG that the High Court has erred in holding that the respondents have a "vested right" and the amendment to section 153C of the Act, 1961 affects such vested substantive right of the respondents. That no such substantive rights are vested in the respondents. Once the conditions enume…

M/S. Eagle Traders & Logistics, Bellary vs. Deputy Commissioner of Income Tax, Central Circle- 2(3), Bangalore

ITA 235/BANG/2020[2009-10]Status: DisposedITAT Bangalore29 May 2025AY 2009-10

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

…same shall be given effect to. In support of the above submission, reliance is placed on the decision of this Court in the case of Government of Andhra Pradesh v. Hindustan Machine Tools Ltd. [1975] 2 SCC 274 (para 10) and Lily Thomas v. Union of India [2013] 7 SCC 653 (para 21). 4.10 It is further submitted by Shri Nataraj, learned ASG that the High Court has erred in holding that the respondents have a "vested right" and the amendment to section 153C of the Act, 1961 affects such vested substantive right of the respondents. That no such substantive rights are vested in the respondents. Once the conditions enume…

M/S. Eagle Traders & Logistics, Bellary vs. Deputy Commissioner of Income Tax, Central Circle- 2(3), Bangalore

Accordingly, the appeals filed by the assessee are allowed in above terms

ITA 234/BANG/2020[2008-09]Status: DisposedITAT Bangalore29 May 2025AY 2008-09

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

…same shall be given effect to. In support of the above submission, reliance is placed on the decision of this Court in the case of Government of Andhra Pradesh v. Hindustan Machine Tools Ltd. [1975] 2 SCC 274 (para 10) and Lily Thomas v. Union of India [2013] 7 SCC 653 (para 21). 4.10 It is further submitted by Shri Nataraj, learned ASG that the High Court has erred in holding that the respondents have a "vested right" and the amendment to section 153C of the Act, 1961 affects such vested substantive right of the respondents. That no such substantive rights are vested in the respondents. Once the conditions enume…

Income Tax Officer vs. Vikram Sujitkumar Bhatia

C.A. No.-000911-000911 - 2022Supreme Court06 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

…placed on the decision of this Court in the case of Government of CIVIL APPEAL NO. 911 OF 2022 Page 31 of 67 Andhra Pradesh Vs. Hindustan Machine Tools Ltd., (1975) 2 SCC 274 (para 10) and Lily Thomas Vs. Union of India (2013) 7 SCC 653 (para 21). 4.10 It is further submitted by Shri Nataraj, learned ASG that the High Court has erred in holding that the respondents have a “vested right” and the amendment to Section 153C of the Act, 1961 affects such vested substantive right of the respondents. That no such substantive rights are vested in the respondents.…

Mr Dyani Antony Paul vs. Union of India

WP/38642/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ON 03.11.2016: SRI. 114 KATTA SUBRANANYA NAIDU AND ANOTHER vs. STATE OF KARNATAKA. xv) (2003) 3 SCC 57: COMMISSIONER OF INCOME TAX vs. HINDUSTAN BULK CARRIERS. xvi) (2002) 5 SCC 738: SHASHIKANT SINGH vs. TARKESHWAR SINGH AND ANOTHER. xvii) (2013) 7 SCC 653: LILY THOMAS vs. UNION OF INDIA AND OTHERS. xviii) CRL.M.P.NO.18478/2015 DECIDED ON 23.11.2015: DIRECTORATE OF ENFORCEMENT vs. M/S AJANTA MERCHANTS PVT. LTD. xix) W.P. (CR.) NO.325/2010 DECIDED ON 06.08.2010: HARI NARAYAN RAI vs. UNION OF INDIA AND ANOTHER. xx) CR.M.P. NO.2686/2013 DECIDED ON 06.03.2014: NARANDRA MOHAN SINGH AND…

Desaraju Venugopal vs. The Assistant Director

WP/8261/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ON 03.11.2016: SRI. 114 KATTA SUBRANANYA NAIDU AND ANOTHER vs. STATE OF KARNATAKA. xv) (2003) 3 SCC 57: COMMISSIONER OF INCOME TAX vs. HINDUSTAN BULK CARRIERS. xvi) (2002) 5 SCC 738: SHASHIKANT SINGH vs. TARKESHWAR SINGH AND ANOTHER. xvii) (2013) 7 SCC 653: LILY THOMAS vs. UNION OF INDIA AND OTHERS. xviii) CRL.M.P.NO.18478/2015 DECIDED ON 23.11.2015: DIRECTORATE OF ENFORCEMENT vs. M/S AJANTA MERCHANTS PVT. LTD. xix) W.P. (CR.) NO.325/2010 DECIDED ON 06.08.2010: HARI NARAYAN RAI vs. UNION OF INDIA AND ANOTHER. xx) CR.M.P. NO.2686/2013 DECIDED ON 06.03.2014: NARANDRA MOHAN SINGH AND…

Sri S Thimmaraju vs. The Assistant Director

WP/42157/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ON 03.11.2016: SRI. 114 KATTA SUBRANANYA NAIDU AND ANOTHER vs. STATE OF KARNATAKA. xv) (2003) 3 SCC 57: COMMISSIONER OF INCOME TAX vs. HINDUSTAN BULK CARRIERS. xvi) (2002) 5 SCC 738: SHASHIKANT SINGH vs. TARKESHWAR SINGH AND ANOTHER. xvii) (2013) 7 SCC 653: LILY THOMAS vs. UNION OF INDIA AND OTHERS. xviii) CRL.M.P.NO.18478/2015 DECIDED ON 23.11.2015: DIRECTORATE OF ENFORCEMENT vs. M/S AJANTA MERCHANTS PVT. LTD. xix) W.P. (CR.) NO.325/2010 DECIDED ON 06.08.2010: HARI NARAYAN RAI vs. UNION OF INDIA AND ANOTHER. xx) CR.M.P. NO.2686/2013 DECIDED ON 06.03.2014: NARANDRA MOHAN SINGH AND…

M/S. Jsw Steel Limited vs. Deputy Director

WP/19313/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ON 03.11.2016: SRI. 114 KATTA SUBRANANYA NAIDU AND ANOTHER vs. STATE OF KARNATAKA. xv) (2003) 3 SCC 57: COMMISSIONER OF INCOME TAX vs. HINDUSTAN BULK CARRIERS. xvi) (2002) 5 SCC 738: SHASHIKANT SINGH vs. TARKESHWAR SINGH AND ANOTHER. xvii) (2013) 7 SCC 653: LILY THOMAS vs. UNION OF INDIA AND OTHERS. xviii) CRL.M.P.NO.18478/2015 DECIDED ON 23.11.2015: DIRECTORATE OF ENFORCEMENT vs. M/S AJANTA MERCHANTS PVT. LTD. xix) W.P. (CR.) NO.325/2010 DECIDED ON 06.08.2010: HARI NARAYAN RAI vs. UNION OF INDIA AND ANOTHER. xx) CR.M.P. NO.2686/2013 DECIDED ON 06.03.2014: NARANDRA MOHAN SINGH AND…

Shri C Devaraju vs. The Deputy Director

WP/48031/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ON 03.11.2016: SRI. 114 KATTA SUBRANANYA NAIDU AND ANOTHER vs. STATE OF KARNATAKA. xv) (2003) 3 SCC 57: COMMISSIONER OF INCOME TAX vs. HINDUSTAN BULK CARRIERS. xvi) (2002) 5 SCC 738: SHASHIKANT SINGH vs. TARKESHWAR SINGH AND ANOTHER. xvii) (2013) 7 SCC 653: LILY THOMAS vs. UNION OF INDIA AND OTHERS. xviii) CRL.M.P.NO.18478/2015 DECIDED ON 23.11.2015: DIRECTORATE OF ENFORCEMENT vs. M/S AJANTA MERCHANTS PVT. LTD. xix) W.P. (CR.) NO.325/2010 DECIDED ON 06.08.2010: HARI NARAYAN RAI vs. UNION OF INDIA AND ANOTHER. xx) CR.M.P. NO.2686/2013 DECIDED ON 06.03.2014: NARANDRA MOHAN SINGH AND…

Meerama Overseas Pvt Ltd vs. The Deputy Director

WP/62102/2016HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ON 03.11.2016: SRI. 114 KATTA SUBRANANYA NAIDU AND ANOTHER vs. STATE OF KARNATAKA. xv) (2003) 3 SCC 57: COMMISSIONER OF INCOME TAX vs. HINDUSTAN BULK CARRIERS. xvi) (2002) 5 SCC 738: SHASHIKANT SINGH vs. TARKESHWAR SINGH AND ANOTHER. xvii) (2013) 7 SCC 653: LILY THOMAS vs. UNION OF INDIA AND OTHERS. xviii) CRL.M.P.NO.18478/2015 DECIDED ON 23.11.2015: DIRECTORATE OF ENFORCEMENT vs. M/S AJANTA MERCHANTS PVT. LTD. xix) W.P. (CR.) NO.325/2010 DECIDED ON 06.08.2010: HARI NARAYAN RAI vs. UNION OF INDIA AND ANOTHER. xx) CR.M.P. NO.2686/2013 DECIDED ON 06.03.2014: NARANDRA MOHAN SINGH AND…

M/S Jsw Steel Limited vs. Deputy Director

WP/17894/2015HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ON 03.11.2016: SRI. 114 KATTA SUBRANANYA NAIDU AND ANOTHER vs. STATE OF KARNATAKA. xv) (2003) 3 SCC 57: COMMISSIONER OF INCOME TAX vs. HINDUSTAN BULK CARRIERS. xvi) (2002) 5 SCC 738: SHASHIKANT SINGH vs. TARKESHWAR SINGH AND ANOTHER. xvii) (2013) 7 SCC 653: LILY THOMAS vs. UNION OF INDIA AND OTHERS. xviii) CRL.M.P.NO.18478/2015 DECIDED ON 23.11.2015: DIRECTORATE OF ENFORCEMENT vs. M/S AJANTA MERCHANTS PVT. LTD. xix) W.P. (CR.) NO.325/2010 DECIDED ON 06.08.2010: HARI NARAYAN RAI vs. UNION OF INDIA AND ANOTHER. xx) CR.M.P. NO.2686/2013 DECIDED ON 06.03.2014: NARANDRA MOHAN SINGH AND…

C Mahadesh @ Avvamahadesh vs. The Deputy Director

WP/46318/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ON 03.11.2016: SRI. 114 KATTA SUBRANANYA NAIDU AND ANOTHER vs. STATE OF KARNATAKA. xv) (2003) 3 SCC 57: COMMISSIONER OF INCOME TAX vs. HINDUSTAN BULK CARRIERS. xvi) (2002) 5 SCC 738: SHASHIKANT SINGH vs. TARKESHWAR SINGH AND ANOTHER. xvii) (2013) 7 SCC 653: LILY THOMAS vs. UNION OF INDIA AND OTHERS. xviii) CRL.M.P.NO.18478/2015 DECIDED ON 23.11.2015: DIRECTORATE OF ENFORCEMENT vs. M/S AJANTA MERCHANTS PVT. LTD. xix) W.P. (CR.) NO.325/2010 DECIDED ON 06.08.2010: HARI NARAYAN RAI vs. UNION OF INDIA AND ANOTHER. xx) CR.M.P. NO.2686/2013 DECIDED ON 06.03.2014: NARANDRA MOHAN SINGH AND…

M/S. Jsw Steel Limited vs. Deputy Director

WP/24444/2015HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ON 03.11.2016: SRI. 114 KATTA SUBRANANYA NAIDU AND ANOTHER vs. STATE OF KARNATAKA. xv) (2003) 3 SCC 57: COMMISSIONER OF INCOME TAX vs. HINDUSTAN BULK CARRIERS. xvi) (2002) 5 SCC 738: SHASHIKANT SINGH vs. TARKESHWAR SINGH AND ANOTHER. xvii) (2013) 7 SCC 653: LILY THOMAS vs. UNION OF INDIA AND OTHERS. xviii) CRL.M.P.NO.18478/2015 DECIDED ON 23.11.2015: DIRECTORATE OF ENFORCEMENT vs. M/S AJANTA MERCHANTS PVT. LTD. xix) W.P. (CR.) NO.325/2010 DECIDED ON 06.08.2010: HARI NARAYAN RAI vs. UNION OF INDIA AND ANOTHER. xx) CR.M.P. NO.2686/2013 DECIDED ON 06.03.2014: NARANDRA MOHAN SINGH AND…

M Gopi vs. The Joint Director

WP/15917/2013HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ON 03.11.2016: SRI. 114 KATTA SUBRANANYA NAIDU AND ANOTHER vs. STATE OF KARNATAKA. xv) (2003) 3 SCC 57: COMMISSIONER OF INCOME TAX vs. HINDUSTAN BULK CARRIERS. xvi) (2002) 5 SCC 738: SHASHIKANT SINGH vs. TARKESHWAR SINGH AND ANOTHER. xvii) (2013) 7 SCC 653: LILY THOMAS vs. UNION OF INDIA AND OTHERS. xviii) CRL.M.P.NO.18478/2015 DECIDED ON 23.11.2015: DIRECTORATE OF ENFORCEMENT vs. M/S AJANTA MERCHANTS PVT. LTD. xix) W.P. (CR.) NO.325/2010 DECIDED ON 06.08.2010: HARI NARAYAN RAI vs. UNION OF INDIA AND ANOTHER. xx) CR.M.P. NO.2686/2013 DECIDED ON 06.03.2014: NARANDRA MOHAN SINGH AND…

Nataraj Dakshinamurhty vs. The Assistant Director

WP/6159/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ON 03.11.2016: SRI. 114 KATTA SUBRANANYA NAIDU AND ANOTHER vs. STATE OF KARNATAKA. xv) (2003) 3 SCC 57: COMMISSIONER OF INCOME TAX vs. HINDUSTAN BULK CARRIERS. xvi) (2002) 5 SCC 738: SHASHIKANT SINGH vs. TARKESHWAR SINGH AND ANOTHER. xvii) (2013) 7 SCC 653: LILY THOMAS vs. UNION OF INDIA AND OTHERS. xviii) CRL.M.P.NO.18478/2015 DECIDED ON 23.11.2015: DIRECTORATE OF ENFORCEMENT vs. M/S AJANTA MERCHANTS PVT. LTD. xix) W.P. (CR.) NO.325/2010 DECIDED ON 06.08.2010: HARI NARAYAN RAI vs. UNION OF INDIA AND ANOTHER. xx) CR.M.P. NO.2686/2013 DECIDED ON 06.03.2014: NARANDRA MOHAN SINGH AND…

Shri S Thimmaraju vs. The Deputy Director

WP/36310/2017HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ON 03.11.2016: SRI. 114 KATTA SUBRANANYA NAIDU AND ANOTHER vs. STATE OF KARNATAKA. xv) (2003) 3 SCC 57: COMMISSIONER OF INCOME TAX vs. HINDUSTAN BULK CARRIERS. xvi) (2002) 5 SCC 738: SHASHIKANT SINGH vs. TARKESHWAR SINGH AND ANOTHER. xvii) (2013) 7 SCC 653: LILY THOMAS vs. UNION OF INDIA AND OTHERS. xviii) CRL.M.P.NO.18478/2015 DECIDED ON 23.11.2015: DIRECTORATE OF ENFORCEMENT vs. M/S AJANTA MERCHANTS PVT. LTD. xix) W.P. (CR.) NO.325/2010 DECIDED ON 06.08.2010: HARI NARAYAN RAI vs. UNION OF INDIA AND ANOTHER. xx) CR.M.P. NO.2686/2013 DECIDED ON 06.03.2014: NARANDRA MOHAN SINGH AND…

M Gopi vs. The Joint Director

WP/15918/2013HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ON 03.11.2016: SRI. 114 KATTA SUBRANANYA NAIDU AND ANOTHER vs. STATE OF KARNATAKA. xv) (2003) 3 SCC 57: COMMISSIONER OF INCOME TAX vs. HINDUSTAN BULK CARRIERS. xvi) (2002) 5 SCC 738: SHASHIKANT SINGH vs. TARKESHWAR SINGH AND ANOTHER. xvii) (2013) 7 SCC 653: LILY THOMAS vs. UNION OF INDIA AND OTHERS. xviii) CRL.M.P.NO.18478/2015 DECIDED ON 23.11.2015: DIRECTORATE OF ENFORCEMENT vs. M/S AJANTA MERCHANTS PVT. LTD. xix) W.P. (CR.) NO.325/2010 DECIDED ON 06.08.2010: HARI NARAYAN RAI vs. UNION OF INDIA AND ANOTHER. xx) CR.M.P. NO.2686/2013 DECIDED ON 06.03.2014: NARANDRA MOHAN SINGH AND…

Shri V Bhaskar vs. The Deputy Director

WP/27744/2018HC Karnataka11 Dec 2020

Bench: The Hon’Ble Mr. Justice Aravind Kumar W.P. No.38642/2016 C/W W.P. Nos.15917/2013, 15918/2013, 39889/2014, 17894/2015, 24444/2015, 19313/2016, 23176/2016, 33740/2016, 42157/2016, 57756/2016, 62102/2016, 4215/2017, 5269/2017, 6159/2017, 6173/2017, 8261/2017, 13160/2017, 14158/2017, 18557/2017, 36309/2017, 36310/2017, 41176/2017, 46318/2017, 48031/2017, 24480/2018, 27705/2018, 27744/2018, 28027/2018, 35991/2018 (Gm-Res) In W.P. No.38642/2016: Between: 1 . Mr. Dyani Antony Paul S/O Late Joseph Paul Aged About 33 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore - 575 008. 2 . Mr. Lawence Paul S/O Late Joseph Paul Aged About 42 Years No.1/77, Vailankani Cottage Padavinangady, Konchady Mugrody Road Mangalore – 575 008. ®

…ON 03.11.2016: SRI. 114 KATTA SUBRANANYA NAIDU AND ANOTHER vs. STATE OF KARNATAKA. xv) (2003) 3 SCC 57: COMMISSIONER OF INCOME TAX vs. HINDUSTAN BULK CARRIERS. xvi) (2002) 5 SCC 738: SHASHIKANT SINGH vs. TARKESHWAR SINGH AND ANOTHER. xvii) (2013) 7 SCC 653: LILY THOMAS vs. UNION OF INDIA AND OTHERS. xviii) CRL.M.P.NO.18478/2015 DECIDED ON 23.11.2015: DIRECTORATE OF ENFORCEMENT vs. M/S AJANTA MERCHANTS PVT. LTD. xix) W.P. (CR.) NO.325/2010 DECIDED ON 06.08.2010: HARI NARAYAN RAI vs. UNION OF INDIA AND ANOTHER. xx) CR.M.P. NO.2686/2013 DECIDED ON 06.03.2014: NARANDRA MOHAN SINGH AND…

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

…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, the service to be rendered is not a condition precedent and the same does not lose the character of a fee provided the fee so charged is not excessive. It was not necessary that service to be rende…

Government of Andhra Pradesh v. Hindustan Machine Tools Ltd. (7 SCC 653) — Cited in 23 Judgments | BharatTax