Govind Saran Ganga Saran v. CST

155 ITR 144Supreme Court of India1985#11137 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2008 to 2023.

Issues it is cited on

section 271(c)section 272bbsection 272bsection 272section 271csection 194asection 292bsection 44aassessee in defaultsection 201(1)section 44absection 201

Judgments citing Govind Saran Ganga Saran v. CST

Manessh Sharma, Jabalpur vs. Joint Commissioner of Income Tax Officer (TDS) Bhopal, Bhopal

In the result, all appeals filed by the assessee are allowed

ITA 99/JAB/2023[2010-11]Status: DisposedITAT Jabalpur22 Sept 2023AY 2010-11

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

…arma vs JCIT-TDS In the case of CIT Bangalore Vs. Infosys Technologies Limited (2008) 297 ITR 167/214 CTR293/166 Taxman 204 the Hon'ble Supreme Court in para 6 of the said judgment cited the following:- 6. In the case of Govind Saran Ganga Saran Vs. CST[1985] 155 ITR 144 this Court held that there are four components of tax. The first component is the character of the imposition, the second is the person on whom the levy is imposed, the third is the rate at which tax is imposed and the fourth is the value to which the rate is applied for computing tax liability. It was further held that if there is ambiguity in a…

Manessh Sharma, Jabalpur vs. Joint Commissioner of Income Officer (TDS), Bhopal

In the result, all appeals filed by the assessee are allowed

ITA 103/JAB/2023[2014-15]Status: DisposedITAT Jabalpur22 Sept 2023AY 2014-15

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

…arma vs JCIT-TDS In the case of CIT Bangalore Vs. Infosys Technologies Limited (2008) 297 ITR 167/214 CTR293/166 Taxman 204 the Hon'ble Supreme Court in para 6 of the said judgment cited the following:- 6. In the case of Govind Saran Ganga Saran Vs. CST[1985] 155 ITR 144 this Court held that there are four components of tax. The first component is the character of the imposition, the second is the person on whom the levy is imposed, the third is the rate at which tax is imposed and the fourth is the value to which the rate is applied for computing tax liability. It was further held that if there is ambiguity in a…

Manessh Sharma, Jabalpur vs. Joint Commissioner of Income Officer (TDS), Bhopal

In the result, all appeals filed by the assessee are allowed

ITA 102/JAB/2023[2013-14]Status: DisposedITAT Jabalpur22 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

…arma vs JCIT-TDS In the case of CIT Bangalore Vs. Infosys Technologies Limited (2008) 297 ITR 167/214 CTR293/166 Taxman 204 the Hon'ble Supreme Court in para 6 of the said judgment cited the following:- 6. In the case of Govind Saran Ganga Saran Vs. CST[1985] 155 ITR 144 this Court held that there are four components of tax. The first component is the character of the imposition, the second is the person on whom the levy is imposed, the third is the rate at which tax is imposed and the fourth is the value to which the rate is applied for computing tax liability. It was further held that if there is ambiguity in a…

Manessh Sharma, Jabalpur vs. Joint Commissioner of Income Tax Officer (TDS) Bhopal, Bhopal

In the result, all appeals filed by the assessee are allowed

ITA 101/JAB/2023[2012-13]Status: DisposedITAT Jabalpur22 Sept 2023AY 2012-13

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

…arma vs JCIT-TDS In the case of CIT Bangalore Vs. Infosys Technologies Limited (2008) 297 ITR 167/214 CTR293/166 Taxman 204 the Hon'ble Supreme Court in para 6 of the said judgment cited the following:- 6. In the case of Govind Saran Ganga Saran Vs. CST[1985] 155 ITR 144 this Court held that there are four components of tax. The first component is the character of the imposition, the second is the person on whom the levy is imposed, the third is the rate at which tax is imposed and the fourth is the value to which the rate is applied for computing tax liability. It was further held that if there is ambiguity in a…

Manessh Sharma, Jabalpur vs. Joint Commissionr of Income Tax Officer (TDS), Bhopal

In the result, all appeals filed by the assessee are allowed

ITA 100/JAB/2023[2011-12]Status: DisposedITAT Jabalpur22 Sept 2023AY 2011-12

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 201(1)Section 250Section 271Section 271C

…arma vs JCIT-TDS In the case of CIT Bangalore Vs. Infosys Technologies Limited (2008) 297 ITR 167/214 CTR293/166 Taxman 204 the Hon'ble Supreme Court in para 6 of the said judgment cited the following:- 6. In the case of Govind Saran Ganga Saran Vs. CST[1985] 155 ITR 144 this Court held that there are four components of tax. The first component is the character of the imposition, the second is the person on whom the levy is imposed, the third is the rate at which tax is imposed and the fourth is the value to which the rate is applied for computing tax liability. It was further held that if there is ambiguity in a…

Shri Manoj Madanlal Chhajed, Pune vs. Assistant Commissioner of Income Tax, Circle -1(1)Pune, Pune

In the result, the appeal filed by the assessee in ITA

ITA 725/PUN/2022[2018-19]Status: DisposedITAT Pune28 Jun 2023AY 2018-19

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / It(Ss)A Nos.91 To 96/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 To 2017-18 Shri Manoj Madanlal Vs. Acit, Central Circle- Chhajed, 1(1), Pune. 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / It(Ss)A Nos.97 & 98/Pun/2022 िनधा"रण वष" / Assessment Years : 2012-13 & 2015-16 Acit, Circle-1(1), Pune. Vs. Shri Manoj Madanlal Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent आयकर अपील सं. / Ita No.725/Pun/2022 िनधा"रण वष" / Assessment Year: 2018-19 Shri Manoj Madanlal Vs. Acit, Circle-1(1), Pune. Chhajed, 601, A-8 Building, Karishma Housing Society, Near Sangam Press, Kothrud, Pune- 411029. Pan : Aalpc4991M Appellant Respondent

For Appellant: Shri Ratan SamalFor Respondent: Shri Keyur Patel
Section 132(4)Section 139(1)

…rates are prescribed in the annual Finance Act. Therefore, these entries have no value in determining total income on the basis of seized diary. Our view in this regard is supported by the decision of Hon'ble Supreme Court in Govind Saran Ganga Saran v. CST, 155 ITR 144 (SC), wherein, it was held that for the purpose of charging to tax, there should be four components to be satisfied. For the sake of convenience, we refer to the relevant head notes from that decision: 25 IT(SS)A Nos.91 to 96/PUN/2022 IT(SS)A Nos.97 & 98/PUN/2022 “The component which enter into the concept of a tax are well known. The first is t…

K.L. Swamy vs. The Commissioner of Income Tax

C.A. No.-003704-003704 - 2012Supreme Court13 Jan 2023

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

Section 113Section 132Section 140ASection 158BSection 234A

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 3704 OF 2012 K.L. Swamy ...Appellant(s) Versus The Commissioner of Income Tax & Anr. …Respondent(s) WITH CIVIL APPEAL NO. 3706 OF 2012 CIVIL APPEAL NO. 3705 OF 2012 CIVIL APPEAL NO. 3707 OF 2012 CIVIL APPEAL NO. 3708 OF 2012 CIVIL APPEAL NO. 3709 OF 2012 J U D G M E N T : 1 : Digitally signed by R Natarajan Date: 2023.01.13 16:29:07 IST Reason: Signature Not Verified M.R. SHAH, J. 1. As common question of law and facts arise in this group of appeals, all these appeals are decided and dispos…

Commr.of Income Tax-I, New Delhi vs. Vatika Township P.Ltd

Appeals of the assessees are allowed deleting the surcharge levied by the

C.A. No.-008750-008750 - 2014Supreme Court15 Sept 2014
Section 113Section 132Section 154Section 158B

…alidity.” It is clear from the above that the rate at which the tax is to be imposed is an essential component of tax and where the rate is not stipulated or it cannot be applied with precision, it would be difficult to tax a person. This very 12 155 ITR 144 Civil Appeal No.________ of 2014 & connected matters Page 45 of 57 (arising out of S.L.P. (C) Nos. 540 of 2009) Page 46 JUDGMENT conceptualisation of tax was rephrased in C.I.T., Bangalore v. B.C. Srinivasa Shetty13, in the following manner: “The character of computation of provisions in each case bears a relationship to the…

Commr.of Income Tax, Bangalore vs. M/S Infosys Technologies Ltd

C.A. No.-003725-003725 - 2007Supreme Court04 Jan 2008
For Respondent: Infosys Technologies Ltd
Section 17(2)(iii)Section 192

…employees from exercise of stock option granted to them by the company through the Trust, is the question which arises for determination in these civil appeals. 6. In the case of Govind Saran Ganga Saran v. Commissioner of Sales Tax and Ors. [(1985) 155 ITR 144 (SC)] this Court held that there are four components of tax. The first component is the character of the imposition, the second is the person on whom the levy is imposed, the third is the rate at which tax is imposed and the fourth is the value to which the rate is applied for computing tax liability. It was further held that if there is am…

Govind Saran Ganga Saran v. CST (155 ITR 144) — Cited in 9 Judgments | BharatTax