Hamza Haji v. State of Kerala

7 SCC 416Reported decision2006#10717 most cited

What is Hamza Haji v. State of Kerala authority for?

A decision obtained by fraud on the court is liable to be set aside. A party who secured such a decision by fraud cannot be allowed to enjoy its fruits.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

Hamza Haji v. State of Kerala · fraud on court · setting aside decision · enjoyment of fruits of fraud · State of Andhra Pradesh v. T.Suryachandra Rao

Sections most often in play

Section 143(3)Section 153ASection 36(1)(va)Section 132Section 132(1)Section 132(3)Section 132(4)Section 139

Issues it is cited on

section 132(3)section 2(45)section 271aabsection 22mere change of opinionsection 271aasection 132(1)section 270section 271asection 127commercial expediencychange of opinion

Judgments citing Hamza Haji v. State of Kerala

Professional Automotives Private Limited, Jammu vs. Assistant Commissioner of Income Tax, Jaipur

In the result the appeal of the assessee in ITA no

ITA 815/JPR/2025[2019-20]Status: DisposedITAT Jaipur23 Jul 2025AY 2019-20
For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

…hamed Idris on 24 June, 2011 in O.S.A.No.310 of 2010- 19. In support of his contention, the learned senior counsel for the appellant/plaintiff relied on the decision of the Hon'ble Supreme Court in Hamza Haji V. State of Kerala and another reported in (2006) 7 SCC 416, wherein it has been observed that a decision obtained by playing a fraud on Court is liable to be set aside on the basic principle that the party who secured such a decision by raud cannot be allowed to enjoy its fruits. The learned senior counsel also relied on the observation of the Hon'ble Supreme Court in State of Andhra Pradesh and another Vs…

Professional Automotives Private Limited, Jammu vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

…ohamed Idris on 24 June, 2011 in O.S.A.No.310 of 2010- 19. In support of his contention, the learned senior counsel for the appellant/plaintiff relied on the decision of the Hon'ble Supreme Court in Hamza Haji V. State of Kerala and another reported in (2006) 7 SCC 416, wherein it has been observed that a decision obtained by playing a fraud on Court is liable to be set aside on the basic principle that the party who secured such a decision by fraud cannot be allowed to enjoy its fruits. The learned senior counsel also relied on the observation of the Hon'ble Supreme Court in State of Andhra Pradesh and another V…

Professional Automotives Private Limited, Jammu vs. Assistant Commissioner of Income Tax, Central Circle -1, Jaipur

ITA 809/JPR/2025[2013-14]Status: DisposedITAT Jaipur23 Jul 2025AY 2013-14
For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

…hamed Idris on 24 June, 2011 in O.S.A.No.310 of 2010- 19. In support of his contention, the learned senior counsel for the appellant/plaintiff relied on the decision of the Hon'ble Supreme Court in Hamza Haji V. State of Kerala and another reported in (2006) 7 SCC 416, wherein it has been observed that a decision obtained by playing a fraud on Court is liable to be set aside on the basic principle that the party who secured such a decision by fraud cannot be allowed to enjoy its fruits. The learned senior counsel also relied on the observation of the Hon'ble Supreme Court in State of Andhra Pradesh and another V…

Rajesh Products, Tonk, Rajasthan vs. ACIT, Jaipur

Appeal is dismissed

ITA 626/JPR/2023[2016-17]Status: DisposedITAT Jaipur18 Jul 2024AY 2016-17
For Appellant: Shri Mahesh Jain, CA (Th. V.C)For Respondent: Shri Bhanwar Singh Ratnu, (CIT-DR)
Section 132(1)Section 132(4)Section 142(1)Section 143(2)Section 143(3)

…ne 2011 in O.S.A.No.310 of 2010 has observed as under: 19. In support of his contention, the learned senior counsel for the appellant/plaintiff relied on the decision of the Hon'ble Supreme Court in Hamza Haji V. State of Kerala and another reported in (2006) 7 SCC 416, wherein it has been observed that a decision obtained by playing a fraud on Court is liable to be set aside on the basic principle that the party who secured such a decision by fraud cannot be allowed to enjoy its fruits. The learned senior counsel also relied on the observation of the Hon'ble Supreme Court in State of Andhra Pradesh and another V…

Pr Commissioner of vs. M/S Syengene

In the result, this writ petition is not only

ITA/185/2016HC Karnataka02 Dec 2020

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar Company Application No. 185 Of 2016 In Company Petition No.182/2014 Between: India Awake For Transparency A Not For Profit Company Incorporated Under Section 25 Of The Companies Act 1956 Having Its Registered Office D - 1, Srishti Cresendo , No 24, Desika Road, Chennai - 600004 Tamilnadu. Represented By Its Authorised Signatory Mr R Subramanian

Section 25

…arned counsel for the applicant placed reliance upon the following decisions: (i) Indian Bank vs. Satyam Fibres - (1996) 5 SCC 550; (ii) A.V.Papayya Sastry vs. Govt. of A.P. - (2007) 4 SCC 221; (iii) Hazma Haji vs. State of Kerala & Another - (2006)7 SCC 416; (iv) SK Gupta vs. KP Jain - (1979) 3 SCC 54; - 10 - (v) Horace Kevin Gonsalves vs. Prabha Ganpat Borkar - 2015(6) Mh.L.J. 208; (vi) Peter John D Souza vs. Armstrong Joseph D' Souza- 2014(3) Mh.L.J. 876; (vii) G H Yusuf Sait vs. S.Ramamurthy - AIR 1963 Mad 367; (viii) Kumaran Vaidhyar & Others vs. K S Venkatishwaran & Others…

DCIT, Central Circle - 2(1), Kolkata vs. M/S. Bhavya Merchandise Pvt. Ltd., Kolkata

In the result, appeals by the revenue are dismissed and cross-objections by the assessee are allowed

ITA 2148/KOL/2017[2011-12]Status: DisposedITAT Kolkata18 Mar 2020AY 2011-12
For Appellant: Mr. R.P. Agarwal, Advocate &For Respondent: Mr. Imokaba Jamir, CIT DR
Section 132Section 143(2)Section 143(3)Section 153ASection 68Section 69C

…e, 2011 in O.S.A.No.310 of 2010 has observed as under: 19. In support of his contention, the learned senior counsel for the appellant/plaintiff relied on the decision of the Hon’ble Supreme Court in Hamza Haji V. State of Kerala and another reported in (2006) 7 SCC 416, wherein it has been observed that a decision obtained by playing a fraud on Court is liable to be set aside on the basic principle that the party who secured such a decision by fraud cannot be allowed to enjoy its fruits. The learned senior counsel also relied on the observation of the Hon’ble Supreme Court in State of Andhra Pradesh and another V…

Pr.Commissioner of Income Tax-2 vs. Sehgal Investments Pvt. Ltd

ITA/234/2019HC Delhi01 Oct 2019

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

…udgment dated 18th February, 2019 passed by the Division Bench of this Court, has been done by the respondents. 22. The Supreme Court in the case of Bihar State Government Secondary School Teachers Association Versus Ashok Kumar Sinha and Others, (2014) 7 SCC 416 has categorically held that the Contempt Court has only to see that a substantial compliance has been made and that no willful disobedience has been made by the concerned party. The relevant paragraphs of the aforesaid judgment read as under: “xxx xxx xxx 24. At the outset, we may observe that we are conscious of the limits within which we…

B.T. Patil and Mahalaxmi Joint Venture vs. Principal Commissioner of Income Tax

ITA/100001/2016HC Karnataka13 Mar 2017

Bench: H.B.PRABHAKARA SASTRY,VINEET KOTHARI

Section 173Section 30

…part of the driver of the tractor, the deceased fell down and succumbed to the injuries sustained. The Tribunal held that the tractor was not used for agricultural 16 2008 ACJ 1388 (SC) = (2008) 7 SCC 416 - 44 - purposes for which it was insured and, therefore, it was held that though the insurer is liable to pay the compensation, the insurer was entitled to recover the same from the insured. In the said case, the High Court allowed the appeal preferred by the insured and therefore, the insurer had approached the Apex Court. From pa…

The Principal Commissioner of Income Tax vs. M/S Bellad and Company

Appeal is allowed

ITA/100154/2015HC Karnataka13 Feb 2017

Bench: The Hon'Ble Mr Justice Hanchate Sanjeevkumar Regular First Appeal No.100154 Of 2015 (Par/Pos) Between:

…not binding on the plaintiffs in respect of some of the schedule properties in the suit. 17. Learned counsel for the appellants/plaintiffs places reliance on the following decisions: 1. HAMZA HAJI VS. STATE OF KERALA AND ANOTHER reported in (2006) 7 SCC 416. - 22 - NC: 2024:KHC-D:6906 RFA No. 100154 of 2015 2. MEGHMALA AND OTHERS VS. G. NARASIMHA REDDY AND OTHERS reported in (2010) 8 SCC 383. 3. JAYASHREE JAYANTH VS. N KRISHNASWAMY & OTHERS (NC: 2023: KHC: 37548-DB) in RP No.540/2019 disposed of on 13.10.2023 4. S.P. CHENGALVARAYA NAIDU VS. JAGANNATH AND OT…

Pr. Commissioner Ofincome Tax (Central)-I vs. Nageshwar Investment Ltd

ITA/407/2015HC Delhi20 Jul 2015

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

Section 114

…that the plaintiff having withheld the said evidence, could not have been awarded the decree in the suit. 11. Learned counsel for the appellant has placed reliance on the judgment of the Supreme Court in Hamza Haji Vs. State of Kerala & Another, (2006) 7 SCC 416, to submit that the conduct of the plaintiff tantamounted to a fraud being played by the plaintiff upon the Court, since the plaintiff deliberately suppressed his income-tax returns, which were the foundation of his claim. The plaintiff had claimed the relief on the basis of non-existent fact. Consequently, the said fraud vitiates the decree…

Hamza Haji v. State of Kerala (7 SCC 416) — Cited in 10 Judgments | BharatTax