Haradhan Saha v. State of West Bengal and Others

3 SCC 198Reported decision1969#14005 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2026.

Judgments citing Haradhan Saha v. State of West Bengal and Others

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

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

…resh Kumar Goyal v. Union of India and Others, reported as (2005) 8 SCC 276 ii. State of Maharashtra and others v. Bhaurao Punjabrao Gawande, reported as (2008) 3 SCC 613 iii. Haradhan Saha versus State of West Bengal and Others, reported as (1975) 3 SCC 198 iv. Romesh Chandra Mehta vs State of West Bengal, before the Hon‟ble Supreme Court in Criminal Appeal No. 27 of 1967 v. Kamarunnissa Etc. vs Union of India and Ors, reported as 1991 AIR SC 1640 vi. Gautam Jain v. Union of India, reported as (2017) 3 SCC 133. DISCUSSSION 23. Having heard learned counsel appearing on behalf of t…

PR. COMMISSIONER OF INCOME TAX-1 vs. M/S EAST DELHI LEASING PVT. LTD.

The appeal is allowed to the aforesaid extent

ITA/61/2025HC Delhi10 Mar 2025

Bench: HON'BLE MR. JUSTICE TUSHAR RAO GEDELA,HON'BLE CHIEF JUSTICE DEVENDRA KUMAR UPADHYAYA

Section 147Section 148

…CC 71 : AIR 1952 SC 343 : 1952 SCR 1091 : 1953 Cri LJ 129] . This case has been uniformly followed and applied by this Court in a large number of later decisions up-to-date, for instance, the cases of Tufail (Alias) Simmi v. State of Uttar Pradesh [(1969) 3 SCC 198 : 1970 SCC (Cri) 55] and Ramgopal v. State of Maharashtra [(1972) 4 SCC 625 : AIR 1972 SC 656] . It may be useful to extract what Mahajan, J. has laid down in Hanumant case [(1952) 2 SCC 71 : AIR 1952 SC 343 : 1952 SCR 1091 : 1953 Cri LJ 129]: “It is well to remember that in cases where the evidence is of a circumstantial nature, the circumst…

PR. COMMISSIONER OF INCOME TAX-1 vs. M/S EAST DELHI LEASING PVT. LTD.

The appeal is allowed to the aforesaid extent

ITA - 61 / 2025HC Delhi10 Mar 2025
Section 147Section 148

…CC 71 : AIR 1952 SC 343 : 1952 SCR 1091 : 1953 Cri LJ 129] . This case has been uniformly followed and applied by this Court in a large number of later decisions up-to-date, for instance, the cases of Tufail (Alias) Simmi v. State of Uttar Pradesh [(1969) 3 SCC 198 : 1970 SCC (Cri) 55] and Ramgopal v. State of Maharashtra [(1972) 4 SCC 625 : AIR 1972 SC 656] . It may be useful to extract what Mahajan, J. has laid down in Hanumant case [(1952) 2 SCC 71 : AIR 1952 SC 343 : 1952 SCR 1091 : 1953 Cri LJ 129]: “It is well to remember that in cases where the evidence is of a circumstantial nature, the circumst…

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

…resh Kumar Goyal v. Union of India and Others, reported as (2005) 8 SCC 276 ii. State of Maharashtra and others v. Bhaurao Punjabrao Gawande, reported as (2008) 3 SCC 613 iii. Haradhan Saha versus State of West Bengal and Others, reported as (1975) 3 SCC 198 iv. Romesh Chandra Mehta vs State of West Bengal, before the Hon‟ble Supreme Court in Criminal Appeal No. 27 of 1967 v. Kamarunnissa Etc. vs Union of India and Ors, reported as 1991 AIR SC 1640 vi. Gautam Jain v. Union of India, reported as (2017) 3 SCC 133. DISCUSSSION 23. Having heard learned counsel appearing on behalf of t…

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

…resh Kumar Goyal v. Union of India and Others, reported as (2005) 8 SCC 276 ii. State of Maharashtra and others v. Bhaurao Punjabrao Gawande, reported as (2008) 3 SCC 613 iii. Haradhan Saha versus State of West Bengal and Others, reported as (1975) 3 SCC 198 iv. Romesh Chandra Mehta vs State of West Bengal, before the Hon‟ble Supreme Court in Criminal Appeal No. 27 of 1967 v. Kamarunnissa Etc. vs Union of India and Ors, reported as 1991 AIR SC 1640 vi. Gautam Jain v. Union of India, reported as (2017) 3 SCC 133. DISCUSSSION 23. Having heard learned counsel appearing on behalf of t…

GUNWANTLAL GODAWAT vs. UNION OF INDIA CUSTOM AND CENTRAL EXCISE THROUGH COMMISSIONER

The appeals are disposed of as indicated above

C.A. No.-004711-004712 - 2011Supreme Court22 Nov 2017

Bench: HON'BLE MR. JUSTICE J. CHELAMESWAR

Section 126M

…evocably repealed in the absence of a provision in the GOLD ACT similar to Section 117(1) of the ORDINANCE? 22. The judgment of this Court in T. Venkata Reddy & Others v. State of Andhra Pradesh10, would be relevant and helpful to 10 (1985) 3 SCC 198 13 answer the above question. Certain posts of part­time Village Officers were abolished by Section 3 of an Ordinance of the then State of Andhra Pradesh. The Legislature never replaced the ordinance by an enactment. In the litigation that ensued therefrom, one of the questions before this Court was whether th…

The Commissioner of Income Tax IV vs. Shri Raaj Kumar Jain

ITTA/147/2013HC Telangana28 Jun 2013
For Appellant: - Sri Yug Mohit Chaudhary assistedFor Respondent: - A.G.A., Sri Amit Mishra, Sri Gyan
Section 156(3)Section 201Section 302Section 363Section 364Section 366Section 376

…: AIR 1952 SC 343 : 1952 SCR 1091 : 1953 Cri LJ 129] . This case has been uniformly followed and applied by this Court in a large number of later decisions up-to-date, for instance, the cases of Tufail (Alias) Simmi v. State of Uttar Pradesh [(1969) 3 SCC 198 : 1970 SCC (Cri) 55] and Ramgopal v. State of Maharashtra [(1972) 4 SCC 625 : AIR 1972 SC 656] . It may be useful to extract what Mahajan, J. has laid down in Hanumant case [(1952) 2 SCC 71 : AIR 1952 SC 343 : 1952 SCR 1091 : 1953 Cri LJ 129] : “It is well to remember that in cases where the evidence is of a circumstantial nature, the…

Haradhan Saha v. State of West Bengal and Others (3 SCC 198) — Cited in 7 Judgments | BharatTax