Hiten P. Dalal v. Bratindranath Banerjee

6 SCC 16Reported decision2001#886 most cited
119

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2025.

Also referred to as

Hiten P. Dalal v. Bratindranath Banerjee · Hiten P. Dalal · Bratindranath Banerjee · 6 SCC 16 · 2001 SCC · Supreme Court · Indian tax law · case law database

Judgments citing Hiten P. Dalal v. Bratindranath Banerjee

Smt. Motamma vs. Deputy Commissioner

WP/25219/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

K T Thipperudrappa vs. The State of Karnataka

WP/50828/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

Sri A M Narayanaswamy vs. The State of Karnataka

WP/8210/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

Sri M B Devayya vs. The State of Karnataka

WP/18327/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

Smt Uma Balagavi vs. State of Karnataka

WP/23800/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

Mr G Pulla Reddy vs. State of Karnataka

WP/56168/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

Smt. B.C.Dharma vs. The State of Karnataka

WP/31322/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

Sri Srikanth vs. The Principal Secretary

WP/22025/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

Smt Meena Poojarthi vs. State of Karnataka

WP/51101/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

Sri S Somashekara Reddy vs. State of Karnataka

WP/36610/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

Rama vs. State of Karnataka

WP/27625/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

Sri. Guruprasad vs. Government of Karnataka

WP/8176/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

P. D. Ponnappa vs. State of Karnataka

WP/12975/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

Rajappa vs. The State of Karnataka

WP/50955/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

Smt M Mamatha vs. State of Karnataka

WP/51879/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

Sri M Philip vs. State of Karnataka

WP/27730/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

Sri Shadakshari vs. The Assistante Executive Engineer

WP/47066/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

N Kamalasambasiva vs. The State of Karnataka

WP/7868/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

B. Krishna Reddy vs. State of Karnataka

WP/5393/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…

Mr Irfan Razack vs. State of Karnataka

WP/51830/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF JANUARY, 2021 PRESENT THE HON’BLE MR. JUSTICE ARAVIND KUMAR AND THE HON’BLE MR. JUSTICE B.A. PATIL W.P. NO.47747/2017 C/W W.P.NOs.433/2017, 10728/2017, 15532/2017, 16281/2017, 17180/2017, 21279/2017, 23095/2017, 23800/2017, 25219/2017, 27437/2017, 27573/2017, 32134/2017, 32849/2017, 33085/2017, 34202/2017, 35384/2017, 36324/2017, 36610/2017, 36640/2017, 36690/2017, 36760/2017, 37713/2017, 40597/2017, 41593/2017, 42959/2017, 43059/2017, 43227/2017, 44273/2017, 44687/2017, 45114/2017, 47887/2017, 50674/2017, 5…