Horn v. Jahan Ara

2 SCC 189Reported decision1973#13680 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2019 to 2020.

Judgments citing Horn v. Jahan Ara

Mr. Venu vs. The Reserve Bank of India

Accordingly, Writ Petition is dismissed

WP/760/2020HC Karnataka24 Sept 2020

Bench: The Hon'Ble Mr.Justice P. B. Bajanthri Writ Petition No.760/2020 (Gm - Res)

Section 14

…and in respect of decisions which are rendered per incuriam it cannot be said that the Supreme Court has declared the law on a given subject matter. In this connection reliance has been placed on ‘HYDER CONSULTING (UK) LTD., VS. STATE OF ORISSA, (2015) 2 SCC 189. 14 “10. The contention of the petitioner that the aforesaid decisions of the Supreme Court are per incuriam cannot be accepted. It is pertinent to note that in the aforesaid decision, the Supreme Court was dealing with the claim of the tenants against whom an order under Section 14 of the Act was passed and the provisions of Amend…

Yum! Restaurants Marketing Pvt. Ltd., Gurgaon vs. ITO, Ward- 27(4), New Delhi

ITA 2561/DEL/2018[2013-14]Status: DisposedITAT Delhi09 Sept 2019AY 2013-14

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…, Vs Income tax Officer AY 2001-02, 2002-03,2003-04,2006-07, 2008-09, 2009-10, 2010-11 & 2013-14 Explanation IV is to compel the plaintiff or the defendant to take all the grounds of attack or defense in one and the same suit. fVide Horn v. Jahan Ara, [1973] 2 SCC 189 192 : AIR (1973) SC 1406 (1409); Jaswant Singh v. Custodian of Evacuee Property, [1985] 3 SCC 648: AIR (1985) SC 1096 : (1985) Supp 1 SCR 331; Forward Construction Co. v. Prabhat Mandal, (1986) 1 SCC 100 : AIR (1986) SC 391 : [1985] Supp 3 SCR 766; Direct Recruits Class II Engineering Officers' Association v. State of Maharashtra. [1990] 2 SCC 715:…

Yum Restaurants Marketing Pvt Ltd vs. ITO Ward 18 (4)

ITA 938/DEL/2007[2003-2004]Status: DisposedITAT Delhi09 Sept 2019AY 2003-2004

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…, Vs Income tax Officer AY 2001-02, 2002-03,2003-04,2006-07, 2008-09, 2009-10, 2010-11 & 2013-14 Explanation IV is to compel the plaintiff or the defendant to take all the grounds of attack or defense in one and the same suit. fVide Horn v. Jahan Ara, [1973] 2 SCC 189 192 : AIR (1973) SC 1406 (1409); Jaswant Singh v. Custodian of Evacuee Property, [1985] 3 SCC 648: AIR (1985) SC 1096 : (1985) Supp 1 SCR 331; Forward Construction Co. v. Prabhat Mandal, (1986) 1 SCC 100 : AIR (1986) SC 391 : [1985] Supp 3 SCR 766; Direct Recruits Class II Engineering Officers' Association v. State of Maharashtra. [1990] 2 SCC 715:…

M/S. Yum! Restaurants Marketing Pvt. Ltd., Gurgaon vs. ITO, New Delhi

ITA 5895/DEL/2015[2009-10]Status: DisposedITAT Delhi09 Sept 2019AY 2009-10

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…, Vs Income tax Officer AY 2001-02, 2002-03,2003-04,2006-07, 2008-09, 2009-10, 2010-11 & 2013-14 Explanation IV is to compel the plaintiff or the defendant to take all the grounds of attack or defense in one and the same suit. fVide Horn v. Jahan Ara, [1973] 2 SCC 189 192 : AIR (1973) SC 1406 (1409); Jaswant Singh v. Custodian of Evacuee Property, [1985] 3 SCC 648: AIR (1985) SC 1096 : (1985) Supp 1 SCR 331; Forward Construction Co. v. Prabhat Mandal, (1986) 1 SCC 100 : AIR (1986) SC 391 : [1985] Supp 3 SCR 766; Direct Recruits Class II Engineering Officers' Association v. State of Maharashtra. [1990] 2 SCC 715:…

M/S. Yum! Restaurants Marketing Pvt. Ltd., Gurgaon vs. ITO, New Delhi

ITA 5894/DEL/2015[2008-09]Status: DisposedITAT Delhi09 Sept 2019AY 2008-09

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…, Vs Income tax Officer AY 2001-02, 2002-03,2003-04,2006-07, 2008-09, 2009-10, 2010-11 & 2013-14 Explanation IV is to compel the plaintiff or the defendant to take all the grounds of attack or defense in one and the same suit. fVide Horn v. Jahan Ara, [1973] 2 SCC 189 192 : AIR (1973) SC 1406 (1409); Jaswant Singh v. Custodian of Evacuee Property, [1985] 3 SCC 648: AIR (1985) SC 1096 : (1985) Supp 1 SCR 331; Forward Construction Co. v. Prabhat Mandal, (1986) 1 SCC 100 : AIR (1986) SC 391 : [1985] Supp 3 SCR 766; Direct Recruits Class II Engineering Officers' Association v. State of Maharashtra. [1990] 2 SCC 715:…

ITO, New Delhi vs. M/S. Yum Restaurant Marketing Pvt. Ltd., Gurgaon

ITA 5735/DEL/2015[2008-09]Status: DisposedITAT Delhi09 Sept 2019AY 2008-09

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…, Vs Income tax Officer AY 2001-02, 2002-03,2003-04,2006-07, 2008-09, 2009-10, 2010-11 & 2013-14 Explanation IV is to compel the plaintiff or the defendant to take all the grounds of attack or defense in one and the same suit. fVide Horn v. Jahan Ara, [1973] 2 SCC 189 192 : AIR (1973) SC 1406 (1409); Jaswant Singh v. Custodian of Evacuee Property, [1985] 3 SCC 648: AIR (1985) SC 1096 : (1985) Supp 1 SCR 331; Forward Construction Co. v. Prabhat Mandal, (1986) 1 SCC 100 : AIR (1986) SC 391 : [1985] Supp 3 SCR 766; Direct Recruits Class II Engineering Officers' Association v. State of Maharashtra. [1990] 2 SCC 715:…

M/S. Yum! Restaurants Marketing Pvt. Ltd., Gurgaon vs. ITO, New Delhi

ITA 4079/DEL/2015[2010-11]Status: DisposedITAT Delhi09 Sept 2019AY 2010-11

Bench: Shri Beena A Pillai & Shri Prashant Maharishi

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri J. K. Mishra, CIT DR

…, Vs Income tax Officer AY 2001-02, 2002-03,2003-04,2006-07, 2008-09, 2009-10, 2010-11 & 2013-14 Explanation IV is to compel the plaintiff or the defendant to take all the grounds of attack or defense in one and the same suit. fVide Horn v. Jahan Ara, [1973] 2 SCC 189 192 : AIR (1973) SC 1406 (1409); Jaswant Singh v. Custodian of Evacuee Property, [1985] 3 SCC 648: AIR (1985) SC 1096 : (1985) Supp 1 SCR 331; Forward Construction Co. v. Prabhat Mandal, (1986) 1 SCC 100 : AIR (1986) SC 391 : [1985] Supp 3 SCR 766; Direct Recruits Class II Engineering Officers' Association v. State of Maharashtra. [1990] 2 SCC 715:…

Horn v. Jahan Ara (2 SCC 189) — Cited in 7 Judgments | BharatTax