(i) Janki Narayan Bhoir v. Narayan Namdeo Kadam

2 SCC 91Reported decision2003#5301 most cited
22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Judgments citing (i) Janki Narayan Bhoir v. Narayan Namdeo Kadam

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

…ned will of 1999 is registered, the mere fact of the registration does not do away with the requirements of the attestation. For such proposition reliance was placed on the decision in 74 (2003) 2 SCC 91 75 (2008) 14 SCC 757 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 157 of 300 Bhagat Ram & Anr. Versus Suresh & Ors.76 and Benga Behera & Anr. Versus Braja Kishore Nanda & Ors.77. It is submitted that there is a serious challenge as to the will of 1999 and the Codicil of 2003. It has b…

M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

…ned will of 1999 is registered, the mere fact of the registration does not do away with the requirements of the attestation. For such proposition reliance was placed on the decision in 74 (2003) 2 SCC 91 75 (2008) 14 SCC 757 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 157 of 300 Bhagat Ram & Anr. Versus Suresh & Ors.76 and Benga Behera & Anr. Versus Braja Kishore Nanda & Ors.77. It is submitted that there is a serious challenge as to the will of 1999 and the Codicil of 2003. It has b…

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S. CENTURY ENKA LIMITED

ITA/7/2020HC Calcutta27 Feb 2023

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ned will of 1999 is registered, the mere fact of the registration does not do away with the requirements of the attestation. For such proposition reliance was placed on the decision in 74 (2003) 2 SCC 91 75 (2008) 14 SCC 757 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 157 of 300 Bhagat Ram & Anr. Versus Suresh & Ors.76 and Benga Behera & Anr. Versus Braja Kishore Nanda & Ors.77. It is submitted that there is a serious challenge as to the will of 1999 and the Codicil of 2003. It has b…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S V2 RETAIL LTD.

ITAT/18/2020HC Calcutta28 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…ned will of 1999 is registered, the mere fact of the registration does not do away with the requirements of the attestation. For such proposition reliance was placed on the decision in 74 (2003) 2 SCC 91 75 (2008) 14 SCC 757 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 157 of 300 Bhagat Ram & Anr. Versus Suresh & Ors.76 and Benga Behera & Anr. Versus Braja Kishore Nanda & Ors.77. It is submitted that there is a serious challenge as to the will of 1999 and the Codicil of 2003. It has b…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. JAGANNATH BANWARILAL TEXOFABS PVT LTD

ITAT/9/2020HC Calcutta27 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…ned will of 1999 is registered, the mere fact of the registration does not do away with the requirements of the attestation. For such proposition reliance was placed on the decision in 74 (2003) 2 SCC 91 75 (2008) 14 SCC 757 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 157 of 300 Bhagat Ram & Anr. Versus Suresh & Ors.76 and Benga Behera & Anr. Versus Braja Kishore Nanda & Ors.77. It is submitted that there is a serious challenge as to the will of 1999 and the Codicil of 2003. It has b…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. J.J.EXPORTERS LTD.

ITAT/5/2020HC Calcutta26 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…ned will of 1999 is registered, the mere fact of the registration does not do away with the requirements of the attestation. For such proposition reliance was placed on the decision in 74 (2003) 2 SCC 91 75 (2008) 14 SCC 757 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 157 of 300 Bhagat Ram & Anr. Versus Suresh & Ors.76 and Benga Behera & Anr. Versus Braja Kishore Nanda & Ors.77. It is submitted that there is a serious challenge as to the will of 1999 and the Codicil of 2003. It has b…

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. L D S CITY PROJECTS PVT LTD

ITAT/3/2020HC Calcutta21 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…ned will of 1999 is registered, the mere fact of the registration does not do away with the requirements of the attestation. For such proposition reliance was placed on the decision in 74 (2003) 2 SCC 91 75 (2008) 14 SCC 757 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 157 of 300 Bhagat Ram & Anr. Versus Suresh & Ors.76 and Benga Behera & Anr. Versus Braja Kishore Nanda & Ors.77. It is submitted that there is a serious challenge as to the will of 1999 and the Codicil of 2003. It has b…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. TCG LIFESCIENCES LTD.

ITAT/10/2020HC Calcutta08 Apr 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ned will of 1999 is registered, the mere fact of the registration does not do away with the requirements of the attestation. For such proposition reliance was placed on the decision in 74 (2003) 2 SCC 91 75 (2008) 14 SCC 757 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 157 of 300 Bhagat Ram & Anr. Versus Suresh & Ors.76 and Benga Behera & Anr. Versus Braja Kishore Nanda & Ors.77. It is submitted that there is a serious challenge as to the will of 1999 and the Codicil of 2003. It has b…

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL-1), KOLKATA vs. M/S. RUNGTA MINES LTD

ITA/13/2020HC Calcutta08 Apr 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ned will of 1999 is registered, the mere fact of the registration does not do away with the requirements of the attestation. For such proposition reliance was placed on the decision in 74 (2003) 2 SCC 91 75 (2008) 14 SCC 757 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 157 of 300 Bhagat Ram & Anr. Versus Suresh & Ors.76 and Benga Behera & Anr. Versus Braja Kishore Nanda & Ors.77. It is submitted that there is a serious challenge as to the will of 1999 and the Codicil of 2003. It has b…

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S THE CALCUTTA TRAMWAYS COMPANY (1978) LTD.

ITAT/20/2020HC Calcutta04 Mar 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ned will of 1999 is registered, the mere fact of the registration does not do away with the requirements of the attestation. For such proposition reliance was placed on the decision in 74 (2003) 2 SCC 91 75 (2008) 14 SCC 757 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 157 of 300 Bhagat Ram & Anr. Versus Suresh & Ors.76 and Benga Behera & Anr. Versus Braja Kishore Nanda & Ors.77. It is submitted that there is a serious challenge as to the will of 1999 and the Codicil of 2003. It has b…

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. M/S. HEIGHT INSURANCE SERVICES LTD

ITAT/4/2020HC Calcutta16 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ned will of 1999 is registered, the mere fact of the registration does not do away with the requirements of the attestation. For such proposition reliance was placed on the decision in 74 (2003) 2 SCC 91 75 (2008) 14 SCC 757 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 157 of 300 Bhagat Ram & Anr. Versus Suresh & Ors.76 and Benga Behera & Anr. Versus Braja Kishore Nanda & Ors.77. It is submitted that there is a serious challenge as to the will of 1999 and the Codicil of 2003. It has b…

PRINCIPAL CIT-14, KOLKATA vs. SHRI VISHWANATH GUPTA

ITA/21/2020HC Calcutta07 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…ned will of 1999 is registered, the mere fact of the registration does not do away with the requirements of the attestation. For such proposition reliance was placed on the decision in 74 (2003) 2 SCC 91 75 (2008) 14 SCC 757 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 157 of 300 Bhagat Ram & Anr. Versus Suresh & Ors.76 and Benga Behera & Anr. Versus Braja Kishore Nanda & Ors.77. It is submitted that there is a serious challenge as to the will of 1999 and the Codicil of 2003. It has b…

RAJESH JAJODIA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 45 KOLKATA AND ORS

ITAT/26/2020HC Calcutta27 Aug 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJARSHI BHARADWAJ

…ned will of 1999 is registered, the mere fact of the registration does not do away with the requirements of the attestation. For such proposition reliance was placed on the decision in 74 (2003) 2 SCC 91 75 (2008) 14 SCC 757 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 157 of 300 Bhagat Ram & Anr. Versus Suresh & Ors.76 and Benga Behera & Anr. Versus Braja Kishore Nanda & Ors.77. It is submitted that there is a serious challenge as to the will of 1999 and the Codicil of 2003. It has b…

M/S SINGHI AND CO vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX VIII

ITA/15/2020HC Calcutta27 Apr 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…ned will of 1999 is registered, the mere fact of the registration does not do away with the requirements of the attestation. For such proposition reliance was placed on the decision in 74 (2003) 2 SCC 91 75 (2008) 14 SCC 757 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 157 of 300 Bhagat Ram & Anr. Versus Suresh & Ors.76 and Benga Behera & Anr. Versus Braja Kishore Nanda & Ors.77. It is submitted that there is a serious challenge as to the will of 1999 and the Codicil of 2003. It has b…

TCG LIFE SCIENCES PVT LTD vs. JOINT COMM OF INCOME TAX RANGE59 KOL AND ANR

ITA/26/2020HC Calcutta04 Mar 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…ned will of 1999 is registered, the mere fact of the registration does not do away with the requirements of the attestation. For such proposition reliance was placed on the decision in 74 (2003) 2 SCC 91 75 (2008) 14 SCC 757 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 157 of 300 Bhagat Ram & Anr. Versus Suresh & Ors.76 and Benga Behera & Anr. Versus Braja Kishore Nanda & Ors.77. It is submitted that there is a serious challenge as to the will of 1999 and the Codicil of 2003. It has b…

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S KESORAM INDUSTRIES LTD.

ITAT/17/2020HC Calcutta13 Jan 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…ned will of 1999 is registered, the mere fact of the registration does not do away with the requirements of the attestation. For such proposition reliance was placed on the decision in 74 (2003) 2 SCC 91 75 (2008) 14 SCC 757 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 157 of 300 Bhagat Ram & Anr. Versus Suresh & Ors.76 and Benga Behera & Anr. Versus Braja Kishore Nanda & Ors.77. It is submitted that there is a serious challenge as to the will of 1999 and the Codicil of 2003. It has b…

SHWETA CHHAWCHHARIA vs. COMMISSIONER OF INCOME TAX, KOLKATA-12

ITAT/15/2020HC Calcutta21 Dec 2020

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…ned will of 1999 is registered, the mere fact of the registration does not do away with the requirements of the attestation. For such proposition reliance was placed on the decision in 74 (2003) 2 SCC 91 75 (2008) 14 SCC 757 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 157 of 300 Bhagat Ram & Anr. Versus Suresh & Ors.76 and Benga Behera & Anr. Versus Braja Kishore Nanda & Ors.77. It is submitted that there is a serious challenge as to the will of 1999 and the Codicil of 2003. It has b…

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-2, KOLKATA vs. ELECTROCAST SALES INDIA LTD.

ITAT/11/2020HC Calcutta18 Dec 2020

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…ned will of 1999 is registered, the mere fact of the registration does not do away with the requirements of the attestation. For such proposition reliance was placed on the decision in 74 (2003) 2 SCC 91 75 (2008) 14 SCC 757 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 157 of 300 Bhagat Ram & Anr. Versus Suresh & Ors.76 and Benga Behera & Anr. Versus Braja Kishore Nanda & Ors.77. It is submitted that there is a serious challenge as to the will of 1999 and the Codicil of 2003. It has b…

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

ITTA/3/2020HC Telangana25 Aug 2020

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

…ned will of 1999 is registered, the mere fact of the registration does not do away with the requirements of the attestation. For such proposition reliance was placed on the decision in 74 (2003) 2 SCC 91 75 (2008) 14 SCC 757 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 157 of 300 Bhagat Ram & Anr. Versus Suresh & Ors.76 and Benga Behera & Anr. Versus Braja Kishore Nanda & Ors.77. It is submitted that there is a serious challenge as to the will of 1999 and the Codicil of 2003. It has b…

SANJAY DALMIA vs. PRINCIPAL COMMISSIONER OF

ITA/345/2018HC Delhi21 Mar 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…lled for the purpose of proving its execution, if there be an attesting witness alive, and subject to the process of the court and capable of giving evidence.” 60. The issue was resolved beyond controversy in Janki Narayan Bhoir v. Narayan Namdeo Kadam (2003) 2 SCC 91 where it has been held that clause (c) of Section 63 of the Indian Succession Act requires and mandates attestation of a Will by two or more persons as witnesses, albeit Section 68 of the Indian Evidence Act, 1872 gives concession to those who want to prove and establish a Will in the court of law by examining at least one attesting witness who coul…

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