Jaydayal Poddar (Deceased) Through L.Rs and Another v. Mst Bibi Hazra and Others

1 SCC 3Reported decision1974#21745 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2018.

Judgments citing Jaydayal Poddar (Deceased) Through L.Rs and Another v. Mst Bibi Hazra and Others

Principal Commissioner of Income Tax (Central)-1 vs. M/S Moonstar Securities Trading and Finance Co. Pvt. Ltd

Appeals are allowed in the aforesaid terms

ITA/84/2018HC Delhi24 Jan 2018

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

…t, the burden of proving that a particular sale is „Benami‟, has to be strictly discharged by adducing legal evidence of a definite character. Thus, in the case of Jaydayal Poddar (Deceased) Through L.Rs and Another versus Mst Bibi Hazra and Others, (1974) 1 SCC 3, Supreme Court has held, as follows: “xxx xxx xxx 6. It is well settled that the burden of proving that a particular sale is benami and the apparent purchaser is not the real owner, always rests on the person asserting it to be so. This burden has to be strictly discharged by adducing legal evidence of a definite character which would either…

Principal Commissioner of Income Tax (Central)-1 vs. M/S Moonstar Securities Trading and Finance Co. Pvt. Ltd

Appeals are allowed in the aforesaid terms

ITA/83/2018HC Delhi24 Jan 2018

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

…t, the burden of proving that a particular sale is „Benami‟, has to be strictly discharged by adducing legal evidence of a definite character. Thus, in the case of Jaydayal Poddar (Deceased) Through L.Rs and Another versus Mst Bibi Hazra and Others, (1974) 1 SCC 3, Supreme Court has held, as follows: “xxx xxx xxx 6. It is well settled that the burden of proving that a particular sale is benami and the apparent purchaser is not the real owner, always rests on the person asserting it to be so. This burden has to be strictly discharged by adducing legal evidence of a definite character which would either…

Pr. Commissioner of Income Tax-6, New Delhi vs. Mayar India Ltd

Appeals are allowed in the aforesaid terms

ITA/85/2018HC Delhi24 Jan 2018

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

…t, the burden of proving that a particular sale is „Benami‟, has to be strictly discharged by adducing legal evidence of a definite character. Thus, in the case of Jaydayal Poddar (Deceased) Through L.Rs and Another versus Mst Bibi Hazra and Others, (1974) 1 SCC 3, Supreme Court has held, as follows: “xxx xxx xxx 6. It is well settled that the burden of proving that a particular sale is benami and the apparent purchaser is not the real owner, always rests on the person asserting it to be so. This burden has to be strictly discharged by adducing legal evidence of a definite character which would either…

Jaydayal Poddar (Deceased) Through L.Rs and Another v. Mst Bibi Hazra and Others (1 SCC 3) — Cited in 3 Judgments | BharatTax