Joint Action Committee of Airline Pilots Association of India v. DG of Civil Aviation

5 SCC 435Reported decision2011#25145 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 139 Section 142(1)Section 144 Section 250 Section 69A

Judgments citing Joint Action Committee of Airline Pilots Association of India v. DG of Civil Aviation

Shashi Rani, Agra vs. Commissioner of Income Tax (Appeals), Agra

In the result, appeal is dismissed

ITA 64/AGR/2023[2017-18]Status: DisposedITAT Agra29 Apr 2025AY 2017-18

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2017-18

Section 139Section 142(1)Section 144Section 250Section 69A

…and invokes its writ jurisdiction must go with clean hands. He cannot prevaricate and take any consistent positions.” Similar view was taken by Hon’ble Apex Court in Joint Action Committee of Airline Pilots Association of India vs. DG of Civil Aviation [2011] 5 SCC 435 as under : “12. The doctrine of election is based on the rule of estoppel- the principle that one cannot approbate and reprobate inheres in it. The doctrine of estoppel by election is one of the species of estoppels in pais (or equitable estoppel), which is a rule in equity. …………………………....................... Taking inconsistent pleas by a party m…

R Janardhana Babu vs. The Managing Director

Accordingly, the writ petitions are allowed

WP/37528/2010HC Karnataka07 Jul 2017

Bench: The Hon’Ble Mr. Justice B. Veerappa

…not say at one time that a transaction is valid and thereby obtain some advantage, to which he could only be entitled on the footing that it is valid, and then turn round and say it is void for the purpose of securing some other advantage. (15) (2011)5 SCC 435 {JOINT ACTION COMMITTEE OF AIR LINE PILOTS’ ASSOCIATION OF INDIA .vs. DG OF CIVIL AVIATION} wherein the Hon’ble Supreme Court held at paragraph 12 as under: Para 12: The doctrine of election is based on the rule of estoppel – the principle that one cannot approbate and reprobate inheres in it. The doctrine of estoppel by election is one…

Commissioner of Income Tax-V vs. M/s C Eswar Reddy, Co., PAN AACFC7761J

ITTA/454/2015HC Telangana22 Dec 2015

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 3

…tands in the same case. A party cannot be permitted to approbate and reprobate on the same facts and take inconsistent shifting stands………….” 13. A similar view was taken in Joint Action Committee of Air Line Pilots' Assn. of India v. DGCA [(2011) 5 SCC 435], observing: “12. The doctrine of election is based on the rule of estoppel—the principle that one cannot approbate and reprobate inheres in it. The doctrine of estoppel by election is one of the species of estoppels in pais (or equitable estoppel), which is a rule in equity…… Taking inconsistent pleas by a party makes its conduct far from…