K.K. Modi v. K.N. Modi

3 SCC 573Reported decision1998#9653 most cited

What is K.K. Modi v. K.N. Modi authority for?

Re-litigating an issue already decided constitutes an abuse of the court process, even if not strictly barred by res judicata. The court should not lightly interfere with family arrangements regarding asset division, especially if substantially acted upon.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2010 to 2019.

Also referred to as

K.K. Modi v. K.N. Modi · abuse of process · res judicata · relitigation · family arrangement · division of assets · substantial action

Judgments citing K.K. Modi v. K.N. Modi

M/S Bombay Dyeing & Mfg Co. Ltd vs. Commissioner of Central Excise

C.A. No.-005297-005297 - 2008Supreme Court09 Dec 2019

Bench: HON'BLE MR. JUSTICE A.M. KHANWILKAR

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 5297 OF 2008 M/s. The Bombay Dyeing & Mfg. Co. Ltd. ..…Appellant(s) Versus The Commissioner of Central Excise ….Respondent(s) J U D G M E N T A.M. Khanwilkar, J. 1. This appeal is directed against the judgment and order dated 13.9.2007 passed by the High Court of Judicature at Bombay in Central Excise Appeal No. 237 of 2006. Briefly stated, the appellant is engaged in manufacture of cotton and man­made fabrics. According to the appellant, the…

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

…decided, by the Hon‘ble ITAT and Delhi High Court is a clear abuse of process of the Court, regardless of the principles of Res Judicata. In this connection, relevant portions of the order of Hon'ble Supreme Court in the case of K.K. Modi v. K.N. Modi [1998] 3 SCC 573 is extracted below — The Supreme Court Practice 1995 published by Sweet & Maxwell in paragraph 18/19/33 (page 344) explains the phrase "abuse of the process of the court" thus: "This term connotes that the process of the court must be used bona fide and properly and must not be abused. The court will prevent improper use of its machinery and will i…

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

…decided, by the Hon‘ble ITAT and Delhi High Court is a clear abuse of process of the Court, regardless of the principles of Res Judicata. In this connection, relevant portions of the order of Hon'ble Supreme Court in the case of K.K. Modi v. K.N. Modi [1998] 3 SCC 573 is extracted below — The Supreme Court Practice 1995 published by Sweet & Maxwell in paragraph 18/19/33 (page 344) explains the phrase "abuse of the process of the court" thus: "This term connotes that the process of the court must be used bona fide and properly and must not be abused. The court will prevent improper use of its machinery and will i…

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

…decided, by the Hon‘ble ITAT and Delhi High Court is a clear abuse of process of the Court, regardless of the principles of Res Judicata. In this connection, relevant portions of the order of Hon'ble Supreme Court in the case of K.K. Modi v. K.N. Modi [1998] 3 SCC 573 is extracted below — The Supreme Court Practice 1995 published by Sweet & Maxwell in paragraph 18/19/33 (page 344) explains the phrase "abuse of the process of the court" thus: "This term connotes that the process of the court must be used bona fide and properly and must not be abused. The court will prevent improper use of its machinery and will i…

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

…decided, by the Hon‘ble ITAT and Delhi High Court is a clear abuse of process of the Court, regardless of the principles of Res Judicata. In this connection, relevant portions of the order of Hon'ble Supreme Court in the case of K.K. Modi v. K.N. Modi [1998] 3 SCC 573 is extracted below — The Supreme Court Practice 1995 published by Sweet & Maxwell in paragraph 18/19/33 (page 344) explains the phrase "abuse of the process of the court" thus: "This term connotes that the process of the court must be used bona fide and properly and must not be abused. The court will prevent improper use of its machinery and will i…

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

…decided, by the Hon‘ble ITAT and Delhi High Court is a clear abuse of process of the Court, regardless of the principles of Res Judicata. In this connection, relevant portions of the order of Hon'ble Supreme Court in the case of K.K. Modi v. K.N. Modi [1998] 3 SCC 573 is extracted below — The Supreme Court Practice 1995 published by Sweet & Maxwell in paragraph 18/19/33 (page 344) explains the phrase "abuse of the process of the court" thus: "This term connotes that the process of the court must be used bona fide and properly and must not be abused. The court will prevent improper use of its machinery and will i…

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

…decided, by the Hon‘ble ITAT and Delhi High Court is a clear abuse of process of the Court, regardless of the principles of Res Judicata. In this connection, relevant portions of the order of Hon'ble Supreme Court in the case of K.K. Modi v. K.N. Modi [1998] 3 SCC 573 is extracted below — The Supreme Court Practice 1995 published by Sweet & Maxwell in paragraph 18/19/33 (page 344) explains the phrase "abuse of the process of the court" thus: "This term connotes that the process of the court must be used bona fide and properly and must not be abused. The court will prevent improper use of its machinery and will i…

ACIT, Chennai vs. N.Ramachandran, Chennai

In the result, the appeal filed by the Revenue stands dismissed and the cross-objection of the assessee stands allowed

ITA 7/CHNY/2017[2010-11]Status: DisposedITAT Chennai24 Jul 2018AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.7/Chny/2017 & C.O. No.35/Chny/2017 (In I.T.A. No.7/Chny/2017) "नधा"रण वष" / Assessment Year : 2010-11

For Appellant: Smt. Ruby George, CITFor Respondent: Sh. N. Devanathan, Advocate
Section 148

…r, according to the Ld. counsel, merely because the assessee’s sisters have not joined the family arrangement on 12.08.2009, it does not lose its character as family settlement. Placing reliance on the judgment of Apex Court in K.K. Modi v. K.N. Modi (1998) 3 SCC 573, the Ld.counsel submitted that when the agreement is arrived at between two groups belonging to the same family regarding division of assets, the Apex Court held that the Court should not lightly interfere with it especially when it has been substantially acted upon by the parties. In this case also, according to the Ld. counsel, the parties have…

ITO, Jaipur vs. Land Mark Dilsay P Ltd, Jaipur

Appeals are dismissed in limine but without any order as to costs

ITA 178/JPR/2015[2006-07]Status: DisposedITAT Jaipur08 Jun 2018AY 2006-07
For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Seema Meena (JCIT) fu/kZkfjrh dh vksj ls@
Section 143(1)Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 178/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2006-07 cuke Income Tax Officer, M/s Land Mark Dealers (P) Ltd., 411, 3rd Floor, Shalimar Complex, Vs. Ward-2(2), Jaipur. Church Road, M.I. Road, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACL 2002 N vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k@C.O. No. 18/JP/2015 (Arising out of vk;dj vihy la-@ITA No. 177/JP/2015…

ITO, Jaipur vs. Land Mark Dilsay P Ltd, Jaipur

Appeals are dismissed in limine but without any order as to costs

ITA 177/JPR/2015[2005-06]Status: DisposedITAT Jaipur08 Jun 2018AY 2005-06
For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Seema Meena (JCIT) fu/kZkfjrh dh vksj ls@
Section 143(1)Section 148

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 177/JP/2015 fu/kZkj.k o"kZ@Assessment Year : 2005-06 cuke Income Tax Officer, M/s Land Mark Dealers (P) Ltd., 411, 3rd Floor, Shalimar Complex, Vs. Ward-2(2), Jaipur. Church Road, M.I. Road, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACL 2002 N vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k@C.O. No. 17/JP/2015 (Arising out of vk;dj vihy la-@ITA No. 177/JP/2015…

Commissioner of Income Tax vs. Dwarkadhish Capital Pvt Ltd

Appeals are dismissed

ITA/913/2010HC Delhi02 Aug 2010

Bench: HON'BLE THE ACTING CHIEF JUSTICE,HON'BLE MR. JUSTICE MANMOHAN

Section 143(1)Section 143(2)Section 260ASection 68

…as well as the Division Bench judgment of this Court in the case of the respondent-assessee itself. 11. Consequently, we are of the view that the present appeals amount to relitigation. The Supreme Court in K.K. Modi Vs. K.N. Modi and Ors., (1998) 3 SCC 573 has held, “It is an abuse of the process of the court and contrary to justice and public policy for a party to relitigate the same issue which has already been tried and decided earlier against him. The reagitation may or may not be barred as res judicata. But if the same issue is sought to be reagitated, it also amounts to an abuse of the proc…

K.K. Modi v. K.N. Modi (3 SCC 573) — Cited in 11 Judgments | BharatTax