Kamarunnisa v. Union of India

1 SCC 128Reported decision1991#16334 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2010 to 2026.

Judgments citing Kamarunnisa v. Union of India

Principal Commissioner of Income Tax-1 vs. M/S. M.M. Engineers and Consultants

ITA/72/2022HC Orissa08 Jan 2026

Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Commissioner of Income Tax (Exemptions) Delhi vs. India Hiv Aids Alliance

ITA/72/2022HC Delhi01 Apr 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

For Respondent: Mr. Chetan Sharma, Additional Solicitor General alongwith Mr
Section 132(4)Section 3(1)Section 482

…t Verified W.P. (CRL.) 72/2022 & W.P. (CRL.) 73/2022 Page 40 of 49 Authority for its „subjective satisfaction‟. 38. The reliance placed by the respondent upon the decision of Kamarunnisa vs. Union of India, reported as (1991) 1 SCC 128, does not come to their aid, since in the present case we agree with the submissions made on behalf of the Detenus, that the present is a case of non-placement of vital facts and documents before the Detaining Authority owing to their illegibility and that the „subjective satisfaction‟ is vitiated since the latter was not in possession of vita…

Commissioner of Income Tax (Exemptions) Delhi vs. India Hiv Aids Alliance

ITA/73/2022HC Delhi01 Apr 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

For Respondent: Mr. Chetan Sharma, Additional Solicitor General alongwith Mr
Section 132(4)Section 3(1)Section 482

…t Verified W.P. (CRL.) 72/2022 & W.P. (CRL.) 73/2022 Page 40 of 49 Authority for its „subjective satisfaction‟. 38. The reliance placed by the respondent upon the decision of Kamarunnisa vs. Union of India, reported as (1991) 1 SCC 128, does not come to their aid, since in the present case we agree with the submissions made on behalf of the Detenus, that the present is a case of non-placement of vital facts and documents before the Detaining Authority owing to their illegibility and that the „subjective satisfaction‟ is vitiated since the latter was not in possession of vita…

The Mavilayi Service Cooperative Bank Ltd vs. Commissioner of Income Tax Calicut

C.A. No.-007343-007350 - 2019Supreme Court12 Jan 2021

Bench: Us, The Assessing Officer Denied Their Claims For Deduction, Relying Upon Section 80P(4) Of The It Act, Holding That As Per The Audited Receipt & 2

Section 147Section 19Section 263Section 80PSection 80P(2)(a)Section 80P(4)

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 7343-7350 OF 2019 THE MAVILAYI SERVICE COOPERATIVE BANK LTD. & ORS. … Appellants Versus COMMISSIONER OF INCOME TAX, CALICUT & ANR. … Respondents WITH CIVIL APPEAL NO.8315 OF 2019 AND CIVIL APPEAL NO. OF 2021 (@ SLP(C) NO._________ OF 2021) (DIARY NO. 31268 OF 2019) J U D G M E N T R.F. Nariman, J. 1. I.A. Nos.192273 and 192277 of 2019 are allowed. Leave granted in the Special Leave Petition arising out of Diary No.31268 of 2019. 1 Digitally signed by Jayant Kumar Arora Dat…

Indian Oil Corporation Ltd vs. Commnr. of Central Excise, Vadodara

C.A. No.-007041-007043 - 2002Supreme Court22 Oct 2010
Section 11ASection 35L

…in oil burning lamps. It is manifest that these two conditions are conjunctive, and therefore, the twin conditions need to be satisfied in order to avail of the concessional rate of duty. 4 (1996) 6 SCC 721 5 (2007) 2 SCC 159 6 (1962) 1 S.C.R. 374 7 (1974) 1 SCC 128 8 In the instant case, the fact that the assessee cleared kerosene manufactured by it to industrial consumers would entail that the assessee cannot claim the benefit of Notifications No. 5/98-CE and 5/99-CE. 18. In light of the foregoing discussion, the impugned order of the Tribunal cannot be flawed, and deserves…

Kamarunnisa v. Union of India (1 SCC 128) — Cited in 5 Judgments | BharatTax