Kanak (SMT) & Anr. v. U.P. Avas Evam Vikas Parishad & Ors.

The Pr. Commissioner of Income Tax vs. M/S Goldman Sachs Services Pvt Ltd

Bench: The Hon'Ble Mr. Justice V. Srishananda Civil Revision Petition No.29/2019 Between

…the order, which is subsequently challenged before the Courts. 82. In this regard, this Court gainfully places reliance on the judgment of the Hon’ble Apex Court in the case of Neelima Srivastava vs. State of Uttar Pradesh and others reported in (2021)7 SCC 693, wherein, at paragraph 29 it is held as under: “xxx xxx xxx Mere overruling of the principles, on which the earlier judgment was passed, by a subsequent judgment of higher forum will not have the effect of uprooting the final adjudication between the parties and set it at naught. There is a distinction between overruling a principle and re…

Jayamuthu vs. State Election Commission for Cooperation

In the result, we dismiss all the writ

Bench: ABHAY SHREENIWAS OKA (CJ),B.V.NAGARATHNA

…State of H.P and Others vs. Gujarat Ambuja Cement Ltd. and Another [(2005) 6 SCC 499]. ii) L.Hirday Narain vs. Income Tax Officer, Bareilly [1970(2) SCC 355]. iii) Kanak (Smt.) and another vs. U.P. Avas Evam Vikas Parishad and Others [(2003) 7 SCC 693] iv) Nandhi Minerals vs. State of Karnataka [SCC Online KAR 3174] v) Pundalik vs. State of Maharashtra and Others [(2005) 7 SCC 181] vi) (2008) 12 SCC 675 vii) (2014) 16 SCC 623 -: 19 :- viii) State of Uttar Pradesh and Another vs. Uttar Pradesh Rajya Khanu Vikas Nigama Sangharsh Samiti and Others [(2008) 12 SC…

Harohalli Milk Producers vs. State Election Commissioner

In the result, we dismiss all the writ

Bench: ABHAY SHREENIWAS OKA (CJ),B.V.NAGARATHNA

…State of H.P and Others vs. Gujarat Ambuja Cement Ltd. and Another [(2005) 6 SCC 499]. ii) L.Hirday Narain vs. Income Tax Officer, Bareilly [1970(2) SCC 355]. iii) Kanak (Smt.) and another vs. U.P. Avas Evam Vikas Parishad and Others [(2003) 7 SCC 693] iv) Nandhi Minerals vs. State of Karnataka [SCC Online KAR 3174] v) Pundalik vs. State of Maharashtra and Others [(2005) 7 SCC 181] vi) (2008) 12 SCC 675 vii) (2014) 16 SCC 623 -: 19 :- viii) State of Uttar Pradesh and Another vs. Uttar Pradesh Rajya Khanu Vikas Nigama Sangharsh Samiti and Others [(2008) 12 SC…

M/S. Sneh Enterprises vs. Commnr. of Customs, New Delhi

The appeal is allowed

…statute is merely referred to or cited in a later statute, or whether it is wholly or partially incorporated therein, is a question of construction." The said decision has been followed in Kanak (SMT) & Anr. vs. U.P. Avas Evam Vikas Parishad & Ors. [(2003) 7 SCC 693]. The Tribunal unfortunately did not address itself on the said question. It, inter alia, relied upon Kiran Spinning Mills (supra), wherein the provisions of Sub-Section (6) of Section 3 of the Customs Tariff Act was attracted. We are herein not dealing with a case of additional duty of excise. In Kiran Spinning Mills (supra), only becaus…