Kerala vs. Padmanabhan Nair. 2) (2016) 2 SCC 143 N.K Ganguly v. CBI, New Delhi. 3)

1 SCC 478Reported decision1996#9486 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2021.

Judgments citing Kerala vs. Padmanabhan Nair. 2) (2016) 2 SCC 143 N.K Ganguly v. CBI, New Delhi. 3)

DR M BASAPPA REDDY vs. STATE OF KARNATAKA

WP/12915/2021HC Karnataka25 Oct 2021

Bench: The Hon’Ble Mr. Justice K.Natarajan Writ Petition No.12915 Of 2021 (Gm-Res)

Section 120Section 13(1)(d)Section 13(2)Section 4(1)Section 482

…wing judgments of the Hon'ble Supreme Court which are as follows: 1) (1999) 5 SCC 690 State of Kerala vs. Padmanabhan Nair. 2) (2016) 2 SCC 143 N.K Ganguly vs. CBI, New Delhi. 3) (2020) 7 SCC 695 D Devaraja vs. Owais Sabeer Hussain. 4) (1996) 1 SCC 478 R Balakrishna Pillai vs. State of Kerala and Another. 9. Per contra, Sri B.S. Prasad, learned counsel appearing for the respondent has contended that the petitioner being the Director of the Mines and Geology Department has given permission without looking to the 10 matter as there is no valid permit for the petitioner for ex…

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2, DELHI vs. PT LP DISPLAY INDONESIA

ITA/145/2021HC Delhi21 Sept 2021

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

Section 34Section 89

…ies PLC (1990) Ch. 433 CA. b. D.H.N. Food Distributors Ltd. v. Tower Hamlets London Borough Council (1976) 1 W.L.R. 852. c. New Horizon Limited v. Union of India (1997) Co. cases 785 (Del). d. New Horizon Limited v. Union of India (1995) 1 SCC 478. e. State of U.P. v. Renu Sagar Power Company (1988) 4 SCC 59. f. Jones v. Lipman [1962] 1 All ER 442. g. Gilford Motor Co. Ltd. v. Horn (1933) ALL ER REP 109.”” 48. According to Mr. Tripathi, learned Senior Counsel appearing for the GNCTD, the aforesaid decision is clearly distinguishable on facts as was noticed by a learned Judge o…

COMMISSIONER OF INCOME TAX (CENTRAL)-I vs. SHRI SURESH NANDA

ITA/847/2016HC Delhi28 Nov 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

…anction granted under Section 197 Cr.P.C. is vitiated as the same does not mention the offences for which it is granted and merely states that the sanction is granted for any other offence punishable. Reliance is placed on the decisions reported as (1996) 1 SCC 478 R. Balakrishna Pillai Vs. State of Kerala & Anr. , (2009) 8 SCC 617 State of M.P. Vs. Sheetla Sahai and 1991 Crl.L.J 462 Harekrushna Patnaik Vs. State of Orissa. Even if the conviction of the appellant is to be upheld, he has been awarded harsh sentence of imprisonment for seven years, thus, in the alternative he be released on the period alr…

DAIKIN AIRCONDITIONING INDIA PVT LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/269/2016HC Delhi27 Jul 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

…anction granted under Section 197 Cr.P.C. is vitiated as the same does not mention the offences for which it is granted and merely states that the sanction is granted for any other offence punishable. Reliance is placed on the decisions reported as (1996) 1 SCC 478 R. Balakrishna Pillai Vs. State of Kerala & Anr. , (2009) 8 SCC 617 State of M.P. Vs. Sheetla Sahai and 1991 Crl.L.J 462 Harekrushna Patnaik Vs. State of Orissa. Even if the conviction of the appellant is to be upheld, he has been awarded harsh sentence of imprisonment for seven years, thus, in the alternative he be released on the period alr…

COMMISSIONER OF INCOME TAX -XI vs. AMIT MALHOTRA

ITA/396/2016HC Delhi26 Jul 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

…anction granted under Section 197 Cr.P.C. is vitiated as the same does not mention the offences for which it is granted and merely states that the sanction is granted for any other offence punishable. Reliance is placed on the decisions reported as (1996) 1 SCC 478 R. Balakrishna Pillai Vs. State of Kerala & Anr. , (2009) 8 SCC 617 State of M.P. Vs. Sheetla Sahai and 1991 Crl.L.J 462 Harekrushna Patnaik Vs. State of Orissa. Even if the conviction of the appellant is to be upheld, he has been awarded harsh sentence of imprisonment for seven years, thus, in the alternative he be released on the period alr…

PR. CIT CENTRAL-1 vs. AMRAPALI GRAND

ITA/323/2016HC Delhi31 May 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…anction granted under Section 197 Cr.P.C. is vitiated as the same does not mention the offences for which it is granted and merely states that the sanction is granted for any other offence punishable. Reliance is placed on the decisions reported as (1996) 1 SCC 478 R. Balakrishna Pillai Vs. State of Kerala & Anr. , (2009) 8 SCC 617 State of M.P. Vs. Sheetla Sahai and 1991 Crl.L.J 462 Harekrushna Patnaik Vs. State of Orissa. Even if the conviction of the appellant is to be upheld, he has been awarded harsh sentence of imprisonment for seven years, thus, in the alternative he be released on the period alr…

PR. COMMISSIONER OF INCOME TAX-2 vs. BHARTI AIRTEL LTD.

ITA/297/2016HC Delhi06 May 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…anction granted under Section 197 Cr.P.C. is vitiated as the same does not mention the offences for which it is granted and merely states that the sanction is granted for any other offence punishable. Reliance is placed on the decisions reported as (1996) 1 SCC 478 R. Balakrishna Pillai Vs. State of Kerala & Anr. , (2009) 8 SCC 617 State of M.P. Vs. Sheetla Sahai and 1991 Crl.L.J 462 Harekrushna Patnaik Vs. State of Orissa. Even if the conviction of the appellant is to be upheld, he has been awarded harsh sentence of imprisonment for seven years, thus, in the alternative he be released on the period alr…

COMMISSIONER OFINCOME TAX(CENTRAL)-II vs. SPN MILK PRODUCTS INDUSTRIES PVT. LTD.

ITA/241/2016HC Delhi06 Apr 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…anction granted under Section 197 Cr.P.C. is vitiated as the same does not mention the offences for which it is granted and merely states that the sanction is granted for any other offence punishable. Reliance is placed on the decisions reported as (1996) 1 SCC 478 R. Balakrishna Pillai Vs. State of Kerala & Anr. , (2009) 8 SCC 617 State of M.P. Vs. Sheetla Sahai and 1991 Crl.L.J 462 Harekrushna Patnaik Vs. State of Orissa. Even if the conviction of the appellant is to be upheld, he has been awarded harsh sentence of imprisonment for seven years, thus, in the alternative he be released on the period alr…

COMMISSIONER OF INCOME TAX-(CENTRAL)-I vs. SIDDHARATH SAREEN

ITA/151/2016HC Delhi23 Feb 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…anction granted under Section 197 Cr.P.C. is vitiated as the same does not mention the offences for which it is granted and merely states that the sanction is granted for any other offence punishable. Reliance is placed on the decisions reported as (1996) 1 SCC 478 R. Balakrishna Pillai Vs. State of Kerala & Anr. , (2009) 8 SCC 617 State of M.P. Vs. Sheetla Sahai and 1991 Crl.L.J 462 Harekrushna Patnaik Vs. State of Orissa. Even if the conviction of the appellant is to be upheld, he has been awarded harsh sentence of imprisonment for seven years, thus, in the alternative he be released on the period alr…

THE COMMISSIONER OF INCOME TAX-II vs. JUBLIANT OIL & GAS PVT.LTD.

ITA/134/2016HC Delhi15 Feb 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…anction granted under Section 197 Cr.P.C. is vitiated as the same does not mention the offences for which it is granted and merely states that the sanction is granted for any other offence punishable. Reliance is placed on the decisions reported as (1996) 1 SCC 478 R. Balakrishna Pillai Vs. State of Kerala & Anr. , (2009) 8 SCC 617 State of M.P. Vs. Sheetla Sahai and 1991 Crl.L.J 462 Harekrushna Patnaik Vs. State of Orissa. Even if the conviction of the appellant is to be upheld, he has been awarded harsh sentence of imprisonment for seven years, thus, in the alternative he be released on the period alr…

M/S. GAMMON INDIA LTD. vs. COMMNR. OF CUSTOMS, MUMBAI

C.A. No.-005166-005166 - 2003Supreme Court06 Jul 2011
Section 130Section 25

…in further appeal to the Tribunal. As aforestated, by the impugned order the Tribunal has allowed the said appeal. Distinguishing the case of New Horizons Limited & Anr. Vs. Union of India & Ors.1, relied on behalf of the importer, the Tribunal 1 (1995) 1 SCC 478 6 has come to the conclusion that the benefit of Exemption Notification cannot be availed of by a joint venture because it is nothing more than an association of two persons, having no identity in law. The Tribunal has gone on to observe that had such a bill of entry been filed even by a joint venture, the department would have been justifie…