Laxmi Raj Shetty & Anr. v. State of Tamil Nadu

3 SCC 319Reported decision1998#24454 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 132 Section 153C Section 292C Section 69A

Judgments citing Laxmi Raj Shetty & Anr. v. State of Tamil Nadu

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-16, DELHI vs. BHARAT BHUSHAN SURI, DELHI

In the result, the appeal of Revenue is allowed for statistical purposes

ITA 2957/DEL/2023[2017-18]Status: DisposedITAT Delhi23 May 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishraita No.2957/Del/2023, A.Y. 2017-18 Dy. Commissioner Of Income Bharat Bhushan Suri Tax, Central Circle-16, E-248, Greater Kailash I, E-2, Jhandewalan Extn. New Delhi Ara Centre, Delhi Pan: Ahnpp6394A New Delhi (Appellant) (Respondent) Appellant By Mr. Javed Akhtar, Cit(Dr) Respondent By Sh. Deepanshu Mehta, Advocate Date Of Hearing 27/02/2025 Date Of Pronouncement 23/05/2025 Order Per Avdhesh Kumar Mishra, Am This Appeal If The Revenue For The Assessment Year (Hereinafter, The ‘Ay’) 2017-18 Filed Is Directed Against The Order Dated 02.08.2023 Passed By The Commissioner Of Income Tax (Appeals)-28, New Delhi [Hereinafter, The ‘Cit(A)’].

Section 132Section 153CSection 69A

…s not signed; hence, it was argued that the same could not be relied upon. The Ld. Counsel placed reliance on following decisions: i. Vinita Chaurasia [2018] 98 Taxmann.com 468 (SC), ii. Andman Timber Industries 281 CTR 241 (SC)’ iii. Laxmi Raj Shetty [1998] 3 SCC 319, iv. V C Shukla 1998 Taxmann.com 2155 (SC), v. Umesh Ishrani [2019] 108 Taxmann.com 437, vi. D K Gupta [2008] 174 Taxmann 476 (Del) vii. Mayfair resorts India Ltd. ITA No.2008/Del/2021 (ITAT Del.) viii. Anil Bala Goyal & Others ITA No. 1533/del/2021 (ITAT Del.) ix. Jai Pal Agarwal ITA No.226/2010 (Del. High Court) 5.1 The Ld. Counsel supported the…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-16, DELHI vs. VINOD KUMAR SURI, DELHI

In the result, the appeal of Revenue is allowed for statistical purposes

ITA 2958/DEL/2023[2017-18]Status: DisposedITAT Delhi21 May 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 132Section 153CSection 69A

Commissioner of Income Tax- TDS, vs. M/S. A.P.Power Generation Corporation Ltd.,

The appeal is partly allowed and the

ITTA/123/2016HC Telangana25 Jan 2017

Bench: The Learned

For Appellant: Dr. Lalit Kumar Sharma, Advocate

…ty only because it is published in a newspaper and is available to the public at large. It is well-established in law that newspaper reports can at best be treated as secondary evidence. This Court in Laxmi Raj Shetty & Anr. v. State of Tamil Nadu, (1988) 3 SCC 319 held that: 27 25. ...We cannot take judicial notice of the facts stated in a news item being in the nature of hearsay secondary evidence unless proved by evidence aliunde. A report in a newspaper is only hearsay evidence. A newspaper is not one of the documents referred to in s. 78(2) of the Evidence Act, 1872 by which an allegation of fa…