Limited v. Geeta Bhat & Ors., 2008 (12) SCC 426; and National Insurance Company Limited v. Laxmi Narain Dhut

3 SCC 700Reported decision1992#8004 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2023.

Judgments citing Limited v. Geeta Bhat & Ors., 2008 (12) SCC 426; and National Insurance Company Limited v. Laxmi Narain Dhut

DEPUTY COMMISSIONER OF INCOME-TAX, (EXEMPTIONS),, AURANGABAD vs. VISHWATMAK JANGLI MAHARAJ ASHRAM TRUST,, AHMEDNAGAR

In the result, the appeal of Revenue is dismissed

ITA 861/PUN/2019[2015-16]Status: DisposedITAT Pune31 Jul 2023AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri G.D. Padmahshali

For Appellant: Shri Abhay ShastriFor Respondent: Shri M.G. Jasnani
Section 11(1)(a)Section 115BSection 12ASection 24(2)(iia)Section 80G

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.861/PUN/2019 धििधारण वर्ा / Assessment Year : 2015-16 Dy. Commissioner of Income Tax (Exemptions), Aurangabad .......अपीलार्थी / Appellant बनाम / V/s. Vishwatmak Jangli Maharaj Ashram Trust, Chaitanyapuri, Shirdi-Kopargaon Road, At Kokmathan, Post-Jeur Kumbhari, Taluka-Kopargaon, Dist.-Ahmednagar – 423601 PAN : AAATV1688B ……प्रत्यर्थी / Respondent Assessee by : Shri Abhay Shastri Revenue by : S…

THE PR.COMMISSIONER OF INCOME TAX vs. SRI KOUNDINYA EDUCATIONAL SOCIETY

ITTA/179/2019HC Andhra Pradesh29 Oct 2019

Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY

…inistration & Urban Development 7. G.P. for Legislative Affairs 8. G.P. for General Administration Department <GIST: > HEAD NOTE: ? Cases referred CJ, MSM,J and DVSS,J W.P.Nos.13203 of 2020 & batch 3 1. (2003) 6 SCC 697 2. (2007) 3 SCC 700 3. (1985) 1 SCC 162 4. 1985 (Supp) SCC 607 5. AIR 1982 SC 1106 6. (2001) 7 SCC 126 7. (2004) 5 SCC 729 8. (2013) 14 SCC 685 9. AIR 1988 SC 1681 10. (1989) 4 SCC 187 11. (1989) 4 SCC 244 12. (1848) CB 895, 917-918 13. (1894) 1 Mans 218 14. (1906) AC 254 15. (ILR (1977) 2 Delhi 649 16. AIR 2014 SC 1 17. (2010) 11 SCC 186 18. (1996) 6…

PR COMM OF INCOME TAX, TIRUPATI, CHITTOOR DIST vs. M/S MADURAI POWER CORP PVT LTD., CHENNAI

The Appeal is hereby dismissed without costs by

ITTA/159/2016HC Telangana27 Sept 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

…ord to overlook the fact that the science of identification of Handwriting is an imperfect and frail one as compared to the science of identification of fingerprints.” 21960 AIR (AP) 359 3(1992) 3 SCC 700 10 T.M.R.,J AS No.159 of 2016 “No hard and fast rule can be laid down in this behalf but the Court has to decide in each case of its own merits what weight it should attach to the opinion of the expert.“ 22. In order to satisfy myself, I have seen the admitted and disputed signatures of the defendants. I have no reason to doubt…

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

…dence of various witnesses, four persons sustained severe bullet injuries by the firing by the accused and his associates, that admission of guilt in Section 313 statement cannot be brushed aside. This Court in State of Maharashtrav. Sukhdev Singh [(1992) 3 SCC 700 : 1992 SCC (Cri) 705] held that since no oath is administered to the accused, the statement made by the accused under Section 313 CrPC will not be evidence stricto sensu and the accused, of course, shall not render himself liable to punishment merely on the basis of answers given while he was being examined under Section 313 CrPC. But, sub-se…

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

…dence of various witnesses, four persons sustained severe bullet injuries by the firing by the accused and his associates, that admission of guilt in Section 313 statement cannot be brushed aside. This Court in State of Maharashtrav. Sukhdev Singh [(1992) 3 SCC 700 : 1992 SCC (Cri) 705] held that since no oath is administered to the accused, the statement made by the accused under Section 313 CrPC will not be evidence stricto sensu and the accused, of course, shall not render himself liable to punishment merely on the basis of answers given while he was being examined under Section 313 CrPC. But, sub-se…

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

…dence of various witnesses, four persons sustained severe bullet injuries by the firing by the accused and his associates, that admission of guilt in Section 313 statement cannot be brushed aside. This Court in State of Maharashtrav. Sukhdev Singh [(1992) 3 SCC 700 : 1992 SCC (Cri) 705] held that since no oath is administered to the accused, the statement made by the accused under Section 313 CrPC will not be evidence stricto sensu and the accused, of course, shall not render himself liable to punishment merely on the basis of answers given while he was being examined under Section 313 CrPC. But, sub-se…

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

…dence of various witnesses, four persons sustained severe bullet injuries by the firing by the accused and his associates, that admission of guilt in Section 313 statement cannot be brushed aside. This Court in State of Maharashtrav. Sukhdev Singh [(1992) 3 SCC 700 : 1992 SCC (Cri) 705] held that since no oath is administered to the accused, the statement made by the accused under Section 313 CrPC will not be evidence stricto sensu and the accused, of course, shall not render himself liable to punishment merely on the basis of answers given while he was being examined under Section 313 CrPC. But, sub-se…

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

…dence of various witnesses, four persons sustained severe bullet injuries by the firing by the accused and his associates, that admission of guilt in Section 313 statement cannot be brushed aside. This Court in State of Maharashtrav. Sukhdev Singh [(1992) 3 SCC 700 : 1992 SCC (Cri) 705] held that since no oath is administered to the accused, the statement made by the accused under Section 313 CrPC will not be evidence stricto sensu and the accused, of course, shall not render himself liable to punishment merely on the basis of answers given while he was being examined under Section 313 CrPC. But, sub-se…

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

…dence of various witnesses, four persons sustained severe bullet injuries by the firing by the accused and his associates, that admission of guilt in Section 313 statement cannot be brushed aside. This Court in State of Maharashtrav. Sukhdev Singh [(1992) 3 SCC 700 : 1992 SCC (Cri) 705] held that since no oath is administered to the accused, the statement made by the accused under Section 313 CrPC will not be evidence stricto sensu and the accused, of course, shall not render himself liable to punishment merely on the basis of answers given while he was being examined under Section 313 CrPC. But, sub-se…

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

…dence of various witnesses, four persons sustained severe bullet injuries by the firing by the accused and his associates, that admission of guilt in Section 313 statement cannot be brushed aside. This Court in State of Maharashtrav. Sukhdev Singh [(1992) 3 SCC 700 : 1992 SCC (Cri) 705] held that since no oath is administered to the accused, the statement made by the accused under Section 313 CrPC will not be evidence stricto sensu and the accused, of course, shall not render himself liable to punishment merely on the basis of answers given while he was being examined under Section 313 CrPC. But, sub-se…

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

…dence of various witnesses, four persons sustained severe bullet injuries by the firing by the accused and his associates, that admission of guilt in Section 313 statement cannot be brushed aside. This Court in State of Maharashtrav. Sukhdev Singh [(1992) 3 SCC 700 : 1992 SCC (Cri) 705] held that since no oath is administered to the accused, the statement made by the accused under Section 313 CrPC will not be evidence stricto sensu and the accused, of course, shall not render himself liable to punishment merely on the basis of answers given while he was being examined under Section 313 CrPC. But, sub-se…

COMMISSIONER OF INCOME TAX vs. BHARTI CELLULAR LTD.

The appeals are disposed of in above terms

ITA/893/2010HC Delhi19 Dec 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…Swaran Singh & Ors., (2004) 3 SCC 297; Oriental Insurance Co. Ltd. v. Zaharulnisha and Ors., (2008) 12 SCC 385; National Insurance Company Limited v. Geeta Bhat & Ors., 2008 (12) SCC 426; and National Insurance Company Limited v. Laxmi Narain Dhut, (2007) 3 SCC 700 on the other and held that in view of the three Judge Bench decisions in Sohan Lal Passi(supra) and Swaran Singh(supra), the liability of the Insurance Company vis- à-vis the third party is statutory. If the Insurance Company successfully proves conscious breach of the terms of the insurance policy, it would merely be entitled to recovery righ…

The Commissioner of Income Tax IV vs. Prefab Gratings Limited,

ITTA/321/2013HC Telangana07 Aug 2013

Bench: Honourable Mr. Justice Manish Choudhury Judgment & Order (Cav) Date : 24-05-2019

For Respondent: MRMIJANUR RAHMAN
Section 166Section 173

…doubt, must arrive at a finding on the basis of the materials available on records.” 25. Upon consideration of the decision in Swaran Singh (supra), the Supreme Court in the case of National Insurance Co. Ltd. vs. Laxmi Narain Dhut, reported in (2007) 3 SCC 700, had noted down the situations in which the driver of a motor vehicle cannot be said to be duly licensed – (a) the driver had a driving licence but it was fake; (b) the driver had a driving licence which originally was fake but the same was renewed subsequently by a proper licensing authority; (c) the driver had no licence at a…

CIT vs. MOTIWALA & SONS

The appeals are disposed of in above terms

ITA/34/2011HC Delhi22 Sept 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE SIDDHARTH MRIDUL

…Swaran Singh & Ors., (2004) 3 SCC 297; Oriental Insurance Co. Ltd. v. Zaharulnisha and Ors., (2008) 12 SCC 385; National Insurance Company Limited v. Geeta Bhat & Ors., 2008 (12) SCC 426; and National Insurance Company Limited v. Laxmi Narain Dhut, (2007) 3 SCC 700 on the other and held that in view of the three Judge Bench decisions in Sohan Lal Passi(supra) and Swaran Singh(supra), the liability of the Insurance Company vis- à-vis the third party is statutory. If the Insurance Company successfully proves conscious breach of the terms of the insurance policy, it would merely be entitled to recovery righ…

Limited v. Geeta Bhat & Ors., 2008 (12) SCC 426; and National Insurance Company Limited v. Laxmi Narain Dhut (3 SCC 700) — Cited in 14 Judgments | BharatTax