M/s. K.B.Saha & Sons Pvt. Ltd. v. M/s. Development

8 SCC 564Reported decision2008#18298 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2012 to 2025.

Sections most often in play

Section 143(3)Section 144 Section 144B Section 147 Section 148 Section 2(14)Section 2(42A)Section 2(47)

Judgments citing M/s. K.B.Saha & Sons Pvt. Ltd. v. M/s. Development

ACIT, Central Circle-1, Nashik vs. Rajendra Rasiklal Shah, Nashik

In the result, the appeal of the Revenue is dismissed

ITA 1015/PUN/2024[2013-14]Status: DisposedITAT Pune20 Mar 2025AY 2013-14

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.1015/Pun/2024 Assessment Year : 2013-14

For Appellant: Shri Sanket JoshiFor Respondent: Shri Ajay Kumar Keshari

Section 143(3)Section 147Section 148Section 250Section 53Section 54

…Rajendra Rasiklal Shah of equity and ensures that registration alone would not be an insurmountable barrier for those seeking specific performance. 6.8 Recently in the case of M/s. K.B. Saha and Sons Private Limited v. Development Consultant Limited, (2008) 8 SCC 564, dated 12th May- 2008 the Honorable Supreme Court noticed the following statement of Mulla in his Indian Registration Act, 7th Edition, at page 189:- "The High Courts of Calcutta, Bombay, Allahabad, Madras, Patna, Lahore, Assam, Nagpur, Pepsu, Rajasthan, Orissa, Rangoon and Jammu & Kashmir, the former Chief Court of Oudh; the Judicial Commissioner…

Barunei Roller Flour Mill (P) Ltd vs. Commissioner of Income Tax (Appeals) 1

In the result, the award of the maximum uniform rate for the

ITA/1/2022HC Orissa03 Nov 2023

Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN

…countersigned and therefore, the said exhibit cannot be taken to be a reliable piece of evidence. 38. The un-registered documents as held in the case of K.B. Saha & Sons Private Limited vs. Development Consultant Limited reported in (2008) 8 SCC 564 can be looked into only for collateral purpose and in Para - 34 of the judgment, such principles have been crystalized as follows:- Page 74 of 99 “34. From the principles laid down in the various decisions of this Court and the High Courts, as referred to hereinabove, it is evident that: 1. A document required to be registered, if unre…

Gautam Jhunjhunwala, Kolkata vs. ITO, Ward - 25(4), Kolkata

In the result, the appeal of assessee is allowed

ITA 1356/KOL/2017[2012-13]Status: DisposedITAT Kolkata07 Sept 2018AY 2012-13

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 2(47)Section 54

…eceived in evidence making an endorsement that it is received only as evidence of an oral agreement of sale under the proviso to Section 49 of 1908 Act. 12. Recently in the case of K.B. Saha and Sons Private Limited v. Development Consultant Limited1, (2008) 8 SCC 564 this Court noticed the following statement of Mulla in his Indian Registration Act, 7th Edition, at page 189:- "......The High Courts of Calcutta, Bombay, Allahabad, Madras, Patna, Lahore, Assam, Nagpur, Pepsu, Rajasthan, Orissa, Rangoon and Jammu & Kashmir; the former Chief Court of Oudh; the Judicial Commissioner's Court at Peshawar, Ajmer and H…

Commissioner of Income Tax vs. Sri Chirla Rama Reddy, Contract

ITTA/70/2007HC Telangana23 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

The Commissioner of Income Tax vs. M/S Karnataka Co-Operative Milk Producers

Appeal is dismissed with costs

ITA/70/2007HC Karnataka26 Sept 2012

Bench: The Hon’Ble Mr. Justice N.K.Sudhindrarao R.S.A.No.70/2007

Section 100

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF JUNE, 2021 BEFORE THE HON’BLE MR. JUSTICE N.K.SUDHINDRARAO R.S.A.No.70/2007 BETWEEN: MRS. MARY JOYCE POONACHA W/O MR. M.A.POONACHA MAJOR, RESIDING AT No.111, GARDEN HOUSE, PRS LAYOUT, BANASAWADI BANGALORE – 560 047. ...PETITIONER (BY SRI K.N.PHANINDRA, SENIOR COUNSEL FOR SMT. VAISHALI HEGDE, ADVOCATE) AND: 1. M/S. K.T.PLANTATIONS PVT.LTD., AT No.112, RICHMOND TOWERS No.12, RICHMOND ROAD BANGALORE – 560 025. 2. MR. R. DEVDAS FATHER’S NAME NOT KNOWN MAJOR, RESIDING AT No.8, CARLESTON…