Madan Lal Agarwal v. Rajiv Gandhi

1 SCC 442Supreme Court of India1973#9485 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Judgments citing Madan Lal Agarwal v. Rajiv Gandhi

PRINCIPAL COMMISSIONER OF INCOME TAX-1, vs. PRATAP TECHNOCRATS PVT. LTD.,

Accordingly, this application is allowed and the Election Petition 2

ITA/2/2023HC Rajasthan07 Jan 2025

Bench: INDERJEET SINGH,VINOD KUMAR BHARWANI

Section 100(1)(b)Section 81

…r in his petition should be absolutely precise and clear containing all necessary details and particulars as required by law vide Dharti- pakar Madan Lal Agarwal v. Rajiv Gandhi, [1987] (Supp.) SCC 93 and Kona Prabhakara Rao v. M. Seshagiri Rao & Anr., [1982] 1 SCC 442. (2) The allegations in the election petition should not be vague, general in nature or lack of materials or frivolous or vexatious because the Court is empowered at any stage of the proceedings to strike down or delete pleadings which are suffering from such vices as not raising any triable issue vide Manphul Singh v. Surinder Singh, [1974] 1 SCR…

CHIEF COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX vs. M/S SAFARI RETREATS PRIVATE LIMITED

Appeals are partly allowed in above terms

C.A. No.-002948-002948 - 2023Supreme Court03 Oct 2024

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

Section 17Section 17(5)(c)Section 17(5)(d)

…a commercial, industrial or residential complex for business or commerce, is a supply of service. Clause 5(a) of Schedule II provides that renting an immovable property is a supply of service. Clause 5(b) of Schedule II 23 (2006) 7 SCC 714 24 (1973) 1 SCC 442 Civil Appeal No.2948 of 2023 etc. Page 21 of 91 provides that the construction of a complex, building, civil structure or a part thereof intended for sale to a buyer, wholly or partly, is also a supply of service, except where the entire consideration has been received after issuance of the completion certificate or after its fir…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1)(1), AHMEDABAD, AHMEDABAD vs. SHILP GRAVURES LIMITED, AHMEDABAD

In the result, the appeal of the Revenue in ITA No

ITA 798/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2017-18

Bench: Income Tax Appellate Tribunal, Ahmedabad Division Bench, Ahmedabad Has Arisen

For Appellant: Shri S N Divatia, AdvocateFor Respondent: Shri Santosh Kumar, Sr.DR
Section 142(1)Section 143Section 143(1)Section 143(2)Section 143(3)Section 250Section 8Section 80I

…taken a view in favour of the assessee after considering decision of Hon’ble Karnataka High Court which has taken a view in favour of Revenue. Reference is drawn to the judgment and order of Hon’ble Supreme Court in the case of CIT v. Vegetable Products(1973) 1 SCC 442. Thus, we upheld the view taken by ld. CIT(A) in favour of the assessee by following the judgment and order of Hon’ble Madras High Court in the case of Velayudhaswamy(supra). So far so good, there is no difficulty, but the difficulty arose that ld. CIT(A) has simply followed the decision of this Tribunal for assessment year 2009-10 to 2013- 14 and…

COMMISSIONER OF INCOME TAX vs. M/S PALI TEXTILE COMMON EFFLUENT TREATMENT PLANT

Accordingly, this application is allowed and the Election Petition 2

ITA/5/2024HC Rajasthan24 Jul 2024

Bench: SHREE CHANDRASHEKHAR,KULDEEP MATHUR

Section 100(1)(b)Section 81

…r in his petition should be absolutely precise and clear containing all necessary details and particulars as required by law vide Dharti- pakar Madan Lal Agarwal v. Rajiv Gandhi, [1987] (Supp.) SCC 93 and Kona Prabhakara Rao v. M. Seshagiri Rao & Anr., [1982] 1 SCC 442. (2) The allegations in the election petition should not be vague, general in nature or lack of materials or frivolous or vexatious because the Court is empowered at any stage of the proceedings to strike down or delete pleadings which are suffering from such vices as not raising any triable issue vide Manphul Singh v. Surinder Singh, [1974] 1 SCR…

PR. COMMISSIONER OF INCOME TAX-I vs. SHRI GULAB SINGH BHANDARI

Accordingly, this application is allowed and the Election Petition 2

ITA/7/2024HC Rajasthan23 Apr 2024

Bench: MANINDRA MOHAN SHRIVASTAVA,MUNNURI LAXMAN

Section 100(1)(b)Section 81

…r in his petition should be absolutely precise and clear containing all necessary details and particulars as required by law vide Dharti- pakar Madan Lal Agarwal v. Rajiv Gandhi, [1987] (Supp.) SCC 93 and Kona Prabhakara Rao v. M. Seshagiri Rao & Anr., [1982] 1 SCC 442. (2) The allegations in the election petition should not be vague, general in nature or lack of materials or frivolous or vexatious because the Court is empowered at any stage of the proceedings to strike down or delete pleadings which are suffering from such vices as not raising any triable issue vide Manphul Singh v. Surinder Singh, [1974] 1 SCR…

PRINCIPAL COMMNR OF INCOME TAX-1, KHURDHA. vs. MAMATA MOHAPATRA

Accordingly, this application is allowed and the Election Petition 2

ITA/5/2024HC Orissa12 Apr 2024

Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE GOURISHANKAR SATAPATHY

Section 100(1)(b)Section 81

…r in his petition should be absolutely precise and clear containing all necessary details and particulars as required by law vide Dharti- pakar Madan Lal Agarwal v. Rajiv Gandhi, [1987] (Supp.) SCC 93 and Kona Prabhakara Rao v. M. Seshagiri Rao & Anr., [1982] 1 SCC 442. (2) The allegations in the election petition should not be vague, general in nature or lack of materials or frivolous or vexatious because the Court is empowered at any stage of the proceedings to strike down or delete pleadings which are suffering from such vices as not raising any triable issue vide Manphul Singh v. Surinder Singh, [1974] 1 SCR…

DCIT, CIRCLE- 21(1), NEW DELHI vs. RELIGARE ENTERPRISES LTD.,, NEW DELHI

In the result, revenue’s appeal is dismissed and cross-objection

ITA 7552/DEL/2018[2014-15]Status: HeardITAT Delhi29 Aug 2022AY 2014-15

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia:Assessment Year: 2014-15 Deputy Commissioner Of Vs. M/S. Religare Enterprises Income-Tax, Circle-21(1), Ltd., 2Nd Floor, Rajlok New Delhi Building, 24-Nehru Place, New Delhi-110019 Pan :Aaacv5888N (Appellant) (Respondent)

Section 14A

…the Legislature, in its wisdom, still decides not to make any amendment, the presumption is that the judicial interpretation stands accepted 25 ITA No. 7552 & CO. 27/Del./2018 by the Legislature [refer Municipal Corporation of Delhi vs. Shiv Shanker: (1971) 1 SCC 442 (SC); Greater Bombay Coop. Bank Ltd vs. United Yarn Tex (P) Ltd: (2007) 6 SCC 236 (SC); Shree Bhagwati Steel Rolling Mills vs. CCE: (2016) 3 SCC 643 (SC); Bangalore Club vs. CWT: (2020) 9 SCC 599 (SC); Mohd. Arshad vs. M/s. Naimuddin Nasimuddin and Anr: (1989) SCC OnLine Pat 283 (Pat.); Most. Najum Bibi vs. Jamila Khatoon: (1990) 187 ITR 548 (Pat.)…

ITO, MEERUT vs. M/S TATA TELESERVICES LTD., MEERUT

The appeals of the Department are dismissed

ITA 1686/DEL/2011[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi27 Sept 2021
Section 194HSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER I.T.A No.1685/Del/2011 (ASSESSMENT YEAR 2008-09) I.T.A No.1686/Del/2011 (ASSESSMENT YEAR 2009-10) Income Tax Officer, (TDS) M/s Tata Teleservices Limited Meerut. 502, Mangal Pandey Nagar, Vs. University Road, Meerut. PAN–AAACT 2438A (Appellant) (Respondent) Appellant By Mrs. Aashna Paul, CIT-DR Respondent by Sh. Sparsh Bhargawa, Adv. Date of Hearing 29.06.2021 Date of Pronouncement 27.09.2021 ORDER PER SUDHANSHU SR…

ITO, MEERUT vs. M/S TATA TELESERVICES LTD., MEERUT

The appeals of the Department are dismissed

ITA 1685/DEL/2011[2008-09 (F.Y. 2007-08)]Status: DisposedITAT Delhi27 Sept 2021
Section 194HSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER I.T.A No.1685/Del/2011 (ASSESSMENT YEAR 2008-09) I.T.A No.1686/Del/2011 (ASSESSMENT YEAR 2009-10) Income Tax Officer, (TDS) M/s Tata Teleservices Limited Meerut. 502, Mangal Pandey Nagar, Vs. University Road, Meerut. PAN–AAACT 2438A (Appellant) (Respondent) Appellant By Mrs. Aashna Paul, CIT-DR Respondent by Sh. Sparsh Bhargawa, Adv. Date of Hearing 29.06.2021 Date of Pronouncement 27.09.2021 ORDER PER SUDHANSHU SR…

DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

…77. (1965) 2 Mys L J 40 78. 1992 Supp (1) SCC 304 79. 1992 Supp (1) SCC 391 80. (2006) 3 SCC 643 81. (1983) 4 SCC 508 82. (1970) 1 SCC 248 83. (1981) 4 SCC 675 84. AIR 1952 SC 75 85. AIR 1951 SC 41 86. (2003) 4 SCC 104 at 120 87. (2001) 1 SCC 442 88. (1997) 9 SCC 495 89. AIR 1959 SC 648 90. (2017) 7 SCC 59 91. (1979) 1 SCC 380 92. (2014) 8 SCC 682 93. (1992) 2 SCC 643 94. (1992) 1 SCC 558 95. (1974) 4 SCC 3 96. (1979) 3 SCC 489 97. (2002) 2 SCC 188 98. (2016) 6 SCC 1 99. AIR 1951 SC 318 100. (1981)1 SCC 246 101. (1955) 1 SCR 1045 3 102. (1964) 6 SCR 903…

The Commissioner of Income Tax-III, vs. Ms. Poornima Datla

ITTA/327/2008HC Telangana23 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 37

…Asstt. Commissioner, Jaipur 2007 (45) STC 181, The Deputy Commissioner of Sales Tax (LaW), Board of Revenue (Taxes) Ernakulam Vs. G.S. Pai & Co. (1980) Vol.45 STC 58, Divisional Controller, Karnataka State Road Transport Corporation Vs. M.G. Vittal Rao (2012) 1 SCC 442, Sanjeev Kumar Jain Vs. Raghubir Saran Charitable Trust and Others (2012) 1 SCC 455, Deputy Inspector General of Police and Another Vs. S. Samuthiram (2013) 1 SCC 598, Indian and Eastern Newspaper society Vs. Commissioner of Income Tax, New Delhi (1979) 119 ITR 996 & judgments of the Punjab and Haryana High Court in the case of 6 Bal Chand…