Madan Mohan Pathak v. Union of India

2 SCC 50Reported decision1978#19799 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Sections most often in play

Section 1961Section 197Section 245Q(1)Section 245R(2) proviso (iii) of the Income Tax Act

Judgments citing Madan Mohan Pathak v. Union of India

THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) vs. TIGER GLOBAL INTERNATIONAL II HOLDINGS

C.A. No.-000262-000262 - 2026Supreme Court15 Jan 2026

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

…such a situation the courts may not approve a retrospective deprivation of accrued rights arising from a judgment by means of a subsequent legislation (Madan Mohan Pathak v. Union of India [Madan Mohan Pathak v. Union of India, MANU/SC/0253/1978 : (1978) 2 SCC 50 : 1978 SCC (L & S) 103]). However, where the Court's judgment is purely declaratory, the courts will lean in support of the legislative power to remove the basis of a court judgment even retrospectively, paving the way for a restoration of the status quo ante. Though the consequence may appear to be an exercise to overcome the judicial pronounc…

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

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

…R 1975 Delhi 634 40. AIR 1957 SC 699 41. AIR 1958 SC 468 42. AIR 1955 SC 540 43. AIR 1958 SC 956 44. (2018) 6 SCC 363 45. (2003) 5 SCC 298 46. (2003) 4 SCC 399 47. 1993 Supp (1) 96 (II) 48. (1995) 5 SCC 96 49. (1987) 1 SCC 362 50. (1978) 2 SCC 50 51. (1970) 2 SCC 280 52. (1969) 2 SCC 283 53. (1992) 1 Kar LJ 1 54. (2004) 11 SCC 672 55. (2005) 11 SCC 45 56. (2005) 5 SCC 91 57. (2016) 11 SCC 356 58. 2003 5 SCC 568 59. (2012) 1 SCC 619 60. (2014) 12 SCC 696 61. (2014) 4 SCC 434 62. AIR 1961 SC 1457 63. (2004) 1 SCC 712) 64. AIR 1944 FC 86 65. 2 L. Ed. 276 66. (199…

AGRICULTURAL INCOME TAX OFFICER vs. GOODRICKE GROUP LTD

The appeal is disposed of accordingly

C.A. No.-009043-009043 - 2003Supreme Court25 Mar 2015

…set aside on this score. In fact, Madan Page 11 JUDGMENT C.A. No. 9043/2003 11 Mohan Pathak has been explained in Indian Aluminium Company v. State of Kerala, [(1996) 7 SCC 637] as follows: “49. In Madan Mohan Pathak v. Union of India [(1978) 2 SCC 50 : 1978 SCC (L&S) 103] , on the basis of a settlement, bonus became payable by LIC to its Class III and Class IV employees. In a writ, a Single Judge of the Calcutta High Court issued mandamus directing payment of bonus as provided in the settlement. During the pendency of letters patent appeal, LIC (Modification of…

AGRICULTURAL INCOME TAX OFFICER vs. GOODRICKE GROUP LTD

The appeal is disposed of accordingly

C.A. No.-009043-009043 - 2003Supreme Court25 Mar 2015

…set aside on this score. In fact, Madan Page 11 JUDGMENT C.A. No. 9043/2003 11 Mohan Pathak has been explained in Indian Aluminium Company v. State of Kerala, [(1996) 7 SCC 637] as follows: “49. In Madan Mohan Pathak v. Union of India [(1978) 2 SCC 50 : 1978 SCC (L&S) 103] , on the basis of a settlement, bonus became payable by LIC to its Class III and Class IV employees. In a writ, a Single Judge of the Calcutta High Court issued mandamus directing payment of bonus as provided in the settlement. During the pendency of letters patent appeal, LIC (Modification of…

Madan Mohan Pathak v. Union of India (2 SCC 50) — Cited in 4 Judgments | BharatTax