Mardia Chemicals Ltd. v. Union of India

4 SCC 311Reported decision2004#13135 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 115BBESection 13Section 131Section 132Section 132(4)Section 132(4A)Section 132ASection 133A

Judgments citing Mardia Chemicals Ltd. v. Union of India

Kailash Chand Maheshwari, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

ITA 1463/JPR/2024[2015-16]Status: DisposedITAT Jaipur20 May 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1463 to 1465/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2017-18 cuke Kailash Chand Maheshwari DCIT, Vs. 223 Kirti Nagar, Near Kamal and Central Circle-02, Company Tonk Road, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AKQPM5593A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S. L.…

M/S Alliance Builders & Contractors Ltd., Kanpur vs. Astt. Commissioner of Income Tax, Kanpur

In the result, the appeal of the assessee is partly allowed

ITA 126/LKW/2016[2011-12]Status: DisposedITAT Lucknow05 Dec 2024AY 2011-12

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2011-12 M/S. Alliance Builders & Asst.Commissioner Of V. Contractors Ltd Income Tax, Central Circle-2 C/O 24/4, The Mall, Kanpur. Laxmi Niwas, 10/503, Allen Ganj, Kanpur. Pan:Aaeca8217A (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 28 11 2024 O R D E R

For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, Addl
Section 115JSection 142Section 142(1)Section 143(3)Section 40aSection 80I

…uthority before making an order should give a notice. Notice embodies rule of fair play and must precede the adverse order. It should be clear and precise so as to apprise the party determinatively of the case he has to meet (Canara Bank y. Debasis Das [2003] 4 SCC 557. Such a notice should contain reasons for the proposed action. He, then affords an opportunity of hearing and, thereafter, passes a speaking order considering the objections raised in the manner known to law [General Exporters v. CIT [1998] 98 Taxman 257 (Mad.)]. It should contain tentative and prima facie conclusions of the authority. the nature o…

Deputy Commissioner of Income Tax vs. M/S Pepsi Foods Ltd. (Now Pepsico India Holdings Pvt. Ltd.)

C.A. No.-001106-001106 - 2021Supreme Court06 Apr 2021

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

Section 254

…y the learned counsel for the parties, wherein the constitutional validity of the third proviso to Section 254(2A) of the said Act has been examined.” [at page 96-97] After referring to this Court’s judgment in Mardia Chemicals Ltd. v. Union of India (2004) 4 SCC 311 and the judgment of a Division Bench of the Punjab and Haryana High Court in PML Industries Ltd. v. CCE (2013) SCC OnLine P&H 4440, which dealt with a similar provision contained in Section 35C (2A) of the Central Excise Act,1944, the Court held: “23. Keeping in mind the principles set out by the Supreme Court in Dr Subramanian Sw…

DCIT CC 8(1), Mumbai vs. M/S Jainam Investments, Mumbai

In the result, appeals filed by the revenue are hereby dismissed

ITA 4474/MUM/2019[2016-17]Status: DisposedITAT Mumbai25 Feb 2021AY 2016-17
For Appellant: Shri Suchek Anchaliya (AR)For Respondent: Shri Rahul Raman (DR)
Section 143(1)Section 148Section 68

…ensive connotation, everything that affects a citizen in his civil life inflicts a civil consequence‟. The Apex Court has reiterated this view in the case of S.L. Kapoor v. Jagmohan & Ors ({1980] 4 SCC 379] and in Canara Bank &Ors. v. Debasis Das &Ors ([2003] 4 SCC 557) 23.6 In the case of Sahara India (Firm), Lucknow yv. Commissioner of Income Tax, CentralI & Anr. ({2008] 14 SCC 151], the Hon‟ble Apex Court underlined the aim of these principles, when it held as under: “The underlying principle of natural justice, evolved under the common law, is to check arbitrary exercise of power by the State or its functiona…

Sri U M Ramesh Rao vs. Union Bank of India

In the result, the writ appeals are disposed in

WA/538/2020HC Karnataka29 Jan 2021

Bench: B.V.NAGARATHNA,R. NATARAJ

Section 17Section 31Section 4

…cessary to -: 49 :- understand the object of the SARFAESI Act and allude to the background of the said enactment. In this regard, it would be useful to refer to the judgment of the Hon’ble Supreme Court in Mardia Chemicals vs. Union of India, [(2004) 4 SCC 311]. (Mardia Chemicals), wherein reference was made to Narasimham Committee constituted in the year 1991 relating to the financial system prevailing in the country. In Chapter V of the Report under the heading 'Capital Adequacy, Accounting Policies and other Related Matters', it was opined that special Tribunals to deal with the recovery of…

M/S Ssjv Projects Private Limited vs. M/S Allahabad Bank

In the result, the writ appeals are disposed in

WA/545/2020HC Karnataka29 Jan 2021

Bench: B.V.NAGARATHNA,R. NATARAJ

Section 17Section 31Section 4

…cessary to -: 49 :- understand the object of the SARFAESI Act and allude to the background of the said enactment. In this regard, it would be useful to refer to the judgment of the Hon’ble Supreme Court in Mardia Chemicals vs. Union of India, [(2004) 4 SCC 311]. (Mardia Chemicals), wherein reference was made to Narasimham Committee constituted in the year 1991 relating to the financial system prevailing in the country. In Chapter V of the Report under the heading 'Capital Adequacy, Accounting Policies and other Related Matters', it was opined that special Tribunals to deal with the recovery of…

Commissioner of Income Tax-III vs. M/S Prasadhini Enterprises Pvt Ltd

Appeal is dismissed as devoid of merits

ITA/390/2012HC Karnataka16 Jul 2018

Bench: The Hon' Ble Mr. Justice B. Veerappa Regular Second Appeal No.390/2012 (Res)

Section 100

…ed in AIR 1962 SC 412. 31 (ii) Ram Sarup Gulla (Dead) by LRs vs. Bishen Barain Inter College and others reported in AIR 1987 SC 1242. (iii) Mardia Chemicals Ltd., and others vs. Union of India and others reported in (2004) 4 SCC 311. (iv) United Bank of India vs. Satyawati tondan and others reported in (2010)8 SCC 110 (v) Rajkumar Shivare vs. Assistant Director, Directorate of Enforcement and another reported in (2010)4 SCC 772, (vi) Agarwal Tracom Pvt. Ltd., vs. Punjab National Bank and others reported in AIR 2017 SC 5562. IX Arguments advanced by…

Pr. Commissioner of Income Tax ¿ 2 vs. M/S Becton Dickinson India Pvt. Ltd

The appeal stands dismissed

ITA/48/2018HC Delhi16 Jan 2018

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 35G

…n violation of principles of natural justice but also to show that he was seriously prejudiced thereby.’ 25. The principles of natural justice, it is well settled, must not be stretched too far.” (See also Mardia Chemicals Ltd. v. Union of India [(2004) 4 SCC 311 : (2004) 4 Scale 338] and Canara Bank v. Debasis Das [(2003) 4 SCC 557 : 2003 SCC (L&S) 507].) 50. In Union of India v. Tulsiram Patel [(1985) 3 SCC 398 : 1985 SCC (L&S) 672] whereupon reliance has been placed by Mr Reddy, this Court held : (SCC p. 477, para 97) “97. Though the two rules of natural justice, namely, nemo judex in causa sua a…

Mardia Chemicals Ltd. v. Union of India (4 SCC 311) — Cited in 8 Judgments | BharatTax