Mathew Alexander v. Mohammed Shafi & Anr.

13 SCC 510Reported decision2023#22465 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2018.

Judgments citing Mathew Alexander v. Mohammed Shafi & Anr.

THE PR. COMMISSIONER OF INCOME TAX -6 vs. MACQUQRIE GLOBAL SERVICES PVT. LTD.

The appeal stands disposed of with these directions

ITA/824/2018HC Delhi04 Dec 2018

Bench: The Tribunal] Was Driving A Car Bearing Registration No. Hr-12T-6162 On 21.01.2013 At About 09:45 Pm, When It Met With An Accident Involving Another Car Bearing Registration No. Hr-20T-5454 [“The Offending Vehicle”]. According To The Appellant, The Said Vehicle Was Being Driven At A Very High Speed, In A Rash & Negligent Manner & Struck The Appellant’S Car From Behind, Causing Him To Sustain Injuries. The Appellant Thereafter Instituted A Claim Signed By:Bhupender Signing Date:06.12.2025 18:30:24 Signature Not Verified

…es not mitigate the inadequacy of the award under this head, which, in my view, falls short of providing fair compensation to the appellant. 16. Having regard to the aforesaid evidence, and considering that the 3 Mathew Alexander v. Mohd. Shafi [(2023) 13 SCC 510] [paragraph 12]; Rajwati v. United India Insurance Co. Ltd. [2022 SCC OnLine SC 1699] [paragraph 20]; Dr AKB Sadbhavana Mission School of Homeo Pharmacy v. Ministry of Ayush [(2021) 2 SCC 539] [Paragraph 21]; and Bimla Devi v. Himachal RTC [(2009) 13 SCC 530] [Paragraph 11]. Signed By:BHUPENDER Signing Date:06.12.2025 18:30:24 Signature Not Ve…

Pr.Commissioner of Income Tax-2 vs. M/S.Keerthi Estates Pvt Ltd.,

ITTA/51/2018HC Telangana24 Aug 2018

Bench: M.GANGA RAO,RAMESH RANGANATHAN

For Appellant: Mr. B. N. Nande, Advocate, along with

Section 166Section 173

…cquitted in the criminal case, this Court opined that the same may be of no effect on the assessment of the liability required in respect of motor accident cases by the Tribunal.” 12. In the case of Mathew Alexander v. Mohammed Shafi & Anr. (2023) 13 SCC 510, it has been held by the Supreme Court that the claimants have to establish their case on the touchstone of preponderance of probabilities; the standard of proof beyond reasonable doubt cannot be applied while considering the petition seeking compensation on account of death or injury in a road traffic accident and observed as under: “…

COMMISSIONER OF INCOME TAX-3 INTERNATIONAL TAXATION vs. VIRAGE LOGIC INTERNATIONAL INDIA

The appeals stand disposed of with above directions

ITA/173/2016HC Delhi09 Nov 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

…ok note of such aspects and found no illegality in the procedure adopted by the Tribunal and consequently dismissed the appeal. 10. In the contextual situation it is relevant to refer to a decision of this Court in Mathew Alexander v. Mohd. Shafi (2023) 13 SCC 510 this Court held thus : “12. … A holistic view of the evidence has to be taken into consideration by the Tribunal and strict proof of an accident caused by a particular vehicle Digitally Signed By:RAHUL KUMAR CHOUDHARY Signing Date:02.04.2026 14:00:24 Signature Not Verified…