What is (Mithu v. State of Punjab authority for?

Statutory law, including subordinate legislation, can be struck down as unconstitutional if it is found to be arbitrary and therefore violative of Article 14 of the Constitution.

How many judgments cite (Mithu v. State of Punjab?

105 judgments on BharatTax cite (Mithu v. State of Punjab (2 SCC 277), spanning 2003 to 2023.

(Mithu v. State of Punjab (2 SCC 277)

Assam Frontier Employees Pension Fund vs. Commissioner of Income Tax-XI, Kolakta & Anr

ITA/161/2009HC Calcutta05 Dec 2023

Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ

Section 10(25)(iii)Section 143(3)Section 234BSection 246A

…Pvt. Ltd. v. Commissioner of Income Tax, West Bengal reported in (1979) 2 SCC 354 [Para 3 and 12] and Industrial Infrastructure Development Corporation (Gwalior) Madhya Pradesh Limited v. Commissioner of Income Tax (Gwalior), Madhya Pradesh reported in (2018) 4 SCC 494 [Para 16-21]. 12. Learned counsel for the appellant has carried us to the afore-quoted approval order, the assessment order, the order of the CIT (A) and the impugned order of the ITAT as well as the Rules and more particularly Rules 2, 3, 4, 8 and 10 of the Rules. Submission on behalf of the Respondents / Income Tax Department 13. Learned counsel…

Assistant Commissioner of Income Tax Circle - 1, Bellary vs. M/S Auro Minerals, Hospet

In the result, appeal of the Revenue is partly allowed and that of the Assessee allowed

ITA 1543/BANG/2018[2012-13]Status: DisposedITAT Bangalore18 May 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri. Percy Pardiwala, Sr. AdvocateFor Respondent: Shri. Srinivas T. Bidari, CIT(DR)(ITAT), Bengaluru

Section 143(3)

…ring of liability. In Haji Lal Mohd. Biri Works v. CIT (1997) 3 SCC 659 SC it was explained by referring ITA Nos.1543, 1329/Bang/2016 Page 33 of 38 to the decisions in Kedarnath Jute Mfg. Co. Ltd. v. CIT (1972) 3 SCC 252 and CIT v. Kalinga Tubes Ltd. (1996) 2 SCC 277 that "when the Assessee is following mercantile system of accounting, in case of sales tax payable by the Assessee, the liability to pay sales tax would accrue the moment the dealer made sales which are subject to sales tax and, at that stage, the obligation to pay the sales tax arises and the raising of the dispute in this connection before the hi…

M/S Auro Minerals, Hospet vs. Joint Commissionerof Income Tax Bellary Range, Bellary

In the result, appeal of the Revenue is partly allowed and that of the Assessee allowed

ITA 1329/BANG/2018[2012-13]Status: DisposedITAT Bangalore18 May 2022AY 2012-13

Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy

For Appellant: Shri. Percy Pardiwala, Sr. AdvocateFor Respondent: Shri. Srinivas T. Bidari, CIT(DR)(ITAT), Bengaluru

Section 143(3)

…ring of liability. In Haji Lal Mohd. Biri Works v. CIT (1997) 3 SCC 659 SC it was explained by referring ITA Nos.1543, 1329/Bang/2016 Page 33 of 38 to the decisions in Kedarnath Jute Mfg. Co. Ltd. v. CIT (1972) 3 SCC 252 and CIT v. Kalinga Tubes Ltd. (1996) 2 SCC 277 that "when the Assessee is following mercantile system of accounting, in case of sales tax payable by the Assessee, the liability to pay sales tax would accrue the moment the dealer made sales which are subject to sales tax and, at that stage, the obligation to pay the sales tax arises and the raising of the dispute in this connection before the hi…