Mohd. Shahabuddin v. State of Bihar

4 SCC 653Reported decision2012#9194 most cited

What is Mohd. Shahabuddin v. State of Bihar authority for?

An order is not invalidated by the mention of a wrong provision or the omission of a provision if the court or statutory authority possessed the requisite jurisdiction.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2012 to 2024.

Also referred to as

Mohd. Shahabuddin v. State of Bihar · jurisdiction · wrong provision · non-mentioning of provision · statutory authority · validity of order · tax assessment

Issues it is cited on

section 132(4a)(i)section 292c(1)(i)section 292c(1)section 292bbsource of sourcesection 132(4a)section 292bsection 292csection 127section 292non-application of mindsection 149

Judgments citing Mohd. Shahabuddin v. State of Bihar

DCIT, CC-I, Ludhiana vs. Oswal Polycot (India) Pvt. Ltd., Ludhiana

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

ITA 1108/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh14 Nov 2024AY 2012-13

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Gaurav Sharma, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 132Section 143(2)Section 153Section 153ASection 153C

…ntioning of a provision does not invalidate an order if the court and/or statutory authority had the requisite jurisdiction therefor.’ (emphasis supplied) 31. The above principle found acceptance also, inter alia, in Mohd. Shahabuddin v State of Bihar, (2010) 4 SCC 653 and State of Haryana v Raj Kumar, (2021) 9 SCC 292. 32. Respondent No.1 placed strong emphasis on the Patna Municipal Corporation (Grant of Permission for Display of Advertisements & Similar Devices) Regulations, 2012 dated 04.07.2012 and published in the Official Gazette on 13.08.2012. We find that this relates only to grant of permission for disp…

DCIT, CC-I, Ludhiana vs. Oswal Polycot (India) Pvt. Ltd., Ludhiana

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

ITA 1107/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh14 Nov 2024AY 2011-12

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Gaurav Sharma, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 132Section 143(2)Section 153Section 153ASection 153C

…ntioning of a provision does not invalidate an order if the court and/or statutory authority had the requisite jurisdiction therefor.’ (emphasis supplied) 31. The above principle found acceptance also, inter alia, in Mohd. Shahabuddin v State of Bihar, (2010) 4 SCC 653 and State of Haryana v Raj Kumar, (2021) 9 SCC 292. 32. Respondent No.1 placed strong emphasis on the Patna Municipal Corporation (Grant of Permission for Display of Advertisements & Similar Devices) Regulations, 2012 dated 04.07.2012 and published in the Official Gazette on 13.08.2012. We find that this relates only to grant of permission for disp…

Oswal Polycot (India) Pvt. Ltd., Ludhiana vs. DCIT, CC-I, Ludhiana

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

ITA 1105/CHANDI/2019[2013-14]Status: DisposedITAT Chandigarh14 Nov 2024AY 2013-14

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Gaurav Sharma, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 132Section 143(2)Section 153Section 153ASection 153C

…ntioning of a provision does not invalidate an order if the court and/or statutory authority had the requisite jurisdiction therefor.’ (emphasis supplied) 31. The above principle found acceptance also, inter alia, in Mohd. Shahabuddin v State of Bihar, (2010) 4 SCC 653 and State of Haryana v Raj Kumar, (2021) 9 SCC 292. 32. Respondent No.1 placed strong emphasis on the Patna Municipal Corporation (Grant of Permission for Display of Advertisements & Similar Devices) Regulations, 2012 dated 04.07.2012 and published in the Official Gazette on 13.08.2012. We find that this relates only to grant of permission for disp…

Oswal Polycot (India) Pvt. Ltd., Ludhiana vs. DCIT, CC-I, Ludhiana

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

ITA 1104/CHANDI/2019[2012-13]Status: DisposedITAT Chandigarh14 Nov 2024AY 2012-13

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Gaurav Sharma, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 132Section 143(2)Section 153Section 153ASection 153C

…ntioning of a provision does not invalidate an order if the court and/or statutory authority had the requisite jurisdiction therefor.’ (emphasis supplied) 31. The above principle found acceptance also, inter alia, in Mohd. Shahabuddin v State of Bihar, (2010) 4 SCC 653 and State of Haryana v Raj Kumar, (2021) 9 SCC 292. 32. Respondent No.1 placed strong emphasis on the Patna Municipal Corporation (Grant of Permission for Display of Advertisements & Similar Devices) Regulations, 2012 dated 04.07.2012 and published in the Official Gazette on 13.08.2012. We find that this relates only to grant of permission for disp…

Oswal Polycot (India) Pvt. Ltd., Ludhiana vs. DCIT, CC-I, Ludhiana

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

ITA 1103/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh14 Nov 2024AY 2011-12

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Gaurav Sharma, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR
Section 132Section 143(2)Section 153Section 153ASection 153C

…ntioning of a provision does not invalidate an order if the court and/or statutory authority had the requisite jurisdiction therefor.’ (emphasis supplied) 31. The above principle found acceptance also, inter alia, in Mohd. Shahabuddin v State of Bihar, (2010) 4 SCC 653 and State of Haryana v Raj Kumar, (2021) 9 SCC 292. 32. Respondent No.1 placed strong emphasis on the Patna Municipal Corporation (Grant of Permission for Display of Advertisements & Similar Devices) Regulations, 2012 dated 04.07.2012 and published in the Official Gazette on 13.08.2012. We find that this relates only to grant of permission for disp…

Principal Commissioner of Income Tax 5 Kolkata vs. Premier Tie Up Pvt Ltd

ITAT/81/2022HC Calcutta26 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

For Respondent: Mr. Dhruba Ghosh, Adv
Section 34Section 36(1)Section 36(2)

…Section 12(2) and 12(5) of the Act of 1996. 98. In fact, the Hon’ble Supreme Court has already, in the cases of State of West Bengal v. Shivananda Pathak reported in (1998) 5 SCC 513 at paragraph 33, and N. K. Bajpai v. Union of India reported in (2012) 4 SCC 653 at paragraph 48, held as follows. State of W.B. v. Shivananda Pathak, (1998) 5 SCC 513 33. Bias, as pointed out earlier, is a condition of mind and, therefore, it may not always be possible to furnish actual proof of bias. But the courts, for this reason, cannot be said to be in a crippled state. There are many ways to discover bias; for e…

Everest Organics Ltd vs. The Commissioner of I.T., Hyderabad

ITTA/9/2005HC Telangana21 Sept 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Section 143(1)(a)

…y particular weight, perhaps subconsciously, with the lay members with whom he had sat in the past. 48. Position of law is more or less similar in India the decision of the Supreme Court in N.K. Bajpai v. Union of India23 is worth reading : 23 (2012) 4 SCC 653 40 ITA No.6 of 2005 & other connected matters 55. The courts have applied the tests of real likelihood and reasonable suspicion. These doctrines were discussed in S. Parthasarathi v. State of A.P. [(1974) 3 SCC 459 : 1973 SCC (L&S) 580] The Court found that “real likelihood” and “reasonable suspicion” were terms really inc…

Neelachal I.Nigam L vs. Asst.Comnr.of I.Tax

ITA/8/2005HC Orissa17 Nov 2021

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE ADITYA KUMAR MOHAPATRA

Section 143(1)(a)

…y particular weight, perhaps subconsciously, with the lay members with whom he had sat in the past. 48. Position of law is more or less similar in India the decision of the Supreme Court in N.K. Bajpai v. Union of India23 is worth reading : 23 (2012) 4 SCC 653 40 ITA No.6 of 2005 & other connected matters 55. The courts have applied the tests of real likelihood and reasonable suspicion. These doctrines were discussed in S. Parthasarathi v. State of A.P. [(1974) 3 SCC 459 : 1973 SCC (L&S) 580] The Court found that “real likelihood” and “reasonable suspicion” were terms really inc…

M/S Vishwaroop Infotech Pvt. Ltd (Now Merged With M/S Wadhwagroup Holdings Pvt. Ltd), Mumbai vs. ACIT Central Circle-5(4), Mumbai

Accordingly, the ground raised by the assessee in this aspect is partly allowed

ITA 633/MUM/2019[2012-13]Status: DisposedITAT Mumbai06 Nov 2020AY 2012-13

Bench: Shri C. N. Prasad, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 633/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2012-13)

For Respondent: Ms. Samatha M, DR
Section 10Section 143(1)Section 143(2)Section 14ASection 24

…law runs into decades. Even under the Public Premises Act, the government authorities cannot dispossess the person in possession without due process of law. Reliance is placed on the decision of State of Haryana &Anr. v. Mohinder Pal &Ors. reported in (2001) 9 SCC 292. The Hon'ble Supreme Court in the case of Krishna Ram Mahale reported in (1989) 4 SCC 131 has also observed that under the Indian legal system a person cannot be dispossessed without due process of law. It is, therefore, submitted that the assessee gave up its right to recover the rent because possession was more worthy than the rent. It is submitt…

C. Sanyasi Raju vs. The Asst. Commissioner of Income-Tax, Central Circle, Vizag

ITTA/7/2005HC Telangana21 Nov 2017

Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD

Section 143(1)(a)

…y particular weight, perhaps subconsciously, with the lay members with whom he had sat in the past. 48. Position of law is more or less similar in India the decision of the Supreme Court in N.K. Bajpai v. Union of India23 is worth reading : 23 (2012) 4 SCC 653 40 ITA No.6 of 2005 & other connected matters 55. The courts have applied the tests of real likelihood and reasonable suspicion. These doctrines were discussed in S. Parthasarathi v. State of A.P. [(1974) 3 SCC 459 : 1973 SCC (L&S) 580] The Court found that “real likelihood” and “reasonable suspicion” were terms really inc…

The Commissioner of Income Tax-III vs. M/s.Samrakshna Electricals Ltd

ITTA/28/2010HC Telangana21 Mar 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 143(1)(a)

…y particular weight, perhaps subconsciously, with the lay members with whom he had sat in the past. 48. Position of law is more or less similar in India the decision of the Supreme Court in N.K. Bajpai v. Union of India23 is worth reading : 23 (2012) 4 SCC 653 40 ITA No.6 of 2005 & other connected matters 55. The courts have applied the tests of real likelihood and reasonable suspicion. These doctrines were discussed in S. Parthasarathi v. State of A.P. [(1974) 3 SCC 459 : 1973 SCC (L&S) 580] The Court found that “real likelihood” and “reasonable suspicion” were terms really inc…

M/s.GVK Petro Chemicals Private Limited, (Novo Resins AND vs. The Deputy Commissioner of Income Tax

ITTA/8/2005HC Telangana05 Jul 2012
Section 143(1)(a)

…y particular weight, perhaps subconsciously, with the lay members with whom he had sat in the past. 48. Position of law is more or less similar in India the decision of the Supreme Court in N.K. Bajpai v. Union of India23 is worth reading : 23 (2012) 4 SCC 653 40 ITA No.6 of 2005 & other connected matters 55. The courts have applied the tests of real likelihood and reasonable suspicion. These doctrines were discussed in S. Parthasarathi v. State of A.P. [(1974) 3 SCC 459 : 1973 SCC (L&S) 580] The Court found that “real likelihood” and “reasonable suspicion” were terms really inc…