Mukharji, C.J. in Charan Lal Sahu v. Union of India

1 SCC 613Supreme Court of India1989#16355 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2001 to 2024.

Sections most often in play

Section 271(1)(c)Section 274

Issues it is cited on

opportunity of being heardpersoncompanyindiadocumentinterest

Judgments citing Mukharji, C.J. in Charan Lal Sahu v. Union of India

T and T Infra Limited, Pune vs. Asst.Commissioner of Income-Tax, Circle-7, Pune

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 291/PUN/2020[2016-17]Status: DisposedITAT Pune01 Oct 2024AY 2016-17

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2016-17 T & T Infra Limited Acit, Circle – 7, Pune A-1, Vishnu Vihar, Bibwewadi Vs. Kondhwa Road, Market Yard, Pune – 411037 Pan: Aaect3902H (Appellant) (Respondent) Assessee By : Shri Tarun Ghia Department By : S/Shri Ajay Kumar Keshari & Sourabh Nayak Date Of Hearing : 10-07-2024 Date Of Pronouncement : 01-10-2024 O R D E R Per Astha Chandra, Jm :

For Appellant: Shri Tarun GhiaFor Respondent: S/Shri Ajay Kumar Keshari and Sourabh Nayak
Section 143(2)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2016-17 T and T Infra Limited ACIT, Circle – 7, Pune A-1, Vishnu Vihar, Bibwewadi Vs. Kondhwa Road, Market Yard, Pune – 411037 PAN: AAECT3902H (Appellant) (Respondent) Assessee by : Shri Tarun Ghia Department by : S/Shri Ajay Kumar Keshari and Sourabh Nayak Date of hearing : 10-07-2024 Date of pronouncement : 01-10-2024 O R D E R PER ASTHA CHANDRA, JM : This appeal filed by the assessee is directed against the order dated 26.12.2019 of the CIT(A), Pune-5, Pun…

Dinesh Somatmal Dhokar, Mumbai vs. Income Tax Officer - 19(1)(1), Mumbai

In the result, both the appeals are partly allowed

ITA 3556/MUM/2023[2009-10]Status: DisposedITAT Mumbai21 May 2024AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm

For Appellant: Ms. Ridhisha Jain, AR
Section 143(3)Section 147Section 148Section 271Section 271(1)(c)

…tuations. They must be confined within their limits and cannot be allowed to run wild. It has been stated: ' "To do a great right" after all, it is permissible sometimes "to do a little wrong".' [Per Mukharji, C.J. in Charan Lal Sahu v. Union of India [(1990) 1 SCC 613] (Bhopal Gas Disaster), SCC p. 705, para 124.] While interpreting legal provisions, a court of law cannot be unmindful of the hard realities of life. In our opinion, the approach of the Court in dealing with such cases should be pragmatic rather than pedantic, realistic rather than doctrinaire, functional rather than formal and practical rather tha…

Dinesh Somatmal Dhokar, Mumbai vs. Income Tax Officer - 19(1)(1), Mumbai

In the result, both the appeals are partly allowed

ITA 3555/MUM/2023[2010-11]Status: DisposedITAT Mumbai21 May 2024AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm

For Appellant: Ms. Ridhisha Jain, AR
Section 143(3)Section 147Section 148Section 271Section 271(1)(c)

…tuations. They must be confined within their limits and cannot be allowed to run wild. It has been stated: ' "To do a great right" after all, it is permissible sometimes "to do a little wrong".' [Per Mukharji, C.J. in Charan Lal Sahu v. Union of India [(1990) 1 SCC 613] (Bhopal Gas Disaster), SCC p. 705, para 124.] While interpreting legal provisions, a court of law cannot be unmindful of the hard realities of life. In our opinion, the approach of the Court in dealing with such cases should be pragmatic rather than pedantic, realistic rather than doctrinaire, functional rather than formal and practical rather tha…

M/S Balajee Sterling Builder, Bhopal vs. The DCIT-1(1), Bhopal

In the result, both of the appeals of assessee are allowed

ITA 597/IND/2016[2010-11]Status: DisposedITAT Indore10 Aug 2022AY 2010-11

Bench: Ms. Madhumita Roy & Shri B.M. Biyani

Section 143(3)Section 234ASection 80Section 801B(10)Section 80I

…cing has no property in the thing produced as a whole, even if part or whole of the material used by him may have been his property earlier. Further, in another judgment of Hon'ble Supreme Court in the case of State of Tamil Nadu v. Anandam Viswanathan [1989] 1 SCC 613, it was held that the nature of contract can be found only when the intention of parties are found out. The fact that in the execution of the works contract some materials are used and the property in the goods so used passes to the other party, the contractor undertaking the work will not necessarily be deemed, on that account, to sell the materia…

M/S. Associated Cement Companies Ltd vs. Comnr. of Customs

Appeals are dismissed but in

C.A. No.-000821-000821 - 2000Supreme Court25 Jan 2001
For Respondent: COMMISSIONER OF CUSTOMS

…a hard case and rejected its test as illogical and unsatisfactory wrong in principle and too erratic to be useful. The principle enunciated in Kames case was followed by this Court in State of Tamil Nadu vs. Anandam Viswanathan (1989) 1 SCC 613. In this case, this Court held that a contract for printing of question paper for educational institutions constituted a works contract and, therefore, exempted from tax. In Everest Copiers vs. State of Tamil Nadu (1996) 5 SCC 390 in respect of the Assessment Year 1978-79, this Court has held that making photostat copies on pa…

Mukharji, C.J. in Charan Lal Sahu v. Union of India (1 SCC 613) — Cited in 5 Judgments | BharatTax