Naib Singh v. State of Punjab

The Commisioner of Income-Tax vs. M/S Inteva Products India Automative Pvt Ltd

Appeals are dismissed with costs

Bench: S.SUJATHA,VINEET KOTHARI

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 02ND DAY OF SEPTEMBER, 2022 PRESENT THE HON’BLE MR. JUSTICE G.NARENDAR AND THE HON’BLE MR. JUSTICE RAVI V.HOSMANI R.F.A.NO.397 OF 2014 C/W R.F.A.NO.396 OF 2014 BETWEEN: SRI. A. BOOPATHI, S/O LATE T. M. ANJINEYALU, AGED ABOUT 59 YEARS, R/AT NO.14, PROMENADE ROAD, CIVIL STATION, BANGALORE - 560 005. ALSO AT RESIDENT OF NO.17, CLARKE ROAD, RICHARDS TOWN, BANGALORE - 560 005. …APPELLANT (COMMON IN BOTH APPEALS) [BY SRI K ANANDARAMA, ADVOCATE (…

The Commisioner of Income-Tax vs. M/S Essar Digitronics Pvt Ltd

Appeals are dismissed with costs

Bench: S.SUJATHA,VINEET SARAN

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 02ND DAY OF SEPTEMBER, 2022 PRESENT THE HON’BLE MR. JUSTICE G.NARENDAR AND THE HON’BLE MR. JUSTICE RAVI V.HOSMANI R.F.A.NO.397 OF 2014 C/W R.F.A.NO.396 OF 2014 BETWEEN: SRI. A. BOOPATHI, S/O LATE T. M. ANJINEYALU, AGED ABOUT 59 YEARS, R/AT NO.14, PROMENADE ROAD, CIVIL STATION, BANGALORE - 560 005. ALSO AT RESIDENT OF NO.17, CLARKE ROAD, RICHARDS TOWN, BANGALORE - 560 005. …APPELLANT (COMMON IN BOTH APPEALS) [BY SRI K ANANDARAMA, ADVOCATE (…

The Commissioner of Income Tax IV vs. Shri Raaj Kumar Jain

…required to see the facts and circumstances of each case and only if they are similar or on parity, it has to implement or follow the binding precedent of the Hon'ble Supreme Court. 311. In the case of Naib Singh v. State of Punjab [(1986) 4 SCC 401: 302 1 AIR 1986 SC 2192] the Apex Court has made it clear that there is nothing like precedent in criminal cases but there are certain guiding principles. In the case of Shankarlal v. State of Maharashtra [(1981) 2 SCC 35: AIR 1981 SC 765.] the Hon'ble Supreme Court has observed that legal principles incantations and their importance lies more i…