Narendra & Ors. v. State of Uttar Pradesh & Anr.10 8

The Commissioner of Income Tax Xiii vs. Radhey Shyam Bansal

…han the person whose premises had been searched or whose documents and other assets had been requisitioned under s.132A of the Act. 8. A taxing statute, as is well-known, must be construed strictly. In Sneh Enterprises v. Commissioner of Customs, (2006) 7 SCC 714, it was held: ―While dealing with a taxing provision, the principle of 'strict interpretation' should be applied. The Court shall not interpret the statutory provision in such a manner which would create an additional fiscal burden on a person. It would never be done by invoking the provisions of another Act, which are not attracted. It is a…

The Motor & General Finance Ltd vs. Commissioner of Income Tax Delhi

Bench: CASES PERTAINING TO SPECIAL BENCHES

…e relied upon while determining the amount of compensation. Learned Senior Counsel/Learned Counsel for the Appellants also relies upon the judgment of the Supreme Court in Narendra & Ors. Vs. State of Uttar Pradesh & Anr.10 8 (2010) 13 SCC 710 9 (2011) 7 SCC 714 10 (2017) 9 SCC 426 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 92 of 171 to submit that benefit of higher compensation should be granted to even those landowners who could not approach the court. Reliance is placed upon the jud…

CIT vs. Leather Tech

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

…e relied upon while determining the amount of compensation. Learned Senior Counsel/Learned Counsel for the Appellants also relies upon the judgment of the Supreme Court in Narendra & Ors. Vs. State of Uttar Pradesh & Anr.10 8 (2010) 13 SCC 710 9 (2011) 7 SCC 714 10 (2017) 9 SCC 426 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 92 of 171 to submit that benefit of higher compensation should be granted to even those landowners who could not approach the court. Reliance is placed upon the jud…

Commissioner of Income Tax vs. Dwarkadhish Investment Pvt Ltd

Bench: HON'BLE THE ACTING CHIEF JUSTICE,HON'BLE MR. JUSTICE MANMOHAN

…e relied upon while determining the amount of compensation. Learned Senior Counsel/Learned Counsel for the Appellants also relies upon the judgment of the Supreme Court in Narendra & Ors. Vs. State of Uttar Pradesh & Anr.10 8 (2010) 13 SCC 710 9 (2011) 7 SCC 714 10 (2017) 9 SCC 426 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 92 of 171 to submit that benefit of higher compensation should be granted to even those landowners who could not approach the court. Reliance is placed upon the jud…

Commissioner of Income Tax vs. Tosha International Ltd

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE RAJIV SHAKDHER

…e relied upon while determining the amount of compensation. Learned Senior Counsel/Learned Counsel for the Appellants also relies upon the judgment of the Supreme Court in Narendra & Ors. Vs. State of Uttar Pradesh & Anr.10 8 (2010) 13 SCC 710 9 (2011) 7 SCC 714 10 (2017) 9 SCC 426 Digitally Signed By:RAHUL Signing Date:05.10.2025 11:29:12 Signature Not Verified LA.APP. 59/2007 & connected Page 92 of 171 to submit that benefit of higher compensation should be granted to even those landowners who could not approach the court. Reliance is placed upon the jud…