New Delhi v P.M Ramalingam (2009) 1 SCC 193; Authorized Officer, State Bank of Travancore v. Mathew K.C

357 ITR 357Supreme Court of India2013#20601 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2015 to 2021.

Judgments citing New Delhi v P.M Ramalingam (2009) 1 SCC 193; Authorized Officer, State Bank of Travancore v. Mathew K.C

Sri C Sreenivasamurthy vs. The State of Karnataka

WP/18446/2021HC Karnataka23 Oct 2021

Bench: The Hon’Ble Mr.Justice R.Nataraj

Section 49

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF OCTOBER, 2021 BEFORE THE HON’BLE MR.JUSTICE R.NATARAJ WRIT PETITION No.18446/2021(KLR-RES) BETWEEN: SRI.C.SREENIVASAMURTHY, S/O LATE CHIKKANNA, AGED ABOUT 60 YEARS, R/O NO.60/4,ANJANADRI ROYALNEST, 3RD MAIN ROAD, 4TH CROSS ROAD, KSRTC LAYOUT, UTTARAHALLAI MAIN ROAD, BENGALURU-560 006. ...PETITIONER (BY SRI V.K.NARAYANA SWAMY, ADV.) AND: 1. THE STATE OF KARNATAKA REPTD.BY IT SECRETARY TO GOVERNMENT, DEPARTMENT OF REVENUE, VIDHANA SOUDHA, BENGALURU-560 001. 2. THE TAHASILDAR, BENGALURU S…

M/S Telekom Malaysia Berhad vs. Union of India

Appeal is dismissed

WA/991/2018HC Karnataka03 Feb 2020

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 142(1)Section 147Section 148Section 4

…District I, Calcutta and another reported in (1961) 41 ITR 191. The Hon’ble Supreme Court therein also noted the judgment of the Hon’ble Supreme Court in the case of Commissioner of Income-Tax and Others v. Chhabil Dass Agarwal reported in [2013] 357 ITR 357 wherein 11 it was held that in the availability of an alternative and efficacious remedy, the writ Court should normally not interfere. We have considered the said judgment at length. The question of considering the matter on merits would arise after a finding is recorded that the alternative remedy is not an efficacious remedy.…

Ge Transportation Parts Llc vs. Commissioner Oflncome Tax (International Taxation), Delhi - I

ITA/686/2017HC Delhi21 Dec 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

Section 115Section 115QSection 11ASection 143Section 246Section 391Section 77

…Page 9 of 16 General of Police, Central Reserve Police Force, New Delhi v P.M Ramalingam (2009) 1 SCC 193; Authorized Officer, State Bank of Travancore v Mathew K.C. (2018) 3 SCC 85 and CIT v. Chhabil Dass Agarwal (2013) 357 ITR 357 (SC), Mr. Hossain submitted that this Court ought not to entertain the present writ petition when the Assessee had an efficacious alternative remedy of appeal before the CIT (A) under Section 246-A of the Act. 15. On merits, Mr. Hossain submitted that the issue was not confined to interpretation of Section 115-QA of the Act. He submitted…

M/S Tejas Networks Limited vs. The Deputy Commissioner of Income Tax

In the result, I proceed to pass the following:

WP/7004/2014HC Karnataka24 Apr 2015

Bench: The Hon’Ble Mr.Justice Aravind Kumar

Section 143(3)Section 144C(1)Section 144C(13)Section 35Section 35(1)(i)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24th DAY OF APRIL, 2015 BEFORE THE HON’BLE MR.JUSTICE ARAVIND KUMAR WRIT PETITION NO.7004/2014 (T-IT) BETWEEN: M/S TEJAS NETWORKS LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956 HAVING ITS OFFICE AT: PLOT NO.25, 5TH CROSS, J.P. SOFTWARE PARK ELECTRONIC CITY, PHASE-1, HOSUR ROAD, BENGALURU-560 100 REPRESENTED BY ITS MANAGING DIRECTOR MR. SANJAY NAYAK S/O SRI. SHANKAR NAYAK AGED ABOUT 49 YEARS. ... PETITIONER (BY SRI N VENKATARAMAN, Sr.COUNSEL A/W SRI…