New India Assurance Company Ltd. v. Asha Rani

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

…rt such proposition, reliance was placed on the decision in the case of State of Rajasthan Versus Bundi Electric Supply Company Limited 149 . It was further submitted that the alleged 146 (1982) 1 SCC 223 147 (2022) SCC Online SC 70 148 (2019) 10 SCC 674 149 1969 RLW 473 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 215 of 300 admissions are much before 2013 when the Companies Act, 2013 came into force. 92. Nextly, the learned Senior Advocate proposed to deal with the decisions r…

M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

…rt such proposition, reliance was placed on the decision in the case of State of Rajasthan Versus Bundi Electric Supply Company Limited 149 . It was further submitted that the alleged 146 (1982) 1 SCC 223 147 (2022) SCC Online SC 70 148 (2019) 10 SCC 674 149 1969 RLW 473 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 215 of 300 admissions are much before 2013 when the Companies Act, 2013 came into force. 92. Nextly, the learned Senior Advocate proposed to deal with the decisions r…

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S. CENTURY ENKA LIMITED

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…rt such proposition, reliance was placed on the decision in the case of State of Rajasthan Versus Bundi Electric Supply Company Limited 149 . It was further submitted that the alleged 146 (1982) 1 SCC 223 147 (2022) SCC Online SC 70 148 (2019) 10 SCC 674 149 1969 RLW 473 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 215 of 300 admissions are much before 2013 when the Companies Act, 2013 came into force. 92. Nextly, the learned Senior Advocate proposed to deal with the decisions r…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S V2 RETAIL LTD.

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…rt such proposition, reliance was placed on the decision in the case of State of Rajasthan Versus Bundi Electric Supply Company Limited 149 . It was further submitted that the alleged 146 (1982) 1 SCC 223 147 (2022) SCC Online SC 70 148 (2019) 10 SCC 674 149 1969 RLW 473 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 215 of 300 admissions are much before 2013 when the Companies Act, 2013 came into force. 92. Nextly, the learned Senior Advocate proposed to deal with the decisions r…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. JAGANNATH BANWARILAL TEXOFABS PVT LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…rt such proposition, reliance was placed on the decision in the case of State of Rajasthan Versus Bundi Electric Supply Company Limited 149 . It was further submitted that the alleged 146 (1982) 1 SCC 223 147 (2022) SCC Online SC 70 148 (2019) 10 SCC 674 149 1969 RLW 473 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 215 of 300 admissions are much before 2013 when the Companies Act, 2013 came into force. 92. Nextly, the learned Senior Advocate proposed to deal with the decisions r…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. J.J.EXPORTERS LTD.

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…rt such proposition, reliance was placed on the decision in the case of State of Rajasthan Versus Bundi Electric Supply Company Limited 149 . It was further submitted that the alleged 146 (1982) 1 SCC 223 147 (2022) SCC Online SC 70 148 (2019) 10 SCC 674 149 1969 RLW 473 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 215 of 300 admissions are much before 2013 when the Companies Act, 2013 came into force. 92. Nextly, the learned Senior Advocate proposed to deal with the decisions r…

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. L D S CITY PROJECTS PVT LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…rt such proposition, reliance was placed on the decision in the case of State of Rajasthan Versus Bundi Electric Supply Company Limited 149 . It was further submitted that the alleged 146 (1982) 1 SCC 223 147 (2022) SCC Online SC 70 148 (2019) 10 SCC 674 149 1969 RLW 473 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 215 of 300 admissions are much before 2013 when the Companies Act, 2013 came into force. 92. Nextly, the learned Senior Advocate proposed to deal with the decisions r…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. TCG LIFESCIENCES LTD.

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…rt such proposition, reliance was placed on the decision in the case of State of Rajasthan Versus Bundi Electric Supply Company Limited 149 . It was further submitted that the alleged 146 (1982) 1 SCC 223 147 (2022) SCC Online SC 70 148 (2019) 10 SCC 674 149 1969 RLW 473 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 215 of 300 admissions are much before 2013 when the Companies Act, 2013 came into force. 92. Nextly, the learned Senior Advocate proposed to deal with the decisions r…

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL-1), KOLKATA vs. M/S. RUNGTA MINES LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…rt such proposition, reliance was placed on the decision in the case of State of Rajasthan Versus Bundi Electric Supply Company Limited 149 . It was further submitted that the alleged 146 (1982) 1 SCC 223 147 (2022) SCC Online SC 70 148 (2019) 10 SCC 674 149 1969 RLW 473 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 215 of 300 admissions are much before 2013 when the Companies Act, 2013 came into force. 92. Nextly, the learned Senior Advocate proposed to deal with the decisions r…

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S THE CALCUTTA TRAMWAYS COMPANY (1978) LTD.

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…rt such proposition, reliance was placed on the decision in the case of State of Rajasthan Versus Bundi Electric Supply Company Limited 149 . It was further submitted that the alleged 146 (1982) 1 SCC 223 147 (2022) SCC Online SC 70 148 (2019) 10 SCC 674 149 1969 RLW 473 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 215 of 300 admissions are much before 2013 when the Companies Act, 2013 came into force. 92. Nextly, the learned Senior Advocate proposed to deal with the decisions r…

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. M/S. HEIGHT INSURANCE SERVICES LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…rt such proposition, reliance was placed on the decision in the case of State of Rajasthan Versus Bundi Electric Supply Company Limited 149 . It was further submitted that the alleged 146 (1982) 1 SCC 223 147 (2022) SCC Online SC 70 148 (2019) 10 SCC 674 149 1969 RLW 473 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 215 of 300 admissions are much before 2013 when the Companies Act, 2013 came into force. 92. Nextly, the learned Senior Advocate proposed to deal with the decisions r…

PRINCIPAL CIT-14, KOLKATA vs. SHRI VISHWANATH GUPTA

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…rt such proposition, reliance was placed on the decision in the case of State of Rajasthan Versus Bundi Electric Supply Company Limited 149 . It was further submitted that the alleged 146 (1982) 1 SCC 223 147 (2022) SCC Online SC 70 148 (2019) 10 SCC 674 149 1969 RLW 473 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 215 of 300 admissions are much before 2013 when the Companies Act, 2013 came into force. 92. Nextly, the learned Senior Advocate proposed to deal with the decisions r…

RAJESH JAJODIA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 45 KOLKATA AND ORS

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJARSHI BHARADWAJ

…rt such proposition, reliance was placed on the decision in the case of State of Rajasthan Versus Bundi Electric Supply Company Limited 149 . It was further submitted that the alleged 146 (1982) 1 SCC 223 147 (2022) SCC Online SC 70 148 (2019) 10 SCC 674 149 1969 RLW 473 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 215 of 300 admissions are much before 2013 when the Companies Act, 2013 came into force. 92. Nextly, the learned Senior Advocate proposed to deal with the decisions r…

M/S SINGHI AND CO vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX VIII

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…rt such proposition, reliance was placed on the decision in the case of State of Rajasthan Versus Bundi Electric Supply Company Limited 149 . It was further submitted that the alleged 146 (1982) 1 SCC 223 147 (2022) SCC Online SC 70 148 (2019) 10 SCC 674 149 1969 RLW 473 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 215 of 300 admissions are much before 2013 when the Companies Act, 2013 came into force. 92. Nextly, the learned Senior Advocate proposed to deal with the decisions r…

TCG LIFE SCIENCES PVT LTD vs. JOINT COMM OF INCOME TAX RANGE59 KOL AND ANR

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…rt such proposition, reliance was placed on the decision in the case of State of Rajasthan Versus Bundi Electric Supply Company Limited 149 . It was further submitted that the alleged 146 (1982) 1 SCC 223 147 (2022) SCC Online SC 70 148 (2019) 10 SCC 674 149 1969 RLW 473 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 215 of 300 admissions are much before 2013 when the Companies Act, 2013 came into force. 92. Nextly, the learned Senior Advocate proposed to deal with the decisions r…

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S KESORAM INDUSTRIES LTD.

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…rt such proposition, reliance was placed on the decision in the case of State of Rajasthan Versus Bundi Electric Supply Company Limited 149 . It was further submitted that the alleged 146 (1982) 1 SCC 223 147 (2022) SCC Online SC 70 148 (2019) 10 SCC 674 149 1969 RLW 473 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 215 of 300 admissions are much before 2013 when the Companies Act, 2013 came into force. 92. Nextly, the learned Senior Advocate proposed to deal with the decisions r…

SHWETA CHHAWCHHARIA vs. COMMISSIONER OF INCOME TAX, KOLKATA-12

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…rt such proposition, reliance was placed on the decision in the case of State of Rajasthan Versus Bundi Electric Supply Company Limited 149 . It was further submitted that the alleged 146 (1982) 1 SCC 223 147 (2022) SCC Online SC 70 148 (2019) 10 SCC 674 149 1969 RLW 473 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 215 of 300 admissions are much before 2013 when the Companies Act, 2013 came into force. 92. Nextly, the learned Senior Advocate proposed to deal with the decisions r…

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-2, KOLKATA vs. ELECTROCAST SALES INDIA LTD.

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…rt such proposition, reliance was placed on the decision in the case of State of Rajasthan Versus Bundi Electric Supply Company Limited 149 . It was further submitted that the alleged 146 (1982) 1 SCC 223 147 (2022) SCC Online SC 70 148 (2019) 10 SCC 674 149 1969 RLW 473 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 215 of 300 admissions are much before 2013 when the Companies Act, 2013 came into force. 92. Nextly, the learned Senior Advocate proposed to deal with the decisions r…

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

…rt such proposition, reliance was placed on the decision in the case of State of Rajasthan Versus Bundi Electric Supply Company Limited 149 . It was further submitted that the alleged 146 (1982) 1 SCC 223 147 (2022) SCC Online SC 70 148 (2019) 10 SCC 674 149 1969 RLW 473 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 215 of 300 admissions are much before 2013 when the Companies Act, 2013 came into force. 92. Nextly, the learned Senior Advocate proposed to deal with the decisions r…

The Commissioner of Income Tax I vs. Balaji Electro Smelters Limited

…der:- “[7] The law with regard to the liability of the Insurance Company in respect of passengers being carried in a goods vehicle is now well settled. A three Judge Bench of the Apex Court in New India Assurance Company Ltd. v. Asha Rani and others,2003 1 SCC 223, considered the question whether it is compulsory for the Insurance Company to cover the liability in respect of passengers travelling in a goods vehicle. This decision was in context of the un-amended Act. The Apex Court over-ruled its earlier judgment in New India Assurance Company Ltd. v. Satpal Singh, 2000 1 SCC 237 and held as follows:…