No.449/2016 & RC.REV. No.480/2016 Page 17 of 26 20. Again, in Surjit Singh Kalra v. Union of India

2 SCC 87Reported decision2001#19724 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2016 to 2017.

Judgments citing No.449/2016 & RC.REV. No.480/2016 Page 17 of 26 20. Again, in Surjit Singh Kalra v. Union of India

R Janardhana Babu vs. The Managing Director

Accordingly, the writ petitions are allowed

WP/37528/2010HC Karnataka07 Jul 2017

Bench: The Hon’Ble Mr. Justice B. Veerappa

…99 27. In support of his contentions, learned Senior Counsel sought to rely upon the following the Judgments. 1. The judgment of the Hon’ble Supreme Court in the case of J.K. SYNTHETICS .vs. RAJASTHAN TRADE UNION KENDRA AND OTEHRS reported in (2001)2 SCC 87 (para- 27) for the proposition that permanent discontinuance necessarily means a closure. 2. The Division Bench Judgment of the Bombay High Court in the case of UNIVERSAL LUGGAGE MFG. COMPANY LIMITED .vs. GENERAL EMPLOYEES’ UNION AND OTHERS reported in 1993-I-LLJ-1207 (paragraph-5) for the proposition that closure without permission a…

The Pr. Commissioner of Income Tax-4 vs. Ge Money Financial Services Pvt. Ltd

ITA/224/2017HC Delhi10 Apr 2017

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 10A(2)(c)

…‖ to governmental authorities or polluters, when they fail to ‗to anticipate, prevent and attack the causes of environmental degradation‘ [Vellore Citizens' Welfare Forum v. Union of India, (1996) 5 SCC 647; S. Jagannath v. Union of India, (1997) 2 SCC 87; Karnataka Industrial Areas Development Board v. C. Kenchappa, (2006) 6 SCC 371] Two aspects must therefore be emphasised i.e. that the Tribunal is itself required to carry out preventive and protective measures, as well as hold governmental and private authorities accountable for failing to uphold environmental interests. Thus, a narrow inter…

Principal Commissioner of Income-Tax 8 vs. M/S Super Malls Pvt. Ltd

ITA/449/2016HC Delhi22 Nov 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 14(1)(e)Section 25B(8)

…RC.REV. No.449/2016 & RC.REV. No.480/2016 Page 1 of 26 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision: 18th July, 2017 RC.REV. No.449/2016 & CM No.34042/2016 (for stay) DR DHARAMPAL (DECEASED) THR HIS LEGAL HEIR ..... Petitioner Through: Mr. Ratnesh Bansal and Mr. Ashu Singh, Advs. Versus CHAUDHARY RAM CHANDER ..... Respondent Through: Mr. Sudhir Naagar and Mr. Mohit Singh, Advs. AND + RC.REV. No.480/2016 & CM No.36333/2016 (for stay) CHHITAR M…

M/S.Karnataka SC & St Development Corporation vs. Bharathmatha Watch Assembly Unit Employees Union

WP/5134/2004HC Karnataka29 Jan 2016

Bench: The Hon’Ble Mr. Justice A S Bopanna

…If a unit or part of an undertaking which has no functional integrity with other units is closed, it will amount to closure within the meaning of Section 25-FFF of the Act. In J.K. Synthetics v. Rajasthan Trade Union Kendra & Ors.AIR 2001 SC 531: (2001) 2 SCC 87: 2001-I-LLJ-561, it has been observed that the closure need not be of the entire plant. A closure can also be of a part of the plant. In Maruti Udyog Ltd. v. Ram Lal & Ors. AIR 2005 SC 851: (2005) 2 SCC 638: 2005-I-LLJ-853,, it was held as under in para 21 of the report at P.858 of LLJ: “21. How far and to what extent the provisions of Sect…