Orient Paper and Industries Ltd. and Anr. v. State of Orissa and Ors. (1 SCC 81)

PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. M/S. M.M. ENGINEERS AND CONSULTANTS

ITA/72/2022HC Orissa08 Jan 2026

Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN

For Respondent: Mr. Chetan Sharma, Additional Solicitor General alongwith Mr

…tenu that such an order is required to be passed in the interest of the State and for the public good.” 36. As regards, the emphasis placed by the respondents on the decision of the Hon‟ble Supreme Court in Madan Lal Anand vs. UOI, reported as (1990) 1 SCC 81, to the effect that it has been held therein that only copies of documents, on which the impugned detention orders are primarily based should be supplied to the detenus and not any and every document; we only observe that it was also clearly held therein in paragraph 24 thereof as under: - “We must not, however, be understood to say that the…

THE MANGALORE ELECTRICITY SUPPLY COMPANY LTD., vs. SRI A CHANDRASEKHAR

WP/15230/2022HC Karnataka17 Oct 2022

Bench: G.NARENDAR,P.N.DESAI

…on and criticized the Bench hunting. Bench hunting has been deprecated by the Apex Court in the cases of Sarguja Transport Service v. State Transport Appellate Tribunal, M.P. Gwalior (1987) 1 SCC 5 and Upadhyay & Co. v. State of U.P., reported in (1999) 1 SCC 81 : (AIR 1999 SC 509). Taking note of the law laid down by the Apex Court with respect to the Bench hunting we find that the petitioner had no reason to approach this Court when already a civil suit was pending. Such an action of the petitioner definitely falls 52 within the category of Bench hunting. In light of the facts and law referred t…

COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. INDIA HIV AIDS ALLIANCE

ITA/72/2022HC Delhi01 Apr 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

For Respondent: Mr. Chetan Sharma, Additional Solicitor General alongwith Mr

Section 132(4)Section 3(1)Section 482

…tenu that such an order is required to be passed in the interest of the State and for the public good.” 36. As regards, the emphasis placed by the respondents on the decision of the Hon‟ble Supreme Court in Madan Lal Anand vs. UOI, reported as (1990) 1 SCC 81, to the effect that it has been held therein that only copies of documents, on which the impugned detention orders are primarily based should be supplied to the detenus and not any and every document; we only observe that it was also clearly held therein in paragraph 24 thereof as under: - “We must not, however, be understood to say that the…

COMMISSIONER OF INCOME TAX (EXEMPTIONS) DELHI vs. INDIA HIV AIDS ALLIANCE

ITA/73/2022HC Delhi01 Apr 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

For Respondent: Mr. Chetan Sharma, Additional Solicitor General alongwith Mr

Section 132(4)Section 3(1)Section 482

…tenu that such an order is required to be passed in the interest of the State and for the public good.” 36. As regards, the emphasis placed by the respondents on the decision of the Hon‟ble Supreme Court in Madan Lal Anand vs. UOI, reported as (1990) 1 SCC 81, to the effect that it has been held therein that only copies of documents, on which the impugned detention orders are primarily based should be supplied to the detenus and not any and every document; we only observe that it was also clearly held therein in paragraph 24 thereof as under: - “We must not, however, be understood to say that the…

PR COMMISSIONER OF vs. M/S SUBEX LTD

In the result, appeal stands dismissed

ITA/684/2015HC Karnataka01 Oct 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 143Section 2Section 260Section 260ASection 263Section 35D

…, the expression “bond” is often used indiscriminately to cover both bonds and debentures. Bonds are in essence interest bearing instruments which represent a loan. 13. In the case of R.D. Goyal and Another V/s. Reliance Industries Ltd., [(2003) 1 SCC 81], the Hon'ble Apex Court observed that a debenture, as ordinarily understood, in our considered view, would not come within the purview of definition of goods as it is simply an instrument of acknowledgement of debt by the company whereby it undertakes to pay the amount covered by it and till then it undertakes further to pay interest thereon…