P.Chidambaram v. Central Bureau Of Investigation

9 SCC 24Reported decision2008#25829 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 143(3)Section 143(3A)Section 143(3B)Section 144B Section 194A(3)(v)Section 2(19)Section 250 Section 36(1)(va)

Judgments citing P.Chidambaram v. Central Bureau Of Investigation

The DCIT, Cir-3(2) Gangtok, Gangtok Sikkim vs. Sikkim State Cooperative Supply and Marketing Federation Limited, Gangtok Sikkim

ITA 1583/KOL/2024[2020-21]Status: DisposedITAT Kolkata18 Jun 2025AY 2020-21

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 250Section 80P

…Vs. International Trading Company & Anr., AIR 2003 SC 3983; M/s Anand Button Ltd. Vs. State of Haryana & Ors., AIR 2005 SC 565; K.K. Bhalla Vs. State of M.P. & Ors., AIR 2006 SC 898; and Maharaj Krishan Bhatt & Anr. Vs. State of Jammu & Kashmir & Ors., (2008) 9 SCC 24). 4. Vide submission dated 09/11/2015, the assessee had submitted as below: “The term co- operative society has been defined in the Act in section 2(19) which read as : Co-operative society means a society registered under the Co-operative Societies Act, 1912 or under any other law for the time being in force in any state for the *registration of co…

Deputy Commissioner of Income Tax, Cir-3(2), Gangtok, Gangtok Sikkim vs. Sikkim State Cooperative Supply and Marketing Federation Limited, Gangtok Sikkim

ITA 1582/KOL/2024[2018-19]Status: DisposedITAT Kolkata18 Jun 2025AY 2018-19

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 250Section 80P

Mr. Bineesh Kodiyeri vs. Directorate of Enforcement

WP/13261/2020HC Karnataka16 Mar 2021

Bench: The Hon’Ble Mr. Justice Suraj Govindaraj Writ Petition No. 13261 Of 2020 (Gm-Res) Between: Mr. Bineesh Kodiyeri S/O Mr. Kodiyeri Balakrishnan Aged About 37 Years Kootamvilla Lane, Maruthankuzhi Thiruvananthapuram District Kerala State – 695013

Section 19Section 482

…resent matter is a criminal offence having an impact on the society, the said judgment is not applicable. WP No. 13261 of 2020 100 5.24. He relies on the decision in the case of P.Chidambaram vs Central Bureau Of Investigation [(2009)9 SCC 24 para 26] more particularly para 26 thereof which is reproduced hereunder for easy reference: 26. As discussed earlier, insofar as the “flight risk” and “tampering with evidence” are concerned, the High Court held in favour of the appellant by holding that the appellant is not a “flight risk” i.e. “no possibility of his abscondenc…