Page 13 of 48 (i) Resham Singh Pyara Singh v. Abdul Sattar

1 SCC 49Reported decision1996#21750 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2023.

Judgments citing Page 13 of 48 (i) Resham Singh Pyara Singh v. Abdul Sattar

The Commissioner of Income Tax vs. M/s. Idea Cellular Limited

ITTA/11/2021HC Telangana19 Oct 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Principal Commissioner of Income Tax-1 vs. Dimple Murarka

ITA/11/2021HC Orissa21 Jul 2023

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

Pr Commissioner of Income Tax Central II vs. M/S Sharp Mint Limited

The appeals are disposed of in the aforesaid terms

ITA/13/2021HC Delhi07 Feb 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

Section 124Section 57

…Signing Date:19.05.2023 13:34:08 Signature Not Verified 2023:DHC:3426-DB RFA(OS)(COMM) 8/2021 & connected matters Page 13 of 48 (i) Resham Singh Pyara Singh v. Abdul Sattar (1996) 1 SCC 49. (ii) New Kenilworth Hotel (P) Ltd. v. Orissa State Finance Corporation (1997) 3 SCC 462. 9.8 The reliance placed on behalf of PPL on paragraphs 71, 86 and 148 of the P.S. Sathappan case was clearly misplaced, as these were observations made in the minority judgment. 9.9 Likewise, the judgment rendered by the Supreme Court in Fuerst Day La…