Palitana Sugar Mills (P.) Ltd. v. State of Gujarat

12 SCC 645Reported decision2004#18826 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2020.

Judgments citing Palitana Sugar Mills (P.) Ltd. v. State of Gujarat

G K Rudramuniswamy vs. The District Caste Verification Committee

Accordingly, writ petition stands dismissed

WP/56187/2013HC Karnataka17 Dec 2020

Bench: The Hon’Ble Mr.Justice P.B. Bajanthri Writ Petition No.56187/2013(Gm-Cc) Between:

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2020 BEFORE THE HON’BLE MR.JUSTICE P.B. BAJANTHRI WRIT PETITION NO.56187/2013(GM-CC) BETWEEN: G.K. RUDRAMUNISWAMY LATE G.K VEERABHADRIAH, AGED ABOUT 60 YEARS., SENIOR ASSISTANT, NEW INDIA ASSURANCE CO. LTD., R/O HARIHARA TQ AND DIST. DAVANAGERE … PETITIONER (BY SRI. PRAVEEN KUMAR RAIKOTE, ADVOCATE) AND: 1. THE DISTRICT CASTE VERIFICATION COMMITTEE, SHIMOGA DISTRICT, SHIMOGA BY ITS CHAIRMAN, AND DEPUTY COMMISSIONER, SHIMOGA – 577 201. 2. THE DIVISIONAL COMMISS…

Vijay Gupta, Delhi vs. ITO, Ward-35(2), New Delhi

In the result both the appeals of the assessee are allowed

ITA 7491/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Jul 2019AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri V.K. Tulsian, CAFor Respondent: Shri Surender Pal, Sr. DR

Section 143(3)Section 271(1)(C)Section 80I

…as held that the decision of the Hon’ble Supreme Court cannot be assailed on the ground that certain aspects were not considered or the relevant provisions were not brought to the notice of the Court]; Palitana Sugar Mills (P.) Ltd. vs State of Gujarat (2004) 12 SCC 645 [in which it was held that the judgements of the Supreme Court are binding on all authorities under Article 142 of the Constitution and it is not open to any authority to ignore a binding judgement of the Supreme Court on the ground that the full facts had not been placed before it] and State of Punjab vs Devans Modern Breweries Ltd. (2004) 11 SCC…

Vijay Gupta, New Delhi vs. ITO, Ward- 35(2), New Delhi

In the result both the appeals of the assessee are allowed

ITA 409/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Jul 2019AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri V.K. Tulsian, CAFor Respondent: Shri Surender Pal, Sr. DR

Section 143(3)Section 271(1)(C)Section 80I

ITO, Ward-35(2), New Delhi vs. Vijay Gupta, Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4080/DEL/2018[2014-15]Status: DisposedITAT Delhi18 Jul 2019AY 2014-15

Bench: Shri Kuldip Singh & Shri Anadee Nath Misshra

For Appellant: Shri V.K. Tulsiyan, CAFor Respondent: Shri Surender Pal, Sr. DR

Section 1Section 3Section 6Section 8Section 801CSection 80I

…s held that the decision of the Hon’ble Supreme Court cannot be assailed on the ground that certain aspects were not considered or the relevant provisions were not brought to the notice of the Court]; Palitana Sugar Mills (P.) Ltd. vs State of Gujarat (2004) 12 SCC 645 [in which it was held that the judgements of the Supreme Court are binding on all authorities under Article 142 of the Constitution and it is not open to any authority to ignore a binding judgement of the Supreme Court on the ground that the full facts had not been placed before it] and State of Punjab vs Devans Modern Breweries Ltd. (2004) 11…