Pratap Singh v. State of Jharkhand

6 SCC 528Reported decision2007#755 most cited
136

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2024.

Also referred to as

Pratap Singh v. State of Jharkhand · levy of penalty · Income Tax Act section 271(1) · furnishing inaccurate particulars · concealment of income · reassessment proceedings · legal representative liability · Commissioner (Appeals) · Section 249 IT Act · Section 253 IT Act

Issues it is cited on

legal representativesection 249furnishing inaccurate particulars of incomesection 253furnishing inaccurate particularsconcealment of incomesection 24commissioner (appeals)levy of penaltysection 271(1)section 131reassessment proceedings

Judgments citing Pratap Singh v. State of Jharkhand

Sri Shivalingaiah vs. State of Karnataka

WP/6376/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…P. 46.(2009) 6 SCC 498: SANTOSH KUMAR SATHISHBHUSHAN BARIYAR Vs. STATE OF MAHARASHTRA. 47.(2015) 5 SCC: SHREYA SINGHAL Vs. UNION OF INDIA. 48.AIR 1978 SC 597: SMT. MANEKA GANDHI Vs. UNION OF INDIA AND ANOTHER. 49.(2007) 6 SCC 528: DILIP S. DAHANUKAR Vs. KOTAK MAHINDRA CO. LTD. AND ANOTHER. 367 50.(1987) 3 SCC 544: MADHAV AYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 51.(2014) 10 SCC 1: MADRAS BAR ASSOCIATION Vs. UNION OF INDIA AND ANOTHER. 52.AIR 1970 SC 192: SHRI. PRITHVI COTTON MILLS LTD, ETC Vs. BROACH BORO…

Sri H K Basavegowda vs. The State of Karnataka

WP/28214/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…P. 46.(2009) 6 SCC 498: SANTOSH KUMAR SATHISHBHUSHAN BARIYAR Vs. STATE OF MAHARASHTRA. 47.(2015) 5 SCC: SHREYA SINGHAL Vs. UNION OF INDIA. 48.AIR 1978 SC 597: SMT. MANEKA GANDHI Vs. UNION OF INDIA AND ANOTHER. 49.(2007) 6 SCC 528: DILIP S. DAHANUKAR Vs. KOTAK MAHINDRA CO. LTD. AND ANOTHER. 367 50.(1987) 3 SCC 544: MADHAV AYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 51.(2014) 10 SCC 1: MADRAS BAR ASSOCIATION Vs. UNION OF INDIA AND ANOTHER. 52.AIR 1970 SC 192: SHRI. PRITHVI COTTON MILLS LTD, ETC Vs. BROACH BORO…

Smt. Priyadarshini vs. The State of Karnataka

WP/35277/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…P. 46.(2009) 6 SCC 498: SANTOSH KUMAR SATHISHBHUSHAN BARIYAR Vs. STATE OF MAHARASHTRA. 47.(2015) 5 SCC: SHREYA SINGHAL Vs. UNION OF INDIA. 48.AIR 1978 SC 597: SMT. MANEKA GANDHI Vs. UNION OF INDIA AND ANOTHER. 49.(2007) 6 SCC 528: DILIP S. DAHANUKAR Vs. KOTAK MAHINDRA CO. LTD. AND ANOTHER. 367 50.(1987) 3 SCC 544: MADHAV AYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 51.(2014) 10 SCC 1: MADRAS BAR ASSOCIATION Vs. UNION OF INDIA AND ANOTHER. 52.AIR 1970 SC 192: SHRI. PRITHVI COTTON MILLS LTD, ETC Vs. BROACH BORO…

Moosaveer @ Ibrahim Sab vs. State of Karnataka

WP/13029/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…P. 46.(2009) 6 SCC 498: SANTOSH KUMAR SATHISHBHUSHAN BARIYAR Vs. STATE OF MAHARASHTRA. 47.(2015) 5 SCC: SHREYA SINGHAL Vs. UNION OF INDIA. 48.AIR 1978 SC 597: SMT. MANEKA GANDHI Vs. UNION OF INDIA AND ANOTHER. 49.(2007) 6 SCC 528: DILIP S. DAHANUKAR Vs. KOTAK MAHINDRA CO. LTD. AND ANOTHER. 367 50.(1987) 3 SCC 544: MADHAV AYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 51.(2014) 10 SCC 1: MADRAS BAR ASSOCIATION Vs. UNION OF INDIA AND ANOTHER. 52.AIR 1970 SC 192: SHRI. PRITHVI COTTON MILLS LTD, ETC Vs. BROACH BORO…

N Santhosh Kumar vs. The State of Karnataka

WP/22667/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…P. 46.(2009) 6 SCC 498: SANTOSH KUMAR SATHISHBHUSHAN BARIYAR Vs. STATE OF MAHARASHTRA. 47.(2015) 5 SCC: SHREYA SINGHAL Vs. UNION OF INDIA. 48.AIR 1978 SC 597: SMT. MANEKA GANDHI Vs. UNION OF INDIA AND ANOTHER. 49.(2007) 6 SCC 528: DILIP S. DAHANUKAR Vs. KOTAK MAHINDRA CO. LTD. AND ANOTHER. 367 50.(1987) 3 SCC 544: MADHAV AYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 51.(2014) 10 SCC 1: MADRAS BAR ASSOCIATION Vs. UNION OF INDIA AND ANOTHER. 52.AIR 1970 SC 192: SHRI. PRITHVI COTTON MILLS LTD, ETC Vs. BROACH BORO…

Sri C Govardhan Reddy vs. State of Karnataka

WP/36459/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…P. 46.(2009) 6 SCC 498: SANTOSH KUMAR SATHISHBHUSHAN BARIYAR Vs. STATE OF MAHARASHTRA. 47.(2015) 5 SCC: SHREYA SINGHAL Vs. UNION OF INDIA. 48.AIR 1978 SC 597: SMT. MANEKA GANDHI Vs. UNION OF INDIA AND ANOTHER. 49.(2007) 6 SCC 528: DILIP S. DAHANUKAR Vs. KOTAK MAHINDRA CO. LTD. AND ANOTHER. 367 50.(1987) 3 SCC 544: MADHAV AYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 51.(2014) 10 SCC 1: MADRAS BAR ASSOCIATION Vs. UNION OF INDIA AND ANOTHER. 52.AIR 1970 SC 192: SHRI. PRITHVI COTTON MILLS LTD, ETC Vs. BROACH BORO…

Sri Rajanna vs. State of Karnataka

WP/18646/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…P. 46.(2009) 6 SCC 498: SANTOSH KUMAR SATHISHBHUSHAN BARIYAR Vs. STATE OF MAHARASHTRA. 47.(2015) 5 SCC: SHREYA SINGHAL Vs. UNION OF INDIA. 48.AIR 1978 SC 597: SMT. MANEKA GANDHI Vs. UNION OF INDIA AND ANOTHER. 49.(2007) 6 SCC 528: DILIP S. DAHANUKAR Vs. KOTAK MAHINDRA CO. LTD. AND ANOTHER. 367 50.(1987) 3 SCC 544: MADHAV AYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 51.(2014) 10 SCC 1: MADRAS BAR ASSOCIATION Vs. UNION OF INDIA AND ANOTHER. 52.AIR 1970 SC 192: SHRI. PRITHVI COTTON MILLS LTD, ETC Vs. BROACH BORO…

Smt. Motamma vs. Deputy Commissioner

WP/25219/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…P. 46.(2009) 6 SCC 498: SANTOSH KUMAR SATHISHBHUSHAN BARIYAR Vs. STATE OF MAHARASHTRA. 47.(2015) 5 SCC: SHREYA SINGHAL Vs. UNION OF INDIA. 48.AIR 1978 SC 597: SMT. MANEKA GANDHI Vs. UNION OF INDIA AND ANOTHER. 49.(2007) 6 SCC 528: DILIP S. DAHANUKAR Vs. KOTAK MAHINDRA CO. LTD. AND ANOTHER. 367 50.(1987) 3 SCC 544: MADHAV AYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 51.(2014) 10 SCC 1: MADRAS BAR ASSOCIATION Vs. UNION OF INDIA AND ANOTHER. 52.AIR 1970 SC 192: SHRI. PRITHVI COTTON MILLS LTD, ETC Vs. BROACH BORO…

K T Thipperudrappa vs. The State of Karnataka

WP/50828/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…P. 46.(2009) 6 SCC 498: SANTOSH KUMAR SATHISHBHUSHAN BARIYAR Vs. STATE OF MAHARASHTRA. 47.(2015) 5 SCC: SHREYA SINGHAL Vs. UNION OF INDIA. 48.AIR 1978 SC 597: SMT. MANEKA GANDHI Vs. UNION OF INDIA AND ANOTHER. 49.(2007) 6 SCC 528: DILIP S. DAHANUKAR Vs. KOTAK MAHINDRA CO. LTD. AND ANOTHER. 367 50.(1987) 3 SCC 544: MADHAV AYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 51.(2014) 10 SCC 1: MADRAS BAR ASSOCIATION Vs. UNION OF INDIA AND ANOTHER. 52.AIR 1970 SC 192: SHRI. PRITHVI COTTON MILLS LTD, ETC Vs. BROACH BORO…

Sri A M Narayanaswamy vs. The State of Karnataka

WP/8210/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…P. 46.(2009) 6 SCC 498: SANTOSH KUMAR SATHISHBHUSHAN BARIYAR Vs. STATE OF MAHARASHTRA. 47.(2015) 5 SCC: SHREYA SINGHAL Vs. UNION OF INDIA. 48.AIR 1978 SC 597: SMT. MANEKA GANDHI Vs. UNION OF INDIA AND ANOTHER. 49.(2007) 6 SCC 528: DILIP S. DAHANUKAR Vs. KOTAK MAHINDRA CO. LTD. AND ANOTHER. 367 50.(1987) 3 SCC 544: MADHAV AYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 51.(2014) 10 SCC 1: MADRAS BAR ASSOCIATION Vs. UNION OF INDIA AND ANOTHER. 52.AIR 1970 SC 192: SHRI. PRITHVI COTTON MILLS LTD, ETC Vs. BROACH BORO…

Sri M B Devayya vs. The State of Karnataka

WP/18327/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…P. 46.(2009) 6 SCC 498: SANTOSH KUMAR SATHISHBHUSHAN BARIYAR Vs. STATE OF MAHARASHTRA. 47.(2015) 5 SCC: SHREYA SINGHAL Vs. UNION OF INDIA. 48.AIR 1978 SC 597: SMT. MANEKA GANDHI Vs. UNION OF INDIA AND ANOTHER. 49.(2007) 6 SCC 528: DILIP S. DAHANUKAR Vs. KOTAK MAHINDRA CO. LTD. AND ANOTHER. 367 50.(1987) 3 SCC 544: MADHAV AYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 51.(2014) 10 SCC 1: MADRAS BAR ASSOCIATION Vs. UNION OF INDIA AND ANOTHER. 52.AIR 1970 SC 192: SHRI. PRITHVI COTTON MILLS LTD, ETC Vs. BROACH BORO…

Smt Uma Balagavi vs. State of Karnataka

WP/23800/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…P. 46.(2009) 6 SCC 498: SANTOSH KUMAR SATHISHBHUSHAN BARIYAR Vs. STATE OF MAHARASHTRA. 47.(2015) 5 SCC: SHREYA SINGHAL Vs. UNION OF INDIA. 48.AIR 1978 SC 597: SMT. MANEKA GANDHI Vs. UNION OF INDIA AND ANOTHER. 49.(2007) 6 SCC 528: DILIP S. DAHANUKAR Vs. KOTAK MAHINDRA CO. LTD. AND ANOTHER. 367 50.(1987) 3 SCC 544: MADHAV AYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 51.(2014) 10 SCC 1: MADRAS BAR ASSOCIATION Vs. UNION OF INDIA AND ANOTHER. 52.AIR 1970 SC 192: SHRI. PRITHVI COTTON MILLS LTD, ETC Vs. BROACH BORO…

Mr G Pulla Reddy vs. State of Karnataka

WP/56168/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…P. 46.(2009) 6 SCC 498: SANTOSH KUMAR SATHISHBHUSHAN BARIYAR Vs. STATE OF MAHARASHTRA. 47.(2015) 5 SCC: SHREYA SINGHAL Vs. UNION OF INDIA. 48.AIR 1978 SC 597: SMT. MANEKA GANDHI Vs. UNION OF INDIA AND ANOTHER. 49.(2007) 6 SCC 528: DILIP S. DAHANUKAR Vs. KOTAK MAHINDRA CO. LTD. AND ANOTHER. 367 50.(1987) 3 SCC 544: MADHAV AYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 51.(2014) 10 SCC 1: MADRAS BAR ASSOCIATION Vs. UNION OF INDIA AND ANOTHER. 52.AIR 1970 SC 192: SHRI. PRITHVI COTTON MILLS LTD, ETC Vs. BROACH BORO…

Smt. B.C.Dharma vs. The State of Karnataka

WP/31322/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…P. 46.(2009) 6 SCC 498: SANTOSH KUMAR SATHISHBHUSHAN BARIYAR Vs. STATE OF MAHARASHTRA. 47.(2015) 5 SCC: SHREYA SINGHAL Vs. UNION OF INDIA. 48.AIR 1978 SC 597: SMT. MANEKA GANDHI Vs. UNION OF INDIA AND ANOTHER. 49.(2007) 6 SCC 528: DILIP S. DAHANUKAR Vs. KOTAK MAHINDRA CO. LTD. AND ANOTHER. 367 50.(1987) 3 SCC 544: MADHAV AYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 51.(2014) 10 SCC 1: MADRAS BAR ASSOCIATION Vs. UNION OF INDIA AND ANOTHER. 52.AIR 1970 SC 192: SHRI. PRITHVI COTTON MILLS LTD, ETC Vs. BROACH BORO…

Sri Srikanth vs. The Principal Secretary

WP/22025/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…P. 46.(2009) 6 SCC 498: SANTOSH KUMAR SATHISHBHUSHAN BARIYAR Vs. STATE OF MAHARASHTRA. 47.(2015) 5 SCC: SHREYA SINGHAL Vs. UNION OF INDIA. 48.AIR 1978 SC 597: SMT. MANEKA GANDHI Vs. UNION OF INDIA AND ANOTHER. 49.(2007) 6 SCC 528: DILIP S. DAHANUKAR Vs. KOTAK MAHINDRA CO. LTD. AND ANOTHER. 367 50.(1987) 3 SCC 544: MADHAV AYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 51.(2014) 10 SCC 1: MADRAS BAR ASSOCIATION Vs. UNION OF INDIA AND ANOTHER. 52.AIR 1970 SC 192: SHRI. PRITHVI COTTON MILLS LTD, ETC Vs. BROACH BORO…

Smt Meena Poojarthi vs. State of Karnataka

WP/51101/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…P. 46.(2009) 6 SCC 498: SANTOSH KUMAR SATHISHBHUSHAN BARIYAR Vs. STATE OF MAHARASHTRA. 47.(2015) 5 SCC: SHREYA SINGHAL Vs. UNION OF INDIA. 48.AIR 1978 SC 597: SMT. MANEKA GANDHI Vs. UNION OF INDIA AND ANOTHER. 49.(2007) 6 SCC 528: DILIP S. DAHANUKAR Vs. KOTAK MAHINDRA CO. LTD. AND ANOTHER. 367 50.(1987) 3 SCC 544: MADHAV AYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 51.(2014) 10 SCC 1: MADRAS BAR ASSOCIATION Vs. UNION OF INDIA AND ANOTHER. 52.AIR 1970 SC 192: SHRI. PRITHVI COTTON MILLS LTD, ETC Vs. BROACH BORO…

Sri S Somashekara Reddy vs. State of Karnataka

WP/36610/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…P. 46.(2009) 6 SCC 498: SANTOSH KUMAR SATHISHBHUSHAN BARIYAR Vs. STATE OF MAHARASHTRA. 47.(2015) 5 SCC: SHREYA SINGHAL Vs. UNION OF INDIA. 48.AIR 1978 SC 597: SMT. MANEKA GANDHI Vs. UNION OF INDIA AND ANOTHER. 49.(2007) 6 SCC 528: DILIP S. DAHANUKAR Vs. KOTAK MAHINDRA CO. LTD. AND ANOTHER. 367 50.(1987) 3 SCC 544: MADHAV AYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 51.(2014) 10 SCC 1: MADRAS BAR ASSOCIATION Vs. UNION OF INDIA AND ANOTHER. 52.AIR 1970 SC 192: SHRI. PRITHVI COTTON MILLS LTD, ETC Vs. BROACH BORO…

Rama vs. State of Karnataka

WP/27625/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…P. 46.(2009) 6 SCC 498: SANTOSH KUMAR SATHISHBHUSHAN BARIYAR Vs. STATE OF MAHARASHTRA. 47.(2015) 5 SCC: SHREYA SINGHAL Vs. UNION OF INDIA. 48.AIR 1978 SC 597: SMT. MANEKA GANDHI Vs. UNION OF INDIA AND ANOTHER. 49.(2007) 6 SCC 528: DILIP S. DAHANUKAR Vs. KOTAK MAHINDRA CO. LTD. AND ANOTHER. 367 50.(1987) 3 SCC 544: MADHAV AYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 51.(2014) 10 SCC 1: MADRAS BAR ASSOCIATION Vs. UNION OF INDIA AND ANOTHER. 52.AIR 1970 SC 192: SHRI. PRITHVI COTTON MILLS LTD, ETC Vs. BROACH BORO…

Sri. Guruprasad vs. Government of Karnataka

WP/8176/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…P. 46.(2009) 6 SCC 498: SANTOSH KUMAR SATHISHBHUSHAN BARIYAR Vs. STATE OF MAHARASHTRA. 47.(2015) 5 SCC: SHREYA SINGHAL Vs. UNION OF INDIA. 48.AIR 1978 SC 597: SMT. MANEKA GANDHI Vs. UNION OF INDIA AND ANOTHER. 49.(2007) 6 SCC 528: DILIP S. DAHANUKAR Vs. KOTAK MAHINDRA CO. LTD. AND ANOTHER. 367 50.(1987) 3 SCC 544: MADHAV AYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 51.(2014) 10 SCC 1: MADRAS BAR ASSOCIATION Vs. UNION OF INDIA AND ANOTHER. 52.AIR 1970 SC 192: SHRI. PRITHVI COTTON MILLS LTD, ETC Vs. BROACH BORO…

P. D. Ponnappa vs. State of Karnataka

WP/12975/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…P. 46.(2009) 6 SCC 498: SANTOSH KUMAR SATHISHBHUSHAN BARIYAR Vs. STATE OF MAHARASHTRA. 47.(2015) 5 SCC: SHREYA SINGHAL Vs. UNION OF INDIA. 48.AIR 1978 SC 597: SMT. MANEKA GANDHI Vs. UNION OF INDIA AND ANOTHER. 49.(2007) 6 SCC 528: DILIP S. DAHANUKAR Vs. KOTAK MAHINDRA CO. LTD. AND ANOTHER. 367 50.(1987) 3 SCC 544: MADHAV AYAWADANRAO HOSKOT Vs. STATE OF MAHARASHTRA. 51.(2014) 10 SCC 1: MADRAS BAR ASSOCIATION Vs. UNION OF INDIA AND ANOTHER. 52.AIR 1970 SC 192: SHRI. PRITHVI COTTON MILLS LTD, ETC Vs. BROACH BORO…