Rahul Builders v. Arihant Fertilizers & Chemicals

2 SCC 321Reported decision2008#13728 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2022.

Judgments citing Rahul Builders v. Arihant Fertilizers & Chemicals

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S SILVER AND ARTS PALACE

ITA/99/2019HC Rajasthan08 Apr 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

…1 AFR HIGH COURT OF CHHATTISGARH, BILASPUR ACQA No. 248 of 2019 Suresh Kumar Mahapatra S/o Late Goverdhan Mahapatra Aged About 39 Years R/o Shivananad Nagar, Sector 3, Kargil Chowk, Police Station- Khamtarai, District- Raipur, Chhattisgarh. ---- Appellant Versus Dinesh Agrawal S/o Late Kishan Lal Agrawal, Aged 54 Years Proprietor Dinesh Enterprises, R/o- E-424, Behind Goyal Nursing Home, Raadhakrishna Mandir Road, Samta Colony, Police Station- Azad Chowk, Raipur, District- Raipur, Chhattisgarh. ---- Respondent ACQA No. 93 of 2019 Suresh Kumar Mahapatra S/o Late Goverdhan Mahapatra Aged About 39 Years R…

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S HADOTI PUNJ VIKAS LTD.

ITA/114/2019HC Rajasthan08 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

…1 AFR HIGH COURT OF CHHATTISGARH, BILASPUR ACQA No. 248 of 2019 Suresh Kumar Mahapatra S/o Late Goverdhan Mahapatra Aged About 39 Years R/o Shivananad Nagar, Sector 3, Kargil Chowk, Police Station- Khamtarai, District- Raipur, Chhattisgarh. ---- Appellant Versus Dinesh Agrawal S/o Late Kishan Lal Agrawal, Aged 54 Years Proprietor Dinesh Enterprises, R/o- E-424, Behind Goyal Nursing Home, Raadhakrishna Mandir Road, Samta Colony, Police Station- Azad Chowk, Raipur, District- Raipur, Chhattisgarh. ---- Respondent ACQA No. 93 of 2019 Suresh Kumar Mahapatra S/o Late Goverdhan Mahapatra Aged About 39 Years R…

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S EDILA BUSINESS WORLD PVT. LTD.

ITA/109/2019HC Rajasthan08 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

…1 AFR HIGH COURT OF CHHATTISGARH, BILASPUR ACQA No. 248 of 2019 Suresh Kumar Mahapatra S/o Late Goverdhan Mahapatra Aged About 39 Years R/o Shivananad Nagar, Sector 3, Kargil Chowk, Police Station- Khamtarai, District- Raipur, Chhattisgarh. ---- Appellant Versus Dinesh Agrawal S/o Late Kishan Lal Agrawal, Aged 54 Years Proprietor Dinesh Enterprises, R/o- E-424, Behind Goyal Nursing Home, Raadhakrishna Mandir Road, Samta Colony, Police Station- Azad Chowk, Raipur, District- Raipur, Chhattisgarh. ---- Respondent ACQA No. 93 of 2019 Suresh Kumar Mahapatra S/o Late Goverdhan Mahapatra Aged About 39 Years R…

SMT. BADAMI DEVI KUMAWAT vs. INCOME TAX OFFICER

ITA/125/2019HC Rajasthan10 Dec 2019

Bench: PRAKASH GUPTA,NARENDRA SINGH DHADDHA

…1 AFR HIGH COURT OF CHHATTISGARH, BILASPUR ACQA No. 248 of 2019 Suresh Kumar Mahapatra S/o Late Goverdhan Mahapatra Aged About 39 Years R/o Shivananad Nagar, Sector 3, Kargil Chowk, Police Station- Khamtarai, District- Raipur, Chhattisgarh. ---- Appellant Versus Dinesh Agrawal S/o Late Kishan Lal Agrawal, Aged 54 Years Proprietor Dinesh Enterprises, R/o- E-424, Behind Goyal Nursing Home, Raadhakrishna Mandir Road, Samta Colony, Police Station- Azad Chowk, Raipur, District- Raipur, Chhattisgarh. ---- Respondent ACQA No. 93 of 2019 Suresh Kumar Mahapatra S/o Late Goverdhan Mahapatra Aged About 39 Years R…

SANJAY DALMIA vs. PRINCIPAL COMMISSIONER OF

ITA/345/2018HC Delhi21 Mar 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…g Date:23.08.2023 14:28:51 Signature Not Verified CS(OS) 345/2018 & TEST. CAS.26/2000 Page 54 of 64 course it may be that in some cases they are fully debarred and in some cases partly. 135. In the case of Uma Devi Nambiar & Ors vs T.C. Sidhan (Dead) (2004) 2 SCC 321 extensively reviewed the case law dealing with a Will and opined that mere exclusion of the natural heir of giving of lesser share by itself cannot be considered as a suspicious circumstance. The Court observed that a Will is exhibited to alter the ordinary mode of succession and by its very nature, it is bound to result in either refusing or depri…

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) - 1 vs. M/S. SAKET APARTMENT (P) LTD.

Appeal is allowed and judgment dated

ITA/283/2018HC Delhi09 Mar 2018

Bench: The Learned Probate Court. Digitally Signed By:Sonia Thapliyal Signing Date:18.03.2025 19:42:52 Signature Not Verified

For Respondent: Mr. Suraj Prakash, Learned Advocate for R-1

…Page 15 of 58 Ashval Vaderaa vs Amitabh Narayan & Ors. Sr. no. Title On the point of 1. i) Meena Pradhan and Others Vs. Kamla Pradhan and Another; 2023 SCC OnLine SC 1198 ii) Uma Devi Nambiar and Others Vs. T.C. Sidhan; (2004) 2 SCC 321 Suspicious Circumstances 2. i) Gian Chand and Others Vs. State of Haryana; (2013) 14 SCC 420 Adverse inference cannot be drawn in relation to an aspect, without having given witness an opportunity to explain that aspect. 3. i) State of U.P. Vs. Nahar Singh (Dead) and Others; (1998) 3 SCC 561 Impact of no cross- examination o…

THE COMMISSIONER OF INCOME TAX vs. ISLAMIC ACADEMY OF EDUCATION

ITA/714/2009HC Karnataka21 Aug 2015

Bench: The Hon’Ble Mr.Justice N.S.Sanjay Gowda R.F.A.No.714/2009(Par) C/W R.F.A.Crob.No.7/2010

…on and hence, even by law, a coparcenary has been created, which includes a daughter in the same manner as a son. 61. Learned counsel also relied upon the judgment in the case of STATE OF MAHARASHTRA Vs. NARAYAN RAO SHAM RAO DESHMUKH AND OTHERS – (1985) 2 SCC 321 to contend that only males who acquire by birth an interest in the joint family can be members of the coparcenary or coparceners. This decision was rendered prior to 2005 Amendment and would therefore be inapplicable. As stated above, by reason of 2005 Amendment, every daughter is considered a coparcener by birth in the same manner as a son…

Rahul Builders v. Arihant Fertilizers & Chemicals (2 SCC 321) — Cited in 7 Judgments | BharatTax