Rakesh Raman v. Kavita

1 SCC 337Reported decision1994#21746 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2023.

Judgments citing Rakesh Raman v. Kavita

Principal Commissioner of Income Tax 5, Kolkata vs. Smt Rupal Dhupelia

ITAT/190/2022HC Calcutta04 Dec 2023

Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAJARSHI BHARADWAJ

For Appellant: Mr. Pappu AdhikaryFor Respondent: Mr. Ayan Mitra

…same and argues that in the said case, the Hon‟ble Supreme Court 8 did not distinguish or overrule the proposition laid down in Rakesh Raman (supra)1. 19. Learned counsel for the appellant also cites V. Bhagat v. D. Bhagat (Mrs.), reported at (1994) 1 SCC 337, where the Hon‟ble Supreme Court held that mental cruelty must be of such a nature, to be a ground for divorce, that the parties cannot reasonably be expected to live together. The situation must be such that the wronged party cannot reasonably be asked to put up with such conduct and continue to live with the other party. While arriving at…

Principal Commissioner of Income Tax-01 New Delhi vs. M/S Brahma Centre Development Pvt Ltd

Appeal is dismissed

ITA/116/2021HC Delhi05 Jul 2021

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE TALWANT SINGH

Section 12Section 13(1)(ia)Section 19

…ct evidence, courts are required to probe into the mental process and mental effect of incidents that are brought out on evidence. It is in this view that one has to consider the evidence in matrimonial disputes.” 31. In V. Bhagat v. D. Bhagat, (1994) 1 SCC 337, the Supreme Court was dealing with the divorce petition filed by husband which he amended later from adultery to cruelty. The Court observed, as follows: “16. Mental cruelty in Section 13(1)(i-a) can broadly be defined as that conduct which inflicts upon the other party such mental pain and suffering as would make it not possible for that pa…

M/S Nmdc Limited vs. Deputy Commissioner of Income Tax

The appeal is allowed

ITTA/23/2018HC Telangana04 Jun 2021

Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO

For Appellant: Mr.Ashish Gautam, AdvocateFor Respondent: Mr. Sunil Singh, Advocate

Section 12(1)Section 12(1)(C)Section 19(1)

…need not only be illegal conduct such as asking for dowry. Making allegations against the spouse in the written statement filed before the court in judicial proceedings may also be held to constitute cruelty. 51. In V. Bhagat vs. D. Bhagat (Mrs.), (1994)1 SCC 337, the wife alleged in her written statement that her husband was suffering from “mental problems and paranoid disorder”. The wife’s lawyer also levelled allegations of “lunacy” and “insanity” against the husband and his family while he was conducting a cross-examination. TheHon’ble Apex Court held these allegations against the husband to consti…