Ram and Shyam Co. v. State of Haryana

SRI. BHEEMAPPA GURAPPA HEBBALLI vs. THE STATE OF KARNATAKA

Appeal is dismissed as

Bench: HANCHATE SANJEEVKUMAR,G.NARENDAR

…n he had adequate remedy open to him by an appeal to the Commissioner of Income Tax (Appeals). The remedy under the statute, however, must be effective and not a mere formality with no substantial relief. In Ram and Shyam Co. vs. State of Haryana, (1985) 3 SCC 267 this Court has noticed that if an appeal is from “Caesar to Caesar’s wife” the existence of alternative remedy would be a mirage and an exercise in futility. 17. In the instant case, neither has the writ petitioner-assessee described the available alternate remedy under the Act as ineffectual and non-efficacious while invoking the writ ju…

BIDAR NIRMITI KENDRA vs. PRINCIPAL COMMISSIONER OF INCOME TAX AND ORS

Bench: The Hon’Ble Mr.Justice S.N.Satyanarayana W.P.Nos.201260/2018 & 201288/2018 & 201300/2018 (T-It) Between: Bidar Nirmiti Kendra Near Basaveshwara Circle, Naubad Bidar – 585 403 Represented By Its Project Manager Mr. Syed Zafar Ali ... Petitioner (By Ms. Lakshmi Menon, Advocate For Sri Mr. C.K. Nandakumar, Advocate) And: 1. Principal Commissioner Of Income Tax Kalaburgi – 585 101 2. Commissioner Of Income Tax (Appeals) Gulbarga – 585 101 3. Income Tax Officer Ward –1, Bidar – 584 101 4. Axis Bank Limited Bidar Branch – 584 101 Represented By Its Manager ... Respondents R

….No.70/Chd/2018. 12. Authorized Officer, State Bank of Travancore and Another v. Mathew K.C. (2018) 3 SCC 85. 13. Commissioner of Income Tax and Others v. Chhabil Dass Agarwal (2014) SCC 603. 14. Ram and Shyam Compnay v. State of Haryana and Others (1985) 3 SCC 267. 15. Press release of the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Dated 07.11.2014. The sum and substance of the aforesaid judgments clearly support the contention of the petitioner that the third respondent has acted beyond the scope of the provision of the Act in high handed manner and 13 recovered the…

The Principal Commissioner of Income Tax-1 vs. M/s Devi Sea Foods Ltd.,

…remedy open to him by an appeal to the Commissioner of Income Tax (Appeals). The remedy under the statute, however, must be effective and not a mere formality with no substantial relief. In Ram and Shyam Co. vs. State of Haryana, (1985) 3 SCC 267 this Court has noticed that if an appeal is from “Caesar to Caesar’s wife” the existence of alternative remedy would be a mirage and an exercise in futility.” The Supreme Court in Union of India vs. Satyavati Tandon- (2010) 8 SCC 110 has held that when a statutory forum is created by law for redressal of grievance and that too in a fiscal statute,…

The Pr. Commissioner of Income -Tax-6 vs. M/s. B.Surendra Chowdary

…remedy open to him by an appeal to the Commissioner of Income Tax (Appeals). The remedy under the statute, however, must be effective and not a mere formality with no substantial relief. In Ram and Shyam Co. vs. State of Haryana, (1985) 3 SCC 267 this Court has noticed that if an appeal is from “Caesar to Caesar’s wife” the existence of alternative remedy would be a mirage and an exercise in futility.” The Supreme Court in Union of India vs. Satyavati Tandon- (2010) 8 SCC 110 has held that when a statutory forum is created by law for redressal of grievance and that too in a fiscal statute,…

The Commissioner of Income Tax (Central) vs. K.V.Ram Kumar

…remedy open to him by an appeal to the Commissioner of Income Tax (Appeals). The remedy under the statute, however, must be effective and not a mere formality with no substantial relief. In Ram and Shyam Co. vs. State of Haryana, (1985) 3 SCC 267 this Court has noticed that if an appeal is from “Caesar to Caesar’s wife” the existence of alternative remedy would be a mirage and an exercise in futility.” The Supreme Court in Union of India vs. Satyavati Tandon- (2010) 8 SCC 110 has held that when a statutory forum is created by law for redressal of grievance and that too in a fiscal statute,…

Vardhaman College of Engineering vs. Dy.Director of Income Tax [Exemptions] - I

In the result, Writ Petition (227) No

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

…s placed on Pundlik Jalam Patil v. Executive Engineer, Jalgaon Medium Project, (2008) 17 SCC 448, State of Madhya Pradesh v. Bherulal, (2020) 10 SCC 654, State of U.P. v. Nawab Hussain, (1977) 2 SCC 806 and Ram and Shyam Company v. State of Haryana, (1985) 3 SCC 267. 11. So far as the order dated 5.6.2015 passed by the Board of 9 Revenue is concerned, Learned Counsel appearing for Petitioner Krishna Kumar Gupta in Writ Petition (227) No.606 of 2015 submitted that the impugned order has been passed by the Board of Revenue on the application of Collector who is one of the interested parties in the pres…

COMMISSIONER OF INCOME TAX vs. CHHABIL DASS AGARWAL

…he had adequate remedy open to him by an appeal to the Commissioner of Income Tax (Appeals). The remedy under the statute, however, must be effective and not a mere formality with no substantial relief. In Ram and Shyam Co. vs. State of Haryana, (1985) 3 SCC 267 this Court has noticed that if an appeal is from “Caesar to Caesar’s wife” the existence of alternative remedy would be a mirage and an exercise in futility. In the instant case, neither has the assessee-writ petitioner described the available alternate remedy under the Act as ineffectual and non-efficacious while invoking t…