Rani Kusum v. Kanchan Devi and Others

6 SCC 705Reported decision2005#12883 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2018 to 2025.

Judgments citing Rani Kusum v. Kanchan Devi and Others

Raghav Kumar Dhoot, Jaipur vs. DCIT Central Circle 1, Jaipur

In the result, the appeal filed by the assessee is allowed

ITA 491/JPR/2025[2018-19]Status: DisposedITAT Jaipur06 Aug 2025AY 2018-19
For Appellant: Shri C.M. Agarwal, C.AFor Respondent: Shri Rajesh Ojha, CIT- DR
Section 143(2)Section 143(3)Section 153ASection 292BSection 68

…ri (1976) 1 SCC 719] [5. = National Thermal Power Co. Ltd. v. Commissioner of Income Tax, (1997) 7 SCC 489]. This justice- oriented approach has earlier been ordained in CIT v. Shelly Products (2003) 261 ITR 367 (SC) also. In Rani Kusum v. Kanchan Devi [2005] 6 SCC 705, after referring to the ratio in Kailash v. Nanhku [2005] 4 SCC 480, it was observed:- "10. All the rules of procedure are the handmaid of justice. The language employed by the draftsman of processual law may be liberal or stringent, but the fact remains that the object of prescribing procedure is to advance the cause of justice. In an adversarial…

Smt. Manjeet Kaur Sran, New Delhi vs. DCIT, New Delhi

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2643/DEL/2017[2010-11]Status: DisposedITAT Delhi02 Dec 2019AY 2010-11

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…ion of the court; (v) in case of memorandum of appeal, there is complete absence of authority and the appeal is presented without the knowledge, consent and authority of the appellant." [Para 19] “Earlier in Rani Kusum versus Kanchan Devi and Others, (2005) 6 SCC 705, after referring to the ratio in Kailash versus Nanhku and Others, (2005) 4 SCC 480, it was observed:- "10. All the rules of procedure are the handmaid of justice. The language employed by the draftsman of processual law may be liberal or stringent, but the fact remains that the object of prescribing procedure is to advance the cause of justice. I…

Smt. Manjeet Kaur Sran, New Delhi vs. DCIT, New Delhi

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2640/DEL/2017[2006-07]Status: DisposedITAT Delhi02 Dec 2019AY 2006-07

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…ion of the court; (v) in case of memorandum of appeal, there is complete absence of authority and the appeal is presented without the knowledge, consent and authority of the appellant." [Para 19] “Earlier in Rani Kusum versus Kanchan Devi and Others, (2005) 6 SCC 705, after referring to the ratio in Kailash versus Nanhku and Others, (2005) 4 SCC 480, it was observed:- "10. All the rules of procedure are the handmaid of justice. The language employed by the draftsman of processual law may be liberal or stringent, but the fact remains that the object of prescribing procedure is to advance the cause of justice. I…

Smt. Manjeet Kaur Sran, New Delhi vs. DCIT, New Delhi

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2639/DEL/2017[2005-06]Status: DisposedITAT Delhi02 Dec 2019AY 2005-06

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…ion of the court; (v) in case of memorandum of appeal, there is complete absence of authority and the appeal is presented without the knowledge, consent and authority of the appellant." [Para 19] “Earlier in Rani Kusum versus Kanchan Devi and Others, (2005) 6 SCC 705, after referring to the ratio in Kailash versus Nanhku and Others, (2005) 4 SCC 480, it was observed:- "10. All the rules of procedure are the handmaid of justice. The language employed by the draftsman of processual law may be liberal or stringent, but the fact remains that the object of prescribing procedure is to advance the cause of justice. I…

Smt. Manjeet Kaur Sran, New Delhi vs. DCIT, New Delhi

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2642/DEL/2017[2009-10]Status: DisposedITAT Delhi02 Dec 2019AY 2009-10

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…ion of the court; (v) in case of memorandum of appeal, there is complete absence of authority and the appeal is presented without the knowledge, consent and authority of the appellant." [Para 19] “Earlier in Rani Kusum versus Kanchan Devi and Others, (2005) 6 SCC 705, after referring to the ratio in Kailash versus Nanhku and Others, (2005) 4 SCC 480, it was observed:- "10. All the rules of procedure are the handmaid of justice. The language employed by the draftsman of processual law may be liberal or stringent, but the fact remains that the object of prescribing procedure is to advance the cause of justice. I…

Smt. Manjeet Kaur Sran, New Delhi vs. DCIT, New Delhi

In the result, all the 05 appeals filed by the Assessee stand allowed

ITA 2641/DEL/2017[2008-09]Status: DisposedITAT Delhi02 Dec 2019AY 2008-09

Bench: Shri H.S. Sidhu & Shri R.K. Panda

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Ms. Rakhi Verma, Sr. DR
Section 271Section 271(1)Section 271(1)(c)Section 274

…ion of the court; (v) in case of memorandum of appeal, there is complete absence of authority and the appeal is presented without the knowledge, consent and authority of the appellant." [Para 19] “Earlier in Rani Kusum versus Kanchan Devi and Others, (2005) 6 SCC 705, after referring to the ratio in Kailash versus Nanhku and Others, (2005) 4 SCC 480, it was observed:- "10. All the rules of procedure are the handmaid of justice. The language employed by the draftsman of processual law may be liberal or stringent, but the fact remains that the object of prescribing procedure is to advance the cause of justice. I…

The Commissioner of Income Tax vs. M/S Sudev Industries Ltd

ITA/805/2005HC Delhi31 May 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

Section 142(1)Section 144Section 147Section 148Section 230A(1)Section 260ASection 282(2)

…ITA No. 805 /2005 Page 1 of 29 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NO. 805/2005 Reserved on : 1st February, 2018 Date of decision : 31st May, 2018 THE COMMISSIONER OF INCOME TAX-III ..... Petitioner Through Ms. Lakshmi Gurung & Mr. Asheesh Jain, Sr. Standing Counsel. versus M/S SUDEV INDUSTRIES LIMITED ..... Respondent Through Dr. Rakesh Gupta, Mr. Somil Agarwal, Ms. Monika Ghai & Mr.…

The Commissioner of Income Tax-III vs. M/S Sudev Industries Limited

ITA-805/2005HC Delhi31 May 2018
Section 142(1)Section 144Section 147Section 148Section 230A(1)Section 260ASection 282(2)

…ITA No. 805 /2005 Page 1 of 29 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NO. 805/2005 Reserved on : 1st February, 2018 Date of decision : 31st May, 2018 THE COMMISSIONER OF INCOME TAX-III ..... Petitioner Through Ms. Lakshmi Gurung & Mr. Asheesh Jain, Sr. Standing Counsel. versus M/S SUDEV INDUSTRIES LIMITED ..... Respondent Through Dr. Rakesh Gupta, Mr. Somil Agarwal, Ms. Monika Ghai & Mr.…

Rani Kusum v. Kanchan Devi and Others (6 SCC 705) — Cited in 8 Judgments | BharatTax