Sadguru Janardan Swami (Moingiri Maharaj) Sahakari Dugdha Utpadak Sanstha v. State of Maharashtra

7 SCC 484Reported decision2002#14360 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2013 to 2024.

Judgments citing Sadguru Janardan Swami (Moingiri Maharaj) Sahakari Dugdha Utpadak Sanstha v. State of Maharashtra

Deputy Commissioner of Income Tax, (Exemptions), Circle-1, Bengaluru vs. Rashtrotthana Parishat, Bengaluru

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

ITA 1666/BANG/2024[2017-18]Status: HeardITAT Bangalore30 Dec 2024AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2017=18

For Appellant: Ms. Neera Malhotra CIT-D.RFor Respondent: Sri Prakash Shridhar Hegde, CA

Section 11Section 11(6)Section 250Section 270ASection 274

…f the precise words used, merely, because we see, or fancy we see, an absurdity or manifest injustice from an adherence to their literal meaning". (See Abley v. Dale, ER p. 525) 23. The above position was highlighted in Sangeeta Singh v. Union of India [2005] 7 SCC 484. 24. It is of significance to note that the conceptual and contextual difference between section 271(1)(c) and section 276C of the Income-tax Act was lost sight of in Dilip N. Shroff’s case (supra). Dcit(E), Circle-1, Bengaluru Page 22 of 24 25. The Explanations appended to section 272(1)(c) of the Income-tax Act entirely indicates the element of s…

Genpact India Private Limited vs. Deputy Commissioner of Income Tax

C.A. No.-008945-008945 - 2019Supreme Court22 Nov 2019

Bench: HON'BLE THE CHIEF JUSTICE

Section 115QSection 143(2)Section 77A

…the statutory dispensation.” Recently, in Authorised Officer, State Bank of Travancore & Anr. v. Mathew K.C.23, the principles laid down in Chhabil Dass Agarwal2 were reiterated as under: 17 (2000) 7 SCC 695 18 (2001) 6 SCC 634 19 (2001) 8 SCC 509 20 (2002) 7 SCC 484 : 2002 SCC L&S) 1207 : (1995) 31 ATC 110 21 (2003) 1 SCC 72 22 AIR 1964 SC 1419 23 (2018) 3 SCC 85 Civil Appeal No. 8945 of 2019 @ SLP(C) No.20728 of 2019 Genpact India Private Limited v. Deputy Commissioner of Income Tax & Anr. 26 “The discretionary jurisdiction under Article 226 is not absolute but has to be exercised judiciously in the given…

Sri. Bheemappa Gurappa Hebballi vs. The State of Karnataka

Appeal is dismissed as

WA/100186/2018HC Karnataka06 Sept 2018

Bench: HANCHATE SANJEEVKUMAR,G.NARENDAR

Section 4Section 49Section 95

…ellappan, (2000) 7 SCC 695; L.L. Sudhakar Reddy vs. State of A.P., (2001) 6 SCC 634; Shri Sant Sadguru Janardan Swami (Moingiri Maharaj) Sahakari Dugdha Utpadak Sanstha vs. State of Maharashtra, (2001) 8 SCC 509; Pratap Singh vs. State of Haryana, (2002) 7 SCC 484 and GKN Driveshafts (India) Ltd. vs. ITO, (2003) 1 SCC 72). 13. In Nivedita Sharma vs. Cellular Operators Assn. of India, (2011) 14 SCC 337, this Court has held that : 9 : where hierarchy of appeals is provided by the statute, party must exhaust the statutory remedies before resorting to writ jurisdiction for relief and observe…

The Hanuman Transport Co Pvt Ltd vs. The Regional Transport Authority

WP/23376/2017HC Karnataka22 Jun 2017

Bench: The Hon’Ble Mrs.Justice S.Sujatha

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF JUNE, 2017 BEFORE THE HON’BLE MRS.JUSTICE S.SUJATHA W.P.Nos.23198 – 23201/2017 c/w W.P.Nos.23147 – 23189, 23190 – 23191, 23192 – 23196 & 23376 – 23380/2017 (MV) IN W.P.Nos.23198 – 23201/2017: BETWEEN : BHARAT KUMAR S/O SANATH KUMAR, AGED ABOUT 48 YEARS, R/AT GANESH KRUPA, BALMATTA NEW ROAD, MANAGLORE ...PETITIONER (BY SRI A.S.PARASARA KUMAR, ADV.) AND : 1. THE REGIONAL TRANSPORT AUTHORITY, UDUPI, RAJATHADRI, MANIPAL, UDUPI DISTRICT-576104, BY ITS CHAIRMAN 2. THE SECRETARY RE…

Ajith U Shenoy vs. The Regional Transport Authority

WP/23190/2017HC Karnataka22 Jun 2017

Bench: The Hon’Ble Mrs.Justice S.Sujatha

Commissioner of Income Tax vs. Chhabil Dass Agarwal

C.A. No.-006704-006704 - 2013Supreme Court08 Aug 2013

Section 10Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 4

…ellappan, (2000) 7 SCC 695; L.L. Sudhakar Reddy vs. State of A.P., (2001) 6 SCC 634; Shri Sant Sadguru Janardan Swami (Moingiri Maharaj) Sahakari Dugdha Utpadak Sanstha vs. State of Maharashtra, (2001) 8 SCC 509; Pratap Singh vs. State of Haryana, (2002) 7 SCC 484 and GKN Driveshafts (India) Ltd. vs. ITO, (2003) 1 SCC 72). Page 7 JUDGMENT 7 17. In Nivedita Sharma vs. Cellular Operators Assn. of India, (2011) 14 SCC 337, this Court has held that where hierarchy of appeals is provided by the statute, party must exhaust the statutory remedies before resorting to writ jurisdiction…

The Commissioner of Income Tax vs. Sri S. Nanda Gopal Reddy

In the result, this appeal is allowed in part

ITTA/264/2013HC Telangana12 Jul 2013

Section 166

…f 2013 of India in the case of New India Assurance Co. Ltd. v. Yogesh Devi and others reported in (2012) 3 SCC 613, paragraph no.8 and 13 of which reads as under :- “8. This Court in Jasbir Kaur case [(2003) 7 SCC 484 : 2003 SCC (Cri) 1671] held that the Tribunal is required to make a just and reasonable award determining the compensation to be paid to the dependants of the victim of a fatal motor vehicle accident. Explaining the concept of just and reasonable award in the context of a motor vehicle accident claim, this Court held as follows: (SCC p. 487,…