Samar Ghosh v. Jaya Ghosh

4 SCC 511Reported decision2007#15798 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2023.

Judgments citing Samar Ghosh v. Jaya Ghosh

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

…reported at (2023) 17 SCC 433 30 ground for dissolution of marriage under Section 13(1)(i-a) of the Act.” 80. In Paragraph No.26 of the said judgment, the Hon‟ble Supreme Court quotes excerpts from Samar Ghosh v. Jaya Ghosh, reported at (2007) 4 SCC 511. Inter alia, Clause (xiv) of Paragraph No.101 of Samar Ghosh (supra)6 is also quoted. The said excerpt is given hereinbelow: “101. … (i) On consideration of complete matrimonial life of the parties, acute mental pain, agony and suffering as would not make possible for the parties to live with each other could come within the broad parameter…

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

…ent at the hands of the appellant, making it impossible to reconcile their differences. We are, therefore of the view, that the respondent has well established the ground of mental cruelty by the appellant, in the light of Samar Ghosh v. Jaya Ghosh, (2007) 4 SCC 511. 38. The learned counsel for the appellant has requested to modify the decree of divorce dated 10.08.2021 passed in favour of the respondent under Section 13(1)(ia) of the HMA, into a decree of divorce by way of mutual Digitally Signed By:BHUPINDER SINGH ROHELLA Signing Date:02.05.2022 14:57:21 Signature Not Verified MAT.APP. (F.C.) No. 11…

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)

…irs we are not dealing with objective standards, it is not a matrimonial offence to fall below the standard of the reasonable man (or the reasonable woman). We are dealing with this man or this woman.‟” 55. In the case of Samar Ghosh v. Jaya Ghosh, (2007) 4 SCC 511 it has been held by the Hon’ble Apex Court as follows:— 99. Human mind is extremely complex and human behaviour is equally complicated. Similarly human ingenuity has no bound, therefore, to assimilate the entire human behaviour in one definition is almost impossible. What is cruelty in one case may not amount to cruelty in other case. Theconc…

Somi Conveyor Belting Limited vs. The Joint Commissioner of Income Tax, Range-1 Jodhpur

ITA/21/2019HC Rajasthan05 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

The Commissioner of Income Tax -Exemption vs. Mehta Charitable Prajanalaya Trust

ITA/146/2019HC Delhi17 Dec 2019

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

Section 13Section 498A

…relationship. For a couple to be deprived of each other’s company, proves that the marriage cannot survive, and such deprivation of conjugal relationship is an act of extreme cruelty. 18. The Apex Court in the case of Samar Ghosh v. Jaya Ghosh (2007) 4 SCC 511 laid down certain guidelines with respect to Section 13(1)(i-a) of the Hindu Marriage Act and observed that in a marriage where there has been a long period of continuous separation as it may fairly be concluded that the matrimonial bond is beyond repair. The marriage becomes a fiction though supported by a legal tie. By refusing to sever that…

Pr. Commissioner of Income Tax (Central-1) vs. Late Shri Sudhir Sareen

ITA/284/2015HC Delhi06 Jul 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 375

…ationship that legally entitles the man to seek sex from her. It is an assault on her independence, and on her right to choose 90 Rita Nijhawan v. BalkrishanNijhawan supra; Samar Ghosh v. Jaya Ghosh, (2007) 4 SCC 511; Vidhya Viswanathan v. Kartik Balakrishnan, (2014) 15 SCC 21 Digitally Signed By:SUNIL SINGH NEGI Signing Date:11.05.2022 18:14:04 Signature valid This is a digitally signed Judgement. NEUTRAL CITATION NO: 2022/DHC/001825 WP (C) No 284/2015 & connected matters Page 101 of 200 her sexual partner. The…