Sarav Investment & Financial Consultancy (P) Ltd. v. Llyods, Register of Shipping, Indian Office, Staff Provident Fund

14 SCC 753Reported decision2007#19086 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2022.

Judgments citing Sarav Investment & Financial Consultancy (P) Ltd. v. Llyods, Register of Shipping, Indian Office, Staff Provident Fund

Principal Commissioner of Income Tax vs. M/S Silver and Arts Palace

ITA/99/2019HC Rajasthan08 Apr 2022

Bench: MANINDRA MOHAN SHRIVASTAVA,SAMEER JAIN

…lled and the fact of sending any notice is not proved in accordance with law. In this regard, the served investigation in the case of Sarav Investment & Financial Consultancy (P) Ltd. v. Llyods, Register of Shipping, Indian Office, Staff Provident Fund (2007) 14 SCC 753: (2009) 1 SCC (Cri) 935 whereby in para 16 and 18 the Hon’ble Supreme Court has held as under: “16. Section 138 of the Act contains a penal provision. It is a special statute. It creates a vicarious liability. Even the burden of proof to some extent is on the accused. Having regard to the purport of the said provision as also in view of th…

The Principal Commissioner of Income Tax vs. M/S Hadoti Punj Vikas Ltd

ITA/114/2019HC Rajasthan08 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

…lled and the fact of sending any notice is not proved in accordance with law. In this regard, the served investigation in the case of Sarav Investment & Financial Consultancy (P) Ltd. v. Llyods, Register of Shipping, Indian Office, Staff Provident Fund (2007) 14 SCC 753: (2009) 1 SCC (Cri) 935 whereby in para 16 and 18 the Hon’ble Supreme Court has held as under: “16. Section 138 of the Act contains a penal provision. It is a special statute. It creates a vicarious liability. Even the burden of proof to some extent is on the accused. Having regard to the purport of the said provision as also in view of th…

The Principal Commissioner of Income Tax vs. M/S Edila Business World Pvt. Ltd

ITA/109/2019HC Rajasthan08 Feb 2022

Bench: AKIL KURESHI,SUDESH BANSAL

…lled and the fact of sending any notice is not proved in accordance with law. In this regard, the served investigation in the case of Sarav Investment & Financial Consultancy (P) Ltd. v. Llyods, Register of Shipping, Indian Office, Staff Provident Fund (2007) 14 SCC 753: (2009) 1 SCC (Cri) 935 whereby in para 16 and 18 the Hon’ble Supreme Court has held as under: “16. Section 138 of the Act contains a penal provision. It is a special statute. It creates a vicarious liability. Even the burden of proof to some extent is on the accused. Having regard to the purport of the said provision as also in view of th…

Smt. Badami Devi Kumawat vs. Income Tax Officer

ITA/125/2019HC Rajasthan10 Dec 2019

Bench: PRAKASH GUPTA,NARENDRA SINGH DHADDHA

…lled and the fact of sending any notice is not proved in accordance with law. In this regard, the served investigation in the case of Sarav Investment & Financial Consultancy (P) Ltd. v. Llyods, Register of Shipping, Indian Office, Staff Provident Fund (2007) 14 SCC 753: (2009) 1 SCC (Cri) 935 whereby in para 16 and 18 the Hon’ble Supreme Court has held as under: “16. Section 138 of the Act contains a penal provision. It is a special statute. It creates a vicarious liability. Even the burden of proof to some extent is on the accused. Having regard to the purport of the said provision as also in view of th…

Sarav Investment & Financial Consultancy (P) Ltd. v. Llyods, Register of Shipping, Indian Office, Staff Provident Fund (14 SCC 753) — Cited in 4 Judgments | BharatTax