Selvi v. State of Karnataka

JAYANTI DALMIA vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-26, NEW DELHI

Appeals are dismissed

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE SUDHIR KUMAR JAIN

…that to ask the Appellant-assessee to furnish a consent letter is violative of Article 21 of the Constitution of India. In support of his submission, he relies upon the judgment passed by the Supreme Court in Selvi & Ors. vs. State of Karnataka, (2010) 7 SCC 263. 5. A perusal of the paper book reveals that the ITAT in the impugned orders has followed the decision of this Court in the case of Mr. Sanjay Dalmia in ITA Nos.339-345/2018 wherein penalty u/s 271(l)(b) of the Act was upheld for all the seven years arising out of the same search, relating to the same bank account and for the same reason of n…

MRS. JAYANTI DALMIA vs. DY. COMMISSIONER OF INCOME TAX

Appeals are dismissed

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE SUDHIR KUMAR JAIN

…that to ask the Appellant-assessee to furnish a consent letter is violative of Article 21 of the Constitution of India. In support of his submission, he relies upon the judgment passed by the Supreme Court in Selvi & Ors. vs. State of Karnataka, (2010) 7 SCC 263. 5. A perusal of the paper book reveals that the ITAT in the impugned orders has followed the decision of this Court in the case of Mr. Sanjay Dalmia in ITA Nos.339-345/2018 wherein penalty u/s 271(l)(b) of the Act was upheld for all the seven years arising out of the same search, relating to the same bank account and for the same reason of n…

MRS. JAYANTI DALMIA vs. DY. COMMISSIONER OF INCOME TAX

Appeals are dismissed

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE SUDHIR KUMAR JAIN

…that to ask the Appellant-assessee to furnish a consent letter is violative of Article 21 of the Constitution of India. In support of his submission, he relies upon the judgment passed by the Supreme Court in Selvi & Ors. vs. State of Karnataka, (2010) 7 SCC 263. 5. A perusal of the paper book reveals that the ITAT in the impugned orders has followed the decision of this Court in the case of Mr. Sanjay Dalmia in ITA Nos.339-345/2018 wherein penalty u/s 271(l)(b) of the Act was upheld for all the seven years arising out of the same search, relating to the same bank account and for the same reason of n…

MRS. JAYANTI DALMIA vs. DY. COMMISSIONER OF INCOME TAX

Appeals are dismissed

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE SUDHIR KUMAR JAIN

…that to ask the Appellant-assessee to furnish a consent letter is violative of Article 21 of the Constitution of India. In support of his submission, he relies upon the judgment passed by the Supreme Court in Selvi & Ors. vs. State of Karnataka, (2010) 7 SCC 263. 5. A perusal of the paper book reveals that the ITAT in the impugned orders has followed the decision of this Court in the case of Mr. Sanjay Dalmia in ITA Nos.339-345/2018 wherein penalty u/s 271(l)(b) of the Act was upheld for all the seven years arising out of the same search, relating to the same bank account and for the same reason of n…

MRS. JAYANTI DALMIA vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-26, NEW DELHI

Appeals are dismissed

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE SUDHIR KUMAR JAIN

…that to ask the Appellant-assessee to furnish a consent letter is violative of Article 21 of the Constitution of India. In support of his submission, he relies upon the judgment passed by the Supreme Court in Selvi & Ors. vs. State of Karnataka, (2010) 7 SCC 263. 5. A perusal of the paper book reveals that the ITAT in the impugned orders has followed the decision of this Court in the case of Mr. Sanjay Dalmia in ITA Nos.339-345/2018 wherein penalty u/s 271(l)(b) of the Act was upheld for all the seven years arising out of the same search, relating to the same bank account and for the same reason of n…

PR. COMMISSIONER OFINCOME TAX, DELHI - 12 vs. SHRI KULJEET SINGH KOCHAR

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

…LPA 390/2017 Page 1 of 41 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 14.12.2018 Pronounced on: 07.01.2019 + LPA 390/2017, C.M. APPL.19101/2017 & 32231/2017 SUNAIR HOTELS LTD. ...... Appellant Through: Sh. Jayant Bhushan, Sr. Advocate with Sh. Nitesh Jain, Sh. Atul Sharma and Sh. Abhinav Mukhi, Advocates. Versus UNION OF INDIA AND ANR. ..... Respondents Through : Ms. Maninder Acharya, ASC with Sh. Dev. P. Bhardwaj, CGSC, Sh. Sahil Sood, Sh. Harshul Choudhary and Sh. Viprav Acharya, Advocates, for Respondent No.1. Sh. Dayan Krishnan, Sr.…

COMMISSIONER OF INCOME TAX DELHI-I, NEW DELHI vs. M/S ACI WIRELESS LTD

The appeals stand dismissed

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…erpretation in catena of judgments of the Supreme Court which have held it to have a broad and inclusive connotation. The High Court lost sight of the fact that the Supreme Court in its judgment in the case of Selvi v. State of Karnataka reported as (2010) 7 SCC 263 has held that the term CRL.A. 124/2013 & ORS. Page 228 of 400 ―investigation‖ includes steps which are not exhaustively and expressly enumerated. 309. Learned counsel submits that the lawmakers never intended to expressly and exhaustively lay down in a statute such as the Code of Criminal Procedure, 1973 what ―investigation‖…

COMMISSIONER OF INCOME TAX: DELHI-V vs. RITES LTD.

The appeals stand dismissed

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…erpretation in catena of judgments of the Supreme Court which have held it to have a broad and inclusive connotation. The High Court lost sight of the fact that the Supreme Court in its judgment in the case of Selvi v. State of Karnataka reported as (2010) 7 SCC 263 has held that the term CRL.A. 124/2013 & ORS. Page 228 of 400 ―investigation‖ includes steps which are not exhaustively and expressly enumerated. 309. Learned counsel submits that the lawmakers never intended to expressly and exhaustively lay down in a statute such as the Code of Criminal Procedure, 1973 what ―investigation‖…

COMMISSIONER OF INCOME TAX : DELHI -V vs. RITED LTD.

The appeals stand dismissed

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…erpretation in catena of judgments of the Supreme Court which have held it to have a broad and inclusive connotation. The High Court lost sight of the fact that the Supreme Court in its judgment in the case of Selvi v. State of Karnataka reported as (2010) 7 SCC 263 has held that the term CRL.A. 124/2013 & ORS. Page 228 of 400 ―investigation‖ includes steps which are not exhaustively and expressly enumerated. 309. Learned counsel submits that the lawmakers never intended to expressly and exhaustively lay down in a statute such as the Code of Criminal Procedure, 1973 what ―investigation‖…

DIRECTOR OF INCOME TAX (EXEMPTION) vs. R.L. KHERA CHARITABLE TRUST

The appeals stand dismissed

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…erpretation in catena of judgments of the Supreme Court which have held it to have a broad and inclusive connotation. The High Court lost sight of the fact that the Supreme Court in its judgment in the case of Selvi v. State of Karnataka reported as (2010) 7 SCC 263 has held that the term CRL.A. 124/2013 & ORS. Page 228 of 400 ―investigation‖ includes steps which are not exhaustively and expressly enumerated. 309. Learned counsel submits that the lawmakers never intended to expressly and exhaustively lay down in a statute such as the Code of Criminal Procedure, 1973 what ―investigation‖…

COMMISSIONER OF INCOME TAX-II, NEW DELHI vs. MIRA EXIM LTD

The appeals stand dismissed

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…erpretation in catena of judgments of the Supreme Court which have held it to have a broad and inclusive connotation. The High Court lost sight of the fact that the Supreme Court in its judgment in the case of Selvi v. State of Karnataka reported as (2010) 7 SCC 263 has held that the term CRL.A. 124/2013 & ORS. Page 228 of 400 ―investigation‖ includes steps which are not exhaustively and expressly enumerated. 309. Learned counsel submits that the lawmakers never intended to expressly and exhaustively lay down in a statute such as the Code of Criminal Procedure, 1973 what ―investigation‖…

CIT VI vs. VERIZON INDIA PVT LTD

The appeals stand dismissed

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE VIBHU BAKHRU

…erpretation in catena of judgments of the Supreme Court which have held it to have a broad and inclusive connotation. The High Court lost sight of the fact that the Supreme Court in its judgment in the case of Selvi v. State of Karnataka reported as (2010) 7 SCC 263 has held that the term CRL.A. 124/2013 & ORS. Page 228 of 400 ―investigation‖ includes steps which are not exhaustively and expressly enumerated. 309. Learned counsel submits that the lawmakers never intended to expressly and exhaustively lay down in a statute such as the Code of Criminal Procedure, 1973 what ―investigation‖…

NEW DELHI HOTELS LTD vs. ACIT

The appeals stand dismissed

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE VIBHU BAKHRU

…erpretation in catena of judgments of the Supreme Court which have held it to have a broad and inclusive connotation. The High Court lost sight of the fact that the Supreme Court in its judgment in the case of Selvi v. State of Karnataka reported as (2010) 7 SCC 263 has held that the term CRL.A. 124/2013 & ORS. Page 228 of 400 ―investigation‖ includes steps which are not exhaustively and expressly enumerated. 309. Learned counsel submits that the lawmakers never intended to expressly and exhaustively lay down in a statute such as the Code of Criminal Procedure, 1973 what ―investigation‖…

CIT vs. MANJU BANSAL

The appeals stand dismissed

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE VIBHU BAKHRU

…erpretation in catena of judgments of the Supreme Court which have held it to have a broad and inclusive connotation. The High Court lost sight of the fact that the Supreme Court in its judgment in the case of Selvi v. State of Karnataka reported as (2010) 7 SCC 263 has held that the term CRL.A. 124/2013 & ORS. Page 228 of 400 ―investigation‖ includes steps which are not exhaustively and expressly enumerated. 309. Learned counsel submits that the lawmakers never intended to expressly and exhaustively lay down in a statute such as the Code of Criminal Procedure, 1973 what ―investigation‖…

CIT vs. NIRMAL BANSAL

The appeals stand dismissed

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE VIBHU BAKHRU

…erpretation in catena of judgments of the Supreme Court which have held it to have a broad and inclusive connotation. The High Court lost sight of the fact that the Supreme Court in its judgment in the case of Selvi v. State of Karnataka reported as (2010) 7 SCC 263 has held that the term CRL.A. 124/2013 & ORS. Page 228 of 400 ―investigation‖ includes steps which are not exhaustively and expressly enumerated. 309. Learned counsel submits that the lawmakers never intended to expressly and exhaustively lay down in a statute such as the Code of Criminal Procedure, 1973 what ―investigation‖…