Shafhi Mohammad v. State of H.P

2 SCC 801Reported decision2018#2143 most cited
54

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2007 to 2026.

Also referred to as

Shafhi Mohammad v. State of H.P. · 2 SCC 801 · Anvar P.V. v. P.K. Basheer · Arjun Panditrao Khotkar · Section 65B Evidence Act · electronic evidence admissibility · Section 132(4) · search and seizure · incriminating material · prescribed procedure

Sections most often in play

Section 153CSection 69Section 132(4)Section 65BSection 69ASection 132Section 142(1)Section 143(2)

Issues it is cited on

section 62section 65b(4)section 65bsection 65section 132(4)incriminating materialsection 132search and seizuresection 143(2)section 13section 143prescribed

Judgments citing Shafhi Mohammad v. State of H.P

Tricities Security and Allied Services Private Limited, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 14/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…P.K. Basheer [Anvar P.V. v. P.K. Basheer, (2014) 10 SCC 473 : (2015) 1 SCC (Civ) 27 : (2015) 1 SCC (Cri) 24 : (2015) 1 SCC (L&S) 108] occupies the filed in this area of law or whether Shafhi Mohammad v. State of H.P. [Shafhi Mohammad v. State of H.P., (2018) 2 SCC 801 : (2018) 2 SCC 807 : (2018) 2 SCC (Civ) 346 : (2018) 2 SCC (Civ) 351 : (2018) 1 SCC (Cri) 860 : (2018) 1 SCC (Cri) 865] lays down the correct law in this regard has now been conclusively settled by this Court by a judgment dated 14-7-2020 in Arjun Panditrao Khotkar v. Kailash Kushanrao Gorantyal [Arjun Panditrao Khotkar v. Kailash Kushanrao Goranty…

Sanjay Garudapally, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 13/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…P.K. Basheer [Anvar P.V. v. P.K. Basheer, (2014) 10 SCC 473 : (2015) 1 SCC (Civ) 27 : (2015) 1 SCC (Cri) 24 : (2015) 1 SCC (L&S) 108] occupies the filed in this area of law or whether Shafhi Mohammad v. State of H.P. [Shafhi Mohammad v. State of H.P., (2018) 2 SCC 801 : (2018) 2 SCC 807 : (2018) 2 SCC (Civ) 346 : (2018) 2 SCC (Civ) 351 : (2018) 1 SCC (Cri) 860 : (2018) 1 SCC (Cri) 865] lays down the correct law in this regard has now been conclusively settled by this Court by a judgment dated 14-7-2020 in Arjun Panditrao Khotkar v. Kailash Kushanrao Gorantyal [Arjun Panditrao Khotkar v. Kailash Kushanrao Goranty…

Sanjay Garudapally, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 12/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…P.K. Basheer [Anvar P.V. v. P.K. Basheer, (2014) 10 SCC 473 : (2015) 1 SCC (Civ) 27 : (2015) 1 SCC (Cri) 24 : (2015) 1 SCC (L&S) 108] occupies the filed in this area of law or whether Shafhi Mohammad v. State of H.P. [Shafhi Mohammad v. State of H.P., (2018) 2 SCC 801 : (2018) 2 SCC 807 : (2018) 2 SCC (Civ) 346 : (2018) 2 SCC (Civ) 351 : (2018) 1 SCC (Cri) 860 : (2018) 1 SCC (Cri) 865] lays down the correct law in this regard has now been conclusively settled by this Court by a judgment dated 14-7-2020 in Arjun Panditrao Khotkar v. Kailash Kushanrao Gorantyal [Arjun Panditrao Khotkar v. Kailash Kushanrao Goranty…

Garudapally Shruthi Gupta, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 11/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…P.K. Basheer [Anvar P.V. v. P.K. Basheer, (2014) 10 SCC 473 : (2015) 1 SCC (Civ) 27 : (2015) 1 SCC (Cri) 24 : (2015) 1 SCC (L&S) 108] occupies the filed in this area of law or whether Shafhi Mohammad v. State of H.P. [Shafhi Mohammad v. State of H.P., (2018) 2 SCC 801 : (2018) 2 SCC 807 : (2018) 2 SCC (Civ) 346 : (2018) 2 SCC (Civ) 351 : (2018) 1 SCC (Cri) 860 : (2018) 1 SCC (Cri) 865] lays down the correct law in this regard has now been conclusively settled by this Court by a judgment dated 14-7-2020 in Arjun Panditrao Khotkar v. Kailash Kushanrao Gorantyal [Arjun Panditrao Khotkar v. Kailash Kushanrao Goranty…

Garudapally Shruthi Gupta, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 10/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…P.K. Basheer [Anvar P.V. v. P.K. Basheer, (2014) 10 SCC 473 : (2015) 1 SCC (Civ) 27 : (2015) 1 SCC (Cri) 24 : (2015) 1 SCC (L&S) 108] occupies the filed in this area of law or whether Shafhi Mohammad v. State of H.P. [Shafhi Mohammad v. State of H.P., (2018) 2 SCC 801 : (2018) 2 SCC 807 : (2018) 2 SCC (Civ) 346 : (2018) 2 SCC (Civ) 351 : (2018) 1 SCC (Cri) 860 : (2018) 1 SCC (Cri) 865] lays down the correct law in this regard has now been conclusively settled by this Court by a judgment dated 14-7-2020 in Arjun Panditrao Khotkar v. Kailash Kushanrao Gorantyal [Arjun Panditrao Khotkar v. Kailash Kushanrao Goranty…

M/S. Simtools Pvt. Ltd., Mumbai vs. DCIT, Central Circle-7(3) ( Earstwhile DCIT- Cent. Cir-42), Mumbai

The appeal are allowed

ITA 1573/MUM/2020[2010-11]Status: DisposedITAT Mumbai12 Dec 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Dcit, Central Circle 7(3), M/S Simtools Pvt. Ltd. Mumbai (Erstwhile Dcit- 412, Floor-4, 17G, Central Circle – 42) Vardhaman Chamber, Room No. 655, 6Th Floor, Cawasji Patel Road, Vs. Aaykar Bhavan, Horniman Circle, Fort, Maharshi Karve Road, Mumbai-400 001 Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaecs1757M Assessee By : Shri Vijay Mehta Revenue By : Shri Sanjeev Kashyap, Cit Dr. Date Of Hearing: 10.10.2022 Date Of Pronouncement: 12.12.2022

For Appellant: Shri Vijay MehtaFor Respondent: Shri Sanjeev Kashyap, CIT DR
Section 132Section 143(2)Section 153ASection 153CSection 153D

…der, after quoting from Anvar P.V. v. P.K. Basheer & Ors (2014) 10 SCC 473 (a three Judge Bench decision of this Court), it was found that a Division Bench judgment in SLP (Crl.) No. 9431 of 2011 reported as Shafhi Mohammad v. State of Himachal Pradesh (2018) 2 SCC 801 may need reconsideration by a Bench of a larger strength. 016. Thereafter coordinate bench extracted above decision of Honourable Supreme court from Para no 13 to 24 and then Para no 72 of that order as under :- “27. The Hon‟ble Supreme Court answered the reference in Para 72 as under: - M/s. Simtools Pvt Ltd; A.Y. 2010-11. “72. The reference is t…

M/S Gian Sagar Educational & Charitable Trust, New Delhi vs. DCIT, New Delhi

ITA 2290/DEL/2016[2011-12]Status: DisposedITAT Delhi23 Feb 2022AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

For Appellant: Shri Ravipratap Mall, AdvocateFor Respondent: Shri T. Kipgen, CIT DR
Section 12ASection 143(3)Section 2(15)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER and SHRI AMIT SHUKLA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.2290 /Del./2016 (ASSESSMENT YEAR : 2011-12) M/s. Gian Sagar Educational & Charitable Trust, vs. DCIT, SCO 109 – 110, Sector 43B, Central Circle 4, Chandigarh. New Delhi. (PAN : AAATG5827B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ravipratap Mall, Advocate REVENUE BY : Shri T. Kipgen, CIT DR Date of Hearing : 23.02.2022 Date of Order : 23.02.2022 O R D E R PER AMIT SHUKLA, JM : The aforesaid appeal has been filed by…

M/S. Simtools Pvt. Ltd., Mumbai vs. DCIT, Central Circle-7(3) ( Earstwhile DCIT- Cent. Cir-42), Mumbai

In the result, this appeal by the assessee stands allowed as above

ITA 1574/MUM/2020[2011-12]Status: DisposedITAT Mumbai09 Feb 2022AY 2011-12

Bench: Shri Shamim Yahya & Shri Amarjit Singh

For Appellant: Shri Anuj KisnadwalaFor Respondent: Shri Vinay Sinha
Section 132(4)Section 153CSection 32(1)Section 79

…der, after quoting from Anvar P.V. v. P.K. Basheer & Ors (2014) 10 SCC 473 (a three Judge Bench decision of this Court), it was found that a Division Bench judgment in SLP (Crl.) No. 9431 of 2011 reported as Shafhi Mohammad v. State of Himachal Pradesh (2018) 2 SCC 801 may need reconsideration by a Bench of a larger strength.” 26. Thereafter, Hon’ble Supreme Court in paragraph 13 to 24 dealt with the provision of law in this regard and the decision of Anvar P.V(supra) as under:- 13. It is now necessary to set out the relevant provisions of the Evidence Act and the Information Technology Act, 2000. Section 3 of t…

Bangalore Development Authority vs. Doddalakkappa

WA/3855/2010HC Karnataka17 Feb 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 17(1)Section 4Section 4(1)Section 6(1)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF FEBRUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR.JUSTICE NATARAJ RANGASWAMY W.A. NO.3855 OF 2010 (BDA) IN W.P. NOS.26011-015 OF 1999 BETWEEN: BANGALORE DEVELOPMENT AUTHORITY SANKEY ROAD, KUMARA PARK WEST BANGALORE-20. REP. BY ITS ESTATE OFFICER. ... APPELLANT (BY MR. JAYKUMAR S. PATIL, SR. COUNSEL FOR MR. K. KRISHNA, ADV.) AND: 1. SRI. DODDALAKKAPPA SON OF LATE KALLODI MUNISWAMAPPA AGE MAJOR. 2. SRI. KEMPANNA S/O DODDALAKKAPPA AGE MAJOR. 3. SRI. MUNISW…

The Commissioner of Income Tax (Central) vs. K. V. Srinivasa Rao

ITTA/480/2017HC Telangana01 Aug 2017
For Respondent: Mr. J.S. Guleria, Deputy
Section 120BSection 25Section 27Section 302

…cord, as correctly held in Anvar P.V. [Anvar P.V. v. P.K. Basheer, (2014) 10 SCC 473 : (2015) 1 SCC (Civ) 27 : (2015) 1 SCC (Cri) 24 : (2015) 1 SCC (L&S) 108] , and incorrectly “clarified” in Shafhi Mohammad [Shafhi Mohammad v. State of H.P., (2018) 2 SCC 801 : (2018) 2 SCC (Civ) 346 : (2018) 1 SCC (Cri) 860] . Oral evidence in the place of such certificate cannot possibly suffice as Section 65-B(4) is a mandatory requirement of the law. Indeed, the hallowed principle in Taylor v. Taylor [Taylor v. Taylor, (1875) LR 1 Ch D 426] , which has been followed in a number of the judgments of…

M.G.F.India Ltd vs. Commissioner Ofincome Tax

ITA - 33 / 2009HC Delhi30 Oct 2009
Section 143(1)(a)Section 254A

…e Department had enjoyed the benefit of these funds while the appellant was deprived of the same. Therefore, even on general principles, the appellant was entitled to be compensated for such deprivation. The appellant added that in Narendra Doshi case, (2004) 2 SCC 801 it was held that having accepted the Gujarat High Court decisions, the Department was hound by the same - (a) Though the issue that the assessee was entitled to intercovered by the decision of the Gujarat High Court and that decision was accepted by the department, no interest was given to the assessee for 17 years. - (b) Though the amount was re…

The Motor & General Finance Ltd. etc. etc vs. Commissioner of Income Tax-VI, New Delhi

ITA-35/2009HC Delhi30 Oct 2009
Section 143(1)(a)Section 143(3)Section 154Section 254A

…rtment had enjoyed the benefit of these funds while the appellant was deprived of the same. Therefore, even on general principles, the appellant was entitled to be compensated for such deprivation. The appellant added that in Narendra Doshi case, (2004) 2 SCC 801 it was held that having accepted the Gujarat High Court decisions, the Department was bound by the same. 9 Th f id f b i h f ll i i ifi i h 2009:DHC:4559-DB (a) Though the issue that the assessee was entitled to interest was covered by the decision of the Gujarat High Court and that decision was accepted by the department, no interest was…

T.K. Ginarajan vs. Commnr. of Income Tax, Cochin

C.A. No.-005210-005216 - 2002Supreme Court21 Jul 2008

Bench: Us. The Order, Of Reference, Inter-Alia, Reads As Follows:

…m defending itself by relying upon the contrary decision. We make it clear that we are not doubting the correctness of the view taken by this Court in the cases of Union of India v. Kaumudini Narayan Dalal (2001)10 SCC 231, CIT v. Narendra Doshi (2004) 2 SCC 801 and CIT v. Shivsagar Estate (2004) 9 SCC 420 to the effect that if the revenue has not challenged the correctness of the law laid down by the High Court and accepted it in the case of one assessee, then it is not open to the Revenue to challenge its correctness in the case of other assesses, without just cause. Registry is direct…

M/S. Modipon Fibre Company vs. Commnr. of Central Excise, Meerut

C.A. No.-008529-008531 - 2001Supreme Court25 Oct 2007
For Respondent: Commissioner of Central Excise,Meerut
Section 35LSection 4

…he assessee was justified in claiming deduction for TOT at 2% from the normal price. In this connection, learned counsel placed reliance on the judgments of this Court in the cases of IDL Chemicals Ltd. v. Collector of Central Excise reported in (1997) 5 SCC 311; MRF Ltd. v. Collector of Central Excise, Madras reported in (1997) 5 SCC 104; J.K. Synthetics Ltd. v. Commercial Taxes Officer reported in (1994) 4 SCC 276; Harshad Shantilal Mehta v. Custodian and ors. reported in (1998) 5 SCC 1 and Associated Cement Companies Ltd. v. State of Bihar and ors. reported in (2004) 7 SCC 642. 6. Dr. R.G.…