Shanti Devi L. Singh v. Tax Recovery Officer and Others

3 SCC 605Reported decision1990#12621 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2013.

Judgments citing Shanti Devi L. Singh v. Tax Recovery Officer and Others

M/S. I.C.D.S. LTD. vs. COMMISSIONER OF INCOME TAX

The appeals are allowed; the impugned

C.A. No.-003282-003282 - 2008Supreme Court14 Jan 2013
Section 32

…hiring the trucks.” 6. Relying on the decision of this Court in Commissioner of Income Tax, Karnataka, Bangalore Vs. Shaan Finance (P) Ltd., Bangalore1, the Tribunal held that the assessee, having used the trucks for the purpose of 1 (1998) 3 SCC 605 5 Page 6 JUDGMENT business, was entitled to a higher rate of depreciation at 50% on the trucks leased out by it. 7. Being aggrieved, the revenue preferred an appeal to the High Court under Section 260A of the Act. The High Court framed the following substantial questions of law for its adjudication:- “Whether the Appellant (assessee) is the…

CIT vs. GOYAL IMPEX & INDUSTRIES LTD

ITA/207/2011HC Delhi25 Jul 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

…. Mata argues that merely on the basis of apprehension by the court, such orders could not have been passed, which on the face of the same are incorrect and contrary to law. 15. In a case of Shanti Devi L. Singh Vs. Tax Recovery Officer and Others, (1990)3 SCC 605, where the Supreme Court observed that under the relevant rules, a copy of the certificate of sale should have been endorsed to the Sub-Registrar but it was actually sent to the Sub-Registrar on 12th May, 1988. The petitioner in SLP No.138 of 1990 purchased property bearing No.112-113, Gautam Nagar, Delhi, at an auction conducted by the Inco…

CIT vs. VIRTUAL SOFT SYSTEMS LTD

ITA/216/2011HC Delhi07 Feb 2012

Bench: HON'BLE MR. JUSTICE SANJAY KISHAN KAUL,HON'BLE MR. JUSTICE RAJIV SHAKDHER

…. Mata argues that merely on the basis of apprehension by the court, such orders could not have been passed, which on the face of the same are incorrect and contrary to law. 15. In a case of Shanti Devi L. Singh Vs. Tax Recovery Officer and Others, (1990)3 SCC 605, where the Supreme Court observed that under the relevant rules, a copy of the certificate of sale should have been endorsed to the Sub-Registrar but it was actually sent to the Sub-Registrar on 12th May, 1988. The petitioner in SLP No.138 of 1990 purchased property bearing No.112-113, Gautam Nagar, Delhi, at an auction conducted by the Inco…

Commissioner of Income Tax-2, vs. Agricultural Market Committee,

ITTA/207/2011HC Telangana23 Aug 2011

Bench: GODA RAGHURAM,N.RAVI SHANKAR

…. Mata argues that merely on the basis of apprehension by the court, such orders could not have been passed, which on the face of the same are incorrect and contrary to law. 15. In a case of Shanti Devi L. Singh Vs. Tax Recovery Officer and Others, (1990)3 SCC 605, where the Supreme Court observed that under the relevant rules, a copy of the certificate of sale should have been endorsed to the Sub-Registrar but it was actually sent to the Sub-Registrar on 12th May, 1988. The petitioner in SLP No.138 of 1990 purchased property bearing No.112-113, Gautam Nagar, Delhi, at an auction conducted by the Inco…

CIT vs. NHK JAPAN BROADCASTING CORPORATION

ITA/169/2011HC Delhi11 May 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

…. Mata argues that merely on the basis of apprehension by the court, such orders could not have been passed, which on the face of the same are incorrect and contrary to law. 15. In a case of Shanti Devi L. Singh Vs. Tax Recovery Officer and Others, (1990)3 SCC 605, where the Supreme Court observed that under the relevant rules, a copy of the certificate of sale should have been endorsed to the Sub-Registrar but it was actually sent to the Sub-Registrar on 12th May, 1988. The petitioner in SLP No.138 of 1990 purchased property bearing No.112-113, Gautam Nagar, Delhi, at an auction conducted by the Inco…

CIT vs. NANDLALA SECURITIES PVT LTD

ITA/211/2011HC Delhi11 May 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

…. Mata argues that merely on the basis of apprehension by the court, such orders could not have been passed, which on the face of the same are incorrect and contrary to law. 15. In a case of Shanti Devi L. Singh Vs. Tax Recovery Officer and Others, (1990)3 SCC 605, where the Supreme Court observed that under the relevant rules, a copy of the certificate of sale should have been endorsed to the Sub-Registrar but it was actually sent to the Sub-Registrar on 12th May, 1988. The petitioner in SLP No.138 of 1990 purchased property bearing No.112-113, Gautam Nagar, Delhi, at an auction conducted by the Inco…

CIT vs. JOHN MELLOR

ITA/172/2011HC Delhi21 Feb 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

…. Mata argues that merely on the basis of apprehension by the court, such orders could not have been passed, which on the face of the same are incorrect and contrary to law. 15. In a case of Shanti Devi L. Singh Vs. Tax Recovery Officer and Others, (1990)3 SCC 605, where the Supreme Court observed that under the relevant rules, a copy of the certificate of sale should have been endorsed to the Sub-Registrar but it was actually sent to the Sub-Registrar on 12th May, 1988. The petitioner in SLP No.138 of 1990 purchased property bearing No.112-113, Gautam Nagar, Delhi, at an auction conducted by the Inco…

KRISHAN KUMAR SETHI

ITA/209/2011HC Delhi17 Feb 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

…. Mata argues that merely on the basis of apprehension by the court, such orders could not have been passed, which on the face of the same are incorrect and contrary to law. 15. In a case of Shanti Devi L. Singh Vs. Tax Recovery Officer and Others, (1990)3 SCC 605, where the Supreme Court observed that under the relevant rules, a copy of the certificate of sale should have been endorsed to the Sub-Registrar but it was actually sent to the Sub-Registrar on 12th May, 1988. The petitioner in SLP No.138 of 1990 purchased property bearing No.112-113, Gautam Nagar, Delhi, at an auction conducted by the Inco…

Shanti Devi L. Singh v. Tax Recovery Officer and Others (3 SCC 605) — Cited in 8 Judgments | BharatTax