Sharad Birdhichand Sarda v. State of Maharashtra

4 SCC 116Reported decision1984#7020 most cited

What is Sharad Birdhichand Sarda v. State of Maharashtra authority for?

In cases based on circumstantial evidence, the circumstances from which guilt is concluded must be fully established, not merely possible.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,406 Indian tax judgments — from 2011 to 2023.

Also referred to as

Sharad Birdhichand Sarda · circumstantial evidence · proof of guilt · established circumstances · criminal law · evidence appreciation · standard of proof

Judgments citing Sharad Birdhichand Sarda v. State of Maharashtra

Pr. Commissioner of Income Tax (Central)-2 vs. M/S Bharat Hotels Ltd

ITA/263/2023HC Delhi08 May 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

For Appellant: Mr. Rahul Malhotra, Mr.Siddharth SinghFor Respondent: Mr. Vaibhav Agnihotri, ASCwith Mr. Vidit
Section 37(1)(c)

…d on the judgment in the case of Dyna Technologies Pvt. Ltd. v. Crompton Greaves Ltd., (2020) 5 SCJ 501. 22. Reliance has been placed by the counsel for the appellant on the following judgments: a) UHL Power Company Limited v. State of Himachal Pradesh (2022) 4 SCC 116 b) Dyna Technologies Pvt. Ltd. v. Crompton Greaves Ltd. (2020) 5 SCJ 501 c) Delhi Airport Metro Express Pvt. Ltd. v. Delhi Metro Rail Corporation Ltd. reported as (2022) 1 SCC 131 Signed By:PRADEEP SHARMA Signing Date:14.11.2025 12:45:33 Signature Not Verified FAO (COMM) 263/2023 Page 16 of 60 d) Narain Das R. Israni v. Delhi Development Authorit…

M/s. Kausalya Shelters Private Limited vs. Deputy Commissioner of Income Tax

ITTA/274/2022HC Telangana02 Feb 2023

Bench: N.TUKARAMJI,UJJAL BHUYAN

The Commissioner vs. M/S Vijaya Bank

Appeals are allowed in part

ITA/376/2015HC Karnataka22 Jan 2020

Bench: ALOK ARADHE,RAVI V HOSMANI

Section 201Section 302Section 374(2)

…g suspicion against him and not a conclusive inference of his guilt. The conviction of Mohd. Yusuf therefore cannot also be maintained. 70. The Hon’ble Supreme Court in the case of Sharad Birdhichand Sarda –vs- State of Maharashtra reported in (1984)4 SCC 116 while considering the law on the point of appreciation of cases based on circumstantial evidence, has held at paragraphs 153 and 154 as under: 64 153. A close analysis of this decision would show that the following conditions must be fulfilled before a case against an accused can be said to be fully established: (1) the circumstanc…

Commissioner of Income Tax-II vs. M/s.Kalyani Wines

In the result, I find this appeal bereft of merit and accordingly,

ITTA/6/2010HC Telangana14 Mar 2016

Bench: Hon’Ble Mr. Justice Robin Phukan

Section 11Section 37

…Arbitration Act. The impugned judgment and order [Kandhari Beverages Ltd. v. Haryana Tourism Ltd., 2018 SCC OnLine P&H 3233] passed by the High Court is hence not sustainable. 14. In the case of UHL Power Co. Ltd. v. State of H.P., reported in (2022) 4 SCC 116, Hon‟ble Supreme Court has held that:- 16. As it is, the jurisdiction conferred on courts under Section 34 of the Arbitration Act is fairly narrow, when it comes to the scope of an appeal under Section 37 of the Arbitration Act, the jurisdiction of an appellate court in examining an order, setting aside or refusing to set aside an award, is…

M/S United Telecom Ltd vs. The Deputy Commissioner of

Appeals are allowed in part

ITA/270/2015HC Karnataka16 Feb 2016

Bench: S.SUJATHA,JAYANT PATEL

Section 201Section 302Section 374(2)

…g suspicion against him and not a conclusive inference of his guilt. The conviction of Mohd. Yusuf therefore cannot also be maintained. 70. The Hon’ble Supreme Court in the case of Sharad Birdhichand Sarda –vs- State of Maharashtra reported in (1984)4 SCC 116 while considering the law on the point of appreciation of cases based on circumstantial evidence, has held at paragraphs 153 and 154 as under: 64 153. A close analysis of this decision would show that the following conditions must be fulfilled before a case against an accused can be said to be fully established: (1) the circumstanc…

Commissioner of Income Tax Delhi-I, New Delhi vs. M/S Aci Wireless Ltd

The appeals stand dismissed

ITA/313/2013HC Delhi10 Dec 2013

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

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…g, clear, cogent, credible and legally admissible evidence available on record to demonstrate beyond reasonable doubt the complicity of O.P. Chautala (A-4) in this crime. 410. Reliance was placed on Sharad Birdhichand Sarda v. State of Maharashtra, (1984) 4 SCC 116 to urge that the facts in a criminal trial require to be so established so as to be consistent only with the hypothesis of guilt of the accused and the chain of evidence must be so complete so as to not leave any reasonable ground for the conclusion consistent with the innocence of accused. Many of the circumstance pressed into service by the…

Commissioner of Income Tax: Delhi-V vs. Rites Ltd

The appeals stand dismissed

ITA/295/2013HC Delhi06 Dec 2013

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

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…g, clear, cogent, credible and legally admissible evidence available on record to demonstrate beyond reasonable doubt the complicity of O.P. Chautala (A-4) in this crime. 410. Reliance was placed on Sharad Birdhichand Sarda v. State of Maharashtra, (1984) 4 SCC 116 to urge that the facts in a criminal trial require to be so established so as to be consistent only with the hypothesis of guilt of the accused and the chain of evidence must be so complete so as to not leave any reasonable ground for the conclusion consistent with the innocence of accused. Many of the circumstance pressed into service by the…

Commissioner of Income Tax : Delhi -V vs. Rited Ltd

The appeals stand dismissed

ITA/293/2013HC Delhi06 Dec 2013

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

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…g, clear, cogent, credible and legally admissible evidence available on record to demonstrate beyond reasonable doubt the complicity of O.P. Chautala (A-4) in this crime. 410. Reliance was placed on Sharad Birdhichand Sarda v. State of Maharashtra, (1984) 4 SCC 116 to urge that the facts in a criminal trial require to be so established so as to be consistent only with the hypothesis of guilt of the accused and the chain of evidence must be so complete so as to not leave any reasonable ground for the conclusion consistent with the innocence of accused. Many of the circumstance pressed into service by the…

Director of Income Tax (Exemption) vs. R.L. Khera Charitable Trust

The appeals stand dismissed

ITA/268/2013HC Delhi27 Nov 2013

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

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…g, clear, cogent, credible and legally admissible evidence available on record to demonstrate beyond reasonable doubt the complicity of O.P. Chautala (A-4) in this crime. 410. Reliance was placed on Sharad Birdhichand Sarda v. State of Maharashtra, (1984) 4 SCC 116 to urge that the facts in a criminal trial require to be so established so as to be consistent only with the hypothesis of guilt of the accused and the chain of evidence must be so complete so as to not leave any reasonable ground for the conclusion consistent with the innocence of accused. Many of the circumstance pressed into service by the…

Commissioner of Income Tax-II, New Delhi vs. Mira Exim Ltd

The appeals stand dismissed

ITA/346/2013HC Delhi03 Oct 2013

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

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…g, clear, cogent, credible and legally admissible evidence available on record to demonstrate beyond reasonable doubt the complicity of O.P. Chautala (A-4) in this crime. 410. Reliance was placed on Sharad Birdhichand Sarda v. State of Maharashtra, (1984) 4 SCC 116 to urge that the facts in a criminal trial require to be so established so as to be consistent only with the hypothesis of guilt of the accused and the chain of evidence must be so complete so as to not leave any reasonable ground for the conclusion consistent with the innocence of accused. Many of the circumstance pressed into service by the…

The Commissioner of Income Tax IV vs. Shri Raaj Kumar Jain

ITTA/147/2013HC Telangana28 Jun 2013
For Appellant: - Sri Yug Mohit Chaudhary assistedFor Respondent: - A.G.A., Sri Amit Mishra, Sri Gyan
Section 156(3)Section 201Section 302Section 363Section 364Section 366Section 376

…ished beyond reasonable doubt. The evaluation of evidence on the above circumstances must meet the five conditions laid down in para 153 of the judgment delivered by Supreme Court in the case of Sharad Birdhichand Sarda v. State of Maharashtra, (1984) 4 SCC 116. Principles laid down in Para 152 and 153 of the judgment in Sharad Birdhichand Sarda (supra) has consistently been followed and are reproduced hereinafter:- 201 “152. Before discussing the cases relied upon by the High Court we would like to cite a few decisions on the nature, character and essential proof required in a crimin…

CIT VI vs. Verizon India Pvt Ltd

The appeals stand dismissed

ITA/277/2013HC Delhi29 May 2013

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

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…g, clear, cogent, credible and legally admissible evidence available on record to demonstrate beyond reasonable doubt the complicity of O.P. Chautala (A-4) in this crime. 410. Reliance was placed on Sharad Birdhichand Sarda v. State of Maharashtra, (1984) 4 SCC 116 to urge that the facts in a criminal trial require to be so established so as to be consistent only with the hypothesis of guilt of the accused and the chain of evidence must be so complete so as to not leave any reasonable ground for the conclusion consistent with the innocence of accused. Many of the circumstance pressed into service by the…

New Delhi Hotels Ltd vs. ACIT

The appeals stand dismissed

ITA/238/2013HC Delhi17 May 2013

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

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…g, clear, cogent, credible and legally admissible evidence available on record to demonstrate beyond reasonable doubt the complicity of O.P. Chautala (A-4) in this crime. 410. Reliance was placed on Sharad Birdhichand Sarda v. State of Maharashtra, (1984) 4 SCC 116 to urge that the facts in a criminal trial require to be so established so as to be consistent only with the hypothesis of guilt of the accused and the chain of evidence must be so complete so as to not leave any reasonable ground for the conclusion consistent with the innocence of accused. Many of the circumstance pressed into service by the…

CIT vs. Manju Bansal

The appeals stand dismissed

ITA/205/2013HC Delhi30 Apr 2013

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

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…g, clear, cogent, credible and legally admissible evidence available on record to demonstrate beyond reasonable doubt the complicity of O.P. Chautala (A-4) in this crime. 410. Reliance was placed on Sharad Birdhichand Sarda v. State of Maharashtra, (1984) 4 SCC 116 to urge that the facts in a criminal trial require to be so established so as to be consistent only with the hypothesis of guilt of the accused and the chain of evidence must be so complete so as to not leave any reasonable ground for the conclusion consistent with the innocence of accused. Many of the circumstance pressed into service by the…

CIT vs. Nirmal Bansal

The appeals stand dismissed

ITA/198/2013HC Delhi30 Apr 2013

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

For Appellant: Mr. Arvind Chaudhary, AdvocateFor Respondent: Ms. Rajdipa Behura, SPP with Ms. Monica Gupta and Ms. Nidhi

…g, clear, cogent, credible and legally admissible evidence available on record to demonstrate beyond reasonable doubt the complicity of O.P. Chautala (A-4) in this crime. 410. Reliance was placed on Sharad Birdhichand Sarda v. State of Maharashtra, (1984) 4 SCC 116 to urge that the facts in a criminal trial require to be so established so as to be consistent only with the hypothesis of guilt of the accused and the chain of evidence must be so complete so as to not leave any reasonable ground for the conclusion consistent with the innocence of accused. Many of the circumstance pressed into service by the…

The Commissioner of Incometax vs. M/S V.Satayanarayana

ITTA/193/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Sharad Birdhichand Sarda v. State of Maharashtra (4 SCC 116) — Cited in 16 Judgments | BharatTax