Sheikh Mohd. Omer v. Collector of Customs, Calcutta and Others

2 SCC 728Reported decision1970#23540 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2003 to 2013.

Judgments citing Sheikh Mohd. Omer v. Collector of Customs, Calcutta and Others

COMMISSIONER OF INCOME TAX:DELHI-VIII vs. ASHOK MITTAL

ITA/26/2013HC Delhi07 Feb 2013

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE R.V.EASWAR

Section 151

…Page 13 of 18 the protection from eviction under the Delhi Rent Control Act, 1958. I may also notice that the Supreme Court in Nopany Investments (P) Ltd. Vs. Santokh Singh (2008) 2 SCC 728 followed by the Division Bench of this Court in Sri Ram Pistons & Rings Ltd. Vs. C.B. Agarwal HUF MANU/DE/2381/2008, has held that the service of summons of a suit for ejectment on a tenant is by itself a determination of tenancy, even if there be any flaw in the determination of tenancy prior to the institution of the suit. It is also not in…

ISHIKAWAJMA-HARIMA HEAVY INDUSTRIES LTD. vs. DIRECTOR OF INCOME TAX, MUMBAI

The appeal is allowed in part and to

C.A. No.-000009-000009 - 2007Supreme Court04 Jan 2007

For Respondent: Director of Income Tax, Mumbai

Section 241

…td. [(1969) 1 SCC 567], K.S. Subbiah Pillai v. Commissioner of Income Tax [(1999) 3 SCC 170]; M/s Patnaik and Co. Ltd. v. Commissioner of Income Tax, Orissa [(1986) 4 SCC 16]; BSES Ltd. (Now Reliance Energy Ltd.) v. Fenner India Ltd. and Another [(2006) 2 SCC 728]. The said decisions, in our considered view, are not applicable herein. In Khadervali Sahib (supra), the question which arose for consideration was whether an award amounted to creation of or transfer of any fresh rights in respect of movable or immovable properties so as to require registration under Section 17 of the Registration…

M/S. OM PRAKASH BHATIA vs. COMMISSIONER OF CUSTOMS, DELHI

In the result, the appeal is dismissed

C.A. No.-004060-004060 - 2001Supreme Court07 Jul 2003

Section 113Section 14Section 76

…rescribed conditions to be fulfilled before or after clearance of goods. If conditions are not fulfilled, it may amount to prohibited goods. This is also made clear by this Court in Sheikh Mohd. Omer v. Collector of Customs, Calcutta and Others [(1970) 2 SCC 728] wherein it was contended that the expression ’prohibition’ used in section 111 (d) must be considered as a total prohibition and that the expression does not bring within its fold the restrictions imposed by clause (3) of the Import Control Order, 1955. The Court negatived the said contention and held thus:â\200\224 "â\200¦ What clause (d) o…