Shivaji Sahabrao Bobade v. State of Maharashtra

2 SCC 793Reported decision1973#15273 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2025.

Judgments citing Shivaji Sahabrao Bobade v. State of Maharashtra

PR. COMMISSIONER OF INCOME TAX-1 vs. M/S EAST DELHI LEASING PVT. LTD.

The appeal is allowed to the aforesaid extent

ITA/61/2025HC Delhi10 Mar 2025

Bench: HON'BLE MR. JUSTICE TUSHAR RAO GEDELA,HON'BLE CHIEF JUSTICE DEVENDRA KUMAR UPADHYAYA

Section 147Section 148

…concerned “must or should” and not “may be” established. There is not only a grammatical but a legal distinction between “may be proved” and “must be or should be proved” as was held by this Court in Shivaji Sahabrao Bobade v. State of Maharashtra [(1973) 2 SCC 793 : 1973 SCC (Cri) 1033 : 1973 Crl LJ 1783] where the observations Digitally Signed By:VINOD KUMAR Signing Date:17.03.2025 12:26:40 Signature Not Verified ITA 61/2025 Page 6 of 12 were made: [SCC para 19, p. 807: SCC (Cri) p. 1047] “Certainly, it is a primary principle that the accused must be and not merely may be guilty be…

PR. COMMISSIONER OF INCOME TAX-1 vs. M/S EAST DELHI LEASING PVT. LTD.

The appeal is allowed to the aforesaid extent

ITA - 61 / 2025HC Delhi10 Mar 2025
Section 147Section 148

…concerned “must or should” and not “may be” established. There is not only a grammatical but a legal distinction between “may be proved” and “must be or should be proved” as was held by this Court in Shivaji Sahabrao Bobade v. State of Maharashtra [(1973) 2 SCC 793 : 1973 SCC (Cri) 1033 : 1973 Crl LJ 1783] where the observations Digitally Signed By:VINOD KUMAR Signing Date:17.03.2025 12:26:40 Signature Not Verified ITA 61/2025 Page 6 of 12 were made: [SCC para 19, p. 807: SCC (Cri) p. 1047] “Certainly, it is a primary principle that the accused must be and not merely may be guilty be…

THE COMMISSIONER OF INCOME TAX (TDS) KOLKATA vs. M/S ITD-ITD CEM JV (CONSORTIUM OF ITD-ITD CEMENTATION)

ITAT/195/2018HC Calcutta03 Aug 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 138Section 151Section 313

…appeal against acquittal ought to be cautious because the presumption of innocence in favour of the accused “is not certainly weakened by the fact that he has been acquitted at his trial.” 23. In Shivaji Sahabrao Bobade vs. State of Maharashtra, (1973) 2 SCC 793, Krishna Iyer, J., observed as follows: “In short, our jurisprudential enthusiasm for presumed innocence must be moderated by the pragmatic need to make criminal justice potent and realistic. A balance has to be struck between chasing chance possibilities as good enough 23 to set the delinquent free and chopping the logic of preponderant…

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)

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF SEPTEMBER, 2020 PRESENT THE HON’BLE MR. JUSTICE B. VEERAPPA AND THE HON’BLE MR. JUSTICE E.S. INDIRESH CRIMINAL APPEAL NO.270/2015 C/W CRIMINAL APPEAL No.376/2015 C/W CRIMINAL APPEAL No.642/2015 In CRL.A. No.270/2015: BETWEEN: 1 . ANANDA RAMAPPA MANAVADDAR S/O RAMAPPA AGED ABOUT 21 YEARS OCCUPATION: WELDING WORK RESIDENT OF MALLIKASABA GUDDADA MELE GOKHAK-591307. 2 . SACHINA SIDDAPPA SHAPETE S/O SIDDAPPA AGED ABOUT 21 YEARS OCCUPATION: WORKING IN RADDISIDDI FACTORY RESIDENT OF BANGARA GALLI GOK…

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)

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF SEPTEMBER, 2020 PRESENT THE HON’BLE MR. JUSTICE B. VEERAPPA AND THE HON’BLE MR. JUSTICE E.S. INDIRESH CRIMINAL APPEAL NO.270/2015 C/W CRIMINAL APPEAL No.376/2015 C/W CRIMINAL APPEAL No.642/2015 In CRL.A. No.270/2015: BETWEEN: 1 . ANANDA RAMAPPA MANAVADDAR S/O RAMAPPA AGED ABOUT 21 YEARS OCCUPATION: WELDING WORK RESIDENT OF MALLIKASABA GUDDADA MELE GOKHAK-591307. 2 . SACHINA SIDDAPPA SHAPETE S/O SIDDAPPA AGED ABOUT 21 YEARS OCCUPATION: WORKING IN RADDISIDDI FACTORY RESIDENT OF BANGARA GALLI GOK…

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

…Neutral Citation No. - 2023:AHC:199091-DB Reserved CAPITAL CASE No. - 147 of 2013 With CAPITAL REFERENCE No. 03 of 2013 Surendra Koli ……..Appellant Versus State through Central Bureau of Investigation …….Respondent Counsels for Appellant:- Sri Yug Mohit Chaudhary assisted by Ms. Payoshi Roy and Sri Siddhartha Sharma, Ms. Mary Punch (Sheeba Jose) and Sri Mohd. Kalim. Counsels for Respondent:- A.G.A., Sri Amit Mishra, Sri Gyan Prakash, Sri Jitendra Prasad Mishra and Sri Sanjay Kumar Yadav. Hon'ble Ashwani Kumar Mishra,J. Hon'ble Syed Aftab Husai…

Shivaji Sahabrao Bobade v. State of Maharashtra (2 SCC 793) — Cited in 6 Judgments | BharatTax