Shrisht Dhawan v. Shaw Bros.

1 SCC 534Reported decision1992#14608 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 352,026 Indian tax judgments — from 2011 to 2022.

Judgments citing Shrisht Dhawan v. Shaw Bros.

Asst. Commissioner of Income Tax, Circle-16(1), Hyderabad vs. Nuziveedu Seeds Limited, R.R. Dist, Hyderabad

In the result, all the appeals under consideration are treated as allowed for statistical purposes in above terms

ITA 1464/HYD/2017[2013-14]Status: DisposedITAT Hyderabad31 May 2022AY 2013-14

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Sriram SeshadriFor Respondent: Shri Y.V.S.T. Sai
Section 10(1)Section 115JSection 14A

…a deception may not amount to fraud, fraud is anathema to all equitable principles and any affair tainted with fraud cannot be perpetuated or saved by the application of any equitable doctrine including res judicata. 26. In Shrisht Dhawan v. Shaw Bros. (1992) 1 SCC 534, it has been held that: (SCC p. 553, para 20) “20. Fraud and collusion vitiate even the most solemn proceedings in any civilized system of jurisprudence. It is a concept descriptive of human conduct.” x x x x x 29. In Chittaranjan Das v. Durgapore Project Ltd. (1995) 99 CWN 897, it has been held: (Cal LJ p. 402, paras 57-58) “57. Suppression of a m…

Asst. Commissioner of Income Tax, Circle-16(1), Hyderabad vs. Nuziveedu Seeds Limited, R.R. Dist, Hyderabad

In the result, all the appeals under consideration are treated as allowed for statistical purposes in above terms

ITA 1463/HYD/2017[2012-13]Status: DisposedITAT Hyderabad31 May 2022AY 2012-13

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Sriram SeshadriFor Respondent: Shri Y.V.S.T. Sai
Section 10(1)Section 115JSection 14A

…a deception may not amount to fraud, fraud is anathema to all equitable principles and any affair tainted with fraud cannot be perpetuated or saved by the application of any equitable doctrine including res judicata. 26. In Shrisht Dhawan v. Shaw Bros. (1992) 1 SCC 534, it has been held that: (SCC p. 553, para 20) “20. Fraud and collusion vitiate even the most solemn proceedings in any civilized system of jurisprudence. It is a concept descriptive of human conduct.” x x x x x 29. In Chittaranjan Das v. Durgapore Project Ltd. (1995) 99 CWN 897, it has been held: (Cal LJ p. 402, paras 57-58) “57. Suppression of a m…

Nuziveedu Seeds Limited, R.R.Dist vs. Dy.Commissioner of Income Tax, Circle-16(1), Hyderabad

In the result, all the appeals under consideration are treated as allowed for statistical purposes in above terms

ITA 1457/HYD/2017[2013-14]Status: DisposedITAT Hyderabad31 May 2022AY 2013-14

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Sriram SeshadriFor Respondent: Shri Y.V.S.T. Sai
Section 10(1)Section 115JSection 14A

…a deception may not amount to fraud, fraud is anathema to all equitable principles and any affair tainted with fraud cannot be perpetuated or saved by the application of any equitable doctrine including res judicata. 26. In Shrisht Dhawan v. Shaw Bros. (1992) 1 SCC 534, it has been held that: (SCC p. 553, para 20) “20. Fraud and collusion vitiate even the most solemn proceedings in any civilized system of jurisprudence. It is a concept descriptive of human conduct.” x x x x x 29. In Chittaranjan Das v. Durgapore Project Ltd. (1995) 99 CWN 897, it has been held: (Cal LJ p. 402, paras 57-58) “57. Suppression of a m…

Nuziveedu Seeds Limited, R.R.Dist vs. Dy.Commissioner of Income Tax, Circle-16(1), Hyderabad

In the result, all the appeals under consideration are treated as allowed for statistical purposes in above terms

ITA 1456/HYD/2017[2012-13]Status: DisposedITAT Hyderabad31 May 2022AY 2012-13

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Sriram SeshadriFor Respondent: Shri Y.V.S.T. Sai
Section 10(1)Section 115JSection 14A

…a deception may not amount to fraud, fraud is anathema to all equitable principles and any affair tainted with fraud cannot be perpetuated or saved by the application of any equitable doctrine including res judicata. 26. In Shrisht Dhawan v. Shaw Bros. (1992) 1 SCC 534, it has been held that: (SCC p. 553, para 20) “20. Fraud and collusion vitiate even the most solemn proceedings in any civilized system of jurisprudence. It is a concept descriptive of human conduct.” x x x x x 29. In Chittaranjan Das v. Durgapore Project Ltd. (1995) 99 CWN 897, it has been held: (Cal LJ p. 402, paras 57-58) “57. Suppression of a m…

Commissioner of Income Tax-1 vs. Agricultural Market Committee

ITTA/186/2011HC Telangana21 Apr 2011

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

Section 151Section 96

…. tII t9 However, even though a given case might not attract the bar envisaged by section 9, CPC, it is obligatory for a trial court seized of a suit to inquire and ascertain whether the jurisdictional fact does, in fact, exist to enable it (the tnal (1992) 1 SCC 534 court) to proceed to trial and consider granting relief to the plaintiff as claimed. No higher court, much less the Supreme Court, should feel constrained to interfere with a decree granting relief on the specious ground that the parties rvere not put specifically on notice in respect of a particular line of attack/defence on which success/failure…

Commissioner of Income Tax vs. Agrilcultural Market Committee

ITTA/148/2011HC Telangana20 Apr 2011

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

Section 151Section 96

…. tII t9 However, even though a given case might not attract the bar envisaged by section 9, CPC, it is obligatory for a trial court seized of a suit to inquire and ascertain whether the jurisdictional fact does, in fact, exist to enable it (the tnal (1992) 1 SCC 534 court) to proceed to trial and consider granting relief to the plaintiff as claimed. No higher court, much less the Supreme Court, should feel constrained to interfere with a decree granting relief on the specious ground that the parties rvere not put specifically on notice in respect of a particular line of attack/defence on which success/failure…

Shrisht Dhawan v. Shaw Bros. (1 SCC 534) — Cited in 6 Judgments | BharatTax