Skandia Insurance Company Limited v. Kokilaben Chandravadan

2 SCC 654Reported decision1987#17127 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2025.

Sections most often in play

Section 124(3)(a)Section 127Section 132Section 142(1)Section 143(2)Section 143(3)Section 263Section 292B

Judgments citing Skandia Insurance Company Limited v. Kokilaben Chandravadan

Aman Holdings Pvt Ltd, New Delhi vs. Pr.CIT - 1, Delhi

In the result, the appeal filed by the assessee is allowed

ITA 660/DEL/2021[2015-16]Status: DisposedITAT Delhi23 Jul 2025AY 2015-16

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

For Appellant: Ms. Meenal Goyal, CAFor Respondent: Ms. Monika Singh, CIT DR
Section 127(2)Section 127(2)(a)Section 143(3)Section 263

…show cause notice and assessment order issued by State Tax Officer (STO), it would not be a case of inherent lack of jurisdiction but a result of contributory error of jurisdiction by STO. 11. Similarly, in the case of Kedar Shashikant Deshpandey & Ors (2011) 2 SCC 654, the Hon'ble Supreme Court had considered the principle "submitting to the jurisdiction of the authority" and held that "it is well settled that if a person has submitted to the jurisdiction of the authority, he cannot challenge the proceedings on the ground of lack of jurisdiction of the said authority in further appellate proceedings ". 12. It is…

Commissioner of Income Tax vs. Bharti Cellular Ltd

The appeals are disposed of in above terms

ITA/893/2010HC Delhi19 Dec 2013

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

…ngs in spite of service through publication. 17. The question of statutory liability to pay the compensation was discussed in great detail by a two Judge Bench of the Supreme Court in Skandia Insurance Company Limited v. Kokilaben Chandravadan, (1987) 2 SCC 654 wherein it was held that an exclusion clause in the contract of Insurance must be read down being in conflict with the main statutory provision enacted for protection of victims accident. It was laid down that the victim would be entitled to recover the compensation from the insurer irrespective of breach of any condition of the insurance pol…

The Commissioner of Income Tax IV vs. Prefab Gratings Limited

ITTA/321/2013HC Telangana07 Aug 2013

Bench: Honourable Mr. Justice Manish Choudhury Judgment & Order (Cav) Date : 24-05-2019

For Respondent: MRMIJANUR RAHMAN
Section 166Section 173

…have been committed by the insured by cogent evidence. 19. The word “breach” appearing in Section 96(2)(b)(ii), Motor Vehicles Act, 1939 came to be considered in the Skandia Insurance Co. Ltd. vs. Kokilaben Chandravadan and others, reported in (1987) 2 SCC 654. It may be noted that Section 96(2)(b)(ii), Motor Vehicles Act, 1939 is identical to Section 149(2)(a)(ii), Motor Vehicles Act, 1988. The relevant parts of Section 96(2)(b)(ii), Motor Vehicles Act, 1939 and Section 149(2)(a)(ii), Motor Vehicles Act, 1988 read as under :- The Motor Vehicles Act, 1939 :- “96. Duty of insurers to satisfy. — (2)…

Galileo International Inc vs. Director of Income Tax

The appeals are disposed of in above terms

ITA/467/2012HC Delhi25 Sept 2012

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

…and that the compensation awarded is on the lower side. LIABILITY 8. As far as liability is concerned, the issue is no longer res integra in view of the judgment of the Supreme Court in Skandia Insurance Company Limited v. Kokilaben Chandravadan ,(1987) 2 SCC 654. In a later judgment in United India Insurance Company Ltd. v. Lehru & Ors., (2003) 3 SCC 338, the Supreme Court relied upon the judgment in Skandia Insurance Company Limited v. Kokilaben Chandravadan (1987) 2 SCC 654 and Sohan Lal Passi v. P. Sesh Reddy (1996) 5 SCC 21 and held that if a vehicle is stolen and the thief is caught and it is…

CIT vs. Motiwala & Sons

The appeals are disposed of in above terms

ITA/34/2011HC Delhi22 Sept 2011

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE SIDDHARTH MRIDUL

…ngs in spite of service through publication. 17. The question of statutory liability to pay the compensation was discussed in great detail by a two Judge Bench of the Supreme Court in Skandia Insurance Company Limited v. Kokilaben Chandravadan, (1987) 2 SCC 654 wherein it was held that an exclusion clause in the contract of Insurance must be read down being in conflict with the main statutory provision enacted for protection of victims accident. It was laid down that the victim would be entitled to recover the compensation from the insurer irrespective of breach of any condition of the insurance pol…