State Bank of India v. D. Hanumantha Rao

6 SCC 183Reported decision1998#21126 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2016 to 2024.

Judgments citing State Bank of India v. D. Hanumantha Rao

Deputy Commissioner of Income -Tax, Central Circle-2(1), Ahmedabad vs. M/S. Claris Lifesciences Limited, Ahmedabad

In the result, the appeal filed by the Revenue is dismissed

ITA 295/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad07 Feb 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकरअपीलसं./Ita No. 295/Ahd/2022 धििाधरणवरध/Asstt. Year: 2018-2019 The D.C.I.T, M/S Claris Lifesciences Limited, Central Circle-2(1), Vs. Claris Corporate Hq, Ahmedabad. Near Parimal Rly. Crossing, Ellisbridge, Ahmedabad-380006. Pan: Aaacc6366Q

For Appellant: Shri Tushar Hemani, Sr. Advocate with Shri Parimalsinh B. ParmarFor Respondent: Shri Sudhendu Das, CIT.D.R
Section 50Section 54ESection 70Section 74

…t is well established in law that a fiction created by the Legislature has to be confined to the purpose for which it is created. In this connection, we may refer to the decision of the Apex Court in the case of State Bank of India v. D. Hanumantha Rao [1998] 6 SCC 183. In that case, the Service Rules framed by the bank provided for granting extension of service to those appointed prior to 19-7-1969. The respondent therein who had joined the bank on 1-7-1972 claimed extension of service because he was deemed to be appointed in the bank with effect from 26-10-1965 for the purpose of seniority, pay and pension on a…

DCIT 13(3)(1), Mumbai vs. M/S Wall Street Finance Ltd, Mumbai

In the result, appeal by the Revenue is dismissed

ITA 2175/MUM/2019[2014-15]Status: DisposedITAT Mumbai19 Apr 2022AY 2014-15

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Hoshang B. Irani
Section 143(3)Section 14ASection 2Section 250Section 50Section 54E

…t is well established in law that a fiction created by the Legislature has to be confined to the purpose for which it is created. In this connection, we may refer to the decision of the Apex Court in the case of State Bank of India v. D. Hanumantha Rao [1998] 6 SCC 183. In that case, the Service Rules framed by the bank provided for granting extension of service to those appointed prior to 19-7-1969. The respondent therein who had joined the bank on 1-7-1972 claimed extension of service because he was deemed to be appointed in the bank with effect from 26-10-1965 for the purpose of seniority, pay and pension on a…

M/S. Vardhan Nutritions and Chemicals Pvt. Ltd., Raigad vs. Assistant Commissioner of Income-Tax

In the result, the appeal of assessee is allowed

ITA 662/PUN/2016[2011-12]Status: DisposedITAT Pune15 Oct 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.662/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 M/S. Vardhan Nutritions & Chemicals Pvt. Ltd., Plot No.535/2, Ershimgathi Road, Old Thana Naka Road, Thana Naka, अऩीऱाथी/Appellant Panvel, Dist. Raigad. …. Pan: Aabcv9194J Vs. The Asst. Commissioner Of Income-Tax, …. प्रत्यथी / Respondent Panvel

For Appellant: Shri Devendra JainFor Respondent: Shri Sanjeev Ghei
Section 143(3)Section 72Section 72(1)

…tablished in law that a fiction created by the Legislature has to be confined to the purpose for which it is created. In this connection, we may refer to the decision of the apex court in the case of State Bank of India v. D. Hanumantha Rao reported in [1998] 6 SCC 183. In that case, the Service Rules framed by the bank provided for granting extension of service to those appointed prior to July 19, 1969. The respondent therein who had joined the bank on July 1, 1972, claimed extension of service because he was deemed to be appointed in the bank with effect from October 26, 1965, for the purpose of seniority, pay…

Mohd Raza Akberali Ghugharia, Mumbai vs. ITO 15(2)(3), Mumbai

The appeal of the assessee is allowed

ITA 8111/MUM/2011[2005-06]Status: DisposedITAT Mumbai01 Jul 2016AY 2005-06

Bench: Shri Joginder Singh & Shri Ashwani Tanejaassessment Year: 2005-06 Mohd Raza Akberali Ito 15(2)(3), Ghugharia, Matru Mandir Tardeo, बनाम/ M/S. N.S. Virani & Co., C.A. S Mumbai-400034 Vs. 28, Bhanushali Bldg. 35, Mint Road, Mumbai-400001 (Assessee) (Revenue) P.A. No.Aabpg3107B "नधा"रती क" ओर से / Assessee By Shri Vijay Mehta & Shri Anuj Kisnadwala. (Ar) Shri K. V. Vispure ( Dr) राज"व क" ओर से / Revenue By 27/04/2016 सुनवाई क" तार"ख / Date Of Hearing : आदेश क" तार"ख /Date Of Order: 01/07/2016

Section 143(2)Section 45Section 48Section 50Section 50CSection 54

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,B,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी अ"वनी तनेजा, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2005-06 Mohd Raza Akberali ITO 15(2)(3), Ghugharia, Matru Mandir Tardeo, बनाम/ M/s. N.S. Virani & Co., C.A. s Mumbai-400034 Vs. 28, Bhanushali Bldg. 35, Mint Road, Mumbai-400001 (Assessee) (Revenue) P.A. No.AABPG3107B "नधा"रती क" ओर से / Assessee by Shri Vijay Mehta & Shri Anuj Kisnadwala. (AR) Shri K. V. Vispure ( DR) राज"व क" ओर से / R…

State Bank of India v. D. Hanumantha Rao (6 SCC 183) — Cited in 4 Judgments | BharatTax