State of Chhattisgarh, 2023 SCC OnLine SC 1124; State of Punjab v. Madan Mohan Lal Verma

11 SCC 642Reported decision2012#21973 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,627 Indian tax judgments — from 2015 to 2022.

Judgments citing State of Chhattisgarh, 2023 SCC OnLine SC 1124; State of Punjab v. Madan Mohan Lal Verma

M/S Gian Sagar Educational & Charitable Trust, New Delhi vs. DCIT, New Delhi

ITA 2290/DEL/2016[2011-12]Status: DisposedITAT Delhi23 Feb 2022AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Amit Shukla

For Appellant: Shri Ravipratap Mall, AdvocateFor Respondent: Shri T. Kipgen, CIT DR

Section 12ASection 143(3)Section 2(15)Section 80G

…SCC (Cri) 696 : AIR 1973 SC 498] , T. Subramanian v. State of T.N. [( 2006) 1 SCC 401 : (2006) 1 SCC (Cri) 401] , State of Kerala v. C.P. Rao [(2011) 6 SCC 450 : (2011) 2 SCC (Cri) 1010 : (2011) 2 SCC (L&S) 714] and Mukut Bihari v. State of Rajasthan [(2012) 11 SCC 642 :(2013) 1 SCC (Cri) 1089 : (2013) 1 SCC (L&S) 136].)‖ 81. Therefore, in light of the facts of the case along with the material on record, and since there is no substance in the accusation levelled nor any admissible evidence is on record incriminating the petitioner, the petitioner is entitled to relief under Section 482 of the Code. 82. In view…

Bijoy Kishore Mohanty vs. Principal Chief Commissioner of Income Tax, Odisha

ITA/11/2020HC Orissa01 Nov 2021

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE B. P. ROUTRAY

Section 161Section 4Section 5(2)

…ce of which respondent-accused has been acquitted. This has been affirmed in catena of judgements by the Supreme Court and the High Courts. The judgements, viz. P.N.Dogra v. CBI, 2009 (II) SLJ 624; and Mukut Bihari and another v. State of Rajasthan (2012) 11 SCC 642, have been rightly relied upon by the Trial Court while passing judgement impugned. Page 18 CrlA (AS) no.11/2020 15. Testing prosecution case on the touchstone of evidence of witnesses, as reproduced/discussed herein above, impugned judgment is based on the law, reason and the logic. It does not call for any interference. The witnes…

Commissioner of Income Tax, (Central II) vs. P.D Associates (P). (Ltd)

The appeals are allowed

ITA/630/2015HC Delhi24 Aug 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 120BSection 374Section 7

…aw/judgments relied on by the respondent/CBI and in support of his arguments cited Harilal V State of Chhattisgarh, 2023 SCC OnLine SC 1124; State of Punjab V Madan Mohan Lal Verma, (2013) 14 SCC 153; Mukut Bihari and Another V State of Rajasthan, (2012) 11 SCC 642; Sevi and Another V State of Tamil Nadu, 1981 (Supp) SCC 43; Tomaso Bruno and Another V State of U.P., (2015) 7 SCC 178; CBI V K. Narayanrao, (2012) 9 SCC 512; Meena V State of Maharashtra, (2000) 5 SCC 21. The learned Senior Counsel argued that the impugned judgment and the impugned order passed by the trial court be set aside and the appel…