State of J&K v. UCO Bank and Ors.

10 SCC 331Reported decision2005#21782 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2023.

Judgments citing State of J&K v. UCO Bank and Ors.

The Commissioner of Income Tax vs. M/s. Idea Cellular Limited

ITTA/11/2021HC Telangana19 Oct 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

Principal Commissioner of Income Tax-1 vs. Dimple Murarka

ITA/11/2021HC Orissa21 Jul 2023

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

Pr Commissioner of Income Tax Central II vs. M/S Sharp Mint Limited

The appeals are disposed of in the aforesaid terms

ITA/13/2021HC Delhi07 Feb 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

Section 124Section 57

…leave is obtained, but once leave is obtained the proceeding will be deemed instituted on the date granting leave.” [Emphasis is ours] 34.3 This precedent was affirmed by the Supreme Court in the matter of State of J&K v UCO Bank and Ors. (2005) 10 SCC 331 while interpreting Sub-section (1) of Section 446 of the 1956 Act. In this case, however, no leave was obtained when the suit was filed and despite this factual distinction, the Court affirmed the second principle enunciated in the case of Bansidhar Shankarlal, which was that the suit or proceedings only became ineffective till leave was gran…