State of Karnataka v. Selvi J. Jayalalitha

392 ITR 97Supreme Court of India2017#24795 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2019 to 2023.

Judgments citing State of Karnataka v. Selvi J. Jayalalitha

Shri Hira Lal Kadlabju, Ghaziabad vs. Assistant Commissioner of Income Tax Circle -1, Jammu

In the result, both the appeals of the assessee bearing ITA No

ITA 28/ASR/2023[2001-02]Status: DisposedITAT Amritsar26 May 2023AY 2001-02

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.28/Asr/2023 Assessment Year: 2001-02

Section 143(3)Section 250oSection 69A

…come Tax Act, only common law jurisprudence is to be applied and upheld the view of the revenue on taxing the assessee under section 69A. Further, the Honorable Supreme court in State of Karnataka vs. Selvi J. Jayalalitha [2017] 78 taxmann.com 161 (SC)/[2017] 392 ITR 97 (SC) had stated that IT returns and orders are again only pieces of evidence which I.T.A. No.28/Asr/2023 7 I.T.A. No.193/Asr/2014 cannot be the sole basis for determining the disproportionate assets under Prevention of Corruption Act. Thus, the rules of taxing income are not tied completely with the rules and outcomes of other acts. Hence, thes…

Sh. Anish Bhan, Jammu vs. The Income-Tax Officer, Jammu

In the result, both the appeals of the assessee bearing ITA No

ITA 193/ASR/2014[2001-02]Status: DisposedITAT Amritsar26 May 2023AY 2001-02

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.28/Asr/2023 Assessment Year: 2001-02

Section 143(3)Section 250oSection 69A

…come Tax Act, only common law jurisprudence is to be applied and upheld the view of the revenue on taxing the assessee under section 69A. Further, the Honorable Supreme court in State of Karnataka vs. Selvi J. Jayalalitha [2017] 78 taxmann.com 161 (SC)/[2017] 392 ITR 97 (SC) had stated that IT returns and orders are again only pieces of evidence which I.T.A. No.28/Asr/2023 7 I.T.A. No.193/Asr/2014 cannot be the sole basis for determining the disproportionate assets under Prevention of Corruption Act. Thus, the rules of taxing income are not tied completely with the rules and outcomes of other acts. Hence, thes…

Sanjeev Jain, Saharanpur vs. ITO, Saharanpur

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

ITA 3381/DEL/2017[2013-14]Status: DisposedITAT Delhi15 Jan 2019AY 2013-14

Bench: Sh. R.K. Pand & Ms. Suchitra Kambleassessment Year: 2013-14

Section 10(38)

…d) 11. CIT Vs. Neeraj Kumar Jain ITA No.295 of 2010 (Allahabad) 12. CIT Vs. Smt. Sumitra Devi [2014] 49 taxmann.com 37 (Rajasthan) 13. CIT -13 Vs. Shyam R. Pawar [2015] 54 taxmann.com 108 (Bombay) 14. State of Karnataka Vs. Selvi J. Jayalilitha & Ors. [2017] 392 ITR 97 (SC) 15. Pr. CIT – 5 Vs. Laxman Industrial Resources Ltd., ITA No.169 of 2017 (Delhi) 16. CIT Vs. Annamalair Mills [2017] 393 ITR 293 (SC) 17. Ms. Amita Bansal Vs. CIT reported in [2017] 98 CCH 0128 AIIHC (Mumbai) 18. ACIT – 14 (3) Vs. Shri Ravinder Kumar Toshniwal, 19. ITAT Hyderabad Bench ITO Vs. Smt. Aarti Mittal [2014] (Hyderabad) 20. ITAT Luc…

State of Karnataka v. Selvi J. Jayalalitha (392 ITR 97) — Cited in 3 Judgments | BharatTax