State of Karnataka v. Union of India

4 SCC 608Reported decision1977#3021 most cited

What is State of Karnataka v. Union of India authority for?

The findings and conclusions of a Commission of Inquiry are not judicial pronouncements and do not have binding force or legal consequences. A commission's report is merely an opinion that lacks finality and authoritativeness.

39

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2022.

Also referred to as

State of Karnataka v. Union of India · commission of inquiry · report not binding · no legal consequences · lacks finality · lacks authoritativeness · opinion

Judgments citing State of Karnataka v. Union of India

Principal Commissioner of Income Tax-9, Kolkata vs. Gitesh Tikmani

In the result, these appeals are allowed and the substantial

ITAT/154/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…rtunity of cross examination to the assessee therein who had in the said case discharged the initial burden of substantiating the purchases through various documents is in violation of 87 (1977) 4 SCC 608 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 86 of 150 principle of natural justice. In support of such contention, reliance was placed on the decision of the Hon’ble Supreme Court in Odeon Builders. 47. We are required to test the correctness of the objection raised by Mr. Surana the learned senior counsel with the aid of the aforementio…

Principal Commissioner of Income Tax-5, Kolkata vs. Pooja Jhunjhunwala

In the result, these appeals are allowed and the substantial

ITAT/87/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…rtunity of cross examination to the assessee therein who had in the said case discharged the initial burden of substantiating the purchases through various documents is in violation of 87 (1977) 4 SCC 608 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 86 of 150 principle of natural justice. In support of such contention, reliance was placed on the decision of the Hon’ble Supreme Court in Odeon Builders. 47. We are required to test the correctness of the objection raised by Mr. Surana the learned senior counsel with the aid of the aforementio…

Principal Commissioner of Income Tax 13 Kolkata vs. Smt Ganapati Devi Agarwal

In the result, these appeals are allowed and the substantial

ITAT/34/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…rtunity of cross examination to the assessee therein who had in the said case discharged the initial burden of substantiating the purchases through various documents is in violation of 87 (1977) 4 SCC 608 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 86 of 150 principle of natural justice. In support of such contention, reliance was placed on the decision of the Hon’ble Supreme Court in Odeon Builders. 47. We are required to test the correctness of the objection raised by Mr. Surana the learned senior counsel with the aid of the aforementio…

Principal Commissioner of Income Tax-5, Kol vs. Sunita Goyal

In the result, these appeals are allowed and the substantial

ITAT/78/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…rtunity of cross examination to the assessee therein who had in the said case discharged the initial burden of substantiating the purchases through various documents is in violation of 87 (1977) 4 SCC 608 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 86 of 150 principle of natural justice. In support of such contention, reliance was placed on the decision of the Hon’ble Supreme Court in Odeon Builders. 47. We are required to test the correctness of the objection raised by Mr. Surana the learned senior counsel with the aid of the aforementio…

Principal Commissioner of Income Tax Siliguri vs. Nitin Kumar Agarwal

In the result, these appeals are allowed and the substantial

ITAT/36/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…rtunity of cross examination to the assessee therein who had in the said case discharged the initial burden of substantiating the purchases through various documents is in violation of 87 (1977) 4 SCC 608 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 86 of 150 principle of natural justice. In support of such contention, reliance was placed on the decision of the Hon’ble Supreme Court in Odeon Builders. 47. We are required to test the correctness of the objection raised by Mr. Surana the learned senior counsel with the aid of the aforementio…

Principal Commissioner of Income Tax-5, Kolkata vs. Aayush Jhunjhunwala HUF

In the result, these appeals are allowed and the substantial

ITAT/89/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…rtunity of cross examination to the assessee therein who had in the said case discharged the initial burden of substantiating the purchases through various documents is in violation of 87 (1977) 4 SCC 608 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 86 of 150 principle of natural justice. In support of such contention, reliance was placed on the decision of the Hon’ble Supreme Court in Odeon Builders. 47. We are required to test the correctness of the objection raised by Mr. Surana the learned senior counsel with the aid of the aforementio…

Principal Commissioner of Income Tax Kol 5 vs. Ranjika Gupta

In the result, these appeals are allowed and the substantial

ITAT/80/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…rtunity of cross examination to the assessee therein who had in the said case discharged the initial burden of substantiating the purchases through various documents is in violation of 87 (1977) 4 SCC 608 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 86 of 150 principle of natural justice. In support of such contention, reliance was placed on the decision of the Hon’ble Supreme Court in Odeon Builders. 47. We are required to test the correctness of the objection raised by Mr. Surana the learned senior counsel with the aid of the aforementio…

Principal Commissioner of Income Tax Siliguri vs. Neetu Agarwal

In the result, these appeals are allowed and the substantial

ITAT/3/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…rtunity of cross examination to the assessee therein who had in the said case discharged the initial burden of substantiating the purchases through various documents is in violation of 87 (1977) 4 SCC 608 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 86 of 150 principle of natural justice. In support of such contention, reliance was placed on the decision of the Hon’ble Supreme Court in Odeon Builders. 47. We are required to test the correctness of the objection raised by Mr. Surana the learned senior counsel with the aid of the aforementio…

Principal Commissioner of Income Tax vs. Nand Kishore Agarwala

In the result, these appeals are allowed and the substantial

ITAT/22/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…rtunity of cross examination to the assessee therein who had in the said case discharged the initial burden of substantiating the purchases through various documents is in violation of 87 (1977) 4 SCC 608 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 86 of 150 principle of natural justice. In support of such contention, reliance was placed on the decision of the Hon’ble Supreme Court in Odeon Builders. 47. We are required to test the correctness of the objection raised by Mr. Surana the learned senior counsel with the aid of the aforementio…

Principal Commissioner of Income Tax-9, Kolkata vs. M/S. Gopal Prasad Tikmani HUF

In the result, these appeals are allowed and the substantial

ITAT/153/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…rtunity of cross examination to the assessee therein who had in the said case discharged the initial burden of substantiating the purchases through various documents is in violation of 87 (1977) 4 SCC 608 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 86 of 150 principle of natural justice. In support of such contention, reliance was placed on the decision of the Hon’ble Supreme Court in Odeon Builders. 47. We are required to test the correctness of the objection raised by Mr. Surana the learned senior counsel with the aid of the aforementio…

Principal Commissioner of Income Tax -5, Kol vs. Ramakant Beriwala

In the result, these appeals are allowed and the substantial

ITAT/60/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…rtunity of cross examination to the assessee therein who had in the said case discharged the initial burden of substantiating the purchases through various documents is in violation of 87 (1977) 4 SCC 608 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 86 of 150 principle of natural justice. In support of such contention, reliance was placed on the decision of the Hon’ble Supreme Court in Odeon Builders. 47. We are required to test the correctness of the objection raised by Mr. Surana the learned senior counsel with the aid of the aforementio…

Principal Commissioner of Income Tax 9 Kolkata vs. M/S Girish Tikmani HUF

In the result, these appeals are allowed and the substantial

ITAT/157/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…rtunity of cross examination to the assessee therein who had in the said case discharged the initial burden of substantiating the purchases through various documents is in violation of 87 (1977) 4 SCC 608 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 86 of 150 principle of natural justice. In support of such contention, reliance was placed on the decision of the Hon’ble Supreme Court in Odeon Builders. 47. We are required to test the correctness of the objection raised by Mr. Surana the learned senior counsel with the aid of the aforementio…

Pr CIT 9 Kolkata vs. Girish Tikmani

In the result, these appeals are allowed and the substantial

ITAT/156/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…rtunity of cross examination to the assessee therein who had in the said case discharged the initial burden of substantiating the purchases through various documents is in violation of 87 (1977) 4 SCC 608 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 86 of 150 principle of natural justice. In support of such contention, reliance was placed on the decision of the Hon’ble Supreme Court in Odeon Builders. 47. We are required to test the correctness of the objection raised by Mr. Surana the learned senior counsel with the aid of the aforementio…

Principal Commissioner of Income Tax-9, Kolkata vs. Gopal Prasad Tikmani

In the result, these appeals are allowed and the substantial

ITAT/151/2021HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…rtunity of cross examination to the assessee therein who had in the said case discharged the initial burden of substantiating the purchases through various documents is in violation of 87 (1977) 4 SCC 608 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 86 of 150 principle of natural justice. In support of such contention, reliance was placed on the decision of the Hon’ble Supreme Court in Odeon Builders. 47. We are required to test the correctness of the objection raised by Mr. Surana the learned senior counsel with the aid of the aforementio…

Principal Commissioner of Income Tax -5, Kolkata vs. Swati Bajaj

In the result, these appeals are allowed and the substantial

ITAT/6/2022HC Calcutta14 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…rtunity of cross examination to the assessee therein who had in the said case discharged the initial burden of substantiating the purchases through various documents is in violation of 87 (1977) 4 SCC 608 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 86 of 150 principle of natural justice. In support of such contention, reliance was placed on the decision of the Hon’ble Supreme Court in Odeon Builders. 47. We are required to test the correctness of the objection raised by Mr. Surana the learned senior counsel with the aid of the aforementio…

Harshita Chhawchharia vs. Commissioner of Income Tax, Kolkata-20

In the result, these appeals are allowed and the substantial

ITA/3/2021HC Calcutta07 Jun 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…rtunity of cross examination to the assessee therein who had in the said case discharged the initial burden of substantiating the purchases through various documents is in violation of 87 (1977) 4 SCC 608 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 86 of 150 principle of natural justice. In support of such contention, reliance was placed on the decision of the Hon’ble Supreme Court in Odeon Builders. 47. We are required to test the correctness of the objection raised by Mr. Surana the learned senior counsel with the aid of the aforementio…

Jai Jagannath Mover P. Ltd., Kolkata vs. I.T.O., Ward-11(4), Kolkata

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 206/KOL/2020[2009-10]Status: DisposedITAT Kolkata18 Feb 2022AY 2009-10

Bench: Shri A. T. Varkey, Jm]

Section 147

…wn, by a Commission of Inquiry are not judicial pronouncements. The report of the Commission neither constitutes a binding judgment nor a definitive pronouncement. The Commission, as held by the Supreme Court in the State of Karnataka v. Union of India [1977] 4 SCC 608, is required to submit its report, which may or may not be accepted by the appointing authority. If it is not accepted, it has no legal consequences. The Commission, in other words, has no power to adjudicate in the sense of passing an order which can be enforced. What the Commission says is merely an expression of its opinion; it lacks both finali…

Principal Commissioner of Income Tax 1 Kolkata vs. M/S Apeejay Shipping Ltd

In the result, these appeals are allowed and the substantial

ITA/26/2021HC Calcutta08 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…rtunity of cross examination to the assessee therein who had in the said case discharged the initial burden of substantiating the purchases through various documents is in violation of 87 (1977) 4 SCC 608 ITAT NO. 06 OF 2022 AND ETC. BATCH Page 86 of 150 principle of natural justice. In support of such contention, reliance was placed on the decision of the Hon’ble Supreme Court in Odeon Builders. 47. We are required to test the correctness of the objection raised by Mr. Surana the learned senior counsel with the aid of the aforementio…

Ashapura Minechem Ltd, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle 3(3), Mumbai

In the result, the appeal is allowed

ITA 6974/MUM/2017[2011-12]Status: DisposedITAT Mumbai27 May 2020AY 2011-12

Bench: Us Is A Listed Public Limited Company Engaged In The Business Of Mining Bauxite & Selling The Same In Domestic As Well As International Market. The Assessee Had Filed An Income Tax Return Disclosing Total Loss Of Rs 509.11 Crores Whereas The Assessment Under

Section 143(3)Section 155J

…wn, by a Commission of Inquiry are not judicial pronouncements. The report of the Commission neither constitutes a binding judgment nor a definitive pronouncement. The Commission, as held by the Supreme Court in the State of Karnataka v. Union of India [1977] 4 SCC 608, is required to submit its report, which may or may not be accepted by the appointing authority. If it is not accepted, it has no legal consequences. The Commission, in other words, has no power to adjudicate in the sense of passing an order which can be enforced. What the Commission says is merely an expression of its opinion; it lacks both finali…