State of Maharashtra, (1981) 1 SCC 748; (iv) Shalini Soni v. Union of India

3 SCC 440Reported decision1982#13962 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2003 to 2026.

Judgments citing State of Maharashtra, (1981) 1 SCC 748; (iv) Shalini Soni v. Union of India

Principal Commissioner of Income Tax-1 vs. M/S. M.M. Engineers and Consultants

ITA/72/2022HC Orissa08 Jan 2026

Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Commissioner of Income Tax (Exemptions) Delhi vs. India Hiv Aids Alliance

ITA/72/2022HC Delhi01 Apr 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

For Respondent: Mr. Chetan Sharma, Additional Solicitor General alongwith Mr
Section 132(4)Section 3(1)Section 482

…) Icchudevi Choraria v. Union of India, (1980) 4 SCC 531; (iii) Kamla Kanyalal Khushalani v. State of Maharashtra, (1981) 1 SCC 748; (iv) Shalini Soni v. Union of India, (1980) 4 SCC 544; (v) Ibrahim Ahamad Batti v. State of Gujarat, (1982) 3 SCC 440; (vi) Ahmed Nasar v. State of Tamil Nadu, (1999) 8 SCC 473; (vii) Kamlesh Kumar Ishwardas Patel v. Union of India, (1995) 4 SCC 51; (viii) State of Rajasthan v. Talib Khan, (1996) 11 SCC 393; and (ix) Chandra Prakash v. State of U.P., (2002) 4 SCC 234.” 8. It is furthermore submitted that, the Detenus representation dated 21…

Commissioner of Income Tax (Exemptions) Delhi vs. India Hiv Aids Alliance

ITA/73/2022HC Delhi01 Apr 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

For Respondent: Mr. Chetan Sharma, Additional Solicitor General alongwith Mr
Section 132(4)Section 3(1)Section 482

…) Icchudevi Choraria v. Union of India, (1980) 4 SCC 531; (iii) Kamla Kanyalal Khushalani v. State of Maharashtra, (1981) 1 SCC 748; (iv) Shalini Soni v. Union of India, (1980) 4 SCC 544; (v) Ibrahim Ahamad Batti v. State of Gujarat, (1982) 3 SCC 440; (vi) Ahmed Nasar v. State of Tamil Nadu, (1999) 8 SCC 473; (vii) Kamlesh Kumar Ishwardas Patel v. Union of India, (1995) 4 SCC 51; (viii) State of Rajasthan v. Talib Khan, (1996) 11 SCC 393; and (ix) Chandra Prakash v. State of U.P., (2002) 4 SCC 234.” 8. It is furthermore submitted that, the Detenus representation dated 21…

M/S Apple India Private LIMiTED vs. Union of India

WP/13810/2018HC Karnataka27 Nov 2019

Bench: The Hon’Ble Mrs.Justice S.Sujatha

Section 111Section 112Section 28Section 28ASection 3Section 4A

…inter alia appears to have been without jurisdiction as has been held by this Court in some decisions including State of Uttar Pradesh v. Brahm Datt Sharma and Anr. AIR 1987 SC 943, Special Director and Another v. Mohd. Ghulam Ghouse and Another, (2004) 3 SCC 440 and Union of India and Another v. Kunisetty Satyanarayana, 2006 (12) SCALE 262], but the question herein has to be considered from a different angle, viz, when a notice is issued with pre-meditation, a writ petition would be maintainable. In such an event, even if the courts directs the statutory authority to hear the matter afresh, or…

Smt.K. Sowbaghya vs. Union of India

WP/19732/2014HC Karnataka28 Jan 2016

Bench: ANAND BYRAREDDY

Section 120Section 3Section 44

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF JANUARY 2016 BEFORE: THE HON’BLE MR. JUSTICE ANAND BYRAREDDY WRIT PETITION No.14649 OF 2014 (GM-RES) CONNECTED WITH WRIT PETITION No.19732 OF 2014 (GM-RES) BETWEEN: Smt. K. Sowbaghya, Wife of Sri. Katta Subramanya Naidu, Age: 58 years, Resident of No.9, 6th “A” Cross, Sadashivanagara, Bangalore 560 094. …PETITIONER COMMON (By Shri Rajeev Awasthi, Advocate for Shri Kiran S Javali and Shri Chandrashekara .K, Advocates) AND: 1. Union of India, Ministry of F…

Smt.K.Sowbaghya vs. Union of India

WP/14649/2014HC Karnataka28 Jan 2016

Bench: ANAND BYRAREDDY

Section 120Section 3Section 44

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF JANUARY 2016 BEFORE: THE HON’BLE MR. JUSTICE ANAND BYRAREDDY WRIT PETITION No.14649 OF 2014 (GM-RES) CONNECTED WITH WRIT PETITION No.19732 OF 2014 (GM-RES) BETWEEN: Smt. K. Sowbaghya, Wife of Sri. Katta Subramanya Naidu, Age: 58 years, Resident of No.9, 6th “A” Cross, Sadashivanagara, Bangalore 560 094. …PETITIONER COMMON (By Shri Rajeev Awasthi, Advocate for Shri Kiran S Javali and Shri Chandrashekara .K, Advocates) AND: 1. Union of India, Ministry of F…

Commnr. of Central Excise vs. M/S. G. Dayaram & Co

Appeal is disposed of accordingly

C.A. No.-002616-002616 - 2003Supreme Court31 Mar 2003
Section 1Section 1(5)

…intent devoid of concept of purpose will reduce most of the remedial and beneficial legislation to futility. Reference may also be made to the judgment of this Court in Page 28 JUDGMENT 28 Directorate of Enforcement v. Deepak Mahajan (1994) 3 SCC 440. Words and phrases, therefore, occurring in the statute are to be taken not in an isolated or detached manner, they are associated on the context but are read together and construed in the light of the purpose and object of the Act.” 27. In the aforementioned context, this Court further referred to the case of S. Gopal Reddy v. St…

State of Maharashtra, (1981) 1 SCC 748; (iv) Shalini Soni v. Union of India (3 SCC 440) — Cited in 7 Judgments | BharatTax