Sukhdev Singh & Ors. v. Bhagath Ram Singh Raghuvanshi & Anr.

2 SCC 308Reported decision1981#9501 most cited

What is Sukhdev Singh & Ors. v. Bhagath Ram Singh Raghuvanshi & Anr. authority for?

A corporation, even if owned and controlled by the government, is a separate legal entity distinct from the state it serves. Its employees do not hold civil posts under the government.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2023.

Also referred to as

Sukhdev Singh · Bhagath Ram Singh Raghuvanshi · separate entity · corporation · government control · civil post · Income Tax Act · Section 10(20) · CIT(A) · EPFO

Judgments citing Sukhdev Singh & Ors. v. Bhagath Ram Singh Raghuvanshi & Anr.

Employees Provident Fund Organisation, Bangalore vs. Deputy Commissioner of Income Tax, TDS Circle-1(1), Bangalore

In the result, all the appeals filed by the assessee stands allowed

ITA 444/BANG/2023[2013-14]Status: DisposedITAT Bangalore09 Aug 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Ms. B V Vidyulatha &
Section 17(2)Section 18Section 18ASection 21Section 3(8)(b)Section 7A

…the essence of the following decisions of the Hon'ble Apex Court:  Rajasthan State Electricity Board Vs. Mohan Lal ((1967) 3 SCR 377),  Sukhdev Singh & Ors Vs. Bhagath Ram Singh Raghuvanshi & Anr (1975) 1 SCC 421)  Union of India Vs. R.C. Jain & Ors(1981) 2 SCC 308) 15. The Learned CIT (A) has erred in completely accepting the findings of the AO enumerated in his Order passed under Section 201(1) and 201(1A) of the Income Tax Act, without paying proper attention to the reply statement made by the Appellant EPFO and thus has erroneously held that:  though the ownership control and management of State Corporat…

Employees Provident Fund Organisation, Bangalore vs. Deputy Commissioner of Income Tax, TDS Circle-1(1), Bangalore

In the result, all the appeals filed by the assessee stands allowed

ITA 443/BANG/2023[2012-13]Status: DisposedITAT Bangalore09 Aug 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Ms. B V Vidyulatha &
Section 17(2)Section 18Section 18ASection 21Section 3(8)(b)Section 7A

…the essence of the following decisions of the Hon'ble Apex Court:  Rajasthan State Electricity Board Vs. Mohan Lal ((1967) 3 SCR 377),  Sukhdev Singh & Ors Vs. Bhagath Ram Singh Raghuvanshi & Anr (1975) 1 SCC 421)  Union of India Vs. R.C. Jain & Ors(1981) 2 SCC 308) 15. The Learned CIT (A) has erred in completely accepting the findings of the AO enumerated in his Order passed under Section 201(1) and 201(1A) of the Income Tax Act, without paying proper attention to the reply statement made by the Appellant EPFO and thus has erroneously held that:  though the ownership control and management of State Corporat…

Employees Provident Fund Organisation, Bangalore vs. Deputy Commissioner of Income Tax, TDS Circle-1(1), Bangalore

In the result, all the appeals filed by the assessee stands allowed

ITA 442/BANG/2023[2011-12]Status: DisposedITAT Bangalore09 Aug 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Ms. B V Vidyulatha &
Section 17(2)Section 18Section 18ASection 21Section 3(8)(b)Section 7A

…the essence of the following decisions of the Hon'ble Apex Court:  Rajasthan State Electricity Board Vs. Mohan Lal ((1967) 3 SCR 377),  Sukhdev Singh & Ors Vs. Bhagath Ram Singh Raghuvanshi & Anr (1975) 1 SCC 421)  Union of India Vs. R.C. Jain & Ors(1981) 2 SCC 308) 15. The Learned CIT (A) has erred in completely accepting the findings of the AO enumerated in his Order passed under Section 201(1) and 201(1A) of the Income Tax Act, without paying proper attention to the reply statement made by the Appellant EPFO and thus has erroneously held that:  though the ownership control and management of State Corporat…

M/S Balajee Sterling Builder, Bhopal vs. The DCIT-1(1), Bhopal

In the result, both of the appeals of assessee are allowed

ITA 597/IND/2016[2010-11]Status: DisposedITAT Indore10 Aug 2022AY 2010-11

Bench: Ms. Madhumita Roy & Shri B.M. Biyani

Section 143(3)Section 234ASection 80Section 801B(10)Section 80I

…not defined in the Act. It is a settled legal position that ordinarily, the meaning or definition of a word used in one statute cannot per se be imported into another as has been held by Hon'ble Supreme Court in the case of Union of India v. R.C. Jain [1981] 2 SCC 308. Therefore, the meaning of the words developer and contractor from other legislations; be they State or Central enactments; cannot be automatically applied in the present context. In order to ascertain the meaning of a word not defined in the Act, a useful reference can be made to the General Clauses Act, 1897. If a particular word is not defined i…

Assistant Commisisoner of Income-Tax vs. Shri Satish Damji Chauhan

Accordingly, the impugned order is upheld and the appeal of Revenue is dismissed

ITA 1187/PUN/2015[2011-12]Status: DisposedITAT Pune17 Oct 2018AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Satish ChauhanFor Respondent: Dr. Vivek Aggarwal
Section 2(14)Section 2(14)(b)

…ion of HADA does not change character or nature of land. (Refer para 52 of the ITAT order) In this case it was analysed in detail (Para63,64) whether a body like HADA is local authority or not. After considering Apex court decision in case of UOI vs R C Jain, 2 SCC 308 it was held that a Government entity which is formed independently by elected members and having defined area and functions and duties which are civic in nature ie providing amenities to the inhabitants like health, education, water sewerage roads, town planning, social welfare, transportation, markets, etc. They must have power to raise funds by w…

Assistant Commisisoner of Income-Tax vs. Shri Damji Hirji Chauhan

Accordingly, the impugned order is upheld and the appeal of Revenue is dismissed

ITA 1186/PUN/2015[2011-12]Status: DisposedITAT Pune17 Oct 2018AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Satish ChauhanFor Respondent: Dr. Vivek Aggarwal
Section 2(14)Section 2(14)(b)

…ion of HADA does not change character or nature of land. (Refer para 52 of the ITAT order) In this case it was analysed in detail (Para63,64) whether a body like HADA is local authority or not. After considering Apex court decision in case of UOI vs R C Jain, 2 SCC 308 it was held that a Government entity which is formed independently by elected members and having defined area and functions and duties which are civic in nature ie providing amenities to the inhabitants like health, education, water sewerage roads, town planning, social welfare, transportation, markets, etc. They must have power to raise funds by w…

Assistant Commisisoner of Income-Tax vs. Shri Dharamsi Hirji Chauhan

Accordingly, the impugned order is upheld and the appeal of Revenue is dismissed

ITA 1185/PUN/2015[2011-12]Status: DisposedITAT Pune17 Oct 2018AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri Satish ChauhanFor Respondent: Dr. Vivek Aggarwal
Section 2(14)Section 2(14)(b)

…ion of HADA does not change character or nature of land. (Refer para 52 of the ITAT order) In this case it was analysed in detail (Para63,64) whether a body like HADA is local authority or not. After considering Apex court decision in case of UOI vs R C Jain, 2 SCC 308 it was held that a Government entity which is formed independently by elected members and having defined area and functions and duties which are civic in nature ie providing amenities to the inhabitants like health, education, water sewerage roads, town planning, social welfare, transportation, markets, etc. They must have power to raise funds by w…

The Income Tax Officer vs. Urban Improvement Trust

The appeals are allowed

C.A. No.-010577-010577 - 2018Supreme Court12 Oct 2018

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Section 10(20)Section 142(1)

…ion 3(31) of the 1897 Act and 22 incorporated, by Parliament, in the said Ex- planation to Section 10(20) of the 1961 Act. This deliberate omission is important.” 30. In the above case, earlier judgment of this Court in Union of India Vs. R.C. Jain, (1981) 2 SCC 308 was considered where this Court had laid down and applied the functional test as to whether a body is local authority or not? This Court laid down that functional test as evolved in R.C. Jain’s case (supra) is no more applicable after amendment of Section 10(20) of I.T. Act by Finance Act, 2002. Following was laid down in parag…

Bhinmal Contractors Property & Land Developers P. Ltd, Mumbai vs. ACIT 4(1), Mumbai

In the result, appeals are allowed in terms indicated hereinabove

ITA 7207/MUM/2012[2008-09]Status: DisposedITAT Mumbai26 Apr 2018AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm

Section 143(3)Section 194CSection 80Section 80I

…a developer. 15. It is a well settled legal position that ordinarily the meaning or definition of a word used in one statute cannot per se be imported into another as has been held by the Hon'ble Supreme Court in the case of Union of India v. R.C. Jain [1981] 2 SCC 308. Therefore, the meaning of the words 'developer' and 'contractor', as put forth by the Ld AO from other legislations, be they State or Central enactments, cannot be automatically applied in the present context. In order to ascertain the M/s. Bhinmal Contractors Property & Land Developers P. Ltd meaning of a word not defined in the Act, a useful ref…

I.T.O WD - 8(4), Kolkata vs. M/S Spml Infra Ltd, Kolkata

In the result, to sum up

ITA 2286/KOL/2013[2005-06]Status: DisposedITAT Kolkata08 Mar 2017AY 2005-06

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: Shri Arup Kr. Sinha, CIT
Section 143(3)Section 80I

…that it is a settled legal position that that ordinarily the meaning or definition of a word used in one statute cannot per se be imported into another as has been held by the Hon’ble Supreme Court in the case of Union of India vs R.C.Jain reported in (1981) 2 SCC 308 . Therefore, the meaning of the word ‘works contract; imported by the ld AO from other legislation be the State enactment, cannot be automatically applied in the present context. It is in everybody’s knowledge that a contractor merely carries on work with the material supplied by the contractee and the knowledge supplied by the contractee. Further,…

M/S Smpl Infra Ltd ( Eastwhile M/S Subhas Projects & Marketing Ltd), Kolkata vs. D.C.I.T CC - Xxviii, Kolkata

In the result, to sum up

ITA 2035/KOL/2013[2008-09]Status: DisposedITAT Kolkata08 Mar 2017AY 2008-09

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: Shri Arup Kr. Sinha, CIT
Section 143(3)Section 80I

…that it is a settled legal position that that ordinarily the meaning or definition of a word used in one statute cannot per se be imported into another as has been held by the Hon’ble Supreme Court in the case of Union of India vs R.C.Jain reported in (1981) 2 SCC 308 . Therefore, the meaning of the word ‘works contract; imported by the ld AO from other legislation be the State enactment, cannot be automatically applied in the present context. It is in everybody’s knowledge that a contractor merely carries on work with the material supplied by the contractee and the knowledge supplied by the contractee. Further,…

Sukhdev Singh & Ors. v. Bhagath Ram Singh Raghuvanshi & Anr. (2 SCC 308) — Cited in 11 Judgments | BharatTax