SUNIL BHARTI MITTAL v. CENTRAL BUREAU OF INVESTIGATION

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

…d Paragraphs 45 to 47 of Technip SA (Supra). The next limb of arguments of the learned Senior Counsel is by referring to what has been titled as "appellant's key". It is submitted that 25 (2015) 4 SCC 609 26 (2010) 7 SCC 1 27 2001 SCC Online Bom. 969 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 109 of 300 though the learned Single Bench has held that Probate Court has no jurisdiction to issue any directions against third parties it has rendered/issued directions which is a fundamental…

M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

…d Paragraphs 45 to 47 of Technip SA (Supra). The next limb of arguments of the learned Senior Counsel is by referring to what has been titled as "appellant's key". It is submitted that 25 (2015) 4 SCC 609 26 (2010) 7 SCC 1 27 2001 SCC Online Bom. 969 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 109 of 300 though the learned Single Bench has held that Probate Court has no jurisdiction to issue any directions against third parties it has rendered/issued directions which is a fundamental…

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S. CENTURY ENKA LIMITED

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

…d Paragraphs 45 to 47 of Technip SA (Supra). The next limb of arguments of the learned Senior Counsel is by referring to what has been titled as "appellant's key". It is submitted that 25 (2015) 4 SCC 609 26 (2010) 7 SCC 1 27 2001 SCC Online Bom. 969 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 109 of 300 though the learned Single Bench has held that Probate Court has no jurisdiction to issue any directions against third parties it has rendered/issued directions which is a fundamental…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S V2 RETAIL LTD.

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…d Paragraphs 45 to 47 of Technip SA (Supra). The next limb of arguments of the learned Senior Counsel is by referring to what has been titled as "appellant's key". It is submitted that 25 (2015) 4 SCC 609 26 (2010) 7 SCC 1 27 2001 SCC Online Bom. 969 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 109 of 300 though the learned Single Bench has held that Probate Court has no jurisdiction to issue any directions against third parties it has rendered/issued directions which is a fundamental…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. JAGANNATH BANWARILAL TEXOFABS PVT LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…d Paragraphs 45 to 47 of Technip SA (Supra). The next limb of arguments of the learned Senior Counsel is by referring to what has been titled as "appellant's key". It is submitted that 25 (2015) 4 SCC 609 26 (2010) 7 SCC 1 27 2001 SCC Online Bom. 969 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 109 of 300 though the learned Single Bench has held that Probate Court has no jurisdiction to issue any directions against third parties it has rendered/issued directions which is a fundamental…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. J.J.EXPORTERS LTD.

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…d Paragraphs 45 to 47 of Technip SA (Supra). The next limb of arguments of the learned Senior Counsel is by referring to what has been titled as "appellant's key". It is submitted that 25 (2015) 4 SCC 609 26 (2010) 7 SCC 1 27 2001 SCC Online Bom. 969 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 109 of 300 though the learned Single Bench has held that Probate Court has no jurisdiction to issue any directions against third parties it has rendered/issued directions which is a fundamental…

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. L D S CITY PROJECTS PVT LTD

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…d Paragraphs 45 to 47 of Technip SA (Supra). The next limb of arguments of the learned Senior Counsel is by referring to what has been titled as "appellant's key". It is submitted that 25 (2015) 4 SCC 609 26 (2010) 7 SCC 1 27 2001 SCC Online Bom. 969 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 109 of 300 though the learned Single Bench has held that Probate Court has no jurisdiction to issue any directions against third parties it has rendered/issued directions which is a fundamental…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. TCG LIFESCIENCES LTD.

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

…d Paragraphs 45 to 47 of Technip SA (Supra). The next limb of arguments of the learned Senior Counsel is by referring to what has been titled as "appellant's key". It is submitted that 25 (2015) 4 SCC 609 26 (2010) 7 SCC 1 27 2001 SCC Online Bom. 969 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 109 of 300 though the learned Single Bench has held that Probate Court has no jurisdiction to issue any directions against third parties it has rendered/issued directions which is a fundamental…

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL-1), KOLKATA vs. M/S. RUNGTA MINES LTD

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

…d Paragraphs 45 to 47 of Technip SA (Supra). The next limb of arguments of the learned Senior Counsel is by referring to what has been titled as "appellant's key". It is submitted that 25 (2015) 4 SCC 609 26 (2010) 7 SCC 1 27 2001 SCC Online Bom. 969 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 109 of 300 though the learned Single Bench has held that Probate Court has no jurisdiction to issue any directions against third parties it has rendered/issued directions which is a fundamental…

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S THE CALCUTTA TRAMWAYS COMPANY (1978) LTD.

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

…d Paragraphs 45 to 47 of Technip SA (Supra). The next limb of arguments of the learned Senior Counsel is by referring to what has been titled as "appellant's key". It is submitted that 25 (2015) 4 SCC 609 26 (2010) 7 SCC 1 27 2001 SCC Online Bom. 969 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 109 of 300 though the learned Single Bench has held that Probate Court has no jurisdiction to issue any directions against third parties it has rendered/issued directions which is a fundamental…

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. M/S. HEIGHT INSURANCE SERVICES LTD

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

…d Paragraphs 45 to 47 of Technip SA (Supra). The next limb of arguments of the learned Senior Counsel is by referring to what has been titled as "appellant's key". It is submitted that 25 (2015) 4 SCC 609 26 (2010) 7 SCC 1 27 2001 SCC Online Bom. 969 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 109 of 300 though the learned Single Bench has held that Probate Court has no jurisdiction to issue any directions against third parties it has rendered/issued directions which is a fundamental…

PRINCIPAL CIT-14, KOLKATA vs. SHRI VISHWANATH GUPTA

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

…d Paragraphs 45 to 47 of Technip SA (Supra). The next limb of arguments of the learned Senior Counsel is by referring to what has been titled as "appellant's key". It is submitted that 25 (2015) 4 SCC 609 26 (2010) 7 SCC 1 27 2001 SCC Online Bom. 969 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 109 of 300 though the learned Single Bench has held that Probate Court has no jurisdiction to issue any directions against third parties it has rendered/issued directions which is a fundamental…

RAJESH JAJODIA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 45 KOLKATA AND ORS

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJARSHI BHARADWAJ

…d Paragraphs 45 to 47 of Technip SA (Supra). The next limb of arguments of the learned Senior Counsel is by referring to what has been titled as "appellant's key". It is submitted that 25 (2015) 4 SCC 609 26 (2010) 7 SCC 1 27 2001 SCC Online Bom. 969 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 109 of 300 though the learned Single Bench has held that Probate Court has no jurisdiction to issue any directions against third parties it has rendered/issued directions which is a fundamental…

M/S SINGHI AND CO vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX VIII

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…d Paragraphs 45 to 47 of Technip SA (Supra). The next limb of arguments of the learned Senior Counsel is by referring to what has been titled as "appellant's key". It is submitted that 25 (2015) 4 SCC 609 26 (2010) 7 SCC 1 27 2001 SCC Online Bom. 969 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 109 of 300 though the learned Single Bench has held that Probate Court has no jurisdiction to issue any directions against third parties it has rendered/issued directions which is a fundamental…

TCG LIFE SCIENCES PVT LTD vs. JOINT COMM OF INCOME TAX RANGE59 KOL AND ANR

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…d Paragraphs 45 to 47 of Technip SA (Supra). The next limb of arguments of the learned Senior Counsel is by referring to what has been titled as "appellant's key". It is submitted that 25 (2015) 4 SCC 609 26 (2010) 7 SCC 1 27 2001 SCC Online Bom. 969 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 109 of 300 though the learned Single Bench has held that Probate Court has no jurisdiction to issue any directions against third parties it has rendered/issued directions which is a fundamental…

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S KESORAM INDUSTRIES LTD.

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…d Paragraphs 45 to 47 of Technip SA (Supra). The next limb of arguments of the learned Senior Counsel is by referring to what has been titled as "appellant's key". It is submitted that 25 (2015) 4 SCC 609 26 (2010) 7 SCC 1 27 2001 SCC Online Bom. 969 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 109 of 300 though the learned Single Bench has held that Probate Court has no jurisdiction to issue any directions against third parties it has rendered/issued directions which is a fundamental…

SHWETA CHHAWCHHARIA vs. COMMISSIONER OF INCOME TAX, KOLKATA-12

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…d Paragraphs 45 to 47 of Technip SA (Supra). The next limb of arguments of the learned Senior Counsel is by referring to what has been titled as "appellant's key". It is submitted that 25 (2015) 4 SCC 609 26 (2010) 7 SCC 1 27 2001 SCC Online Bom. 969 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 109 of 300 though the learned Single Bench has held that Probate Court has no jurisdiction to issue any directions against third parties it has rendered/issued directions which is a fundamental…

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-2, KOLKATA vs. ELECTROCAST SALES INDIA LTD.

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…d Paragraphs 45 to 47 of Technip SA (Supra). The next limb of arguments of the learned Senior Counsel is by referring to what has been titled as "appellant's key". It is submitted that 25 (2015) 4 SCC 609 26 (2010) 7 SCC 1 27 2001 SCC Online Bom. 969 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 109 of 300 though the learned Single Bench has held that Probate Court has no jurisdiction to issue any directions against third parties it has rendered/issued directions which is a fundamental…

SRI S C JAYACHANDRA vs. ENFORCEMENT DIRECTORATE

Accordingly, petition is allowed-in-part

Bench: The Hon’Ble Mr. Justice John Michael Cunha

…r as the order of taking cognizance is concerned, learned Senior Counsel appearing for petitioner Sri.A.S.Ponnanna, placing reliance on the decision of the Hon’ble Supreme Court in SUNIL BHARTI MITTAL Vs. CENTRAL BUREAU OF INVESTIGATION reported in (2015) 4 SCC 609 and the decision of the High Court of Telangana in Mr.BIBHU PRASAD ACHARYA vs. THE DIRECTORATE OF ENFORCEMENT, 2019 SCC OnLine TS 287, would submit that the cognizance order has been passed without application of mind. It is a bald order wherein the learned Special Judge has mechanically reproduced the provisions of law quoted by the respond…

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

…d Paragraphs 45 to 47 of Technip SA (Supra). The next limb of arguments of the learned Senior Counsel is by referring to what has been titled as "appellant's key". It is submitted that 25 (2015) 4 SCC 609 26 (2010) 7 SCC 1 27 2001 SCC Online Bom. 969 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 109 of 300 though the learned Single Bench has held that Probate Court has no jurisdiction to issue any directions against third parties it has rendered/issued directions which is a fundamental…