Surendra Singh v. State of Uttarakhand, 2025 SCC OnLine SC 176

5 SCC 433Reported decision2025#25290 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2023.

Judgments citing Surendra Singh v. State of Uttarakhand, 2025 SCC OnLine SC 176

COMNR.OF INCOME TAX vs. M/S.TIMES TRACONP

ITA/87/2013HC Orissa09 Mar 2023

Bench: The Learned Trial Court) Was Acquitted Of The Commission Of An Offence Punishable Under Section 138 Of The Negotiable Instruments Act 1881 (Ni Act). 1 Whether Reporters Of Local Papers May Be Allowed To See The Judgment? Yes.

For Appellant: Mr Pankaj Sharma, AdvocateFor Respondent: Mr Neel Kamal Sharma, Advocate
Section 138Section 313

…ons made at the bar and have gone through the records carefully. 12. The present appeal has been filed against a judgment of acquittal. It was laid down by the Hon’ble Supreme Court in Surendra Singh v. State of Uttarakhand, 2025 SCC OnLine SC 176: (2025) 5 SCC 433 that the Court can interfere with a judgment of acquittal if it is patently perverse, is based on misreading/omission to consider the material evidence and reached at a conclusion which no reasonable person could have reached. It was observed at page 440: “12. It could thus be seen that it is a settled legal position that the i…

The Commissioner of Income tAx II, vs. M/s. Softpro Systems (P) Limited

ITTA/262/2010HC Telangana21 Mar 2016

Bench: The Learned Trial Court) For The Commission Of An Offence Punishable

For Appellant: Mr. Bimal Gupta, Sr. Advocate, withFor Respondent: M/s Rupinder Singh Thakur and
Section 138Section 313

…ssions made at the bar and have gone through the records carefully. 12. The present appeal has been filed against a judgment of acquittal. It was laid down by the Hon’ble Supreme Court in Surendra Singh v. State of Uttarakhand, 2025 SCC OnLine SC 176: (2025) 5 SCC 433 that the Court can interfere with a judgment of acquittal if it is patently perverse, is based on misreading of the evidence, omission to consider the material evidence and no reasonable person could have recorded the acquittal based on the evidence led before the learned Trial Court. It was observed: “11. Recently, in the case of Babu…

The Commissioner of Income Tax-IV, Hyderabad vs. K.Sudha Rani,

ITTA/87/2013HC Telangana25 Jun 2013

Bench: The Learned Trial Court) Was Acquitted Of The Commission Of An Offence Punishable Under Section 138 Of The Negotiable Instruments Act 1881 (Ni Act). 1 Whether Reporters Of Local Papers May Be Allowed To See The Judgment? Yes.

For Appellant: Mr Pankaj Sharma, AdvocateFor Respondent: Mr Neel Kamal Sharma, Advocate
Section 138Section 313

…ons made at the bar and have gone through the records carefully. 12. The present appeal has been filed against a judgment of acquittal. It was laid down by the Hon’ble Supreme Court in Surendra Singh v. State of Uttarakhand, 2025 SCC OnLine SC 176: (2025) 5 SCC 433 that the Court can interfere with a judgment of acquittal if it is patently perverse, is based on misreading/omission to consider the material evidence and reached at a conclusion which no reasonable person could have reached. It was observed at page 440: “12. It could thus be seen that it is a settled legal position that the i…

Surendra Singh v. State of Uttarakhand, 2025 SCC OnLine SC 176 (5 SCC 433) — Cited in 3 Judgments | BharatTax