TN Godavarman Thirmulpad v. Union of India

8 SCC 204Reported decision2013#18371 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2024.

Judgments citing TN Godavarman Thirmulpad v. Union of India

PRINCIPAL COMMISSIONER OF INCOME TAX vs. SHRI MANISH KUMAR SINGHAL

ITA/141/2024HC Rajasthan07 Nov 2024

Bench: AVNEESH JHINGAN,UMA SHANKER VYAS

For Respondent: Mr. Ajay Kumar Lahota, Advocate
Section 138Section 313

…e is required with them. 12. I have given considerable thought to the submissions made at the bar and have gone through the records carefully. 13 It was laid down by the Hon’ble Supreme Court in Malkeet Singh Gill v. State of Chhattisgarh, (2022) 8 SCC 204: (2022) 3 SCC (Cri) 348: 2022 SCC OnLine SC 786 that the revisional court is not an appellate court and it can only rectify the patent defect, errors of jurisdiction or the law. It was observed at page 207: - “10. Before adverting to the merits of the contentions, at the outset, it is apt to mention that there are concurrent findings of conv…

PR. COMMISSIONER OF INCOME TAX -6 vs. SH. AMIT KUMAR JAIN

ITA/912/2019HC Delhi22 Feb 2024

Bench: The Mm. 3. While The Appellate Court Did Not Give Its Separate Analysis & Merely Affirmed The Order Of The Mm, The Mm’S Order Provides Adequate Reasoning. 4. While The Respondent/Wife Stated That Her Gross Salary Is Rs.33,000/- This Is A Digitally Signed Order. The Authenticity Of The Order Can Be Re-Verified From Delhi High Court Order Portal By Scanning The Qr Code Shown Above. The Order Is Downloaded From The Dhc Server On 11/11/2024 At 11:25:40

Section 397

…red through evidence in the final proceedings, this Court does not find any impropriety, illegality with the finding arrived at by the MM, basis the conspectus of facts. 11. The Hon’ble Supreme Court in Malkeet Singh Gill v. State of Chhattisgarh, (2022) 8 SCC 204, while summarizing the scope of a revisionist court’s jurisdiction under section 397 of the Criminal Procedure Code, 1973, has held as under: “10. Before adverting to the merits of the contentions, at the outset, it is apt to mention that there are concurrent findings of conviction arrived at by two courts after detailed appreciation of the ma…

M/S P. BALASUBBA SETTY & SON,HOSPET vs. PR. CIT, GULBARGA

In the result appeal filed by assessee for assessment years under consideration stands partly allowed as indicated hereinabove

ITA 417/BANG/2016[2012-13]Status: DisposedITAT Bangalore05 Jul 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri G.S. Prashanth, C.A &For Respondent: Shri Pradeep Kumar, CIT(DR)
Section 143(3)Section 263

…the court. We, therefore, close the issue by holding the contentions made to be wholly untenable." 7.8.5. In aforestated para, Hon'ble Apex Court refers to order dated 1411212016 passed in case of TN Godavarman Thirmulpad vs Union of India reported in (2013) 8 SCC 204. Hon'ble Apex Court dealt with acceptability of recommendations of CEC with regard to;- 1. Categorization; 2. Reclamation and Rehabilitation (R&R) Plans; 3. Reopening of Categories 'A' and 'B' mines, subject to conditions 4. Closure/ reopening of Category 'C' mines ; and 5. Future course of action in respect of Category 'C' mines, if closure thereo…

M/S. RAMGAD MINERALS & MINING LIMITED,HOSPET vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1, BELLARY

In the result appeal filed by assessee for A

ITA 1271/BANG/2019[2014-15]Status: DisposedITAT Bangalore04 Nov 2020AY 2014-15

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Appellant: Shree Vijay Mehta, C. AFor Respondent: Shree Muzaffar Hussain, CIT DR
Section 115Section 115JSection 37(1)Section 80I

…the court. We, therefore, close the issue by holding the contentions made to be wholly untenable.” 7.8.5. In aforestated para, Hon’ble Apex Court refers to order dated 14/12/2016 passed in case of TN Godavarman Thirmulpad vs Union of India reported in (2013) 8 SCC 204. Hon’ble Apex Court dealt with acceptability of recommendations of CEC with regard to;- 1. Categorization; 2. Reclamation and Rehabilitation (R&R) Plans; 3. Reopening of Categories ‘A’ and ‘B’ mines, subject to conditions 4. Closure/reopening of Category ‘C’ mines ; and 5. Future course of action in respect of Category ‘C’ mines, if closure thereof…

M/S. RAMGAD MINERALS AND MINING LIMITED,HOSPET vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1, BELLARY

In the result appeal filed by assessee for A

ITA 1270/BANG/2019[2013-14]Status: DisposedITAT Bangalore04 Nov 2020AY 2013-14

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Appellant: Shree Vijay Mehta, C. AFor Respondent: Shree Muzaffar Hussain, CIT DR
Section 115Section 115JSection 37(1)Section 80I

…the court. We, therefore, close the issue by holding the contentions made to be wholly untenable.” 7.8.5. In aforestated para, Hon’ble Apex Court refers to order dated 14/12/2016 passed in case of TN Godavarman Thirmulpad vs Union of India reported in (2013) 8 SCC 204. Hon’ble Apex Court dealt with acceptability of recommendations of CEC with regard to;- 1. Categorization; 2. Reclamation and Rehabilitation (R&R) Plans; 3. Reopening of Categories ‘A’ and ‘B’ mines, subject to conditions 4. Closure/reopening of Category ‘C’ mines ; and 5. Future course of action in respect of Category ‘C’ mines, if closure thereof…

TN Godavarman Thirmulpad v. Union of India (8 SCC 204) — Cited in 5 Judgments | BharatTax