Tube Wells Ltd. v. R.B. Gujarmal Modi AIR 1957 SC 742, Bharat Nidhi Ltd. v. Union of India

102 ITR 301High Court1976#18590 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 115BBESection 131Section 133ASection 143(3)Section 147Section 148Section 37(1)Section 68

Issues it is cited on

section 115beproximate nexussection 91preponderance of probabilityviolation of natural justicecreditworthiness of the creditoraddition under section 68section 148a(d)section 115bbsection 115bsection 37(1)commissioner (appeals)

Judgments citing Tube Wells Ltd. v. R.B. Gujarmal Modi AIR 1957 SC 742, Bharat Nidhi Ltd. v. Union of India

Deputy Commissioner of Income Tax, Central Circle -5(2), Mumbai, Nariman Point vs. Agv Consultants, Borivali (E), Mumbai

In the result, all the appeals filed by the revenue

ITA 4878/MUM/2023[2020-21]Status: DisposedITAT Mumbai27 May 2025AY 2020-21

Bench: Hon'Ble Shri Sandeep Gosain & Hon'Ble Shri Prabhash Shankar

Section 131Section 133ASection 250Section 68

…rity has considered the matter according to law and that its order may be subjected to judicial review─Associated Tube Wells Ltd. v. R.B. Gujarmal Modi AIR 1957 SC 742, Bharat Nidhi Ltd. v. Union of India [1973] 92 ITR 1 (Delhi), Shakuntla Mehra v. CWT [1976] 102 ITR 301 (Delhi) and Paras Bhan Sadh v. CIT 114 ITR 834 (All.). The order which is based on reasons which are invalid, is also liable to be set aside as invalid- K. L. Sreenhasulu v. CIT [1981] 127 ITR 834 (Kar.). Orders passed in violation of natural justice is a nullity- Ram Swarup v. Shikar Chand AIR 1966 SC 893, State of U.P. v Kaluwa 40 STC 79 (All.)…

Deputy Commissioner of Income Tax, Central Circle -5(2), Mumbai, Nariman Point vs. Agv Consultants, Borivali (E), Mumbai

In the result, all the appeals filed by the revenue stands dismissed

ITA 4872/MUM/2023[2017-18]Status: DisposedITAT Mumbai27 May 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankar

Section 131Section 133ASection 250Section 68

…rity has considered the matter according to law and that its order may be subjected to judicial review—Associated Tube Wells Ltd. v. R.B. Gujarmal Modi AIR 1957 SC 742, Bharat Nidhi Ltd. v. Union of India [1973] 92 ITR 1 (Delhi), Shakuntla Mehra v. CWT [1976] 102 ITR 301 (Delhi) and Paras Bhan Sadh v. CIT 114 ITR 834 (All.). The order which is based on reasons which are invalid, is also liable to be set aside as invalid— K. L. Sreenhasulu v. CIT [1981] 127 ITR 834 (Kar.). Orders passed in violation of natural justice is a nullity— Ram Swarup v. Shikar Chand AIR 1966 SC 893, State of U.P. v Kaluwa 40 STC 79 (All.)…

Deputy Commissioner of Income Tax, Central Circle-5(2), Mumbai, Nariman Point vs. Agv Consultants, Borivali (E), Mumbai

In the result, all the appeals filed by the revenue

ITA 4866/MUM/2023[2021-22]Status: DisposedITAT Mumbai27 May 2025AY 2021-22

Bench: Hon’Ble Shri Sandeep Gosain & Hon'Ble Shri Prabhash Shankar

Section 131Section 133ASection 250Section 68

…rity has considered the matter according to law and that its order may be subjected to judicial review─Associated Tube Wells Ltd. v. R.B. Gujarmal Modi AIR 1957 SC 742, Bharat Nidhi Ltd. v. Union of India [1973] 92_ITR_1 (Delhi), Shakuntla Mehra v. CWT [1976] 102 ITR 301 (Delhi) and Paras Bhan Sadh v. CIT 114 ITR 834 (All.). The order which is based on reasons which are invalid, is also liable to be set aside as invalid- K. L. Sreenhasulu v. CIT [1981] 127 ITR _ 834 (Kar.). Orders passed in violation of natural justice is a nullity- Ram Swarup v. Shikar Chand AIR 1966 SC 893, State of U.P. v Kaluwa 40_STC_79 (All…

Deputy Commissioner of Income Tax, Central Circle- 5(2), Mumbai, Nariman Point vs. Agv Consultants, Borivali (E), Mumbai

In the result, all the appeals filed by the revenue stands dismissed

ITA 4865/MUM/2023[2018-19]Status: DisposedITAT Mumbai27 May 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankar

Section 131Section 133ASection 250Section 68

…rity has considered the matter according to law and that its order may be subjected to judicial review—Associated Tube Wells Ltd. v. R.B. Gujarmal Modi AIR 1957 SC 742, Bharat Nidhi Ltd. v. Union of India [1973] 92 ITR 1 (Delhi), Shakuntla Mehra v. CWT [1976] 102 ITR 301 (Delhi) and Paras Bhan Sadh v. CIT 114 ITR 834 (All.). The order which is based on reasons which are invalid, is also liable to be set aside as invalid— K. L. Sreenhasulu v. CIT [1981] 127 ITR 834 (Kar.). Orders passed in violation of natural justice is a nullity— Ram Swarup v. Shikar Chand AIR 1966 SC 893, State of U.P. v Kaluwa 40 STC 79 (All.)…

Tube Wells Ltd. v. R.B. Gujarmal Modi AIR 1957 SC 742, Bharat Nidhi Ltd. v. Union of India (102 ITR 301) — Cited in 4 Judgments | BharatTax