Union of India v. Prafulla Kumar Samal & Another

6 SCC 338Reported decision2000#21130 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2018.

Judgments citing Union of India v. Prafulla Kumar Samal & Another

Principal Commissioner of Income Tax - 7 vs. M/S Qns Facility Management Pvt. Ltd

Accordingly, the instant petition stands dismissed along with the

ITA/440/2018HC Delhi13 Apr 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

…ord to solely determine whether a prima facie case is made out against the accused or not. The relevant paragraph of the same is as under: “..The crystallised judicial view is that at the stage of 4 (2000) 6 SCC 338 Digitally Signed By:PRAVEEN KUMAR BABBAR Signing Date:29.03.2025 13:20:18 Signature Not Verified CRL.REV.P. 440/2018 Page 32 of 47 framing charge, the court has to prima facie consider whether there is sufficient ground for proceeding against the accused. The court is not required to appreciate evidence to conclu…

The Pr Commissioner of Income Tax vs. M/S Ge Be Pvt Ltd

ITA/376/2017HC Karnataka03 Aug 2017

Bench: The Hon’Ble Mr. Justice Rajendra Badamikar

Section 13(1)(c)Section 227Section 397

…16] iii) Yogesh V. State Maharashtra [2008) 10 SCC 394 iv) CBI, Hyderabad Vs. K. Narayan Rao [(2012) 9 SCC 512] v) Union of India Vs. Prafulla Kumar Samal & Another [1979) 3 SCC 4] vi) State of M.P. Vs. Mohanlal Soni [(2002) 6 SCC 338] vii) Dilwar Balu Kurane Vs. State of Maharashtra [(2002) 2 SCC 135 11 9. Learned counsel appearing for Respondent No.3 adopts the arguments advanced by the Senior counsel appearing for Respondents No. 1, 2 & 4. 10. Having heard the arguments and perusing the records, now the following point would arise for my consider…

The Commissioner of Income Tax, (Exemptions) vs. The Karnataka Law Society

ITA/200/2015HC Karnataka13 Feb 2017

Bench: The Hon'Ble Mr. Justice V. Srishananda Criminal Revision Petition No.200/2015 Between: Kattikara Rajappa S/O. Kattikara Basappa Aged About 58 Years R/O. Taggihalli Village Honnali Taluk Davangere District - 577217. …Petitioner (By Sri. Umesh Mulimani, Adv. For Sri. S. V. Prakash., Adv) And: 1. The State Of Nyamatti Police

Section 109Section 200Section 209Section 227Section 34Section 397

…as not about the right of the accused to file material at the stage of framing charge but was about quashing of proceedings in exercise of power under Section 482 of the Code. The decision in the case of State of Madhya Pradesh v. Mohan Lal Soni [(2000) 6 SCC 338] sought to be relied upon on behalf of the accused is also of no assistance because in that case an earlier order of the High Court wherein trial court was directed to take into consideration the documents made available by the accused during investigation while framing charge had attained finality since that order was not challenged and in…

CIT vs. Spice Communications Ltd

ITA/680/2010HC Delhi16 May 2012

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

Section 161

…ction before the learned MM for TIP proceedings, he was kept in muffled face. The reason given by Rattan Chopra for his refusal to take part in TIP proceedings must have been recorded by learned MM. 13. In the case State of M.P. v. Mohanlal Soni (2000) 6 SCC 338, the Supreme Court has observed as under: "At the stage of framing charge, the court has to prima facie consider whether there is sufficient ground for proceeding against the accused. The court is not required to appreciate evidence to conclude whether the materials produced are sufficient or not for convicting the accused. If the court is s…