Union of India v. State

42 ITR 753High Court1961#24924 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 115BBESection 131Section 142(1)Section 143(2)Section 144BSection 145Section 147Section 148

Judgments citing Union of India v. State

Jajoo Rashmi Refractories Limited, Jaipur, Rajasthan vs. DCIT, Circle 4-Jaipur, Jaipur, Rajasthan

In the result, the appeal of the assessee is allowed for

ITA 209/JPR/2025[2018-19]Status: DisposedITAT Jaipur06 Aug 2025AY 2018-19
For Appellant: Ms. Prabha Rana, AdvocateFor Respondent: Shri Gaurav Awasthi, JCIT-DR
Section 131Section 145Section 147Section 69C

…lling the production of books of account & other documents; for this purpose the section, in so, many words equates Ld. AO with the Civil Court. Your honour, the arguable enormity of this power can be seen in the observations of Union of India v. State [1961] 42 ITR 753 (Cal.) a Single Judge the Court in Sai Ramakrishna Katuria v. Union of India [2017] 88 taxmann.com 156/[2018] 252 Taxman 194/402 ITR 7 (Kar.). Various Hon'ble Courts have held that this power is coupled with a public duty, to call for the assessee's books of account which are even in the custody of a public authority vide 15 ITA NOP. 209/JPR/2025…

Pr Commissioner of Income Tax vs. M/S Ennoble Construction

ITA/383/2016HC Karnataka20 Jul 2022

Bench: KRISHNA S.DIXIT,P.KRISHNA BHAT

Section 260Section 260A

…vs. INCOME TAX OFFICER8. There is absolutely no explanation as to why the AO did not choose to invoke this provision in the fitness of things. Nothing prevented him from summoning the 6 402 ITR 7 KAR 7 42 ITR 753 8 49 ITR 650 - 18 - ITA No. 383 of 2016 books of accounts/documents or at least copies thereof from the custody of CBI. The AO having not done his duty, could not have recorded a finding that the claim of Assessee as to transport expenditure was not substantiated. (iii) There is yet another aspect, which merits a bit delibera…

Commissioner of Income Tax-II vs. Energy Solutions International India Pvt Ltd

ITTA/383/2016HC Telangana17 Feb 2017

Bench: J. UMA DEVI,V RAMASUBRAMANIAN

Union of India v. State (42 ITR 753) — Cited in 3 Judgments | BharatTax