Union Public Service Commission And Others v. Angesh Kumar And Others

4 SCC 530Reported decision1997#9756 most cited

What is Union Public Service Commission And Others v. Angesh Kumar And Others authority for?

The decision in Union Public Service Commission And Others v. Angesh Kumar And Others is cited for the principle that the interpretation of exemptions under the Right to Information Act, 2005, should consider the fundamental right to freedom of speech and expression under Article 19(1)(a) of the Constitution.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2010 to 2025.

Also referred to as

Union Public Service Commission v. Angesh Kumar · RTI Act · Article 19(1)(a) · Article 19(2) · freedom of speech and expression · exemptions under RTI Act

Sections most often in play

Section 147Section 148Section 150Section 2(47)Section 37(1)Section 40(a)(ia)Section 68

Judgments citing Union Public Service Commission And Others v. Angesh Kumar And Others

ACIT, Circle-12(2), New Delhi vs. Innovations India Advertising and Event Pvt. Ltd., New Delhi

In the result, appeal of Revenue in ITA No

ITA 534/DEL/2020[2015-16]Status: DisposedITAT Delhi09 Apr 2025AY 2015-16

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: Shri Alok Bhachawat, AdvFor Respondent: Shri Om Prakash, Sr. DR
Section 37(1)

…sessee relied upon the following decisions for the proposition that notes on accounts forms part of balance sheet: 1. Bihar Vs. Ziqitza health Care Ltd 246 Comp Cas 180 2. CIT Vs. Shoorji Vallabhdas and Co. [1962] 46 ITR144 3. Godhra Electricity Co. Vs. CIT 4 SCC 530 4. CIT Vs. Excel Industries Ltd 13 SCC 459 10. We have heard the rival submissions and have perused the relevant material on record. We find that there is an entry by way of notes to the Account in the balance sheet with regard to receipt of Rs. 4.37 crore and expenses of Rs. 4.22 crore on account of conducting an event at Norway. The relevant e…

ACIT, Central Crcle-18, New Delhi vs. Shimmer Developers P.Ltd, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 1497/DEL/2018[2011-12]Status: DisposedITAT Delhi21 Oct 2024AY 2011-12

Bench: Pradip Kumar Kedia & Shri Anubhav Sharma

Section 132Section 143(3)Section 147Section 150Section 68

…Ori 187, 10 emphasized that income tax is imposed only on "profits he actually receives and not on the profits he might have, but not received. This real accrual of income test was elaborated by the Supreme Court in Godhra Eleciricitu Co. Ltd. v. CIT, (1997) 4 SCC 530, (1997)225 ITR 746. In this ITA No.l497/Del/2018 ACIT vs. Shimmer Developers Pvt. Ltd. A.Y. 2011 -12 case, a government circular entitled the assessee to recover consumption charges from its customers at enhanced rates. As this order, was the subject matter of protracted litigation, the assessee was unable to recover the enhanced charges. Consequen…

Pr. Commissioner of Income Tax-2, Delhi vs. M/S Bhishansaroop Ram

ITA/953/2019HC Delhi28 Mar 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

…or clearance. The benefits represent, at best, a hypothetical income which may or may not materialise and its money value is therefore not the income of the assessee. 19. In Godhra Electricity Co. Ltd. v. CIT [Godhra Electricity Co. Ltd. v. CIT, (1997) 4 SCC 530 : (1997) 225 ITR 746] this Court reiterated the view taken in ShoorjiVallabhdas [CIT v. ShoorjiVallabhdas and Co., (1962) 46 ITR 144 (SC)] and Morvi Industries [Morvi Industries Ltd. v. CIT, (1972) 4 SCC 451 : 1974 SCC (Tax) 140 : (1971) 82 ITR 835]. 20.Godhra Electricity [Godhra Electricity Co. Ltd. v. CIT, (1997) 4 SCC 530 : (1997) 22…

M/S. Apna Sapna, Bangalore vs. Assistant Commissioner of Income-Tax, Bangalore

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 454/BANG/2017[2007-2008]Status: DisposedITAT Bangalore15 Feb 2019AY 2007-2008

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2007-08

For Appellant: Shri Nitish Ranjan, CAFor Respondent: Shri K. N. Dhandapani, JCIT (DR)
Section 143(3)Section 234BSection 263

…at income tax is imposed only on "profits he actually receives and not on the profits he might have, but has not received". 17.7 This real accrual of income test was further elaborated by the Hon'ble Supreme Court in Godhra Electricity Co. Ltd. vs. CIT (1997) 4 SCC 530. In this case, a government circular entitled the Appellant to recover consumption charges from its customers at enhanced rates. As this Order was the subject matter of protracted litigation, the Appellant was unable to recover the enhanced charges. Consequently, it challenged the inclusion of such amount within its assessable income on the ground…

Pr. Commissioner of Income Tax-6 vs. Menarini Raunaq Pharma Ltd

ITA/1051/2017HC Delhi11 Sept 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

…ould not lead to employees of a public authorities prioritising “information furnishing”, at the cost of their normal and regular duties.” xxii. Reliance has also been placed on Union Public Service Commission And Others v. Angesh Kumar And Others, (2018) 4 SCC 530 and Central Board of Secondary Education v. Anil Kumar Kathpal, 2012 SCC OnLine Del 3043. xxiii. It is submitted that the respondents have argued that the RTI Act is solely a legislative manifestation of the fundamental right under Article 19(1)(a) of the Constitution, the right to freedom of speech and expression. On that basis, it has been…

Pr. Commissioner of Income Tax-6 vs. Nokia Solutions & Networks India Pvt. Ltd. (Formerly Known As, Nokia Siemens

ITA/1095/2017HC Delhi04 Dec 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…ould not lead to employees of a public authorities prioritising “information furnishing”, at the cost of their normal and regular duties.” xxii. Reliance has also been placed on Union Public Service Commission And Others v. Angesh Kumar And Others, (2018) 4 SCC 530 and Central Board of Secondary Education v. Anil Kumar Kathpal, 2012 SCC OnLine Del 3043. xxiii. It is submitted that the respondents have argued that the RTI Act is solely a legislative manifestation of the fundamental right under Article 19(1)(a) of the Constitution, the right to freedom of speech and expression. On that basis, it has been…

Thee Commssr.of Income Tax.Hyd vs. Challa Shanker Reddy.Hyd

ITTA/80/2002HC Telangana13 Dec 2013

Bench: L.NARASIMHA REDDY,T.SUNIL CHOWDARY

Section 96

…by lcasuaf perusal. In the present case, however, the Trial Court compareq the signature of C'V' Rao with several other admitted signatures wh'ich were on record' The comparison- was also made at the request of, cournsel appearing for the I parties. ro 12008) 4 SCC 530 47 S. Siuadas t'. .St,tt,z of Kerala)7 involved a criminal rrial $rh, rre it was held that the concerr.cd Trial Court had compared signature s in a casual manner and ro1 given any opportunity to the accused to I ebut the Trial Court's conr:lusions. The detailed trial which was undertaken in the present case i nr,'c lved a different standard of pr…

Commr.of I.T. Rajahmundry vs. M/S.Narayana Chowdaryand Ors Kakinada

ITTA/82/2002HC Telangana10 Dec 2013

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

Section 96

…by lcasuaf perusal. In the present case, however, the Trial Court compareq the signature of C'V' Rao with several other admitted signatures wh'ich were on record' The comparison- was also made at the request of, cournsel appearing for the I parties. ro 12008) 4 SCC 530 47 S. Siuadas t'. .St,tt,z of Kerala)7 involved a criminal rrial $rh, rre it was held that the concerr.cd Trial Court had compared signature s in a casual manner and ro1 given any opportunity to the accused to I ebut the Trial Court's conr:lusions. The detailed trial which was undertaken in the present case i nr,'c lved a different standard of pr…

Commissioner of Income Tax - (TDS) vs. M/s. Suman Chit Funds (P) Ltd

ITTA/120/2013HC Telangana27 Jun 2013
Section 96

…by lcasuaf perusal. In the present case, however, the Trial Court compareq the signature of C'V' Rao with several other admitted signatures wh'ich were on record' The comparison- was also made at the request of, cournsel appearing for the I parties. ro 12008) 4 SCC 530 47 S. Siuadas t'. .St,tt,z of Kerala)7 involved a criminal rrial $rh, rre it was held that the concerr.cd Trial Court had compared signature s in a casual manner and ro1 given any opportunity to the accused to I ebut the Trial Court's conr:lusions. The detailed trial which was undertaken in the present case i nr,'c lved a different standard of pr…

Commissioner of Income Tax vs. Agricultural Market Committee

ITTA/227/2011HC Telangana27 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Commnr. of Income Tax, Gujarat vs. M/S.Saurashtra Cement & Chem.Indus.Ltd

C.A. No.-003702-003702 - 2003Supreme Court09 Jul 2010

Bench: The High Court That Answer To The Said Question Stood Concluded In Favour Of The Assessee By The Decision Of This Court In C.I.T., 2

Section 256(1)Section 80J

…f consideration was to be paid by the assessee in four instalments. The agreement contained a condition with regard to the manner in which the machinery was to be delivered and the consequences of delay in delivery. Insofar as the present appeal 1 (1987) 4 SCC 530 3 is concerned, clause No.6 of the agreement is relevant and it reads as follows: “6. xxx xxx xxx Delayed Deliveries: In the event of delays in deliveries except the reason of Force Majeure at para 5 mentioned above, the Suppliers shall pay the Purchasers an agreed amount by way of liquidated damages without proof of damages actually suffe…

Union Public Service Commission And Others v. Angesh Kumar And Others (4 SCC 530) — Cited in 11 Judgments | BharatTax