Veerappa Pillai v. Raman & Raman Ltd., AIR 1952 SC 192; CCE v. Dunlop India Ltd.

Principal Commissioner of Income Tax Central 2 Kolkata vs. Damani Infracon Pvt Ltd

The appeal stands disposed of accordingly

Bench: : The Hon'Ble The Chief Justice T.S Sivagnanam -A N D- The Hon'Ble Justice Chaitali Chatterjee (Das) Date : 23Rd April, 2025.

…passed by the NCLT and the proceedings are in progress. If that be the factual position in terms of the decision of the Hon’ble Supreme Court in the case of Sundaresh Bhatt, Liquidator of ABG Shipyard vs. Central Board of Indirect Taxes and Customs, (2023) 1 SCC 472, there is a bar in the Income Tax department to proceed further with the matters as the provision of the Insolvency and Bankruptcy Code has overriding effect over other statute. In the said 3 decision it was held that once moratorium was imposed in terms of section 14 or section 33(5) of the IBC the authority namely, the Income Tax Authori…

Industrial Dev.Bank of India Through Stressed Assets Stabilisation Fund Constituted by the Govt. of vs. Superintendent of Central Excise and Customs

Appeal is allowed and the impugned judgment dated 26th

Bench: HON'BLE THE CHIEF JUSTICE

…erence to Section 142A of the Customs Act, which reads thus: “142A. Liability under Act to be first charge.— Notwithstanding anything to the contrary contained in any Central Act or State Act, any amount of duty, 34 (2022) 7 SCC 260. 35 (2023) 1 SCC 472. 36 For short, ‘IBC’. Civil Appeal No. 2568 of 2013 Page 34 of 38 penalty, interest or any other sum payable by an assessee or any other person under this Act, shall, save as otherwise provided in Section 529-A of the Companies Act, 1956 (1 of 1956), the Recovery of Debts Due to Banks and the Financial Institutions Act, 1993 (51 of 199…

Sri. Bheemappa Gurappa Hebballi vs. The State of Karnataka

Appeal is dismissed as

Bench: HANCHATE SANJEEVKUMAR,G.NARENDAR

…ct and would exercise their jurisdiction consistent with the provisions of the enactment.”” (See: G. Veerappa Pillai v. Raman & Raman Ltd., AIR 1952 SC 192; CCE v. Dunlop India Ltd., (1985) 1 SCC 260; Ramendra Kishore Biswas v. State of Tripura, (1999) 1 SCC 472; Shivgonda Anna Patil v. State of Maharashtra, (1999) 3 SCC 5; C.A. Abraham v. ITO, (1961) 2 SCR 765; Titaghur Paper Mills Co. Ltd. v. State of Orissa, (1983) 2 SCC 433; H.B. Gandhi v. Gopi Nath and Sons, 1992 Supp (2) SCC 312; Whirlpool Corpn. v. Registrar of Trade Marks, (1998) 8 SCC 1; Tin Plate Co. of India Ltd. v. State of Bihar, (1998)…

Commissioner of Income Tax vs. Chhabil Dass Agarwal

…e Act and would exercise their jurisdiction consistent with the provisions of the enactment.”” (See: G. Veerappa Pillai v. Raman & Raman Ltd., AIR 1952 SC 192; CCE v. Dunlop India Ltd., (1985) 1 SCC 260; Ramendra Kishore Biswas v. State of Tripura, (1999) 1 SCC 472; Shivgonda Anna Patil v. State of Maharashtra, (1999) 3 SCC 5; C.A. Abraham v. ITO, (1961) 2 SCR 765; Titaghur Paper Mills Co. Ltd. v. State of Orissa, (1983) 2 SCC 433; H.B. Gandhi v. Gopi Nath and Sons, 1992 Supp (2) SCC 312; Whirlpool Corpn. v. Registrar of Trade Marks, (1998) 8 SCC 1; Tin Plate Co. of India Ltd. v. State of Bihar, (…