Vijayakumar v. State of Tamil Nadu

3 SCC 687Reported decision2021#24338 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2017.

Judgments citing Vijayakumar v. State of Tamil Nadu

Principal Commissioner of Income Tax, Rajahmundry vs. Sri Kavivarapu Venu, E.G.Dist

ITTA/707/2017HC Telangana22 Nov 2017

Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD

Pr. CIT-21 vs. The Mantola Cooperative Thrift & Credit Society Ltd

ITA/156/2017HC Delhi15 Feb 2017

Bench: The Complaint Was Filed. The Respondent Used To Run A Business Digitally Signed By:Ranju Bhalla Signing Date:11.12.2023 18:52:15 Signature Not Verified

Section 138Section 251Section 378(4)

…be said that the reasons given by the High Court to reverse the conviction of the accused are flimsy, untenable or bordering on perverse appreciation of evidence.” 26. Moreover, the Hon’ble Supreme Court in N. Vijayakumar v. State of Tamil Nadu, (2021) 3 SCC 687 has observed that an appellate court must bear in mind that in case of acquittal, there is double presumption in favour of the accused. Firstly, the presumption of innocence is available to him under the fundamental principal of criminal jurisprudence and secondly, the accused having secured his acquittal, the presumption of his innocence is fu…

The Commissioner of Incometax vs. M/S V.Satayanarayana

ITTA/193/2003HC Telangana21 Jun 2011

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