ZAHIRA HABIBULLAH SHEIKH AND ANOTHER v. STATE OF GUJARAJ AND OTHERS. 31

2 SCC 1Reported decision1998#581 most cited
167

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2003 to 2025.

Sections most often in play

Section 132Section 147Section 148Section 149Section 151Section 153ASection 153CSection 153D

Issues it is cited on

section 153crsection 132(2)section 132(1)(a)section 153c proceedingssettlement applicationexplanation to section 37section 91full and true disclosuresection 292bbsection 129section 127section 292b

Judgments citing ZAHIRA HABIBULLAH SHEIKH AND ANOTHER v. STATE OF GUJARAJ AND OTHERS. 31

M/S. Eagle Traders & Logistics, Bellary vs. Deputy Commissioner of Income Tax, Central Circle- 2(3), Bangalore

Accordingly, the appeals filed by the assessee are allowed in above terms

ITA 237/BANG/2020[2011-12]Status: DisposedITAT Bangalore29 May 2025AY 2011-12

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

…That it is a well settled principle of interpretation that any amendment made by way of substitution relates back to the date of the Parent Act. Reliance is placed on the decision of this Court in the case of Shamrao V. Parulekar v. District Magistrate [1952] 2 SCC 1/1952 SCR 683. That in the said decision, it is observed and held that an amendment by substitution has the effect of wiping out the earlier provision from the statute book and replacing it with the amended provision as if the unamended provision never existed. Therefore, the statute, which in this case is section 153C of the Act, 1961 would have to b…

M/S. Eagle Traders & Logistics, Bellary vs. Deputy Commissioner of Income Tax, Central Circle- 2(3), Bangalore

Accordingly, the appeals filed by the assessee are allowed in above terms

ITA 236/BANG/2020[2010-11]Status: DisposedITAT Bangalore29 May 2025AY 2010-11

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

…That it is a well settled principle of interpretation that any amendment made by way of substitution relates back to the date of the Parent Act. Reliance is placed on the decision of this Court in the case of Shamrao V. Parulekar v. District Magistrate [1952] 2 SCC 1/1952 SCR 683. That in the said decision, it is observed and held that an amendment by substitution has the effect of wiping out the earlier provision from the statute book and replacing it with the amended provision as if the unamended provision never existed. Therefore, the statute, which in this case is section 153C of the Act, 1961 would have to b…

M/S. Eagle Traders & Logistics, Bellary vs. Deputy Commissioner of Income Tax, Central Circle- 2(3), Bangalore

Accordingly, the appeals filed by the assessee are allowed in above terms

ITA 234/BANG/2020[2008-09]Status: DisposedITAT Bangalore29 May 2025AY 2008-09

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

…That it is a well settled principle of interpretation that any amendment made by way of substitution relates back to the date of the Parent Act. Reliance is placed on the decision of this Court in the case of Shamrao V. Parulekar v. District Magistrate [1952] 2 SCC 1/1952 SCR 683. That in the said decision, it is observed and held that an amendment by substitution has the effect of wiping out the earlier provision from the statute book and replacing it with the amended provision as if the unamended provision never existed. Therefore, the statute, which in this case is section 153C of the Act, 1961 would have to b…

Mr. D K Shivakumar, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle- 1(4), Bangalore

ITA 205/BANG/2022[2006-07]Status: DisposedITAT Bangalore31 Jan 2025AY 2006-07

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Appellant: Shri. Chandrasekhar, ARFor Respondent: Shri. Y. V. Raviraj, Sr. Standing Counsel
Section 153ASection 153C

…tion 153C w.e.f 01/06/2015, is by way of substitution & hence it is retrospective & not prospective. In Para 10.4 of the said Judgement the Hon'ble Supreme Court refers to its land mark decision in the case of Shamrao.V.Parulekar vs District Magistrate (1952) 2 SCC 1/1952 SCR 683, to hold that amendment by way of substitution wipes out the earlier provision from the statute as if it never existed on the statute & that the provision which is brought into the statute by way of substitution is deemed to have been on the statute ever since section 153C came into existence. The Hon'ble Supreme Court in Para 10.8 of th…

Deputy Commissioner of Income Tax, Central Circle- 1(4), Bangalore vs. Mr. D K Shivakumar, Bangalore

ITA 45/BANG/2020[2007-08]Status: DisposedITAT Bangalore31 Jan 2025AY 2007-08

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Respondent: Shri. Chandrasekhar, AR
Section 153ASection 153C

…tion 153C w.e.f 01/06/2015, is by way of substitution & hence it is retrospective & not prospective. In Para 10.4 of the said Judgement the Hon'ble Supreme Court refers to its land mark decision in the case of Shamrao.V.Parulekar vs District Magistrate (1952) 2 SCC 1/1952 SCR 683, to hold that amendment by way of substitution wipes out the earlier provision from the statute as if it never existed on the statute & that the provision which is brought into the statute by way of substitution is deemed to have been on the statute ever since section 153C came into existence. The Hon'ble Supreme Court in Para 10.8 of th…

Sir Ratan Tata Trust, Mumbai Suburban vs. Additional /Joint/Deputy/Assistant Commissioner of Income Tax, NFAC, Mumbai

In the result, both the appeals of the assessee in both AY 2014-15 and AY

ITA 4156/MUM/2023[2018-19]Status: DisposedITAT Mumbai26 Aug 2024AY 2018-19

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri P. J. Pardiwala a/wFor Respondent: Shri Sanyogita Nagpal, CIT-DR
Section 1Section 10(34)Section 11Section 11(5)Section 12ASection 13(1)(c)Section 13(1)(d)Section 13(2)(h)Section 2(15)

…ol by this assessee is concerned. The assessee trust cannot, therefore, be said to be having control over the affairs of Tata Sons. In any case, as held by Hon'ble Supreme Court in the case of Arcelor Mittal India (P.) Ltd. v. Satisk Kumar Gupta & Ors. [2019] 2 SCC 1, the expression 'control' implies a 'positive and proactive' power and not 'merely a negative or reactive power'. Undoubtedly, by virtue of article 104 B of the articles of association, the Tata Trusts can collectively nominate one-third of the prevailing number of directors, but these directors on their own cannot pass the resolutions, they can at b…

Sir Ratan Tata Trust, Mumbai Suburban vs. Deputy Commissioner of Income Tax (Exemption)-2(1), Mumbai

In the result, both the appeals of the assessee in both AY 2014-15 and AY

ITA 4154/MUM/2023[2014-15]Status: DisposedITAT Mumbai26 Aug 2024AY 2014-15

Bench: Ms Padmavathy S, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri P. J. Pardiwala a/wFor Respondent: Shri Sanyogita Nagpal, CIT-DR
Section 1Section 10(34)Section 11Section 11(5)Section 12ASection 13(1)(c)Section 13(1)(d)Section 13(2)(h)Section 2(15)

…ol by this assessee is concerned. The assessee trust cannot, therefore, be said to be having control over the affairs of Tata Sons. In any case, as held by Hon'ble Supreme Court in the case of Arcelor Mittal India (P.) Ltd. v. Satisk Kumar Gupta & Ors. [2019] 2 SCC 1, the expression 'control' implies a 'positive and proactive' power and not 'merely a negative or reactive power'. Undoubtedly, by virtue of article 104 B of the articles of association, the Tata Trusts can collectively nominate one-third of the prevailing number of directors, but these directors on their own cannot pass the resolutions, they can at b…

Pr. Commissioner of Income Tax-Central vs. Ms. Harshita Maheshwari

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

…is accused of wrong doing in which case the single directing mind or directing mind and will is sought to be identified in order to fix liability. The doctrine of 19 (2018) 7 SCC 443 20 (2019) 2 SCC 1 21 (2005) 5 SCC 465 22 (1998) 6 SCC 103 23 (1991) 4 SCC 22 24 AIR 1973 Cal 450 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 108 of 300 identification does not apply to large listed companies. To explain the above preposition reliance was placed on the decision of the Hon’ble Supreme…

The Commissioner of Income Tax vs. M/s. Idea Cellular Limited

ITTA/11/2021HC Telangana19 Oct 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

M/S Fingrowth Cooperative Bank Limited vs. Assistant Commissioner of Income Tax

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

…is accused of wrong doing in which case the single directing mind or directing mind and will is sought to be identified in order to fix liability. The doctrine of 19 (2018) 7 SCC 443 20 (2019) 2 SCC 1 21 (2005) 5 SCC 465 22 (1998) 6 SCC 103 23 (1991) 4 SCC 22 24 AIR 1973 Cal 450 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 108 of 300 identification does not apply to large listed companies. To explain the above preposition reliance was placed on the decision of the Hon’ble Supreme…

Principal Commissioner of Income Tax-1 vs. Dimple Murarka

ITA/11/2021HC Orissa21 Jul 2023

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE SANJAY KUMAR MISHRA

Income Tax Officer vs. Vikram Sujitkumar Bhatia

C.A. No.-000911-000911 - 2022Supreme Court06 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 911 OF 2022 (@ SLP (C) NO. 29096 OF 2019) Income Tax Officer …Appellant(s) Versus Vikram Sujitkumar Bhatia …Respondent(s) With CIVIL APPEAL NO. 912 OF 2022 (@ SLP (C) NO. 29109 OF 2019) CIVIL APPEAL NO. 913 OF 2022 (@ SLP (C) NO. 29115 OF 2019) CIVIL APPEAL NO. 914 OF 2022 (@ SLP (C) NO. 29116 OF 2019) CIVIL APPEAL NO. 915 OF 2022 (@ SLP (C) NO. 29118 OF 2019) CIVIL APPEAL NO. 916 OF 2022 (@ SLP (C) NO. 29119 OF 2019) CIVIL APPEAL NO. 911 OF 2022 Page 1 of 67 Digitally signed by N…

Principal Commnr. of Income Tax, Sambalpur vs. Binay Kumar Jindal, HUF

ITA/7/2023HC Orissa02 Mar 2023

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN

Principal Commissioner of Income Tax-2, Kolkata vs. M/S. Century Enka Limited

ITA/7/2020HC Calcutta27 Feb 2023

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…is accused of wrong doing in which case the single directing mind or directing mind and will is sought to be identified in order to fix liability. The doctrine of 19 (2018) 7 SCC 443 20 (2019) 2 SCC 1 21 (2005) 5 SCC 465 22 (1998) 6 SCC 103 23 (1991) 4 SCC 22 24 AIR 1973 Cal 450 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 108 of 300 identification does not apply to large listed companies. To explain the above preposition reliance was placed on the decision of the Hon’ble Supreme…

Principal Commissioner of Income Tax 2 Kolkata vs. M/S Tribute Trading and Finance Ltd

ITAT/212/2022HC Calcutta06 Feb 2023

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 156(3)

…ed) 6. Thereafter, a Division Bench of Madhya Pradesh High Court again dealt with this aspect by considering the Constitutional Bench judgment of Hon'ble Supreme Court in the case of: • Lalita Kumari v. Government of U.P. reported at (2014) 2 SCC 1 and in 6 • Aleque Padamsee v. Union of India reported at (2007) 6 SCC 171 • Sakiri Vasu v. State of U.P. reported at (2008) 2 SCC 409. 7. It is also held by the Hon'ble Apex Court in the case of Pravasi Bhalai Sangathan Versus Union of India and Others reported in (2014) 11 Supreme Court Cases 477 observing that statutory provisions a…

Mufg Bank, Ltd (Earlier Known As the Bank of Tokyo Mitsubishi Ufj Ltd.), New Delhi vs. ACIT, Circle-2(2)(1) Int. Taxation, Delhi

In the result, the appeal of the assessee is allowed in above terms

ITA 1065/DEL/2022[2013-14]Status: DisposedITAT Delhi25 Nov 2022AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Narender Kumar Choudhry

For Appellant: Shri Nishant Thakkar, AdvFor Respondent: Shri Rajesh Kumar, CIT-DR
Section 133(6)

…no addition could have been made on account of receipt of 'Counter Guarantee Commission. The reliance was placed on the judgment of the Hon’ble Supreme Court in the case of Bharat Sanchar Nigam ltd. and Another Vs Union of India and Others reported at (2006) 2 SCC 1. 31. In her rival submissions, the ld. CIT-DR supported the order of the AP/TPO. 32. We have considered the submissions of both the parties and perused the material available on the record. In the present case, it appears that the AO/TPO collected comparable uncontrolled price (CUP) data by issuing the notices u/s 133(6) of the Act and used the said…

Principal Commissioner of Income Tax 5 Kolkata vs. Premier Tie Up Pvt Ltd

ITAT/81/2022HC Calcutta26 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

For Respondent: Mr. Dhruba Ghosh, Adv
Section 34Section 36(1)Section 36(2)

…SSSMIL acted as per the dictates and wishes of the said Bulaki Das Bhaiya and his immediate family members. Reliance has been placed on paragraphs 50 and 51 of the decision of Arcelormittal India Pvt. Ltd. v. Satish Kumar Gupta and Ors., reported in (2019) 2 SCC 1. 22. The award is vitiated by fraud and hence in conflict with public policy and/or fundamental policy of India for non-disclosure and active concealment by the Learned Arbitrator of having represented and/or been associated with the award debtor, namely M/s. SSSMIL during the year-long hiatus in the Arbitration. He relied upon the following de…

Sundaresh Bhatt vs. Central Board of Indirect Taxes and Customs

C.A. No.-007667 - 2021Supreme Court26 Aug 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 13(1)(a)Section 14(4)Section 33(2)Section 33(5)Section 60(5)Section 62(1)

…contextualize the ensuing discussion, extracted below is Section 35 of the IBC: “35. Powers and duties of liquidator - (1) Subject to the directions of the Adjudicating Authority, the liquidator shall have the following powers and duties, namely:— 31 (2019) 2 SCC 1 Page 32 of 59 Civil Appeal No.7722 of 2021 and Civil Appeal No.7731 of 2021 xxxx xxxx xxxx (b) to take into his custody or control all the assets, property, effects and actionable claims of the corporate debtor; xxxx xxxx xxxx (f) subject to section 52, to sell the immovable and movable property and actionable claims of the corporate debtor in…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S V2 Retail Ltd

ITAT/18/2020HC Calcutta28 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…is accused of wrong doing in which case the single directing mind or directing mind and will is sought to be identified in order to fix liability. The doctrine of 19 (2018) 7 SCC 443 20 (2019) 2 SCC 1 21 (2005) 5 SCC 465 22 (1998) 6 SCC 103 23 (1991) 4 SCC 22 24 AIR 1973 Cal 450 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 108 of 300 identification does not apply to large listed companies. To explain the above preposition reliance was placed on the decision of the Hon’ble Supreme…

Principal Commissioner of Income Tax-4, Kolkata vs. M/S. Jagannath Banwarilal Texofabs Pvt Ltd

ITAT/9/2020HC Calcutta27 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…is accused of wrong doing in which case the single directing mind or directing mind and will is sought to be identified in order to fix liability. The doctrine of 19 (2018) 7 SCC 443 20 (2019) 2 SCC 1 21 (2005) 5 SCC 465 22 (1998) 6 SCC 103 23 (1991) 4 SCC 22 24 AIR 1973 Cal 450 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 108 of 300 identification does not apply to large listed companies. To explain the above preposition reliance was placed on the decision of the Hon’ble Supreme…