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 367,154 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

Rajappa vs. The State of Karnataka

WP/50955/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…M REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER, BANGALORE. 11.(1989) 4 SCC 630: SHAN SUNDER AND OTHERS Vs. STATE OF HARYANA. 12.(1998) 5 SCC 343: STATE OF HARYANA Vs. BRIJ LAL MUTTAL AND OTHERS.…

Smt M Mamatha vs. State of Karnataka

WP/51879/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…M REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER, BANGALORE. 11.(1989) 4 SCC 630: SHAN SUNDER AND OTHERS Vs. STATE OF HARYANA. 12.(1998) 5 SCC 343: STATE OF HARYANA Vs. BRIJ LAL MUTTAL AND OTHERS.…

Sri M Philip vs. State of Karnataka

WP/27730/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…M REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER, BANGALORE. 11.(1989) 4 SCC 630: SHAN SUNDER AND OTHERS Vs. STATE OF HARYANA. 12.(1998) 5 SCC 343: STATE OF HARYANA Vs. BRIJ LAL MUTTAL AND OTHERS.…

Sri Shadakshari vs. The Assistante Executive Engineer

WP/47066/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…M REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER, BANGALORE. 11.(1989) 4 SCC 630: SHAN SUNDER AND OTHERS Vs. STATE OF HARYANA. 12.(1998) 5 SCC 343: STATE OF HARYANA Vs. BRIJ LAL MUTTAL AND OTHERS.…

N Kamalasambasiva vs. The State of Karnataka

WP/7868/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…M REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER, BANGALORE. 11.(1989) 4 SCC 630: SHAN SUNDER AND OTHERS Vs. STATE OF HARYANA. 12.(1998) 5 SCC 343: STATE OF HARYANA Vs. BRIJ LAL MUTTAL AND OTHERS.…

B. Krishna Reddy vs. State of Karnataka

WP/5393/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…M REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER, BANGALORE. 11.(1989) 4 SCC 630: SHAN SUNDER AND OTHERS Vs. STATE OF HARYANA. 12.(1998) 5 SCC 343: STATE OF HARYANA Vs. BRIJ LAL MUTTAL AND OTHERS.…

Mr Irfan Razack vs. State of Karnataka

WP/51830/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…M REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER, BANGALORE. 11.(1989) 4 SCC 630: SHAN SUNDER AND OTHERS Vs. STATE OF HARYANA. 12.(1998) 5 SCC 343: STATE OF HARYANA Vs. BRIJ LAL MUTTAL AND OTHERS.…

Mr D B Krishnegowda vs. Tahsildhar

WP/41715/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…M REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER, BANGALORE. 11.(1989) 4 SCC 630: SHAN SUNDER AND OTHERS Vs. STATE OF HARYANA. 12.(1998) 5 SCC 343: STATE OF HARYANA Vs. BRIJ LAL MUTTAL AND OTHERS.…

Smt Bhagyamma vs. The State of Karnataka

WP/23515/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…M REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER, BANGALORE. 11.(1989) 4 SCC 630: SHAN SUNDER AND OTHERS Vs. STATE OF HARYANA. 12.(1998) 5 SCC 343: STATE OF HARYANA Vs. BRIJ LAL MUTTAL AND OTHERS.…

Mr C V Manjunatha vs. The State of Karnataka

WP/235/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…M REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER, BANGALORE. 11.(1989) 4 SCC 630: SHAN SUNDER AND OTHERS Vs. STATE OF HARYANA. 12.(1998) 5 SCC 343: STATE OF HARYANA Vs. BRIJ LAL MUTTAL AND OTHERS.…

Manjappagowda vs. State of Karnataka

WP/54914/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…M REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER, BANGALORE. 11.(1989) 4 SCC 630: SHAN SUNDER AND OTHERS Vs. STATE OF HARYANA. 12.(1998) 5 SCC 343: STATE OF HARYANA Vs. BRIJ LAL MUTTAL AND OTHERS.…

Adarsh Developers vs. The State of Karnataka

WP/35489/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…M REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER, BANGALORE. 11.(1989) 4 SCC 630: SHAN SUNDER AND OTHERS Vs. STATE OF HARYANA. 12.(1998) 5 SCC 343: STATE OF HARYANA Vs. BRIJ LAL MUTTAL AND OTHERS.…

Daadys Developers and Builders vs. State of Karnataka

WP/8035/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…M REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER, BANGALORE. 11.(1989) 4 SCC 630: SHAN SUNDER AND OTHERS Vs. STATE OF HARYANA. 12.(1998) 5 SCC 343: STATE OF HARYANA Vs. BRIJ LAL MUTTAL AND OTHERS.…

Smt. Pushpavathi vs. The State of Karnataka

WP/52566/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…M REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER, BANGALORE. 11.(1989) 4 SCC 630: SHAN SUNDER AND OTHERS Vs. STATE OF HARYANA. 12.(1998) 5 SCC 343: STATE OF HARYANA Vs. BRIJ LAL MUTTAL AND OTHERS.…

Sri. Srinivas V vs. The Tahsildar

WP/2960/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…M REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER, BANGALORE. 11.(1989) 4 SCC 630: SHAN SUNDER AND OTHERS Vs. STATE OF HARYANA. 12.(1998) 5 SCC 343: STATE OF HARYANA Vs. BRIJ LAL MUTTAL AND OTHERS.…

H Kumaraswamy vs. The State of Karnataka

WP/51945/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…M REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER, BANGALORE. 11.(1989) 4 SCC 630: SHAN SUNDER AND OTHERS Vs. STATE OF HARYANA. 12.(1998) 5 SCC 343: STATE OF HARYANA Vs. BRIJ LAL MUTTAL AND OTHERS.…

Mrs Rosamma Varghese vs. The State of Karnataka

WP/27573/2017HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…M REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER, BANGALORE. 11.(1989) 4 SCC 630: SHAN SUNDER AND OTHERS Vs. STATE OF HARYANA. 12.(1998) 5 SCC 343: STATE OF HARYANA Vs. BRIJ LAL MUTTAL AND OTHERS.…

Smt. Yashodhamma vs. The Commissioner

WP/13280/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…M REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER, BANGALORE. 11.(1989) 4 SCC 630: SHAN SUNDER AND OTHERS Vs. STATE OF HARYANA. 12.(1998) 5 SCC 343: STATE OF HARYANA Vs. BRIJ LAL MUTTAL AND OTHERS.…

Sri K R Krishnam Raju vs. The State of Karnataka

WP/7844/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…M REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER, BANGALORE. 11.(1989) 4 SCC 630: SHAN SUNDER AND OTHERS Vs. STATE OF HARYANA. 12.(1998) 5 SCC 343: STATE OF HARYANA Vs. BRIJ LAL MUTTAL AND OTHERS.…

Balasubramanya vs. The State of Karnataka

WP/5391/2018HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

…M REGULATORY AUTHORITY OF INDIA AND OTHERS. 362 7. (1996) 3 SCC 709: STATE OF A.P. AND OTHERS Vs. MCDOWELL & CO. AND OTHERS. 8. (1968) 3 SCR 662: AIR 1969 SC 78: 22 STC 416 : DHULABHAI Vs. STATE OF M.P. 9. (1982) 2 SCC 134: GOVERNMENT OF ANDHRA PRADESH VS. THUMMALA KRISHNA RAO AND ANOTHER. 10.(2017) 13 SCC 661: M. SANKARANARAYANAN Vs. DEPUTY COMMISSIONER, BANGALORE. 11.(1989) 4 SCC 630: SHAN SUNDER AND OTHERS Vs. STATE OF HARYANA. 12.(1998) 5 SCC 343: STATE OF HARYANA Vs. BRIJ LAL MUTTAL AND OTHERS.…