C A ABRAHAM Vs. INCOME TAX OFFICER KOTTAYAM
LAWS(SC)-1960-11-40
SUPREME COURT OF INDIA (FROM: KERALA)
Decided on November 29,1960

C.A.ABRAHAM Appellant
VERSUS
INCOME TAX OFFICER,KOTTAYAM Respondents





Cited Judgements :-

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PVT. LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(MAD)-2019-6-465] [REFERRED TO]
SRIPATHMANATHAN SRIHARAN EX-MANAGING VS. SARANG S KALE [LAWS(MAD)-2019-2-273] [REFERRED TO]
TVL KSM EARTH MOVERS, REP BY ITS PARTNER P KANDAVEL VS. DEPUTY COMMISSIONER OF CENTRAL EXCISE, ERODE-II DIVISION [LAWS(MAD)-2017-12-326] [REFERRED TO]
TVL KSM EARTH MOVERS, REP BY ITS PARTNER P KANDAVEL VS. DEPUTY COMMISSIONER OF CENTRAL EXCISE, ERODE-II DIVISION [LAWS(MAD)-2017-12-326] [REFERRED TO]
JOHARI FORTS and PALACES PVT LTD VS. MAHARAJA NARENDRA SINGH [LAWS(RAJ)-2001-3-30] [REFERRED TO]
ATTAR SINGH VS. INCOME TAX OFFICER, WARD 1(2) [LAWS(P&H)-2016-2-167] [REFERRED TO]
JAISWAL S P VS. COMMISSIONER OF INCOME TAX [LAWS(P&H)-1968-7-4] [REFERRED TO]
THE SIRSILK LIMITED VS. THE DISTILLERY OFFICER AND ORS. [LAWS(MAD)-1979-4-29] [REFERRED TO]
ADDITIONAL COMMISSIONER OF INCOME TAX VS. BIPAN LAL KUTHIALA [LAWS(P&H)-1973-10-7] [REFERRED TO]
FISHER XOMOX SANMAR LTD VS. ASSISTANT COMMISSIONER OF INCOME TAX COMPANY CIRCLE II 1 CHENNAI [LAWS(MAD)-2007-2-130] [REFERRED TO]
SURYA SERVICE STATION PALLOOR MAHE VS. COMMERICAL TAX OFFICER MAHE [LAWS(MAD)-2000-8-138] [REFERRED TO]
Nivaram Pharma Pvt LTD VS. customs Excise and Gold Control [LAWS(MAD)-2005-3-61] [REFERRED TO]
SURENDRA SINGH VS. STATE OF BIHAR [LAWS(PAT)-1990-9-7] [REFERRED TO]
ADDITIONAL COMMISSIONER OF INCOME TAX VS. DONGARSIDAS BIHARILAL [LAWS(PAT)-1978-9-25] [REFERRED TO]
MS. HUAWEI TELECOMMUNICATIONS INDIA CO. PVT. LTD. VS. THE STATE OF HARYANA AND ANOTHER [LAWS(P&H)-2017-7-266] [REFERRED TO]
SARASWATI KNITWEARS PVT LTD VS. UNION OF INDIA AND OTHERS [LAWS(P&H)-2018-5-44] [REFERRED TO]
MOHAMMAD RAISH VS. STATE OF U P THRU SECY PANCHAYATI RAJ & 2 ORS [LAWS(ALL)-2018-2-290] [REFERRED TO]
SUBRAMANIA IYER VS. INSPECTING ASSISTANT COMMISSIONER OF AGRICULTURAL INCOME TAX AND SALESTAX [LAWS(KER)-1963-3-24] [REFERRED TO]
NAVAKERALA TRADING CO VS. ITO [LAWS(KER)-1963-8-29] [REFERRED TO]
COMMISSIONER OF SALES TAX ORISSA VS. AUROBINDO AUTO SERVICE [LAWS(ORI)-1962-10-8] [REFERRED TO]
M/S FREEZAIR INDIA (P) LIMITED VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(DLH)-2013-11-168] [REFERRED TO]
U P STATE SUGAR CORPORATION LTD VS. A T V PROJECTS INDIA LTD [LAWS(ALL)-1997-11-49] [REFERRED TO]
M/S. G.S. BROTHERS VS. COMMERCIAL TAX OFFICER, BHOWARTIPUR CHARGE & ORS. [LAWS(CAL)-1977-8-58] [REFERRED TO]
NAWN ESTATES PVT LTD VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1974-6-17] [REFERRED TO]
MAHABIR PRASAD PODDAR VS. INCOME TAX OFFICER B WARD [LAWS(CAL)-1974-3-21] [REFERRED TO]
SYNERGY FERTICHEM PVT.LTD VS. STATE OF GUJARAT [LAWS(GJH)-2019-12-96] [REFERRED TO]
SCHINDLER INDIA PRIVATE LIMITED VS. COMMERCIAL TAX OFFICER (INT), SECUNDERABAD DIVISION [LAWS(APH)-2011-11-161] [REFERRED TO]
JAIN BROS VS. UNION OF INDIA [LAWS(DLH)-1969-2-17] [REFERRED]
J K SYNTHETICS LTD VS. COLLECTOR OF CENTRAL EXCISE, DELHI [LAWS(DLH)-1970-8-38] [REFERRED]
FAMILY OF LATE K.M.N.S.S. NACHIAPPAH CHETTIAR REPRESENTED BY HIS SON K.M.N.S.N. SUBRAMANIAM CHETTIAR VS. THE COMMISSIONER OF INCOME TAX [LAWS(MAD)-1965-9-50] [REFERRED TO]
T S BALIAH VS. T S RANGACHARI [LAWS(MAD)-1968-2-15] [REFERRED TO]
RAM BILAS RADHEY SHAM VS. SALES TAX OFFICER III KANPUR [LAWS(ALL)-1961-11-18] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. DATA RAM SATPAL [LAWS(ALL)-1974-2-13] [REFERRED TO]
SRIKANTA BAR AND ORS. VS. STATE OF WEST BENGAL AND ORS. [LAWS(CAL)-1998-9-64] [REFERRED TO]
RAINBOW INDUSTRIES VS. REGIONAL DIRECTOR E S I CORPORATION COLABA [LAWS(BOM)-2001-2-124] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. KRISHWANTI PUNJABI L RS OF OM PRAKASH PUNJABI [LAWS(CAL)-1981-4-34] [REFERRED TO]
P P DINWALA VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1990-3-8] [REFERRED TO (SC) AND ALSO IN THE CASE OF]
NAYAK ASSOCIATES VS. UNION OF INDIA (UOI) [LAWS(CAL)-1990-9-29] [REFERRED TO]
FAIRGROWTH FINANCIAL SERVICES LTD., IN RE VS. ABC [LAWS(BOM)-1995-2-126] [REFERRED TO]
COMMISSIONER OF WEALTH TAX VS. REKHA AND DHANESH TRUST [LAWS(GJH)-1998-1-36] [REFERRED TO]
KALIDAS KARSANBHAI CHAVDA VS. RETURNING OFFICER VADODARA JILLA PANCHAYAT ELECTIONS [LAWS(GJH)-1981-2-3] [REFERRED]
COMMISSIONER INCOME TAX GUJARAT VS. HIRALAL MOHANLAL SHAH [LAWS(GJH)-1967-7-20] [REFERRED]
GOODEARTH STEELS PVT LTD VS. C E G A T [LAWS(ALL)-2004-5-4] [REFERRED TO]
PYRAMID ELECTRONICS VS. RESEARCH DESIGNS AND STANDARDS ORGANIZATION [LAWS(HPH)-2014-8-67] [REFERRED TO]
CHAMPA DEVI VS. STATE OF H.P. AND ORS. [LAWS(HPH)-2015-8-21] [REFERRED TO]
H P TOURISM DEVELOPMENT CORPORATION VS. UNION OF INDIA [LAWS(HPH)-1998-12-9] [REFERRED TO]
RATTAN KUMAR GUPTA VS. MAHANAGAR TELEPHONE NIGAM LIMITED [LAWS(DLH)-1996-3-58] [REFERRED]
COMMISSIONER OF INCOME TAX VS. SWARN TANEJA MISS [LAWS(MPH)-1989-11-23] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. VRAJLAL MANILAL AND COMPANY [LAWS(MPH)-1971-11-7] [REFERRED TO]
BIJAY BHAGAT @ BIJAY KUMAR VS. STATE OF BIHAR WITH [LAWS(PAT)-2007-10-59] [REFERRED TO]
COMMISSIONER OF INCOME TAX MADRAS VS. S V ANGIDI CHETTIAR [LAWS(SC)-1962-1-36] [REVERSED]
SAMTA CONSTRUCTION CO VS. PAWAN KUMAR SHARMA DEPUTY DIRECTOR OF INCOME TAX INVESTIGATION [LAWS(MPH)-1999-2-53] [REFERRED TO]
SAMTA CONSTRUCTION VS. PAWAN KUMAR SHARMA & ORS [LAWS(MPH)-1999-5-62] [REFERRED]
THAKUR PRASAD VS. V S MEHTA [LAWS(MPH)-1965-1-2] [REFERRED TO]
COMMISSIONER OF INCOME-TAX VS. BHAN SINGH BOOTA SINGH [LAWS(P&H)-1972-4-24] [REFERRED TO]
OM PARKASH RAJINDER KUMAR VS. K K OPAL [LAWS(P&H)-1966-10-4] [REFERRED TO]
CHARANJIT LAL DES RAJ VS. SALES TAX TRIBUNAL UNION TERRITORY [LAWS(P&H)-1973-4-4] [REFERRED TO]
COMMISSIONER OF INCOME-TAX VS. PRATAP CHAND MAHESHWARI [LAWS(P&H)-1979-11-12] [REFERRED TO]
U P STATE SPINNING CO LTD VS. R S PANDEY [LAWS(SC)-2005-9-27] [REFERRED TO]
COMMISSIONER OF INCOME TAX KARNATAKA BANGALORE VS. SHAAN FINANCE P LTD [LAWS(SC)-1998-3-104] [FOLLOWED]
COMMISSIONER OF INCOME TAX VS. ASSOCIATED STONE INDUSTRIES KOTAH LIMITED [LAWS(RAJ)-1979-7-41] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. TIWARI JHUMARLAL SARUPLAL [LAWS(RAJ)-1980-1-34] [REFERRED TO]
SURANA AND COMPANY VS. COMMISSIONER OF INCOME TAX [LAWS(RAJ)-1985-1-3] [REFERRED TO]
SOCOMEC INNOVATIVE POWER SOLUTIONS (P) LTD. VS. C.C. (APPEALS), CHENNAI [LAWS(MAD)-2016-6-255] [REFERRED TO]
RASANTESHWAR SINGH DHARIWAL VS. UNION OF INDIA AND OTHERS [LAWS(P&H)-2017-12-244] [REFERRED TO]
GITA DEVI AGGARWAL VS. COMMISSIONER OF INCOME TAX WEST BENGAL AND OHERS [LAWS(SC)-1969-7-27] [REFERRED TO]
SURESHKUMAR MISHRA VS. STATE OF M P AND OTHERS [LAWS(MPH)-1976-9-27] [REFERRED]
VINOD HINIGORANI VS. THE SECURITIES & EXCHANGE BOARD OF INDIA AND ORS. [LAWS(BOM)-2015-3-52] [REFERRED TO]
ANIL JAIN VS. CHIEF COMMISSIONER OF CUSTOMS [LAWS(MAD)-2018-3-520] [REFERRED TO]
ANIL JAIN VS. CHIEF COMMISSIONER OF CUSTOMS [LAWS(MAD)-2018-3-520] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SURESH GOKULDAS [LAWS(MAD)-1969-3-25] [REFERRED TO]
VIRAMGAM-MAHESANA PROJECT LTD VS. STATE OF GUJARAT [LAWS(GJH)-2012-8-343] [REFERRED TO]
ASSISTANT COMMISSIONER OF INCOME TAX VS. MAHAVIR PRASAD VERMA [LAWS(CHH)-2009-6-6] [REFERRED]
MADHUCON PROJECTS LIMITED AND ORS VS. CUSTOMS, EXCISE AND SERVICE TAX SETTLEMENT COMMISS [LAWS(APH)-2016-6-53] [REFERRED]
PAULSON CONSTRUCTIONS VS. COMMISSIONER OF INCOME TAX [LAWS(KER)-1989-8-46] [REFERRED TO]
KALYAN MAHANTY VS. PRESIDING OFFICER DEBTS RECOVERY TRIBUNAL CUTTACK [LAWS(ORI)-2009-5-5] [REFERRED TO]
SUDESH KUMARI VS. STATE OF H.P. AND ORS. [LAWS(HPH)-2015-4-65] [REFERRED TO]
SAMSUNG INDIA ELECTRONICS PVT. LTD. VS. STATE OF H.P. AND ORS. [LAWS(HPH)-2015-6-60] [REFERRED TO]
K SAMPANGIRAMA RAJU VS. INCOME TAX OFFICER FIFTH [LAWS(KAR)-1987-12-29] [REFERRED TO]
DEBABRATA BASU VS. STATE OF WEST BENGAL [LAWS(CAL)-1980-9-4] [REFERRED TO]
VOLTAS EMPLOYEES UNION VS. VOLTAS LIMITED [LAWS(BOM)-2002-1-71] [REFERRED TO]
MAHADEO RAM RAM JATAN VS. COMMISSIONER OF SALES TAX U P [LAWS(ALL)-1970-2-5] [REFERRED TO]
CHHOTEY LAL VS. INCOME TAX OFFICER [LAWS(ALL)-1967-3-14] [REFERRED TO]
GUJARAT AMBUJA CEMENT LTD VS. ASSESSING AUTHORITY-CUM-ASSISTANT EXCISE AND TAXATION COMMISSIONER [LAWS(HPH)-1999-8-7] [REFERRED TO]
PROCESS EQUIPMENTS INDIA VS. H.P. MICRO & SMALL ENTERPRISES FACILITATION COUNCIL [LAWS(HPH)-2014-5-4] [REFERRED TO]
SETH SOORAJMAL JALAN BALIKA VIDYALAYA VS. STATE OF WEST BENGAL [LAWS(CAL)-2017-3-34] [REFERRED TO]
G D JATIA VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1978-7-1] [REFERRED TO]
GOPAL CHANDRA SEN VS. INCOME TAX OFFICER [LAWS(CAL)-1963-2-12] [REFERRED TO]
KOOKA SIDHWA AND CO CALCUTTA VS. COMMISSIONER OF INCOME TAX W B [LAWS(CAL)-1963-2-24] [REFERRED TO]
ROUTE COMMITTEE VS. STATE OF WEST BENGAL [LAWS(CAL)-1965-4-7] [REFERRED TO]
PETROL TAXATION OFFICER VS. KR DIWARKAR SINGH [LAWS(J&K)-1972-7-2] [REFERRED TO]
CHAVDA DHARMENDRA RAVJIBHAI VS. GUJARAT ENERGY TRANSMISSION CORPORATION [LAWS(GJH)-2018-4-164] [REFERRED TO]
MADHAV NAGRIK SAHKARI BANK LTD. VS. COMMISSIONER OF C. EX., INDORE-I [LAWS(CE)-2012-1-70] [REFERRED TO]
SOHANI DEVI JAIN VS. INCOME TAX OFFICER [LAWS(GAU)-1977-1-1] [REFERRED TO]
BARODA UP BANK ERSTWHITE PURVANCHAL BANK VS. CHIEF LABOUR COMMISSIONER [LAWS(ALL)-2021-3-151] [REFERRED TO]
STATE OF ANDHRA PRADESH VS. GODAVARTHI KASIVISWANADHAM [LAWS(APH)-1969-3-6] [REFERRED TO]
MICROMAX INFORMATICS LTD. VS. STATE OF HIMACHAL PRADESH AND ORS. [LAWS(HPH)-2016-4-2] [REFERRED TO]
KILBAN FOODS INDIA PVT. LTD. VS. COMMISSIONER COMMERCIAL TAXES [LAWS(KER)-2014-1-70] [REFERRED TO]
KHEMKA AND COMPANY AGENCIES PVT LIMITED STATE OF MYSORE VS. STATE OF MAHARASHTRA: GULDAS NARASAPPA THIMMAIAH OIL MILLS [LAWS(SC)-1975-2-3] [DISTINGUISHED]
AMRITLAL SOMABHAI VS. COMMISSIONER OF INCOME TAX [LAWS(MPH)-1978-3-24] [REFERRED TO]
LAXMANDAS RAMESH KUMAR VS. STATE OF MADHYA PRADESH [LAWS(MPH)-1980-4-13] [REFERRED TO]
KHEM CHAND VIJAY KUMAR VS. J S MALHOTRA [LAWS(P&H)-1962-12-4] [REFERRED TO]
COMMISSIONER OF INCOME TAX ANDHRA PRADESH HYDERABAD VS. BHIKAJI DADABNAI AND CO [LAWS(SC)-1961-2-13] [RELIED ON]
SAMSUNG INDIA ELECTRONICS PRIVATE LIMITED VS. STATE OF RAJASTHAN [LAWS(RAJ)-2017-3-194] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. CHHABIL DASS AGARWAL [LAWS(SC)-2013-8-23] [REFERRED TO]
ADDITIONAL COMMISSIONER OF INCOME TAX VS. BIHAR TEXTILES [LAWS(PAT)-1974-11-7] [REFERRED TO]
STATE OF H P VS. GUJARAT AMBUJA CEMENT LTD [LAWS(SC)-2005-7-17] [REFERRED TO]
OFFICIAL LIQUIDATOR BHARATPUR OIL MILLS PRIVATE LIMITED VS. INCOME TAX OFFICER [LAWS(RAJ)-1976-11-1] [REFERRED TO]
PROGRESSIVE ALUMINIUM INDUSTRIES VS. STATE OF ORISSA [LAWS(ORI)-2009-3-57] [REFERRED TO]
BACHAN SINGH VS. ROAD TRANSPORT OFFICER ROURKELA [LAWS(ORI)-2009-5-6] [REFERRED TO]
RAJALAKSHMI TEXTILE PROCESSORS PVT LTD VS. COMMERCIAL TAX OFFICER [LAWS(MAD)-2018-6-294] [REFERRED TO]
RAJALAKSHMI TEXTILE PROCESSORS PVT LTD VS. COMMERCIAL TAX OFFICER [LAWS(MAD)-2018-6-294] [REFERRED TO]
CITY TOWER HOTELS PVT LTD VS. COMMISSIONER CORPORATION OF CHENNAI [LAWS(MAD)-2018-6-394] [REFERRED TO]
CITY TOWER HOTELS PVT LTD VS. COMMISSIONER CORPORATION OF CHENNAI [LAWS(MAD)-2018-6-394] [REFERRED TO]
LORD KRISHNA BANK LTD VS. INSPECTOR GENERAL OF REGISTRATION [LAWS(KER)-1976-6-10] [REFERRED TO]
ITW SINGNODE INDIA LTD VS. ASSISTANT COMMR OF CUSTOMS AND CENTRAL EXCISE [LAWS(APH)-2000-6-89] [REFERRED TO]
BIJENDER KR GUPTA VS. CORPORATION BANK OF INDIA [LAWS(DLH)-2013-11-185] [REFERRED TO]
COMMISSIONER OF SALES TAX VS. NEW STANDARD ENGINEERING CO. LTD. [LAWS(BOM)-2015-2-167] [REFERRED TO]
COMMISSIONER OF INCOME-TAX VS. PUNJABHAI SHAH [LAWS(MPH)-1967-8-4] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. DAIMLER BENZ A G [LAWS(BOM)-1977-3-38] [REFERRED TO]
Srimati Preeti Rungta VS. Income tax Officer [LAWS(CAL)-1994-1-31] [REFERRED TO]
Batuk Nath Bhattacharjee VS. Commissioner of Gift tax [LAWS(CAL)-1994-9-28] [REFERRED TO]
RAM NARESH SINGH VS. STATE OF U P [LAWS(ALL)-1999-2-62] [REFERRED TO]
CHULAI RAM VS. INCOME TAX OFFICER [LAWS(ALL)-1972-9-36] [REFERRED TO]
SUSHIL KUMAR VS. COMMISSIONER OF INCOME TAX [LAWS(ALL)-1979-8-65] [REFERRED TO]
MUKAND LAL MALIK VS. UNION OF INDIA [LAWS(ALL)-1982-11-38] [REFERRED TO]
CHHOTEY LAL KANPUR VS. INCOME TAX OFFICER [LAWS(ALL)-1967-8-1] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. GAURI SHANKER CHANDRA BHAN [LAWS(ALL)-1969-9-23] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. GAURI SHANKER CHANDRA BHAN [LAWS(ALL)-1969-9-23] [REFERRED TO]
COMMISSIONER OF SALES TAX VS. SAMPAT RAM JAIN [LAWS(ALL)-1970-5-4] [REFERRED TO]
SHAIK MD SHAFFT BARRY VS. INCOME TAX OFFICER D WARD DIST III 2 CALCUTTA [LAWS(CAL)-1965-6-21] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. S K BOSE [LAWS(CAL)-1968-3-8] [REFERRED TO]
STATE OF WEST BENGAL VS. INDIAN IRON AND STEEL CO LTD [LAWS(CAL)-1962-4-19] [REFERRED TO]
BHARAT AGENCIES LTD VS. INCOME TAX OFFICER C WARD [LAWS(CAL)-1970-4-9] [REFERRED TO]
UNION OF INDIA VS. TATA MILLS LTD [LAWS(CAL)-1976-9-1] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. KARAM CHAND THAPAR AND BROS P LTD [LAWS(CAL)-1978-7-47] [REFERRED TO]
BHAVNAGAR CHEMICAL WORKS 1946 LTD VS. COMMISSIONER OF SALES TAX AHMEDABAD [LAWS(GJH)-1991-3-16] [REFERRED TO]
AINULHAQUE VS. STATE OF U P [LAWS(ALL)-2006-2-210] [REFERRED TO]
MUKESH KUMAR AND ORS. VS. THE DEBTS RECOVERY TRIBUNAL AND ORS. [LAWS(APH)-2015-11-19] [REFERRED TO]
SRI MAHANTH RAMASHRAY DAS SNAKOTTAR MAHAVIDYALAYA VS. STATE OF U.P [LAWS(ALL)-2021-11-95] [REFERRED TO]
SAIT BANSILAL AND RANGISETTI VEERANNA VS. COMMISSIONER OF INCOME TAX [LAWS(APH)-1970-1-20] [REFERRED TO]
MERLA SITARAMA PRASAD VS. ASSISTANT CONTROLLER OF ESTATE DUTY [LAWS(APH)-1970-2-16] [REFERRED TO]
RAMESHWAR LAL SARUP CHAND VS. U S NAURATH EXCISE AND TAXATION OFFICER ASSESSING AUTHORITY [LAWS(P&H)-1963-5-4] [REFERRED TO]
KOTKAPURA BUS SERVICE PRIVATE LTD. VS. THE EXCISE AND TAXATION OFFICER AND ORS. [LAWS(P&H)-1964-1-24] [REFERRED TO]
DHARAM PAL VS. INCOME-TAX OFFICER [LAWS(P&H)-1980-4-24] [REFERRED TO]
NATIONAL TRACTOR COMPANY VS. INCOME-TAX OFFICER B-WARD [LAWS(P&H)-1983-2-6] [REFERRED TO]
CENTRAL COAL FIELDS LTD VS. STATE [LAWS(PAT)-1988-12-1] [REFERRED TO]
SURENDRA SINGH VS. STATE OF BIHAR [LAWS(PAT)-1990-9-21] [REFERRED TO]
J K UDAIPUR UDYOG LTD VS. STATE OF RAJASTHAN [LAWS(RAJ)-2001-3-46] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. MOHAMMAD MOHTRAM FAROOQUI [LAWS(RAJ)-2002-8-8] [REFERRED TO]
AMARNATH INDUSTRIES, KATHUA, JAMMU VS. UNION OF INDIA AND ANOTHER [LAWS(P&H)-2018-5-56] [REFERRED TO]
K JAGADISH MITTER VS. REVENUE DIVISIONAL COMMISSIONER SOURN DIVISION BERHAMPUR [LAWS(ORI)-1974-1-6] [REFERRED TO]
K SRINIVAS VS. GOVERNMENT OF ANDHRA PRADESH [LAWS(APH)-2007-11-18] [REFERRED TO]
CHEMMEENS VS. INCOME TAX OFFICER [LAWS(KER)-1984-4-16] [REFERRED TO]
SWADESHI COTTON MILLS COMPANY LIMITED VS. SALES TAX OFFICER SPECIAL INVESTIGATION BRANCH KANPUR [LAWS(ALL)-1964-3-9] [REFERRED TO]
J K COMMERCIAL CORPORATION LIMITED VS. INCOME TAX OFFICER [LAWS(ALL)-1969-3-4] [REFERRED TO]
COMMISSIONER SALES TAX VS. B M WOOD WORKS : NO 1 [LAWS(ALL)-1971-2-45] [REFERRED TO]
COSTA AND CO PRIVATE LIMITED VS. SALES TAX OFFICER [LAWS(BOM)-2000-10-28] [REFERRED TO]
MALKHAN SINGH VS. UNION OF INDIA [LAWS(DLH)-1981-2-38] [REFERRED]
M N Dastur AND Company LTD VS. Union of India UOI [LAWS(CAL)-2001-10-22] [REFERRED TO]
A K CHAKRABARTY VS. GOVERNMENT BODY JAGANNATH KISHORE COLLEGE PURULIA [LAWS(CAL)-1982-4-14] [REFERRED TO]
BROOKE BOND INDIA LTD VS. UNION OF INDIA [LAWS(CAL)-1983-7-19] [REFERRED TO]
GILLANDERS ARBUTHNOT AND CO VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1968-9-4] [REFERRED TO]
PALRIWALA BROTHERS LIMITED VS. COLLECTOR OF CUSTOMS [LAWS(CAL)-1961-6-34] [REFERRED]
U P FOREST CORPORATION VS. INCOME TAX APPELLATE TRIBUNAL [LAWS(ALL)-2003-5-261] [REFERRED TO]
SHAHNAZ AYURVEDICS VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(ALL)-2004-1-28] [REFERRED TO]
MAWANA SUGAR LIMITED A COMPANY DULY INCORPORATED UNDER THE PROVISIONS OF THE VS. STATE OF UTTAR PRADESH [LAWS(ALL)-2005-12-45] [REFERRED TO]
MANTRI DEVELOPERS VS. INCOME TAX OFFICER [LAWS(IT)-2014-12-31] [REFERRED TO]
GANESH SHANKAR MISRA VS. STATE OF U P [LAWS(ALL)-1998-9-124] [REFERRED TO]
M/S PREET HOTEL PVT. LTD VS. ASSESSING AUTHORITY-CUM-LUXURY TAX OFFICER [LAWS(HPH)-2013-7-29] [REFERRED TO]
MICROMAX INFORMATICS LTD. VS. STATE OF HP AND ORS. [LAWS(HPH)-2015-6-70] [REFERRED TO]
MAHENDRA PRASAD S/O VANSHI LAL AND OTHERS VS. STATE OF U P THROUGH SECRETARY REVENUE [LAWS(ALL)-2018-2-272] [REFERRED TO]
DISHNET WIRELESS LIMITED VS. COMMERCIAL TAX OFFICER [LAWS(MAD)-2013-12-8] [REFERRED TO]
JOINT COMMISSIONER OF INCOME TAX VS. KALANITHI MARAN [LAWS(MAD)-2014-7-20] [REFERRED TO]
UMA BRICKS INDUSTRIES VS. STATE OF TRIPURA [LAWS(GAU)-2005-5-29] [REFERRED TO]
NIZAMS RELIGIOUS ENDOWMENT TRUST HEH VS. INCOME TAX OFFICER [LAWS(APH)-1979-2-10] [REFERRED TO]
KRISHNA KUMAR DIVAULIYA AND OTHERS VS. STATE OF U.P. AND ANOTHER [LAWS(ALL)-2006-1-306] [REFERRED TO]
TATA CHEMICALS LIMITED VS. ADITYANA NAGAR PANCHAYAT [LAWS(GJH)-2000-8-11] [RELIED ON]
STATE OF PUNJAB VS. JULLUNDUR VEGETABLES SYNDICATE [LAWS(SC)-1965-11-11] [REFERRED]
M/S MILK SPECIALTIES LTD. VS. UNITED BANK OF INDIA [LAWS(P&H)-2018-7-230] [REFERRED TO]
NAGARMAL BAIJNATH VS. COMMISSIONER OF INCOME TAX [LAWS(SC)-1993-3-86] [FOLLOWED]
KAITHARI LUNGI STORES VS. COMMISSIONER OF INCOME TAX [LAWS(MAD)-1975-7-3] [REFERRED TO]
MANSUKHALAL VS. COMMISSIONER OF INCOME TAX BOMBAY CITY 11 BOMBAY [LAWS(SC)-1968-9-29] [REFERRED TO]
FOOD CORPORATION OF INDIA VS. COMMISSIONER OF SALES TAX [LAWS(MPH)-1983-7-31] [REFERRED TO]
CENTRAL INDIA MOTORS VS. C L SHARMA ASSISTANT COMMISSIONER OF SALES TAX INDORE REGION [LAWS(MPH)-1979-12-18] [REFERRED TO]
ARRUN KUMAR SHARMA AND OTHERS VS. PUNJAB NATIONAL BANK AND ANOTHER [LAWS(P&H)-2016-7-150] [REFERRED TO]
PRAMOD KUMAR PATHAK VS. STATE OF RAJASTHAN [LAWS(RAJ)-2008-11-20] [REFERRED TO]
PARASNATH GRANITE INDIA LTD VS. STATE OF RAJASTHAN [LAWS(RAJ)-2004-6-4] [REFERRED TO]
NETLEY B ESTATE VS. ASSISTANT COMMISSIONER OF AGRICULTURAL INCOME TAX [LAWS(KAR)-1998-6-80] [REFERRED TO]
BHAJURAM GANPATRAM VS. COMMISSIONER OF INCOME TAX [LAWS(ORI)-1969-7-8] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. GANGARAM CHAPOLIA [LAWS(ORI)-1975-4-11] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. INDRAMMA [LAWS(KAR)-2011-7-64] [REFERRED TO]
Shakthi Hill Resorts Pvt. Ltd. VS. The Additional Commissioner of Commercial Taxes Zone-I [LAWS(KAR)-2006-1-103] [REFERRED TO]
AISWARYA ASSOCIATES VS. UNION OF INDIA AND OTHERS [LAWS(KER)-2010-1-140] [REFERRED TO]
BRILLIANT TRADERS VS. BOARD OF REVENUE [LAWS(KER)-1961-7-28] [REFERRED TO]
CHURCH OF SOUTH INDIA TRUST ASSOCIATION VS. JOHN DORAI [LAWS(MAD)-2018-12-124] [REFERRED TO]
P KORU VS. STANDARD TILE AND CLAY WORKS P LTD [LAWS(KER)-1962-11-8] [REFERRED TO]
M/S. SUPER SALES INDIA LTD. VS. THE CUSTOMS [LAWS(MAD)-2017-9-147] [REFERRED TO]
KRISHNAN NAIR VS. SUB REGISTRAR CHEMENCHERY [LAWS(KER)-1978-8-20] [REFERRED TO]
BRAJA LAL BANIK VS. STATE OF TRIPURA [LAWS(GAU)-1989-6-4] [REFERRED TO]
STANDARD CHARTERED BANK AND ORS. VS. CST, MUMBAI-I AND ORS. [LAWS(CE)-2015-8-9] [REFERRED TO]
BHARAT KUMAR VS. REGIONAL TRANSPORT AUTHORITY [LAWS(KAR)-2017-6-211] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. BLACKWOOD HODGE INDIA P LTD [LAWS(CAL)-1969-2-25] [REFERRED TO]
BIKASH CHANDRA GHOSE VS. U N BALA INCOME TAX OFFICER B WARD [LAWS(CAL)-1969-9-28] [REFERRED TO]
SEVA RAM VS. INCOME TAX OFFICER [LAWS(J&K)-1982-11-3] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. KIRAN DEVI SINGHEE [LAWS(CAL)-1965-12-9] [REFERRED TO]
COMMISSIONER OF INCOME TAX CENTRAL CALCUTTA VS. ANWAR ALI [LAWS(CAL)-1966-5-7] [REFERRED TO]
PROBODH CHANDRA SETT VS. INCOME TAX OFFICER C WARD [LAWS(CAL)-1972-3-18] [REFERRED TO]
SHIVARAM PODDAR VS. INCOME TAX OFFICER [LAWS(CAL)-1962-8-12] [REFERRED TO]
AMITY BUSINESS SCHOOL VS. ALL INDIA COUNCIL FOR TECHNICAL EDUCATION [LAWS(ALL)-2007-6-27] [REFERRED TO]
MITHLESH KUMAR TRIPATHI V S TRIPATHI VS. COMMISSIONER OF INCOME TAX THE ADDITIONAL COMMISSIONER OF INCOME TAX [LAWS(ALL)-2005-11-7] [REFERRED TO]
SHOORVEER SINGH VS. UNION OF INDIA [LAWS(ALL)-2005-11-226] [REFERRED TO]
SUBHASH CHANDRA AGARWAL VS. VICE CHANCELLOR CHHATRAPATI SHAHUJI MAHARAJ UNIVERSITY [LAWS(ALL)-2003-4-237] [REFERRED TO]
KASHIRAM TEXTILE MILLS PRIVATE LIMITED VS. COMMISSIONER OF INCOME TAX [LAWS(GJH)-1994-2-36] [REFERRED TO]
PUWADA BNOSKARA RAO VS. TAX RECOVERY OFFICER INCOME TAX [LAWS(APH)-2001-4-99] [REFERRED TO]
COMMISSIONER OF WEALTH TAX VS. CHAND R D [LAWS(APH)-1976-7-30] [REFERRED TO]
ADDITIONAL COMMISSIONER OF INCOME TAX VS. BURUGUPALLI CHINA KRISHNAMURTHY [LAWS(APH)-1979-6-12] [REFERRED TO]
COMMISSIONER OF INCOME-TAX ANDHRA PRADESH HYDERABAD VS. HYDERABAD DECCAN LIQUOR SYNDICATE [LAWS(APH)-1962-9-19] [REFERRED TO]
L KASHI NATH VS. COLLECTOR CENTRAL EXCISE ALLAHABAD [LAWS(ALL)-1971-8-20] [REFERRED TO]
VIDYAPAT SINGHANIA VS. COMMISSIONER OF INCOME TAX [LAWS(ALL)-1973-5-23] [REFERRED TO]
M N Dastur and Co LTD VS. Union of India [LAWS(CAL)-2005-2-64] [REFERRED TO]
INDOSWE ENGINEERS P LTD VS. STATE OF MAHARASTRA [LAWS(BOM)-1995-2-50] [REFERRED TO]
JITENDER SINGH VS. STATE OF H.P. [LAWS(HPH)-2014-10-102] [REFERRED TO]
FLEMINGO DFS PRIVATE LIMITED VS. COMMISSIONER OF CUSTOMS [LAWS(APH)-2010-12-100] [REFERRED TO]
LITTLE ANGELS EDUCATIONAL SOCIETY VS. INCOME TAX OFFICER [LAWS(APH)-2011-3-121] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. R. NARAYANARAO [LAWS(APH)-2011-6-72] [REFERRED TO]
SCHWING STETTER INDIA PRIVATE LIMITED VS. THE COMMERCIAL TAX OFFICER [LAWS(APH)-2014-4-197] [REFERRED TO]
VARUN TECH INDUSTRIES VS. STATE OF ANDHRA PRADESH [LAWS(APH)-2017-11-25] [REFERRED TO]
C.R. TANDYA VS. STATE OF C.G. & ORS. [LAWS(CHH)-2017-5-31] [REFERRED TO]
VORION CHEMICALS AND DISTILLERIES LIMITED VS. INSPECTING ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(MAD)-1998-10-67] [REFERRED TO]
ANJANA BABULAL DARABAD VS. COMMISSIONER, S.T.A. [LAWS(ORI)-2014-1-48] [REFERRED TO]
SHABINA ABRAHAM & ORS VS. COLLECTOR OF CENTRAL EXCISE & CUSTOMS [LAWS(SC)-2015-7-72] [REFERRED TO]
ADDITIONAL COMMISSIONER OF INCOME-TAX VS. HINDUSTAN MILK FOOD MFG LTD [LAWS(P&H)-1974-3-4] [REFERRED TO]
ADDITIONAL COMMISSIONER OF INCOME-TAX VS. KARNAIL SINGH V KALERAN [LAWS(P&H)-1973-10-5] [REFERRED TO]
H B GANDHI EXCISE AND TAXATION OFFICER CUM ASSESSING AUTHORITY KARNAL VS. GOPINATH AND SONS [LAWS(SC)-1989-12-19] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. NAVNITLAL M MEHTA [LAWS(MPH)-1970-3-15] [REFERRED TO]
GOPICHAND SARJUPRASAD VS. UNION OF INDIA [LAWS(MPH)-1969-1-4] [REFERRED TO]
GLASS PALACE VS. ASSESSING AUTHORITY [LAWS(P&H)-1976-10-20] [REFERRED TO]
UNIVERSITY OF CALICUT VS. MOHAMED SAJID T. [LAWS(KER)-2022-7-171] [REFERRED TO]
HINDUSTAN SUGAR MILLS LTD VS. STATE OF RAJASTHAN [LAWS(RAJ)-1976-9-7] [REFERRED TO]
PANOPHARAM VS. UNION OF INDIA [LAWS(KER)-2010-1-94] [REFERRED TO]
A PALANI VS. UNION OF INDIA UOI [LAWS(MAD)-1993-4-47] [REFERRED TO]
BAWA GOPAL DAS BEDI AND SONS VS. UNION OF INDIA [LAWS(PAT)-1981-12-4] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. RAMDAS PHARMACY [LAWS(MAD)-1969-12-12] [REFERRED TO]
ADITANAR EDUCATIONAL INSTITUTION VS. ASSISTANT DIRECTOR OF INCOME TAX [LAWS(MAD)-2007-3-314] [REFERRED TO]
BRIJ LAL VS. COMMISSIONER OF INCOME TAX JALANDHAR [LAWS(SC)-2010-10-12] [REFERRED TO]
Netley "B" Estate, Bajie Collie Saravana Estate, H. Revannappa and Bros., Dalquarren Estate, Sandalkad Estate, Karrie Kollie A Estate, Wooligooly A Estate, Marosa Estate, Karrie Kollie B Estate, Wooligooly Estate, Aureen Rodrigues and others and Karrie Ko VS. [LAWS(KAR)-1998-6-83] [REFERRED TO]
ESS ADVERTISING (MAURITIUS) S N C ET COMPAGNIE VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(DLH)-2021-7-44] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. VORA L H [LAWS(GJH)-1964-9-3] [REFERRED TO]
SYNTEX PROCESSORS VS. COLLECTOR OF CENTRAL EXCISE [LAWS(CE)-1994-2-71] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SURENDRA PRASAD AGRAWAL [LAWS(ALL)-2004-9-12] [REFERRED TO]
D VENKATA KRISHNA VS. GOVERNMENT OF ANDHRA PRADESH [LAWS(APH)-2012-4-36] [REFERRED TO]
COMMISSIONER INCOME TAX VS. MUZAFAR NAGAR DEVELOPMENT AUTHORITY [LAWS(ALL)-2013-8-123] [REFERRED TO]
G BLOCK RESIDENTS WELFARE ASSOCIATION VS. O P WADHWA [LAWS(DLH)-2006-3-110] [REFERRED TO]
E K HAJEE MOHAMMED MEERA SAHIB AND SONS VS. ASSISTANT COMMISSIONER OF SALES TAX [LAWS(KER)-1980-1-9] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. INDIA SEA FOODS [LAWS(KER)-1977-3-25] [REFERRED TO]
STATE TRADING CORPORATION OF INDIA LTD VS. COMMISSIONER OF CUSTOMS [LAWS(MAD)-2018-3-470] [REFERRED TO]
STATE TRADING CORPORATION OF INDIA LTD VS. COMMISSIONER OF CUSTOMS [LAWS(MAD)-2018-3-470] [REFERRED TO]
ANANT RAM VS. P N B CIRCLE OFFICE, BIBHUTI KHAND THRU CIRCLE HEAD & ANR [LAWS(ALL)-2018-2-70] [REFERRED TO]
SAVITA YADAV VS. STATE OF U P AND 2 OTHERS [LAWS(ALL)-2018-2-229] [REFERRED TO]
J K IRON AND STEEL COMPANY LIMITED VS. INCOME TAX OFFICER [LAWS(ALL)-1965-11-24] [REFERRED TO]
G.R. ENGINEERING WORKS PRIVATE LTD. VS. R.G. NAGUENKAR [LAWS(BOM)-1997-3-89] [REFERRED TO]
PROF CHITTARANJAN DASGUPTA VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(CAL)-1997-1-50] [REFERRED]
COMMISSIONER OF INCOME TAX VS. STAR ANDHERI ESTATE [LAWS(BOM)-1994-3-44] [REFERRED TO]
SUBHAM GOODWILL P LTD VS. COMMISSIONER OF CUSTOMS [LAWS(DLH)-2003-3-65] [REFERRED TO]
SELECT IMPEX LTD VS. UNION OF INDIA [LAWS(DLH)-2005-9-86] [REFERRED TO]
SHIVRAM PODDAR VS. INCOME TAX OFFICER [LAWS(CAL)-1962-8-1] [REFERRED TO]
GRAHAMS HOMES AT KALIMPONG VS. STATE OF WEST BENGAL [LAWS(CAL)-1976-6-41] [REFERRED]
COMMISSIONER OF INCOME TAX CENTRAL VS. JARDINE HENDERSON LTD [LAWS(CAL)-1976-8-32] [REFERRED TO]
SHREENIWAS AND SONS VS. INCOME TAX OFFICER B WARD [LAWS(CAL)-1974-1-17] [REFERRED TO]
BURMAH SHELL OIL STORAGE AND DISTRIBUTING CO OF INDIA LTD VS. INCOME TAX OFFICER [LAWS(CAL)-1975-7-30] [REFERRED TO]
ENGINEERING PROFESIONAL CO. PVT LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1) [LAWS(GJH)-2020-1-12] [REFERRED TO]
RAMA DAIRY PRODUCTS LTD VS. SECRETARY U P KRISHI UTPADAN MANDI SAMITI [LAWS(ALL)-2003-4-97] [REFERRED TO]
MEWAD SHEET GARB VS. STATE OF RAJASTHAN [LAWS(RAJ)-1980-9-1] [REFERRED TO]
NASEER MOHD VS. INCOME TAX OFFICER B WARD JAIPUR [LAWS(RAJ)-1962-11-6] [REFERRED TO]
Delhi Cloth AND General Mills Co LTD VS. R R Gupta Commercial Tax Officer [LAWS(RAJ)-1972-10-4] [REFERRED TO]
PACIFIC EXPORTS, KATNI VS. UNION OF INDIA [LAWS(MPH)-2020-2-96] [REFERRED TO]
PHOOSA RAM VS. STATE [LAWS(RAJ)-2001-4-65] [REFERRED TO]
PHOOSA RAM VS. STATE [LAWS(RAJ)-2001-4-77] [REFERRED TO]
MUTHA PREMRAJ VS. ASSTT COMMERCIAL TAX OFFICER [LAWS(RAJ)-2002-4-65] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. GOTAN LIME STONE KHANIJ UDYOG [LAWS(RAJ)-2007-9-57] [REFERRED TO(SC) ,]
STAR PAPER MILLS LTD VS. STATE OF U P [LAWS(SC)-2006-9-71] [REFERRED TO]
SUJIT KU DHIR; SAT YABHAMA ROUT ; SK UJIRUDDIN; KAILASH CH SAHOO; PRAMOD NAYAK VS. RTO, KEONJHAR [LAWS(ORI)-2014-11-3] [REFERRED TO]
TAMILNADU STATE MARKETING CORPN. LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(MAD)-2020-2-77] [REFERRED TO]
JINDAL STEEL AND POWER LIMITED VS. THE COMMISSIONER OF INCOME TAX, HISSAR AND ORS. [LAWS(P&H)-2016-2-135] [REFERRED TO]
BIHAR MOTOR TRANSPORT FEDERATION VS. STATE OF BIHAR [LAWS(PAT)-1993-12-5] [REFERRED TO]
KAMINI DEVI VS. CHAIRMAN OF BUXAR MUNICIPALITY [LAWS(PAT)-1966-8-20] [REFERRED TO]
M/S. GODREJ & BOYEE MANUFACTURING CO. LIMITED VS. UNION OF INDIA [LAWS(P&H)-2017-3-130] [REFERRED TO]
TVL HIRA EXIM VS. COMMERCIAL TAX OFFICER [LAWS(MAD)-2018-7-408] [REFERRED TO]
DISTRICT COLLECTOR KOTTAYAM VS. CHERIYAN MARIAMMA [LAWS(KER)-1969-2-6] [REFERRED TO]
BURMAH SHELL OIL STORAGE AND DISTRIBUTING CO OF INDIA LTD VS. SALES TAX OFFICER SPECIAL CIRCLE ERNAKULAM [LAWS(KER)-1973-3-25] [REFERRED TO]
LATE BHUPENDRA BHIKHALAL DESAI VS. INCOME TAX OFFICER WARD [LAWS(GJH)-2021-3-336] [REFERRED TO]
KASHIRAM VS. INCOME TAX OFFICER [LAWS(APH)-1975-12-36] [REFERRED TO]
P BHARATHIDASAN VS. REGISTRAR, DEBTS RECOVERY TRIBUNAL - III [LAWS(MAD)-2018-4-670] [REFERRED TO]
P BHARATHIDASAN VS. REGISTRAR, DEBTS RECOVERY TRIBUNAL - III [LAWS(MAD)-2018-4-670] [REFERRED TO]
K.P. ABDUL MAJEED VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(KER)-2010-3-131] [REFERRED TO]
BANCHHANIDHI ONKARMAL VS. COMMISSIONER OF INCOME-TAX [LAWS(ORI)-1964-12-15] [REFERRED TO]
SIPANI FIBRES VS. STATE OF KARNATAKA [LAWS(KAR)-1993-4-11] [REFERRED TO]
Suresh Kumar Mishra VS. State of M.P. [LAWS(MPH)-1976-9-24] [REFERRED TO]
L SOHANRAJ VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(KAR)-2000-4-7] [REFERRED TO]
SATYA DEO RAI VS. UNION OF INDIA AND ANOTHER [LAWS(ALL)-2017-12-132] [REFERRED TO]
SUBRAMANIAM CHETTIAR AL SP PL OT PL VS. SPECIAL DEPUTY TAHSILDAR [LAWS(MAD)-1962-2-37] [REFERRED TO]
NAZIR AHMAD DALAL AND ORS. VS. UNION OF INDIA AND ORS. [LAWS(J&K)-2016-4-57] [REFERRED TO]
STERLITE INDUSTRIES (INDIA) LIMITED VS. THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE [LAWS(MAD)-2011-4-690] [REFERRED TO]
HOTEL HAMILTON COMPLEX REPRESENTED BY ITS MANAGING PARTNER M C MOHAMMED YAHYA VS. INCOME TAX SETTLEMENT COMMISSION [LAWS(KAR)-2017-9-78] [REFERRED TO]
SREE RADHA KRISHNA ALLOYS (P) LIMITED VS. ASSISTANT COMMISSIONER [LAWS(APH)-2014-2-195] [REFERRED TO]
MORVI COTTON MERCHANTS INDUSTRIAL CORPORATION LTD VS. STATE OF GUJARAT [LAWS(GJH)-1974-7-4] [REFERRED TO]
C E S C LTD VS. Deputy Commissioner of Income Tax [LAWS(CAL)-2003-6-3] [REFERRED TO]
Sri Sri Radheshyam Jew VS. Valuation Officer [LAWS(CAL)-1998-6-13] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. A K DAS [LAWS(CAL)-1969-8-14] [REFERRED TO]
KALAWATI DEVI HARLALKA VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1964-12-11] [REFERRED TO]
RAMENDRA NATH GHOSH VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1967-3-15] [REFERRED TO]
PIONEER SILK MILLS PRIVATE LIMITED VS. UNION OF INDIA [LAWS(DLH)-1991-9-24] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SAGAR MAL SHAMBHOO NATH [LAWS(ALL)-2005-12-96] [REFERRED TO]
RAM MOHAN RASTOGI VS. UNION OF INDIA [LAWS(ALL)-1984-4-8] [REFERRED TO]
BABU RAM ASHOK KUMAR VS. ANTARIM ZILA PARISHAD [LAWS(ALL)-1964-2-5] [REFERRED TO]
SHARMA AND CO VS. COMMISSIONER OF INCOME TAX [LAWS(ALL)-1964-5-5] [REFERRED TO]
S SANKAPPA VS. INCOME TAX OFFICER CENTRAL CIRCLE II BANGALORE [LAWS(SC)-1967-12-15] [DISTINGUISHED]
ADDITIONAL COMMISSIONER OF INCOME TAX VS. INDIAN PHARMACEUTICALS [LAWS(MPH)-1978-10-24] [REFERRED TO]
JAGDAMBA RICE MILL VS. BANK OF INDIA [LAWS(ORI)-2008-9-2] [REFERRED TO]
COMMISSIONER OF INCOME-TAX PATIALA VS. PATRAM DASS RAJA RAM BERI [LAWS(P&H)-1981-7-4] [REFERRED TO]
CHAMBAL GHATI SHIKSHA PRASAR SAMITI VS. STATE OF MP [LAWS(MPH)-1995-7-51] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. RAMCHAND KUNDANLAL SARAF [LAWS(MPH)-1973-4-14] [REFERRED TO]
COMMISSIONER OF INCOME TAX ANDHRA PRADESH HYDERABAD VS. RAJA REDDY MALLARAM [LAWS(SC)-1963-11-23] [RELIED ON]
SHIVRAM PODDAR VS. INCOME TAX OFFICER CENTRAL CIRCLE II CALCUTTA [LAWS(SC)-1963-12-3] [REFERRED TO]
COMMISSIONER OF INCOME TAX KANPUR VS. J K COMMERCIAL CORPORATION LTD [LAWS(SC)-1976-9-35] [RELIED ON]
PARASH NATH SHAW VS. COMMERCIAL TAX OFFICER BURTOLLA CHARGE [LAWS(ST)-1996-9-1] [REFERRED TO]
DAILY DESHER KATHA TRUST VS. STATE OF TRIPURA [LAWS(TRIP)-2020-8-41] [REFERRED TO]
NANDLAL SOHANLAL JULLUNDUR VS. COMMISSIONER OF INCOME-TAX PATIALA [LAWS(P&H)-1977-5-2] [REFERRED TO]
BALIAH T S VS. RANGACHARI T S ITO [LAWS(MAD)-1968-2-4] [REFERRED TO]
R B I BANGALORE VS. DHANALAKSHMI FUNDS INDIA LTD [LAWS(MAD)-1986-11-7] [RELIED ON]
S P JAISWAL VS. COMMISSIONER OF INCOME-TAX [LAWS(P&H)-1968-7-5] [REFERRED TO]
MESSRS. AVTAR SINGH RANJIT SINGH VS. THE ASSESSING AUTHORITY (EXCISE & TAXATION OFFICER) [LAWS(P&H)-1962-12-28] [REFERRED TO]
MARUTHI TRADERS VS. COMMERCIAL TAX OFFICER [LAWS(MAD)-2017-10-383] [REFERRED TO]
MARUTHI TRADERS VS. COMMERCIAL TAX OFFICER [LAWS(MAD)-2017-10-383] [REFERRED TO]
BHAGWAN HIRANANDANI VS. STATE OF RAJASTHAN [LAWS(RAJ)-2004-1-52] [REFERRED TO]
ANUKAMPA AVAS VIKAS PVT. LTD. VS. STATE OF RAJASTHAN [LAWS(RAJ)-2008-9-44] [REFERRED TO]
G BLOCK RESIDENTS WELFARE ASSOCIATION VS. O P WADHWA [LAWS(DLH)-2006-3-4] [REFERRED TO]
NILESHKUMAR BHUPENDRABHAI SHAH VS. UNION OF INDIA [LAWS(GJH)-2021-3-301] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. GUJARAT TRAVANCORE AGENCY [LAWS(KER)-1974-9-5] [REFERRED TO]
RADHAKRISHNA ERADI V VS. TAX RECOVERY OFFICER [LAWS(KER)-1975-11-13] [REFERRED TO]
M/S. RADHA KRISHAN INDUSTRIES VS. STATE OF H.P. [LAWS(HPH)-2021-1-2] [REFERRED TO]
LAXMAN VS. KARNATAKA STATE ROAD TRANSPORT CORPORATION BANGALORE [LAWS(KAR)-1998-2-9] [REFERRED TO]
BLESSINGS CARGO CARE PVT LTD VS. COMMISSIONER OF CUSTOMS, CHENNAI [LAWS(MAD)-2018-1-657] [REFERRED TO]
BLESSINGS CARGO CARE PVT LTD VS. COMMISSIONER OF CUSTOMS, CHENNAI [LAWS(MAD)-2018-1-657] [REFERRED TO]
RAJ BROTHERS SHIPPING PVT LTD VS. COMMISSIONER OF CUSTOMS CHENNAI VII COMMISSIONERATE [LAWS(MAD)-2018-4-268] [REFERRED TO]
RAJ BROTHERS SHIPPING PVT LTD VS. COMMISSIONER OF CUSTOMS CHENNAI VII COMMISSIONERATE [LAWS(MAD)-2018-4-268] [REFERRED TO]
Commissioner of Central Excise VS. Dhiren Gandhi [LAWS(KAR)-2011-9-197] [REFERRED TO]
PANOPHARAM AND NARAYANEEYAM VS. UNION OF INDIA (UOI) [LAWS(KER)-2010-1-139] [REFERRED TO]
BALLABH CHAUBEY VS. ADDITIONAL DISTRICT MAGISTRATE FINANCE MATHURA [LAWS(ALL)-1997-1-96] [REFERRED]
KUMAR JAGDISH CH SINHA VS. COLLECTOR OF CENTRAL EXCISE, CALCUTTA [LAWS(CAL)-1963-9-25] [REFERRED]
KUMAR PURNENDU NATH TAGORE VS. INCOME TAX OFFICER [LAWS(CAL)-1962-2-30] [REFERRED TO]
PILANI INVESTMENT CORPORATION LTD VS. INCOME TAX OFFICER [LAWS(CAL)-1966-7-21] [REFERRED TO]
NARSINGDAS BANGUR VS. INCOME TAX OFFICER CENTRAL [LAWS(CAL)-1969-9-17] [REFERRED TO]
CHANDRA SEKHAR PATHAK VS. JOGESH CHANDRA DEY [LAWS(CAL)-1970-4-1] [REFERRED TO]
AL SP PL OT PL SUBRAMANIAN CHETTIAR VS. SPECIAL DEPUTY TAHSILDAR INCOME-TAX COLLECTIONS [LAWS(MAD)-1962-2-6] [REFERRED TO]
HINDUSTAN AUTOMOBILES VS. CHIEF ELECTION OFFICER OF U.P.LUCKNOW [LAWS(ALL)-2020-2-266] [REFERRED TO]
DAHI LAXMI DAL FACTORY VS. INCOME TAX OFFICER [LAWS(ALL)-1974-9-27] [REFERRED TO]
RAJA SYED MOHAMMAD SAADAT ALI KHAN VS. WEALTH TAX OFFICER A WARD LUCKNOW [LAWS(ALL)-1963-3-14] [REFERRED TO]
INDOSWE ENGINEERS (P) LTD VS. STATE OF MAHARASHTRA [LAWS(BOM)-1995-2-127] [REFERRED]
ROOPCHAND RAGHAVJI PHANDE VS. ABHYANKAR [LAWS(BOM)-1969-12-3] [REFERRED TO]
HUSSAIN & ANR VS. UNION OF INDIA [LAWS(CAL)-2015-12-175] [REFERRED]
COMMISSIONER OF INCOME TAX CENTRAL VS. SANJAY KUMAR GUPTA [LAWS(ALL)-2005-2-1] [REFERRED TO]


JUDGEMENT

Shah, J. - (1.)C. A. Abraham hereinafter referred to as the appellant and one M.P. Thomas carried on business in food grains in partnership in the name and style of M. P. Thomas and Company at Kottayam. M. P. Thomas died on October 11, 1949. For the account years 1123, 1124 and 1125 M. E. corresponding to August 1947-July 1948, August 1948-July 1949 and August 1949-July 1950, the appellant submitted as a partner returns of the income of the firm as an unregistered firm. In the course of the assessment proceedings, it was discovered that the firm had carried on transactions in different commodities in fictitious names and had failed to disclose substantial income earned therein. By order dated November 29, 1954, the Income Tax Officer assessed the suppressed income of the firm in respect of the assessment year 1124 M.E. under the Travancore Income Tax Act and in respect of assessment years 1949-50 and 1950-51 under the Indian Income Tax Act and on the same day issued notices under S. 28 of the Indian Income Tax Act in respect of the years 1949-50 and 1950-51 and under S. 41 of the Travancore Income Tax Act for the year 1124 M.E., requiring the firm to show cause why penalty should not be imposed. These notices were served upon the appellant.
(2.)The Income Tax Officer after considering the explanation of the appellant imposed penalty upon the firm of Rs. 5,000/- in respect of the year 1124 M.E., R. 2,000/- in respect of the year 1950-51 and Rs. 22,000/- in respect of the year 1951-52. Appeals against the orders passed by the Income Tax Officer were dismissed by the Appellate Assistant Commissioner. The appellant then applied to the High Court of Judicature of Kerala praying for a writ of certiorari quashing the orders of assessment and imposition of penalty. It was claimed by the appellant inter alia that after the dissolution of the firm by the death of M. P. Thomas in October, 1949, no order imposing a penalty could be passed against the firm. The High Court rejected the application following the judgment of the Andhra Pradesh High Court in Mareddi Krishna Reddy vs. Income Tax Officer, Tenali, 1957-31 ITR 678. Against the order dismissing the petition, this appeal is preferred with certificate of the High Court.
(3.)In our view the petition filed by the appellant should not have been entertained. The Income Tax Act provides a complete machinery for assessment of tax and imposition of penalty and for obtaining relief in respect of any improper orders passed by the Income Tax authorities, and the appellant could not be permitted to abandon resort to that machinery and to invoke the jurisdiction of the High Court under Art. 226 of the Constitution when he had adequate remedy open to him by an appeal to the Tribunal. But the High Court did entertain the petition and has also granted leave to the appellant to appeal to this court. The petition having been entertained and leave having been granted, we do not think that we will be justified at this stage in dismissing the appeal in limine. On the merits, the appellant is not entitled to relief. The Income Tax Officer found that the appellant had, with a view to evade payment of tax deliberately concealed material particulars of his income. Even though the firm was carrying on transactions in food grains in diverse names, no entries in respect of those transactions in the books of account were posted and false credit entries of loans alleged to have been borrowed from several persons were made. The conditions prescribed by S. 28 (1) (c) for imposing penalty were therefore fulfilled. But says the appellant, the assessee firm had ceased to exist on the death of M. P. Thomas, and in the absence of a provision in the Indian Income Tax Act whereby liability to pay penalty may be imposed after dissolution against the firm under S. 28 (1)(c) of the Act, the order was illegal. Section 44 of the Act at the material time stood as follows:
"Where any business . . . . . . . . . carried on by a firm . . . . . . has been discontinued . . . . . . . every person who was at the time of such discontinuance . . . . . .. a partner of such firm, . . . . . . . shall in respect of the income profits and gain of the firm be jointly and severally liable to assessment under Chapter IV for the amount of tax payable and all the provisions of Chapter IV shall, so far as may be, apply to any such assessment."

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