DWARKA NATH Vs. INCOME TAX OFFICER SPECIAL CIRCLE D WARD KANPUR
LAWS(SC)-1960-3-15
SUPREME COURT OF INDIA (FROM: ALLAHABAD)
Decided on March 29,1960

DWARKA NATH Appellant
VERSUS
INCOME TAX OFFICER,SPECIAL CIRCLE,D WARD,KANPUR Respondents


Referred Judgements :-

IRANI,P. J. V. STATE OF MAD [FOLLOWED]
T C BASAPPA VS. T NAGAPPA [RELIED ON]



Cited Judgements :-

MANISH SHARMA VS. BANK OF INDIA [LAWS(MPH)-2022-6-3] [REFERRED TO]
JMFC JAURA DISTRICT MORENA VS. SHYAM SINGH [LAWS(MPH)-2020-3-314] [REFERRED TO]
JATYA PAL SINGH VS. UNION OF INDIA [LAWS(SC)-2013-4-68] [REFERRED TO]
CHANDIGARH ADMINISTRATION VS. JASMINE KAUR [LAWS(SC)-2014-9-23] [REFERRED TO]
THE STATE OF TAMIL NADU AND OTHERS VS. ELEPHANT G. RAJENDRAN AND OTHERS ETC [LAWS(SC)-2019-4-58] [REFERRED TO]
RAJENDRA RATHOR VS. MADHYA PRADESH STOCK EXCHANGE [LAWS(MPH)-1999-9-44] [REFERRED TO]
MITHOO LABS I VS. COMMISSIONER OF SALES TAX [LAWS(MPH)-1986-7-22] [REFERRED TO]
SUKHDEV SINGH VS. SHIROMANI GURDWARA PRABANDHAK COMMITTEE [LAWS(P&H)-2013-11-126] [REFERRED TO]
JASVIR SINGH VS. SHIROMANI GURDWARA PRABANDHAK COMMITTEE, SRI AMRITSAR & ANOTHER [LAWS(P&H)-2013-11-501] [REFERRED]
CHIRAG SINGHVI VS. STATE OF RAJASTHAN THROUGH POLICE COMMISSIONER, JODHPUR [LAWS(RAJ)-2017-12-86] [REFERRED TO]
MAHENDRA KARLE VS. MS. ANNABEL LAROCQUE AND ANOTHER [LAWS(KAR)-2016-7-76] [REFERRED TO]
HARI VS. STATE OF KERALA [LAWS(KER)-1993-2-50] [REFERRED TO]
SHAILESH KUMAR VS. STATE OF BIHAR [LAWS(PAT)-2019-5-136] [REFERRED TO]
PRIYANKA GAUTAM VS. STATE OF HIMACHAL PRADESH [LAWS(HPH)-2014-5-37] [REFERRED TO]
RAMJI LAL VS. FINANCIAL COMMISSIONER [LAWS(P&H)-1970-10-47] [REFERRED]
KALI RAM VS. THE STATE OF PUNJAB AND ANR. [LAWS(P&H)-1966-9-16] [REFERRED TO]
SUBASH CHANDRA BISWAL VS. STATE OF ODISHA [LAWS(ORI)-2016-10-53] [REFERRED TO]
RAM GOPAL VS. STATE OF PUNJAB [LAWS(P&H)-2001-8-220] [REFERRED]
DIRECTOR, LISIE HOSPITAL VS. ANSON FERNANDEZ AND ORS. [LAWS(KER)-2015-8-125] [REFERRED TO]
JAGJITSINGH AURORA VS. UNION OF INDIA [LAWS(GJH)-2011-12-261] [REFERRED TO]
SHAILLY CONSTRUCTION PVT LTD VS. STATE OF GUJARAT [LAWS(GJH)-2011-8-128] [REFERRED TO]
SRI AMAN SINGH AND ORS. VS. STATE OF U.P. AND ORS. [LAWS(ALL)-2004-9-312] [REFERRED TO]
SURENDRA NATH RAI VS. PRAHLAD SINGH [LAWS(ALL)-2002-5-39] [REFERRED TO]
TESSY KURUVILLA VS. AGRL. INCOME TAX OFFICER [LAWS(KER)-1984-3-37] [REFERRED TO]
RICH SOURCE INTERNATIONAL VS. ADDITIONAL DIRECTOR GENERAL OF FOREIGN TRADE MINISTRY OF COMMERCE AND INDUSTRY [LAWS(MAD)-2009-1-148] [REFERRED TO]
M HUSSAIN ABDUL KHADER VS. JOINT SECRETARY TO GOVERNMENT OF INDIA [LAWS(MAD)-2009-11-34] [REFERRED TO]
GEETA DAS DR VS. UNION OF INDIA [LAWS(GAU)-2007-12-12] [REFERRED TO]
ASHIS KUMAR CHAKRAVORTY VS. UNION OF INDIA [LAWS(GAU)-2006-6-72] [REFERRED TO]
NEW INDIA ASSURANCE CO LTD VS. LOHIT DISTRICT LEGAL SERVICE AUTHORITY [LAWS(GAU)-2008-5-43] [REFERRED TO]
MONIRA KHATUN VS. STATE OF ASSAM [LAWS(GAU)-2008-6-9] [REFERRED TO]
BIG STAR G. SERVICES PVT. LTD VS. BODOLAND TERRITORIAL COUNCIL, KOKRAJHAR [LAWS(GAU)-2012-6-113] [REFERRED TO]
NARYANAN CONSULTANCY VS. INDIAN OIL CORPORATION LTD. AND ORS. [LAWS(DLH)-2009-3-357] [REFERRED TO]
SHANTI MUKAND HOSPITAL VS. RINCHU [LAWS(DLH)-2007-12-55] [REFERRED TO]
SIMBHAOLI SUGAR MILLS LIMITED VS. STATE OF U P [LAWS(ALL)-1996-3-48] [REFERRED TO]
PRADUMN CHAUBEY VS. REGISTRAR CO OPERATIVE SOCIETIES U P LUCKNOW [LAWS(ALL)-1996-7-17] [REFERRED TO]
GUJARAT RAJYA KAMDAR SANGH VS. STATE OF GUJARAT [LAWS(GJH)-1995-8-2] [REFERRED TO]
SAKEENA WD O ALIMAHOMED JUMARDIKHAN VS. KUSUMBI WD O ABDULKHAN JUMARDIKHAN [LAWS(BOM)-1982-12-28] [REFERRED TO]
DIPALI GHOSH VS. STATE OF WEST BENGAL AND OTHERS [LAWS(CAL)-1993-6-49] [REFERRED TO]
SHELLY JAFFRE LATIF VS. STATE OF WEST BENGAL [LAWS(CAL)-2003-12-26] [REFERRED TO]
USHA UTHUP VS. STATE OF WEST BENGAL [LAWS(CAL)-1983-9-32] [REFERRED TO]
GOVERNMENT OF INDIA VS. NATIONAL TOBACCO CO OF INDIA LIMITED CALCUTTA [LAWS(APH)-1977-3-35] [REFERRED TO]
AVTAR SINGH HIT VS. DELHI SIKH GURUDWARA MANAGEMENT COMMITTEE [LAWS(DLH)-2006-1-15] [REFERRED TO]
PRAMOD KUMAR TIWARI VS. BADRI NARAIN PANDEY [LAWS(ALL)-1977-7-12] [REFERRED TO]
DEBASHISH DEY VS. STATE OF ASSAM [LAWS(GAU)-2004-11-35] [REFERRED TO]
BIDHU DEBBARMA VS. STATE OF TRIPURA [LAWS(GAU)-2006-11-65] [REFERRED TO]
PARAG SAIKIA AND ANOTHER VS. BISHU RAM BORA AND OTHERS [LAWS(GAU)-1983-5-11] [REFERRED TO]
U.P.Shaskiya Adhivakta Kalyan Samiti, 8, Mustafa Market, SI VS. State of U.P. [LAWS(ALL)-2012-1-307] [REFERRED TO]
NAGINA DEVI VS. STATE OF UP [LAWS(ALL)-2010-7-137] [REFERRED TO]
ARUNA RAMCHANDRA SHANBAUG VS. UNION OF INDIA [LAWS(SC)-2011-3-66] [REFERRED]
RBF RIG CORPORATION MUMBAI VS. COMMISSIONER OF CUSTOMS [LAWS(SC)-2011-2-13] [REFERRED TO]
VIJAY MEHTA VS. STATE OF RAJASTHAN [LAWS(RAJ)-1979-11-13] [REFERRED TO]
AMAR NATH PODDAR VS. STATE OF BIHAR [LAWS(PAT)-2021-4-9] [REFERRED TO]
ANDI MUKTA SADGURU SHREE MUKTAJEE VANDAS SWAMI SUVARNA JAYANTI MAHOTSAV SMARAK TRUST VS. V R RUDANI [LAWS(SC)-1989-4-61] [RELIED ON]
SADIN MEHER VS. STATE OF ORISSA [LAWS(ORI)-2007-10-18] [REFERRED TO]
AUGUSTINE KUJUR, S/O. LATE MAHATO ORAM @ KUJUR AND ORS. VS. STATE OF ORISSA AND ORS. [LAWS(ORI)-2011-7-44] [REFERRED TO]
ASHOK KUMAR VS. INDUSTRIAL COURT INDORE [LAWS(MPH)-1988-8-55] [REFERRED TO]
HINDU RELIGIOUS & CHARITABLE ENDOWMENTS BOARD AND ORS. VS. ATHITIA GNAANAM [LAWS(MAD)-2015-3-197] [REFERRED TO]
RAM PARSHAD VS. INDIAN INSTITUTE OF BANKERS [LAWS(P&H)-1991-5-41] [REFERRED TO]
SURESH KUMAR VS. UNION OF INDIA [LAWS(P&H)-1968-3-24] [REFERRED TO]
ANANDA RAO S M VS. COMMISSIONER OF INCOME TAX [LAWS(KAR)-1967-3-17] [REFERRED TO]
ROMA SONKAR VS. STATE OF M.P. AND ANOTHER [LAWS(MPH)-2016-3-97] [REFERRED TO]
ASIA BI (M.S. SALAMATH TRANSPORTS) AND ANR. VS. RAVI ROADWAYS AND ORS. [LAWS(MAD)-1965-10-32] [REFERRED TO]
THE STATE OF MADRAS REPRESENTED BY THE SECRETARY TO GOVERNMENT, RURAL DEVELOPMENT AND LOCAL ADMINISTRATION DEPARTMENT VS. TIRUNEVELI MUNICIPAL COUNCIL, REPRESENTED BY ITS CHAIRMAN THIRU M. ABDUL MAJID [LAWS(MAD)-1966-9-29] [REFERRED TO]
SINGAM CHETTY ATEENDROOLOO CHETTY CHARITIES VS. ADDITIONAL COMMISSIONER OF INCOME TAX [LAWS(MAD)-1971-9-1] [REFERRED TO]
RADHAKRISHNA VS. MYSORE SUGAR COMPANY LTD [LAWS(KAR)-1995-1-55] [REFERRED TO]
SIR M VISWESWARAYA EDUCATION TRUST VS. STATE OF KARNATAKA [LAWS(KAR)-1986-4-15] [REFERRED TO]
SRIMANTA SANKARDEV NAMGHAR SAMITY VS. INDIAN OIL CORPORATION LTD [LAWS(GAU)-2016-3-82] [REFERRED]
G Gengavarajan VS. Chennai Metropolitan Development Authority [LAWS(MAD)-2004-9-10] [REFERRED TO]
SOCIETY OF AUDITORS CHENNAI AND VS. COMPTROLLER AND AUDITOR GENERAL OF INDIA NEW DELHI [LAWS(MAD)-1999-10-50] [REFERRED TO]
MANAGEMENT OF GE POWER CONTROLS PVT LTD VS. WORKMEN OF GE POWER CONTROLS PVT LTD [LAWS(MAD)-2004-12-106] [REFERRED TO]
ATUL KANTILAL SHAH VS. JYOTI LIMITED [LAWS(GJH)-2014-10-43] [REFERRED TO]
V J PATEL CHAIRMAN VS. REGISTRAR OF CO OPERTIVE SOCIETIES [LAWS(GJH)-2010-2-37] [REFERRED TO]
GIRDHARI LAL GOOMER VS. P P GAMBHIR [LAWS(DLH)-2011-2-295] [REFERRED TO]
DEEP CHAND SOOD VS. STATE OF HIMACHAL PRADESH [LAWS(HPH)-1996-3-7] [REFERRED TO]
JITENDRA PAL VS. COMMITTEE OF MANAGEMENT, KANYA KALYAN GURUKUL SHIKSHA SANSTHAN UCHCHATTAR MADHYAMIK VIDYALAYA AND ORS. [LAWS(ALL)-1992-8-111] [REFERRED TO]
ALLAH TALA VS. DY DIRECTOR OF CONSOLIDATION KANPUR [LAWS(ALL)-1992-9-21] [REFERRED TO]
GANIBHAI MUSABHAI VS. STATE OF GUJARAT [LAWS(GJH)-1968-3-8] [REFERRED]
ALL ASSAM ELEMENTARY TEACHER EDUCATORS ASSOCIATION VS. STATE OF ASSAM [LAWS(GAU)-2022-3-37] [REFERRED TO]
BABAR ALI SARDAR VS. MANIMOHAN PATRA [LAWS(CAL)-1966-6-7] [REFERRED TO]
CHANDRA SEKHAR PROSAD VS. KAMAL PROSAD BISWAS [LAWS(CAL)-1967-1-10] [REFERRED TO]
NONGMAITHEM ONGBI KUNJABATI DEVI VS. DISTRICT MAGISTRATE IMPHAL [LAWS(GAU)-2000-6-7] [REFERRED TO]
MANAS KUMAR SARKAR VS. STATE OF WEST BENGAL [LAWS(CAL)-2019-11-8] [REFERRED TO]
SUDARSHAN SINGH VS. VIJAY BAHADUR [LAWS(ALL)-2013-5-74] [REFERRED TO]
JYOTI KUMAR MALVIYA VS. INDIAN FARMERS FERTILIZERS CO OPERATIVE LTD [LAWS(ALL)-2006-3-14] [REFERRED TO]
BIHARI LAL CHAUHAN VS. DIRECTOR OF FACTORIES [LAWS(ALL)-2003-1-174] [REFERRED TO]
ABDAUL AHAD AND OTHERS VS. ADDITIONAL DISTRICT JUDGE AND OTHER [LAWS(ALL)-2002-5-177] [REFERRED TO]
STATE TRANSPORT AUTHORITY, WEST BENGAL VS. JOYDEB SAMANTA & ORS. [LAWS(CAL)-1994-5-19] [REFERRED TO]
Dunlop India LTD VS. Arun Chandra Sinha Assistant Commissioner of Income tax [LAWS(CAL)-1994-7-20] [REFERRED TO]
OM PRAKASH GUPTA VS. STATE OF ANDHRA PRADESH [LAWS(APH)-1996-12-71] [REFERRED TO]
TRILOCHANA K DOSHI VS. STOCK EXCHANGE OF INDIA [LAWS(BOM)-1999-10-24] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. SUNDERLAL LATE [LAWS(ALL)-1973-9-10] [REFERRED TO]
MANOJ AMBARAM KAHAR VS. INDIAN RED CROSS SOCIETY [LAWS(GJH)-2016-7-26] [REFERRED TO]
DHARMENDRA PATWA VS. STATE OF C G [LAWS(CHH)-2014-2-60] [REFERRED TO]
ARUNA DIXIT VS. STATE OF C.G. AND ORS. [LAWS(CHH)-2015-5-21] [REFERRED TO]
JITENDRA KUMAR SINGH AND ORS. VS. STATE OF U.P. AND ORS. [LAWS(ALL)-2020-3-137] [REFERRED TO]
R.M. RAMESH BABU AND ORS. VS. UNION OF INDIA AND ORS. [LAWS(APH)-2015-9-40] [REFERRED TO]
A.B.VENKATESWARA RAO VS. STATE OF ANDHRA PRADESH [LAWS(APH)-2020-5-13] [REFERRED TO]
BADRINATH VS. GOVERNMENT OF TAMIL NADU [LAWS(SC)-2000-9-172] [REFERRED]
DHARA GRAM SEWA SEHKARI SAMITI VS. INDIAN FARMERS FERTILIZERS [LAWS(RAJ)-1992-7-68] [REFERRED TO]
CHANDRA PRAKASH CHATURVEDI VS. SECRETERY SETH MOTILAL [LAWS(RAJ)-1992-8-53] [REFERRED TO(SC)]
JEET MAI LODHA VS. SAGHAN KSHETRA VIKAS SAMITI, RAJSAMAND [LAWS(RAJ)-1997-8-82] [REFERRED TO]
S. KRISHNA SRADHA VS. STATE OF ANDHRA PRADESH [LAWS(SC)-2017-1-88] [REFERRED TO]
STATE BANK OF INDIA VS. MANOJ THAKUR [LAWS(UTN)-2015-5-26] [REFERRED TO]
ANIL KUMAR SHUKLA VS. NATIONAL COUNCIL FOR TEACHERS EDUCATION [LAWS(RAJ)-2017-2-266] [REFERRED TO]
AGARWAL MEDICAL AND GENERAL STORES VS. STATE OF MADHYA PRADESH [LAWS(MPH)-1973-3-10] [REFERRED TO]
PIYARA SINGH VS. SHIROMANI GURDWARA PRABANDHAK COMMITTEE, AMRITSAR [LAWS(P&H)-2013-11-525] [REFERRED]
UDHAM SINGH VS. SHIROMANI GURDWARA PRABANDHAK COMMITTEE, AMRITSAR [LAWS(P&H)-2013-12-434] [REFERRED]
CHANAMBAM SHARAT SINGH VS. STATE OF MANIPUR [LAWS(MANIP)-2018-5-12] [REFERRED TO]
RADHAKRISHNAN NAIR VS. UNION OF INDIA [LAWS(MEGH)-2014-3-27] [REFERRED TO]
SAHELA RAM SON OF CH DHAN SINGH VS. STATE OF PUNJAB [LAWS(P&H)-1967-5-1] [REFERRED TO]
KALYANMAL JAISANI VS. STATE OF RAJASTHAN [LAWS(RAJ)-1972-3-5] [REFERRED TO]
GOVERNMENT OF TAMIL NADU VS. S PALAYAM [LAWS(MAD)-1994-8-62] [REFERRED TO]
THE GOVT. OF ASSAM, TO BE REPRESENTED BY THE COMMISSIONER AND SECY. TO THE GOVT. OF ASSAM, HOME AND POLITICAL DEPTT., DISPUR, GUWAHATI VS. MAMEZA KHATUN AND ORS, D/O LATE HARAN KAZI, R/O SHAKHARI PARA, P.O. JAMADGHT, P.S. SOUTH SALMARA, DIST. DHUBRI, ASSAM [LAWS(GAU)-2015-10-81] [REFERRED TO]
AIR CMDER MRIGENDRA SINGH, VSM VS. UNION OF INDIA [LAWS(GAU)-2013-2-52] [REFERRED TO]
MADRAS REFINERIES LTD VS. ASST COMMISSIONER CENTRAL ASSESSMENT CIRCLE IV [LAWS(MAD)-2010-1-371] [REFERRED TO]
DULAL CHAND PRAMANICK VS. COMMISSIONER OF INCOME TAX ORISSA [LAWS(ORI)-1970-9-9] [REFERRED TO]
USHA ABRAHAM VS. SUN PHARMACEUTICAL INDUSTRIES LTD., CHENNAI AND OTHERS [LAWS(MAD)-1998-6-134] [REFERRED TO]
STATE OF GUJARAT VS. UNION OF INDIA [LAWS(GJH)-2018-5-92] [REFERRED TO]
SWAMI VIVEKANANDNAGAR COOPOERATIVE HOUSING SOCIETY LIMITED VS. AHMEDABAD MUNICIPAL CORPORATION [LAWS(GJH)-2022-6-633] [REFERRED TO]
SIMI A.C. VS. THE SECRETARY [LAWS(KER)-2014-10-236] [REFERRED TO]
ASSOCIATION OF MILMA OFFICERS VS. STATE OF KERALA [LAWS(KER)-2014-12-165] [REFERRED TO]
P.V. MANOHARAN VS. THE KERALA STATE CO-OPERATIVE ELECTION COMMISSION AND ORS. [LAWS(KER)-2016-2-24] [REFERRED TO]
KRISHNA RAJ VS. STATE OF KERALA [LAWS(KER)-1979-7-33] [REFERRED TO]
STATE OF KERALA VS. LUKOSE [LAWS(KER)-1981-4-8] [REFERRED TO]
BANASKANTHA JILLA SAHAKARI DUDH UTPADAK SANGH LTD VS. MEGHRAJBHAI GALBABHAI PATEL [LAWS(GJH)-2013-10-275] [REFERRED TO]
AMANDEEP SINGH VS. UNIVERSITY OF DELHI AND ORS. [LAWS(DLH)-2015-8-2] [REFERRED TO]
AJMER SINGH VS. HAMIRPUR DISTT.CO-OP.MARKETING AND CONSUMERS FEDERATION LTD. [LAWS(HPH)-1994-10-16] [REFERRED TO]
RAJENDER KUMAR AND ANR. AND VS. STATE COUNCIL OF EDUCATION RESEARCH AND TRAINING AND ORS. [LAWS(DLH)-2009-1-267] [REFERRED TO]
RAM SINGH VS. SPECIAL JUDGE E C ACT ADDITIONAL DISTRICT JUDGE BALLIA [LAWS(ALL)-1993-2-25] [RELIED ON]
GAJENDRA KUMAR SHARMA VS. GENERAL MANAGER THE BAJPUR CO OPERATIVE SUGAR FACTORY LTD [LAWS(ALL)-1999-9-191] [REFERRED TO]
SAHARA INDIA MUTUAL BENEFIT CO LTD VS. ASSTT CIT [LAWS(ALL)-2000-5-239] [REFERRED]
S A R CHAURASIA VS. UNION OF INDIA [LAWS(ALL)-2002-1-135] [REFERRED TO]
MANSAROVAR INVESTMENTS LTD VS. CIT [LAWS(DLH)-2006-4-177] [REFERRED TO]
INDRANI CHAKRABORTY VS. STATE OF WEST BENGAL [LAWS(CAL)-2014-9-153] [REFERRED TO]
BISWAJIT DAS VS. STATE OF WEST BENGAL [LAWS(CAL)-2017-4-56] [REFERRED TO]
RAM BILASH GOEL VS. THE MANAGEMENT OF LAKWA TEA ESTATE AND ANR. [LAWS(GAU)-1981-5-8] [REFERRED TO]
PANNALAL GANGULY VS. STATE OF TRIPURA [LAWS(GAU)-1991-6-6] [REFERRED TO]
ORIENTAL INSURANCE CO LTD VS. REJINA BEGUM [LAWS(GAU)-2005-1-1] [REFERRED TO]
LATIF CHHMTUMIYA SHAIKH VS. STATE OF GUJARAT [LAWS(GJH)-2000-6-56] [REFERRED TO]
MISCELLANEOUS MAZDOOR SABHA VS. STATE OF GUJARAT [LAWS(GJH)-1992-1-59] [REFERRED TO]
RATIA BORDOLOI VS. STATE OF ASSAM [LAWS(GAU)-2020-11-19] [REFERRED TO]
REGIONAL DIRECTOR FOOD MINISTRY OF FOOD AND AGRICULTURE EASTERN REGION GOVERNMENT OF INDIA VS. ARJAN SINGH BHANGOO [LAWS(CAL)-1968-12-3] [REFERRED TO]
S K AWASTHY VS. M R BHOPE PRESIDING OFFICER 1ST LABOUR COURT [LAWS(BOM)-1993-1-7] [REFERRED TO]
VINOBHA BHAVE NAGAR GODAVARI ADHYAPAK COOPERATIVE HOUSING SOCIETY LTD VS. CENTRAL RAILWAY [LAWS(BOM)-2020-12-9] [REFERRED TO]
RUSTAM PHIROZE MEHTA VS. STATE OF MAHARASHTRA [LAWS(BOM)-2021-7-97] [REFERRED TO]
JAYANTILAL BHAGWANDAS SHAH AND VS. STATE OF MAHARASHTRA [LAWS(BOM)-1981-1-33] [REFERRED TO]
YOGESH KANTILAL PATEL VS. HOME SECRETARY HOME DEPARTMENT GOVT OF MAH [LAWS(BOM)-1987-12-21] [REFERRED TO]
NELLIMARLA JUTE MILLS CO. LTD. AND ANR. VS. JUTE CORPORATION OF INDIA LTD. AND ANR. [LAWS(CAL)-1989-9-65] [REFERRED TO]
KONASEEMA CO OP CENTRAL BANK LTD VS. N SEETHARAMA RAJU [LAWS(APH)-1990-3-18] [REFERRED TO]
S D SIDDHIQUI VS. UNIVERSITY OF DELHI [LAWS(DLH)-2005-10-2] [REFERRED TO]
D S VEER RANJI VS. CIBA SPECIALTY CHEMICALS I LIMITED [LAWS(BOM)-2001-10-40] [REFERRED TO]
RAM PALAT SINGH VS. SRI KALPNATH RAI [LAWS(ALL)-1984-5-61] [REFERRED TO]
ANOOP MISHRA VS. STATE OF CHHATTISGARH AND ORS. [LAWS(CHH)-2015-7-6] [REFERRED TO]
GAURAV KAPOOR VS. STATE OF U.P. [LAWS(ALL)-2019-11-253] [REFERRED TO]
SATISH KUMAR AND 2 ORS VS. UNION OF INDIA AND 5 ORS [LAWS(ALL)-2016-9-111] [REFERRED]
COMMITTEE OF MANAGEMENT, DADAR ASHRAM TRUST SOCIETY AND OTHERS VS. MAHATMA GANDHI KASHI VIDYAPEETH, VARANASI AND OTHERS [LAWS(ALL)-2016-12-127] [REFERRED TO]
INDIABULLS HOUSING FINANCE LTD VS. SURYA CHAKRA POWER CORPORATION LTD [LAWS(APH)-2015-6-4] [REFERRED TO]
V VENUGOPAL VS. JOINT COLLECTOR CHITTOOR DISTRICT AT CHITTOOR [LAWS(APH)-2010-4-28] [REFERRED TO]
KISHORE SHARAN VS. STATE OF RAJASTHAN [LAWS(RAJ)-1992-2-34] [REFERRED TO]
U P SALES TAX SERVICE ASSOCIATION VS. TAXATION BAR ASSOCIATION AGRA [LAWS(SC)-1995-9-99] [DISTINGUISHED]
VINAY KUMAR SHAILENDRA VS. DELHI HIGH COURT LEGAL SERVICES COMMITTEE [LAWS(SC)-2014-9-66] [REFERRED TO]
JASBHAI MOTIBHAI DESAI VS. ROSHAN KUMAR HAJI BASHIR AHMED [LAWS(SC)-1975-12-39] [RELIED ON]
COMPTROLLER AND AUDITOR GENERAL OF INDIA GIAN PRAKASH NEW DELHI VS. K S JAGANNATHAN [LAWS(SC)-1986-4-60] [RELIED ON]
B. SUPRIYA VS. NATIONAL INSURANCE COMPANY LIMITED [LAWS(MAD)-2013-9-177] [REFERRED TO]
K. NIRMAL VS. CHAIRMAN, TAMIL NADU PUBLIC SERVICE COMMISSION [LAWS(MAD)-2014-3-5] [REFERRED TO]
K C JOHN VS. LIQUIDATOR WADAKKANCHERRY HOUSING CO-OPERATIVE SOCIETY LTD [LAWS(KER)-2005-11-4] [REFERRED TO]
AVTAR SINGH VS. SHIROMANI GURDWARA PRABANDHAK COMMITTEE, AMRITSAR [LAWS(P&H)-2013-11-524] [REFERRED]
M/S A-ONE MEGA MART P. LIMITED AND OTHERS VS. HDFC BANK AND ANOTHER [LAWS(P&H)-2012-9-139] [REFERRED TO]
DR. SAPANA VERMA, D/O SHRI ANAND KUMAR VERMA AND OTHERS VS. THE MAGADH UNIVERSITY [LAWS(PAT)-2018-5-137] [REFERRED TO]
MAHIMA CHAND GANGWAR VS. STATE OF MADHYA PRADESH [LAWS(MPH)-2016-3-68] [REFERRED TO]
SEETHALAKSHMI AMMAL VS. STATE OF TAMIL NADU [LAWS(MAD)-1991-12-1] [REFERRED TO]
SANTOSH KUMAR VS. DR. HARI SINGH GAUR VISHWAVIDYALAYA & ANOTHER [LAWS(MPH)-2016-6-122] [REFERRED TO]
SHRIRAM SHARMA VS. SHYAM SINGH [LAWS(MPH)-2020-3-297] [REFERRED TO]
JAYARANI T. VS. THE ASSISTANT REGISTRAR OF CO-OPERATIVE SOCIETIES (GENERAL) AND ORS. [LAWS(KER)-2016-3-107] [REFERRED TO]
PRASANNA KUMAR NAYAK VS. NATIONAL INSURANCE CO [LAWS(ORI)-1992-1-2] [REFERRED TO]
SHUBHAM BHUSHAN VS. ST MARYS CONVENT INTER COLLEGE ALLAHABAD [LAWS(ALL)-2003-9-180] [REFERRED TO]
SHUBHAM BHUSHAN VS. ST MARYS CONVENT INTER COLLEGE ALLAHABAD [LAWS(ALL)-2003-9-180] [REFERRED TO]
GUJARAT HOMEOPATHIC SOCIETY VS. JAYANTILAL RAMANLAL JAYASWAL [LAWS(GJH)-2004-1-39] [REFERRED TO]
DR. PALLAVI MANOHAR DALVI VS. STATE OF MAHARASHTRA [LAWS(BOM)-2022-5-62] [REFERRED TO]
RAM KRISHNA KULWANT RAI VS. UNION OF INDIA [LAWS(CAL)-1968-4-4] [REFERRED TO]
BROOKE BOND AND CO LTD VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1969-9-10] [REFERRED TO]
GOPAL CHAND SEN VS. INCOME TAX OFFICER [LAWS(CAL)-1976-6-1] [REFERRED TO]
ARVINDBHAI MULUBHAI BHUTAIYA VS. AMRELI DISTRICT CENTRAL CO OP BANK LIMITED [LAWS(GJH)-1998-3-9] [RELIED ON]
WORKMEN PEPSICO INDIA HOLDING LTD VS. DEPUTY LABOUR COMMISSIONER KANPUR [LAWS(ALL)-2000-4-128] [REFERRED TO]
PARAMJIT SINGH SARNA DELHI SIKH GURDWARA COMMITTEE VS. AVTAR SINGH HIT [LAWS(DLH)-2006-3-18] [REFERRED TO]
PREM SINGH RAWAT VS. UOI [LAWS(DLH)-2010-2-178] [REFERRED TO]
STATE OF ASSAM VS. BHAGYA KALITA [LAWS(GAU)-2005-10-6] [REFERRED TO]
PRALAY SARAN CHAKRABORTY VS. STATE BANK OF INDIA [LAWS(GAU)-1996-9-4] [REFERRED TO]
GANESH DAS VS. STATE OF WEST BENGAL [LAWS(CAL)-2019-9-130] [REFERRED TO]
KENDRIYA VIDYALAYA SANGATHAN VS. SHRI PREM NARAYAN PANDEY [LAWS(CAL)-2011-4-6] [REFERRED TO]
Air Vice Marshal J S Kumar VS. Governing Council of Air Force Sports Complex [LAWS(DLH)-2006-1-179] [REFERRED TO]
NIZAMS RELIGIOUS ENDOWMENT TRUST HEH VS. INCOME TAX OFFICER [LAWS(APH)-1979-2-10] [REFERRED TO]
T PARIMALA PRASAD VS. GENERAL SECRETARY YMCA OF GREATER HYDERABAD [LAWS(APH)-1995-10-28] [REFERRED TO]
GURBAKSH SINGH VS. DELHI DEVELOPMENT CORPORATION [LAWS(DLH)-1978-5-4] [REFERRED TO]
DISTRICT CO OPERATIVE BANK LTD VS. DEPUTY REGISTRAR COOPERATIVE SOCIETIES [LAWS(ALL)-1972-10-9] [REFERRED TO]
SHADILAL SUGAR AND GENERAL MILLS LIMITED VS. UNION OF INDIA [LAWS(ALL)-1971-4-15] [REFERRED TO]
SIYARAM KURRE VS. STATE OF CHHATTISGARH [LAWS(CHH)-2022-1-70] [REFERRED TO]
DHANANJAY RAO VS. ALKEM LABORATORIES LTD. AND ORS. [LAWS(ALL)-2015-8-276] [REFERRED TO]
FEDERATION OF NOIDA RESIDENTS WELFARE ASSOCIATION VS. NOIDA TOLL BRIDGE COMPANY LTD. AND OTHERS [LAWS(ALL)-2016-10-135] [REFERRED TO]
SECRETARY CANNANORE DISTRICT MUSLIM EDUCATIONAL ASSOCIATION KANPUR VS. STATE OF KERALA [LAWS(SC)-2010-5-45] [REFERRED TO]
KHADI GRAMODYOG PRATISTHAN VS. STATE OF RAJASTHAN [LAWS(RAJ)-2000-1-48] [REFERRED TO]
JAIPUR POLYSPIN LTD VS. STATE OF RAJASTHAN [LAWS(RAJ)-1991-12-29] [REFERRED TO]
MILAPCHAND KANUNGO VS. UNION OF INDIA [LAWS(RAJ)-1975-12-7] [REFERRED TO]
UMAJI KESHAO MESHRAM VS. RADHIKABAI WIDOW OF ANANDRAO BANAPRKAR [LAWS(SC)-1986-3-25] [RELIED ON]
ADDITIONAL SECRETARY TO THE GOVERNMENT OF INDIA VS. ALKA SUBHASH GADIA [LAWS(SC)-1990-12-34] [REFERRED TO]
LIC OF INDIA VS. CONSUMER EDUCATION AND RESEARCH CENTRE [LAWS(SC)-1995-5-51] [RELIED ON]
R.ANNAL VS. STATE OF TAMIL NADU [LAWS(MAD)-2019-4-620] [REFERRED TO]
THE COMMISSIONER OF COMMERCIAL TAXES VS. M/S. EMPEE DISTILLERIES LTD. [LAWS(MAD)-2017-11-186] [REFERRED TO]
BHIVA RAM VS. STATE OF RAJASTHAN [LAWS(RAJ)-2000-4-7] [REFERRED TO]
BHAIYA RAM VS. STATE OF RAJASTHAN [LAWS(RAJ)-2000-4-30] [REFERRED TO]
LARSEN & TOUBRO EMPLOYEES UNION, REP. BY ITS SECRETARY, R. RAMU VS. THE LABOUR OFFICER (CONCILIATION), OFFICE OF THE LABOUR OFFICER (CONCILIATION), GOVERNMENT OF PUDHUCHERRY, PUDHUCHERRY [LAWS(MAD)-2016-10-58] [REFERRED TO]
ANNAKUTTY ROBERT VS. STATE OF KERALA [LAWS(KER)-2000-11-30] [REFERRED]
MADHUMOHAN VS. STATE OF KERALA [LAWS(KER)-2000-3-17] [REFERRED TO]
STATE OF KERALA VS. ST GREGORIOUS MEDICAL MISSION [LAWS(KER)-1989-12-6] [REFERRED TO]
BHUPINDER SINGH VS. COMMISSIONER JULLUNDUR DIVISION, JULLUNDUR AND ANOTHER [LAWS(P&H)-1966-5-31] [REFERRED TO]
BEANT SINGH BATH VS. THE UNION OF INDIA (UOI) AND ORS. [LAWS(P&H)-1969-1-28] [REFERRED TO]
THE BIHAR STATE ELECTRONICS DEVELOPMENT CORPORATION AND ORS. VS. JAYANT PRASAD SAHA AND ORS. [LAWS(PAT)-2013-8-119] [REFERRED TO]
STATE OF KERALA VS. MANAGER,NIDUVALOOR A.U.P. SCHOOL [LAWS(KER)-2022-7-21] [REFERRED TO]
SANJAYA DAS VS. STATE OF ODISHA [LAWS(ORI)-2014-2-12] [REFERRED TO]
NETBALL ASSOCIATION OF CHANDIGARH VS. UNION OF INDIA (P&H) [LAWS(P&H)-2017-5-81] [REFERRED TO]
S SENTHIL KUMAR VS. SECRETARY TAMIL NADU PUBLIC SERVICE COMMISSION - 600 002 [LAWS(MAD)-2008-7-217] [REFERRED TO]
A ESWARAMOORTHY VS. SECRETARY TO GOVERNMENT CHENNAI [LAWS(MAD)-2009-11-596] [REFERRED TO]
MADRAS REFINERIES LTD. VS. ASSISTANT COMMISSIONER AND ORS. [LAWS(MAD)-2010-1-670] [REFERRED TO]
BENUDHAR MISRA VS. THE STATE OF ORISSA AND ANR. [LAWS(ORI)-1966-8-16] [REFERRED TO]
AMILAL AGRAWALLA VS. COMMISSIONER OF INCOME TAX [LAWS(ORI)-1970-5-4] [REFERRED TO (SC) : TC56R.1129 AND]
T NEETHIVILANGAN VS. MANAGING DIRECTOR TAMIL NADU STATE TRANSPORT CORPORATION UNIT I KUMBAKONAM [LAWS(MAD)-1999-11-68] [REFERRED TO]
INDIAN INFRASTRUCTURE EQUIPMENT LTD. VS. CHECK-POST OFFICER [LAWS(MPH)-2007-3-108] [REFERRED TO]
SUMITH VS. STATE OF KERALA [LAWS(KER)-2012-4-188] [REFERRED TO]
DAHYABHAI MOHANBHAI PATEL VS. UNION OF INDIA [LAWS(GJH)-2013-3-237] [REFERRED TO]
AMAN SINGH VS. STATE OF U P [LAWS(ALL)-2005-5-150] [REFERRED TO]
KISAN SAHKARI CHINI MILLS LTD VS. RAKESH CHANDRA GANGWAR [LAWS(ALL)-2004-5-133] [REFERRED TO]
TIRLOK SINGH VS. UNION OF INDIA (UOI) AND ANR. [LAWS(DLH)-2010-4-311] [REFERRED TO]
GOPAL KRISHAN BHASIN VS. STATE BANK OF PATIALA AND ORS. [LAWS(DLH)-2015-3-423] [REFERRED TO]
K R JADAV VS. DIRECTOR GENERAL AND INSPECTOR GENERAL OF POLICE [LAWS(GJH)-2011-5-139] [REFERRED TO]
DELHI HIGH COURT LEGEL SERVICES COMMITTEE VS. GOVT. OF NCT OF DELHI [LAWS(DLH)-2009-9-211] [REFERRED TO]
JAGDISH N. SHETTY VS. COMMISSIONER OF POLICE [LAWS(BOM)-2013-10-137] [REFERRED TO]
PURSHOTTAM DAS TANDON VS. MILITARY ESTATE OFFICER [LAWS(ALL)-2000-7-69] [REFERRED TO]
NASIM AKHTAR KHAN VS. BASIC SHIKSHA ADHIKARI GHAZIPUR [LAWS(ALL)-1994-11-59] [REFERRED TO]
RAJKUMAR PRASAD VS. STATE OF ARUNACHAL PRADESH [LAWS(GAU)-2005-9-55] [REFERRED TO]
HEM KANTA BURAGOHAIN VS. THE ASSAM BOARD OF REVENUE AND ORS. [LAWS(GAU)-1984-1-15] [REFERRED TO]
REGIONAL DIRECTOR, STAFF SELECTION COMMISSION CENTRAL REG VS. CENTRAL ADMINISTRATIVE TRIBUNAL, ALLAHABAD [LAWS(ALL)-2014-4-439] [REFERRED TO]
SUDHANGSU MAZUMDAR VS. C S JHA COMMONWEALTH SECRETARY [LAWS(CAL)-1966-10-2] [REFERRED TO]
CONSUMER EDUCATION AND RESEARCH CENTRE VS. STATE OF GUJARAT [LAWS(GJH)-1981-6-13] [REFERRED TO]
GOPAL VINAYAK GODSE VS. UNION OF INDIA [LAWS(BOM)-1969-8-6] [REFERRED TO]
K N SRIVATSAVA DR VS. UNIVERSITY OF HYDERABAD [LAWS(APH)-1995-11-138] [REFERRED TO]
VARANASI NARAYANA VS. STATE OF ANDHRA PRADESH [LAWS(APH)-1982-8-16] [REFERRED TO]
SUBHAS ANNA KOOL VS. DAUND TAL SAHAKARI DUDH [LAWS(BOM)-2006-5-4] [REFERRED TO]
B G DESHMUKH VS. STATE OF MAHARASHTRA [LAWS(BOM)-2004-7-228] [REFERRED TO]
MAHABIR PRASAD SHARMA VS. STATE TRANSPORT [LAWS(ALL)-1971-2-13] [REFERRED TO]
RAHIM BUX VS. BOARD OF REVENUE [LAWS(RAJ)-1992-1-40] [REFERRED TO]
UMESH KUMAR SHARMA VS. STATE OF UTTARAKHAND [LAWS(UTN)-2020-10-65] [REFERRED TO]
BRAJESH KUMAR JAIN & OTHERS VS. STATE OF UTTARAKHAND & OTHERS [LAWS(UTN)-2016-8-43] [REFERRED]
PRABODH VERMA DAL CHAND VS. STATE OF UTTAR PRADESH [LAWS(SC)-1984-7-10] [RELIED ON]
GRAM PANCHAYAT OF VILLAGE BAJGHERA VS. FINANCIAL COMMISSIONER (REVENUE) HARYANA [LAWS(P&H)-2014-5-788] [REFERRED TO]
SUDHA CONSTRUCTIONS (FORMERLY KNOWN AS SRI SUDHA T VS. I T I LIMITED [LAWS(MAD)-2017-8-260] [REFERRED TO]
SHREE GANESH TRADING CO SAUGOR VS. STATE OF MADHYA PRADESH [LAWS(MPH)-1972-4-17] [REFERRED TO]
EDELWEISS ASSET RECONSTRUCTION COMPANY EDELWEISS HOUSE, OFF C.S.T. ROAD KALINA CHENNAI VS. VINTAGE FOODS & INDUSTRIES LTD. [LAWS(MAD)-2017-11-392] [REFERRED TO]
SUJATA MALHOTRA VS. STATE OF RAJASTHAN [LAWS(RAJ)-2001-4-4] [REFERRED TO]
P. SEVUGAN VS. SUPERINTENDENT OF POLICE, SIVAGANGAI DISTRICT [LAWS(MAD)-2013-8-216] [REFERRED TO]
ANDRITZ HYDRO PVT. LTD. VS. HIMACHAL PRADESH POWER CORPORATION LIMITED [LAWS(HPH)-2014-5-9] [REFERRED TO]
ULTRATECH CEMENT LTD. VS. STATE OF M P [LAWS(MPH)-2014-8-81] [REFERRED TO]
KANSHI RAM AND ORS. VS. UNION OF INDIA (UOI) AND ORS. [LAWS(P&H)-1966-3-46] [REFERRED TO]
TITIKSHA SALES & CONSUMABLES PVT.LTD. VS. COMMERCIAL TAX OFFICER, CIRCLE XII, INDORE [LAWS(MPH)-2006-11-107] [REFERRED TO]
PRAKASH SINGH VS. UNION OF INDIA [LAWS(DLH)-2022-6-107] [REFERRED TO]
RABI RANJAN MALICK VS. STATE OF ORISSA [LAWS(ORI)-2006-1-48] [REFERRED TO]
RAMSWARUP BHAWSINKA VS. COMMISSIONER OF INCOME TAX [LAWS(ORI)-1973-8-17] [REFERRED TO]
COSMOPOLITAN CLUB VS. GOVERNMENT OF TAMIL NADU [LAWS(MAD)-1999-10-1] [REFERRED TO]
STATE OF KARNATAKA VS. B KRISHNA BHAT [LAWS(KAR)-2000-3-9] [REFERRED TO]
SHAHIDA RAHMAN BARBHUYAN VS. KUNTI MEDHI [LAWS(GAU)-2008-11-42] [REFERRED TO]
RAM SANKAR BHATTACHARJEE VS. GAUHATI HIGH COURT [LAWS(GAU)-2010-11-4] [REFERRED TO]
MAKANMI KENGOO AND ORS. VS. UNION OF INDIA AND ORS. [LAWS(GAU)-2012-9-184] [REFERRED TO]
PRAGATI GROWTH and DEVELOPMENT LTD VS. STATE OF ASSAM [LAWS(GAU)-2004-7-1] [REFERRED TO]
T. PADMANABHAN VS. F.A.C.T. LTD. [LAWS(KER)-2014-9-5] [REFERRED TO]
KERALA ROLLER SKATING ASSOCIATION VS. ERNAKULAM DISTRICT ROLLER SKATING ASSOCIATION [LAWS(KER)-2014-12-128] [REFERRED TO]
KHANNA PAPER MILLS LTD. VS. GUJARAT STATE BOARD OF SCHOOL TEXTBOOKS [LAWS(GJH)-2021-9-44] [REFERRED TO]
GABS AND ORS. VS. STATE BANK OF PATIALA AND ORS. [LAWS(DLH)-2015-3-326] [REFERRED TO]
MAYANK KUMAR SINGH VS. UNIVERSITY OF LUCKNOW [LAWS(ALL)-2009-1-68] [REFERRED TO]
AJMER SINGH VS. THE HAMIRPUR DISTT. COOP. MARKETING CONSUMERS FEDERATION LTD. & ORS. [LAWS(HPH)-1994-10-21] [REFERRED TO]
SANGITA VIDYADHAR MALTE VS. BANSODE NITIN ANANDA [LAWS(BOM)-2016-7-90] [REFERRED TO]
BALKRISHNA SHANKAR NAFDE VS. STATE OF MAHARASHTRA [LAWS(BOM)-2010-1-96] [REFERRED TO]
RAMCHANDRA DAGOJI RANGARI VS. VISHWANATH CHAMPAT NAIK [LAWS(BOM)-2011-8-17] [REFERRED TO]
PREM PRAKASH GUPTA VS. II ADDITIONAL DISTRICT JUDGE ALLAHABAD [LAWS(ALL)-1992-11-101] [REFERRED TO]
JAGVEER SINGH VS. CHAIRMAN CO OPERATIVE TEXTILE MILLS LTD [LAWS(ALL)-1999-5-157] [REFERRED TO]
PURSHOTTAM DAS TANDON VS. MILITARY ESTATE OFFICER [LAWS(ALL)-2000-1-2] [REFERRED]
HAR KRISHAN KHOSLA VS. ALEMBIC CHEMICAL WORKS CO LTD [LAWS(ALL)-1985-9-40] [REFERRED TO]
KAMAL PROSAD BISWAS VS. CHANDRA SHEKHOR PROSAD [LAWS(CAL)-1966-5-1] [REFERRED TO]
PROBODH CHANDRA ROY VS. LIFE INSURANCE CORPORATION OF INDIA [LAWS(CAL)-1977-2-17] [REFERRED TO]
HARENDRA CH. LAHKAR VS. STATE OF ASSAM [LAWS(GAU)-2021-10-62] [REFERRED TO]
VISHAL GAJENDRA SURWASE VS. UNION OF INDIA [LAWS(BOM)-2021-9-54] [REFERRED TO]
GUJARAT UNIVERSITY VS. SONAL P SHAH [LAWS(GJH)-1981-9-4] [REFERRED]
KASAMBHAI HOTHIBHAI CHANIA VS. GENERAL MANAGER GUJARAT STATE ROAD TRANSPORT CORPORATION [LAWS(GJH)-1994-8-2] [REFERRED TO]
JAIRAM RAMCHANDRA SIRSAT VS. J A FIGUEREDO [LAWS(BOM)-1973-1-13] [REFERRED]
SUBHAM GOODWILL P LTD VS. COMMISSIONER OF CUSTOMS [LAWS(DLH)-2003-3-65] [REFERRED TO]
RAVI KUMAR VS. STATE [LAWS(DLH)-2005-10-19] [REFERRED TO]
KURIAKOSE V CHERIAN VS. AIR INDIA EMPLOYEES SELF CONTRIBUTORY SUPERANNUATION PENSION SCHEME FINANCE DEPT [LAWS(BOM)-2003-4-44] [REFERRED TO]
RAMESH KUMAR RAJAYMOHAN VS. STATE OF MAHARASHTRA [LAWS(BOM)-1998-2-60] [REFERRED TO]
SHRIKANT CHHABU MAHAJAN VS. STATE OF MAHARASHTRA [LAWS(BOM)-2007-4-211] [REFERRED TO]
BABU LAL KEDIA VS. INCOME TAX OFFICER [LAWS(ALL)-1972-10-31] [REFERRED TO]
IONIC METALLIKS VS. UNION OF INDIA [LAWS(GJH)-2014-9-30] [REFERRED TO]
VIKRAMSINH DOLATSINH PARMAR VS. STATE OF GUJARAT [LAWS(GJH)-2015-10-172] [OBSERVED]
ABHISHEK TIWARI VS. STATE OF U.P. [LAWS(ALL)-2022-5-82] [REFERRED TO]
DASHRATH GUPTA (HUF) & OTHERS VS. STATE OF CHHATTISGARH AND OTHERS [LAWS(CHH)-2015-1-82] [REFERRED]
T P SINGH VS. REGISTRAR/ASSISTANT REGISTRAR, FIRMS SOCIETIES & CHITS, TELIYARGANJ & 4 ORS [LAWS(ALL)-2018-10-32] [REFERRED TO]
ASHOK KUMAR TODI VS. KISHWAR JAHAN [LAWS(CAL)-2010-5-29] [REFERRED TO]
TELEFONAKTIEBOLAGET LM ERICSSON (PUBL) VS. COMPETITION COMMISSION OF INDIA AND ORS. [LAWS(DLH)-2016-3-171] [REFERRED TO]
M/S. KALIMPONG LAND AND BUILDING LTD. AND ANR. VS. STATE OF WEST BENGAL AND ORS. [LAWS(CAL)-1989-6-57] [REFERRED TO]
ADBUTHA RAO M VS. GOVERNMENT OF ANDHRA PRADESH [LAWS(APH)-2001-6-46] [REFERRED TO]
STATE VS. SAMAR DUTTA [LAWS(CAL)-2004-7-45] [RELIED ON]
ANIL KUMAR MAITY VS. STATE OF WEST BENGAL [LAWS(CAL)-2007-1-22] [REFERRED TO]
BHOWANIPORE GUJARATI EDUCATION SOCIETY VS. KOLKATA MINICIPAL CORPORATION [LAWS(CAL)-2008-9-46] [REFERRED TO]
SR Y PHILOMENA VS. PRL SECRETARY TO GOVERNMENT [LAWS(APH)-1992-8-28] [REFERRED TO]
HYDERABAD STOCK EXCHANGE LTD VS. UNION OF INDIA [LAWS(APH)-1996-5-1] [REFERRED TO]
M SHASHIKALA VS. COLLECTOR CIVIL SUPPLIES [LAWS(APH)-1997-1-53] [REFERRED TO]
UNION OF INDIA VS. VAZIR SULTAN TOBACCO COMPANY LTD [LAWS(APH)-1977-8-7] [REFERRED TO]
V NARASING RAO VS. PRUDENTIAL CO OPERATIVE URBAN BANK LTD [LAWS(APH)-1989-1-35] [REFERRED TO]
S NAGENDER VS. GOVRNMENT OF A P [LAWS(APH)-2006-4-104] [REFERRED TO]
REGISTRAR OF CO-OPERATIVE SOCIETIES ASSAM GUWAHATI VS. KRISHNA KANTA KALITA [LAWS(GAU)-2004-12-53] [REFERRED TO]
MILAN RANI SAHA VS. NEW INDIA ASSURANCE COMPANY LIMITED [LAWS(GAU)-2000-4-2] [REFERRED]
JOGEN CHANDRA BORAH VS. STATE OF ASSAM [LAWS(GAU)-1995-8-2] [REFERRED TO]
JAWAHAR SINGH AND ORS. VS. THE UNITED BANK OF INDIA AND ORS. [LAWS(CAL)-2015-8-17] [REFERRED TO]
TANMOY MANDAL VS. STATE OF WEST BENGAL [LAWS(CAL)-2016-1-85] [REFERRED TO]
CHAWALI VS. STATE OF U P [LAWS(ALL)-2014-1-481] [REFERRED TO]
STATE OF PUNJAB VS. SALIL SABHLOK [LAWS(SC)-2013-2-60] [REFERRED TO]
BANGALORE DEVELOPMENT AUTHORITY VS. VIJAYA LEASING LTD [LAWS(SC)-2013-4-114] [REFERRED TO]
SURYA DEV RAI VS. RAM CHANDER RAI [LAWS(SC)-2003-8-89] [REFERRED TO]
BHAIR GIR VS. HANUMAN PRASAD [LAWS(RAJ)-1967-12-6] [REFERRED TO]
SHAFIN JAHAN VS. ASOKAN K.M. & ORS. [LAWS(SC)-2018-4-114] [REFERRED TO]
U P STATE COOPERATIVE LAND DEVELOPMENT BANK LIMITED VS. CHANDRA BHAN DUBEY [LAWS(SC)-1998-12-87] [REFERRED TO]
UNNI KRISHNAN J P VS. STATE OF ANDHRA PRADESH [LAWS(SC)-1993-2-96] [CITED]
VIPUL JAIN VS. STATE OF UTTARAKHAND [LAWS(UTN)-2019-10-6] [REFERRED TO]
V J DHANAPAL VS. UNION BANK OF INDIA [LAWS(MAD)-2018-1-746] [REFERRED TO]
MUNICIPAL COMMITTEE VS. STATE OF PUNJAB [LAWS(P&H)-1966-1-17] [REFERRED TO]
AHMAD ASHFAQUE KARIM VS. THE STATE OF BIHAR AND ORS. [LAWS(PAT)-2014-3-75] [REFERRED TO]
RENAISSANCE GRAND HOTEL REPRESENTED BY ITS PROPRIETOR VS. SECRETARY TO GOVERNMENT PROHIBITION AND EXCISE [LAWS(MAD)-2012-12-63] [REFERRED TO]
MOIDEEN KOYA T. VS. SECRETARY TO GOVT. & STATE OF KERALA [LAWS(KER)-2008-7-103] [REFERRED TO]
ANU RADHA VS. STATE OF HARYANA AND OTHERS [LAWS(P&H)-2009-7-279] [REFERRED]
SANDEEP BHARDWAJ AND ORS. VS. STATE OF H.P. AND ORS. [LAWS(HPH)-2015-9-51] [REFERRED TO]
ASHRAF VS. STATE OF KERALA [LAWS(KER)-1992-6-25] [REFERRED TO]
R SURESH KUMAR VS. COMMISSIONER PANCHAYAT UNION [LAWS(MAD)-2010-7-624] [REFERRED TO]
RAMRAJ PANDEY VS. STATE OF MADHYA PRADESH [LAWS(MPH)-2019-3-234] [REFERRED TO]
K GANESAN VS. SPECIAL OFFICER SALEM CO OPERATIVE SUGAR MILLS LTD [LAWS(MAD)-1992-2-58] [REFERRED TO]
KRISHNA CHANDRA MOHAPATRA VS. UNION OF INDIA [LAWS(ORI)-2006-1-1] [REFERRED TO]
R.B. AGARWAL VS. STATE OF ORISSA [LAWS(ORI)-2009-3-60] [REFERRED TO]
CHARTERED ACCOUNTANTS STUDY CIRCLE VS. INSTITUTE OF CHARTERED ACCOUNTANTS [LAWS(MAD)-1999-10-25] [REFERRED TO]
SARINE TECHNOLOGIES LTD VS. DIYORA AND BHANDERI CORPORATION [LAWS(GJH)-2020-1-116] [REFERRED TO]
LAKSHMIKUTTY VS. STATE OF KERALA [LAWS(KER)-1985-4-22] [REFERRED TO]
GUJARAT INDUSTRIAL DEVELOPMENT CORPORATION VS. CHEMSTAR ORGANICS I LTD [LAWS(GJH)-2011-5-115] [REFERRED TO]
NIRAJ CHANDRA VS. DAV COLLEGE MANAGING COMMITTEE AND ORS. [LAWS(DLH)-2015-8-36] [REFERRED TO]
ANAND KUMAR GUPTA VS. RAJGHAT EDUCATION CENTRE [LAWS(ALL)-2002-12-155] [REFERRED TO]
BANK OF BARODA VS. STATE OF U P [LAWS(ALL)-2005-3-91] [REFERRED TO]
MAN VISHRAM SHUKLA VS. DISTRICT INSPECTOR OF SCHOOLS BAHRAICH [LAWS(ALL)-2007-4-379] [REFERRED TO]
NEW CENTRAL JUTE MILLS CO LTD VS. DEPUTY SECRETARY MINISTRY OF DEFENCE [LAWS(CAL)-1965-8-12] [REFERRED TO]
EVEREST HOTELS LTD VS. COMMISSIONER OF INCOME TAX [LAWS(CAL)-1973-1-28] [REFERRED TO]
UNIVERSITY OF CALCUTTA VS. GOSTO BEHARI GHOSH [LAWS(CAL)-1974-8-7] [REFERRED TO]
NIRAD BARAN MUKHERJI VS. UNIVERSITY OF CALCUTTA [LAWS(CAL)-1975-5-17] [REFERRED TO]
KANAILAL CHAKRABORTY VS. UNIVERSITY OF CALCUTTA [LAWS(CAL)-1976-6-37] [REFERRED TO]
NAVINCHANDRA SHAKERCHAND SHAH VS. AHMEDABAD CO OP DEPARTMENT STORES LIMITED [LAWS(GJH)-1977-3-1] [REFERRED]
SHANTILAL AMBALAL MEHTA VS. M.A. RANGASWAMY [LAWS(BOM)-1977-4-23] [REFERRED TO]
DR. MOIRANGTHEM KIRANCHAND SINGH VS. STATE OF MANIPUR AND ANOTHER [LAWS(GAU)-2007-12-46] [REFERRED TO]
SODOU ASOM PRATHAMIK ARU MAJALIAMATRI SANTHA VS. STATE OF ASSAM [LAWS(GAU)-2014-4-43] [REFERRED TO]
JAGANNATH DEY VS. BHARAT SANCHAR NIGAM LTD. [LAWS(CAL)-2017-9-113] [REFERRED TO]
SUBRAT MUKHERJEE VS. KAKALI SENSHARMA [LAWS(CAL)-2019-8-120] [REFERRED TO]
ARUN SARKAR VS. STATE OF WEST BENGAL [LAWS(CAL)-2022-8-36] [REFERRED TO]
THOKCHOM NINGOL KANGUJAM ONGBI THOIBI DEVI AND S VS. GENERAL OFFICER COMMANDING, MANIPUR SECTOR [LAWS(GAU)-1981-9-11] [REFERRED TO]
VINAYENDRA NATH UPADHYAY VS. STATE OF UP [LAWS(ALL)-2010-8-178] [REFERRED TO]
MYSORE AGRO CHEMICAL COMPANY PVT LTD VS. COMMISSIONER OF INCOME TAX WEST BENGAL III CALCUTTA [LAWS(CAL)-2010-5-56] [REFERRED TO]
KALPANA PAL VS. STATE OF WEST BENGAL [LAWS(CAL)-2010-8-176] [REFERRED TO]
DELHI GOLF CLUB EMPLOYEES UNION VS. UNION OF INDIA [LAWS(DLH)-2021-4-168] [REFERRED TO]
I V N RAJU VS. STATE OF ANDHRA PRADESH [LAWS(APH)-1997-10-30] [REFERRED TO]
S PURUSHOTHAM VS. DISTRICT COLLECTOR KARIMNAGAR [LAWS(APH)-1999-11-84] [REFERRED TO]
A P DALIT MAHASABHA VS. GOVT OF ANDHRA PRADESH [LAWS(APH)-1999-9-36] [REFERRED TO]
SUNANDA DUTTA VS. STATE OF CHHATTISGARH AND ORS. [LAWS(CHH)-2015-7-14] [REFERRED TO]
RAMESH CHANDER VS. DELHI ELECTRICITY SUPPLY UNDERTAKING [LAWS(DLH)-1969-11-10] [REFERRED]
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JUDGEMENT

- (1.)The facts leading up to this appeal may briefly be narrated. Gujarat Cotton Mills Co. Ltd., hereinafter called the Company, is a limited company having its registered office at Ahmedabad. In the year 1938 the Company appointed Messrs, Pira Maj Girdhar Lal and Co. hereinafter called the Agency Firm, as its Managing Agency. On February 28, 1938, a formal agreement was entered into between the Company and the Agency Firm. The said Agency Firm was formed under an instrument of partnership, dated February 26, 1938, with II partners - 3 of them are compendiously described as the "Bombay Group" and the remaining 8 of them as the "Kanpur Group". With certain variations in the constitution of the Agency Firm, the said firm functioned as the Managing Agents of the Company till September, 1946. In September 1946 the shareholding of the partners of the Agency Firm in the Company was as follows:
Kanpur Group 32,500 shares.

Bombay Group 26,362 shares.

Because of certain differences between the partners, they decided among themselves to sell their shares and to surrender their Managing Agency. On September 7, 1946, the said 11 partners entered into an agreement with the firm of Messrs, Chattu Ram and sons of Bihar, hereinafter called the Purchaser Firm. Under that agreement it was provided that 65,012 shares held by the 11 partners of the Aency Firm, directly or through their nominees, should be sold to the Purchaser Firm at Rs. 65 per share and that the Agency Firm should before November 15, 1946, resign its office of Managing Agency of the Company. It was a condition of the agreement that it should have operation only after the Purchaser Firm or its nominees were appointed as the Managing Agents of the Company. On October 30, 1946, the Company held its General Body Meeting and accepted the resignation of the Agency Firm and by another resolution appointed the Purchaser Firm as the Managing Agents in its stead. In terms of the agreement, the Purchaser Firm paid for the entire shareholding of the partners of the Agency Firm at Rs.65 per share. The appellant is a Hindu undivided family. Its Karta was one Dwarkanath and the present karta is his son Ramji Prasad. The said family was one of the 11 partners of the Agency Firm belonging to the Kanpur Group. Out of the total shareholding the appellant held 11,230 shares. It received the price for the said shares at the rate of Rs. 65 per share. It was assessed to income-tax for the year 1948-49 and the Income-tax Officer by his order dated June 5, 1952, assessed the excess amount of Rs.2,98,909 realized by the assessee under the head "income from business", i.e, the difference in the amount for which it purchased the shares and that for which it sold them. On appeal, the Appellate Assistant Commissioner of Income-tax confirmed the same. On further appeal, the Income-tax Appellate Tribunal, Delhi Bench, held that the said receipt had to be taxed as "capital gains" under S. 12B of the Income-tax Act, 1922, and directed the Income-tax Officer to modify the assessement in accordance with its order. The assessee made an appliction under S. 35 of the Income-tax Act to the Tribunal for further directions and the Tribunal, by its order, dated March 26, 1954, amended its previous order, dated August 3, 1953, by substituting the word "processed" in place of the word "assessed" in its previous order. The assessee raised various contentions before the Income-tax Officer, inter alia, that the said incme was not liable to be taxed under S. 12B of the Income-tax Act under the head "capital gains" and that in any case in order to determine the amount of capital gains the market value of the shares only should be taken into consideration, as the price of Rs. 65 per share included also the consideration for the relinquishment of the managing agency rights. The Income-tax Officer rejected the said contentions of the assessee. He re-determined the assessable income under the heading "capital gains" but did not issue a notice of demand as prescribed in S. 29 of the Income-tax Act. After making an instructions attempt to get suitable directions from the Appellate Tribunal, on March 5, 1956, the assessee filed an application before the Income-tax Officer to issue a notice of demand under S. 29 of the Income-tax Act so that it might prefer an appeal against the same to the appropriate authority. But the Income-tax Officer refused to issue any such notice. The assessee preferred an appeal against that order to the Appellate Assistant Commissioner under S. 30 of the Income-tax Act and that was dismised on March 8, 1957, on he ground that it was not maintainble. Meanwhile on September 27, 1956, the appellant filed an application before the Commissioner of Income-tax under S. 33A (2) of the Income-tax Act for revising the order of the Income-tax Officer, dated September 28, 1955. On March 28, 1959, the Commissioner dismissed the revision petition on two grounds, namely, (i) that it was not clear whether the revision petition under S. 33A of the Income-tax Act was maintainable and (ii) on merits. It may be noticed that long before the revision petition was dismissed, the appeal filed by the assessee against the order of the Income-tax Officer to the Appellate Assistant Commissioner was dismissed on March 8, 1957. On November 18, 1957, the attention of the Commissioner was also drawn to the fact that the Bombay High Court in the case of a reference to that Court at the instance of the Bombay Group held that the market value of the shares should be taken into consideration to ascertain the excess realized on the sale of the shares of the assessee for the purpose of capital gains tax. The Commissioner ignored that decision in dismissing the revision. Thereafter, on July 28, 1959, the assesse filed Writ Application No. 2071 of 1959 in the High Court of Judicature at Allahabad, inter alia, for a writ of certiorari or any other direction or order of like nature to quash the order of the Income-tax Commissioner, Lucknow, dated March 28, 1959, and the Order of the Income-tax Officer dated September 28, 1955, and for a writ of mandamus or any other order or direction of the like nature directing the Commissioner to pass a fresh order in accordance with the decision of the Bombay High Court and direct the Income-tax Officer to pass a fresh order in accordance with law and to issue a notice of demand as required by S. 29 of the Income-tax Act. The High Court dismissed the said application in limine mainly on the following 8 grounds: (1) the affidavit filed in support of the writ petition was highly unsatisfactory and on the basis of such an affidavit it was not possible to entertain the petition; (2) the facts given in the affidavit were incomplete and confused; and (3) even on merits, there was no force in the revision petition. Hence the appeal.

(2.)Mr. A. V. Viswanatha Sastri, learned counsel for the appellant, contended that the affidavit filed in support of the petition was in accordance with law, and that, even if there were any defects, the Court should have given in opportunity to the appellant to rectify them; and that the High Court should have held that the revision against the order of the Income-tax Officer to the Commissioner was maintainable under S. 33A of the Act; as the appeal against that order to the Appellate Assistant Commissioner was not maintainable and that it should have directed the Commissioner to entertain the revision and dispose of it in accordance with law directing the Income-tax Officer to issue a notice of demand under S. 29 of the Income-tax Act. He further contended that the High Court went wrong in holding that the facts in the Bombay decision were different from those in the present case, for the facts in both the cases were the same and in fact they arose out of the same transaction, namely, the sale of the shares by the Agency Firm to the Purchaser Firm.
(3.)Mr. Gopal Singh, learned counsel for the Revenue, while supporting the order of the High Court raised a preliminary objection, namely, that the order of the Commissioner under S.33A of the Income-tax Act was an administrative act and, therefore, no writ of certiorari would lie to the High Court to quash that order under Art. 226 of the Constitution.
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