GKN DRIVESHAFTS INDIA LIMITED Vs. INCOME TAX OFFICER
LAWS(SC)-2002-11-80
SUPREME COURT OF INDIA (FROM: DELHI)
Decided on November 25,2002

GKN DRIVESHAFTS (INDIA) LIMITED Appellant
VERSUS
INCOME TAX OFFICER Respondents


Cited Judgements :-

MUNA PANI VS. STATE OF ODISHA [LAWS(ORI)-2022-11-111] [REFERRED TO]
NEXUS TRANSCORE INDUSTRIES VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(MAD)-2011-3-917] [REFERRED]
P N AND COMPANY VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(RAJ)-2006-11-26] [REFERRED TO]
ARRUN KUMAR SHARMA AND OTHERS VS. PUNJAB NATIONAL BANK AND ANOTHER [LAWS(P&H)-2016-7-150] [REFERRED TO]
M/S MILK SPECIALTIES LTD. VS. UNITED BANK OF INDIA [LAWS(P&H)-2018-7-230] [REFERRED TO]
B.KASI VISWANATHAN VS. INCOME TAX OFFICER [LAWS(MAD)-2020-2-300] [REFERRED TO]
ALAPPAT JEWELS VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(KER)-2013-3-246] [REFERRED TO]
P.R. COMMISSIONER OF INCOME TAX-09 VS. TUPPERWARE INDIA PVT. LTD. [LAWS(DLH)-2015-8-71] [REFERRED TO]
SAVITA MIHANI VS. INCOME TAX OFFICER [LAWS(MPH)-2009-8-145] [REFERRED TO]
BHARAT KUMAR VS. REGIONAL TRANSPORT AUTHORITY [LAWS(KAR)-2017-6-211] [REFERRED TO]
RANVIR R SHAH VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(MAD)-2019-3-714] [REFERRED TO]
A. THANGAVEL NADAR STORES VS. THE INCOME TAX OFFICER, NON-CORPORATE WARD 1(1) [LAWS(MAD)-2019-2-604] [REFERRED TO]
JAYANTHI NATARAJAN VS. ASSISTANT COMMISSIONER OF INCOME TAX, NON CORPORATE CIRCLE 1(1) [LAWS(MAD)-2017-9-44] [REFERRED TO]
M/S. HOME FINDERS HOUSING LIMITED VS. INCOME TAX OFFICER, CORPORATE WARD 2(3) [LAWS(MAD)-2017-4-136] [REFERRED TO]
CHURCH OF SOUTH INDIA TRUST ASSOCIATION VS. JOHN DORAI [LAWS(MAD)-2018-12-124] [REFERRED TO]
DAYANIDHI MARAN VS. THE ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(MAD)-2018-10-1] [REFERRED TO]
SESHASAYEE PAPER AND BOARDS LIMITED VS. UNION OF INDIA [LAWS(MAD)-2019-1-278] [REFERRED TO]
SESHASAYEE PAPER AND BOARDS LIMITED VS. UNION OF INDIA [LAWS(MAD)-2019-1-278] [REFERRED TO]
C MUTHUKUMAR VS. TAHSILDAR, MADURAI SOUTH TALUK AND OTHERS [LAWS(MAD)-2015-9-398] [REFERRED]
SCAN HOLDING P LTD VS. ASSISTANT COMMISSIONER OF INCOME TAX & ANR [LAWS(DLH)-2018-1-211] [REFERRED TO]
PRATIBHA SINGH VS. DEPUTY COMMISSIONER, CIRCLE SHIMLA, INCOME TAX OFFICE & ANOTHER [LAWS(HPH)-2016-12-219] [REFERRED TO]
SUBHASH CHANDRA AGARWAL VS. VICE CHANCELLOR CHHATRAPATI SHAHUJI MAHARAJ UNIVERSITY [LAWS(ALL)-2003-4-237] [REFERRED TO]
AMITY BUSINESS SCHOOL VS. ALL INDIA COUNCIL FOR TECHNICAL EDUCATION [LAWS(ALL)-2007-6-27] [REFERRED TO]
PRINCIPAL COMMISSIONER OF INCOME TAX, KOLKATA VS. M/S. SPBP TEA PLANTATION LIMITED [LAWS(CAL)-2018-1-396] [REFERRED TO]
JANKI EXPORTS INTERNATIONAL THROUGH S.P. GUPTA VS. UNION OF INDIA [LAWS(DLH)-2004-3-109] [REFERRED TO]
VARUN TECH INDUSTRIES VS. STATE OF ANDHRA PRADESH [LAWS(APH)-2017-11-25] [REFERRED TO]
ALLANA COLD STORAGE LTD VS. INCOME-TAX OFFICER [LAWS(BOM)-2006-9-274] [REFERRED TO]
KELLOGG INDIA PRIVATE LIMITED VS. UNION OF INDIA [LAWS(BOM)-2005-10-111] [REFERRED TO]
AJANTA PHARMA LTD. VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(BOM)-2007-7-224] [REFERRED TO]
SANJAY SINGH VS. STATE OF CHHATTISGARH [LAWS(CHH)-2020-3-103] [REFERRED TO]
THE GOA STATE COOP. BANK LTD. VS. ASST. COMMISSIONER OF INCOME TAX [LAWS(BOM)-2017-2-241] [REFERRED TO]
THAKORBHAI MAGANBHAI PATEL VS. INCOME TAX OFFICER AND 2 [LAWS(GJH)-2016-9-196] [REFERRED TO]
VIJAY HARISHCHANDRA PATEL VS. INCOME TAX OFFICER [LAWS(GJH)-2017-12-258] [REFERRED TO]
TECHSPAN INDIA PRIVATE LIMITED VS. INCOME TAX OFFICER WARD NEW DELHI [LAWS(DLH)-2006-2-84] [REFERRED TO]
BAYER MATERIAL SCIENCE (P.) LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX-10(3) [LAWS(BOM)-2016-1-186] [REFERRED TO]
KAMLESH SHARMA VS. B.L. MEENA, INCOME TAX OFFICER [LAWS(DLH)-2006-8-276] [REFERRED TO]
COMMISSIONER OF INCOME TAX GHAZIABAD MANAGER VS. MODINAGAR ROLLS LTD [LAWS(ALL)-2017-5-621] [REFERRED TO]
ABHA SHARMA VS. STATE OF U.P. [LAWS(ALL)-2020-1-515] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. REENA ARORA [LAWS(ALL)-2013-7-436] [REFERRED]
PVP VENTURES LIMITED VS. INCOME TAX OFFICER [LAWS(MAD)-2016-7-242] [REFERRED]
SUNITA SINGH AND ANOTHER VS. DEPUTY DIRECTOR OF CONSOLIDATION, UDHAM SINGH NAGAR AND OTHERS [LAWS(UTN)-2005-12-30] [REFERRED TO]
KARTI P. CHIDAMBARAM VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(MAD)-2017-11-114] [REFERRED TO]
UNION OF INDIA VS. ASHISH AGARWAL [LAWS(SC)-2022-5-11] [REFERRED TO]
FARHAT HASAN VS. COMMISSIONER OF INCOME TAX [LAWS(PAT)-2005-8-68] [REFERRED TO]
B.J. SERVICES COMPANY MIDDLE EAST LTD VS. DEPUTY DIRECTOR OF INCOME TAX [LAWS(UTN)-2011-8-19] [REFERRED TO]
MOHINDER SINGH MALIK VS. CHIEF COMMISSIONER OF INCOME TAX [LAWS(P&H)-2003-3-9] [REFERRED TO]
SELLA SYNERGY INDIA PVT LTD VS. INCOME TAX OFFICER, COMPANY CIRCLE VI (2); ADDITIONAL COMMISSIONER OF INCOME TAX [LAWS(MAD)-2016-8-289] [REFERRED]
MOBIS INDIA LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(MAD)-2015-8-158] [REFERRED TO]
SARASWATI INDUSTRIAL SYNDICATE LTD VS. UNION OF INDIA [LAWS(P&H)-2003-2-14] [REFERRED TO]
J.R. TANTIA CHARITABLE TRUST VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(RAJ)-2011-10-51] [REFERRED TO]
SAINATH DEALCOM PVT. LTD. & ANR VS. UNION OF INDIA [LAWS(CAL)-2015-12-19] [REFERRED TO]
S.K. TRADERS VS. ADDITIONAL COMMISSIONER [LAWS(ALL)-2007-7-238] [REFERRED TO]
SIMABEN VINODRAI RAVANI VS. INCOME TAX OFFICER [LAWS(GJH)-2017-2-111] [REFERRED TO]
ARVIND SAHDEO GUPTA VS. INCOME TAX OFFICER [LAWS(BOM)-2023-8-9] [REFERRED TO]
NAREN SADASHIV BURADE VS. INCOME TAX OFFICER [LAWS(GJH)-2015-6-107] [REFERRED TO]
BHARAT JAYANTILAL PATEL VS. UNION OF INDIA AND ORS. [LAWS(BOM)-2015-5-95] [REFERRED TO]
SANGHVI SWISS REFILLS (P) LTD. VS. ARTI HANDA, ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(BOM)-2007-10-220] [REFERRED TO]
GRINDWELL NORTON LTD VS. JAGDISH PRASAD JANGID ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(BOM)-2003-12-12] [REFERRED TO]
RAMA DAIRY PRODUCTS LTD VS. SECRETARY U P KRISHI UTPADAN MANDI SAMITI [LAWS(ALL)-2003-4-97] [REFERRED TO]
FARRUKHABAD GRAMIN BANK VS. INCOME TAX OFFICER [LAWS(ALL)-2004-11-192] [REFERRED TO]
SUNIL KUMAR JAIN S O SRI SURESH CHANDRA JAIN VS. INCOME TAX OFFICER THE COMMISSIONER OF INCOME TAX AND THE [LAWS(ALL)-2004-11-230] [REFFERED TO]
INDRA PRASTHA CHEMICALS P LTD VS. COMMISSIONER OF INCOME TAX [LAWS(ALL)-2004-8-132] [REFERRED TO]
SH. PRADYOT K. MISRA VS. ASSISTANT COMMISSIONER OF INCOME TAX AND ANR. [LAWS(DLH)-2014-3-341] [REFERRED TO]
BHARAT SANCHAR NIGAM LTD VS. DEPUTY COMMISSIONER OF INCOME [LAWS(DLH)-2013-5-116] [REFERRED TO]
SHREE BHAWANI PAPER MILLS LTD. AND ORS. VS. STATE OF U.P. AND ORS. [LAWS(ALL)-2015-9-118] [REFERRED TO]
HEMALATHA RAMAIAH VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(MAD)-2020-1-237] [REFERRED TO]
SESHASAYEE PAPER AND BOARDS LTD VS. UNION OF INDIA [LAWS(MAD)-2020-12-404] [REFERRED TO]
FISHER XOMOX SANMAR LTD VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(MAD)-2003-3-73] [REFERRED TO]
Commissioner of Income Tax and another VS. N. Thippa Setty [LAWS(KAR)-2008-4-41] [REFERRED TO]
DEPUTY COMMISSIONER OF INCOME TAX VS. SPENCES HOTEL PVT LTD [LAWS(KAR)-2006-11-82] [REFERRED TO]
JAYARAM PAPER MILLS LTD VS. COMMISSIONER OF INCOME TAX CHENNAI [LAWS(MAD)-2009-11-449] [REFERRED TO]
KAPADIA MONEY CHANGERS PVT. LTD VS. ASSTT. COMMISSIONER OF INCOME TAX [LAWS(GJH)-2019-4-278] [REFERRED TO]
ENGINEERING PROFESIONAL CO. PVT LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1) [LAWS(GJH)-2020-1-12] [REFERRED TO]
DELHI TOURISM & TRANSPORT DEVELOPMENT CORPN. LTD. VS. ASSISTANT [LAWS(DLH)-2004-7-115] [REFERRED TO]
SHREE PALANI TRANSPORT CO. VS. ASSESSING OFFICER [LAWS(GJH)-2014-1-169] [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 - II VS. MULTIPLEX TRADING & INDUSTRIAL CO. LTD. [LAWS(DLH)-2015-9-259] [REFERRED TO]
ARUN EXCELLO FOUNDATIONS PRIVATE LTD VS. CIT [LAWS(MAD)-2012-4-212] [REFERRED TO]
AGR INVESTMENT LTD VS. ADDL COMMISSIONER OF INCOME TAX [LAWS(DLH)-2011-1-95] [REFERRED TO]
CAPT (RETD ) O P SHARMA & ANR VS. KAMLA SHARMA & ORS [LAWS(DLH)-2008-3-387] [REFERRED]
KUNAL ORGANICS P. LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(GJH)-2014-3-91] [REFERRED TO]
NAVEEN MEENA JAIN VS. COMMISSIONER OF INCOME-TAX [LAWS(ALL)-2009-3-211] [REFERRED TO]
SAINAM COMMERCIAL PRIVATE LIMITED VS. UNION OF INDIA [LAWS(CAL)-2015-12-20] [REFERRED TO]
RAKESH KUMAR SARAOGI VS. COMMISSIONER OF INCOME TAX, RAIPUR, AAYKAR BHAVAN [LAWS(CHH)-2018-7-42] [REFERRED TO]
SMT. KAMALA OJHA VS. INCOME TAX OFFICER-1 [LAWS(CHH)-2017-6-4] [REFERRED TO]
MIRA ANANTA NAIK VS. DEPUTY COMMISSIONER OF INCOME TAX (INVESTIGATION) [LAWS(BOM)-2008-8-260] [REFERRED TO]
PRINCIPAL OFFICER, L.G. ELECTRONICS INC. VS. ASSISTANT DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION [LAWS(ALL)-2014-8-212] [REFERRED TO]
RALLIS INDIA LTD VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(BOM)-2017-12-255] [REFERRED TO]
NOSHIR DARABSHAW TALATI VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(BOM)-2023-3-32] [REFERRED TO]
PUNIA CAPITAL PVT. LTD VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(BOM)-2023-2-50] [REFERRED TO]
SHRIKANT VASUDEV NAIK VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(BOM)-2022-9-192] [REFERRED TO]
BHARATMAIYA MEMORIAL FOUNDATION VS. DY COMMISSIONER OF INCOME TAX (EXEMPTION) 2, AHMEDABAD [LAWS(GJH)-2018-1-395] [REFERRED TO]
ASHOK MITTAL VS. ASSISTANT COMMISSIONER OF INCOME-TAX [LAWS(DLH)-2014-2-255] [REFERRED TO]
VATIKA LIMITED VS. ITO [LAWS(DLH)-2012-2-542] [REFERRED TO]
SUPER CASSETTES INDUSTRIES LTD VS. DY.COMMISSIONER OF INCOME TAX [LAWS(DLH)-2012-11-262] [REFERRED TO]
INCOME-TAX OFFICER VS. KAJARIA INVESTMENT AND PROPERTIES P. LTD [LAWS(CAL)-2007-8-86] [REFERRED TO]
C E S C LTD VS. Deputy Commissioner of Income Tax [LAWS(CAL)-2003-6-3] [REFERRED TO]
STERLITE INDUSTRIES (INDIA) LIMITED VS. THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE [LAWS(MAD)-2011-4-690] [REFERRED TO]
KASAUTII THE JEWELLERS HAVING ITS SHOP AT 2, GEL CHURCH COMPLEX VS. COMMISSIONER OF INCOME TAX [LAWS(JHAR)-2020-3-10] [REFERRED TO]
SIDDHARTH SAHIB SINGH VS. APEX COUNCIL OF DDCA [LAWS(DLH)-2023-7-33] [REFERRED TO]
NEETAA SUNEEL SHAH VS. THE INCOME TAX OFFICER, NON CORPORATE WARD 5(2) [LAWS(MAD)-2019-7-754] [REFERRED TO]
TOLINS RUBBERS VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(KER)-2003-10-62] [REFERRED TO]
HOME FINDERS HOUSING LTD , REP BY ITS CHAIRMAN & MANAGING DIRECTOR, K S RAMALINGAM VS. INCOME TAX OFFICER [LAWS(MAD)-2018-4-701] [REFERRED TO]
NAZIR AHMAD DALAL AND ORS. VS. UNION OF INDIA AND ORS. [LAWS(J&K)-2016-4-57] [REFERRED TO]
JEANS KNIT P. LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(KAR)-2014-4-256] [REFERRED TO]
THE COMMISSIONER OF INCOME TAX AND ORS. VS. UNITED RACING & BLOOD STOCK BREEDERS PVT. LTD. [LAWS(KAR)-2015-6-155] [REFERRED TO]
PAVAN KISHANCHAND TULSIANI VS. UNION OF INDIA [LAWS(GJH)-2023-1-1931] [REFERRED TO]
TELEKOM MALAYSIA BERHAD, NORTH WING VS. UNION OF INDIA, MINISTRY OF FINANCE [LAWS(KAR)-2020-2-120] [REFERRED TO]
SUNTEC BUSINESS SOLUTIONS P. LTD. VS. UNION OF INDIA AND OTHERS [LAWS(KER)-2013-4-174] [REFERRED TO]
M S MUNIVENKATAPPA VS. STATE BANK OF INDIA [LAWS(MAD)-2007-1-59] [REFERRED TO]
BAPALAL CO EXPORTS VS. JOINT COMMISSIONER OF INCOME TAX [LAWS(MAD)-2006-9-83] [REFERRED TO]
M/S. GODREJ & BOYEE MANUFACTURING CO. LIMITED VS. UNION OF INDIA [LAWS(P&H)-2017-3-130] [REFERRED TO]
COMMISSIONER OF INCOME TAX, CHENNAI VS. JANAK SHANTILAL MEHTA [LAWS(MAD)-2020-12-222] [REFERRED TO]
AMAR SINGH SHEKHAWAT VS. INCOME TAX OFFICER, WARDII, CHURU & ORS [LAWS(RAJ)-2015-4-312] [REFERRED TO]
PACIFIC EXPORTS, KATNI VS. UNION OF INDIA [LAWS(MPH)-2020-2-96] [REFERRED TO]
KANHAIYALAL AND COMPANY VS. INDIAN OIL CORPORATION LIMITED [LAWS(MPH)-2022-10-13] [REFERRED TO]
STAR PAPER MILLS LTD VS. STATE OF U P [LAWS(SC)-2006-9-71] [REFERRED TO]
M/S. RADHA KRISHAN INDUSTRIES VS. STATE OF H.P. [LAWS(HPH)-2021-1-2] [REFERRED TO]
PRADEEP KUMAR PRADHAN VS. JOINT COMMISSIONER OF INCOME TAX [LAWS(ORI)-2022-8-108] [REFERRED TO]
ANNAMALAI UNIVERSITY, REP. BY ITS REGISTRAR, SRI RATHINASABATHI, ANNAMALAI NAGAR, CHIDAMBARAM VS. THE INCOME TAX OFFICER, WARD I (1), S.N. CHAVADY CUDDALORE [LAWS(MAD)-2018-1-445] [REFERRED TO]
S.M. KUTUBUDDIN VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(MAD)-2017-6-198] [REFERRED TO]
DEPUTY COMMISSIONER OF INCOME-TAX VS. SREE MURUGAN TRADING CO [LAWS(KER)-2007-10-124] [REFERRED]
SOUTH ASIA FM LIMITED VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(MAD)-2018-10-183] [REFERRED TO]
SOUTH ASIA FM LIMITED VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(MAD)-2018-10-183] [REFERRED TO]
DOSHI HOUSING LIMITED VS. CIT [LAWS(MAD)-2012-4-211] [REFERRED TO]
JHARKHAND STATE MINERAL DEVELOPMENT CORPORATION LIMITED VS. UNION OF INDIA [LAWS(JHAR)-2021-11-15] [REFERRED TO]
USHA RANI VS. COMMISSIONER OF INCOME TAX [LAWS(P&H)-2007-2-98] [REFERRED TO]
A KALIMUTHAN VS. DISTRICT REVENUE OFFICER [LAWS(MAD)-2015-9-406] [REFERRED]
M/S TELEKOM MALAYSIA BERHAD VS. UNION OF INDIA [LAWS(KAR)-2018-2-35] [REFERRED TO]
ESQUIRE TRANSLAM INDUSTRIES VS. ASSISTANT COMMISSIONER OF INCOME TAX, PONDICHERRY RANGE [LAWS(MAD)-2011-3-918] [REFERRED]
RAJEEV BANSAL VS. UNION OF INDIA [LAWS(ALL)-2023-2-28] [REFERRED TO]
SITA WORLD TRAVELS (INDIA) LTD. VS. COMMISSIONER OF INCOME TAX [LAWS(DLH)-2004-5-116] [REFERRED TO]
SYNBIOTICS LTD VS. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE FOUR [LAWS(GJH)-2014-5-32] [REFERRED TO]
THE PRINCIPAL COMMISSIONER OF INCOME TAX-08 VS. SAMCOR GLASS LTD. AND ORS. [LAWS(DLH)-2015-10-340] [REFERRED TO]
M/S NOIDA POWER COMPANY LIMITED VS. COMMISSIONER OF INCOME TAX [LAWS(ALL)-2017-5-103] [REFERRED TO]
HINDUSTAN AUTOMOBILES VS. CHIEF ELECTION OFFICER OF U.P.LUCKNOW [LAWS(ALL)-2020-2-266] [REFERRED TO]
MITSUI AND COMPANY INDIA PVT. LTD VS. INCOME TAX OFFICER [LAWS(DLH)-2012-9-462] [REFERRED TO]
RAMBAGH PALACE HOTELS PRIVATE LIMITED VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(DLH)-2013-1-93] [REFERRED TO]
A.G.HOLDINGS PVT LTD VS. INCOME TAX OFFICER [LAWS(DLH)-2012-4-410] [REFERRED TO]
MURLI INDUSTRIES LIMITED VS. ASSISTANT COMMISSIONER OF INCOME-TAX [LAWS(BOM)-2021-12-201] [REFERRED TO]
TATA COMMUNICATIONS TRANSFORMATION SERVICES VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(BOM)-2022-3-284] [REFERRED TO]
AVADH TRANSFORMERS (P.) LTD VS. UNION OF INDIA [LAWS(ALL)-2013-3-194] [REFERRED TO]
SAHARA INDIA COMMERCIAL CORPN. LTD VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(CAL)-2006-3-73] [REFERRED TO]
Berger Paints India LTD VS. Assistant Commissioner of Income tax [LAWS(CAL)-2003-12-4] [REFERRED TO]
MARUTI CLEAN COAL AND POWER LTD. VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1 [LAWS(CHH)-2018-1-6] [REFERRED TO]
RAGHUPATI ISPAT VS. UNION OF INDIA [LAWS(CHH)-2016-9-28] [REFERRED]
ADOR TECHNOPACK LTD VS. ZAKIR HUSSEIN DEPUTY COMMISSIONER OF INCOME TAX [LAWS(BOM)-2004-3-133] [REFERRED TO]
SESA GOA LTD VS. JOINT COMMISSIONER OF INCOME-TAX [LAWS(BOM)-2004-5-48] [REFERRED TO]
NILESHKUMAR BHUPENDRABHAI SHAH VS. UNION OF INDIA [LAWS(GJH)-2021-3-301] [REFERRED TO]
IOT INFRASTRUCTURE AND ENERGY SERVICES LTD. VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(BOM)-2010-3-289] [REFERRED TO]
NICKUNJ EXIMP ENTERPRISES (P) LTD. VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(BOM)-2014-6-209] [REFERRED TO]
NAVEEN TEXTILE AGENCIES THROUGH SRI NAVEEN MALHOTRA, PROPRIETOR VS. CUSTOMS, EXCISE AND GOLD (CONTROL) APPELLATE TRIBUNAL AND COMMISSIONER OF CENTRAL EXCISE [LAWS(ALL)-2007-1-191] [REFERRED TO]
SH. VIRBHADRA SINGH VS. DEPUTY COMMISSIONER, CIRCLE SHIMLA, INCOME TAX OFFICE AND OTHERS [LAWS(HPH)-2016-12-91] [REFERRED TO]
GENERAL CEMENT PRODUCTS LTD. THROUGH ITS DIRECTOR, SRI M.K. SHARMA SON OF SRI RAM DEO SHARMA VS. THE CUSTOMS, EXCISE AND GOLD (CONTROL) APPELLATE TRIBUNAL, [LAWS(ALL)-2006-11-304] [REFERRED TO]
V. RAJA SEKHAR VS. N. UGRAPPA [LAWS(APH)-2016-4-48] [REFERRED TO]
DAILY DESHER KATHA TRUST VS. STATE OF TRIPURA [LAWS(TRIP)-2020-8-41] [REFERRED TO]
ANUKAMPA AVAS VIKAS PVT. LTD. VS. STATE OF RAJASTHAN [LAWS(RAJ)-2008-9-44] [REFERRED TO]
COMMISSIONER OF CENTRAL EXCISE, HALDIA VS. KRISHNA WAX (P) LTD [LAWS(SC)-2019-11-38] [REFERRED TO]
BANWARILAL & ANOTHER VS. CHAND BEHARI & ORS [LAWS(RAJ)-2014-9-172] [REFERRED]
UNION OF INDIA VS. KOTHARI PETROCHEMICALS LTD [LAWS(MAD)-2018-12-149] [REFERRED TO]
TAMIL NADU STATE MARKETING CORP LTD VS. CHIEF COMMISSIONER OF INCOME TAX [LAWS(MAD)-2018-1-779] [REFERRED TO]
MOBIS INDIA LIMITED VS. DEPUTY COMMISSIONER OF INCOME-TAX [LAWS(MAD)-2018-1-315] [REFERRED TO]
ASSTT COMMISSIONER OF INCOME TAX CIRCLE CHITTORGARH VS. BANSWARA SYNTEX LTD [LAWS(RAJ)-2004-9-14] [REFERRED TO]
PROGRESSIVE ALUMINIUM INDUSTRIES VS. STATE OF ORISSA [LAWS(ORI)-2009-3-57] [REFERRED TO]
JINDAL NATURECARE LIMITED VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE [LAWS(KAR)-2022-3-148] [REFERRED TO]
JAI BALAJI JYOTI STEELS LTD. VS. DEPUTY COMMISSIONER OF SALES TAX AND ORS. [LAWS(ORI)-2015-2-12] [REFERRED TO]
ASIAN PAINTS INDIA LTD VS. DEPUTY COMMISSIONER OF SALES TAX CIRCLE 26 [LAWS(GJH)-2006-7-84] [REFERRED TO]
N.K. ROADWAYS P. LTD. VS. INCOME TAX OFFICER [LAWS(GJH)-2014-3-90] [REFERRED TO]
SAHKARI KHAND UDYOG MANDAL LTD. VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(GJH)-2014-3-151] [REFERRED TO]
HMT Watch Factory IV VS. State of Karnataka [LAWS(KAR)-2013-6-151] [REFERRED TO]
SAIDEEPA JEWELLERY WORKS VS. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES [LAWS(KAR)-2013-7-387] [REFERRED TO]
JAGDISH PRESHAD GUPTA VS. JOINT COMMISSIONER OF INCOME TAX [LAWS(DLH)-2005-4-80] [REFERRED TO]
CAPGEMINI INDIA PVT. LTD. VS. ASST. COMMISSIONER OF INCOME TAX [LAWS(BOM)-2015-5-47] [REFERRED TO]
PUSHPAK BULLION (P.) LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(GJH)-2015-5-101] [REFERRED TO]
BANASKANTHA DISTRICT OILSEEDS GROWERS COOP UNION LTD VS. ACIT [LAWS(GJH)-2015-5-119] [REFERRED]
HINDUSTAN ISPAT PRIVATE LIMITED VS. THE COMMERCIAL TAX OFFICER, JUBILEE HILLS, HYDERABAD AND ORS. [LAWS(APH)-2015-11-20] [REFERRED TO]
A.B. MAURI INDIA PVT. LTD. VS. THE DEPUTY COMMERCIAL TAX OFFICER AND ORS. [LAWS(APH)-2015-12-27] [REFERRED TO]
AJAY OXYCHOLORIDE FLOORINGS VS. IYER, ASSISTANT COMMISSIONER OF INCOME-TAX [LAWS(BOM)-2005-8-233] [REFERRED TO]
WARANA SAHAKARI DUDH UTPADAK PRAKRIYA SANG VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(BOM)-2005-9-227] [REFERRED TO]
PRABHASH CHANDRA MISHRA VS. UNION OF INDIA [LAWS(ALL)-2003-5-105] [REFERRED TO]
RANGLAL BAGARIA HUF AND ORS. VS. ASSISTANT COMMISSIONER OF INCOME TAX AND ORS. [LAWS(CAL)-2016-5-12] [REFERRED TO]
SURAKSHIT ADVISORY PRIVATE LIMITED & ANR VS. UNION OF INDIA [LAWS(CAL)-2015-12-21] [REFERRED TO]
SAI VYAPAAR PVT. LTD VS. UNION OF INDIA [LAWS(CAL)-2015-12-22] [REFERRED TO]
DEBASHIS MOULIK VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(CAL)-2014-9-70] [REFERRED TO]
SRI MAHANTH RAMASHRAY DAS SNAKOTTAR MAHAVIDYALAYA VS. STATE OF U.P [LAWS(ALL)-2021-11-95] [REFERRED TO]
SAMSUNG INDIA ELECTRONICS PVT LTD VS. DY. COMMISSIONER OF INCOME-TAX [LAWS(DLH)-2013-11-89] [REFERRED TO]
BIJENDER KR GUPTA VS. CORPORATION BANK OF INDIA [LAWS(DLH)-2013-11-185] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. E-FUNDS IT SOLUTION [LAWS(DLH)-2014-2-368] [REFERRED TO]
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]
STATE OF H P VS. GUJARAT AMBUJA CEMENT LTD [LAWS(SC)-2005-7-17] [REFERRED TO]
M/S.SELLA SYNERGY INDIA PVT LTD. VS. THE INCOME TAX OFFICER COMPANY CIRCLE VI (2) [LAWS(MAD)-2016-8-1] [REFERRED TO]
SMT KIRAN KANWAR WIDOW OF LATE SHRI RAJENDRA SINGH KHETASAR, LEGAL HEIR OF SHRI RAJENDRA SINGH KHETASAR, VILLAGE VS. UNION OF INDIA [LAWS(RAJ)-2016-8-204] [REFERRED TO]
NIHARIKA JAIN VS. UNION OF INDIA [LAWS(RAJ)-2019-7-352] [REFERRED TO]
DULI CHAND SINGHANIA VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(P&H)-2003-12-15] [REFERRED TO]
C.B.SRINIVASAN VS. THE DEPUTY COMMISSIONER OF INCOME TAX [LAWS(MAD)-2016-3-229] [REFERRED TO]
K.S. SURESH VS. DEPUTY COMMISSIONER OF INCOME-TAX [LAWS(MAD)-2005-3-197] [REFERRED TO]
AMARNATH INDUSTRIES, KATHUA, JAMMU VS. UNION OF INDIA AND ANOTHER [LAWS(P&H)-2018-5-56] [REFERRED TO]
COGENT REALTORS PVT LTD VS. DEPUTY COMMISSIONER OF INCOME TAX (TDS), GURGAON [LAWS(P&H)-2017-12-254] [REFERRED TO]
STERLITE INDUSTRIES INDIA LTD VS. ASST COMMISSIONER OF INCOME TAX [LAWS(MAD)-2008-8-234] [REFERRED TO]
STERLITE INDUSTRIES INDIA LTD VS. ASSISTANT COMMISSIONER OF INCOME TAX COMPANY [LAWS(MAD)-2008-3-263] [REFERRED TO]
TELEKOM MALAYSIA BERHAD VS. UNION OF INDIA [LAWS(KAR)-2018-2-97] [REFERRED TO]
MANJULA ATHUR VS. INCOME TAX OFFICER [LAWS(MAD)-2018-2-304] [REFERRED TO]
MICROMAX INFORMATICS LTD. VS. STATE OF HP AND ORS. [LAWS(HPH)-2015-6-70] [REFERRED TO]
SITA WORLD TRAVELS (INDIA) LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(DLH)-2003-7-154] [REFERRED TO]
BAKULBHAI RAMANLAL PATEL VS. INCOME TAX OFFICER [LAWS(GJH)-2011-3-211] [REFERRED TO]
DOSHION LTD VS. INCOME TAX OFFICER [LAWS(GJH)-2012-1-163] [REFERRED TO]
GENERAL MOTORS INDIA PVT LTD VS. DEPUTY COMMISSIONER OF INCOME-TAX [LAWS(GJH)-2012-8-227] [REFERRED TO]
CAPITAL PHARMA VS. INCOME TAX OFFICER [LAWS(IT)-2014-8-38] [REFERRED TO]
VIRESH HEMANI VS. INCOME TAX OFFICER [LAWS(ORI)-2021-4-32] [REFERRED TO]
JOINT COMMISSIONER OF INCOME TAX VS. KALANITHI MARAN [LAWS(MAD)-2014-7-20] [REFERRED TO]
JOINT COMMISSIONER OF INCOME TAX VS. KALANITHI MARAN [LAWS(MAD)-2014-7-20] [REFERRED TO]
NOBLE IMPORT PRIVATE LIMITED VS. UNION OF INDIA, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) AND ORS. [LAWS(APH)-2015-12-10] [REFERRED TO]
UMA BRICKS INDUSTRIES VS. STATE OF TRIPURA [LAWS(GAU)-2005-5-29] [REFERRED TO]
U P FOREST CORPORATION VS. INCOME TAX APPELLATE TRIBUNAL [LAWS(ALL)-2003-5-261] [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]
MARBLE MEN VS. CIT [LAWS(ALL)-2004-8-353] [REFERRED TO]
SHAHNAZ AYURVEDICS VS. COMMISSIONER OF CENTRAL EXCISE [LAWS(ALL)-2004-1-28] [REFERRED TO]
KRISHNA KUMAR DIVAULIYA AND OTHERS VS. STATE OF U.P. AND ANOTHER [LAWS(ALL)-2006-1-306] [REFERRED TO]
ZUARI ESTATE DEVELOPMENT VS. J R KANEKAR [LAWS(BOM)-2003-7-141] [REFERRED TO]
SHILP REALTY PRIVATE LIMITED VS. INCOME TAX OFFICER, WARD 4(1)(3) [LAWS(GJH)-2021-10-1526] [REFERRED TO]
CIT VS. EXPEDITORS INTERNATIONAL INDIA PVT. LTD [LAWS(DLH)-2011-12-289] [REFERRED TO]
DIGI1 ELECTRONICS PVT.LTD VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(BOM)-2023-3-33] [REFERRED TO]
TAKSHASHILA REALTIES PVT. LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE [LAWS(GJH)-2017-3-32] [REFERRED TO]
MAHESHCHANDRA CHIMANLAL RAVAL (HUF) VS. INCOME TAX OFFICER-WARD 2(2)(3) [LAWS(GJH)-2017-4-71] [REFERRED TO]
INDIA GOOD NEWS ASSOCIATES VS. INCOME TAX OFFICER AND 3 OTHERS [LAWS(ALL)-2018-11-14] [REFERRED TO]
SAK INDUSTRIES PVT LTD VS. DEPUTY COMMISSIONER OF INCOME TAX NEW DELHI [LAWS(DLH)-2012-2-515] [REFERRED TO]
RAJAT EXPORT IMPORT INDIA PVT LTD VS. INCOME TAX OFFICER [LAWS(DLH)-2012-1-157] [REFERRED TO]
Gangadhar Bera VS. Assistant Commissioner of Income tax [LAWS(CAL)-2004-1-39] [REFERRED TO]
India Steamship Co LTD VS. Joint Commissioner of Income Tax [LAWS(CAL)-2005-2-37] [REFERRED TO]
CHOKHANI BROTHER VS. JOINT COMMISSIONER OF INCOME TAX [LAWS(ALL)-2014-5-319] [REFERRED TO]
NEW DELHI TELEVISION LIMITED VS. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE [LAWS(DLH)-2017-8-161] [REFERRED TO]
HARDICON LTD. VS. REGISTRAR OF COMPANIES [LAWS(DLH)-2009-5-311] [REFERRED TO]
SADHNA NITRO CHEM LTD. VS. A.B. KOLI [LAWS(BOM)-2014-9-164] [REFERRED TO]
CHAMPA DEVI VS. STATE OF H.P. AND ORS. [LAWS(HPH)-2015-8-21] [REFERRED TO]
FORTUNE METALIKS LTD. VS. STATE OF CHHATTISGARH [LAWS(CHH)-2017-5-129] [REFERRED TO]
ANDERSON BIOMED PRIVATE LIMITED VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(GJH)-2021-7-529] [REFERRED TO]
MARBLE MEN AND HANDICRAFTS INN VS. COMMISSIONER OF INCOME TAX [LAWS(ALL)-2004-7-173] [REFERRED TO]
UNION OF INDIA VS. BALRAMPUR CHINI MILLS LTD [LAWS(ALL)-2003-5-128] [REFERRED TO]
HARYANA ACRYLIC MANUFACTURING COMPANY VS. COMMISSIONER OF INCOME-TAX IV [LAWS(DLH)-2008-11-10] [REFERRED TO]
AMALTAS ASSOCIATES VS. INCOME TAX OFFICER [LAWS(GJH)-2016-10-116] [REFERRED TO]
MILTON PLASTICS LIMITED VS. MUDIT NAGPAL [LAWS(BOM)-2023-3-71] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. THREE DEE EXIM [LAWS(DLH)-2011-3-331] [REFERRED TO]
BERGER PAINTS INDIA LTD. VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(CAL)-2009-8-107] [REFERRED TO]
ARTECH INFOSYSTEMS PVT LTD VS. COMMISSIONRER OF INCOME TAX [LAWS(DLH)-2012-1-526] [REFERRED TO]
JAY BHARAT MARUTI LTD VS. ASSTT COMMISSIONER OF INCOME TAX [LAWS(DLH)-2013-2-318] [REFERRED TO]
SELECT VACATIONS PVT LTD VS. INCOME TAX OFFICER [LAWS(DLH)-2013-7-572] [REFERRED TO]
TEOFILO FERNANDO ANTONIO PINTO VS. UNION OF INDIA, MINISTRY OF FINANCE [LAWS(BOM)-2022-10-71] [REFERRED TO]
INDORAMA SYNTHETICS (INDIA) LTD. VS. THE ADDITIONAL COMMISSIONER OF INCOME-TAX & ANR. [LAWS(DLH)-2016-7-136] [REFERRED TO]
MANJU MITTAL AND ORS. VS. STATE OF U.P. AND ORS. [LAWS(ALL)-2020-2-435] [REFERRED TO]
ASHOK KUMAR AGARWAL VS. UNION OF INDIA [LAWS(ALL)-2021-9-208] [REFERRED TO]
MUKESH MODI VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(RAJ)-2014-4-104] [REFERRED TO]
SARASWATI KNITWEARS PVT LTD VS. UNION OF INDIA AND OTHERS [LAWS(P&H)-2018-5-44] [REFERRED TO]
LAKHIRAM JAIN AND SONS VS. SALES TAX OFFICER, RAYAGADA CIRCLE, RAYAGADA [LAWS(ORI)-2008-12-53] [REFERRED TO]
MS. HUAWEI TELECOMMUNICATIONS INDIA CO. PVT. LTD. VS. THE STATE OF HARYANA AND ANOTHER [LAWS(P&H)-2017-7-266] [REFERRED TO]
ALAPPAT JEWELS VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(KER)-2013-1-51] [REFERRED TO]
PR COMMISSIONER OF INCOME TAX-4 VS. V RAMAIAH [LAWS(KAR)-2018-7-65] [REFERRED TO]
UNION BUILDERS AND DEVELOPERS VS. INCOME TAX OFFICER [LAWS(KAR)-2018-11-97] [REFERRED TO]
ADANI POWER MAHARASHTRA LIMITED VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(GJH)-2023-2-1303] [REFERRED TO]
UNIVERSAL SOMPO GENERAL INSURANCE CO. LTD VS. STATE OF GUJARAT [LAWS(GJH)-2022-9-110] [REFERRED TO]
KARNATAKA GOLF ASSOCIATION VS. DEPUTY DIRECTOR OF INCOME TAX EXEMPTIONS [LAWS(KAR)-2005-2-71] [REFERRED TO]
SUN DIRECT TV PVT LTD VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(MAD)-2018-10-181] [REFERRED TO]
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]
P CHIDAMBARAM VS. ASSISTANT COMM OF INCOME TAX [LAWS(MAD)-2018-1-562] [REFERRED TO]
DIVYA CAPITAL ONE PRIVATE LIMITED VS. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 7(1) DELH [LAWS(DLH)-2022-5-315] [REFERRED TO]
G CHINNADURAI VS. INCOME TAX OFFICER [LAWS(MAD)-2016-8-241] [REFERRED]
SUNIL BHASEEN VS. COMMISSIONER OF INCOME TAX [LAWS(P&H)-2008-11-118] [REFERRED TO]
M/S MARUTI SAH & BROTHERS VS. INCOME TAX OFFICER [LAWS(UTN)-2016-12-18] [REFERRED TO]
SUDHIR KAPOOR VS. INCOME TAX OFFICER AND ORS. [LAWS(P&H)-2015-4-45] [REFERRED TO]
C. GIRIJA VS. COMMISSIONER OF INCOME TAX, BHUBANESWAR [LAWS(ORI)-2022-2-99] [REFERRED TO]
ASHOKA ENTERPRISES VS. UNION TERRITORY OF CHANDIGARH [LAWS(P&H)-2019-5-401] [REFERRED TO]
SECRETARY THE AZHAGANPARAI PRIMARY AGRICULTURAL CO-OPERATIVE BANK LTD VS. ORIENTAL INSURANCE CO LTD [LAWS(MAD)-2009-2-155] [REFERRED TO]
RASANTESHWAR SINGH DHARIWAL VS. UNION OF INDIA AND OTHERS [LAWS(P&H)-2017-12-244] [REFERRED TO]
RAKESH KUMAR GANGWAL VS. UNION OF INDIA [LAWS(RAJ)-2008-3-53] [REFERRED TO]
GEHNA VS. UNION OF INDIA [LAWS(RAJ)-2003-5-90] [REFERRED TO]
SICA EDUCATIONAL TRUST VS. UNION OF INDIA [LAWS(MPH)-2007-9-103] [REFERRED TO]
PROCESS EQUIPMENTS INDIA VS. H.P. MICRO & SMALL ENTERPRISES FACILITATION COUNCIL [LAWS(HPH)-2014-5-4] [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]
SESHASAYEE PAPER AND BOARDS LTD. VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(MAD)-2019-10-320] [REFERRED TO]
TRAVANCORE CEMENTS LIMITED VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(KER)-2006-9-38] [REFERRED TO]
M/S NORTH EASTERN ELECTRIC POWER CORPORATION VS. PRINCIPAL COMMISSIONER OF INCOME TAX & ANR [LAWS(MEGH)-2019-3-4] [REFERRED TO]
IBS SOFTWARE SERVICES PRIVATE LIMITED VS. THE UNION OF INDIA AND ORS. [LAWS(KER)-2015-3-72] [REFERRED TO]
INNOVATIVE FOODS LTD VS. UNION OF INDIA [LAWS(KER)-2013-4-142] [REFERRED TO(SC)]]
CHAVDA DHARMENDRA RAVJIBHAI VS. GUJARAT ENERGY TRANSMISSION CORPORATION [LAWS(GJH)-2018-4-164] [REFERRED TO]
SUNTEC BUSINESS SOLUTIONS PVT LTD VS. UNION OF INDIA REPRESENTED BY SECRETARY [LAWS(KER)-2018-1-98] [REFERRED TO]
YOGENDRAKUMAR GUPTA VS. INCOME TAX OFFICER [LAWS(GJH)-2014-5-44] [REFERRED TO]
V LIONAL SINGH VS. GENERAL MANAGER TAMIL NADU STATE TRANSPORT CORPORATION MADURAI [LAWS(MAD)-2008-8-147] [REFERRED TO]
PR. COMMISSIONER OF INCOME TAX VS. JAGAT TALKIES DISTRIBUTORS [LAWS(DLH)-2017-8-115] [REFERRED TO]
COMMISSIONER OF INCOME TAX, DELHI VS. VELOCIENT TECHNOLOGIES LTD [LAWS(DLH)-2015-5-86] [REFERRED TO]
MGM EXPORTS VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(GJH)-2009-3-40] [REFERRED]
INGENICO INTERNATIONAL INDIA PVT. LTD. VS. DEPUTY COMMISSIONER OF INCOME-TAX [LAWS(DLH)-2021-3-140] [REFERRED TO]
S. K. SRIVASTAVA VS. CENTRAL BOARD OF DIRECT TAXES [LAWS(DLH)-2022-6-63] [REFERRED TO]
MICROMAX INFORMATICS LTD. VS. STATE OF HIMACHAL PRADESH AND ORS. [LAWS(HPH)-2016-4-2] [REFERRED TO]
JUGAL KISHORE PALIWAL VS. JOINT COMMISSIONER OF INCOME TAX [LAWS(CHH)-2022-4-107] [REFERRED TO]
HARIOM RICE MILL PRIVATE LIMITED VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(CHH)-2020-2-37] [REFERRED TO]
IHI CORPORATION VS. STATE OF GUJARAT [LAWS(GJH)-2020-8-222] [REFERRED TO]
NAVAL KISHORE KHAITAN VS. PRINCIPAL COMMISSIONER OF INCOME TAX, VISAKHAPATNAM AND ORS. [LAWS(APH)-2019-12-27] [REFERRED TO]
LARSEN AND TOUBRO LTD. VS. STATE OF ANDHRA PRADESH AND ORS. [LAWS(APH)-2015-9-16] [REFERRED TO]
VINOD HINIGORANI VS. THE SECURITIES & EXCHANGE BOARD OF INDIA AND ORS. [LAWS(BOM)-2015-3-52] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. THREE DEE EXIM PVT LTD [LAWS(DLH)-2011-3-151] [REFERRED TO]
SHRENIK SUDHIR VIMAWALA VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(GJH)-2022-5-307] [REFERRED TO]
ARUN KUMAR MAHESHWARI VS. INCOME TAX OFFICER [LAWS(ALL)-2004-12-237] [REFERRED TO]
SETH SOORAJMAL JALAN BALIKA VIDYALAYA VS. STATE OF WEST BENGAL [LAWS(CAL)-2017-3-34] [REFERRED TO]
COMMISSIONER OF INCOME TAX (EXEMPTION), KOLKATA VS. B.P. PODDAR FOUNDATION FOR EDUCATION [LAWS(CAL)-2022-9-126] [REFERRED TO]
SWAL LIMITED VS. UNION OF INDIA [LAWS(CAL)-2022-8-75] [REFERRED TO]
ADOBE SYSTEMS SOFTWARE IRELAND LTD. VS. ASSISTANT DIRECTOR OF INCOME TAX [LAWS(DLH)-2014-3-297] [REFERRED TO]
ZUARI FOODS AND FARMS PVT LTD VS. ASST COMMISSIONER OF INCOME-TAX CIRCLE 1(1), PANAJI, GOA [LAWS(BOM)-2018-4-212] [REFERRED TO]
ASIA SATELLITE TELECOMMUNICATIONS CO LTD VS. ASSISTANT DIT INTERNATIONAL TAXATION [LAWS(DLH)-2012-8-307] [REFERRED TO]
ASIA SATELLITE TELECOMMUNICATIONS CO. LTD. VS. ASSISTANT DIRECTOR OF INCOME TAX [LAWS(DLH)-2012-8-479] [REFERRED TO]
LEASE PLAN INDIA & ANR. VS. DEPUTY COMMISSONER OF INCOME TAX [LAWS(DLH)-2012-8-559] [REFERRED TO]
MICROSOFT CORPORATION (I) PVT. LTD VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(DLH)-2013-5-506] [REFERRED TO]
DALMIA PVT LTD VS. COMMISSIONER OF INCOME TAX DELHI [LAWS(DLH)-2011-9-343] [REFERRED TO]
NANDINI SINHA VS. STATE OF WEST BENGAL [LAWS(CAL)-2007-9-49] [REFERRED TO]
Amiya Sales and Industries VS. Assistant Commissioner of Income tax [LAWS(CAL)-2004-9-63] [REFERRED TO]
NESTLE INDIA LTD VS. DEPUTY COMMISSIONER OF INCOME TAX [LAWS(DLH)-2016-3-287] [REFERRED TO]
RAJIV AGARWAL VS. ASSISTANT COMMISSIONER OF INCOME TAX [LAWS(DLH)-2016-3-328] [REFERRED TO]
MAHESH KUMAR GUPTA VS. COMMISSIONER OF INCOME TAX [LAWS(ALL)-2013-4-197] [REFERRED TO]
GOVIND BALLABH PANT UNIVERSITY OF AGRICULTURE AND TECHNOLOGY PANT NAGAR VS. DISTT CONSUMER PROTECTION FORUM UDHAM SINGH NAGAR [LAWS(UTN)-2005-11-5] [REFERRED TO]
ALKEM LABORATORIES LIMITED VS. PRINCIPAL COMMISSIONER OF INCOME TAX [LAWS(PAT)-2023-3-30] [REFERRED TO]
MAHAVIR SPINNING MILLS LTD VS. COMMISSIONER OF INCOME-TAX-I [LAWS(P&H)-2004-5-72] [REFERRED TO]
INCOME TAX OFFICER VS. URBAN IMPROVEMENT TRUST KOTA [LAWS(SC)-2018-10-50] [REFERRED TO]
U P STATE SPINNING CO LTD VS. R S PANDEY [LAWS(SC)-2005-9-27] [REFERRED TO]


JUDGEMENT

- (1.)Heard learned counsel for the parties
(2.)Leave is granted.
(3.)By the order under challenge, a division bench of the High Court at Delhi dismissed the writ petition filed by the appellant challenging the validity of notices issued under sections 148 and 143 (2) of the Income Tax Act, 1961. The High court took the view that the appellant could have taken all the objections in its reply to the notices and that, at that stage, the writ petition was premature. Accordingly, the writ petition was dismissed on 31st January, 2001. Aggrieved by that order, the appellant is in appeal before us.


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