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Home Case Index All Cases Income Tax Income Tax + SC Income Tax - 1960 (11) TMI SC This

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1960 (11) TMI 8 - SC - Income Tax


  1. 2024 (7) TMI 760 - SC
  2. 2024 (1) TMI 1042 - SC
  3. 2023 (2) TMI 370 - SC
  4. 2022 (7) TMI 639 - SC
  5. 2022 (4) TMI 46 - SC
  6. 2021 (4) TMI 837 - SC
  7. 2020 (4) TMI 133 - SC
  8. 2019 (6) TMI 332 - SC
  9. 2016 (12) TMI 878 - SC
  10. 2014 (11) TMI 1095 - SC
  11. 2011 (10) TMI 586 - SC
  12. 1998 (10) TMI 510 - SC
  13. 1998 (3) TMI 7 - SC
  14. 1997 (2) TMI 6 - SC
  15. 1996 (7) TMI 2 - SC
  16. 1993 (7) TMI 1 - SC
  17. 1990 (12) TMI 6 - SC
  18. 1989 (2) TMI 4 - SC
  19. 1986 (5) TMI 272 - SC
  20. 1986 (5) TMI 1 - SC
  21. 1986 (3) TMI 342 - SC
  22. 1986 (3) TMI 341 - SC
  23. 1986 (3) TMI 6 - SC
  24. 1985 (4) TMI 323 - SC
  25. 1985 (4) TMI 219 - SC
  26. 1985 (4) TMI 1 - SC
  27. 1981 (4) TMI 5 - SC
  28. 1976 (11) TMI 1 - SC
  29. 1976 (3) TMI 1 - SC
  30. 1975 (5) TMI 1 - SC
  31. 1974 (10) TMI 1 - SC
  32. 1972 (12) TMI 2 - SC
  33. 1972 (10) TMI 90 - SC
  34. 1972 (9) TMI 13 - SC
  35. 1971 (1) TMI 17 - SC
  36. 1971 (1) TMI 10 - SC
  37. 1970 (8) TMI 8 - SC
  38. 1970 (4) TMI 9 - SC
  39. 1970 (4) TMI 3 - SC
  40. 1969 (2) TMI 13 - SC
  41. 1967 (7) TMI 2 - SC
  42. 1966 (10) TMI 50 - SC
  43. 1966 (9) TMI 36 - SC
  44. 1965 (4) TMI 23 - SC
  45. 1962 (12) TMI 53 - SC
  46. 1962 (1) TMI 8 - SC
  47. 2025 (7) TMI 136 - HC
  48. 2025 (5) TMI 1595 - HC
  49. 2025 (5) TMI 526 - HC
  50. 2025 (4) TMI 1628 - HC
  51. 2025 (4) TMI 1495 - HC
  52. 2025 (3) TMI 724 - HC
  53. 2025 (2) TMI 92 - HC
  54. 2025 (3) TMI 812 - HC
  55. 2025 (1) TMI 510 - HC
  56. 2024 (12) TMI 990 - HC
  57. 2024 (12) TMI 61 - HC
  58. 2024 (11) TMI 1443 - HC
  59. 2024 (11) TMI 142 - HC
  60. 2024 (11) TMI 977 - HC
  61. 2024 (9) TMI 1061 - HC
  62. 2024 (9) TMI 221 - HC
  63. 2024 (9) TMI 484 - HC
  64. 2024 (9) TMI 149 - HC
  65. 2024 (10) TMI 1239 - HC
  66. 2024 (7) TMI 148 - HC
  67. 2024 (7) TMI 405 - HC
  68. 2024 (5) TMI 169 - HC
  69. 2024 (5) TMI 84 - HC
  70. 2024 (10) TMI 491 - HC
  71. 2024 (5) TMI 321 - HC
  72. 2024 (2) TMI 1557 - HC
  73. 2024 (5) TMI 350 - HC
  74. 2024 (2) TMI 1423 - HC
  75. 2024 (3) TMI 154 - HC
  76. 2024 (2) TMI 469 - HC
  77. 2024 (3) TMI 104 - HC
  78. 2024 (2) TMI 163 - HC
  79. 2024 (2) TMI 280 - HC
  80. 2023 (12) TMI 1419 - HC
  81. 2023 (12) TMI 1164 - HC
  82. 2023 (12) TMI 1046 - HC
  83. 2024 (1) TMI 296 - HC
  84. 2023 (12) TMI 292 - HC
  85. 2023 (11) TMI 1196 - HC
  86. 2023 (12) TMI 770 - HC
  87. 2023 (11) TMI 448 - HC
  88. 2023 (12) TMI 439 - HC
  89. 2024 (3) TMI 38 - HC
  90. 2023 (10) TMI 406 - HC
  91. 2023 (10) TMI 41 - HC
  92. 2023 (10) TMI 332 - HC
  93. 2023 (9) TMI 1101 - HC
  94. 2023 (9) TMI 33 - HC
  95. 2023 (8) TMI 1023 - HC
  96. 2023 (8) TMI 931 - HC
  97. 2023 (8) TMI 60 - HC
  98. 2023 (8) TMI 97 - HC
  99. 2023 (8) TMI 385 - HC
  100. 2023 (9) TMI 185 - HC
  101. 2023 (7) TMI 380 - HC
  102. 2023 (6) TMI 1139 - HC
  103. 2023 (6) TMI 1042 - HC
  104. 2023 (6) TMI 935 - HC
  105. 2023 (12) TMI 650 - HC
  106. 2023 (5) TMI 885 - HC
  107. 2023 (5) TMI 926 - HC
  108. 2023 (12) TMI 811 - HC
  109. 2023 (4) TMI 958 - HC
  110. 2023 (4) TMI 957 - HC
  111. 2023 (4) TMI 912 - HC
  112. 2023 (3) TMI 1245 - HC
  113. 2023 (3) TMI 485 - HC
  114. 2023 (2) TMI 1048 - HC
  115. 2023 (2) TMI 863 - HC
  116. 2023 (2) TMI 35 - HC
  117. 2023 (1) TMI 1472 - HC
  118. 2023 (1) TMI 282 - HC
  119. 2023 (1) TMI 280 - HC
  120. 2023 (1) TMI 181 - HC
  121. 2023 (1) TMI 180 - HC
  122. 2022 (12) TMI 1286 - HC
  123. 2022 (12) TMI 459 - HC
  124. 2022 (12) TMI 762 - HC
  125. 2023 (1) TMI 1034 - HC
  126. 2022 (11) TMI 1266 - HC
  127. 2022 (11) TMI 253 - HC
  128. 2022 (10) TMI 6 - HC
  129. 2022 (9) TMI 1287 - HC
  130. 2022 (9) TMI 1099 - HC
  131. 2022 (9) TMI 1595 - HC
  132. 2022 (9) TMI 544 - HC
  133. 2022 (9) TMI 1379 - HC
  134. 2022 (9) TMI 105 - HC
  135. 2023 (3) TMI 924 - HC
  136. 2022 (8) TMI 1140 - HC
  137. 2022 (8) TMI 1313 - HC
  138. 2022 (8) TMI 1095 - HC
  139. 2022 (7) TMI 657 - HC
  140. 2022 (7) TMI 1407 - HC
  141. 2022 (8) TMI 385 - HC
  142. 2022 (7) TMI 558 - HC
  143. 2022 (7) TMI 438 - HC
  144. 2022 (5) TMI 1350 - HC
  145. 2022 (4) TMI 1022 - HC
  146. 2022 (4) TMI 951 - HC
  147. 2022 (4) TMI 636 - HC
  148. 2022 (5) TMI 1158 - HC
  149. 2022 (4) TMI 1021 - HC
  150. 2022 (5) TMI 1413 - HC
  151. 2022 (3) TMI 1361 - HC
  152. 2022 (8) TMI 964 - HC
  153. 2022 (4) TMI 506 - HC
  154. 2022 (3) TMI 1615 - HC
  155. 2022 (3) TMI 163 - HC
  156. 2022 (2) TMI 882 - HC
  157. 2022 (2) TMI 528 - HC
  158. 2022 (4) TMI 70 - HC
  159. 2022 (2) TMI 466 - HC
  160. 2022 (1) TMI 691 - HC
  161. 2022 (1) TMI 1353 - HC
  162. 2022 (1) TMI 375 - HC
  163. 2021 (11) TMI 538 - HC
  164. 2021 (11) TMI 331 - HC
  165. 2021 (10) TMI 427 - HC
  166. 2021 (10) TMI 292 - HC
  167. 2021 (10) TMI 796 - HC
  168. 2021 (10) TMI 466 - HC
  169. 2021 (10) TMI 465 - HC
  170. 2021 (10) TMI 577 - HC
  171. 2021 (10) TMI 71 - HC
  172. 2021 (9) TMI 249 - HC
  173. 2021 (12) TMI 1215 - HC
  174. 2021 (9) TMI 374 - HC
  175. 2021 (9) TMI 326 - HC
  176. 2021 (9) TMI 312 - HC
  177. 2021 (9) TMI 610 - HC
  178. 2021 (9) TMI 325 - HC
  179. 2021 (9) TMI 200 - HC
  180. 2021 (8) TMI 1189 - HC
  181. 2021 (8) TMI 725 - HC
  182. 2021 (8) TMI 382 - HC
  183. 2021 (8) TMI 243 - HC
  184. 2021 (7) TMI 393 - HC
  185. 2021 (7) TMI 348 - HC
  186. 2021 (7) TMI 71 - HC
  187. 2021 (7) TMI 301 - HC
  188. 2021 (6) TMI 379 - HC
  189. 2021 (6) TMI 556 - HC
  190. 2021 (5) TMI 810 - HC
  191. 2021 (5) TMI 528 - HC
  192. 2021 (5) TMI 43 - HC
  193. 2021 (4) TMI 1171 - HC
  194. 2021 (3) TMI 1177 - HC
  195. 2021 (5) TMI 30 - HC
  196. 2021 (4) TMI 869 - HC
  197. 2021 (3) TMI 798 - HC
  198. 2021 (4) TMI 920 - HC
  199. 2021 (4) TMI 68 - HC
  200. 2021 (3) TMI 489 - HC
  201. 2021 (3) TMI 193 - HC
  202. 2021 (3) TMI 526 - HC
  203. 2021 (2) TMI 1162 - HC
  204. 2021 (2) TMI 1161 - HC
  205. 2021 (3) TMI 274 - HC
  206. 2021 (3) TMI 840 - HC
  207. 2021 (2) TMI 913 - HC
  208. 2021 (3) TMI 55 - HC
  209. 2021 (2) TMI 752 - HC
  210. 2021 (2) TMI 12 - HC
  211. 2021 (2) TMI 799 - HC
  212. 2021 (2) TMI 566 - HC
  213. 2021 (2) TMI 105 - HC
  214. 2021 (1) TMI 1354 - HC
  215. 2021 (1) TMI 414 - HC
  216. 2020 (12) TMI 1201 - HC
  217. 2020 (12) TMI 991 - HC
  218. 2020 (12) TMI 681 - HC
  219. 2020 (12) TMI 138 - HC
  220. 2020 (9) TMI 927 - HC
  221. 2020 (7) TMI 573 - HC
  222. 2020 (7) TMI 441 - HC
  223. 2020 (6) TMI 303 - HC
  224. 2020 (5) TMI 517 - HC
  225. 2020 (5) TMI 263 - HC
  226. 2020 (3) TMI 1117 - HC
  227. 2020 (9) TMI 1053 - HC
  228. 2020 (2) TMI 995 - HC
  229. 2020 (2) TMI 738 - HC
  230. 2020 (2) TMI 733 - HC
  231. 2020 (8) TMI 777 - HC
  232. 2020 (3) TMI 395 - HC
  233. 2020 (3) TMI 49 - HC
  234. 2020 (1) TMI 1318 - HC
  235. 2020 (8) TMI 181 - HC
  236. 2020 (2) TMI 122 - HC
  237. 2020 (2) TMI 121 - HC
  238. 2020 (1) TMI 114 - HC
  239. 2020 (1) TMI 113 - HC
  240. 2019 (12) TMI 1027 - HC
  241. 2019 (12) TMI 803 - HC
  242. 2019 (12) TMI 198 - HC
  243. 2019 (12) TMI 216 - HC
  244. 2019 (10) TMI 1611 - HC
  245. 2019 (10) TMI 1518 - HC
  246. 2020 (1) TMI 222 - HC
  247. 2019 (10) TMI 778 - HC
  248. 2019 (10) TMI 89 - HC
  249. 2019 (9) TMI 1153 - HC
  250. 2019 (9) TMI 171 - HC
  251. 2019 (8) TMI 1417 - HC
  252. 2019 (8) TMI 1067 - HC
  253. 2019 (8) TMI 894 - HC
  254. 2019 (7) TMI 1001 - HC
  255. 2019 (8) TMI 16 - HC
  256. 2019 (7) TMI 607 - HC
  257. 2019 (6) TMI 1439 - HC
  258. 2019 (6) TMI 1261 - HC
  259. 2019 (6) TMI 441 - HC
  260. 2019 (6) TMI 356 - HC
  261. 2019 (4) TMI 1040 - HC
  262. 2019 (4) TMI 1826 - HC
  263. 2019 (3) TMI 1309 - HC
  264. 2019 (3) TMI 1206 - HC
  265. 2019 (3) TMI 993 - HC
  266. 2019 (3) TMI 1677 - HC
  267. 2019 (3) TMI 1688 - HC
  268. 2019 (3) TMI 166 - HC
  269. 2019 (2) TMI 1078 - HC
  270. 2019 (2) TMI 659 - HC
  271. 2019 (2) TMI 455 - HC
  272. 2019 (1) TMI 1538 - HC
  273. 2019 (1) TMI 1345 - HC
  274. 2019 (1) TMI 1146 - HC
  275. 2019 (1) TMI 1072 - HC
  276. 2019 (1) TMI 1916 - HC
  277. 2019 (1) TMI 223 - HC
  278. 2018 (12) TMI 467 - HC
  279. 2018 (12) TMI 1217 - HC
  280. 2018 (10) TMI 1731 - HC
  281. 2018 (10) TMI 872 - HC
  282. 2018 (10) TMI 507 - HC
  283. 2018 (9) TMI 720 - HC
  284. 2018 (8) TMI 1782 - HC
  285. 2018 (8) TMI 923 - HC
  286. 2018 (7) TMI 1172 - HC
  287. 2018 (5) TMI 639 - HC
  288. 2018 (5) TMI 576 - HC
  289. 2018 (5) TMI 444 - HC
  290. 2018 (4) TMI 980 - HC
  291. 2018 (4) TMI 885 - HC
  292. 2018 (4) TMI 196 - HC
  293. 2018 (3) TMI 1416 - HC
  294. 2018 (3) TMI 1161 - HC
  295. 2018 (3) TMI 803 - HC
  296. 2018 (4) TMI 1532 - HC
  297. 2018 (3) TMI 1587 - HC
  298. 2018 (2) TMI 1712 - HC
  299. 2018 (1) TMI 942 - HC
  300. 2018 (1) TMI 675 - HC
  301. 2018 (1) TMI 566 - HC
  302. 2018 (1) TMI 228 - HC
  303. 2018 (1) TMI 810 - HC
  304. 2017 (12) TMI 1625 - HC
  305. 2018 (1) TMI 543 - HC
  306. 2017 (12) TMI 587 - HC
  307. 2017 (11) TMI 1501 - HC
  308. 2017 (12) TMI 585 - HC
  309. 2017 (11) TMI 1033 - HC
  310. 2017 (11) TMI 921 - HC
  311. 2017 (11) TMI 1915 - HC
  312. 2017 (9) TMI 1530 - HC
  313. 2017 (9) TMI 669 - HC
  314. 2017 (9) TMI 1638 - HC
  315. 2017 (9) TMI 55 - HC
  316. 2017 (8) TMI 1452 - HC
  317. 2017 (8) TMI 729 - HC
  318. 2017 (7) TMI 967 - HC
  319. 2017 (7) TMI 1316 - HC
  320. 2017 (6) TMI 1126 - HC
  321. 2017 (5) TMI 1801 - HC
  322. 2017 (5) TMI 993 - HC
  323. 2017 (5) TMI 1747 - HC
  324. 2017 (4) TMI 1463 - HC
  325. 2017 (3) TMI 1939 - HC
  326. 2017 (3) TMI 899 - HC
  327. 2017 (8) TMI 982 - HC
  328. 2017 (2) TMI 648 - HC
  329. 2017 (2) TMI 295 - HC
  330. 2017 (1) TMI 900 - HC
  331. 2016 (12) TMI 1556 - HC
  332. 2017 (1) TMI 517 - HC
  333. 2016 (12) TMI 739 - HC
  334. 2016 (12) TMI 1806 - HC
  335. 2016 (11) TMI 493 - HC
  336. 2016 (9) TMI 1614 - HC
  337. 2016 (9) TMI 1529 - HC
  338. 2016 (10) TMI 96 - HC
  339. 2016 (9) TMI 1528 - HC
  340. 2016 (9) TMI 53 - HC
  341. 2016 (9) TMI 208 - HC
  342. 2016 (8) TMI 280 - HC
  343. 2016 (8) TMI 277 - HC
  344. 2016 (8) TMI 368 - HC
  345. 2016 (8) TMI 1323 - HC
  346. 2016 (7) TMI 237 - HC
  347. 2016 (6) TMI 1045 - HC
  348. 2016 (5) TMI 477 - HC
  349. 2016 (5) TMI 475 - HC
  350. 2016 (7) TMI 706 - HC
  351. 2016 (4) TMI 548 - HC
  352. 2016 (6) TMI 289 - HC
  353. 2016 (3) TMI 1025 - HC
  354. 2016 (3) TMI 594 - HC
  355. 2016 (2) TMI 713 - HC
  356. 2016 (2) TMI 1155 - HC
  357. 2016 (2) TMI 528 - HC
  358. 2016 (5) TMI 981 - HC
  359. 2015 (12) TMI 305 - HC
  360. 2015 (10) TMI 824 - HC
  361. 2015 (10) TMI 23 - HC
  362. 2015 (8) TMI 1354 - HC
  363. 2015 (9) TMI 334 - HC
  364. 2015 (7) TMI 1281 - HC
  365. 2015 (5) TMI 552 - HC
  366. 2016 (1) TMI 870 - HC
  367. 2015 (8) TMI 930 - HC
  368. 2015 (8) TMI 269 - HC
  369. 2015 (9) TMI 82 - HC
  370. 2015 (8) TMI 469 - HC
  371. 2015 (4) TMI 1234 - HC
  372. 2015 (4) TMI 1064 - HC
  373. 2015 (4) TMI 341 - HC
  374. 2015 (2) TMI 1196 - HC
  375. 2015 (2) TMI 213 - HC
  376. 2015 (1) TMI 1463 - HC
  377. 2015 (8) TMI 472 - HC
  378. 2015 (4) TMI 635 - HC
  379. 2014 (11) TMI 564 - HC
  380. 2014 (10) TMI 1036 - HC
  381. 2014 (11) TMI 616 - HC
  382. 2014 (11) TMI 880 - HC
  383. 2014 (9) TMI 890 - HC
  384. 2014 (9) TMI 55 - HC
  385. 2014 (8) TMI 210 - HC
  386. 2014 (8) TMI 7 - HC
  387. 2014 (9) TMI 892 - HC
  388. 2014 (7) TMI 605 - HC
  389. 2014 (9) TMI 390 - HC
  390. 2014 (5) TMI 986 - HC
  391. 2014 (7) TMI 391 - HC
  392. 2014 (5) TMI 440 - HC
  393. 2014 (12) TMI 36 - HC
  394. 2014 (11) TMI 52 - HC
  395. 2014 (5) TMI 19 - HC
  396. 2014 (7) TMI 45 - HC
  397. 2014 (12) TMI 356 - HC
  398. 2015 (2) TMI 640 - HC
  399. 2014 (7) TMI 43 - HC
  400. 2014 (3) TMI 943 - HC
  401. 2014 (6) TMI 118 - HC
  402. 2014 (11) TMI 51 - HC
  403. 2014 (3) TMI 948 - HC
  404. 2014 (8) TMI 631 - HC
  405. 2014 (3) TMI 154 - HC
  406. 2014 (2) TMI 1385 - HC
  407. 2014 (5) TMI 225 - HC
  408. 2014 (2) TMI 1169 - HC
  409. 2014 (1) TMI 1088 - HC
  410. 2014 (1) TMI 965 - HC
  411. 2014 (1) TMI 1465 - HC
  412. 2013 (11) TMI 1494 - HC
  413. 2013 (11) TMI 820 - HC
  414. 2013 (11) TMI 1577 - HC
  415. 2014 (12) TMI 269 - HC
  416. 2013 (9) TMI 680 - HC
  417. 2013 (9) TMI 129 - HC
  418. 2013 (8) TMI 765 - HC
  419. 2013 (8) TMI 474 - HC
  420. 2013 (7) TMI 1146 - HC
  421. 2013 (7) TMI 1034 - HC
  422. 2013 (7) TMI 224 - HC
  423. 2013 (10) TMI 101 - HC
  424. 2013 (6) TMI 669 - HC
  425. 2013 (6) TMI 28 - HC
  426. 2013 (10) TMI 284 - HC
  427. 2013 (4) TMI 930 - HC
  428. 2013 (4) TMI 422 - HC
  429. 2015 (5) TMI 216 - HC
  430. 2013 (7) TMI 536 - HC
  431. 2013 (5) TMI 327 - HC
  432. 2013 (3) TMI 60 - HC
  433. 2013 (2) TMI 676 - HC
  434. 2013 (3) TMI 245 - HC
  435. 2013 (3) TMI 9 - HC
  436. 2013 (1) TMI 546 - HC
  437. 2013 (1) TMI 331 - HC
  438. 2013 (2) TMI 124 - HC
  439. 2013 (1) TMI 160 - HC
  440. 2013 (1) TMI 340 - HC
  441. 2013 (1) TMI 177 - HC
  442. 2012 (12) TMI 785 - HC
  443. 2012 (12) TMI 784 - HC
  444. 2012 (12) TMI 456 - HC
  445. 2012 (12) TMI 257 - HC
  446. 2012 (12) TMI 870 - HC
  447. 2012 (11) TMI 766 - HC
  448. 2012 (12) TMI 690 - HC
  449. 2012 (10) TMI 1145 - HC
  450. 2013 (1) TMI 366 - HC
  451. 2012 (12) TMI 423 - HC
  452. 2012 (9) TMI 767 - HC
  453. 2012 (12) TMI 895 - HC
  454. 2012 (12) TMI 901 - HC
  455. 2012 (8) TMI 812 - HC
  456. 2012 (8) TMI 714 - HC
  457. 2013 (1) TMI 19 - HC
  458. 2012 (8) TMI 739 - HC
  459. 2012 (10) TMI 403 - HC
  460. 2012 (7) TMI 800 - HC
  461. 2012 (8) TMI 275 - HC
  462. 2012 (7) TMI 558 - HC
  463. 2012 (5) TMI 488 - HC
  464. 2012 (11) TMI 890 - HC
  465. 2012 (5) TMI 259 - HC
  466. 2012 (5) TMI 146 - HC
  467. 2012 (5) TMI 133 - HC
  468. 2012 (10) TMI 742 - HC
  469. 2012 (4) TMI 342 - HC
  470. 2012 (4) TMI 464 - HC
  471. 2012 (3) TMI 211 - HC
  472. 2013 (7) TMI 652 - HC
  473. 2012 (2) TMI 193 - HC
  474. 2012 (5) TMI 238 - HC
  475. 2012 (3) TMI 192 - HC
  476. 2013 (4) TMI 537 - HC
  477. 2011 (12) TMI 378 - HC
  478. 2011 (11) TMI 365 - HC
  479. 2011 (11) TMI 864 - HC
  480. 2011 (10) TMI 585 - HC
  481. 2011 (9) TMI 146 - HC
  482. 2011 (8) TMI 477 - HC
  483. 2011 (8) TMI 1036 - HC
  484. 2011 (5) TMI 608 - HC
  485. 2011 (5) TMI 364 - HC
  486. 2011 (5) TMI 698 - HC
  487. 2011 (4) TMI 1017 - HC
  488. 2012 (9) TMI 58 - HC
  489. 2011 (3) TMI 1231 - HC
  490. 2011 (2) TMI 509 - HC
  491. 2011 (2) TMI 738 - HC
  492. 2012 (8) TMI 794 - HC
  493. 2013 (8) TMI 285 - HC
  494. 2011 (1) TMI 89 - HC
  495. 2011 (1) TMI 942 - HC
  496. 2011 (1) TMI 1186 - HC
  497. 2011 (1) TMI 48 - HC
  498. 2011 (1) TMI 1273 - HC
  499. 2010 (12) TMI 138 - HC
  500. 2010 (12) TMI 736 - HC
  501. 2010 (11) TMI 623 - HC
  502. 2010 (11) TMI 682 - HC
  503. 2010 (10) TMI 120 - HC
  504. 2010 (9) TMI 350 - HC
  505. 2010 (8) TMI 173 - HC
  506. 2010 (8) TMI 449 - HC
  507. 2010 (7) TMI 949 - HC
  508. 2010 (5) TMI 600 - HC
  509. 2010 (5) TMI 807 - HC
  510. 2010 (4) TMI 1012 - HC
  511. 2010 (4) TMI 974 - HC
  512. 2010 (4) TMI 992 - HC
  513. 2010 (4) TMI 978 - HC
  514. 2010 (4) TMI 971 - HC
  515. 2010 (3) TMI 1012 - HC
  516. 2010 (2) TMI 311 - HC
  517. 2010 (2) TMI 1065 - HC
  518. 2010 (1) TMI 413 - HC
  519. 2010 (1) TMI 1147 - HC
  520. 2009 (11) TMI 35 - HC
  521. 2009 (8) TMI 557 - HC
  522. 2009 (8) TMI 1021 - HC
  523. 2009 (5) TMI 24 - HC
  524. 2008 (12) TMI 752 - HC
  525. 2008 (12) TMI 3 - HC
  526. 2008 (11) TMI 625 - HC
  527. 2008 (10) TMI 327 - HC
  528. 2008 (9) TMI 92 - HC
  529. 2008 (9) TMI 897 - HC
  530. 2008 (8) TMI 45 - HC
  531. 2008 (8) TMI 800 - HC
  532. 2008 (5) TMI 621 - HC
  533. 2008 (5) TMI 620 - HC
  534. 2008 (4) TMI 687 - HC
  535. 2008 (3) TMI 638 - HC
  536. 2007 (10) TMI 11 - HC
  537. 2007 (10) TMI 237 - HC
  538. 2007 (10) TMI 626 - HC
  539. 2007 (8) TMI 284 - HC
  540. 2007 (7) TMI 573 - HC
  541. 2007 (4) TMI 609 - HC
  542. 2007 (2) TMI 178 - HC
  543. 2007 (2) TMI 162 - HC
  544. 2007 (1) TMI 138 - HC
  545. 2006 (12) TMI 104 - HC
  546. 2006 (10) TMI 138 - HC
  547. 2006 (9) TMI 87 - HC
  548. 2006 (9) TMI 121 - HC
  549. 2006 (4) TMI 17 - HC
  550. 2006 (2) TMI 88 - HC
  551. 2006 (1) TMI 59 - HC
  552. 2005 (11) TMI 28 - HC
  553. 2005 (8) TMI 38 - HC
  554. 2005 (7) TMI 625 - HC
  555. 2005 (5) TMI 40 - HC
  556. 2005 (5) TMI 62 - HC
  557. 2005 (4) TMI 76 - HC
  558. 2005 (4) TMI 49 - HC
  559. 2005 (2) TMI 856 - HC
  560. 2005 (2) TMI 46 - HC
  561. 2005 (1) TMI 69 - HC
  562. 2005 (1) TMI 73 - HC
  563. 2004 (12) TMI 30 - HC
  564. 2004 (11) TMI 19 - HC
  565. 2004 (9) TMI 669 - HC
  566. 2004 (9) TMI 22 - HC
  567. 2004 (9) TMI 32 - HC
  568. 2004 (8) TMI 90 - HC
  569. 2004 (8) TMI 23 - HC
  570. 2004 (8) TMI 97 - HC
  571. 2004 (8) TMI 86 - HC
  572. 2004 (5) TMI 38 - HC
  573. 2004 (5) TMI 23 - HC
  574. 2004 (4) TMI 44 - HC
  575. 2004 (3) TMI 13 - HC
  576. 2004 (2) TMI 750 - HC
  577. 2004 (1) TMI 657 - HC
  578. 2004 (1) TMI 94 - HC
  579. 2003 (12) TMI 43 - HC
  580. 2003 (12) TMI 611 - HC
  581. 2003 (11) TMI 32 - HC
  582. 2003 (11) TMI 30 - HC
  583. 2003 (7) TMI 58 - HC
  584. 2003 (6) TMI 20 - HC
  585. 2003 (4) TMI 90 - HC
  586. 2002 (9) TMI 95 - HC
  587. 2002 (8) TMI 818 - HC
  588. 2002 (8) TMI 68 - HC
  589. 2002 (6) TMI 8 - HC
  590. 2002 (6) TMI 27 - HC
  591. 2002 (5) TMI 68 - HC
  592. 2002 (4) TMI 10 - HC
  593. 2002 (4) TMI 37 - HC
  594. 2002 (3) TMI 34 - HC
  595. 2002 (2) TMI 71 - HC
  596. 2002 (2) TMI 47 - HC
  597. 2002 (2) TMI 112 - HC
  598. 2002 (2) TMI 67 - HC
  599. 2002 (1) TMI 41 - HC
  600. 2002 (1) TMI 5 - HC
  601. 2002 (1) TMI 60 - HC
  602. 2001 (12) TMI 25 - HC
  603. 2001 (11) TMI 63 - HC
  604. 2001 (11) TMI 28 - HC
  605. 2001 (10) TMI 26 - HC
  606. 2001 (9) TMI 9 - HC
  607. 2001 (7) TMI 59 - HC
  608. 2001 (6) TMI 52 - HC
  609. 2001 (5) TMI 48 - HC
  610. 2001 (3) TMI 14 - HC
  611. 2000 (8) TMI 45 - HC
  612. 2000 (5) TMI 24 - HC
  613. 2000 (4) TMI 19 - HC
  614. 2000 (3) TMI 53 - HC
  615. 2000 (3) TMI 52 - HC
  616. 2000 (1) TMI 34 - HC
  617. 1999 (11) TMI 59 - HC
  618. 1999 (9) TMI 48 - HC
  619. 1999 (8) TMI 38 - HC
  620. 1999 (8) TMI 57 - HC
  621. 1999 (4) TMI 75 - HC
  622. 1999 (4) TMI 36 - HC
  623. 1999 (1) TMI 20 - HC
  624. 1998 (11) TMI 26 - HC
  625. 1998 (11) TMI 93 - HC
  626. 1998 (10) TMI 64 - HC
  627. 1998 (10) TMI 18 - HC
  628. 1998 (9) TMI 18 - HC
  629. 1998 (8) TMI 79 - HC
  630. 1998 (5) TMI 20 - HC
  631. 1997 (12) TMI 98 - HC
  632. 1997 (5) TMI 45 - HC
  633. 1997 (2) TMI 93 - HC
  634. 1996 (11) TMI 43 - HC
  635. 1996 (7) TMI 132 - HC
  636. 1996 (7) TMI 128 - HC
  637. 1996 (3) TMI 127 - HC
  638. 1996 (1) TMI 59 - HC
  639. 1995 (12) TMI 9 - HC
  640. 1994 (12) TMI 49 - HC
  641. 1994 (9) TMI 59 - HC
  642. 1994 (9) TMI 100 - HC
  643. 1994 (8) TMI 288 - HC
  644. 1994 (7) TMI 78 - HC
  645. 1994 (4) TMI 85 - HC
  646. 1994 (3) TMI 8 - HC
  647. 1993 (9) TMI 67 - HC
  648. 1993 (7) TMI 340 - HC
  649. 1993 (4) TMI 53 - HC
  650. 1992 (11) TMI 55 - HC
  651. 1992 (8) TMI 70 - HC
  652. 1992 (2) TMI 21 - HC
  653. 1991 (12) TMI 270 - HC
  654. 1991 (8) TMI 70 - HC
  655. 1991 (8) TMI 10 - HC
  656. 1991 (5) TMI 237 - HC
  657. 1991 (4) TMI 46 - HC
  658. 1991 (4) TMI 70 - HC
  659. 1991 (3) TMI 32 - HC
  660. 1991 (1) TMI 100 - HC
  661. 1990 (12) TMI 80 - HC
  662. 1990 (9) TMI 345 - HC
  663. 1990 (8) TMI 71 - HC
  664. 1989 (9) TMI 51 - HC
  665. 1989 (8) TMI 92 - HC
  666. 1989 (3) TMI 118 - HC
  667. 1988 (12) TMI 108 - HC
  668. 1988 (11) TMI 77 - HC
  669. 1988 (8) TMI 110 - HC
  670. 1988 (6) TMI 33 - HC
  671. 1988 (6) TMI 8 - HC
  672. 1988 (2) TMI 25 - HC
  673. 1987 (11) TMI 50 - HC
  674. 1987 (4) TMI 453 - HC
  675. 1986 (12) TMI 11 - HC
  676. 1986 (2) TMI 327 - HC
  677. 1984 (11) TMI 17 - HC
  678. 1984 (10) TMI 24 - HC
  679. 1984 (6) TMI 18 - HC
  680. 1984 (4) TMI 270 - HC
  681. 1984 (3) TMI 11 - HC
  682. 1983 (12) TMI 20 - HC
  683. 1983 (12) TMI 38 - HC
  684. 1983 (10) TMI 10 - HC
  685. 1983 (2) TMI 23 - HC
  686. 1982 (6) TMI 15 - HC
  687. 1981 (1) TMI 277 - HC
  688. 1981 (2) TMI 230 - HC
  689. 1981 (1) TMI 68 - HC
  690. 1980 (9) TMI 13 - HC
  691. 1980 (8) TMI 62 - HC
  692. 1980 (2) TMI 27 - HC
  693. 1980 (1) TMI 24 - HC
  694. 1979 (9) TMI 40 - HC
  695. 1979 (8) TMI 27 - HC
  696. 1979 (8) TMI 15 - HC
  697. 1979 (6) TMI 29 - HC
  698. 1979 (6) TMI 15 - HC
  699. 1979 (5) TMI 137 - HC
  700. 1979 (1) TMI 70 - HC
  701. 1979 (1) TMI 9 - HC
  702. 1978 (9) TMI 23 - HC
  703. 1978 (7) TMI 80 - HC
  704. 1978 (5) TMI 31 - HC
  705. 1978 (1) TMI 46 - HC
  706. 1977 (4) TMI 27 - HC
  707. 1977 (3) TMI 176 - HC
  708. 1977 (1) TMI 16 - HC
  709. 1977 (1) TMI 44 - HC
  710. 1976 (11) TMI 47 - HC
  711. 1976 (9) TMI 29 - HC
  712. 1976 (2) TMI 10 - HC
  713. 1975 (11) TMI 22 - HC
  714. 1975 (8) TMI 30 - HC
  715. 1975 (7) TMI 48 - HC
  716. 1975 (5) TMI 4 - HC
  717. 1974 (10) TMI 23 - HC
  718. 1974 (10) TMI 9 - HC
  719. 1974 (10) TMI 29 - HC
  720. 1974 (8) TMI 21 - HC
  721. 1974 (4) TMI 29 - HC
  722. 1974 (4) TMI 5 - HC
  723. 1973 (12) TMI 32 - HC
  724. 1973 (7) TMI 5 - HC
  725. 1973 (5) TMI 23 - HC
  726. 1973 (2) TMI 25 - HC
  727. 1973 (2) TMI 46 - HC
  728. 1973 (2) TMI 32 - HC
  729. 1972 (12) TMI 28 - HC
  730. 1972 (8) TMI 17 - HC
  731. 1972 (1) TMI 44 - HC
  732. 1971 (4) TMI 32 - HC
  733. 1971 (4) TMI 13 - HC
  734. 1970 (10) TMI 24 - HC
  735. 1970 (8) TMI 82 - HC
  736. 1970 (3) TMI 22 - HC
  737. 1969 (12) TMI 30 - HC
  738. 1969 (10) TMI 21 - HC
  739. 1969 (9) TMI 34 - HC
  740. 1969 (8) TMI 19 - HC
  741. 1969 (6) TMI 23 - HC
  742. 1969 (2) TMI 29 - HC
  743. 1968 (11) TMI 14 - HC
  744. 1967 (11) TMI 27 - HC
  745. 1967 (11) TMI 20 - HC
  746. 1967 (3) TMI 32 - HC
  747. 1966 (10) TMI 14 - HC
  748. 1966 (4) TMI 73 - HC
  749. 1966 (2) TMI 5 - HC
  750. 1966 (2) TMI 2 - HC
  751. 1965 (11) TMI 159 - HC
  752. 1965 (8) TMI 2 - HC
  753. 1964 (11) TMI 110 - HC
  754. 1964 (11) TMI 83 - HC
  755. 1964 (4) TMI 118 - HC
  756. 1964 (2) TMI 91 - HC
  757. 1964 (1) TMI 50 - HC
  758. 1963 (10) TMI 40 - HC
  759. 1963 (3) TMI 61 - HC
  760. 1962 (10) TMI 77 - HC
  761. 1962 (8) TMI 84 - HC
  762. 1962 (8) TMI 73 - HC
  763. 1961 (7) TMI 77 - HC
  764. 2025 (6) TMI 1987 - AT
  765. 2025 (5) TMI 1781 - AT
  766. 2025 (5) TMI 2118 - AT
  767. 2025 (4) TMI 825 - AT
  768. 2025 (4) TMI 1206 - AT
  769. 2025 (4) TMI 473 - AT
  770. 2025 (3) TMI 290 - AT
  771. 2025 (2) TMI 1025 - AT
  772. 2024 (11) TMI 770 - AT
  773. 2024 (10) TMI 882 - AT
  774. 2024 (10) TMI 537 - AT
  775. 2025 (3) TMI 350 - AT
  776. 2024 (11) TMI 853 - AT
  777. 2025 (3) TMI 348 - AT
  778. 2024 (12) TMI 1046 - AT
  779. 2024 (8) TMI 38 - AT
  780. 2024 (7) TMI 1471 - AT
  781. 2024 (4) TMI 547 - AT
  782. 2024 (2) TMI 983 - AT
  783. 2024 (5) TMI 434 - AT
  784. 2024 (1) TMI 1068 - AT
  785. 2024 (1) TMI 548 - AT
  786. 2023 (12) TMI 407 - AT
  787. 2024 (4) TMI 1016 - AT
  788. 2023 (10) TMI 1397 - AT
  789. 2023 (9) TMI 254 - AT
  790. 2023 (9) TMI 251 - AT
  791. 2023 (9) TMI 1030 - AT
  792. 2023 (7) TMI 930 - AT
  793. 2023 (6) TMI 869 - AT
  794. 2023 (5) TMI 1039 - AT
  795. 2023 (8) TMI 212 - AT
  796. 2023 (2) TMI 1211 - AT
  797. 2023 (3) TMI 466 - AT
  798. 2023 (1) TMI 717 - AT
  799. 2022 (9) TMI 1312 - AT
  800. 2022 (9) TMI 458 - AT
  801. 2022 (5) TMI 1147 - AT
  802. 2022 (5) TMI 107 - AT
  803. 2022 (4) TMI 1183 - AT
  804. 2022 (4) TMI 724 - AT
  805. 2022 (4) TMI 1307 - AT
  806. 2022 (2) TMI 1401 - AT
  807. 2022 (2) TMI 583 - AT
  808. 2022 (1) TMI 876 - AT
  809. 2021 (12) TMI 307 - AT
  810. 2021 (12) TMI 975 - AT
  811. 2021 (11) TMI 218 - AT
  812. 2021 (11) TMI 406 - AT
  813. 2021 (11) TMI 496 - AT
  814. 2021 (10) TMI 500 - AT
  815. 2021 (9) TMI 1124 - AT
  816. 2021 (9) TMI 1343 - AT
  817. 2021 (12) TMI 94 - AT
  818. 2021 (8) TMI 695 - AT
  819. 2022 (3) TMI 122 - AT
  820. 2021 (7) TMI 728 - AT
  821. 2021 (7) TMI 882 - AT
  822. 2021 (6) TMI 446 - AT
  823. 2021 (5) TMI 586 - AT
  824. 2021 (1) TMI 473 - AT
  825. 2021 (1) TMI 68 - AT
  826. 2020 (12) TMI 931 - AT
  827. 2020 (12) TMI 659 - AT
  828. 2020 (12) TMI 394 - AT
  829. 2020 (12) TMI 221 - AT
  830. 2020 (11) TMI 738 - AT
  831. 2020 (10) TMI 712 - AT
  832. 2020 (10) TMI 512 - AT
  833. 2020 (11) TMI 66 - AT
  834. 2020 (9) TMI 194 - AT
  835. 2020 (8) TMI 947 - AT
  836. 2020 (9) TMI 280 - AT
  837. 2020 (9) TMI 278 - AT
  838. 2020 (7) TMI 306 - AT
  839. 2020 (9) TMI 338 - AT
  840. 2020 (6) TMI 407 - AT
  841. 2020 (6) TMI 469 - AT
  842. 2020 (5) TMI 654 - AT
  843. 2020 (5) TMI 464 - AT
  844. 2020 (5) TMI 461 - AT
  845. 2020 (3) TMI 626 - AT
  846. 2020 (2) TMI 781 - AT
  847. 2020 (2) TMI 207 - AT
  848. 2020 (4) TMI 391 - AT
  849. 2020 (1) TMI 1237 - AT
  850. 2019 (12) TMI 1189 - AT
  851. 2019 (11) TMI 210 - AT
  852. 2019 (8) TMI 891 - AT
  853. 2019 (7) TMI 1960 - AT
  854. 2019 (7) TMI 1274 - AT
  855. 2019 (7) TMI 1215 - AT
  856. 2019 (5) TMI 1389 - AT
  857. 2019 (3) TMI 1249 - AT
  858. 2019 (2) TMI 883 - AT
  859. 2019 (2) TMI 956 - AT
  860. 2019 (2) TMI 1846 - AT
  861. 2019 (1) TMI 1603 - AT
  862. 2019 (1) TMI 1602 - AT
  863. 2019 (1) TMI 1601 - AT
  864. 2019 (2) TMI 346 - AT
  865. 2018 (12) TMI 1214 - AT
  866. 2018 (11) TMI 791 - AT
  867. 2018 (12) TMI 1320 - AT
  868. 2018 (11) TMI 479 - AT
  869. 2018 (12) TMI 189 - AT
  870. 2018 (10) TMI 1974 - AT
  871. 2018 (12) TMI 968 - AT
  872. 2018 (9) TMI 143 - AT
  873. 2018 (8) TMI 2004 - AT
  874. 2018 (8) TMI 2012 - AT
  875. 2018 (6) TMI 892 - AT
  876. 2018 (6) TMI 503 - AT
  877. 2018 (8) TMI 262 - AT
  878. 2018 (6) TMI 217 - AT
  879. 2018 (5) TMI 2103 - AT
  880. 2018 (5) TMI 2190 - AT
  881. 2018 (4) TMI 506 - AT
  882. 2018 (3) TMI 790 - AT
  883. 2018 (2) TMI 1635 - AT
  884. 2018 (2) TMI 1856 - AT
  885. 2018 (4) TMI 1415 - AT
  886. 2018 (2) TMI 2129 - AT
  887. 2018 (3) TMI 463 - AT
  888. 2017 (12) TMI 1801 - AT
  889. 2017 (12) TMI 1343 - AT
  890. 2017 (12) TMI 1594 - AT
  891. 2017 (10) TMI 1598 - AT
  892. 2017 (10) TMI 1529 - AT
  893. 2017 (9) TMI 1970 - AT
  894. 2017 (9) TMI 815 - AT
  895. 2017 (9) TMI 238 - AT
  896. 2017 (8) TMI 942 - AT
  897. 2017 (6) TMI 285 - AT
  898. 2017 (4) TMI 244 - AT
  899. 2017 (4) TMI 50 - AT
  900. 2017 (1) TMI 506 - AT
  901. 2016 (12) TMI 1657 - AT
  902. 2017 (2) TMI 38 - AT
  903. 2016 (11) TMI 537 - AT
  904. 2016 (9) TMI 1138 - AT
  905. 2016 (10) TMI 685 - AT
  906. 2016 (7) TMI 1480 - AT
  907. 2016 (9) TMI 1069 - AT
  908. 2016 (5) TMI 1325 - AT
  909. 2016 (6) TMI 588 - AT
  910. 2016 (5) TMI 546 - AT
  911. 2016 (4) TMI 1412 - AT
  912. 2016 (4) TMI 591 - AT
  913. 2016 (3) TMI 1312 - AT
  914. 2016 (5) TMI 1177 - AT
  915. 2016 (2) TMI 1320 - AT
  916. 2016 (4) TMI 1100 - AT
  917. 2016 (1) TMI 1341 - AT
  918. 2015 (12) TMI 1795 - AT
  919. 2015 (11) TMI 1854 - AT
  920. 2015 (11) TMI 1450 - AT
  921. 2015 (6) TMI 808 - AT
  922. 2015 (5) TMI 1227 - AT
  923. 2014 (12) TMI 1283 - AT
  924. 2014 (10) TMI 315 - AT
  925. 2015 (1) TMI 570 - AT
  926. 2014 (10) TMI 431 - AT
  927. 2014 (8) TMI 1140 - AT
  928. 2015 (2) TMI 945 - AT
  929. 2014 (7) TMI 720 - AT
  930. 2014 (6) TMI 966 - AT
  931. 2014 (7) TMI 342 - AT
  932. 2014 (5) TMI 845 - AT
  933. 2014 (10) TMI 357 - AT
  934. 2014 (3) TMI 1055 - AT
  935. 2014 (3) TMI 1057 - AT
  936. 2013 (12) TMI 1360 - AT
  937. 2013 (10) TMI 773 - AT
  938. 2013 (8) TMI 57 - AT
  939. 2013 (6) TMI 425 - AT
  940. 2012 (11) TMI 1315 - AT
  941. 2012 (10) TMI 439 - AT
  942. 2012 (10) TMI 368 - AT
  943. 2012 (9) TMI 963 - AT
  944. 2013 (1) TMI 365 - AT
  945. 2012 (11) TMI 469 - AT
  946. 2012 (12) TMI 12 - AT
  947. 2013 (4) TMI 479 - AT
  948. 2012 (6) TMI 238 - AT
  949. 2012 (4) TMI 613 - AT
  950. 2011 (11) TMI 110 - AT
  951. 2011 (10) TMI 498 - AT
  952. 2011 (10) TMI 601 - AT
  953. 2011 (10) TMI 689 - AT
  954. 2011 (7) TMI 728 - AT
  955. 2011 (7) TMI 1329 - AT
  956. 2010 (12) TMI 890 - AT
  957. 2010 (10) TMI 597 - AT
  958. 2010 (9) TMI 1190 - AT
  959. 2010 (4) TMI 1134 - AT
  960. 2010 (3) TMI 1133 - AT
  961. 2010 (2) TMI 974 - AT
  962. 2009 (8) TMI 802 - AT
  963. 2009 (7) TMI 1097 - AT
  964. 2009 (5) TMI 121 - AT
  965. 2009 (4) TMI 206 - AT
  966. 2008 (12) TMI 230 - AT
  967. 2008 (8) TMI 596 - AT
  968. 2008 (4) TMI 103 - AT
  969. 2008 (3) TMI 714 - AT
  970. 2008 (1) TMI 450 - AT
  971. 2008 (1) TMI 946 - AT
  972. 2007 (10) TMI 321 - AT
  973. 2007 (9) TMI 303 - AT
  974. 2007 (7) TMI 341 - AT
  975. 2007 (7) TMI 344 - AT
  976. 2007 (1) TMI 279 - AT
  977. 2006 (10) TMI 4 - AT
  978. 2006 (9) TMI 228 - AT
  979. 2006 (6) TMI 175 - AT
  980. 2006 (6) TMI 142 - AT
  981. 2006 (5) TMI 129 - AT
  982. 2006 (5) TMI 134 - AT
  983. 2006 (4) TMI 201 - AT
  984. 2006 (3) TMI 231 - AT
  985. 2006 (3) TMI 217 - AT
  986. 2006 (3) TMI 210 - AT
  987. 2005 (7) TMI 579 - AT
  988. 2005 (4) TMI 623 - AT
  989. 2005 (3) TMI 390 - AT
  990. 2005 (2) TMI 449 - AT
  991. 2005 (1) TMI 319 - AT
  992. 2004 (6) TMI 257 - AT
  993. 2004 (1) TMI 356 - AT
  994. 2003 (7) TMI 265 - AT
  995. 2003 (6) TMI 436 - AT
  996. 2003 (3) TMI 294 - AT
  997. 2003 (1) TMI 621 - AT
  998. 2002 (7) TMI 248 - AT
  999. 2002 (5) TMI 853 - AT
  1000. 2002 (2) TMI 344 - AT
  1001. 2001 (12) TMI 223 - AT
  1002. 2001 (11) TMI 216 - AT
  1003. 2001 (11) TMI 223 - AT
  1004. 2001 (3) TMI 239 - AT
  1005. 1999 (12) TMI 105 - AT
  1006. 1999 (8) TMI 140 - AT
  1007. 1999 (5) TMI 61 - AT
  1008. 1998 (11) TMI 149 - AT
  1009. 1998 (10) TMI 100 - AT
  1010. 1998 (5) TMI 39 - AT
  1011. 1997 (6) TMI 51 - AT
  1012. 1997 (3) TMI 613 - AT
  1013. 1997 (1) TMI 130 - AT
  1014. 1996 (4) TMI 155 - AT
  1015. 1996 (2) TMI 198 - AT
  1016. 1995 (4) TMI 83 - AT
  1017. 1995 (1) TMI 129 - AT
  1018. 1994 (6) TMI 30 - AT
  1019. 1993 (8) TMI 111 - AT
  1020. 1993 (3) TMI 194 - AT
  1021. 1992 (8) TMI 111 - AT
  1022. 1992 (5) TMI 46 - AT
  1023. 1991 (1) TMI 221 - AT
  1024. 1990 (12) TMI 161 - AT
  1025. 1989 (12) TMI 327 - AT
  1026. 2022 (5) TMI 1446 - Tri
The legal questions considered in this judgment revolve primarily around the jurisdiction of the Income-tax Officer to issue reassessment notices under section 34 of the Indian Income-tax Act, 1922, as amended in 1948, particularly where such notices are issued beyond the ordinary four-year period but within eight years from the end of the relevant assessment year. The core issues include:

1. Whether the Income-tax Officer had jurisdiction to issue reassessment notices under section 34(1)(a) for the assessment years 1942-43, 1943-44, and 1944-45, given that the notices were issued in 1951, beyond the four-year limitation but within eight years.

2. The interpretation and scope of the phrase "reason to believe" as used in section 34(1)(a), specifically whether the Income-tax Officer must have a bona fide reason based on material facts to believe that income has escaped assessment due to omission or failure to disclose fully and truly all material facts necessary for assessment.

3. The extent of the duty on the assessee to disclose facts: whether it extends only to primary facts or also to inferences or conclusions to be drawn from those facts.

4. Whether the company had failed to disclose material facts necessary for assessment, particularly regarding its status as a dealer in shares and securities, and the true nature of its transactions (trading versus casual investment sales).

5. The justiciability of the Income-tax Officer's reason to believe in writ jurisdiction under article 226 of the Constitution, i.e., whether courts can inquire into the sufficiency or existence of reasons for issuing reassessment notices.

6. The applicability and effect of the Explanation appended to section 34 regarding the production of account books or other evidence and its bearing on disclosure.

7. The availability and adequacy of alternative remedies and whether such remedies preclude writ relief under article 226.

Issue-wise Detailed Analysis

1. Jurisdiction of the Income-tax Officer under Section 34(1)(a) post-1948 Amendment

Legal Framework and Precedents: Section 34(1)(a) empowers the Income-tax Officer to issue notices for reassessment within eight years if there is reason to believe that income has escaped assessment due to omission or failure by the assessee to make a return or to disclose fully and truly all material facts necessary for assessment. The 1948 amendment extended the reassessment period from four to eight years in cases of non-disclosure.

Court's Interpretation and Reasoning: The Court emphasized that two conditions precedent must be satisfied for jurisdiction beyond four years: (i) the Income-tax Officer must have reason to believe that income has been under-assessed, and (ii) that such under-assessment is due to omission or failure to disclose fully and truly all material facts necessary for assessment. Both conditions must coexist. The Court held that mere passage of time does not confer jurisdiction; the existence of these conditions is mandatory.

Application of Law to Facts: The Income-tax Officer issued notices in 1951 for assessment years 1942-45, beyond four years but within eight years. The question was whether the second condition-non-disclosure of material facts-was satisfied. The Court analyzed the materials before the Income-tax Officer to determine if there was a reasonable basis for his belief.

Conclusion: The Court concluded that the Income-tax Officer lacked jurisdiction to issue notices under section 34 for these years because he had no material before him indicating non-disclosure of material facts at the time of issuing notices.

2. Interpretation of "Reason to Believe" and Scope of Disclosure

Legal Framework: The phrase "reason to believe" requires a bona fide belief based on reasons, not mere suspicion or conjecture. The belief must be founded on information or material that reasonably supports it.

Court's Reasoning: The Court distinguished between primary facts and inferences. It held that the assessee's duty is to disclose fully and truly all primary facts material to assessment. However, the duty does not extend to disclosing inferences or legal conclusions to be drawn from those facts. The Court noted that the Explanation to section 34 clarifies that production of account books or evidence from which material facts could be discovered with due diligence does not necessarily amount to disclosure.

Key Evidence and Findings: The Income-tax Officer's report stated that the company failed to disclose the "true intention behind the sale of shares," implying a failure to disclose that the sales were trading transactions rather than casual investment changes. The Court found that intention is an inferential fact, not a primary fact, and thus not a fact the company was obliged to disclose explicitly.

Application of Law to Facts: The company had disclosed profits on share sales and provided accounts and statements. The Court held that the Income-tax Officer had no material before him indicating undisclosed primary facts, only a difference in inference regarding the nature of the transactions.

Treatment of Competing Arguments: The Income-tax Officer and the majority of the High Court treated the company's statement that it was not a dealer in shares as a non-disclosure of material fact. The Court rejected this, emphasizing that the company was not required to disclose its legal inference or intention explicitly.

Conclusion: The Court concluded that the Income-tax Officer did not have a reasonable basis to believe there was non-disclosure of material facts and therefore lacked jurisdiction.

3. Duty of the Assessee to Disclose Primary Facts Versus Inferences

Legal Framework: The duty to disclose extends to primary facts necessary for assessment but not to inferences or legal conclusions drawn from those facts.

Court's Reasoning: The Court clarified that the assessee must disclose all primary facts, including specific entries in account books and documents, but is not required to disclose what inferences the Income-tax Officer should draw. The Explanation to section 34 supports this by negating the assumption that production of documents equals full disclosure if material facts embedded therein are not specifically brought to notice.

Application to Facts: The company disclosed profits and sales but did not admit that it was carrying on a business of trading in shares. The Court held that this is a matter of inference for the Income-tax Officer, not a primary fact to be disclosed by the company.

Conclusion: The company fulfilled its duty of disclosure; the Income-tax Officer's differing inference does not amount to non-disclosure.

4. Whether the Company Failed to Disclose Material Facts

Legal Framework: Material facts are those necessary for a correct assessment of income. Non-disclosure must relate to primary facts, not mere contentions or inferences.

Court's Findings: The Income-tax Officer relied on the company's representation that it was not a dealer in shares and that sales were casual investment changes. The Court found no evidence that the company failed to disclose primary facts such as share purchases or the memorandum and articles of association during the relevant assessments. The Officer's affidavit confirmed that the memorandum and articles were known and considered.

Treatment of Competing Arguments: The Income-tax Officer suggested two other grounds for non-disclosure (non-disclosure of sales and memorandum/articles), but these were rejected as unsupported by record or pleadings.

Conclusion: The company did not fail to disclose any primary material fact necessary for assessment. The Income-tax Officer had no reasonable ground to believe otherwise.

5. Justiciability of Income-tax Officer's "Reason to Believe" in Writ Jurisdiction

Legal Framework: The courts may inquire into jurisdictional facts but generally do not reappraise the sufficiency of reasons for administrative decisions. However, jurisdictional facts must be present.

Court's Reasoning: The Court held that the existence of jurisdictional facts (i.e., reason to believe non-disclosure) is a condition precedent and must be examined by the court when jurisdiction is challenged under article 226. The Court rejected the argument that this is merely a limitation issue or that the court should not investigate the existence of the reason to believe.

Application: Since the Income-tax Officer had no material before him indicating non-disclosure, the Court found that jurisdiction was lacking and issued appropriate relief.

Conclusion: The court has jurisdiction to examine whether the Income-tax Officer had reason to believe non-disclosure existed and may prohibit proceedings if jurisdiction is absent.

6. Explanation to Section 34 and Its Effect on Disclosure

Legal Framework: The Explanation clarifies that mere production of account books or evidence from which material facts could be discovered with due diligence does not amount to disclosure.

Court's Interpretation: This provision imposes a duty on the assessee to draw the Income-tax Officer's attention to particular entries or facts that are material. The assessee cannot rely on the Officer's diligence to discover material facts embedded in voluminous documents.

Application: The Court found no evidence that the company failed to highlight any material primary facts. The Officer's belief was based on a difference in inference, not on undisclosed facts.

7. Availability of Alternative Remedies and Appropriateness of Writ Relief

Legal Framework: Availability of alternative remedies does not necessarily preclude writ relief if the authority is acting without jurisdiction.

Court's Reasoning: The Court held that the company came to court at the earliest opportunity and that refusal of relief under article 226 would be inappropriate. The Court emphasized the duty of the High Courts to grant relief in fit cases to prevent harassment and unnecessary proceedings.

Conclusion: Writ relief was appropriate and granted to restrain the Income-tax Officer from proceeding on the impugned notices.

Significant Holdings

"To confer jurisdiction under this section to issue notice in respect of assessments beyond the period of four years, but within a period of eight years, from the end of the relevant year two conditions have therefore to be satisfied. The first is that the Income-tax Officer must have reason to believe that income, profits or gains chargeable to income-tax have been under-assessed. The second is that he must have also reason to believe that such 'under-assessment' has occurred by reason of either (i) omission or failure on the part of an assessee to make a return of his income under section 22, or (ii) omission or failure on the part of an assessee to disclose fully and truly all material facts necessary for his assessment for that year. Both these conditions are conditions precedent to be satisfied before the Income-tax Officer could have jurisdiction to issue a notice for the assessment or reassessment beyond the period of four years, but within the period of eight years, from the end of the year in question."

"The duty of disclosing all the primary facts relevant to the decision of the question before the assessing authority lies on the assessee... The Explanation to the section gives a quietus to all such contentions; and the position remains that so far as primary facts are concerned, it is the assessee's duty to disclose all of them... It is not for somebody else-far less the assessee-to tell the assessing authority what inferences, whether of facts or law, should be drawn."

"If there were in fact some reasonable grounds for thinking that there had been any non-disclosure as regards any primary fact, which could have a material bearing on the question of 'under-assessment', that would be sufficient to give jurisdiction to the Income-tax Officer to issue the notices under section 34... all that is necessary to give this special jurisdiction is that the Income-tax Officer had when he assumed jurisdiction some prima facie grounds for thinking that there had been some non-disclosure of material facts."

"Where such action of an executive authority acting without jurisdiction subjects or is likely to subject a person to lengthy proceedings and unnecessary harassment, the High Courts, it is well settled, will issue appropriate orders or directions to prevent such consequences."

"The existence of such a belief is sufficiently established by the report of the Income-tax Officer and the satisfaction of the Commissioner, and this has not been gainsaid."

Final Determinations

The Supreme Court, by majority, allowed the appeal, setting aside the appellate High Court's decision and restoring the trial judge's order. It held that the Income-tax Officer had no jurisdiction to issue reassessment notices under section 34 for the years 1942-43, 1943-44, and 1944-45, as the necessary conditions precedent-specifically, reason to believe non-disclosure of material facts-were not satisfied. The Court quashed the assessment orders made pursuant to those notices. The decision established that the duty of disclosure on the assessee extends only to primary facts and not to inferences or legal conclusions. It also confirmed that courts have jurisdiction under article 226 to examine the existence of jurisdictional facts for issuance of reassessment notices and to grant relief where jurisdiction is absent, even if alternative remedies exist.

 

 

 

 

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