Supreme Court of India

Commissioner of Income Tax, U.P. v. Shah Sadiq and Sons.

Neutral citation

Reported as [1987] 2 S.C.R. 942

Bench Sabyasachi Mukharji and S. Natarajan JJ.

Decided 14 April 1987

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

5 Supreme Court benches have cited this judgment.

What the Court ordered

We are of the opinion that the Allahabad High Court was not right in the B application of that principle in the light of section 297(2) of 1961 Act in the aforesaid decision.

Judgment, page 7

Authorities it was built on

1968 T. S. Baliah v. T. S. Rengachari cited by 17

Where later benches applied it

2015 Commissioner of Income Tax-19 Mumbai. v. M/s. Sarkar Builders relied on
2012 M.C. Gupta v. Central Bureau of Investigation, Dehradun relied on
2011 J.S. Yadav v. State of U.P. & Anr. relied on
2017 Gunwantlal Godawat v. Union of India & Another referred to
2014 Rajasthan R.S.S. & Ginning Mills Fed. Ltd. v. Dy. Commissioner of Income Tax, Jaipur referred to

Of those, 3 relied on · 2 referred to

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