Supreme Court of India

C.K. Gangadharan & Anr. v. Commissioner of Income Tax, Cochin

Neutral citation

Reported as [2008] 11 S.C.R. 52

Bench Arijit Pasayat J.

Decided 21 July 2008

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.

3 Supreme Court benches have cited this judgment.

What the Court ordered

We hold that merely be·· cause in some cases the revenue has not preferred appeal that does not operate as a bar for the revenue to prefer an appeal in E another case where there is just cause for doing so or it is in public interest to do so or for a pronouncement by the higher Court when divergent views are expressed by the Tribunals or the High Courts.

Judgment, page 9

Authorities it was built on

1991 State of West Bengal and Ors. Etc. v. Debdas Kumar and Ors. Etc. cited by 15
1996 Shivsagar Tiwari v. Union of India and Ors. cited by 5
2002 Hemalatha Gargya v. Commissioner of Income Tax cited by 4

Where later benches applied it

2017 Commissioner of Income Tax Ii v. M/s Modjpon Ltd. referred to
2011 M/s. Gammon India Ltd. v. Commissioner of Customs, Mumbai referred to
2011 Commissioner of Central Excise, Chandigarh v. M/s. Doaba Steel Rolling Mills. mentioned

Of those, 2 referred to · 1 mentioned

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