Indian Court Judgments — 2020

Civil SC Reportable ✓ HN

Vodafone Idea Ltd. (Earlier Known As Vodafone Mobile Services Limited) vs Assistant Commissioner of Income Tax Circle 26 (2) & Anr.

Income Tax Act, 1961: s.143(1) and s.143(2) – Exercise of power under – Distinction between – Held: Under s.143(1), the matter is processed,…

29 April 2020 · Dismissed · Uday Umesh Lalit, Vineet Saran

Civil SC Reportable ✓ HN

Bihar State Electricity Board etc. vs M/s Iceberg Industries Ltd. and Others etc.

Electricity Act, 2003– ss.2(15), 42(5) and 56– Agreement for supply of high-tension electricity connection – Bills raised w.r.t sum categori…

27 April 2020 · Dismissed · Deepak Gupta, Aniruddha Bose

Civil SC Reportable ✓ HN

Aishwarya Atul Pusalkar vs Maharashtra Housing & Area Development Authority & Ors.

Maharashtra Housing and Area Development Act, 1976 – ss.2(25), 79, 95A and 177 – Family property of respondent no.8C husband was redeveloped…

27 April 2020 · Disposed · Deepak Gupta, Aniruddha Bose

Civil SC Reportable ✓ HN

Commercial Taxes Officer vs M/s. Bombay Machinery Store

Central Sales Tax Act, 1956 – First explanation to s.3; s.6 – Inter-State sale – Benefit of exemption u/s.6(2) – Goods delivered to carrier…

27 April 2020 · Dismissed · Deepak Gupta, Aniruddha Bose

Criminal SC Reportable ✓ HN

Re : Vijay Kurle & Ors. vs Re:

Constitution of India – Art. 129 and 142 – Contempt of Courts Act, 1971 – s. 15 – The Rules to Regulate Proceedings for Contempt of the Supr…

27 April 2020 · Deepak Gupta, Aniruddha Bose

Civil SC Reportable ✓ HN

Commissioner of Customs (Port) Kolkata vs M/s Steel Authority of India Ltd.

Customs Valuation (Determination of Price of Imported Goods) Rules, 1988: r.9(1)(e) – Valuation of imports of plant and equipments and spare…

27 April 2020 · Dismissed · Deepak Gupta, Aniruddha Bose

Criminal SC Reportable ✓ HN

State of Gujarat vs Mansukhbhai Kanjibhai Shah

Prevention of Corruption Act, 1988: s.2(c)(xi) – Deemed University – Whether Deemed University is not covered under the provisions of PC Act…

27 April 2020 · Allowed · N.V. Ramana, Mohan M. Shantanagoudar, Ajay Rastogi

Civil SC Reportable ✓ HN

Basir Ahmed Sisodiya vs The Income Tax Officer

Income Tax Act, 1961 – ss.68, 143, 144, 145, 271 – Assessing Officer, inter alia, relying on the Balance Sheet and the books of account, add…

24 April 2020 · Allowed · A.M. Khanwilkar, Dinesh Maheshwari

Civil SC Reportable ✓ HN

Union of India & Anr. vs U.A.E. Exchange Centre

Income Tax Act, 1961: ss.2(24), 90 – Double Taxation Avoidance Agreement (DTAA) – Respondent, a company incorporated in the UAE was engaged…

24 April 2020 · Dismissed · A.M. Khanwilkar, Ajay Rastogi

Civil SC Reportable ✓ HN

Mohd. Asif Naseer vs West Watch Company through Its Proprietor

Uttar Pradesh Urban Building (Regulation of Letting, Rent and Eviction) Act, 1972: s.21(1)(a) – Application under – For release of tenanted…

24 April 2020 · Allowed · R. Banumathi, Vineet Saran

Civil SC Reportable ✓ HN

Aneesh Kumar V.S. & Ors. vs State of Kerala & Ors.

Kerala Public Service Commission Rules of Procedure, 1976 – rr.13 and 14 – Applications invited for appointment to the posts of Sub Inspecto…

24 April 2020 · Dismissed · A.M. Khanwilkar, Dinesh Maheshwari

Civil SC Reportable ✓ HN

Firm Rajasthan Udyog & Ors. vs Hindustan Engineering & Industries Ltd.

Arbitration Act, 1940 – Extent of execution of an award – 249.60 Bighas of land owned by appellant-firm was acquired in 1973 for the benefit…

24 April 2020 · Allowed · Uday Umesh Lalit, Vineet Saran

Civil SC Reportable ✓ HN

Bajaj Allianz General Insurance Co Ltd & Anr. vs The State of Madhya Pradesh

Consumer Protection Act, 1986: Deficiency in service – Insurance policy – Respondent purchased a “Transit Marine Insurance Policy” from the…

24 April 2020 · Allowed · D.Y. Chandrachud, Ajay Rastogi

Civil SC Reportable ✓ HN

Shivakumar & Ors. vs Sharanabasappa & Ors.

Will – Genuineness of – Plaintiff-Appellants filed a civil suit for declaration and injunction that they had acquired ownership rights in th…

24 April 2020 · Dismissed · A.M. Khanwilkar, Hemant Gupta, Dinesh Maheshwari

Civil SC Reportable ✓ HN

Union of India & Ors. vs Exide Industries Limited & Anr.

Income Tax Act, 1961: s. 43B(f) (as inserted by Finance Act, 2001) – Liability under leave encashment scheme – Subjected to exception u/s. 4…

24 April 2020 · Allowed · A.M. Khanwilkar, Hemant Gupta, Dinesh Maheshwari

Civil SC Reportable ✓ HN

M/s. Tripower Enterprises (Private) Limited vs State Bank of India & Ors.

Debt – Recovery of – Return of original documents deposited with DRT – Respondent no. 3-borrower had availed of financial credit from the ba…

24 April 2020 · Partly allowed · A.M. Khanwilkar, Ajay Rastogi

Civil SC Reportable ✓ HN

Sujata Kohli vs Registrar General, High Court of Delhi & Ors.

Delhi Higher Judicial Service Rules, 1970: r.27 – Challenge to r.27 as being ultravires particularly with reference to decision of Supreme C…

24 April 2020 · Dismissed · A.M. Khanwilkar, Dinesh Maheshwari

Civil SC Reportable ✓ HN

Ashish Seth vs Sumit Mittal and Others

Contempt of Court – Dispute in the instant case was between the two groups of a Joint Venture (JV) Company – Seth Group and Mittal Group – T…

24 April 2020 · Ashok Bhushan, M.R. Shah