Indian Court Judgments — 2020

Civil SC Reportable ✓ HN

Clp India Pvt. Ltd. vs Gujarat Urja Vikas Nigam Ltd. & Anr.

Electricity Supply Act, 1948 – s.43(A) – Gujarat Electricity Board (Gujarat Urja) entered into a power purchase agreement (PPA) with CLP on…

6 May 2020 · Dismissed · Arun Mishra, Vineet Saran, S. Ravindra Bhat

Civil SC Reportable ✓ HN

Punjab National Bank & Ors. vs Atmanand Singh & Ors.

Writ – Jurisdiction of – When the petition raises questions of fact of a complex nature – Respondent no. 1 alleged that he had taken a term…

6 May 2020 · Allowed · A.M. Khanwilkar, Dinesh Maheshwari

Civil SC Reportable ✓ HN

Kapilaben Ambalal Patel & Ors. vs State of Gujarat & Anr.

Urban Land (Ceiling and Regulation) Act, 1976 – ss.6, 9, 10(1), 10(3), 10(5), 10(6), 11, 20(1)(a), 21, 33 – Appellants/land owners are legal…

6 May 2020 · Dismissed · A.M. Khanwilkar, Dinesh Maheshwari

Civil SC Reportable ✓ HN

Pandurang Ganpati Chaugule vs Vishwasrao Patil Murgud Sahakari Bank Limited

Constitution of India – Seventh Schedule – List I, Entry 45; List II, Entry 32 – Power of the Parliament to legislate – Applicability of SAR…

5 May 2020 · Arun Mishra, Indira Banerjee, Vineet Saran, M.R. Shah, Aniru

Civil SC Reportable ✓ HN

Commissioner of Central Excise, Delhi-Iii vs M/s. Uni Products India Ltd.

Central Excise Tariff Act, 1985 – First Schedule- Chapters 57, 87 – Car mats to be classified under chapter-heading 57.03 or 87.08 – Respond…

1 May 2020 · Dismissed · Deepak Gupta, Aniruddha Bose

Civil SC Reportable ✓ HN

Quippo Construction Equipment Limited vs Janardan Nirman Pvt. Limited

Arbitration and Conciliation Act, 1996 – ss.4, 16, 20 and 34 – Four agreements entered into between the parties – Dispute – Sole arbitrator…

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

Civil SC Reportable ✓ HN

Pilcom vs C.I.T. West Bengal-Vii

Income Tax Act, 1961 – s.115BBA and s.194E – AssessePILCOM, a committee formed by the Cricket Control Boards/Associations of three countries…

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

Civil SC Reportable ✓ HN

Bch Electric Limited vs Pradeep Mehra

Payment of Gratuity Act, 1972: ss.4(3), 4(5) – Respondent appointed as Chief Operating Officer resigned after putting 12 years of service –…

29 April 2020 · Allowed · Uday Umesh Lalit, Sanjiv Khanna

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

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

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