hypothetical/illusory income. The assesse relied on
the following case-laws:
1. ClT Gujarat Vs A. Raman & Co AIR 1968 SC 49
2.ClT ... labhdas & Co. 461TR 144 SC
3.State Ban of Travancore Vs ClT 158 ITR 102 SC
3. ClT Vs Vasisth Chay Vyapar
facts of the case and in Law, the learned ClT erred
in invoking Section 263 to the case of the Appellant only on
guess ... facts of the case and in Law, the learned ClT has
erred in invoking the provision of section 263 merely
because she wants to take
Supreme Court in AIR 2000
Supreme Court 941/CLT (1) 414 (SC) ( New India Assurance
Revision Petition No.86 of 2013. 3
Company Limited ... Srinivasan ) and 206(1) CLT 371 (NC)
( Deepak Jaiswal v. Oriental Insurance Company Limited ). The
District Forum after going through the averments of the parties
being used for charitable
purposes [Assessment years 1996-97 to 1999-2000] ClT v. Sri
Narayana Guruviah Chetty's Estate & Charities [2008J ... also the interpretation of
such clauses by the jurisdictional High Court in ClT v.
Samvuktha Gowda Saraswatha Sabha
Swiss Air Cargo versus
Century Silk Inc. and ors.", 2012 (2) CLT 118. In that case, plea
that the goods were being transported ... Hydro Power Project versus United India
Insurance Co. Ltd. " 2014(2) CLT 414. In that case, a plea was taken
that the complainant
submissions he placed reliance on the following judgments:-
i) 2009(4)CLT 398 (SC) ( Satwant Kaur Sandhu v. New
India Assurance Company ... Chairman, Life Insurance Corporation of India and
others);
iii) 2011(2) CLT 281 (NC) ( LIC of India v. Dalbir Kaur );
First Appeal
Sulz Fab (P) Ltd. & Ors. v. Jupiter
Enterprises" 2008(2) CLT 275;
ii) "Pradeep Kumar Jethy v. Balmiki Sahu ... CLT
587; and
iii) "Lovely Autos v. Mrs. Renu Vashisht and another "
2012(2) CLT 331.
7. In view of the averments
Bihar State Housing Board
and another" 1994(1) CLT 419;
ii) "Indian Medical Association vs. V.P. Shantha and
others ... CLT 1;
iii) "Chaman Lal Grover vs. Area General Manager, New
Bank of India" 1995(2) CLT 242 (NC).
First Appeal No.1029
Hisar Vs. Shamsher Singh alias
Sher Singh & others" 1998(1) CLT 114. This authority is to this
First Appeal ... Seeds P. Ltd. Vs. Kondabrolu Hasen Rao &Ors.",
2008 (3) CLT, 143 that hybrid Chilly seeds-defective growth -
expert report - opinion of expert
Bihar School Examination Board Versus Suresh
Prasad Singha", 2010 (1) CLT page 255 and "Maharishi Dayanand
University Versus Surjit Kaur ... CLT page 538, the
complainant does not fall within the definition of the consumer nor the
respondents are service providers
