Supreme Court in the case
of Ibrabim Uddin. The said decision arose out of a civil litigation
and the Court found that there were absolutely ... considered
view that the decision in the case of Ibrahim Uddin would not
render any assistance to the case of the Revenue. For the above
Supreme Court in the case
of Ibrabim Uddin. The said decision arose out of a civil litigation
and the Court found that there were absolutely ... considered
view that the decision in the case of Ibrahim Uddin would not
render any assistance to the case of the Revenue. For the above
particular way."
16. In Union of India v. Ibrahim Uddin [Union of
India v. Ibrahim Uddin ... decisions wherein similar
view has been expressed:
Union of India v. Ibrahim Uddin , (2012) 8 SCC 148
Sanjay Kumar Singh v. State of Jharkhand
have it admitted in
appeal.
7. In Union of India v. Ibrahim Uddin and Another (2012) 8 SCC 148, the
Supreme Court has held ... judgments of the Supreme Court in Union
of India v. Ibrahim Uddin (Supra ) and Gridco Limited v. Western Electricity
Supply Company of Odisha Limited
Union of India vs Ibrahim Uddin
(2012) 8 SCC 148.
26. On the other hand the ld. Sr. Counsel for the assessee objected
applicability in the present case.
33. In Union of India Vs Ibrahim Uddin (supra), the Hon'ble Supreme Court has
observed in para
Acit Circle 2, vs Niit Online Learning Ltd, on 5 August, 2022
IN THE INCOME
respondent, relying on rulings in Union of India Vs. Ibrahim
Uddin , ( 2012) 8 SCC 148 and Shyam Narayan Prasad Vs. Krishna
Prasad
Supreme Court of India in Union of India V. Ibrahim Uddin & Anr
(Decided on 17.7.2012) wherein at paragraphs 25 to 28 it is observed
Supreme Court of India in Union of India V Ibrahim Uddin
& Anr., reported in [2021] 8 SCC at page 148 at Spl. Page
