Court in State of Haryana v. Piara Singh opined that they are entitled to regularisation of services. Piara Singh has since been overruled ... decision in Piara Singhs case in view of the observations in paragraph 26 of the judgment in Umadevis case. In this case also therefore
these decisions, he attempted to point out that the decision in Piara Singh case (supra) will not be useful having regard to the facts ... that whatever is carried on for gain is a business. In Piara Singhs case (supra), smuggling activities were held to be business.
Here the assessee
followed the decision of the Apex Court in the case of Piara Singh (supra) where the assessee had been carrying on smuggling of gold ... judge Bench in M.B. Abdulla's case . In Piara Singh 's case , there was a finding of fact that the assessee therein
that in Piara Singh's case ; Shri Ram Chander's case and Prakash Chand Sushil Kumar's Case , the assessees were admittedly ... that case ."
15. After explaining and distinguishing the various cases referred to and relied upon by the Revenue in Piara Singh 's case
Piara Singh [1972] 83 ITR 678, which was affirmed by the Supreme Court in Piara Singh's case , answered the question in the negative ... that in Piara Singh's case ; Shri Ram Chander 's case and Parkash Chand Sushil Kumar 's case , the assessees were admittedly
their Lordship on the issue including the decision in the case of Piara Singh (supra).
5. Keeping in view the aforesaid judgment ... judgment of Hon'ble Supreme Court in the case of Piara Singh (supra) was concerned. It was submitted that it was incumbent
aforesaid three cases which were relied upon by
the Revenue in the case of Piara Singh (supra)
were found to be involved in legitimate businesses ... smuggling of the silver bars
as was the case in the case of Piara Singh
(supra). As observed hereinabove in the
assessee’s case
exists therefor.
69. After the decision of the Apex Court in Piara Singh
case ... Piara Singh case has been overruled
in Umadevi (3) case, (2006) 4 SCC 1.] the State had
appointed a committee. The committee had gone into
Supreme Court in the SAIL case, the
Umadevi Case, and the International Airport Authority Case.
ix. Furthermore, it was submitted that the judgement rendered ... contract with CWC had come to
7
[in short ―Piara Singh Case"]
Signature Not Verified
Digitally Signed
By:VIPIN KUMAR
case of C.I.T. v. Smt. Jagjit Kaur 126 ITR 540, Alld. In the case of C.I.T. v. Piara Singh (supra ... followed the decision of the Apex Court in the case of Piara Singh (supra) where the assessee had been carrying on smuggling of gold
