41 ITR 685 (SC); CIT v. Brij Lal Lohia Mahabir Prasad Khemka

138 ITR 326High Court1982#16693 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2021 to 2021.

Judgments citing 41 ITR 685 (SC); CIT v. Brij Lal Lohia Mahabir Prasad Khemka

M/S. Sogefi Engine Systems India Private Limited (Formerly Known As Sogefi- Mnr Engine Systems India Private Limited), Bangalore vs. Deputy Commissioner of Income Tax, Circle- 6(1)(2), Bangalore

In the result, all the appeals are dismissed

ITA 2089/BANG/2019[2016-17]Status: DisposedITAT Bangalore15 Jul 2021AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Venkatesh Kumar, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 143(1)

…tion to depart from the earlier view i.e., where subsequently new or more facts come to light [Raja Bahadur Visheshwara Singh v. CIT [1961] 41 ITR 685 (SC); CIT v. Brij Lal Lohia Mahabir Prasad Khemka [1972] 84 ITR 273 (SC); Namdang Tea Co. Ltd. v. CIT [1982] 138 ITR 326 (Cal); CIT V. Manaklal Porwal [1986] 160 ITR 243 (Raj.) etc.] or if the earlier bench omitted to consider certain material aspects [Raja Bahadur Visheshwara Singh v. CIT [1961] (41 ITR 685 (SC); Dwarkadas Kesardeo Morarka v. CIT [1962] 44 ITR 529 (SC); CIT v. Mohanlal Ranchhodas [1993] 203 ITR 304 (Guj.); CIT v. Kalpetta Estates Ltd. [1995] 211 I…

M/S. Sogefi Engine Systems India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 6(1)(2), Bangalore

In the result, all the appeals are dismissed

ITA 1698/BANG/2019[2015-16]Status: DisposedITAT Bangalore15 Jul 2021AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Venkatesh Kumar, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 143(1)

…tion to depart from the earlier view i.e., where subsequently new or more facts come to light [Raja Bahadur Visheshwara Singh v. CIT [1961] 41 ITR 685 (SC); CIT v. Brij Lal Lohia Mahabir Prasad Khemka [1972] 84 ITR 273 (SC); Namdang Tea Co. Ltd. v. CIT [1982] 138 ITR 326 (Cal); CIT V. Manaklal Porwal [1986] 160 ITR 243 (Raj.) etc.] or if the earlier bench omitted to consider certain material aspects [Raja Bahadur Visheshwara Singh v. CIT [1961] (41 ITR 685 (SC); Dwarkadas Kesardeo Morarka v. CIT [1962] 44 ITR 529 (SC); CIT v. Mohanlal Ranchhodas [1993] 203 ITR 304 (Guj.); CIT v. Kalpetta Estates Ltd. [1995] 211 I…

M/S. Sogefi Engine Systems India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 6(1)(2), Bangalore

In the result, all the appeals are dismissed

ITA 1697/BANG/2019[2014-15]Status: DisposedITAT Bangalore15 Jul 2021AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Venkatesh Kumar, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 143(1)

…tion to depart from the earlier view i.e., where subsequently new or more facts come to light [Raja Bahadur Visheshwara Singh v. CIT [1961] 41 ITR 685 (SC); CIT v. Brij Lal Lohia Mahabir Prasad Khemka [1972] 84 ITR 273 (SC); Namdang Tea Co. Ltd. v. CIT [1982] 138 ITR 326 (Cal); CIT V. Manaklal Porwal [1986] 160 ITR 243 (Raj.) etc.] or if the earlier bench omitted to consider certain material aspects [Raja Bahadur Visheshwara Singh v. CIT [1961] (41 ITR 685 (SC); Dwarkadas Kesardeo Morarka v. CIT [1962] 44 ITR 529 (SC); CIT v. Mohanlal Ranchhodas [1993] 203 ITR 304 (Guj.); CIT v. Kalpetta Estates Ltd. [1995] 211 I…

M/S. Sogefi Engine Systems India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 6(1)(2), Bangalore

In the result, all the appeals are dismissed

ITA 1696/BANG/2019[2013-14]Status: DisposedITAT Bangalore15 Jul 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Venkatesh Kumar, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 143(1)

…tion to depart from the earlier view i.e., where subsequently new or more facts come to light [Raja Bahadur Visheshwara Singh v. CIT [1961] 41 ITR 685 (SC); CIT v. Brij Lal Lohia Mahabir Prasad Khemka [1972] 84 ITR 273 (SC); Namdang Tea Co. Ltd. v. CIT [1982] 138 ITR 326 (Cal); CIT V. Manaklal Porwal [1986] 160 ITR 243 (Raj.) etc.] or if the earlier bench omitted to consider certain material aspects [Raja Bahadur Visheshwara Singh v. CIT [1961] (41 ITR 685 (SC); Dwarkadas Kesardeo Morarka v. CIT [1962] 44 ITR 529 (SC); CIT v. Mohanlal Ranchhodas [1993] 203 ITR 304 (Guj.); CIT v. Kalpetta Estates Ltd. [1995] 211 I…

M/S Sogefi Mnr Filtration India Pvt. Ltd., Bangalore vs. DCIT, Bangalore

In the result, all the appeals are dismissed

ITA 757/BANG/2016[2012-13]Status: DisposedITAT Bangalore15 Jul 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Venkatesh Kumar, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 143(1)

…tion to depart from the earlier view i.e., where subsequently new or more facts come to light [Raja Bahadur Visheshwara Singh v. CIT [1961] 41 ITR 685 (SC); CIT v. Brij Lal Lohia Mahabir Prasad Khemka [1972] 84 ITR 273 (SC); Namdang Tea Co. Ltd. v. CIT [1982] 138 ITR 326 (Cal); CIT V. Manaklal Porwal [1986] 160 ITR 243 (Raj.) etc.] or if the earlier bench omitted to consider certain material aspects [Raja Bahadur Visheshwara Singh v. CIT [1961] (41 ITR 685 (SC); Dwarkadas Kesardeo Morarka v. CIT [1962] 44 ITR 529 (SC); CIT v. Mohanlal Ranchhodas [1993] 203 ITR 304 (Guj.); CIT v. Kalpetta Estates Ltd. [1995] 211 I…

41 ITR 685 (SC); CIT v. Brij Lal Lohia Mahabir Prasad Khemka (138 ITR 326) — Cited in 5 Judgments | BharatTax