AGARWAL WAREHOUSING AND LEASING LTD. v. CIT

257 ITR 235High Court2002#1075 most cited

What is AGARWAL WAREHOUSING AND LEASING LTD. v. CIT authority for?

Orders passed by the Income Tax Appellate Tribunal are binding on all revenue authorities, including the Assessing Officer and Commissioner (Appeals), functioning under its jurisdiction. Judicial discipline requires subordinate authorities to follow these orders unreservedly, and failure to do so constitutes judicial impropriety and an error in law.

102

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

Agarwal Warehousing and Leasing Ltd v CIT · 257 ITR 235 (MP) · binding nature of Tribunal orders · ITAT orders binding on revenue authorities · judicial discipline · Assessing Officer bound by Tribunal · Commissioner Appeals bound by Tribunal · subordinate authorities must follow higher appellate orders · error in law not following Tribunal · judicial impropriety

Sections most often in play

Section 11Section 12Section 13(1)(c)Section 13(2)(b)/(g)Section 13(3)Section 143(3)Section 147Section 148

Issues it is cited on

previous yeartransferprescribedpersonbusinesscompanydocumenttotal incomeinterestindianfac

Judgments citing AGARWAL WAREHOUSING AND LEASING LTD. v. CIT

Mumbai Metroplitan Region Development Authority, Mumbai vs. DDIT (E) -1(1), Mumbai

In the result, appeal filed by the assessee is partly allowed and revenue is dismissed

ITA 4391/MUM/2019[2010-11]Status: DisposedITAT Mumbai03 Jan 2022AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Pavan Kumar Gadale, Hon'Ble

For Appellant: Shri Saurabh SoparkarFor Respondent: Shri Parag Vyas
Section 10Section 10(20)Section 11Section 12Section 12ASection 143(2)Section 143(3)

…und to follow the order of the authority is supported by following decisions: a. UOI v. Kamalakshi Finance Corporation Ltd. (55 ELT 433(SC) b. Nestle India Ltd. v. DCCT (59 taxmann.com 109) (Guj HC) (Pg 23 of LPB). c. Agarwal Warehousing & Leasing Ltd v. CIT (257 ITR 235) (MP HC) (Pg 40 of LPB). d. M/s. Cargo Handling Private Workers Pool v. DCIT, CCI (ITA 152 to 156/Vizag/2011) (Pg 43 of LPB). 3. Denial of Exemption u/s. 10(20) of the Act Holding that the appellant is not a Local Authority. 4. Denial of carry ' forward of Deficit if exemption u/s.11 is allowed. Ground IV of AY 2012-13 The Appellant in AY 2012-13…

ITO, Ward- 63(5), New Delhi vs. The Jwala Cooperative Urban Thrift and Credit Society Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 2982/DEL/2018[2013-14]Status: DisposedITAT Delhi12 Nov 2021AY 2013-14

Bench: Shri O.P. Kant & Ms. Suchitra Kambleasstt. Year 2013-14 Ito, Ward-63(5) Vs. The Jwala Cooperative Urban New Delhi. Thrift & Credit Society Ltd. 218, Dda Cycle Market, Jhandewalan Extn., New Delhi. Pan Aabat0924C (Appellant) (Respondent)

For Appellant: Ms. Gunjan Jain, CAFor Respondent: Shri Jagdish Singh, Sr. DR
Section 80PSection 80P(2)(d)

…the claim of assessee. therefore, there were no justification for Ld. CIT(A) in not following the order of the Tribunal in the case of same assessee for A.Y. 2008-2009. The Hon’ble Madhya Pradesh High Court in the case of Agrawal Warehousing and Leasing Ltd., 257 ITR 235 held that the Ld. CIT(A) not only committed judicial impropriety but also erred in law in refusing to follow the order of the Appellate Tribunal. The conditions of Section 80P(2)(a)(i) and also 80P(2)(d) are satisfied by assessee. 8.2. Considering the totality of the facts and circumstances, we are of the view that authorities below were not jus…

Dy. Commissioner of Income Tax, Central Circle-2(1), Hyderabad vs. Knr Constructions Limited, Hyderabad

Appeals are dismissed

ITA 190/HYD/2018[2013-14]Status: DisposedITAT Hyderabad23 Apr 2021AY 2013-14

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu(Through Virtual Hearing)

For Appellant: Smt. Nivedita Biswas & Shri Sunil Kumar Pandey (D.Rs)For Respondent: Shri S. Rama Rao
Section 143(3)Section 80Section 80I

…Authority is bound thereby, keeping in view of the principles of judicial discipline”. This view was also endorsed by the Hon'ble Apex Court in the case of Bhopal Sugar Industries Ltd Vs ITO (AIR 1961 SC 182). (iii) Aggarwal Warehousing & Leasing Ltd Vs CIT (257 ITR 235 (MP): Where in the Hon'ble High Court has held that "needless to say, that the orders passed by the Tribunal are binding on all the revenue Authorities functioning under the jurisdiction of the Tribunal. Ltd Vs OCIT reported in 144 ITO 577, where the assessee was constituent in JV with M/s.NCC and project agreements were between the State Govern…

Jyoti Harshad Mehta (Legal Heir of Late Harshad S. Mehta), Mumbai vs. Pr. CIT (C)- 2, Mumbai

In the result, appeal of the assessee is partly allowed

ITA 1159/MUM/2020[1992-93]Status: DisposedITAT Mumbai26 Mar 2021AY 1992-93
Section 143(3)Section 154Section 250Section 263Section 263(1)

…M/s. Jyoti Harshad Mehta, Legal Heir of Late Harshad S Mehta other court, cannot be a ground for not exercising the power to punish for contempt of a national Tribunal.‖ 2.2 The Hon'ble MP High Court in the case Agarwal Warehousing and Leasing Ltd. Vs. CIT (257 ITR 235) has held that the orders passed by the tribunal are binding on all the tax authorities functioning under the jurisdiction of the tribunal. While so holding, it followed the decision of the Hon'ble Supreme Court in the case of UoI Vs. Kamlakshi Finance Corporation Ltd (AIR 1992 Supreme Court 711, 712) 55 ELT 433 (S.C) which has ruled as under: ―I…

Uhde India P.Ltd, Mumbai vs. Addl CIT 10(3), Mumbai

In the result, the appeal filed by the Revenue is dismissed

ITA 3775/MUM/2016[2008-09]Status: DisposedITAT Mumbai16 Mar 2021AY 2008-09

Bench: Shri Vikas Awasthy () & Shri N.K. Pradhan () Assessment Year: 2008-09

For Respondent: Mr. Neeraj Sheth, AR
Section 143(3)Section 145(2)

…o 3775 & 4214/Mum/2016 29 UHDE India Pvt. Ltd. 25. Facts being identical, the Ld. CIT(A) has rightly followed the order of the Tribunal in assessee’s own case for AY 2005-06. The Hon’ble Madhya Pradesh High Court in Agrawal Warehousing and Leasing Ltd. v. CIT 257 ITR 235 has held that the orders passed by the Tribunal are binding on all the tax authorities functioning under the jurisdiction of the Tribunal. While so holding, it followed the decision of the Supreme Court in UoI v. Kamlakshi Finance Corporation Ltd. AIR 1992 SC 711, 712 which has ruled thus: “The principles of judicial discipline requires that the…

Ugc Buildwell Pvt. Ltd., New Delhi vs. ACIT, New Delhi

The appeals of the assessee are allowed

ITA 2155/DEL/2015[2005-06]Status: DisposedITAT Delhi12 Mar 2021AY 2005-06

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble(Through Video Conferencing)

Section 132Section 143(1)Section 153ASection 40A(3)

…1 ITA Nos. 1351 & 2155/Del/2015 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) I.T.A. No.2155/Del/2015 (A.Y 2005-06) USG Buildwell Pvt. Ltd. Vs Additional Commissioner M-11, Middle Circle, Connaught of Income-tax Circus, New Delhi Central Circle-32, AAACU4507B New Delhi (APPELLANT) (RESPONDENT) I.T.A. No.1351/Del/2015 (A.Y 2006-07) USG Buildwell Pvt. Ltd. Vs Deputy Commissioner of M-11, Middle Circle, Connaught Income-tax Circus, New Delhi Central Circle-32, AAACU4507B N…

Usg Buildwell Pvt Ltd, New Delhi vs. Deputy Commissioner of Income-Tax, New Delhi

The appeals of the assessee are allowed

ITA 1351/DEL/2015[2006-07]Status: DisposedITAT Delhi12 Mar 2021AY 2006-07

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble(Through Video Conferencing)

Section 132Section 143(1)Section 153ASection 40A(3)

…1 ITA Nos. 1351 & 2155/Del/2015 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) I.T.A. No.2155/Del/2015 (A.Y 2005-06) USG Buildwell Pvt. Ltd. Vs Additional Commissioner M-11, Middle Circle, Connaught of Income-tax Circus, New Delhi Central Circle-32, AAACU4507B New Delhi (APPELLANT) (RESPONDENT) I.T.A. No.1351/Del/2015 (A.Y 2006-07) USG Buildwell Pvt. Ltd. Vs Deputy Commissioner of M-11, Middle Circle, Connaught Income-tax Circus, New Delhi Central Circle-32, AAACU4507B N…

DCIT 8(1)(1), Mumbai vs. Royal Western Indua Turf Club Ltd, Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 3237/MUM/2017[2012-13]Status: DisposedITAT Mumbai22 Jan 2021AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pavan Kumar Gadale

For Appellant: Smt Mamta Bansal, CIT-DRFor Respondent: Shri Salis Kapoor
Section 143(1)Section 143(2)Section 143(3)

…ate of Kerala 72 ITR 726 (Ker.) x. CIT vs Narendra Doshi 254 ITR 606 (SC) xi. CIT vs Shivsagar Estate 257 ITR 59 (SC) xii. Pradip Ramanlal Seth vs UOI 204 ITR 866 (Guj.) xiii. Radhaswamy Satsang vs CIT 193 ITR 321 (SC) xiv. Aggarwal warehousing & Leasing Ltd. 257 ITR 235 (MP) 2.5. The sum and substance of the aforesaid judicial pronouncements is that on the basis of principle of judicial discipline, consistency has to be followed and once in a particular year, if any view is taken, in the absence of any contrary material, no contrary view is to be taken as finality to the litigation is also a principle which has…

Ngc Network (India) Pvt. Ltd., Mumbai vs. A.C.I.T. RG. 11(1), Mumbai

In the result, both the appeals filed by assessee and Revenue stand dismissed

ITA 4534/MUM/2012[2007-08]Status: DisposedITAT Mumbai23 Jul 2019AY 2007-08

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.4534/Mum/2012 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ Ngc Network (India) Pvt. Ltd Acit Range- 11(1) R.No. 439, Star House, 3 Rd Floor, Aayakar Bhavan, Off Dr. E. Moses Road, V. M.K Marg, Mahalaxmi, Mumbai- 400020 Mumbai- 400011 स्थायी ऱेखा सं./ Pan :Aabcn1401A

For Appellant: Shri. Porus KakaFor Respondent: Shri. Pavan K Beerla (DR)
Section 143(3)Section 144CSection 92C

…आयकर अपीऱीय अधिकरण “J” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.4534/Mum/2012 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ NGC Network (India) Pvt. Ltd ACIT Range- 11(1) R.No. 439, Star House, 3 rd Floor, Aayakar Bhavan, Off Dr. E. Moses Road, v. M.K Marg, Mahalaxmi, Mumbai- 400020 Mumbai- 400011 स्थायी ऱेखा सं./ PAN :AABCN1401A आयकर अपीऱ सं./I.T.A. No.4388/Mum/2012 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ ACIT Range 11(1) NGC Network (India) Pvt. R.No. 439, Ltd…

ACIT 11(1), Mumbai vs. Ngc Network (I) P.Ltd, Mumbai

In the result, both the appeals filed by assessee and Revenue stand dismissed

ITA 4388/MUM/2012[2007-08]Status: DisposedITAT Mumbai23 Jul 2019AY 2007-08

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.4534/Mum/2012 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ Ngc Network (India) Pvt. Ltd Acit Range- 11(1) R.No. 439, Star House, 3 Rd Floor, Aayakar Bhavan, Off Dr. E. Moses Road, V. M.K Marg, Mahalaxmi, Mumbai- 400020 Mumbai- 400011 स्थायी ऱेखा सं./ Pan :Aabcn1401A

For Appellant: Shri. Porus KakaFor Respondent: Shri. Pavan K Beerla (DR)
Section 143(3)Section 144CSection 92C

…आयकर अपीऱीय अधिकरण “J” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.4534/Mum/2012 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ NGC Network (India) Pvt. Ltd ACIT Range- 11(1) R.No. 439, Star House, 3 rd Floor, Aayakar Bhavan, Off Dr. E. Moses Road, v. M.K Marg, Mahalaxmi, Mumbai- 400020 Mumbai- 400011 स्थायी ऱेखा सं./ PAN :AABCN1401A आयकर अपीऱ सं./I.T.A. No.4388/Mum/2012 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ ACIT Range 11(1) NGC Network (India) Pvt. R.No. 439, Ltd…

DCIT, Rohtak vs. Sh. Pankaj Sachdeva, Rohtak

In the result, appeal filed by Revenue is dismissed

ITA 3609/DEL/2016[2012-13]Status: DisposedITAT Delhi19 Mar 2019AY 2012-13

Bench: Smt. Diva Singh & Shri Anadee Nath Misshra

For Appellant: Shri Sanjay Nath, CAFor Respondent: Ms. Ashima Neb, Sr. DR
Section 80I

…ITA No.-3609/Del/2016. Pankaj Sachdeva. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘B’: NEW DELHI) BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 3609/Del/2016 (Assessment Year: 2012-13) Deputy Commissioner of Income Sh. Pankaj Sachdeva, Tax, Vs. 214-R, Model Town, Circle-Rohtak. Rohtak. PAN No: AKYPS7647D APPELLANT RESPONDENT Revenue by : Ms. Ashima Neb, Sr. DR Assessee by : Shri Sanjay Nath, CA ORDER PER ANADEE NATH MISSHRA, AM This appeal by Revenue is filed against the order of Learned Commissioner of Income Tax (Appeals), Rohtak, [“Ld. CIT(A…

M/S. V.S. Joshi & Associates, Kolhapur vs. Income Tax Officer, Kolhapur

In the result, the appeal of the assessee is allowed

ITA 477/PUN/2017[2012-13]Status: DisposedITAT Pune18 Jul 2018AY 2012-13

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita No.477/Pun/2017 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2012-13 वष"

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Mukesh Jha
Section 154Section 80I

…पुणे "यायपीठ "यायपीठ "यायपीठ “ए” पुणे "यायपीठ पुणे म"म"म"म" आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, पुणे अिधकरण पुणे पुणे पुणे पुणे IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE "ी डी "ी डी. क"णाकरा क"णाकरा राव लेखा सद"य सद"य "ी "ी क"णाकरा क"णाकरा राव , लेखा सद"य सद"य डी डी राव राव लेखा लेखा एवं "ी "ी िवकास िवकास अव"थी अव"थी, "याियक "याियक सद"य सद"य केकेकेके सम" सम" एवं "ी "ी अव"थी अव"थी "याियक "याियक सद"य सद"य सम" सम" एवं एवं िवकास िवकास BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA No.477/PUN/2017 अपील िनध…

ACIT, Central Circle-2(2), Kolkata vs. M/S Redtech Network Pvt. Ltd., Kolkata

Appeal is dismissed

ITA 17/KOL/2017[2010-11]Status: DisposedITAT Kolkata22 Jun 2018AY 2010-11

Bench: Hon’Ble Shri S.S.Godara, Jm & Shri M.Balaganesh, Am ]

For Appellant: Shri Sanjay Mukherjee, Addl. CITFor Respondent: None
Section 144CSection 40

…'been held in a number of cases, old and new, that "The principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities. " [Agrawal Warehousing & Leasing Ltd. vs. CIT 257 ITR 235(M.P.) followed in DCIT vs. Sham Sunder Sharma (ITAT Chandigarh) ITA No. 966/Chd/2014] The appellant's A. R has averred that as per the agreement between Bonsai India and UCT Inc. USA, for any order procured, the US subsidiary, UCT Inc. books 30% of the Revenue and passes on the balance 70% to its holding company, Bonsai India. (The earlier shar…

Satypal Jaikumar Jain, Mumbai vs. DCIT Cen Cir 39, Mumbai

The appeal of the assessee is allowed and the

ITA 3965/MUM/2014[2010-11]Status: DisposedITAT Mumbai20 Jun 2018AY 2010-11

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2010-11 Acit, Satyapal Jaikumar Jain, Cc-39, R. No.32(1), 82, Maker Chambers-Iii, बनाम/ Ground Floor, Nariman Point, Vs. Aayakar Bhavan, Mumbai-400021 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aabpj1888Q Assessment Year: 2010-11 Satyapal Jaikumar Jain, Acit, 82, Maker Chambers-Iii, Cc-39, R. No.32(1), बनाम/ Nariman Point, Ground Floor, Vs. Mumbai-400021 Aayakar Bhavan, Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aabpj1888Q

Section 131

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘ई’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘E’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Manoj Kumar Aggarwal, Accountant Member Assessment Year: 2010-11 ACIT, Satyapal Jaikumar Jain, CC-39, R. No.32(1), 82, Maker Chambers-III, बनाम/ Ground Floor, Nariman Point, Vs. Aayakar Bhavan, Mumbai-400021 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AABPJ1888Q Assessment Year: 2010-11 Satyapal Jaikumar Jain, ACIT, 82, Maker Chambers-III, CC-39, R. No.32(1), बनाम…

ACIT CC 39, Mumbai vs. Satypal Jain, Mumbai

The appeal of the assessee is allowed and the

ITA 3831/MUM/2014[2010-11]Status: DisposedITAT Mumbai20 Jun 2018AY 2010-11

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2010-11 Acit, Satyapal Jaikumar Jain, Cc-39, R. No.32(1), 82, Maker Chambers-Iii, बनाम/ Ground Floor, Nariman Point, Vs. Aayakar Bhavan, Mumbai-400021 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aabpj1888Q Assessment Year: 2010-11 Satyapal Jaikumar Jain, Acit, 82, Maker Chambers-Iii, Cc-39, R. No.32(1), बनाम/ Nariman Point, Ground Floor, Vs. Mumbai-400021 Aayakar Bhavan, Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aabpj1888Q

Section 131

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘ई’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘E’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Manoj Kumar Aggarwal, Accountant Member Assessment Year: 2010-11 ACIT, Satyapal Jaikumar Jain, CC-39, R. No.32(1), 82, Maker Chambers-III, बनाम/ Ground Floor, Nariman Point, Vs. Aayakar Bhavan, Mumbai-400021 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No. AABPJ1888Q Assessment Year: 2010-11 Satyapal Jaikumar Jain, ACIT, 82, Maker Chambers-III, CC-39, R. No.32(1), बनाम…

DCIT Cir 3(3)(2), Mumbai vs. Tulip Hotels P.Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 5151/MUM/2015[2011-12]Status: DisposedITAT Mumbai14 Mar 2018AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Dcit Cir 3(3)(2) Vs. M/S. Tulip Hotels Pvt.Ltd., R.No.609, 6Th Floor Chandermukhi Building Aayakar Bhavan (Basement), Behind The M.K.Road, Oberoi Nariman Point Mumbai – 400 020 Mumbai – 400 021 Pan/Gir No. Aaact9446Q Appellant) .. Respondent)

Section 10Section 143Section 143(3)Section 14A

…ove issue has been decided in favour of the appellant by the Hon'ble ITAT 'E' Bench, Mumbai in the case of the appellant for the A. Y. 2004-05 and 2005-06 [ITA No. 6490 & 6491'/Mum/2008] The Hon'ble MP High Court in Agrawal Warehousing and Leasing Ltd. v. CIT 257 ITR 235 has held that the orders passed by :he tribunal are binding on all the tax authorities functioning under the jurisdiction of the tribunal. While so holding, it followed the decision of the Hon'ble Supreme Court in Uol v. Kamlakshi Finance Corporation Ltd. AIR 1992 SC 711, 712 which has ruled thus: "The principles of judicial discipline require th…

DCIT 2(1), Mumbai vs. Idbi Federal Life Insurance Co. Ltd, Mumbai

In the result, the appeal filed by the assessee is partly allowed

ITA 1562/MUM/2013[2008-09]Status: DisposedITAT Mumbai25 Jan 2018AY 2008-09

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2008-09 Dcit-6(1) Idbi Federal Life 5Th Floor, Room No. Insurance Company Vs. 506, Aayakarbhavan, 1St Floor, Tradeview, M.K. Road, Oasis Complex, Kamala Mumbai-400020. City, P.B. Marg, Lower Parel (W), Mumbai-400013 Pan No. Aabci6227M Appellant Respondent Assessment Year: 2008-09 Idbi Federal Life Insurance Dcit-6(1) Company 5Th Floor, Room No. Vs. 1St Floor, Tradeview, Oasis 506, Aayakar Complex, Kamala City, P.B. Bhavan, M.K. Road, Marg, Lower Parel (W), Mumbai-400020. Mumbai-400013 Pan No. Aabci6227M Appellant Respondent

For Appellant: Ms. Arati Vissanji, ARFor Respondent: Mr. B.C.S. Naik, DR
Section 115BSection 143(3)Section 260ASection 28Section 44

…aras 12 to 14 8. Page 5, Para 7.1 Pages 6 to 8, Page 98, Para 59 Pages 20-21, Paras 6 to Paras 12 to 14 6.3 IDBI Federal Life Insurance Company in the aforementioned cases. The Hon’ble Madhya Pradesh High Court in Agrawal Warehousing and Leasing Ltd. v. CIT 257 ITR 235, by following the judgment of the Supreme Court in UOI v. Kamlakshi Finance Corporation Ltd. AIR 1992 SC 711, 712 has ruled thus: “The principles of judicial discipline require that the orders of the higher appellate authorities should be followed unreservedly by the subordinate authorities. The mere fact that the order of the appellate authority…

M/S Cargo Motors Pvt. Ltd., Delhi vs. DCIT, New Delhi

The appeal of the assessee is allowed

ITA 4439/DEL/2015[2012-13]Status: DisposedITAT Delhi08 Nov 2017AY 2012-13

Bench: Shri N.K. Saini & Shri Joginder Singh, Assessment Year: 2012-13 Cargo Motors Pvt. Ltd. Dcit, 1/9-B, Jindal House, Circle-5(2), बनाम/ Asaf Ali Road, C.R. Building, Vs. Delhi-110002 New Delhi-110002 ("नधा%&रती /Assessee) (राज"व /Revenue) Pan. No.Aaacc2744C

Section 14A

…ate of Kerala 72 ITR 726 (Ker.) x. CIT vs Narendra Doshi 254 ITR 606 (SC) xi. CIT vs Shivsagar Estate 257 ITR 59 (SC) xii. Pradip Ramanlal Seth vs UOI 204 ITR 866 (Guj.) xiii. Radhaswamy Satsang vs CIT 193 ITR 321 (SC) xiv. Aggarwal warehousing & Leasing Ltd. 257 ITR 235 (MP) The sum and substance of the aforesaid judicial pronouncements is that on the basis of principle of judicial discipline, consistency has to be followed and once in a particular year, if any view is taken, in the absence of any contrary material, no contrary view is to be taken as finality to the litigation is also a principle which has t…

Asst CIT 8(1)(1), Mumbai vs. Royal Western India Truf Club Ltd, Mumbai

In the result, the appeals are dismissed

ITA 5570/MUM/2015[2011-12]Status: DisposedITAT Mumbai22 Sept 2017AY 2011-12

Bench: Shri D T Garasia & Shri N K Pradhan

For Appellant: Shri Purushottam KumarFor Respondent: Shri Salil Kapoor, Ms. Saumya Singh &
Section 143(3)Section 263

…ate of Kerala 72 ITR 726 (Ker.) x. CIT vs Narendra Doshi 254 ITR 606 (SC) xi. CIT vs Shivsagar Estate 257 ITR 59 (SC) xii. Pradip Ramanlal Seth vs UOI 204 ITR 866 (Guj.) xiii. Radhaswamy Satsang vs CIT 193 ITR 321 (SC) xiv. Aggarwal warehousing & Leasing Ltd. 257 ITR 235 (MP) 2.5. The sum and substance of the aforesaid judicial pronouncements is that on the basis of principle of judicial discipline, consistency has to be followed and once in a particular year, if any view is taken, in the absence of any contrary material, no contrary view is to be taken as finality to the litigation is also a principle which has…

Asst CIT 8(1)(1), Mumbai vs. Royal Western India Truf Club Ltd, Mumbai

In the result, the appeals are dismissed

ITA 5569/MUM/2015[2010-11]Status: DisposedITAT Mumbai22 Sept 2017AY 2010-11

Bench: Shri D T Garasia & Shri N K Pradhan

For Appellant: Shri Purushottam KumarFor Respondent: Shri Salil Kapoor, Ms. Saumya Singh &
Section 143(3)Section 263

…ate of Kerala 72 ITR 726 (Ker.) x. CIT vs Narendra Doshi 254 ITR 606 (SC) xi. CIT vs Shivsagar Estate 257 ITR 59 (SC) xii. Pradip Ramanlal Seth vs UOI 204 ITR 866 (Guj.) xiii. Radhaswamy Satsang vs CIT 193 ITR 321 (SC) xiv. Aggarwal warehousing & Leasing Ltd. 257 ITR 235 (MP) 2.5. The sum and substance of the aforesaid judicial pronouncements is that on the basis of principle of judicial discipline, consistency has to be followed and once in a particular year, if any view is taken, in the absence of any contrary material, no contrary view is to be taken as finality to the litigation is also a principle which has…