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

Countrywide Promoters Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 6303/DEL/2013[2006-07]Status: DisposedITAT Delhi11 Sept 2017AY 2006-07

Bench: Shri I. C. Sudhir & Shri L. P. Sahu

For Appellant: Shri V. S. Rastogi, A. RFor Respondent: Ms. Rachna Singh, CIT [DR]
Section 153C

…oods adopted in earlier decisions must not be lightly disregarded in subsequent decisions, lest such judicial inconsistency should shake public confidence in the administration of justice. ” Hon’ble MP High Court in Agarwal Warehousing and Leasing Ltd v. CIT 257 ITR 235 (MP) 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 UOI v. Kamlakshi Finance Corporation Ltd AIR 1992 SC 711, 712 which has ruled thus :- “ The principle of judicial discipline requ…

ACIT, Circle-1(2), Cuttack vs. Paradeep Port Trust, Jagatsinghpur

In the result, appeal of the revenue i

ITA 356/CTK/2013[2009-10]Status: DisposedITAT Cuttack09 Aug 2017AY 2009-10

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.395/Ctk/2013 (धनधाारण वषा / Assessment Year :2008-2009) Acit, Circle-2(1), Cuttack Vs. Paradip Port Trust, Paradeep, Jagatsinghpur स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaalp 0055 A (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अपील सं./Ita No.356/Ctk/2013 (धनधाारण वषा / Assessment Year :2009-2010) Acit, Circle-2(1), Cuttack Vs. Paradip Port Trust, Paradeep, Jagatsinghpur स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaalp 0055 A (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) & आयकर अपील सं./Ita No.332/Ctk/2013 (धनधाारण वषा / Assessment Year :2009-2010) Paradip Port Trust, Vs. Acit, Circle-2(1), Cuttack Paradeep, Jagatsinghpur स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaalp 0055 A (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Cit Dr निर्ााररती की ओर से /Assessee By : Shri J.M.Pattnaik, Ar सुनवाई की तारीख / Date Of Hearing : 27/07/2017 घोषणा की तारीख/Date Of Pronouncement 09/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: Out Of These Three Appeals, The Revenue Has Filed Two Appeals I.E.

For Appellant: Shri J.M.Pattnaik, ARFor Respondent: Shri Kunal Singh, CIT DR
Section 11Section 143(1)Section 143(2)Section 2(15)

…e order as under :- 6.1 The issues in the assessment order dated 31.12.2010 for the AY 2008-09 are similar to the ones appearing in the assessment order for the AY 2007-08. The Hon’ble Madhya Pradesh High Court in Agrawal 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 Hon’ble Supreme Court in UOI Vs Kamlakshi Finance Corporation Ltd, AIR 1992 SC 711, 7112, which has ruled as thus :- “ The principles of judicial disc The principl…

M/S Parapit Port Trust, Cuttack vs. Addl. CIT, Cuttack

In the result, appeal of the revenue i

ITA 332/CTK/2013[2009-10]Status: DisposedITAT Cuttack09 Aug 2017AY 2009-10

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.395/Ctk/2013 (धनधाारण वषा / Assessment Year :2008-2009) Acit, Circle-2(1), Cuttack Vs. Paradip Port Trust, Paradeep, Jagatsinghpur स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaalp 0055 A (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. & आयकर अपील सं./Ita No.356/Ctk/2013 (धनधाारण वषा / Assessment Year :2009-2010) Acit, Circle-2(1), Cuttack Vs. Paradip Port Trust, Paradeep, Jagatsinghpur स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaalp 0055 A (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) & आयकर अपील सं./Ita No.332/Ctk/2013 (धनधाारण वषा / Assessment Year :2009-2010) Paradip Port Trust, Vs. Acit, Circle-2(1), Cuttack Paradeep, Jagatsinghpur स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaalp 0055 A (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. राजस्व की ओर से /Revenue By : Shri Kunal Singh, Cit Dr निर्ााररती की ओर से /Assessee By : Shri J.M.Pattnaik, Ar सुनवाई की तारीख / Date Of Hearing : 27/07/2017 घोषणा की तारीख/Date Of Pronouncement 09/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: Out Of These Three Appeals, The Revenue Has Filed Two Appeals I.E.

For Appellant: Shri J.M.Pattnaik, ARFor Respondent: Shri Kunal Singh, CIT DR
Section 11Section 143(1)Section 143(2)Section 2(15)

…e order as under :- 6.1 The issues in the assessment order dated 31.12.2010 for the AY 2008-09 are similar to the ones appearing in the assessment order for the AY 2007-08. The Hon’ble Madhya Pradesh High Court in Agrawal 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 Hon’ble Supreme Court in UOI Vs Kamlakshi Finance Corporation Ltd, AIR 1992 SC 711, 7112, which has ruled as thus :- “ The principles of judicial disc The principl…

Addl CIT 2(1), Mumbai vs. Gtl Ltd, Mumbai

ITA 5419/MUM/2010[2006-07]Status: DisposedITAT Mumbai31 May 2017AY 2006-07

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwal

Section 10BSection 143(1)

…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 to be…

Shapoorji Pallanji and Company P.Ltd, Mumbai vs. Addl CIT RG 3(3), Mumbai

The appeal of the assessee is partly allowed

ITA 3053/MUM/2015[2011-12]Status: DisposedITAT Mumbai03 Mar 2017AY 2011-12

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2011-12 M/S Shapoorji Pallonji & Co. Dcit, Ltd. Circle-3(3), बनाम/ Shapporji Pallonji Centre, Room No.609, 6Th Floor, Vs. 41/44 Minoo Desai Marg, Aayakar Bhavan, M.K.Road, Colaba Mumbai-400020 Mumbai-400005 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aaacs6994C

Section 143(3)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) 3.15. 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 DIT (It) 2(2), Mumbai vs. Wns Global Services (Uk) Ltd, Mumbai

Appeal is partly allowed

ITA 1406/MUM/2014[2010-11]Status: DisposedITAT Mumbai18 Nov 2016AY 2010-11

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

Section 115ASection 144C(3)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND SHRI ASHWANI TANEJA (ACCOUNTANT MEMBER) I.T.A. No.6410/Mum/2012 - A.Y. 2008-09 M/s WNS North America Inc. vs ADIT(IT)-2(2) C/o. WNS Global Services P.Ltd. Scindia House, N.M.Rd, Gage 4, Godrej & Boyce Complex, Ballard Estate, Pirojshanagar, Vikhroli(W) Mumbai-400038 Mumbai -400079 PAN : AAACW5493Q (Assessee) (Respondent) I.T.A. No.6411/Mum/2012 - A.Y. 2009-10 M/s WNS Global Services(UK) Ltd. vs ADIT(IT)-2(2) C/o. WNS Global Services P.Ltd. Scindia House, N.M.Rd, Gage 4, Godrej & Boyce Complex, Ballard Est…

Wns Global Services (Uk) Ltd., Mumbai vs. ADIT (It) 2(2), Mumbai

Appeal is partly allowed

ITA 6411/MUM/2012[2009-10]Status: DisposedITAT Mumbai18 Nov 2016AY 2009-10

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

Section 115ASection 144C(3)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI BEFORE SHRI AMIT SHUKLA (JUDICIAL MEMBER) AND SHRI ASHWANI TANEJA (ACCOUNTANT MEMBER) I.T.A. No.6410/Mum/2012 - A.Y. 2008-09 M/s WNS North America Inc. vs ADIT(IT)-2(2) C/o. WNS Global Services P.Ltd. Scindia House, N.M.Rd, Gage 4, Godrej & Boyce Complex, Ballard Estate, Pirojshanagar, Vikhroli(W) Mumbai-400038 Mumbai -400079 PAN : AAACW5493Q (Assessee) (Respondent) I.T.A. No.6411/Mum/2012 - A.Y. 2009-10 M/s WNS Global Services(UK) Ltd. vs ADIT(IT)-2(2) C/o. WNS Global Services P.Ltd. Scindia House, N.M.Rd, Gage 4, Godrej & Boyce Complex, Ballard Est…

M/S Indian Farmers Fertiliser Cooperative Ltd., New Delhi vs. Pr CIT, New Delhi

In the result, the Appeal filed by the Assessee stands allowed

ITA 2487/DEL/2016[2010-11]Status: DisposedITAT Delhi19 Sept 2016AY 2010-11

Bench: Shri H.S. Sidhu & Shri J.S. Reddy

For Appellant: Sh. Vijay Ranjan, Adv. Sh. Vartik RFor Respondent: Sh. A.K. Saroha, CIT(DR)
Section 263Section 36(1)(iii)

…rely on the following case laws (with relevant extracts) 32 highlighting the binding nature of the Jurisdictional Tribunal’s Orders till the same are stayed/set aside/over-ruled by higher Courts: a. MP High Court- Agarwal Warehousing and Leasing Ltd. V. CIT (257 ITR 235) relying on the Supreme Court’s Order in UOI Vs. Kamlakashi Finance Corporation Ltd. “The Tribunal is created under Section 252 of the Income-tax Act, consisting of as many judicial and accountant members as may be appointed by the Central Government. One such judicial member of the Tribunal is normally appointed as the President thereof. Any ass…

A.C.I.T.19(2), Mumbai vs. Alka Kiritkumar Upadhyay, Mumbai

In the result, the appeal filed by the Revenue in ITA N0

ITA 2617/MUM/2012[2008-09]Status: DisposedITAT Mumbai17 Aug 2016AY 2008-09

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.2617/Mum/2012 ("नधा"रण वष" / Assessment Year : 2008-09) A.C.I.T. – 19(2), Smt. Alka Kiritkumar बनाम/ Room No. 315, 3 Rd Floor, Upadhyay, V. Piramal Chambers, Alka Bldg., 6T H Floor, Lalbaug, Parel, Santacruz (W), Mumbai – 400 012. Mumbai –400 054. "थायी लेखा सं./Pan : Aaapu0228Q (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: Shri Nishit GandhiFor Respondent: Shri A. Ramachandran
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) 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 to b…

Darshana B. Doshi, Mumbai vs. A.C.I.T. Circle 13(3), Mumbai

The appeal of the assessee is hereby allowed

ITA 5462/MUM/2012[2008-09]Status: DisposedITAT Mumbai07 Jun 2016AY 2008-09

Bench: Shri Joginder Singh & Shri Ashwani Tanejaassessment Year: 2008-09 Smt. Darshana B. Doshi Acit, Circle-13(3), 31, Broach Street, Devraj 430, Aayakar Bhavan, 4Th बनाम/ Ratanshi Marg, Iron Market, Floor, M.K. Marg, Vs. Masjid Bunder, Mumbai 400 020. Mumbai 400009. Pan. No. Aabpd7806Q (राज"व /Revenue ) ("नधा"रती /Assessee)

Section 10(34)

…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) 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 9 Smt. Darshana B. Doshi to the litigation is a…

ITO 9(2)(2), Mumbai vs. Kalypto Risk Technologies P.Ltd, Navi Mumbai

The appeals of the Revenue are dismissed and that of the assessee is allowed

ITA 1275/MUM/2012[2008-09]Status: DisposedITAT Mumbai18 May 2016AY 2008-09

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 143(3)Section 32

…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 to b…

Alka K. Upadhyaya, Mumbai vs. ACIT Cir 19(2), Mumbai

The appeal of the assessee is allowed

ITA 6227/MUM/2012[2007-08]Status: DisposedITAT Mumbai17 Mar 2016AY 2007-08

Bench: Shri Joginder Singh & Shri Rajendraassessment Year-2007-08 Alka K. Upadhaya, Acit, 6-Alka Building, 15Th Road, Circle-19(2), बनाम/ South Avenue, Aaykar Bhavan, Vs. Santacruz (W), M.K.Road, Mumbai-400054 Mumbai-400020 Pan No.Aaapu0288Q (अपीलाथ" /Appellant) (""यथ"/Respondent)

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) 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 to b…

Preeti G Mehta, Mumbai vs. ITO WD 11(3)(2), Mumbai

The appeal of the assessee is partly allowed

ITA 7557/MUM/2014[2004-05]Status: DisposedITAT Mumbai11 Mar 2016AY 2004-05

Bench: Shri Joginder Singh, Assessment Year: 2004-05 Mrs. Preeti G Mehta, Income Tax Officer, 22, Bennett Villa, Ward-11(3)(2), बनाम/ 27, Wode House, Colaba, Aaykar Bhavan, Vs. Mumbai-400001 M.K.Road, Churchgate, Mumbai-400020 "नधा"रती / Assessee राज"व / Revenue P.A. No.Adrpm3856E

Section 143(3)Section 147Section 23Section 23(4)

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, Assessment Year: 2004-05 Mrs. Preeti G Mehta, Income Tax Officer, 22, Bennett Villa, Ward-11(3)(2), बनाम/ 27, Wode House, Colaba, Aaykar Bhavan, Vs. Mumbai-400001 M.K.Road, Churchgate, Mumbai-400020 "नधा"रती / Assessee राज"व / Revenue P.A. No.ADRPM3856E "नधा"रती क" ओर से / Assessee by Shri Nitesh Joshi Shri Vishwas Jadhav-DR राज"व क" ओर से / Revenue by 09/03/2016 सुनवाई क" तार"ख / Date of Hearing 11/03/2016 आदेश क" तार"ख /…

Auto Finance Enterprises, Mumbai vs. Addl CIT RG 12(3), Mumbai

The appeal of the assessee is partly allowed

ITA 4458/MUM/2012[2008-09]Status: DisposedITAT Mumbai01 Mar 2016AY 2008-09
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) 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 to b…

ACIT CC 39, Mumbai vs. Laxmi Satyapal Jain, Mumbai

Appeal of the assessee is allowed

ITA 4726/MUM/2014[2010-11]Status: DisposedITAT Mumbai04 Feb 2016AY 2010-11
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) 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 to be…

E-City Investments & Holdings Co. Pvt. Ltd., Mumbai vs. D.C.I.T. RG. 8(1) (OSD), Mumbai

The appeal of the assessee is allowed

ITA 8382/MUM/2011[2008-09]Status: DisposedITAT Mumbai03 Feb 2016AY 2008-09

Bench: Shri Joginder Singh & Shri Ashwani Tanejaassessment Year: 2008-09 E-City Investments & Holdings Dcit, Company Private Limited, Range-8(1)(Osd), बनाम/ 844/4, Shah Industrial Estate, Aayakar Bhavan, Vs. Off. New Link Road, Opp. M.K. Road, Laxmi Industrial Estate, Mumbai-400020 Andheri (West), Mumbai-400053 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaace8030F "नधा"रती क" ओर से / Assessee By Shri Vijay Mehta राज"व क" ओर से / Revenue By Mr.J. Saravanan -Dr

Section 143(3)Section 36(1)(iii)

…tate 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. Agarwal 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 to b…

R. Kundan & Co., Mumbai vs. ITO WD 14(3)(2), Mumbai

ITA 6143/MUM/2013[2005-06]Status: DisposedITAT Mumbai29 Oct 2015AY 2005-06

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 132Section 5Section 6Section 6(1)(c)Section 9

…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) 6.4. The sum and substance of the aforesaid decisions is that on the basis of principle of judicial discipline, 69 Mr. Binod Kumar Singh 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 princi…

M/S. Shree Kaila Devi Real Estate Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 857/DEL/2014[2007-08]Status: DisposedITAT Delhi16 Oct 2015AY 2007-08

Bench: Smt Diva Singh

Section 132Section 143(3)Section 153CSection 269SSection 271DSection 271ESection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .No.-856/Del/2014 (ASSESSMENT YEAR-2006-07) Global Realty Heritage Venture (Cochin) (P.) Ltd., vs Addl. CIT, 12-Ring Road, Lajpat Nagar, IV, New Delhi. Range-3, PAN-AAACU4841Q New Delhi (APPELLANT) (RESPONDENT) I.T.A .No.-857/Del/2014 (ASSESSMENT YEAR-2007-08) Shree Kaila Devi Real Estate Ltd., vs Addl. CIT, 12-Ring Road, Lajpat Nagar, IV, New Delhi. Range-3, PAN-AAGCS7312D New Delhi (APPELLANT) (RESPONDENT) I.T.A .No.-785 & 786/Del/2014 (ASSESSMENT YEAR-2005-06 & 2006-07) Gagan Buildwell (P.) Ltd.…

M/S. Global Realty Heritage Venture (Cochin) (P) Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 856/DEL/2014[2006-07]Status: DisposedITAT Delhi16 Oct 2015AY 2006-07

Bench: Smt Diva Singh

Section 132Section 143(3)Section 153CSection 269SSection 271DSection 271ESection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .No.-856/Del/2014 (ASSESSMENT YEAR-2006-07) Global Realty Heritage Venture (Cochin) (P.) Ltd., vs Addl. CIT, 12-Ring Road, Lajpat Nagar, IV, New Delhi. Range-3, PAN-AAACU4841Q New Delhi (APPELLANT) (RESPONDENT) I.T.A .No.-857/Del/2014 (ASSESSMENT YEAR-2007-08) Shree Kaila Devi Real Estate Ltd., vs Addl. CIT, 12-Ring Road, Lajpat Nagar, IV, New Delhi. Range-3, PAN-AAGCS7312D New Delhi (APPELLANT) (RESPONDENT) I.T.A .No.-785 & 786/Del/2014 (ASSESSMENT YEAR-2005-06 & 2006-07) Gagan Buildwell (P.) Ltd.…

M/S. Fortune Developers International (P) Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, the appeals of the assessee are allowed

ITA 855/DEL/2014[2009-10]Status: DisposedITAT Delhi16 Oct 2015AY 2009-10

Bench: Smt Diva Singh

Section 132Section 143(3)Section 153CSection 269SSection 271DSection 271ESection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .No.-856/Del/2014 (ASSESSMENT YEAR-2006-07) Global Realty Heritage Venture (Cochin) (P.) Ltd., vs Addl. CIT, 12-Ring Road, Lajpat Nagar, IV, New Delhi. Range-3, PAN-AAACU4841Q New Delhi (APPELLANT) (RESPONDENT) I.T.A .No.-857/Del/2014 (ASSESSMENT YEAR-2007-08) Shree Kaila Devi Real Estate Ltd., vs Addl. CIT, 12-Ring Road, Lajpat Nagar, IV, New Delhi. Range-3, PAN-AAGCS7312D New Delhi (APPELLANT) (RESPONDENT) I.T.A .No.-785 & 786/Del/2014 (ASSESSMENT YEAR-2005-06 & 2006-07) Gagan Buildwell (P.) Ltd.…