Amalgamated Coalfields Ltd. v. Janapada Sabha

1 SCR 172Reported decision#13165 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2020.

Judgments citing Amalgamated Coalfields Ltd. v. Janapada Sabha

The ACIT, Cochin vs. M/S.Ptl Enterprises Ltd, Cochin

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

ITA 84/COCH/2020[2014-15]Status: DisposedITAT Cochin06 Jul 2020AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Mritunjaya Sharma, CIT-DRFor Respondent: S/Sri.Joseph Marcose, Sr.Advocate &
Section 56(2)(ii)

…consider it on merits, because, strictly speaking the principle of res judicata may not apply to such a case. That in fact, is the effect of the decision of this court in the Amalgamated Coalfields Ltd. and Anr. V. the Janapada Sabha, Chhindwara (1963) supp. 1 SCR 172. In our opinion, the said general observations must be read in the light of the import fact that the order which was challenged in the second writ petition was in relation to a different period and not for the same period as was covered by the earlier petition.” But as far as a challenge to the same assessment order is concerned, it was held:- “tha…

The ACIT, Cochin vs. M/S.Ptl Enterprises Ltd, Cochin

In the result, the appeals filed by the Revenue are dismissed

ITA 162/COCH/2017[2013-14]Status: DisposedITAT Cochin06 May 2019AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Alok MitraFor Respondent: Sri.Abraham Joseph Markose
Section 56(2)(ii)

…consider it on merits, because, strictly speaking the principle of res judicata may not apply to such a case. That in fact, is the effect of the decision of this court in the Amalgamated Coalfields Ltd. and Anr. V. the Janapada Sabha, Chhindwara (1963) supp. 1 SCR 172. In our opinion, the said general observations must be read in the light of the import fact that the order which was challenged in the second writ petition was in relation to a different period and not for the same period as was covered by the earlier petition.” But as far as a challenge to the same assessment order is concerned, it was held:- “tha…

The ACIT, Cochin vs. M/S.Ptl Enterprises Ltd, Cochin

In the result, the appeals filed by the Revenue are dismissed

ITA 161/COCH/2017[2012-13]Status: DisposedITAT Cochin06 May 2019AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Alok MitraFor Respondent: Sri.Abraham Joseph Markose
Section 56(2)(ii)

…consider it on merits, because, strictly speaking the principle of res judicata may not apply to such a case. That in fact, is the effect of the decision of this court in the Amalgamated Coalfields Ltd. and Anr. V. the Janapada Sabha, Chhindwara (1963) supp. 1 SCR 172. In our opinion, the said general observations must be read in the light of the import fact that the order which was challenged in the second writ petition was in relation to a different period and not for the same period as was covered by the earlier petition.” But as far as a challenge to the same assessment order is concerned, it was held:- “tha…

The ACIT, Cochin vs. M/S.Ptl Enterprises Ltd, Cochin

In the result, the appeals filed by the Revenue are dismissed

ITA 160/COCH/2017[2011-12]Status: DisposedITAT Cochin06 May 2019AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Alok MitraFor Respondent: Sri.Abraham Joseph Markose
Section 56(2)(ii)

…consider it on merits, because, strictly speaking the principle of res judicata may not apply to such a case. That in fact, is the effect of the decision of this court in the Amalgamated Coalfields Ltd. and Anr. V. the Janapada Sabha, Chhindwara (1963) supp. 1 SCR 172. In our opinion, the said general observations must be read in the light of the import fact that the order which was challenged in the second writ petition was in relation to a different period and not for the same period as was covered by the earlier petition.” But as far as a challenge to the same assessment order is concerned, it was held:- “tha…

The DCIT ( International Taxation ), Ahmedabad vs. Black Pearl Services Limited, G.S.E.C. Ltd., Ahmedabad

Appeal of the Revenue is dismissed

ITA 2815/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad27 Mar 2019AY 2013-14

Bench: Shri Waseem Ahmed & Shri Ms Madhumita Royआयकर अपील सं./Ita Nos. 2813-2815/Ahd/2017 "नधा"रण वष"/Asstt. Years: 2011-2012 To 2013-14 The D.C.I.T, Black Pearl Services Limited, (International Taxation), Vs. 2Nd Floor, Gujarat Chamber Of Ahmedabad Commerce Building, ‘’Sangram.’’ Ashram Road, Ahmedabad. Pan: Aaecb1176H

For Appellant: Shri
Section 36Section 40

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D ’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI MS MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 2813-2815/AHD/2017 "नधा"रण वष"/Asstt. Years: 2011-2012 to 2013-14 The D.C.I.T, Black Pearl Services Limited, (International Taxation), Vs. 2nd Floor, Gujarat Chamber of Ahmedabad Commerce Building, ‘’Sangram.’’ Ashram Road, Ahmedabad. PAN: AAECB1176H (Applicant) (Respondent) : Revenue by Shri Ranjan Kumar Singh, Sr. DR Assessee by : Shri Vartik Choksi & Biren Shah, A.Rs. सुनवाई क" तार"ख/Date of Hearing : 1…

The DCIT ( International Taxation ), Ahmedabad vs. Black Pearl Services Limited, G.S.E.C. Ltd., Ahmedabad

Appeal of the Revenue is dismissed

ITA 2814/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad27 Mar 2019AY 2012-13

Bench: Shri Waseem Ahmed & Shri Ms Madhumita Royआयकर अपील सं./Ita Nos. 2813-2815/Ahd/2017 "नधा"रण वष"/Asstt. Years: 2011-2012 To 2013-14 The D.C.I.T, Black Pearl Services Limited, (International Taxation), Vs. 2Nd Floor, Gujarat Chamber Of Ahmedabad Commerce Building, ‘’Sangram.’’ Ashram Road, Ahmedabad. Pan: Aaecb1176H

For Appellant: Shri
Section 36Section 40

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D ’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI MS MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 2813-2815/AHD/2017 "नधा"रण वष"/Asstt. Years: 2011-2012 to 2013-14 The D.C.I.T, Black Pearl Services Limited, (International Taxation), Vs. 2nd Floor, Gujarat Chamber of Ahmedabad Commerce Building, ‘’Sangram.’’ Ashram Road, Ahmedabad. PAN: AAECB1176H (Applicant) (Respondent) : Revenue by Shri Ranjan Kumar Singh, Sr. DR Assessee by : Shri Vartik Choksi & Biren Shah, A.Rs. सुनवाई क" तार"ख/Date of Hearing : 1…

The DCIT ( International Taxation ), Ahmedabad vs. Black Pearl Services Limited, G.S.E.C. Ltd., Ahmedabad

Appeal of the Revenue is dismissed

ITA 2813/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad27 Mar 2019AY 2011-12

Bench: Shri Waseem Ahmed & Shri Ms Madhumita Royआयकर अपील सं./Ita Nos. 2813-2815/Ahd/2017 "नधा"रण वष"/Asstt. Years: 2011-2012 To 2013-14 The D.C.I.T, Black Pearl Services Limited, (International Taxation), Vs. 2Nd Floor, Gujarat Chamber Of Ahmedabad Commerce Building, ‘’Sangram.’’ Ashram Road, Ahmedabad. Pan: Aaecb1176H

For Appellant: Shri
Section 36Section 40

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D ’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI MS MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 2813-2815/AHD/2017 "नधा"रण वष"/Asstt. Years: 2011-2012 to 2013-14 The D.C.I.T, Black Pearl Services Limited, (International Taxation), Vs. 2nd Floor, Gujarat Chamber of Ahmedabad Commerce Building, ‘’Sangram.’’ Ashram Road, Ahmedabad. PAN: AAECB1176H (Applicant) (Respondent) : Revenue by Shri Ranjan Kumar Singh, Sr. DR Assessee by : Shri Vartik Choksi & Biren Shah, A.Rs. सुनवाई क" तार"ख/Date of Hearing : 1…

Amalgamated Coalfields Ltd. v. Janapada Sabha (1 SCR 172) — Cited in 7 Judgments | BharatTax