Ambica Quarry Works v. State of Gujarat

4 SCC 363Supreme Court of India1992#905 most cited

What is Ambica Quarry Works v. State of Gujarat authority for?

The law declared by a judgment is the principle derived from reading the judgment as a whole in light of the questions it addresses. Lower authorities are bound by the orders of higher authorities due to judicial discipline.

117

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2013 to 2026.

Also referred to as

Ambica Quarry Works v. State of Gujarat · law declared · judicial discipline · higher authority bound by lower authority · Supreme Court judgment principle

Sections most often in play

Section 1961Section 250 of the Income-tax ActSection 5 of the Limitation ActSection 200A(1)Section 1961)Section 200A(1) of the ActSection 249(3)Section 249(3) of the Act

Issues it is cited on

short deduction of tdssection 200a(1)section 249(2)credit for tdssection 249(3)delay in filing appealappeal before cit(a)section 249service of noticesection 24condonation of delayvivad se vishwas

Judgments citing Ambica Quarry Works v. State of Gujarat

Rama Roller Flour Mills, Meerut vs. ITO, Ward-1(1)(1), Meerut

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1477/DEL/2021[2018-19]Status: DisposedITAT Delhi28 Jul 2022AY 2018-19

Bench: Shri Saktijit Deyassessment Year: 2018-19

Section 139(1)Section 3Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2018-19 M/s. Rama Roller Flour Vs. Income Tax Officer, Mills, Ward-1(1)(1), Kartar Singh & Co. 86, Meerut Bank Street, Meerut, UP PAN :AAWFR0198L (Appellant) (Respondent) Appellant by None Respondent by Sh. Om Prakash, Sr. DR Date of hearing 28.07.2022 Date of pronouncement 28.07.2022 ORDER This is an appeal by the assessee against order dated 28.08.2021 of National Faceless Appeal Centre (NFAC), Delhi, pertaining to the assessment year 2018-19. 2. When the appeal was called for hear…

Faridabad Service Station, Haryana vs. ITO, Ward-30(4), Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1472/DEL/2021[2019-20]Status: DisposedITAT Delhi26 Jul 2022AY 2019-20

Bench: Shri Saktijit Deyassessment Year: 2019-20

Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2019-20 Faridabad Service Station, Vs. Income Tax Officer, 18/4, Mathura Road, Ward-30(4), Faridabad Delhi PAN :AAAFF1550A (Appellant) (Respondent) Appellant by Sh. Alok Kumar Gupta, CA Respondent by Sh. Om Prakash, Sr. DR Date of hearing 26.07.2022 Date of pronouncement 26.07.2022 ORDER This is an appeal by the assessee against order dated 28.09.2021 of National Faceless Appeal Centre (NFAC), Delhi, pertaining to the assessment year 2019-20. 2. The dispute in the present appeal is…

Ravindra Nath Sahni, New Delhi vs. ACIT CPC, New Delhi

ITA 1784/DEL/2020[2019-20]Status: DisposedITAT Delhi13 Jul 2022AY 2019-20

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 1784/Del/2020 : Asstt. Year : 2019-20 Ravindra Nath Saini, Vs Acit, 51, Pashim Marg, Vsant Vihar, Cpc, New Delhi-110057 New Delhi (Appellant) (Respondent) Pan No. Abjps2875D Assessee By : Sh. A. K. Batra, Ca Revenue By : Sh. Shankar Gupta, Sr. Dr Date Of Hearing: 07.07.2022 Date Of Pronouncement: 13.07.2022

For Appellant: Sh. A. K. Batra, CAFor Respondent: Sh. Shankar Gupta, Sr. DR
Section 139(1)Section 2Section 28Section 36(1)(va)Section 43B

…the “law declared” is the principle culled out on the reading of a judgment as a whole in the light of the questions raised, upon which the case is decided. Ambica Quarry Works vs. State of Gujarat (1987) 1 SCC 213; and CIT vs. Sun Engg. Works (P) Ltd. (1992) 4 SCC 363. 16. The Hon’ble Supreme Court in CIT vs. Ralson Industries Ltd. (288 ITR 322) observed that when an order is passed by a higher authority, the lower authority is bound thereby keeping in view the principles of judicial discipline. 17. The High Courts are Court of record under Article 215 of the Constitution. By virtue of the provisions of Article…

Magic Auto Pvt. Ltd., Delhi vs. Central Circle 13, Delhi

ITA 27/DEL/2022[2019-20]Status: DisposedITAT Delhi27 Jun 2022AY 2019-20

Bench: Sh. A. D. Jaindr. B. R. R. Kumarita No. 27/Del/2022 : Asstt. Year : 2019-20 Magic Auto Pvt. Ltd., Vs Adit, 7/56, Desh Bandhu Gupta Cpc, Road, Karol Bagh, Central Delhi, Delhi-110005 (Appellant) (Respondent) Pan No. Aaacm4873C Assessee By : Sh. Salil Kapoor, Adv. Revenue By : Sh. N. K. Bansal, Sr. Dr Date Of Hearing: 12.05.2022 Date Of Pronouncement: 27.06.2022

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. N. K. Bansal, Sr. DR
Section 139(1)Section 2Section 28Section 36(1)(va)Section 43B

…the “law declared” is the principle culled out on the reading of a judgment as a whole in the light of the questions raised, upon which the case is decided. Ambica Quarry Works vs. State of Gujarat (1987) 1 SCC 213; and CIT vs. Sun Engg. Works (P) Ltd. (1992) 4 SCC 363. 16. The Hon’ble Supreme Court in CIT vs. Ralson Industries Ltd. (288 ITR 322) observed that when an order is passed by a higher authority, the lower authority is bound thereby keeping in view the principles of judicial discipline. 17. The High Courts are Court of record under Article 215 of the Constitution. By virtue of the provisions of Article…

United Coffee House, Delhi vs. ITO, Ward-52(4), Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 792/DEL/2022[2019-20]Status: HeardITAT Delhi08 Jun 2022AY 2019-20

Bench: Shri Saktijit Deyassessment Year: 2019-20 M/S. United Coffee House, Vs. Income Tax Officer, E-15, Connaught Place, Ward-52(4), Delhi Delhi Pan :Aaafu1260G (Appellant) (Respondent)

Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2019-20 M/s. United Coffee House, Vs. Income Tax Officer, E-15, Connaught Place, Ward-52(4), Delhi Delhi PAN :AAAFU1260G (Appellant) (Respondent) Appellant by None Respondent by Sh. Om Prakash, Sr. DR Date of hearing 08.06.2022 Date of pronouncement 08.06.2022 ORDER This is an appeal by the assessee against order dated 01.09.2021 of National Faceless Appeal Centre (NFAC), Delhi, pertaining to the assessment year 2019-20. 2. When the appeal was called for hearing, none appeared on beha…

Ashirwad Carbonics (India) Private Limtied, New Delhi vs. Circle-3(1), Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1721/DEL/2021[2019-20]Status: DisposedITAT Delhi31 May 2022AY 2019-20

Bench: Shri Saktijit Deyassessment Year: 2019-20

Section 139(1)Section 36Section 36(1)(va)Section 43B

…the “law declared” is the principle culled out on the reading of a judgment as a whole in the light of the questions raised, upon which the case is decided. Ambica Quarry Works vs. State of Gujarat (1987) 1 SCC 213; and CIT vs. Sun Engg. Works (P) Ltd. (1992) 4 SCC 363. 16. The Hon’ble Supreme Court in CIT vs. Ralson Industries Ltd. (288 ITR 322) observed that when an order is passed by a higher authority, the lower authority is bound thereby keeping in view the principles of judicial discipline. 17. The High Courts are Court of record under Article 215 of the Constitution. By virtue of the provisions of Article…

Steel Bird International, New Delhi vs. JCIT, Range- 63, New Delhi

ITA 1573/DEL/2018[2014-15]Status: DisposedITAT Delhi06 May 2022AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharmaita No. 1573/Del/2018 : Asstt. Year : 2014-15 Steel Bird International, Vs Jcit, 2E/3, Jhandewalan Extn., Range-63, New Delhi-110055 New Delhi-110002 (Appellant) (Respondent) Pan No. Aabfs7296K Assessee By : Sh. Vikas Katyal, Ca Revenue By : Ms. Shashi Kajle, Sr. Dr Date Of Hearing: 04.05.2022 Date Of Pronouncement: 06.05.2022

For Appellant: Sh. Vikas Katyal, CAFor Respondent: Ms. Shashi Kajle, Sr. DR
Section 139(1)Section 2Section 28Section 36(1)(va)Section 43B

…the “law declared” is the principle culled out on the reading of a judgment as a whole in the light of the questions raised, upon which the case is decided. Ambica Quarry Works vs. State of Gujarat (1987) 1 SCC 213; and CIT vs. Sun Engg. Works (P) Ltd. (1992) 4 SCC 363. 16. The Hon’ble Supreme Court in CIT vs. Ralson Industries Ltd. (288 ITR 322) observed that when an order is passed by a higher authority, the lower authority is bound thereby keeping in view the principles of judicial discipline. 17. The High Courts are Court of record under Article 215 of the Constitution. By virtue of the provisions of Article…

Orient Craft Ltd., Delhi vs. Asst. DIT, CPC, Bangalore

ITA 477/DEL/2022[2019-20]Status: DisposedITAT Delhi05 May 2022AY 2019-20

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharmaita No. 477/Del/2022 : Asstt. Year : 2019-20 Orient Craft Ltd., Vs Asstt. Dit, C/O M/S Rra Taxindia, Cpc, D-28, South Extension, Bangalore Part-I, New Delhi-110049 (Appellant) (Respondent) Pan No. Aaaco0068M Assessee By : Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Revenue By : Ms. Rinku Singh, Sr. Dr Date Of Hearing: 04.05.2022 Date Of Pronouncement: 05.05.2022

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Ms. Rinku Singh, Sr. DR
Section 139(1)Section 2Section 28Section 36(1)(va)Section 43B

…the “law declared” is the principle culled out on the reading of a judgment as a whole in the light of the questions raised, upon which the case is decided. Ambica Quarry Works vs. State of Gujarat (1987) 1 SCC 213; and CIT vs. Sun Engg. Works (P) Ltd. (1992) 4 SCC 363. 16. The Hon’ble Supreme Court in CIT vs. Ralson Industries Ltd. (288 ITR 322) observed that when an order is passed by a higher authority, the lower authority is bound thereby keeping in view the principles of judicial discipline. 17. The High Courts are Court of record under Article 215 of the Constitution. By virtue of the provisions of Article…

Vhs Enterprises, New Delhi vs. ITO, Ward-29(1), Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1676/DEL/2021[2019-20]Status: DisposedITAT Delhi28 Mar 2022AY 2019-20

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

Section 139(1)Section 36(1)(va)Section 43B

…the “law declared” is the principle culled out on the reading of a judgment as a whole in the light of the questions raised, upon which the case is decided. Ambica Quarry Works vs. State of Gujarat (1987) 1 SCC 213; and CIT vs. Sun Engg. Works (P) Ltd. (1992) 4 SCC 363. 16. The Hon’ble Supreme Court in CIT vs. Ralson Industries Ltd. (288 ITR 322) observed that when an order is passed by a higher authority, the lower authority is bound thereby keeping in view the principles of judicial discipline. 17. The High Courts are Court of record under Article 215 of the Constitution. By virtue of the provisions of Article…

Vhs Enterprises, New Delhi vs. ITO, Ward-29(1), New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1675/DEL/2021[2018-19]Status: DisposedITAT Delhi28 Mar 2022AY 2018-19

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

Section 139(1)Section 36(1)(va)Section 43B

…the “law declared” is the principle culled out on the reading of a judgment as a whole in the light of the questions raised, upon which the case is decided. Ambica Quarry Works vs. State of Gujarat (1987) 1 SCC 213; and CIT vs. Sun Engg. Works (P) Ltd. (1992) 4 SCC 363. 16. The Hon’ble Supreme Court in CIT vs. Ralson Industries Ltd. (288 ITR 322) observed that when an order is passed by a higher authority, the lower authority is bound thereby keeping in view the principles of judicial discipline. 17. The High Courts are Court of record under Article 215 of the Constitution. By virtue of the provisions of Article…

Sharda Oil Industries Pvt. Ltd., Agra vs. Jurisdictional Officer, Circle-2(1)(1), Agra

In the result all the appeals filed by the

ITA 62/AGR/2021[2018-19]Status: DisposedITAT Agra22 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 Sharda Oil Industries Pvt. Ltd. Vs. Jo Circle-2(1)(1), 17, Tundla Road, Nunhai Agrau.P. Agrau.P. Pan: Aaecs1396L (Appellant) (Respondent) Assessment Year: 2019-20 Prem Motors Pvt. Ltd. Vs. Jo Dcit/Acit, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 Pan: Aabcp2035Q (Respondent) (Appellant) Assessment Year: 2019-20 Karam Udyog Vs. Jo Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra U.P. Pan: Abbfk0897L (Appellant) (Respondent)

Section 139Section 142Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(v)Section 36(1)(va)Section 438Section 43B

…the “law declared” is the principle culled out on the reading of a judgment as a whole in the light of the questions raised, upon which the case is decided. Ambica Quarry Works vs. State of Gujarat (1987) 1 SCC 213; and CIT vs. Sun Engg. Works (P) Ltd. (1992) 4 SCC 363. The Hon’ble Supreme Court in CIT vs. Ralson Industries Ltd. 5. (288 ITR 322) observed that when an order is passed by a higher authority, the lower authority is bound thereby keeping in view the principles of judicial discipline. 6. The High Courts are Court of record under Article 215 of the Constitution. By virtue of the provisions of Article 2…

Karam Udhog, Agra vs. J.A.O., Dy. CIT.., Circle-1(1)(1), Agra

In the result all the appeals filed by the

ITA 112/AGR/2021[2019-20]Status: DisposedITAT Agra22 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 Sharda Oil Industries Pvt. Ltd. Vs. Jo Circle-2(1)(1), 17, Tundla Road, Nunhai Agrau.P. Agrau.P. Pan: Aaecs1396L (Appellant) (Respondent) Assessment Year: 2019-20 Prem Motors Pvt. Ltd. Vs. Jo Dcit/Acit, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 Pan: Aabcp2035Q (Respondent) (Appellant) Assessment Year: 2019-20 Karam Udyog Vs. Jo Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra U.P. Pan: Abbfk0897L (Appellant) (Respondent)

Section 139Section 142Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(v)Section 36(1)(va)Section 438Section 43B

…the “law declared” is the principle culled out on the reading of a judgment as a whole in the light of the questions raised, upon which the case is decided. Ambica Quarry Works vs. State of Gujarat (1987) 1 SCC 213; and CIT vs. Sun Engg. Works (P) Ltd. (1992) 4 SCC 363. The Hon’ble Supreme Court in CIT vs. Ralson Industries Ltd. 5. (288 ITR 322) observed that when an order is passed by a higher authority, the lower authority is bound thereby keeping in view the principles of judicial discipline. 6. The High Courts are Court of record under Article 215 of the Constitution. By virtue of the provisions of Article 2…

Prem Motors Private Limited, Gwalior vs. Jurisdictional Assessing Officer, DCIT/ACIT, Circle1(1), Gwalior

In the result all the appeals filed by the

ITA 100/AGR/2021[2019-20]Status: DisposedITAT Agra22 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 Sharda Oil Industries Pvt. Ltd. Vs. Jo Circle-2(1)(1), 17, Tundla Road, Nunhai Agrau.P. Agrau.P. Pan: Aaecs1396L (Appellant) (Respondent) Assessment Year: 2019-20 Prem Motors Pvt. Ltd. Vs. Jo Dcit/Acit, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 Pan: Aabcp2035Q (Respondent) (Appellant) Assessment Year: 2019-20 Karam Udyog Vs. Jo Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra U.P. Pan: Abbfk0897L (Appellant) (Respondent)

Section 139Section 142Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(v)Section 36(1)(va)Section 438Section 43B

…the “law declared” is the principle culled out on the reading of a judgment as a whole in the light of the questions raised, upon which the case is decided. Ambica Quarry Works vs. State of Gujarat (1987) 1 SCC 213; and CIT vs. Sun Engg. Works (P) Ltd. (1992) 4 SCC 363. The Hon’ble Supreme Court in CIT vs. Ralson Industries Ltd. 5. (288 ITR 322) observed that when an order is passed by a higher authority, the lower authority is bound thereby keeping in view the principles of judicial discipline. 6. The High Courts are Court of record under Article 215 of the Constitution. By virtue of the provisions of Article 2…

M/S Global Polymers, Agra vs. Jurisdictional Assessing Officer, Circle-1(1)(1), Agra

In the result all the appeals filed by the

ITA 93/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…the “law declared” is the principle culled out on the reading of a judgment as a whole in the light of the questions raised, upon which the case is decided. Ambica Quarry Works vs. State of Gujarat (1987) 1 SCC 213; and CIT vs. Sun Engg. Works (P) Ltd. (1992) 4 SCC 363. The Hon’ble Supreme Court in CIT vs. Ralson Industries Ltd. 5. (288 ITR 322) observed that when an order is passed by a higher authority, the lower authority is bound thereby keeping in view the principles of judicial discipline. 6. The High Courts are Court of record under Article 215 of the Constitution. By virtue of the provisions of Article 2…

M/S Radish Technologies, Aligarh vs. Jurisdictional Assessing Officer, Circle-4(1)(1), Aligarh

In the result all the appeals filed by the

ITA 92/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…the “law declared” is the principle culled out on the reading of a judgment as a whole in the light of the questions raised, upon which the case is decided. Ambica Quarry Works vs. State of Gujarat (1987) 1 SCC 213; and CIT vs. Sun Engg. Works (P) Ltd. (1992) 4 SCC 363. The Hon’ble Supreme Court in CIT vs. Ralson Industries Ltd. 5. (288 ITR 322) observed that when an order is passed by a higher authority, the lower authority is bound thereby keeping in view the principles of judicial discipline. 6. The High Courts are Court of record under Article 215 of the Constitution. By virtue of the provisions of Article 2…

Amar Shoe & Leather Wears, Agra vs. Jurisdictional Assessing Officer, Circle-1(1)(1), Agra

In the result all the appeals filed by the

ITA 91/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…the “law declared” is the principle culled out on the reading of a judgment as a whole in the light of the questions raised, upon which the case is decided. Ambica Quarry Works vs. State of Gujarat (1987) 1 SCC 213; and CIT vs. Sun Engg. Works (P) Ltd. (1992) 4 SCC 363. The Hon’ble Supreme Court in CIT vs. Ralson Industries Ltd. 5. (288 ITR 322) observed that when an order is passed by a higher authority, the lower authority is bound thereby keeping in view the principles of judicial discipline. 6. The High Courts are Court of record under Article 215 of the Constitution. By virtue of the provisions of Article 2…

R N Bajaj Overseas, Agra vs. DCIT, CPC Bengaluru, Agra

In the result all the appeals filed by the

ITA 89/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…the “law declared” is the principle culled out on the reading of a judgment as a whole in the light of the questions raised, upon which the case is decided. Ambica Quarry Works vs. State of Gujarat (1987) 1 SCC 213; and CIT vs. Sun Engg. Works (P) Ltd. (1992) 4 SCC 363. The Hon’ble Supreme Court in CIT vs. Ralson Industries Ltd. 5. (288 ITR 322) observed that when an order is passed by a higher authority, the lower authority is bound thereby keeping in view the principles of judicial discipline. 6. The High Courts are Court of record under Article 215 of the Constitution. By virtue of the provisions of Article 2…

Rajeer Singh, Agra vs. National Faceless Appeal Centre (NFAC), New Delhi

In the result all the appeals filed by the

ITA 87/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…the “law declared” is the principle culled out on the reading of a judgment as a whole in the light of the questions raised, upon which the case is decided. Ambica Quarry Works vs. State of Gujarat (1987) 1 SCC 213; and CIT vs. Sun Engg. Works (P) Ltd. (1992) 4 SCC 363. The Hon’ble Supreme Court in CIT vs. Ralson Industries Ltd. 5. (288 ITR 322) observed that when an order is passed by a higher authority, the lower authority is bound thereby keeping in view the principles of judicial discipline. 6. The High Courts are Court of record under Article 215 of the Constitution. By virtue of the provisions of Article 2…

Danvir Singh, Agra vs. National Faceless Appeal Centre (NFAC), New Delhi

In the result all the appeals filed by the

ITA 86/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…the “law declared” is the principle culled out on the reading of a judgment as a whole in the light of the questions raised, upon which the case is decided. Ambica Quarry Works vs. State of Gujarat (1987) 1 SCC 213; and CIT vs. Sun Engg. Works (P) Ltd. (1992) 4 SCC 363. The Hon’ble Supreme Court in CIT vs. Ralson Industries Ltd. 5. (288 ITR 322) observed that when an order is passed by a higher authority, the lower authority is bound thereby keeping in view the principles of judicial discipline. 6. The High Courts are Court of record under Article 215 of the Constitution. By virtue of the provisions of Article 2…

M/S B.P.Oil Mills Ltd., Agra vs. National Faceless Appeal Centre (NFAC), New Delhi

In the result all the appeals filed by the

ITA 84/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…the “law declared” is the principle culled out on the reading of a judgment as a whole in the light of the questions raised, upon which the case is decided. Ambica Quarry Works vs. State of Gujarat (1987) 1 SCC 213; and CIT vs. Sun Engg. Works (P) Ltd. (1992) 4 SCC 363. The Hon’ble Supreme Court in CIT vs. Ralson Industries Ltd. 5. (288 ITR 322) observed that when an order is passed by a higher authority, the lower authority is bound thereby keeping in view the principles of judicial discipline. 6. The High Courts are Court of record under Article 215 of the Constitution. By virtue of the provisions of Article 2…