Baijnath Brijmohan & Sons (P.) Ltd. v. CIT

161 ITR 234High Court1986#9441 most cited

What is Baijnath Brijmohan & Sons (P.) Ltd. v. CIT authority for?

An assessment for a particular year is final and conclusive only for that year. An earlier decision on the same issue is not binding in a subsequent year unless it is arbitrary or perverse.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2021.

Also referred to as

Baijnath Brijmohan & Sons (P.) Ltd. v. CIT · 161 ITR 234 · res judicata · income tax proceedings · finality of assessment · subsequent year · arbitrary decision · perverse decision

Issues it is cited on

section 24(b)demergeramalgamationdisallowance under section 14asection 115jdisallowance u/s 14asection 115jbsection 24section 14asection 115section 11section 14

Judgments citing Baijnath Brijmohan & Sons (P.) Ltd. v. CIT

DCIT, Circle- 3(2), New Delhi vs. Avantha Realty Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 6148/DEL/2017[2014-15]Status: DisposedITAT Delhi25 Oct 2021AY 2014-15

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4360/Del/2016 : Asstt. Year : 2010-11 Ita No. 4361/Del/2016 : Asstt. Year : 2011-12 Ita No. 4362/Del/2016 : Asstt. Year : 2012-13 Ita No. 6147/Del/2017 : Asstt. Year : 2013-14 Ita No. 6148/Del/2017 : Asstt. Year : 2014-15 Dcit, Vs M/S Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacj8030A Assessee By : Sh. Upvan Gupta, Adv. Revenue By : Sh. Sanjay Tripathi, Sr. Dr Date Of Hearing: 21.10.2021 Date Of Pronouncement: 25.10.2021

For Appellant: Sh. Upvan Gupta, AdvFor Respondent: Sh. Sanjay Tripathi, Sr. DR
Section 115JSection 14ASection 24

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 4360/Del/2016 : Asstt. Year : 2010-11 ITA No. 4361/Del/2016 : Asstt. Year : 2011-12 ITA No. 4362/Del/2016 : Asstt. Year : 2012-13 ITA No. 6147/Del/2017 : Asstt. Year : 2013-14 ITA No. 6148/Del/2017 : Asstt. Year : 2014-15 DCIT, Vs M/s Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACJ8030A Assessee by : Sh. Upvan Gupta, Adv. Revenue by : Sh. Sanjay Tripathi, Sr. DR Date of Hearing: 21.10.2021…

DCIT, Circle- 3(2), New Delhi vs. Avantha Realty Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 6147/DEL/2017[2013-14]Status: DisposedITAT Delhi25 Oct 2021AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4360/Del/2016 : Asstt. Year : 2010-11 Ita No. 4361/Del/2016 : Asstt. Year : 2011-12 Ita No. 4362/Del/2016 : Asstt. Year : 2012-13 Ita No. 6147/Del/2017 : Asstt. Year : 2013-14 Ita No. 6148/Del/2017 : Asstt. Year : 2014-15 Dcit, Vs M/S Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacj8030A Assessee By : Sh. Upvan Gupta, Adv. Revenue By : Sh. Sanjay Tripathi, Sr. Dr Date Of Hearing: 21.10.2021 Date Of Pronouncement: 25.10.2021

For Appellant: Sh. Upvan Gupta, AdvFor Respondent: Sh. Sanjay Tripathi, Sr. DR
Section 115JSection 14ASection 24

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 4360/Del/2016 : Asstt. Year : 2010-11 ITA No. 4361/Del/2016 : Asstt. Year : 2011-12 ITA No. 4362/Del/2016 : Asstt. Year : 2012-13 ITA No. 6147/Del/2017 : Asstt. Year : 2013-14 ITA No. 6148/Del/2017 : Asstt. Year : 2014-15 DCIT, Vs M/s Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACJ8030A Assessee by : Sh. Upvan Gupta, Adv. Revenue by : Sh. Sanjay Tripathi, Sr. DR Date of Hearing: 21.10.2021…

DCIT, New Delhi vs. M/S. Avantha Realty Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 4362/DEL/2016[2012-13]Status: DisposedITAT Delhi25 Oct 2021AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4360/Del/2016 : Asstt. Year : 2010-11 Ita No. 4361/Del/2016 : Asstt. Year : 2011-12 Ita No. 4362/Del/2016 : Asstt. Year : 2012-13 Ita No. 6147/Del/2017 : Asstt. Year : 2013-14 Ita No. 6148/Del/2017 : Asstt. Year : 2014-15 Dcit, Vs M/S Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacj8030A Assessee By : Sh. Upvan Gupta, Adv. Revenue By : Sh. Sanjay Tripathi, Sr. Dr Date Of Hearing: 21.10.2021 Date Of Pronouncement: 25.10.2021

For Appellant: Sh. Upvan Gupta, AdvFor Respondent: Sh. Sanjay Tripathi, Sr. DR
Section 115JSection 14ASection 24

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 4360/Del/2016 : Asstt. Year : 2010-11 ITA No. 4361/Del/2016 : Asstt. Year : 2011-12 ITA No. 4362/Del/2016 : Asstt. Year : 2012-13 ITA No. 6147/Del/2017 : Asstt. Year : 2013-14 ITA No. 6148/Del/2017 : Asstt. Year : 2014-15 DCIT, Vs M/s Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACJ8030A Assessee by : Sh. Upvan Gupta, Adv. Revenue by : Sh. Sanjay Tripathi, Sr. DR Date of Hearing: 21.10.2021…

DCIT, New Delhi vs. M/S. Avantha Realty Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 4361/DEL/2016[2011-12]Status: DisposedITAT Delhi25 Oct 2021AY 2011-12

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4360/Del/2016 : Asstt. Year : 2010-11 Ita No. 4361/Del/2016 : Asstt. Year : 2011-12 Ita No. 4362/Del/2016 : Asstt. Year : 2012-13 Ita No. 6147/Del/2017 : Asstt. Year : 2013-14 Ita No. 6148/Del/2017 : Asstt. Year : 2014-15 Dcit, Vs M/S Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacj8030A Assessee By : Sh. Upvan Gupta, Adv. Revenue By : Sh. Sanjay Tripathi, Sr. Dr Date Of Hearing: 21.10.2021 Date Of Pronouncement: 25.10.2021

For Appellant: Sh. Upvan Gupta, AdvFor Respondent: Sh. Sanjay Tripathi, Sr. DR
Section 115JSection 14ASection 24

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 4360/Del/2016 : Asstt. Year : 2010-11 ITA No. 4361/Del/2016 : Asstt. Year : 2011-12 ITA No. 4362/Del/2016 : Asstt. Year : 2012-13 ITA No. 6147/Del/2017 : Asstt. Year : 2013-14 ITA No. 6148/Del/2017 : Asstt. Year : 2014-15 DCIT, Vs M/s Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACJ8030A Assessee by : Sh. Upvan Gupta, Adv. Revenue by : Sh. Sanjay Tripathi, Sr. DR Date of Hearing: 21.10.2021…

DCIT, New Delhi vs. M/S. Avantha Realty Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 4360/DEL/2016[2010-11]Status: DisposedITAT Delhi25 Oct 2021AY 2010-11

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 4360/Del/2016 : Asstt. Year : 2010-11 Ita No. 4361/Del/2016 : Asstt. Year : 2011-12 Ita No. 4362/Del/2016 : Asstt. Year : 2012-13 Ita No. 6147/Del/2017 : Asstt. Year : 2013-14 Ita No. 6148/Del/2017 : Asstt. Year : 2014-15 Dcit, Vs M/S Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (Appellant) (Respondent) Pan No. Aaacj8030A Assessee By : Sh. Upvan Gupta, Adv. Revenue By : Sh. Sanjay Tripathi, Sr. Dr Date Of Hearing: 21.10.2021 Date Of Pronouncement: 25.10.2021

For Appellant: Sh. Upvan Gupta, AdvFor Respondent: Sh. Sanjay Tripathi, Sr. DR
Section 115JSection 14ASection 24

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 4360/Del/2016 : Asstt. Year : 2010-11 ITA No. 4361/Del/2016 : Asstt. Year : 2011-12 ITA No. 4362/Del/2016 : Asstt. Year : 2012-13 ITA No. 6147/Del/2017 : Asstt. Year : 2013-14 ITA No. 6148/Del/2017 : Asstt. Year : 2014-15 DCIT, Vs M/s Avantha Realty Ltd., Circle-3(2), 124, Janpath, New Delhi-110002 New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACJ8030A Assessee by : Sh. Upvan Gupta, Adv. Revenue by : Sh. Sanjay Tripathi, Sr. DR Date of Hearing: 21.10.2021…

Deputy Commissioner of Income Tax, Circle - 4, Guwahati vs. M/S. A. T. C. Realtors Pvt. Ltd., Guwahati

In the result, both the appeals of the Revenue are dismissed

ITA 170/GTY/2018[2013-14]Status: DisposedITAT Guwahati10 Jul 2019AY 2013-14

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Aayakr Apila Sam./ Ita No. 169/Gau/2018 (Inaqa-Arna Baya- / Assessment Year 2012-13) Aayakr Apila Sam./ Ita No. 170/Gau/2018 (Inaqa-Arna Baya- / Assessment Year 2013-14) Dy. Commissioner Of Income-Tax, M/S Atc Realtors Pvt. Ltd. Circle-4, Aayakar Bhwawan, 5Th C/O. Atc Assam Ltd, Kedar Vs. Floor, Christanbasti, G.S. Road, Road, Machkhowa, Guwahati-781005 Guwahati-781001 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) स्थायी ऱेखा सं./Pan No. Aagca5209A

For Appellant: Shri Sandeep Sengupta, JCITFor Respondent: Shri Somnath Ghosh, Advocate
Section 143Section 22

…आयकर अपीऱीय अधिकरण “गुवाहाटी” न्यायपीठ गुवाहाटी में। IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI श्री एस.एस. गोदारा , न्याययक सदस्य एवं डॉ ए.एऱ. सैनी ऱेखा सदस्य के समऺ। BEFORE SRI S.S. GODARA, JM AND DR. A.L. SAINI, AM Aayakr ApIla saM./ ITA No. 169/GAU/2018 (inaQa-arNa baYa- / Assessment Year 2012-13) Aayakr ApIla saM./ ITA No. 170/GAU/2018 (inaQa-arNa baYa- / Assessment Year 2013-14) Dy. Commissioner of Income-tax, M/s ATC Realtors Pvt. Ltd. Circle-4, Aayakar Bhwawan, 5th C/o. ATC Assam Ltd, Kedar Vs. Floor, Christanbasti, G.S. Road, Road, Machkhowa, Guwahati-781005 Guwahati-781001 (ApIlaaqa…

Deputy Commissioner of Income Tax, Circle - 4, Guwahati vs. M/S. A. T. C. Realtors Pvt. Ltd., Guwahati

In the result, both the appeals of the Revenue are dismissed

ITA 169/GTY/2018[2012-13]Status: DisposedITAT Guwahati10 Jul 2019AY 2012-13

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Aayakr Apila Sam./ Ita No. 169/Gau/2018 (Inaqa-Arna Baya- / Assessment Year 2012-13) Aayakr Apila Sam./ Ita No. 170/Gau/2018 (Inaqa-Arna Baya- / Assessment Year 2013-14) Dy. Commissioner Of Income-Tax, M/S Atc Realtors Pvt. Ltd. Circle-4, Aayakar Bhwawan, 5Th C/O. Atc Assam Ltd, Kedar Vs. Floor, Christanbasti, G.S. Road, Road, Machkhowa, Guwahati-781005 Guwahati-781001 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) स्थायी ऱेखा सं./Pan No. Aagca5209A

For Appellant: Shri Sandeep Sengupta, JCITFor Respondent: Shri Somnath Ghosh, Advocate
Section 143Section 22

…आयकर अपीऱीय अधिकरण “गुवाहाटी” न्यायपीठ गुवाहाटी में। IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI श्री एस.एस. गोदारा , न्याययक सदस्य एवं डॉ ए.एऱ. सैनी ऱेखा सदस्य के समऺ। BEFORE SRI S.S. GODARA, JM AND DR. A.L. SAINI, AM Aayakr ApIla saM./ ITA No. 169/GAU/2018 (inaQa-arNa baYa- / Assessment Year 2012-13) Aayakr ApIla saM./ ITA No. 170/GAU/2018 (inaQa-arNa baYa- / Assessment Year 2013-14) Dy. Commissioner of Income-tax, M/s ATC Realtors Pvt. Ltd. Circle-4, Aayakar Bhwawan, 5th C/o. ATC Assam Ltd, Kedar Vs. Floor, Christanbasti, G.S. Road, Road, Machkhowa, Guwahati-781005 Guwahati-781001 (ApIlaaqa…

Golden Soya Ltd, Mumbai vs. ITO WD No, 2(1)(4), Mumbai

In the result, all the appeals of the assessee are treated as partly allowed for statistical purposes

ITA 574/MUM/2017[2011-12]Status: DisposedITAT Mumbai13 Sept 2017AY 2011-12

Bench: Shri B.R. Baskaran (Am) I.T.A. No. 574/Mum/2017 (Assessment Year 2011-12) I.T.A. No. 573/Mum/2017 (Assessment Year 2010-11) I.T.A. No. 572/Mum/2017 (Assessment Year 2009-10) I.T.A. No. 571/Mum/2017 (Assessment Year 2008-09)

Section 57

…THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Before Shri B.R. Baskaran (AM) I.T.A. No. 574/Mum/2017 (Assessment Year 2011-12) I.T.A. No. 573/Mum/2017 (Assessment Year 2010-11) I.T.A. No. 572/Mum/2017 (Assessment Year 2009-10) I.T.A. No. 571/Mum/2017 (Assessment Year 2008-09) Golden Soya Limited ITO Ward2(1)(4) Emca House, 2nd Floor Vs. Aayakar Bhavan Room No. 208, 289 M.K. Road S.B.S. Road, Fort Mumbai-400020. Mumbai-400 001. PAN : AAACG3593R (Appellant) (Respondent) Assessee by Shri S.V. Pikale Department by Shri Ram Tiwari Date of Hearing 13.9.2017 Date of Pronouncement 21.9.2017 O R D E R Al…

M/S. Chandragupta Traders P. Ltd., Mumbai vs. ITO - 3(1)(3), Mumbai

In the result, both the appeals of the assessee are partly allowed

ITA 7104/MUM/2006[2003-2004]Status: DisposedITAT Mumbai06 Jan 2017AY 2003-2004

Bench: Shri B.R. Baskaran (Am) & Shri Pawan Singh (Jm)

Section 2(13)

…er years, the Ld CIT(A) held that the principle of res-judicata shall not apply to income tax proceedings. In this regard, he placed reliance on the decision rendered by Hon’ble Bombay High Court in the case of Baijnath Brijmohan & Sons (P) Ltd Vs. CIT (1986)(161 ITR 234). 4. Before us, the Ld A.R submitted that the assessee has acquired the premises only with the intention to let it out. He submitted that the clause 107 of Other Objects clause permit the assessee to lease land, buildings etc. He submitted that the Hon’ble Supreme Court in the case of Chennai Properties and Investments Ltd (2015)(373 ITR 673) ha…

M/S. Chandragupta Traders P. Ltd., Mumbai vs. ITO - 3(1)(3), Mumbai

In the result, both the appeals of the assessee are partly allowed

ITA 7103/MUM/2006[2002-2003]Status: DisposedITAT Mumbai06 Jan 2017AY 2002-2003

Bench: Shri B.R. Baskaran (Am) & Shri Pawan Singh (Jm)

Section 2(13)

…er years, the Ld CIT(A) held that the principle of res-judicata shall not apply to income tax proceedings. In this regard, he placed reliance on the decision rendered by Hon’ble Bombay High Court in the case of Baijnath Brijmohan & Sons (P) Ltd Vs. CIT (1986)(161 ITR 234). 4. Before us, the Ld A.R submitted that the assessee has acquired the premises only with the intention to let it out. He submitted that the clause 107 of Other Objects clause permit the assessee to lease land, buildings etc. He submitted that the Hon’ble Supreme Court in the case of Chennai Properties and Investments Ltd (2015)(373 ITR 673) ha…

ACIT CC 39, Mumbai vs. United Liner Agencies of India P.Ltd, Mumbai

The appeal of the Revenue is dismissed

ITA 970/MUM/2014[2005-06]Status: DisposedITAT Mumbai16 Oct 2015AY 2005-06

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2005-06 Acit, M/S United Liner Agencies Of Cc-6(4), R. No.32(1), India P. Ltd. बनाम/ Ground Floor, Godrej Coliseum, Office Vs. Aayakar Bhavan, M.K.Road No.801, C-Wing, Behind Mumbai-400020 Everard Nagar, Off Somaiya Hospital Road, Sion East, Mumbai-400022 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aaacu5182C Shri Narendra Kumar Cit-Dr राज"व क" ओर से / Revenue By "नधा"रती क" ओर से / Assessee By Shri Y. P. Trivedi & Usha Dalal

Section 80Section 80I

…reliance was placed on the decision in the case of M.M. Ipoh vs. CIT, 67 ITR 103(SC),Dwarakadas Kesardeo Murarkha vs. CIT, 44 ITR 529. Reference was also made to the decision of Hon’ble Bombay High Court in the case of Baijnath Brijmohan & Sons Ltd. vs. CIT, 161 ITR 234, wherein their Lordships have observed as under: “An assessment for a particular year is final and conclusive between the parties only in relation to that year and the decision given in an assessment for an earlier year is not binding either on the assessee or the Department in a subsequent year. But this rule is subject to limitations, for there…

Baijnath Brijmohan & Sons (P.) Ltd. v. CIT (161 ITR 234) — Cited in 11 Judgments | BharatTax