BANK OF BARODA v. H.C.SHRIVASTAVA

256 ITR 385High Court2002#1453 most cited

What is BANK OF BARODA v. H.C.SHRIVASTAVA authority for?

Jurisdictional ITAT decisions are binding on lower authorities, such as the CIT (Appeals), establishing a principle of judicial discipline within the appellate hierarchy.

78

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

Bank of Baroda v. H.C. Srivastava · 256 ITR 385 · binding precedent · ITAT decisions · lower authorities · CIT Appeal · Section 80P · judicial discipline · Bombay High Court · Section 80P(2)(d)

Sections most often in play

Section 143(3)Section 80PSection 250Section 80P(2)(a)(i)Section 80P(2)(d)Section 68Section 115JBSection 139(1)

Issues it is cited on

section 64section 63section 80p(2)(a)section 80p(2)(d)section 80p(2)(a)(i)profits and gains of business or professionsection 80p(2)section 80psection 80income from other sourcessection 263section 26

Judgments citing BANK OF BARODA v. H.C.SHRIVASTAVA

Tamilnadu Grama Bank, Omandur vs. DCIT, CPC, Gaziabad

The appeals stand dismissed

ITA 1028/CHNY/2023[2015-16]Status: DisposedITAT Chennai17 Oct 2023AY 2015-16
Section 200ASection 234E

…. KAMLAKSHI FINANCE CORPORATION LTD (AIR 1992 SUPREME COURT 711, 712) 55 EL T 433 (S.C) 2. THE HONBLE SUPREME COURT IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to l…

Tamilnadu Grama Bank, Omandur vs. DCIT, CPC, Gaziabad

The appeals stand dismissed

ITA 1027/CHNY/2023[2015-16]Status: DisposedITAT Chennai17 Oct 2023AY 2015-16
Section 200ASection 234E

…. KAMLAKSHI FINANCE CORPORATION LTD (AIR 1992 SUPREME COURT 711, 712) 55 EL T 433 (S.C) 2. THE HONBLE SUPREME COURT IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to l…

Tamilnadu Grama Bank, Omandur vs. DCIT, CPC, Gaziabad

The appeals stand dismissed

ITA 1026/CHNY/2023[2015-16]Status: DisposedITAT Chennai17 Oct 2023AY 2015-16
Section 200ASection 234E

…. KAMLAKSHI FINANCE CORPORATION LTD (AIR 1992 SUPREME COURT 711, 712) 55 EL T 433 (S.C) 2. THE HONBLE SUPREME COURT IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to l…

Tamilnadu Grama Bank, Omandur vs. DCIT, CPC, Gaziabad

The appeals stand dismissed

ITA 1025/CHNY/2023[2015-16+]Status: DisposedITAT Chennai17 Oct 2023
Section 200ASection 234E

…. KAMLAKSHI FINANCE CORPORATION LTD (AIR 1992 SUPREME COURT 711, 712) 55 EL T 433 (S.C) 2. THE HONBLE SUPREME COURT IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to l…

Tamilnadu Grama Bank, Omandur vs. DCIT, CPC, Gaziabad

The appeals stand dismissed

ITA 1024/CHNY/2023[2014-15]Status: DisposedITAT Chennai17 Oct 2023AY 2014-15
Section 200ASection 234E

…. KAMLAKSHI FINANCE CORPORATION LTD (AIR 1992 SUPREME COURT 711, 712) 55 EL T 433 (S.C) 2. THE HONBLE SUPREME COURT IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to l…

Tamilnadu Grama Bank, Omandur vs. DCIT, CPC, Gaziabad

The appeals stand dismissed

ITA 1023/CHNY/2023[2014-15]Status: DisposedITAT Chennai17 Oct 2023AY 2014-15
Section 200ASection 234E

…. KAMLAKSHI FINANCE CORPORATION LTD (AIR 1992 SUPREME COURT 711, 712) 55 EL T 433 (S.C) 2. THE HONBLE SUPREME COURT IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to l…

Tamilnadu Grama Bank, Omandur

The appeals stand dismissed

ITA 1022/CHNY/2023[2014-15]Status: DisposedITAT Chennai17 Oct 2023AY 2014-15
Section 200ASection 234E

…. KAMLAKSHI FINANCE CORPORATION LTD (AIR 1992 SUPREME COURT 711, 712) 55 EL T 433 (S.C) 2. THE HONBLE SUPREME COURT IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to l…

Tamilnadu Grama Bank, Omandur, Salem vs. DCIT, CPC, TDS, Gaziabad

The appeals stand dismissed

ITA 1021/CHNY/2023[2014-15]Status: DisposedITAT Chennai17 Oct 2023AY 2014-15
Section 200ASection 234E

…. KAMLAKSHI FINANCE CORPORATION LTD (AIR 1992 SUPREME COURT 711, 712) 55 EL T 433 (S.C) 2. THE HONBLE SUPREME COURT IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to l…

Tamilnadu Grama Bank, Omandur, Salem vs. DCIT, CPC, TDS, Gaziabad

The appeals stand dismissed

ITA 1020/CHNY/2023[2013-14]Status: DisposedITAT Chennai17 Oct 2023AY 2013-14
Section 200ASection 234E

…. KAMLAKSHI FINANCE CORPORATION LTD (AIR 1992 SUPREME COURT 711, 712) 55 EL T 433 (S.C) 2. THE HONBLE SUPREME COURT IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to l…

Tamilnadu Grama Bank Omandur, Salem vs. DCIT, CPC, TDS, Ghaziabad

The appeals stand dismissed

ITA 1019/CHNY/2023[2013-14]Status: DisposedITAT Chennai17 Oct 2023AY 2013-14
Section 200ASection 234E

…. KAMLAKSHI FINANCE CORPORATION LTD (AIR 1992 SUPREME COURT 711, 712) 55 EL T 433 (S.C) 2. THE HONBLE SUPREME COURT IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to l…

Tamilnadu Grama Bank, Shoolagiori, Salem vs. DCIT, CPC, TDS, Ghaziabad

The appeals stand dismissed

ITA 1018/CHNY/2023[2015-16]Status: DisposedITAT Chennai17 Oct 2023AY 2015-16
Section 200ASection 234E

…. KAMLAKSHI FINANCE CORPORATION LTD (AIR 1992 SUPREME COURT 711, 712) 55 EL T 433 (S.C) 2. THE HONBLE SUPREME COURT IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to l…

Tamilnadu Grama Bank, Shoolagiri, Salem vs. DCIT, CPC, TDS, Gaziabad

The appeals stand dismissed

ITA 1017/CHNY/2023[2015-16]Status: DisposedITAT Chennai17 Oct 2023AY 2015-16
Section 200ASection 234E

…. KAMLAKSHI FINANCE CORPORATION LTD (AIR 1992 SUPREME COURT 711, 712) 55 EL T 433 (S.C) 2. THE HONBLE SUPREME COURT IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to l…

Tamilnadu Grama Bank, Shoolagiri, Salem vs. DCIT, CPC, TDS, Ghaziabad

The appeals stand dismissed

ITA 1016/CHNY/2023[2014-15]Status: DisposedITAT Chennai17 Oct 2023AY 2014-15
Section 200ASection 234E

…. KAMLAKSHI FINANCE CORPORATION LTD (AIR 1992 SUPREME COURT 711, 712) 55 EL T 433 (S.C) 2. THE HONBLE SUPREME COURT IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to l…

Tamilnadu Grama Bank, Shoolagiri, Salem vs. DCIT, CPC, TDS, Gaziabad

The appeals stand dismissed

ITA 1015/CHNY/2023[2014-15]Status: DisposedITAT Chennai17 Oct 2023AY 2014-15
Section 200ASection 234E

…. KAMLAKSHI FINANCE CORPORATION LTD (AIR 1992 SUPREME COURT 711, 712) 55 EL T 433 (S.C) 2. THE HONBLE SUPREME COURT IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to l…

Tamilnadu Grama Bank, Shoolagiri, Salem vs. 0DCIT, CPC, TDS, Gaziabad

The appeals stand dismissed

ITA 1014/CHNY/2023[2014-15AAHAT7854K]Status: DisposedITAT Chennai17 Oct 2023
Section 200ASection 234E

…. KAMLAKSHI FINANCE CORPORATION LTD (AIR 1992 SUPREME COURT 711, 712) 55 EL T 433 (S.C) 2. THE HONBLE SUPREME COURT IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to l…

Tamilnadu Grama Bank Shoolagiri, Salem vs. DCIT, CPC, TDS, Gaziabad

The appeals stand dismissed

ITA 1013/CHNY/2023[2014-15]Status: DisposedITAT Chennai17 Oct 2023AY 2014-15
Section 200ASection 234E

…. KAMLAKSHI FINANCE CORPORATION LTD (AIR 1992 SUPREME COURT 711, 712) 55 EL T 433 (S.C) 2. THE HONBLE SUPREME COURT IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to l…

Tamilnadu Grama Bank, Shoolagiri, Salem vs. DCIT, CPC, TDS, Gaziabad

The appeals stand dismissed

ITA 1012/CHNY/2023[2013-14]Status: DisposedITAT Chennai17 Oct 2023AY 2013-14
Section 200ASection 234E

…. KAMLAKSHI FINANCE CORPORATION LTD (AIR 1992 SUPREME COURT 711, 712) 55 EL T 433 (S.C) 2. THE HONBLE SUPREME COURT IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to l…

Tamilnadu Grama Bank, Shoolagiri, Salem vs. DCIT, CPC, TDS, Gaziabad

The appeals stand dismissed

ITA 1011/CHNY/2023[2013-14]Status: DisposedITAT Chennai17 Oct 2023AY 2013-14
Section 200ASection 234E

…. KAMLAKSHI FINANCE CORPORATION LTD (AIR 1992 SUPREME COURT 711, 712) 55 EL T 433 (S.C) 2. THE HONBLE SUPREME COURT IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to l…

Tamilnadu Grama Bank Shoolagiri, Salem vs. DCIT, CPC, TDS, Gaziabad

The appeals stand dismissed

ITA 1010/CHNY/2023[2013-14]Status: DisposedITAT Chennai17 Oct 2023AY 2013-14
Section 200ASection 234E

…. KAMLAKSHI FINANCE CORPORATION LTD (AIR 1992 SUPREME COURT 711, 712) 55 EL T 433 (S.C) 2. THE HONBLE SUPREME COURT IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to l…

Tamil Nadu Grama Bank Shoolagiri, Salem vs. DCIT, CPC TDS, Gaziabad

The appeals stand dismissed

ITA 1009/CHNY/2023[2013-14]Status: DisposedITAT Chennai17 Oct 2023AY 2013-14
Section 200ASection 234E

…. KAMLAKSHI FINANCE CORPORATION LTD (AIR 1992 SUPREME COURT 711, 712) 55 EL T 433 (S.C) 2. THE HONBLE SUPREME COURT IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to l…