Bhika Ram & Ors. v. UOI (238 ITR 113)

ANAND ARUNRAJ,CHENNAI vs. DCIT, CORP. CIRLCE-5(1), CHENNAI

In the result the appeal of the assessee is allowed

ITA 1348/CHNY/2025[2013-14]Status: DisposedITAT Chennai20 Nov 2025AY 2013-14

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. Gautam S. Mukundan, JCIT

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 56(2)(vii)

…qual strength (of the same Court) then, later pronouncement of the Hon'ble Court is binding on this Tribunal. 28. In this regard we draw support of the decision rendered by the Hon'ble Delhi High Court in the case of Bhika Ram & Ors. v. UOI reported in [1999] 238 ITR 113, wherein the Hon'ble Delhi High Court had held that though in the context of two views expressed by the Hon'ble Supreme Court on an issue, wherein, it was held that the later view of the Hon'ble Supreme Court Bench of equal strength will prevail over the earlier view has held as under:- "3. The petitioners seek a direction to the Land Acquisition…

SATISH KHANNA,CHENNAI vs. ITO, NCW-5(1), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 415/CHNY/2025[2015-16]Status: DisposedITAT Chennai10 Oct 2025AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:415/Chny/2025 िनधा#रण वष# / Assessment Year: 2015-16

For Appellant: Shri. D. Anand, AdvocateFor Respondent: Shri. C. Sivakumar, Addl. C.I.T

Section 144Section 147Section 148Section 250Section 251Section 251(1)(a)Section 69

…of Hon’ble High Court of co-equal strength (of the same Court) then, later pronouncement of the Hon’ble Court is binding on us as :-10-: ITA. No.:415 /Chny/2025 held by the Hon’ble Delhi High Court in the case of Bhika Ram & Ors. v. UOI reported in [1999] 238 ITR 113 (Delhi-HC) though in the context of two views expressed by the Hon’ble Supreme Court on an issue, wherein, it was held that the later view of the Hon’ble Supreme Court Bench of equal strength will prevail over the earlier view has held as under: - “The petitioners seek a direction to the Land Acquisition Collector to refund the amount of tax d…

LAGGISETTY MANOHAR KARTHIK,CHENNAI vs. ITO NON CORPORATE WARD 15(2), CHENNAI

In the result the appeal of the assessee is allowed

ITA 746/CHNY/2025[2012-13]Status: DisposedITAT Chennai21 Aug 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 746/Chny/2025 िनधा$रण वष$ / Assessment Year: 2012-13

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT

Section 147Section 54Section 80C

…ual strength (of the same Court) then, later pronouncement of the Hon'ble Court is binding on this Tribunal. 28. In this regard we draw support of the decision rendered by the Hon'ble Delhi High Court in the case of Bhika Ram & Ors. v. UOI reported in [1999] 238 ITR 113, wherein the Hon'ble Delhi High Court had held that though in the context of two views expressed by the Hon'ble Supreme Court on an issue, wherein, it was held that the later view of the Hon'ble Supreme Court Bench of equal strength will prevail over the earlier view has held as under:- "3. The petitioners seek a direction to the Land Acquisitio…

IDFC FIRST BANK LTD.,,CHENNAI vs. ACIT, CC-1(1),, CHENNAI

In the result, both appeals filed by the assessee are allowed

ITA 1171/CHNY/2024[2016-17]Status: DisposedITAT Chennai09 Oct 2024AY 2016-17

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1170 & 1171/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 V. M/S. Idfc First Bank Ltd., The Pcit / Acit, [Earlier Known As Idfc Bank Ltd.], Corporate Cirlce-1(1), Krm Tower, 7Th Floor, No.1, Chennai. Harrington Road, Chetpet, Chennai. [Pan: Aadci 6523 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Percy Pardiwalla, Sr. AdvFor Respondent: Mr. R. Clement Ramesh –

Section 147Section 148Section 263

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1170 & 1171/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 v. M/s. IDFC First Bank Ltd., The PCIT / ACIT, [earlier known as IDFC Bank Ltd.], Corporate Cirlce-1(1), KRM Tower, 7th Floor, No.1, Chennai. Harrington Road, Chetpet, Chennai. [PAN: AADCI 6523 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : M…

IDFC FIRST BANK LTD.,CHENNAI vs. PCIT-1, , CHENNAI

In the result, both appeals filed by the assessee are allowed

ITA 1170/CHNY/2024[2016-17]Status: DisposedITAT Chennai09 Oct 2024AY 2016-17

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.1170 & 1171/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 V. M/S. Idfc First Bank Ltd., The Pcit / Acit, [Earlier Known As Idfc Bank Ltd.], Corporate Cirlce-1(1), Krm Tower, 7Th Floor, No.1, Chennai. Harrington Road, Chetpet, Chennai. [Pan: Aadci 6523 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Percy Pardiwalla, Sr. AdvFor Respondent: Mr. R. Clement Ramesh –

Section 147Section 148Section 263

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1170 & 1171/Chny/2024 िनधा"रण वष"/Assessment Year: 2016-17 v. M/s. IDFC First Bank Ltd., The PCIT / ACIT, [earlier known as IDFC Bank Ltd.], Corporate Cirlce-1(1), KRM Tower, 7th Floor, No.1, Chennai. Harrington Road, Chetpet, Chennai. [PAN: AADCI 6523 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : M…

MODI ENTERTAINMENT LTD vs. DCIT CIRCLE 5 (1),

In the result, the appeal of the assessee on this ground is dismissed

ITA 3051/DEL/2007[2001-2002]Status: DisposedITAT Delhi12 Apr 2024AY 2001-2002

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Rohit Garg, AdvFor Respondent: Sh. Sanjay Kumar, Sr. DR

Section 10(33)Section 115JSection 143(3)Section 14ASection 2Section 4

…expressed in two separate pronouncements of a Court by a Bench of co-equal strength, the decision being later in point of time is binding on the lower courts. In support of this proposition of law he has relied on following decisions:- 1. Bhika Ram v. UOI : 238 ITR 113 (Del.). 2. Govindanaik G. Kalaghtigi v. West Patent Press Co. Ltd.: AIR 1980 Kar 92 (FB). 18 Modi Entertainment Ltd. 3. Vasant Tatoba Hargude v. Dikkaya Muttaya Pujari : AIR 1980 Bombay 341. 4. Peedikkakumbhi Joseph v. Special Tahsildar : 2001 (1) KLT 747 (FB). 5. Datamatics Financial Services Ltd. v. JCIT : 95 ITD 23 (Mum. Trib.) The second pr…

ASST CIT CIR 6(1)(2), MUMBAI vs. ASK INVESTMENT MANAGERS P.LTD, MUMBAI

The appeal of the Revenue is allowed for statistical

ITA 534/MUM/2017[2012-13]Status: DisposedITAT Mumbai09 Oct 2018AY 2012-13

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year 2012-13 Acit M/S Ask Investment Circle-6(1)(2), Managers Pvt. Ltd. बनाम/ R. No.536, 5Th Floor, 1St Floor Bandbox House, Vs. Aayakar Bhavan, Dr. Ab Road, Worli, M. K. Road, Churchgate, Mumbai-400030 Mumbai-400020 (राज"व /Revenue) ("नधा"रती /Assessee) P.A. No. Aafca2302P Shri Nitin Waghmode-Dr राज"व क" ओर से / Revenue By "नधा"रती क" ओर से / Assessee By Shri J.D. Mistri Sr. Advocate

Section 115JSection 14A

…expressed in two separate pronouncements of a Court by a Bench of co-equal strength, the decision being later in point of time is binding on the lower courts. In support of this proposition of law he has relied on following decisions :- 1. Bhika Ram v. UOI : 238 ITR 113 (Del.). ITA. No.534/Mum/2017 38 M/s Ask Investment Managers Pvt. Ltd. 2. Govindanaik G. Kalaghtigi v. West Patent Press Co. Ltd.: AIR 1980 Kar 92 (FB). 3. Vasant Tatoba Hargude v. Dikkaya Muttaya Pujari : AIR 1980 Bombay 341. 4. Peedikkakumbhi Joseph v. Special Tahsildar : 2001 (1) KLT 747 (FB). 5. Datamatics Financial Services Ltd. v. JCIT : 95…

XCHANGING SOLUTIONS LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal of the assessee is partly allowed

ITA 1294/BANG/2012[2008-09]Status: DisposedITAT Bangalore31 Oct 2016AY 2008-09

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri G.R. Reddy, CIT-I (D.R)

Section 115JSection 143(3)Section 211(6)Section 244A

…ntrary to each other. When there are two judgments of the very same High Court by benches of equal strength, then the later judgment of the High Court has to be followed as held by the Hon’ble Apex Court in the case of Bhika Ram and others vs. UOI reported in 238 ITR 113. The decision of the High Court in the case of Himatsingike Siede (supra) is dated 4th August 2006 whereas the decision of the Hon’ble High Court in the case of Yokogawa India Ltd.(supra) is dated 9th August, 2011. As regards the dismissal of the SLP by the Hon’ble Supreme Court against the decision of the Hon’ble Karnataka High Court in the case…

SAFRAN ENGINERRING SERVICES INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal filed by the assessee is partly allowed

ITA 1310/BANG/2011[2005-06]Status: DisposedITAT Bangalore09 Mar 2016AY 2005-06

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri K.R.Vasudevan, CAFor Respondent: Dr. P.K.Srihari, Addl.CIT

Section 10ASection 143(3)Section 80E

…ntrary to each other. When there are two judgments of the very same High Court by benches of equal strength, then the later judgment of the High Court has to be followed as held by the Hon’ble Apex Court in the case of Bhika Ram and others vs. UOI reported in 238 ITR 113. The decision of the High Court in the case of Himatsingike Siede (supra) is dated 4th August 2006 whereas the decision of the Hon’ble High Court in the case of Yokogawa India Ltd.(supra) is dated 9th August, 2011. As regards the dismissal of the SLP by the Hon’ble Supreme Court against the decision of the Hon’ble Karnataka High Court in the case…

Bhika Ram & Ors. v. UOI

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