Bhopal Sugar Industries Limited v. Income-tax Officer Bhopal

1 SCR 474Reported decision1961#16361 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2010 to 2023.

Judgments citing Bhopal Sugar Industries Limited v. Income-tax Officer Bhopal

Asstt. Commr. of Income Tax, Cen. Cir-1, Rajkot vs. Rajeshkumar Govindbhai Patel, Rajkot

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

ITA 26/RJT/2021[2007-08]Status: DisposedITAT Rajkot12 Apr 2023AY 2007-08

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 142Section 143Section 153A

…and orders of the High Court by all inferior courts and Tribunals subject to their supervisory jurisdiction within the State under Arts. 226 and 227 of the Constitution. The Board of Revenue cannot refuse to carry out the directions of the High Court. (1961) 1 SCR 474, Foll. (Para 12) Jain Exports vs. UOI (1988) 3 SCC 579 lays down the principle that in a tier system, decision of higher authorities are binding on lower I.T.A Nos. 25 & 25./Rjt/2021 and C.O. Nos. 1 & 2/Rjt/2021 A.Ys. 2006-07 & 07-08 Page No 46 ACIT vs. Shri Rajeshkumat G. Patel authorities and quasi- judicial Tribunals are also bound by this di…

Asstt. Commr. of Income Tax, Cen. Cir-1, Rajkot vs. Rajeshkumar Govindbhai Patel, Rajkot

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

ITA 25/RJT/2021[2006-07]Status: DisposedITAT Rajkot12 Apr 2023AY 2006-07

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 142Section 143Section 153A

…and orders of the High Court by all inferior courts and Tribunals subject to their supervisory jurisdiction within the State under Arts. 226 and 227 of the Constitution. The Board of Revenue cannot refuse to carry out the directions of the High Court. (1961) 1 SCR 474, Foll. (Para 12) Jain Exports vs. UOI (1988) 3 SCC 579 lays down the principle that in a tier system, decision of higher authorities are binding on lower I.T.A Nos. 25 & 25./Rjt/2021 and C.O. Nos. 1 & 2/Rjt/2021 A.Ys. 2006-07 & 07-08 Page No 46 ACIT vs. Shri Rajeshkumat G. Patel authorities and quasi- judicial Tribunals are also bound by this di…

ACIT-Central Circle -1, Ludhiana vs. M/S Aarti International Ltd., Ludhiana

The appeal of the Revenue is partly allowed in light of aforesaid directions

ITA 102/CHANDI/2022[2011-12]Status: DisposedITAT Chandigarh26 Oct 2022AY 2011-12

Bench: Cit(A)?

For Appellant: Shri Subhash Aggarwal, AdvocateFor Respondent: Smt. Priyanka Dhar, Sr. DR
Section 143(1)Section 143(3)Section 154Section 244ASection 244A(2)Section 250(6)

…and orders of the High Court by all inferior courts and Tribunals subject to their supervisory jurisdiction within the State under Arts. 226 and 227 of the Constitution. The Board of Revenue cannot refuse to carry out the directions of the High Court. (1961) 1 SCR 474, Foil. (Para 12)" 4.6 In this genre, it may not be out of place to refer to the oft quoted decision of the Bombay High Court in the case of CIT Vs Thana Electricity Supply Ltd. (1994) 206 ITR 727 (Bom) or alternately in the genre of cases being cited, it is necessary to also refer to this decision wherein the Court while enunciating the general pri…

Rbf Rig Corpn., Mumbai vs. Commissioner of Customs(Imports)Mumbai

C.A. No.-003478-003478 - 2006Supreme Court08 Feb 2011

…isory jurisdiction within the State under Articles 226 and 227 of the Constitution. We cannot but deprecate the action of the Board of Revenue in refusing to carry out the directions of the High Court. In Bhopal Sugar Industries Limited v. ITO, (1961) 1 SCR 474, the Income Tax Officer had virtually refused to carry out the clear and unambiguous directions which a superior tribunal like the Income tax Appellate Tribunal had given to him by its final order in exercise of its appellate powers in respect of an order of assessment made by him. The Court held that such refusal was in effect a denia…

Ritz Theater vs. Income Tax Officer

Accordingly, they are dismissed without any

ITA/978/2010HC Delhi25 Aug 2010

Bench: HON'BLE THE ACTING CHIEF JUSTICE,HON'BLE MR. JUSTICE MANMOHAN

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 282Section 67(2)

…ion within the State under Arts. 226 and 227 of the Constitution. We cannot but deprecate the action of the Board of Revenue in refusing to carry out the directions of the High Court. In Bhopal Sugar Industries Limited v. Income-tax Officer Bhopal (1961) 1 SCR 474 : (AIR 1961 SC 182) , the Income-tax Officer had virtually refused to carry out the clear and unambiguous directions which a superior tribunal like the Income-tax Appellate Tribunal had given to him by its final order in exercise of its appellate powers in respect of an order of assessment made by him. The Court held that such refusal was in…

Bhopal Sugar Industries Limited v. Income-tax Officer Bhopal (1 SCR 474) — Cited in 5 Judgments | BharatTax