Chandrabhai K Bhoir v. Krishna Arjun Bhoir 39

2 SCC 167Reported decision1985#5707 most cited

What is Chandrabhai K Bhoir v. Krishna Arjun Bhoir 39 authority for?

Decisions taken by a majority of joint authorities, acting in different capacities, can be set aside if they do not act by unanimity and instead report disagreements to the court for directions.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2024.

Also referred to as

Chandrabhai K Bhoir v. Krishna Arjun Bhoir · joint authorities · unanimity · majority decisions · court directions · acting in different capacity

Also reported as

34 AIR 1987

Judgments citing Chandrabhai K Bhoir v. Krishna Arjun Bhoir 39

COMMISSIONER OF CUSTOMS vs. M/S CANON INDIA PRIVATE LIMITED

R.P.(C) No.-000400 - 2021Supreme Court07 Nov 2024

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

…ence of six months' rigorous imprisonment imposed on Girdharilal is set aside. The sentence of fine of Rs 2000 shall, however, stand.” [Emphasis supplied] 64. In M/s Northern India Caterers (India) Ltd. v. Lt. Governor of Delhi reported in (1980) 2 SCC 167, the scope of the power of review was explained by this Court wherein it was held that: Review Petition No. 400 of 2021 Page 63 of 161 “8. It is well-settled that a party is not entitled to seek a review of a judgment delivered by this Court merely for the purpose of a rehearing and a fresh decision of the case. The normal…

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

ITA/94/2020HC Rajasthan21 Feb 2024

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

…acting in different capacity, reliance was placed on the decision of the Hon’ble Supreme Court in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis…

M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

…acting in different capacity, reliance was placed on the decision of the Hon’ble Supreme Court in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis…

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S. CENTURY ENKA LIMITED

ITA/7/2020HC Calcutta27 Feb 2023

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…acting in different capacity, reliance was placed on the decision of the Hon’ble Supreme Court in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S V2 RETAIL LTD.

ITAT/18/2020HC Calcutta28 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…acting in different capacity, reliance was placed on the decision of the Hon’ble Supreme Court in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. JAGANNATH BANWARILAL TEXOFABS PVT LTD

ITAT/9/2020HC Calcutta27 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…acting in different capacity, reliance was placed on the decision of the Hon’ble Supreme Court in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. J.J.EXPORTERS LTD.

ITAT/5/2020HC Calcutta26 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…acting in different capacity, reliance was placed on the decision of the Hon’ble Supreme Court in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis…

PRINCIPAL COMMISSIONER OF INCOME TAX-5, KOLKATA vs. L D S CITY PROJECTS PVT LTD

ITAT/3/2020HC Calcutta21 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

…acting in different capacity, reliance was placed on the decision of the Hon’ble Supreme Court in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis…

PRINCIPAL COMMISSIONER OF INCOME TAX-4, KOLKATA vs. M/S. TCG LIFESCIENCES LTD.

ITAT/10/2020HC Calcutta08 Apr 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…acting in different capacity, reliance was placed on the decision of the Hon’ble Supreme Court in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis…

PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL-1), KOLKATA vs. M/S. RUNGTA MINES LTD

ITA/13/2020HC Calcutta08 Apr 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…acting in different capacity, reliance was placed on the decision of the Hon’ble Supreme Court in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis…

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S THE CALCUTTA TRAMWAYS COMPANY (1978) LTD.

ITAT/20/2020HC Calcutta04 Mar 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…acting in different capacity, reliance was placed on the decision of the Hon’ble Supreme Court in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis…

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. M/S. HEIGHT INSURANCE SERVICES LTD

ITAT/4/2020HC Calcutta16 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…acting in different capacity, reliance was placed on the decision of the Hon’ble Supreme Court in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis…

PRINCIPAL CIT-14, KOLKATA vs. SHRI VISHWANATH GUPTA

ITA/21/2020HC Calcutta07 Dec 2021

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…acting in different capacity, reliance was placed on the decision of the Hon’ble Supreme Court in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis…

RAJESH JAJODIA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 45 KOLKATA AND ORS

ITAT/26/2020HC Calcutta27 Aug 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE RAJARSHI BHARADWAJ

…acting in different capacity, reliance was placed on the decision of the Hon’ble Supreme Court in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis…

M/S SINGHI AND CO vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX VIII

ITA/15/2020HC Calcutta27 Apr 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…acting in different capacity, reliance was placed on the decision of the Hon’ble Supreme Court in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis…

TCG LIFE SCIENCES PVT LTD vs. JOINT COMM OF INCOME TAX RANGE59 KOL AND ANR

ITA/26/2020HC Calcutta04 Mar 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…acting in different capacity, reliance was placed on the decision of the Hon’ble Supreme Court in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis…

PRINCIPAL COMMISSIONER OF INCOME TAX-2, KOLKATA vs. M/S KESORAM INDUSTRIES LTD.

ITAT/17/2020HC Calcutta13 Jan 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…acting in different capacity, reliance was placed on the decision of the Hon’ble Supreme Court in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis…

SHWETA CHHAWCHHARIA vs. COMMISSIONER OF INCOME TAX, KOLKATA-12

ITAT/15/2020HC Calcutta21 Dec 2020

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…acting in different capacity, reliance was placed on the decision of the Hon’ble Supreme Court in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis…

PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-2, KOLKATA vs. ELECTROCAST SALES INDIA LTD.

ITAT/11/2020HC Calcutta18 Dec 2020

Bench: HON'BLE JUSTICE I. P. MUKERJI,HON'BLE JUSTICE KAUSIK CHANDA

…acting in different capacity, reliance was placed on the decision of the Hon’ble Supreme Court in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis…

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

ITTA/3/2020HC Telangana25 Aug 2020

Bench: M.S.RAMACHANDRA RAO,T.AMARNATH GOUD

…acting in different capacity, reliance was placed on the decision of the Hon’ble Supreme Court in Chandrabhai K Bhoir Versus Krishna Arjun Bhoir 39 . With the above 34 AIR 1987 Guj 30 35 (1985) 2 SCC 167 36 (2019) 13 SCC 259 37 1985 (57) Comp. Cases 477 38 AIR 1946 Bom 516 39 (2009) 2 SCC 315 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 115 of 300 submissions, the learned Senior Counsel concluded by submitting that joint APLs should be directed to act by unanimity and in case of dis…

Chandrabhai K Bhoir v. Krishna Arjun Bhoir 39 (2 SCC 167) — Cited in 20 Judgments | BharatTax