CIT v. Belpahar Refractories Ltd.

128 ITR 610Reported decision#10127 most cited

What is CIT v. Belpahar Refractories Ltd. authority for?

The judgment in CIT v. Belpahar Refractories Ltd. is cited to support the principle that precedent keeps the law predictable, allowing lawyers to define the boundaries of potential judicial decisions.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2019.

Also referred to as

CIT v. Belpahar Refractories Ltd. · 128 ITR 610 · Orissa High Court · precedent · predictable law · ascertainable law · narrow limits · novelty

Judgments citing CIT v. Belpahar Refractories Ltd.

DCIT Cen Cir 8(4), Mumbai vs. Phoenix Mills Ltd, Mumbai

In the results, all the appeals of the revenue are dismissed

ITA 3991/MUM/2018[2011-12]Status: DisposedITAT Mumbai15 Nov 2019AY 2011-12

Bench: Shri Ramesh C Sharma & Shri Pawan Singhआयकर अपीऱ सं./I.T.A. No. 3991/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2011-12) आयकर अपीऱ सं./I.T.A. No. 3992/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2012-13) आयकर अपीऱ सं./I.T.A. No. 3993/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2013-14) आयकर अपीऱ सं./I.T.A. No. 3994/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2014-15) बिधम/ Dy. Commissioner Of M/S Phoenix Mills Ltd. Income Tax, 462, Senapati Bapat Vs. Central Circle-8(4), Marg, Lower Parel, 6Th Floor, Room No. 658, Mumbai-400013. Aayakar Bhavan, M.K. Road, Mumbai 400020 स्थायी ऱेखा सं./जीआइआर सं./ Pan/Gir No. : Aaacp 3325 J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Awungshi Gimson (CIT-DR)
Section 143(3)Section 14ASection 23(1)(c)Section 36

…t the income derived by the Radhosoanii Satsang was entitled to exemption under sections 11 and 12 of the Income-tax Act of 1961.” 110. Furthermore, reliance can be placed on the judgment of Orissa High Court In the case of CIT v. Belpahar Refractories Ltd., 128 ITR 610, wherein Court has been held as under: 63 ITA 3992 to 3994/MUM/2018 DCIT Vs. M/s Phoenix Mills Ltd. "Precedent keeps the law predictable and so more or less ascertainable- A lawyer cannot always say with confidence exactly how a judge will decide a point of law. But he can put the decision between fairly narrow limits. In any matter of novelty…

The Phoenix Mills Ltd, Mumbai vs. Asst CIT Cen Cir 47, Mumbai

In the result, ground No.4 taken by assessee in assessment year

ITA 52/MUM/2015[2010-11]Status: DisposedITAT Mumbai06 Oct 2016AY 2010-11

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

…at the income derived by the Radhosoanii Satsang was entitled to exemption under sections 11 and 12 of the Income-tax Act of 1961.” 110. Furthermore, reliance can be placed on the judgment of Orissa High Court In the case of CIT v. Belpahar Refractories Ltd., 128 ITR 610, wherein Court has been held as under: "Precedent keeps the law predictable and so more or less ascertainable- A lawyer cannot always say with confidence exactly how ajudge will decide a point of law. But he can put the decision between fairly narrow limits. In any matter of novelty he will know that the boldest judge will not move more than a s…

The Phoenix Mills Ltd, Mumbai vs. DCIT Cen Cir 47, Mumbai

In the result, ground No.4 taken by assessee in assessment year

ITA 51/MUM/2015[2009-10]Status: DisposedITAT Mumbai06 Oct 2016AY 2009-10

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

…at the income derived by the Radhosoanii Satsang was entitled to exemption under sections 11 and 12 of the Income-tax Act of 1961.” 110. Furthermore, reliance can be placed on the judgment of Orissa High Court In the case of CIT v. Belpahar Refractories Ltd., 128 ITR 610, wherein Court has been held as under: "Precedent keeps the law predictable and so more or less ascertainable- A lawyer cannot always say with confidence exactly how ajudge will decide a point of law. But he can put the decision between fairly narrow limits. In any matter of novelty he will know that the boldest judge will not move more than a s…

The Phoenix Mills Ltd, Mumbai vs. Asst CIT Cen Cir 47, Mumbai

In the result, ground No.4 taken by assessee in assessment year

ITA 50/MUM/2015[2008-09]Status: DisposedITAT Mumbai06 Oct 2016AY 2008-09

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

…at the income derived by the Radhosoanii Satsang was entitled to exemption under sections 11 and 12 of the Income-tax Act of 1961.” 110. Furthermore, reliance can be placed on the judgment of Orissa High Court In the case of CIT v. Belpahar Refractories Ltd., 128 ITR 610, wherein Court has been held as under: "Precedent keeps the law predictable and so more or less ascertainable- A lawyer cannot always say with confidence exactly how ajudge will decide a point of law. But he can put the decision between fairly narrow limits. In any matter of novelty he will know that the boldest judge will not move more than a s…

The Phoenix Mills Ltd, Mumbai vs. Asst CIT Cen Cir 47, Mumbai

In the result, ground No.4 taken by assessee in assessment year

ITA 49/MUM/2015[2007-08]Status: DisposedITAT Mumbai06 Oct 2016AY 2007-08

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

…at the income derived by the Radhosoanii Satsang was entitled to exemption under sections 11 and 12 of the Income-tax Act of 1961.” 110. Furthermore, reliance can be placed on the judgment of Orissa High Court In the case of CIT v. Belpahar Refractories Ltd., 128 ITR 610, wherein Court has been held as under: "Precedent keeps the law predictable and so more or less ascertainable- A lawyer cannot always say with confidence exactly how ajudge will decide a point of law. But he can put the decision between fairly narrow limits. In any matter of novelty he will know that the boldest judge will not move more than a s…

The Phoenix Mills Ltd, Mumbai vs. Asst CIT Cen Cir 47, Mumbai

In the result, ground No.4 taken by assessee in assessment year

ITA 48/MUM/2015[2006-07]Status: DisposedITAT Mumbai06 Oct 2016AY 2006-07

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

…at the income derived by the Radhosoanii Satsang was entitled to exemption under sections 11 and 12 of the Income-tax Act of 1961.” 110. Furthermore, reliance can be placed on the judgment of Orissa High Court In the case of CIT v. Belpahar Refractories Ltd., 128 ITR 610, wherein Court has been held as under: "Precedent keeps the law predictable and so more or less ascertainable- A lawyer cannot always say with confidence exactly how ajudge will decide a point of law. But he can put the decision between fairly narrow limits. In any matter of novelty he will know that the boldest judge will not move more than a s…

The Phoenix Mills Ltd, Mumbai vs. Asst CIT Cen Cir 47, Mumbai

In the result, ground No.4 taken by assessee in assessment year

ITA 47/MUM/2015[2005-06]Status: DisposedITAT Mumbai06 Oct 2016AY 2005-06

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

…at the income derived by the Radhosoanii Satsang was entitled to exemption under sections 11 and 12 of the Income-tax Act of 1961.” 110. Furthermore, reliance can be placed on the judgment of Orissa High Court In the case of CIT v. Belpahar Refractories Ltd., 128 ITR 610, wherein Court has been held as under: "Precedent keeps the law predictable and so more or less ascertainable- A lawyer cannot always say with confidence exactly how ajudge will decide a point of law. But he can put the decision between fairly narrow limits. In any matter of novelty he will know that the boldest judge will not move more than a s…

The Phoenix Mills Ltd, Mumbai vs. Asst CIT Cen Cir 47, Mumbai

In the result, ground No.4 taken by assessee in assessment year

ITA 46/MUM/2015[2004-05]Status: DisposedITAT Mumbai06 Oct 2016AY 2004-05

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

…at the income derived by the Radhosoanii Satsang was entitled to exemption under sections 11 and 12 of the Income-tax Act of 1961.” 110. Furthermore, reliance can be placed on the judgment of Orissa High Court In the case of CIT v. Belpahar Refractories Ltd., 128 ITR 610, wherein Court has been held as under: "Precedent keeps the law predictable and so more or less ascertainable- A lawyer cannot always say with confidence exactly how ajudge will decide a point of law. But he can put the decision between fairly narrow limits. In any matter of novelty he will know that the boldest judge will not move more than a s…

Asst CIT CC 8(4), Mumbai vs. Phoenix Mills Ltd, Mumbai

In the result, ground No.4 taken by assessee in assessment year

ITA 242/MUM/2015[2010-11]Status: DisposedITAT Mumbai06 Oct 2016AY 2010-11

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

…at the income derived by the Radhosoanii Satsang was entitled to exemption under sections 11 and 12 of the Income-tax Act of 1961.” 110. Furthermore, reliance can be placed on the judgment of Orissa High Court In the case of CIT v. Belpahar Refractories Ltd., 128 ITR 610, wherein Court has been held as under: "Precedent keeps the law predictable and so more or less ascertainable- A lawyer cannot always say with confidence exactly how ajudge will decide a point of law. But he can put the decision between fairly narrow limits. In any matter of novelty he will know that the boldest judge will not move more than a s…

Asst CIT CC 8(4), Mumbai vs. Phoenix Mills Ltd, Mumbai

In the result, ground No.4 taken by assessee in assessment year

ITA 241/MUM/2015[2009-10]Status: DisposedITAT Mumbai06 Oct 2016AY 2009-10

Bench: Shri R.C. Sharma (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 147Section 271Section 271(1)Section 271(1)(c)

…at the income derived by the Radhosoanii Satsang was entitled to exemption under sections 11 and 12 of the Income-tax Act of 1961.” 110. Furthermore, reliance can be placed on the judgment of Orissa High Court In the case of CIT v. Belpahar Refractories Ltd., 128 ITR 610, wherein Court has been held as under: "Precedent keeps the law predictable and so more or less ascertainable- A lawyer cannot always say with confidence exactly how ajudge will decide a point of law. But he can put the decision between fairly narrow limits. In any matter of novelty he will know that the boldest judge will not move more than a s…

CIT v. Belpahar Refractories Ltd. (128 ITR 610) — Cited in 10 Judgments | BharatTax