CIT v. Darshan Talkies

217 ITR 744Reported decision1996#2854 most cited

What is CIT v. Darshan Talkies authority for?

A High Court decision remains binding and its impact is not erased by the pendency of a Special Leave Petition (SLP) before the Supreme Court, until the decision is reversed or overruled.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2022.

Also referred to as

CIT v. Darshan Talkies · 217 ITR 744 · binding decision · SLP pendency · Supreme Court appeal · overruled decision · High Court judgment

Judgments citing CIT v. Darshan Talkies

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1555/HYD/2019[2015-16]Status: DisposedITAT Hyderabad30 Aug 2022AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…the SLP petition by the Hon'ble Supreme Court does not laid down any law, unless the order of dismissal is a speaking and reasoned order. Ld.DR further submitted that Hon'ble Madhya Pradesh High Court in the case of CIT Vs. Darshan Talkies reported in [1996] 217 ITR 744 (M.P.) has held as under: "The decision of the High Court is binding and the pendency of a petition for special leave to appeal to the Supreme Court from such a decision cannot obliterate its impact. It is binding until it is reversed or overruled." 9. We have heard the rival contentions of the parties and perused the material available on reco…

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1402/HYD/2019[2016-17]Status: DisposedITAT Hyderabad30 Aug 2022AY 2016-17

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…the SLP petition by the Hon'ble Supreme Court does not laid down any law, unless the order of dismissal is a speaking and reasoned order. Ld.DR further submitted that Hon'ble Madhya Pradesh High Court in the case of CIT Vs. Darshan Talkies reported in [1996] 217 ITR 744 (M.P.) has held as under: "The decision of the High Court is binding and the pendency of a petition for special leave to appeal to the Supreme Court from such a decision cannot obliterate its impact. It is binding until it is reversed or overruled." 9. We have heard the rival contentions of the parties and perused the material available on reco…

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1401/HYD/2019[2014-15]Status: DisposedITAT Hyderabad30 Aug 2022AY 2014-15

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…the SLP petition by the Hon'ble Supreme Court does not laid down any law, unless the order of dismissal is a speaking and reasoned order. Ld.DR further submitted that Hon'ble Madhya Pradesh High Court in the case of CIT Vs. Darshan Talkies reported in [1996] 217 ITR 744 (M.P.) has held as under: "The decision of the High Court is binding and the pendency of a petition for special leave to appeal to the Supreme Court from such a decision cannot obliterate its impact. It is binding until it is reversed or overruled." 9. We have heard the rival contentions of the parties and perused the material available on reco…

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1400/HYD/2019[2013-14]Status: DisposedITAT Hyderabad30 Aug 2022AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…the SLP petition by the Hon'ble Supreme Court does not laid down any law, unless the order of dismissal is a speaking and reasoned order. Ld.DR further submitted that Hon'ble Madhya Pradesh High Court in the case of CIT Vs. Darshan Talkies reported in [1996] 217 ITR 744 (M.P.) has held as under: "The decision of the High Court is binding and the pendency of a petition for special leave to appeal to the Supreme Court from such a decision cannot obliterate its impact. It is binding until it is reversed or overruled." 9. We have heard the rival contentions of the parties and perused the material available on reco…

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1399/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…the SLP petition by the Hon'ble Supreme Court does not laid down any law, unless the order of dismissal is a speaking and reasoned order. Ld.DR further submitted that Hon'ble Madhya Pradesh High Court in the case of CIT Vs. Darshan Talkies reported in [1996] 217 ITR 744 (M.P.) has held as under: "The decision of the High Court is binding and the pendency of a petition for special leave to appeal to the Supreme Court from such a decision cannot obliterate its impact. It is binding until it is reversed or overruled." 9. We have heard the rival contentions of the parties and perused the material available on reco…

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1398/HYD/2019[2011-12]Status: DisposedITAT Hyderabad30 Aug 2022AY 2011-12

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…the SLP petition by the Hon'ble Supreme Court does not laid down any law, unless the order of dismissal is a speaking and reasoned order. Ld.DR further submitted that Hon'ble Madhya Pradesh High Court in the case of CIT Vs. Darshan Talkies reported in [1996] 217 ITR 744 (M.P.) has held as under: "The decision of the High Court is binding and the pendency of a petition for special leave to appeal to the Supreme Court from such a decision cannot obliterate its impact. It is binding until it is reversed or overruled." 9. We have heard the rival contentions of the parties and perused the material available on reco…

Tumu Rajkumar, Hyderabad vs. Asst.Commissioner of Income Tax, Central Circle-1(1), Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1371/HYD/2019[2015-16]Status: DisposedITAT Hyderabad30 Aug 2022AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…the SLP petition by the Hon'ble Supreme Court does not laid down any law, unless the order of dismissal is a speaking and reasoned order. Ld.DR further submitted that Hon'ble Madhya Pradesh High Court in the case of CIT Vs. Darshan Talkies reported in [1996] 217 ITR 744 (M.P.) has held as under: "The decision of the High Court is binding and the pendency of a petition for special leave to appeal to the Supreme Court from such a decision cannot obliterate its impact. It is binding until it is reversed or overruled." 9. We have heard the rival contentions of the parties and perused the material available on reco…

ACIT, New Delhi vs. M/S Ashutosh Developers Pvt. Ltd., New Delhi

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 675/DEL/2017[2006-07]Status: DisposedITAT Delhi27 Apr 2020AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…sue has admitted the SLP by framing the substantial question of Law, therefore, the decision of the Hon’ble High Court is not yet final. The contention of Ld. D.R. is answered by Hon’ble Madhya Pradesh High Court in the case of CIT vs., Darshan Talkies [1996] 217 ITR 744 (M.P.) in which it is held as under: 38 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. “The decision of the High Court is binding and the pendency of a petition for special leave to appeal to the Supreme Court from such a decision cannot obliterate its impact. It is binding until it is reversed or overruled.” 20.4…

ACIT, New Delhi vs. M/S. Ashutosh Developers P. Ltd., New Delhi

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 122/DEL/2017[2004-05]Status: DisposedITAT Delhi27 Apr 2020AY 2004-05

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…sue has admitted the SLP by framing the substantial question of Law, therefore, the decision of the Hon’ble High Court is not yet final. The contention of Ld. D.R. is answered by Hon’ble Madhya Pradesh High Court in the case of CIT vs., Darshan Talkies [1996] 217 ITR 744 (M.P.) in which it is held as under: 38 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. “The decision of the High Court is binding and the pendency of a petition for special leave to appeal to the Supreme Court from such a decision cannot obliterate its impact. It is binding until it is reversed or overruled.” 20.4…

ACIT, New Delhi vs. M/S. Lkg Builders P. Ltd., New Delhi

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 121/DEL/2017[2006-07]Status: DisposedITAT Delhi27 Apr 2020AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…sue has admitted the SLP by framing the substantial question of Law, therefore, the decision of the Hon’ble High Court is not yet final. The contention of Ld. D.R. is answered by Hon’ble Madhya Pradesh High Court in the case of CIT vs., Darshan Talkies [1996] 217 ITR 744 (M.P.) in which it is held as under: 38 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. “The decision of the High Court is binding and the pendency of a petition for special leave to appeal to the Supreme Court from such a decision cannot obliterate its impact. It is binding until it is reversed or overruled.” 20.4…

ACIT, New Delhi vs. M/S. Lkg Builders P. Ltd., New Delhi

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 119/DEL/2017[2004-05]Status: DisposedITAT Delhi27 Apr 2020AY 2004-05

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…sue has admitted the SLP by framing the substantial question of Law, therefore, the decision of the Hon’ble High Court is not yet final. The contention of Ld. D.R. is answered by Hon’ble Madhya Pradesh High Court in the case of CIT vs., Darshan Talkies [1996] 217 ITR 744 (M.P.) in which it is held as under: 38 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. “The decision of the High Court is binding and the pendency of a petition for special leave to appeal to the Supreme Court from such a decision cannot obliterate its impact. It is binding until it is reversed or overruled.” 20.4…

ACIT, New Delhi vs. M/S. Lkg Builders P. Ltd., New Delhi

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 118/DEL/2017[2003-04]Status: DisposedITAT Delhi27 Apr 2020AY 2003-04

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…sue has admitted the SLP by framing the substantial question of Law, therefore, the decision of the Hon’ble High Court is not yet final. The contention of Ld. D.R. is answered by Hon’ble Madhya Pradesh High Court in the case of CIT vs., Darshan Talkies [1996] 217 ITR 744 (M.P.) in which it is held as under: 38 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. “The decision of the High Court is binding and the pendency of a petition for special leave to appeal to the Supreme Court from such a decision cannot obliterate its impact. It is binding until it is reversed or overruled.” 20.4…

ACIT, New Delhi vs. M/S Lakshya Consultants Pvt. Ltd., Gurgaon

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 6433/DEL/2016[2006-07]Status: DisposedITAT Delhi27 Apr 2020AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…sue has admitted the SLP by framing the substantial question of Law, therefore, the decision of the Hon’ble High Court is not yet final. The contention of Ld. D.R. is answered by Hon’ble Madhya Pradesh High Court in the case of CIT vs., Darshan Talkies [1996] 217 ITR 744 (M.P.) in which it is held as under: 38 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. “The decision of the High Court is binding and the pendency of a petition for special leave to appeal to the Supreme Court from such a decision cannot obliterate its impact. It is binding until it is reversed or overruled.” 20.4…

ACIT, New Delhi vs. M/S Lakshya Consultants Pvt. Ltd., Gurgaon

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 6432/DEL/2016[2004-05]Status: DisposedITAT Delhi27 Apr 2020AY 2004-05

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…sue has admitted the SLP by framing the substantial question of Law, therefore, the decision of the Hon’ble High Court is not yet final. The contention of Ld. D.R. is answered by Hon’ble Madhya Pradesh High Court in the case of CIT vs., Darshan Talkies [1996] 217 ITR 744 (M.P.) in which it is held as under: 38 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. “The decision of the High Court is binding and the pendency of a petition for special leave to appeal to the Supreme Court from such a decision cannot obliterate its impact. It is binding until it is reversed or overruled.” 20.4…

ACIT, New Delhi vs. M/S Lakshya Consultants Pvt. Ltd., Gurgaon

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 6431/DEL/2016[2003-04]Status: DisposedITAT Delhi27 Apr 2020AY 2003-04

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…sue has admitted the SLP by framing the substantial question of Law, therefore, the decision of the Hon’ble High Court is not yet final. The contention of Ld. D.R. is answered by Hon’ble Madhya Pradesh High Court in the case of CIT vs., Darshan Talkies [1996] 217 ITR 744 (M.P.) in which it is held as under: 38 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. “The decision of the High Court is binding and the pendency of a petition for special leave to appeal to the Supreme Court from such a decision cannot obliterate its impact. It is binding until it is reversed or overruled.” 20.4…

M/S Ashutosh Developers (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 6358/DEL/2016[2004-05]Status: DisposedITAT Delhi27 Apr 2020AY 2004-05

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…sue has admitted the SLP by framing the substantial question of Law, therefore, the decision of the Hon’ble High Court is not yet final. The contention of Ld. D.R. is answered by Hon’ble Madhya Pradesh High Court in the case of CIT vs., Darshan Talkies [1996] 217 ITR 744 (M.P.) in which it is held as under: 38 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. “The decision of the High Court is binding and the pendency of a petition for special leave to appeal to the Supreme Court from such a decision cannot obliterate its impact. It is binding until it is reversed or overruled.” 20.4…

M/S Lkg Builders (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 6356/DEL/2016[2006-07]Status: DisposedITAT Delhi27 Apr 2020AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…sue has admitted the SLP by framing the substantial question of Law, therefore, the decision of the Hon’ble High Court is not yet final. The contention of Ld. D.R. is answered by Hon’ble Madhya Pradesh High Court in the case of CIT vs., Darshan Talkies [1996] 217 ITR 744 (M.P.) in which it is held as under: 38 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. “The decision of the High Court is binding and the pendency of a petition for special leave to appeal to the Supreme Court from such a decision cannot obliterate its impact. It is binding until it is reversed or overruled.” 20.4…

M/S Lkg Builders (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 6354/DEL/2016[2004-05]Status: DisposedITAT Delhi27 Apr 2020AY 2004-05

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…sue has admitted the SLP by framing the substantial question of Law, therefore, the decision of the Hon’ble High Court is not yet final. The contention of Ld. D.R. is answered by Hon’ble Madhya Pradesh High Court in the case of CIT vs., Darshan Talkies [1996] 217 ITR 744 (M.P.) in which it is held as under: 38 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. “The decision of the High Court is binding and the pendency of a petition for special leave to appeal to the Supreme Court from such a decision cannot obliterate its impact. It is binding until it is reversed or overruled.” 20.4…

M/S Lkg Builders (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 6353/DEL/2016[2003-04]Status: DisposedITAT Delhi27 Apr 2020AY 2003-04

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…sue has admitted the SLP by framing the substantial question of Law, therefore, the decision of the Hon’ble High Court is not yet final. The contention of Ld. D.R. is answered by Hon’ble Madhya Pradesh High Court in the case of CIT vs., Darshan Talkies [1996] 217 ITR 744 (M.P.) in which it is held as under: 38 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. “The decision of the High Court is binding and the pendency of a petition for special leave to appeal to the Supreme Court from such a decision cannot obliterate its impact. It is binding until it is reversed or overruled.” 20.4…

ACIT, New Delhi vs. M/S. King Buildcon Pvt. Ltd., New Delhi

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 3501/DEL/2016[2005-06]Status: DisposedITAT Delhi27 Apr 2020AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…sue has admitted the SLP by framing the substantial question of Law, therefore, the decision of the Hon’ble High Court is not yet final. The contention of Ld. D.R. is answered by Hon’ble Madhya Pradesh High Court in the case of CIT vs., Darshan Talkies [1996] 217 ITR 744 (M.P.) in which it is held as under: 38 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. “The decision of the High Court is binding and the pendency of a petition for special leave to appeal to the Supreme Court from such a decision cannot obliterate its impact. It is binding until it is reversed or overruled.” 20.4…