CIT v. G. Dalabhai & Co.

226 ITR 922Reported decision#23753 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2022 to 2023.

Judgments citing CIT v. G. Dalabhai & Co.

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

…, all subordinate courts and inferior Tribunals within the territory of the State and subject to the supervisory jurisdiction of the High Court are bound by it and must scrupulously follow the said decision in letter and spirit. In CIT vs. G. Dalabhai & Co – 226 ITR 922, the Hon’ble Gujarat High Court has remarked – “Before parting with the case, we notice with anguish the language used by the Income Tax Officer in his assessment order saying that “with due respect to the decision of the Gujarat High Court, I do not follow the same’. The Income Tax Officer in not following the decision of the Gujarat High Court…

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

…, all subordinate courts and inferior Tribunals within the territory of the State and subject to the supervisory jurisdiction of the High Court are bound by it and must scrupulously follow the said decision in letter and spirit. In CIT vs. G. Dalabhai & Co – 226 ITR 922, the Hon’ble Gujarat High Court has remarked – “Before parting with the case, we notice with anguish the language used by the Income Tax Officer in his assessment order saying that “with due respect to the decision of the Gujarat High Court, I do not follow the same’. The Income Tax Officer in not following the decision of the Gujarat High Court…

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)

…inate courts and inferior Tribunals within the territory of the State and subject to the supervisory jurisdiction of the High Court are bound by it and must scrupulously follow the said decision in letter and spirit. 4.4 Similarly in CIT vs. G. Dalabhai & Co-226 ITR 922, the Hon'ble Gujarat High Court again recorded its anguish in the face of the obduracy of the officers and remarked - "Before parting with the case, we notice with anguish the language used by the Income Tax Officer in his assessment order saying that "with due respect to the decision of the Gujarat High Court, I do not follow the same'. The Inco…

CIT v. G. Dalabhai & Co. (226 ITR 922) — Cited in 3 Judgments | BharatTax