CIT v. Godavari Devi Saraf

113 ITR 589High Court1978#375 most cited

What is CIT v. Godavari Devi Saraf authority for?

An Income-tax Tribunal, operating anywhere in the country, must respect and follow the law laid down by any High Court, even if it is a non-jurisdictional High Court, as long as there is no contrary decision from another High Court on that specific legal point. The law declared by such a High Court is considered the final law of the land for the Tribunal.

235

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Godavari Devi Saraf · 113 ITR 589 · High Court decision binding on Tribunal · non-jurisdictional High Court · judicial precedent · contrary High Court decision · Income Tax Act · section 140A(3) · appellate procedure · legal hierarchy

Sections most often in play

Section 143(3)Section 144BSection 144C(13)Section 153(1)Section 153(4)Section 153Section 158ABSection 144C

Issues it is cited on

section 158absection 261section 144cofsection 22(1)stay of demandsection 11(3)section 153(4)section 140section 282a(1)section 144c(4)reference to tposection 282a

Judgments citing CIT v. Godavari Devi Saraf

The Dhanashree Multipurpose Co-Operative Society Limited, Belgaum vs. The Pr. Commissioner of Income Tax, Hubli

The appeal of the assessee stands ALLOWED

ITA 119/PAN/2025[2020-21]Status: DisposedITAT Panaji14 Aug 2025AY 2020-21

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2020-21 The Dhanashree Multipurpose Co-Operative Society, Ltd. 722/1, Angol Road, Vidya Nagar, Belgaum-590006 Pan:Aaaad0350R . . . . . . . Appellant

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 139Section 143(2)Section 143(3)Section 263Section 80P(2)(d)

…to be taxable u/s 56 of the Act and not as business income u/s 28 of the Act. 12. Further the Revenue could hardly place any contrary decision to prove its basis for revisionary action. Therefore, placing reliance on ‘Smt. Godavari devi Saraf Vs CIT’ [1978, 113 ITR 589(Bom)] we in ITAT-Panaji Page 15 of 16 The Dhanashree Multipurpose Co-operative Society, Ltd. Vs. PCIT ITA No.119/PAN/2025, AY: 2020-21 view of the principle laid down in ‘CIT Vs Gabrial India Ltd.’ & ‘Malabar Industrial Co. Ltd. Vs CIT’ (supra) adjudicate the dispute in favour of assessee by holding that, while assessing the income of appellant…

DCIT, Mumbai vs. J Kumar Infraprojects Limited, Mumbai

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4593/MUM/2024[2017-18]Status: DisposedITAT Mumbai03 Jul 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…he usage of the word "shall" makes it a mandatory requirement. (Page 1 to 14 of Paper Book – II; Relevant para 25-29 on page 12-14) Reliance is placed on the decision of the Hon’ble Jurisdictional High Court in the case of CIT v.Smt. Godavaridevi Saraf [1978] 113 ITR 589 (Bom)(HC) wherein it was held that when section 140A(3) of the Act has already been declared ultra vires by competent High Court in country, authority like Tribunal acting anywhere in country has to respect law laid down by High Court, though of different State, so long as there is no contrary decision of any other High Court on that point. (Page…

DCIT CC 5-1, Mumbai vs. J Kumar Infraprojects Limited, Mumbai

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4591/MUM/2024[2018-19]Status: DisposedITAT Mumbai03 Jul 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…he usage of the word "shall" makes it a mandatory requirement. (Page 1 to 14 of Paper Book – II; Relevant para 25-29 on page 12-14) Reliance is placed on the decision of the Hon’ble Jurisdictional High Court in the case of CIT v.Smt. Godavaridevi Saraf [1978] 113 ITR 589 (Bom)(HC) wherein it was held that when section 140A(3) of the Act has already been declared ultra vires by competent High Court in country, authority like Tribunal acting anywhere in country has to respect law laid down by High Court, though of different State, so long as there is no contrary decision of any other High Court on that point. (Page…

DCIT CC 5 1 Mumbai, Mumbai vs. J Kumar Infraprojects Ltd, Mumbai

ITA 4590/MUM/2024[2019-20]Status: DisposedITAT Mumbai03 Jul 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…he usage of the word "shall" makes it a mandatory requirement. (Page 1 to 14 of Paper Book – II; Relevant para 25-29 on page 12-14) Reliance is placed on the decision of the Hon’ble Jurisdictional High Court in the case of CIT v.Smt. Godavaridevi Saraf [1978] 113 ITR 589 (Bom)(HC) wherein it was held that when section 140A(3) of the Act has already been declared ultra vires by competent High Court in country, authority like Tribunal acting anywhere in country has to respect law laid down by High Court, though of different State, so long as there is no contrary decision of any other High Court on that point. (Page…

DCIT CC 5 1 Mumbai, Mumbai vs. J Kumar Infraprojects Ltd, Mumbai

The Appeal of the Assessee is partly allowed and that of the department is

ITA 4589/MUM/2024[2020-21]Status: DisposedITAT Mumbai03 Jul 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain&

Section 250Section 69A

…usage of the word "shall" makes it a mandatory requirement. (Page 1 to 14 of Paper Book - II; Relevant para 25-29 on page 12-14) Reliance is placed on the decision of the Hon’ble Jurisdictional High Court in the case of CIT v.Smt. Godavaridevi Saraf [1978] 113 ITR 589 (Bom)(HC) wherein it was held that when section 140A(3) of the Act has already been declared ultra vires by competent High Court in country, authority like Tribunal acting anywhere in country has to respect law laid down by High Court, though of different State, so long as there is no contrary decision of any other High Court on that point. (Pag…

DCIT CC 5 1 Mumbai, Mumbai vs. J Kumar Infraprojects Ltd, Mumbai

ITA 4587/MUM/2024[2022-23]Status: DisposedITAT Mumbai03 Jul 2025AY 2022-23

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…he usage of the word "shall" makes it a mandatory requirement. (Page 1 to 14 of Paper Book – II; Relevant para 25-29 on page 12-14) Reliance is placed on the decision of the Hon’ble Jurisdictional High Court in the case of CIT v.Smt. Godavaridevi Saraf [1978] 113 ITR 589 (Bom)(HC) wherein it was held that when section 140A(3) of the Act has already been declared ultra vires by competent High Court in country, authority like Tribunal acting anywhere in country has to respect law laid down by High Court, though of different State, so long as there is no contrary decision of any other High Court on that point. (Page…

DCIT CC 5 1 Mumbai, Mumbai vs. J Kumar Infraprojects Ltd, Mumbai

ITA 4585/MUM/2024[2016-17]Status: DisposedITAT Mumbai03 Jul 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…he usage of the word "shall" makes it a mandatory requirement. (Page 1 to 14 of Paper Book – II; Relevant para 25-29 on page 12-14) Reliance is placed on the decision of the Hon’ble Jurisdictional High Court in the case of CIT v.Smt. Godavaridevi Saraf [1978] 113 ITR 589 (Bom)(HC) wherein it was held that when section 140A(3) of the Act has already been declared ultra vires by competent High Court in country, authority like Tribunal acting anywhere in country has to respect law laid down by High Court, though of different State, so long as there is no contrary decision of any other High Court on that point. (Page…

J Kumar Infraprojects Limited, Mumbai vs. The Dy Commissioner of Income Tax Central Circle -5(1), Mumbai

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4153/MUM/2024[2020-21]Status: DisposedITAT Mumbai03 Jul 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…he usage of the word "shall" makes it a mandatory requirement. (Page 1 to 14 of Paper Book – II; Relevant para 25-29 on page 12-14) Reliance is placed on the decision of the Hon’ble Jurisdictional High Court in the case of CIT v.Smt. Godavaridevi Saraf [1978] 113 ITR 589 (Bom)(HC) wherein it was held that when section 140A(3) of the Act has already been declared ultra vires by competent High Court in country, authority like Tribunal acting anywhere in country has to respect law laid down by High Court, though of different State, so long as there is no contrary decision of any other High Court on that point. (Page…

J Kumar Infraprojects Limited, Mumbai vs. The Dy Commissioner of Income Tax Central Circle-5(1), Mumbai

ITA 4152/MUM/2024[2021-22]Status: DisposedITAT Mumbai03 Jul 2025AY 2021-22

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…e usage of the word "shall" makes it a mandatory requirement. (Page 1 to 14 of Paper Book – II; Relevant para 25-29 on page 12-14) Reliance is placed on the decision of the Hon’ble Jurisdictional High Court in the case of CIT v. Smt. Godavaridevi Saraf [1978] 113 ITR 589 (Bom)(HC) wherein it was held that when section 140A(3) of the Act has already been declared ultra vires by competent High Court in country, authority like Tribunal acting anywhere in country has to respect law laid down by High Court, though of different State, so long as there is no contrary decision of any other High Court on that point. (Page…

J Kumar Infraprojects Limited, Mumbai vs. The Dy Commissioner of Income Tax Central Circle -5(1), Mumbai

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4151/MUM/2024[2022-23]Status: DisposedITAT Mumbai03 Jul 2025AY 2022-23

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…he usage of the word "shall" makes it a mandatory requirement. (Page 1 to 14 of Paper Book – II; Relevant para 25-29 on page 12-14) Reliance is placed on the decision of the Hon’ble Jurisdictional High Court in the case of CIT v.Smt. Godavaridevi Saraf [1978] 113 ITR 589 (Bom)(HC) wherein it was held that when section 140A(3) of the Act has already been declared ultra vires by competent High Court in country, authority like Tribunal acting anywhere in country has to respect law laid down by High Court, though of different State, so long as there is no contrary decision of any other High Court on that point. (Page…

J Kumar Infraprojects Limited, Mumbai vs. The Dy Commissioner of Income Tax Central Circle -5(1), Mumbai

The Appeal of the Assessee is partly allowed and that of the department is dismissed

ITA 4150/MUM/2024[2019-20]Status: DisposedITAT Mumbai03 Jul 2025AY 2019-20

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…he usage of the word "shall" makes it a mandatory requirement. (Page 1 to 14 of Paper Book – II; Relevant para 25-29 on page 12-14) Reliance is placed on the decision of the Hon’ble Jurisdictional High Court in the case of CIT v.Smt. Godavaridevi Saraf [1978] 113 ITR 589 (Bom)(HC) wherein it was held that when section 140A(3) of the Act has already been declared ultra vires by competent High Court in country, authority like Tribunal acting anywhere in country has to respect law laid down by High Court, though of different State, so long as there is no contrary decision of any other High Court on that point. (Page…

J Kumar Infraprojects Limited, Mumbai vs. The Dy. Commissioner of Income Tax Central Circle -5(1), Mumbai

ITA 4149/MUM/2024[2018-19]Status: DisposedITAT Mumbai03 Jul 2025AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…sage of the word "shall" makes it a mandatory requirement. (Page 1 to 14 of Paper Book – II; Relevant para 25-29 on page 12-14) Reliance is placed on the decision of the Hon’ble Jurisdictional High Court in the case of CIT v.Smt. Godavaridevi Saraf [1978] 113 ITR 589 (Bom)(HC) wherein it was held that when section 140A(3) of the Act has already been declared ultra vires by competent High Court in country, authority like Tribunal acting anywhere in country has to respect law laid down by High Court, though of different State, so long as there is no contrary decision of any other High Court on that point…

J Kumar Infraprojects Limited, Mumbai vs. The Dy. Commissioner of Income Tax Central Circle -5(1), Mumbai

ITA 4148/MUM/2024[2017-18]Status: DisposedITAT Mumbai03 Jul 2025AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…he usage of the word "shall" makes it a mandatory requirement. (Page 1 to 14 of Paper Book – II; Relevant para 25-29 on page 12-14) Reliance is placed on the decision of the Hon’ble Jurisdictional High Court in the case of CIT v.Smt. Godavaridevi Saraf [1978] 113 ITR 589 (Bom)(HC) wherein it was held that when section 140A(3) of the Act has already been declared ultra vires by competent High Court in country, authority like Tribunal acting anywhere in country has to respect law laid down by High Court, though of different State, so long as there is no contrary decision of any other High Court on that point. (Page…

J Kumar Infraprojects Limited, Mumbai vs. The Dy. Commissioner of Income Tax Central Circle -5(1), Mumbai

ITA 4147/MUM/2024[2016-17]Status: DisposedITAT Mumbai03 Jul 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankar

Section 250Section 69A

…he usage of the word "shall" makes it a mandatory requirement. (Page 1 to 14 of Paper Book – II; Relevant para 25-29 on page 12-14) Reliance is placed on the decision of the Hon’ble Jurisdictional High Court in the case of CIT v.Smt. Godavaridevi Saraf [1978] 113 ITR 589 (Bom)(HC) wherein it was held that when section 140A(3) of the Act has already been declared ultra vires by competent High Court in country, authority like Tribunal acting anywhere in country has to respect law laid down by High Court, though of different State, so long as there is no contrary decision of any other High Court on that point. (Page…

DCIT Circle-5(1), Kolkata vs. S K Sarawagi and Company Pvt Ltd, Kolkata

Appeals are partly allowed

ITA 151/KOL/2024[2016-17]Status: DisposedITAT Kolkata25 Jun 2025AY 2016-17

Bench: The O/O Pcit-2, Kolkata 23.01.2024 Certificate Of Filing 2Nd Appeal Was Received From The O/O Pr. Cit-2, Kolkata 24.01.2024 Necessary Hardcopies Of Documents/ Paper/ Details Required For Filing 2Nd Appeal Before The Hon'Ble Itat, Kolkata Were Collected & Prepared. 25.01.2024 2Nd Appeal Was Filed

Section 250Section 92B

…ing on the Tribunal, it should respect the law laid down by another High Court." It has been stated, inter alia, by the ITAT, Mumbai Bench that: "Our view is fortified by the decision of the Hon'ble Bombay High Court in CIT v. Smt. Godavaridevi Saraf [1978] 113 ITR 589, wherein it was held that unless a contrary decision is given by a competent High Court which is binding on the Tribunal in Bombay, it should respect the law laid down by another High Court. It observed as under: It should not be overlooked that the Income-tax Act is an All-India stature and if an Income-tax Tribunal in Madras, in view of the de…

DCIT, Circle-5(1), Kolkata vs. S K Sarawagi and Company Private Limited, Kolkata

Appeals are partly allowed

ITA 150/KOL/2024[2015-16]Status: DisposedITAT Kolkata25 Jun 2025AY 2015-16

Bench: The O/O Pcit-2, Kolkata 23.01.2024 Certificate Of Filing 2Nd Appeal Was Received From The O/O Pr. Cit-2, Kolkata 24.01.2024 Necessary Hardcopies Of Documents/ Paper/ Details Required For Filing 2Nd Appeal Before The Hon’Ble Itat, Kolkata Were Collected & Prepared. 25.01.2024 2Nd Appeal Was Filed

Section 250Section 92B

…nding on the Tribunal, it should respect the law laid down by another High Court." It has been stated, inter alia, by the ITAT, Mumbai Bench that: "Our view is fortified by the decision of the Hon’ble Bombay High Court in CIT v. Smt. Godavaridevi Saraf [1978] 113 ITR 589, wherein it was held that unless a contrary decision is given by a competent High Court which is binding on the Tribunal in Bombay, it should respect the law laid down by another High Court. It observed as under: It should not be overlooked that the Income-tax Act is an All-India stature and if an Income-tax Tribunal in Madras, in view of the de…

Shree Cement Limited, Bangur Nagar vs. ACIT, Central Circle, Ajmer

In the result, the appeal of the assessee - appellant in ITA No

ITA 1517/JPR/2024[2019-2020]Status: DisposedITAT Jaipur24 Jun 2025AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Dilip B. Desai, FCAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115JSection 143(1)Section 254Section 36(1)(va)Section 80Section 801A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 1517/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2019-20 cuke Shree Cement Limited Assistant Commissioner of Vs. Admin Block Masuda Road, Income Tax, Beawar [Raj.] , H. O. Beawar, Central Circle, Ajmer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh…

Shah Nivas Coop Hsg Society Ltd, Mumbai vs. ITO Ward 25(1)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2770/MUM/2025[2021-22]Status: DisposedITAT Mumbai24 Jun 2025AY 2021-22

Bench: Shri Sandeep Gosainआयकर अपील सुं./Ita No. 2770/Mum/2025 (नििाारण वर्ा / Assessment Year :2021-22) Shah Nivas Co. Op. Hsg. V/S. Ito Ward 25(1)(1) Society Ltd. बिाम Kautilya Bhavan, Bandra 65, Abhishek, S. V. Road, Kurla Complex, Mumbai- Irla Bridge, Mumbai, 400051 Maharashtra-400058 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadts9314E Appellant/अपीलार्थी .. Respondent/प्रनिवादी

For Appellant: Shri Ashok MehtaFor Respondent: Shri Ram Krishn Kedia
Section 250Section 56Section 6(5)Section 8Section 80P(2)(d)

…members. F) The Learned CIT Appeals erred in not considering the direct judgments of High Court of Gujarat and the Jurisdictional ITAT Mumbai in violation of the Legal principals laid down by the Hon'ble Bombay High court in the case of CIT Vs. Godavari Saraf 113 ITR 589 (Bombay) and is therefore in contempt of the High Court. 6. Without prejudice to the above grounds of appeal, the assessee pleads for reimbursement of cost of Rs 10,000 in addition to legal fees for forcing the assessee to file an appeal by ignoring CBDT circulars and laid down legal principals of grounds of natural justice.” P a g e | 3 A.Y. 20…

ACIT-6(1)(1), Mumbi, Mumbai vs. Alok Industries Ltd., Mumbai

ITA 727/MUM/2025[2008-09]Status: DisposedITAT Mumbai30 May 2025AY 2008-09

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

Section 115JSection 143(3)Section 250

…e of law, the decisions of Hon'ble non- jurisdictional High Court are followed by the lower authorities on account of the persuasive effect of these decisions and on account of the concept of judicial propriety. In the case of CIT v. Godavaridevi Saraf [1978] 113 ITR 589 (Bom.), Hon'ble jurisdictional High Court took note of a nonjurisdictional High Court and held that the Tribunal, outside the jurisdiction of that Hon'ble High Court and in the absence of a jurisdictional High Court decision to the contrary, could not be faulted for following the same. Their Lordships observed that, "It should not be overlooked t…

ACIT-6(1)(1), Mumbai vs. Alok Industries Ltd., Mumbai

In the result, the appeal filed by the revenue is dismissed

ITA 726/MUM/2025[2006-07]Status: DisposedITAT Mumbai30 May 2025AY 2006-07

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

Section 115JSection 143(3)Section 250

…e of law, the decisions of Hon'ble non- jurisdictional High Court are followed by the lower authorities on account of the persuasive effect of these decisions and on account of the concept of judicial propriety. In the case of CIT v. Godavaridevi Saraf [1978] 113 ITR 589 (Bom.), Hon'ble jurisdictional High Court took note of a nonjurisdictional High Court and held that the Tribunal, outside the jurisdiction of that Hon'ble High Court and in the absence of a jurisdictional High Court decision to the contrary, could not be faulted for following the same. Their Lordships observed that, "It should not be overlooked t…