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

Dy. Commissioner of Income Tax, Circle-2(2), Hyderabad vs. Guruvayoor Infrastructure Private Limited, Hyderabad

In the result, appeal of the revenue is partly allowed for statistical purposes in above terms

ITA 381/HYD/2020[2017-18]Status: DisposedITAT Hyderabad31 May 2022AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Venkatraman IyerFor Respondent: Shri Y.V.S.T. Sai
Section 143

…e decision of Hon'ble ITAT Delhi Bench in the case of Minda Sai Guruvayoor Infrastructure Pvt. Ltd., Hyd. Ltd [2016] 69 taxmann.com 316 (Delhi - Trib.) wherein the Hon'ble ITAT relied on the decision of Bombay High Court in the case of Smt Godavaridevi Saraf (113 ITR 589) and decision of Supreme Court in the case of Central Excise v. Dunlop India Ltd. (1985j 154 ITR 172 (sq. As per these decisions, even the decision of a nonjurisdictional High Court is binding on the Bench of Hon'ble ITAT. The relevant portion of the decision is reproduced below. "In the hierarchical judicial system that we have in our country, a…

Dy. Commissioner of Income Tax, Circle-2(2), Hyderabad vs. Guruvayoor Infrastructure Private Limited, Hyderabad

In the result, appeal of the revenue is partly allowed for statistical purposes in above terms

ITA 380/HYD/2020[2013-14]Status: DisposedITAT Hyderabad31 May 2022AY 2013-14

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Venkatraman IyerFor Respondent: Shri Y.V.S.T. Sai
Section 143

…e decision of Hon'ble ITAT Delhi Bench in the case of Minda Sai Guruvayoor Infrastructure Pvt. Ltd., Hyd. Ltd [2016] 69 taxmann.com 316 (Delhi - Trib.) wherein the Hon'ble ITAT relied on the decision of Bombay High Court in the case of Smt Godavaridevi Saraf (113 ITR 589) and decision of Supreme Court in the case of Central Excise v. Dunlop India Ltd. (1985j 154 ITR 172 (sq. As per these decisions, even the decision of a nonjurisdictional High Court is binding on the Bench of Hon'ble ITAT. The relevant portion of the decision is reproduced below. "In the hierarchical judicial system that we have in our country, a…

Dy. Commissioner of Income Tax, Circle-2(2), Hyderabad vs. Guruvayoor Infrastructure Private Limited, Hyderabad

In the result, appeal of the revenue is partly allowed for statistical purposes in above terms

ITA 1641/HYD/2019[2016-17]Status: DisposedITAT Hyderabad31 May 2022AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Venkatraman IyerFor Respondent: Shri Y.V.S.T. Sai
Section 143

…e decision of Hon'ble ITAT Delhi Bench in the case of Minda Sai Guruvayoor Infrastructure Pvt. Ltd., Hyd. Ltd [2016] 69 taxmann.com 316 (Delhi - Trib.) wherein the Hon'ble ITAT relied on the decision of Bombay High Court in the case of Smt Godavaridevi Saraf (113 ITR 589) and decision of Supreme Court in the case of Central Excise v. Dunlop India Ltd. (1985j 154 ITR 172 (sq. As per these decisions, even the decision of a nonjurisdictional High Court is binding on the Bench of Hon'ble ITAT. The relevant portion of the decision is reproduced below. "In the hierarchical judicial system that we have in our country, a…

Dy. Commissioner of Income Tax, Circle-2(2), Hyderabad vs. Guruvayoor Infrastructure Privat Limited, Hyderabad

In the result, appeal of the revenue is partly allowed for statistical purposes in above terms

ITA 1640/HYD/2019[2015-16]Status: DisposedITAT Hyderabad31 May 2022AY 2015-16

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Venkatraman IyerFor Respondent: Shri Y.V.S.T. Sai
Section 143

…e decision of Hon'ble ITAT Delhi Bench in the case of Minda Sai Guruvayoor Infrastructure Pvt. Ltd., Hyd. Ltd [2016] 69 taxmann.com 316 (Delhi - Trib.) wherein the Hon'ble ITAT relied on the decision of Bombay High Court in the case of Smt Godavaridevi Saraf (113 ITR 589) and decision of Supreme Court in the case of Central Excise v. Dunlop India Ltd. (1985j 154 ITR 172 (sq. As per these decisions, even the decision of a nonjurisdictional High Court is binding on the Bench of Hon'ble ITAT. The relevant portion of the decision is reproduced below. "In the hierarchical judicial system that we have in our country, a…

Dy. Commissioner of Income Tax, Circle-2(2), Hyderabad vs. Guruvayoor Infrastructure Private Limited, Hyderabad

In the result, appeal of the revenue is partly allowed for statistical purposes in above terms

ITA 1639/HYD/2019[2014-15]Status: DisposedITAT Hyderabad31 May 2022AY 2014-15

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Venkatraman IyerFor Respondent: Shri Y.V.S.T. Sai
Section 143

…e decision of Hon'ble ITAT Delhi Bench in the case of Minda Sai Guruvayoor Infrastructure Pvt. Ltd., Hyd. Ltd [2016] 69 taxmann.com 316 (Delhi - Trib.) wherein the Hon'ble ITAT relied on the decision of Bombay High Court in the case of Smt Godavaridevi Saraf (113 ITR 589) and decision of Supreme Court in the case of Central Excise v. Dunlop India Ltd. (1985j 154 ITR 172 (sq. As per these decisions, even the decision of a nonjurisdictional High Court is binding on the Bench of Hon'ble ITAT. The relevant portion of the decision is reproduced below. "In the hierarchical judicial system that we have in our country, a…

Nishakar Educational Trust, Niali vs. ITO (Exemption), Bhubaneswar

In the result, appeal filed by the assessee is dismissed

ITA 133/CTK/2020[2013-14]Status: DisposedITAT Cuttack18 May 2022AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2013-14 Nishakar Nishakar Educational Educational Trust, Trust, Vs. Ito (Exemptions), Ito (Exemptions), At:Village Podana, Po: Kapasi, At:Village Podana, Po: Kapasi, Bhubaneswar Bhubaneswar Ps: Niali, Distl Cuttack Ps: Niali, Distl Cuttack Pan/Gir No. No.Aabtn 2929 A (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri K.K.Bal, Ar , Ar Revenue By : Shri S.C.Mohanty, Sr S.C.Mohanty, Sr Dr Date Of Hearing : 18 /5/ 20 / 2022 Date Of Pronouncement : 18 /5 5/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The This Is An Appeal Filed By The Assessee Against The Order Of The This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A),1, Bhubaneswar Cit(A),1, Bhubaneswar In Appeal No.0450/16-17 For The Assessment Year For The Assessment Year 2013-14. 2. Shri K.K.Bal, Ld Ar Appeared On Behalf Of The Assessee & Shri K.K.Bal, Ld Ar Appeared On Behalf Of The Assessee & Shri K.K.Bal, Ld Ar Appeared On Behalf Of The Assessee & Shri S.C.Mohanty, Ld Sr Dr Appeared On Behalf Of The Revenue. S.C.Mohanty, Ld Sr Dr Appeared On Behalf Of The Revenue. S.C.Mohanty, Ld Sr Dr Appeared On Behalf Of The Revenue.

For Appellant: Shri K.K.Bal, ARFor Respondent: Shri S.C.Mohanty, Sr
Section 11Section 127(2)(a)Section 12ASection 143(2)

…nal, unless there are strong reasons to deviate from the view expressed by the High Court. Otherwise, the hierarchical of judicial system would collapse”. Ld AR also placed reliance upon the decision of Hon’ble Bombay High Court in the case of Godabari Saraf, 113 ITR 589 (Bom), P a g e 10 | 20 Assessment Year : 2013-14 wherein, the Hon’ble High Court has held “until contrary decision is given by any other competent High Court, which is binding on a Tribunal in the State of Maharasthra, it has to proceed on the footing that the law declared by the High Court, though of another State, is the final law of the land…

Reliance Industries Ltd, Mumbai vs. Deputy Commissioner of Income Tax Large Taxpayer Unit-2, Mumbai

In the result, the ITA No

ITA 2876/MUM/2019[2015-16]Status: DisposedITAT Mumbai08 Mar 2022AY 2015-16
Section 143(3)Section 28

…ITA Nos.1645 & 2876/Mum/2019 ITA Nos.2344 & 3945/Mum/2019 Assessment Years: 2014-15 & 2015-16 Page 1 of 105 INCOME TAX APPELLATE TRIBUNAL MUMBAI ‗J‘ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Amarjit Singh (Judicial Member)] ITA Nos.2344 & 3945/Mum/2019 Assessment Years: 2014-15 & 2015-16 Deputy Commissioner of Income Unit (LTU-2) Mumbai. ………………….. Appellant Vs. Reliance Industries Limited ………………….. Respondent 3rd Floor, Maker Chamber-IV, 222, Nariman Point, Mumbai 400021 [PAN: AAACR5055K] ITA Nos.1645 & 2876/Mum/2019 Assessment Years: 2014-15 & 2015-16 Reliance Industries Limited ………………….. Appell…

DCIT (Ltu)-2, Mumbai vs. M/S Reliance Industries Ltd., Mumbai

In the result, the ITA No

ITA 2344/MUM/2019[2014-15]Status: DisposedITAT Mumbai08 Mar 2022AY 2014-15
Section 143(3)Section 28

…ITA Nos.1645 & 2876/Mum/2019 ITA Nos.2344 & 3945/Mum/2019 Assessment Years: 2014-15 & 2015-16 Page 1 of 105 INCOME TAX APPELLATE TRIBUNAL MUMBAI ‗J‘ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Amarjit Singh (Judicial Member)] ITA Nos.2344 & 3945/Mum/2019 Assessment Years: 2014-15 & 2015-16 Deputy Commissioner of Income Unit (LTU-2) Mumbai. ………………….. Appellant Vs. Reliance Industries Limited ………………….. Respondent 3rd Floor, Maker Chamber-IV, 222, Nariman Point, Mumbai 400021 [PAN: AAACR5055K] ITA Nos.1645 & 2876/Mum/2019 Assessment Years: 2014-15 & 2015-16 Reliance Industries Limited ………………….. Appell…

Reliance Industries Limited, Mumbai vs. ACIT, Mumbai

In the result, the ITA No

ITA 1645/MUM/2019[2014-15]Status: DisposedITAT Mumbai08 Mar 2022AY 2014-15
Section 143(3)Section 28

…ITA Nos.1645 & 2876/Mum/2019 ITA Nos.2344 & 3945/Mum/2019 Assessment Years: 2014-15 & 2015-16 Page 1 of 105 INCOME TAX APPELLATE TRIBUNAL MUMBAI ‗J‘ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Amarjit Singh (Judicial Member)] ITA Nos.2344 & 3945/Mum/2019 Assessment Years: 2014-15 & 2015-16 Deputy Commissioner of Income Unit (LTU-2) Mumbai. ………………….. Appellant Vs. Reliance Industries Limited ………………….. Respondent 3rd Floor, Maker Chamber-IV, 222, Nariman Point, Mumbai 400021 [PAN: AAACR5055K] ITA Nos.1645 & 2876/Mum/2019 Assessment Years: 2014-15 & 2015-16 Reliance Industries Limited ………………….. Appell…

ACIT, Circle- 19(1), New Delhi vs. Oriental Bank of Commerce, Gurgaon

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1812/DEL/2018[2015-16]Status: DisposedITAT Delhi04 Mar 2022AY 2015-16

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 1581/Del/2017 : Asstt. Year : 2012-13 Ita No. 1582/Del/2017 : Asstt. Year : 2013-14 Ita No. 1583/Del/2017 : Asstt. Year : 2014-15 Ita No. 1199/Del/2018 : Asstt. Year : 2015-16 Oriental Bank Of Commerce, Vs Addl. Cit, Central Accounts Office, Plot No. 5, Range-13 (Present Range-19) Sector-32, Institutional Area, New Delhi Gurgaon-122001 Dcit/Acit, Circle-19(1), New Delhi (Appellant) (Respondent) Pan No. Aaaco0191M

For Appellant: Sh. KVSR Krishna, CAFor Respondent: Ms. Sarita Kumari, CIT DR
Section 14A

…oordinate branches of the Tribunal have taken a particular view- as has been done by the CIT(A), and that it is not the view of Hon’ble jurisdictional High Court, as is laid down by Hon’ble Bombay High Court in the matter of CIT v. Godavari Devi Saraf [(1978) 113 ITR 589 (Bom.)]. In the ITA No.1581 & Ors./Del/2017 29 ITA No. 1199 & Ors./Del/2018 Oriental Bank of Commerce hierarchical judicial system that we have, wisdom of the Court below has to yield to higher wisdom of the Court above and, therefore, one a authority higher than this Tribunal has expressed an opinion on that issue, we are no longer at liberty…

Oriental Bank of Commerce, Gurgaon vs. ACIT, Circle- 19(1), New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1199/DEL/2018[2015-16]Status: DisposedITAT Delhi04 Mar 2022AY 2015-16

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 1581/Del/2017 : Asstt. Year : 2012-13 Ita No. 1582/Del/2017 : Asstt. Year : 2013-14 Ita No. 1583/Del/2017 : Asstt. Year : 2014-15 Ita No. 1199/Del/2018 : Asstt. Year : 2015-16 Oriental Bank Of Commerce, Vs Addl. Cit, Central Accounts Office, Plot No. 5, Range-13 (Present Range-19) Sector-32, Institutional Area, New Delhi Gurgaon-122001 Dcit/Acit, Circle-19(1), New Delhi (Appellant) (Respondent) Pan No. Aaaco0191M

For Appellant: Sh. KVSR Krishna, CAFor Respondent: Ms. Sarita Kumari, CIT DR
Section 14A

…oordinate branches of the Tribunal have taken a particular view- as has been done by the CIT(A), and that it is not the view of Hon’ble jurisdictional High Court, as is laid down by Hon’ble Bombay High Court in the matter of CIT v. Godavari Devi Saraf [(1978) 113 ITR 589 (Bom.)]. In the ITA No.1581 & Ors./Del/2017 29 ITA No. 1199 & Ors./Del/2018 Oriental Bank of Commerce hierarchical judicial system that we have, wisdom of the Court below has to yield to higher wisdom of the Court above and, therefore, one a authority higher than this Tribunal has expressed an opinion on that issue, we are no longer at liberty…

ACIT, New Delhi vs. M/S. Oriental Bank of Commerce, Gurgaon

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 2174/DEL/2017[2014-15]Status: DisposedITAT Delhi04 Mar 2022AY 2014-15

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 1581/Del/2017 : Asstt. Year : 2012-13 Ita No. 1582/Del/2017 : Asstt. Year : 2013-14 Ita No. 1583/Del/2017 : Asstt. Year : 2014-15 Ita No. 1199/Del/2018 : Asstt. Year : 2015-16 Oriental Bank Of Commerce, Vs Addl. Cit, Central Accounts Office, Plot No. 5, Range-13 (Present Range-19) Sector-32, Institutional Area, New Delhi Gurgaon-122001 Dcit/Acit, Circle-19(1), New Delhi (Appellant) (Respondent) Pan No. Aaaco0191M

For Appellant: Sh. KVSR Krishna, CAFor Respondent: Ms. Sarita Kumari, CIT DR
Section 14A

…oordinate branches of the Tribunal have taken a particular view- as has been done by the CIT(A), and that it is not the view of Hon’ble jurisdictional High Court, as is laid down by Hon’ble Bombay High Court in the matter of CIT v. Godavari Devi Saraf [(1978) 113 ITR 589 (Bom.)]. In the ITA No.1581 & Ors./Del/2017 29 ITA No. 1199 & Ors./Del/2018 Oriental Bank of Commerce hierarchical judicial system that we have, wisdom of the Court below has to yield to higher wisdom of the Court above and, therefore, one a authority higher than this Tribunal has expressed an opinion on that issue, we are no longer at liberty…

ACIT, New Delhi vs. M/S. Oriental Bank of Commerce, Gurgaon

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 2173/DEL/2017[2013-14]Status: DisposedITAT Delhi04 Mar 2022AY 2013-14

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 1581/Del/2017 : Asstt. Year : 2012-13 Ita No. 1582/Del/2017 : Asstt. Year : 2013-14 Ita No. 1583/Del/2017 : Asstt. Year : 2014-15 Ita No. 1199/Del/2018 : Asstt. Year : 2015-16 Oriental Bank Of Commerce, Vs Addl. Cit, Central Accounts Office, Plot No. 5, Range-13 (Present Range-19) Sector-32, Institutional Area, New Delhi Gurgaon-122001 Dcit/Acit, Circle-19(1), New Delhi (Appellant) (Respondent) Pan No. Aaaco0191M

For Appellant: Sh. KVSR Krishna, CAFor Respondent: Ms. Sarita Kumari, CIT DR
Section 14A

…oordinate branches of the Tribunal have taken a particular view- as has been done by the CIT(A), and that it is not the view of Hon’ble jurisdictional High Court, as is laid down by Hon’ble Bombay High Court in the matter of CIT v. Godavari Devi Saraf [(1978) 113 ITR 589 (Bom.)]. In the ITA No.1581 & Ors./Del/2017 29 ITA No. 1199 & Ors./Del/2018 Oriental Bank of Commerce hierarchical judicial system that we have, wisdom of the Court below has to yield to higher wisdom of the Court above and, therefore, one a authority higher than this Tribunal has expressed an opinion on that issue, we are no longer at liberty…

Oriental Bank of Commerce, Gurgaon vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1583/DEL/2017[2014-15]Status: DisposedITAT Delhi04 Mar 2022AY 2014-15

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 1581/Del/2017 : Asstt. Year : 2012-13 Ita No. 1582/Del/2017 : Asstt. Year : 2013-14 Ita No. 1583/Del/2017 : Asstt. Year : 2014-15 Ita No. 1199/Del/2018 : Asstt. Year : 2015-16 Oriental Bank Of Commerce, Vs Addl. Cit, Central Accounts Office, Plot No. 5, Range-13 (Present Range-19) Sector-32, Institutional Area, New Delhi Gurgaon-122001 Dcit/Acit, Circle-19(1), New Delhi (Appellant) (Respondent) Pan No. Aaaco0191M

For Appellant: Sh. KVSR Krishna, CAFor Respondent: Ms. Sarita Kumari, CIT DR
Section 14A

…oordinate branches of the Tribunal have taken a particular view- as has been done by the CIT(A), and that it is not the view of Hon’ble jurisdictional High Court, as is laid down by Hon’ble Bombay High Court in the matter of CIT v. Godavari Devi Saraf [(1978) 113 ITR 589 (Bom.)]. In the ITA No.1581 & Ors./Del/2017 29 ITA No. 1199 & Ors./Del/2018 Oriental Bank of Commerce hierarchical judicial system that we have, wisdom of the Court below has to yield to higher wisdom of the Court above and, therefore, one a authority higher than this Tribunal has expressed an opinion on that issue, we are no longer at liberty…

Oriental Bank of Commerce, Gurgaon vs. DCIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1582/DEL/2017[2013-14]Status: DisposedITAT Delhi04 Mar 2022AY 2013-14

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 1581/Del/2017 : Asstt. Year : 2012-13 Ita No. 1582/Del/2017 : Asstt. Year : 2013-14 Ita No. 1583/Del/2017 : Asstt. Year : 2014-15 Ita No. 1199/Del/2018 : Asstt. Year : 2015-16 Oriental Bank Of Commerce, Vs Addl. Cit, Central Accounts Office, Plot No. 5, Range-13 (Present Range-19) Sector-32, Institutional Area, New Delhi Gurgaon-122001 Dcit/Acit, Circle-19(1), New Delhi (Appellant) (Respondent) Pan No. Aaaco0191M

For Appellant: Sh. KVSR Krishna, CAFor Respondent: Ms. Sarita Kumari, CIT DR
Section 14A

…oordinate branches of the Tribunal have taken a particular view- as has been done by the CIT(A), and that it is not the view of Hon’ble jurisdictional High Court, as is laid down by Hon’ble Bombay High Court in the matter of CIT v. Godavari Devi Saraf [(1978) 113 ITR 589 (Bom.)]. In the ITA No.1581 & Ors./Del/2017 29 ITA No. 1199 & Ors./Del/2018 Oriental Bank of Commerce hierarchical judicial system that we have, wisdom of the Court below has to yield to higher wisdom of the Court above and, therefore, one a authority higher than this Tribunal has expressed an opinion on that issue, we are no longer at liberty…

Oriental Bank of Commerce, Gurgaon vs. Addl. CIT, New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1581/DEL/2017[2012-13]Status: DisposedITAT Delhi04 Mar 2022AY 2012-13

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 1581/Del/2017 : Asstt. Year : 2012-13 Ita No. 1582/Del/2017 : Asstt. Year : 2013-14 Ita No. 1583/Del/2017 : Asstt. Year : 2014-15 Ita No. 1199/Del/2018 : Asstt. Year : 2015-16 Oriental Bank Of Commerce, Vs Addl. Cit, Central Accounts Office, Plot No. 5, Range-13 (Present Range-19) Sector-32, Institutional Area, New Delhi Gurgaon-122001 Dcit/Acit, Circle-19(1), New Delhi (Appellant) (Respondent) Pan No. Aaaco0191M

For Appellant: Sh. KVSR Krishna, CAFor Respondent: Ms. Sarita Kumari, CIT DR
Section 14A

…oordinate branches of the Tribunal have taken a particular view- as has been done by the CIT(A), and that it is not the view of Hon’ble jurisdictional High Court, as is laid down by Hon’ble Bombay High Court in the matter of CIT v. Godavari Devi Saraf [(1978) 113 ITR 589 (Bom.)]. In the ITA No.1581 & Ors./Del/2017 29 ITA No. 1199 & Ors./Del/2018 Oriental Bank of Commerce hierarchical judicial system that we have, wisdom of the Court below has to yield to higher wisdom of the Court above and, therefore, one a authority higher than this Tribunal has expressed an opinion on that issue, we are no longer at liberty…

Barclays Bank Plc, Mumbai vs. CIT (International Taxation)-Range-1, Mumbai

In the result, the appeal by the assessee stands partly allowed

ITA 827/MUM/2021[2013-14]Status: DisposedITAT Mumbai03 Jan 2022AY 2013-14

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 143(3)Section 144C(13)Section 263Section 37

…on the subject, then the decision of the High Court on the issue has to be followed by the ITAT. Reliance is placed on the following decisions for this contention. i) ACCE V/s. Dunlop India Ltd. (1995) 154 ITR 172 (SC). ii) CIT v/s. Godavaridevi Saraf (1979) 113 ITR 589 (Born) where it was held that until the contrary decision is given by any other competent High Court, which is binding on our Tribunal in the state of Bombay, it has to be proceed on the footing that the law declared by the High Court, though of another state, is the final law of land. iii) Tej Intr. V/s. DCIT 2000 69 TTJ 650 (Del). 12. We have…

Siro Clinpharm P.Ltd, Mumbai vs. ITO RG 3(3)(2), Mumbai

In the result, the appeal is partly allowed in the terms indicated above

ITA 847/MUM/2016[2011-12]Status: DisposedITAT Mumbai09 Sept 2021AY 2011-12
For Appellant: Assessment year: 2011-12
Section 143(3)Section 92BSection 92C(3)

…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 Vs Godavari Devi Saraf [(1979) 113 ITR 589 (Bom)], Hon’ble jurisdictional High Court took note of a non- jurisdictional 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…

V Green Furnitures and Fixtures, Hyderabad vs. ITO- Ward7(2), Hyderabad

Appeal is treated as allowed for statistical purposes

ITA 138/HYD/2021[2018-19]Status: DisposedITAT Hyderabad17 May 2021AY 2018-19

Bench: Smt. P. Madhavi Devi

For Appellant: Sri Ravindra Chengi, A.RFor Respondent: Sri E. Sridhar, D.R
Section 139(1)Section 36(1)(va)

…oducts Ltd reported in 88 ITR 192 (SC) has held that if there are two views possible on the same issue, the one which is in favour of the assessee should be adopted Further, the Hon’ble Bombay High Court in the case of CIT vs Godavari Saraf reported in (1978) 113 ITR 589 (Bom.) has held that if there is no decision of the jurisdictional High Court then, the decision of the non-jurisdictional High Court is also binding. Therefore, considering the above, I hold that the decision of the Hon’ble Supreme Court in the case of CIT vs. Alom Extrusions Ltd (supra) is applicable to both the employer as well as employee’s c…

DCIT, Central Circle -1(2), Mumbai vs. M/S. Sejal Exports (India), Mumbai

In the result, appeal of the Revenue is dismissed

ITA 5062/MUM/2019[2014-15]Status: DisposedITAT Mumbai09 Mar 2021AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Vijay Kumar Menon
Section 132(4)Section 133(6)Section 143(1)Section 147

…xports (India) earlier decisions of this Tribunal even if we were a party to them. Such a High Court being a non-jurisdictional High Court does not alter the position as laid down by Hon'ble Bombay High Court in the matter of CIT v. Godavari Devi Saraf (1978) 113 ITR 589 (Bom). Therefore, we do not consider it permissible to rely upon the earlier decisions of this Tribunal even if one of them is by a Special Bench. It will be wholly inappropriate for us to choose views of one of the High Courts based on our perceptions about reasonableness of the respective viewpoints, as such an exercise will de lacto amount to…