CIT v. Kusum Bader

185 ITR 70High Court1990#10288 most cited

What is CIT v. Kusum Bader authority for?

A later authority cannot unsettle an earlier finding if all the facts were considered in the earlier decision and no fresh facts are available.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2018.

Also referred to as

CIT v Kusum Bader · 185 ITR 70 · unsettled earlier finding · no fresh facts · all facts considered · reassessment · revision · Assessing Officer · disallowance of interest

Judgments citing CIT v. Kusum Bader

M/S Kandoi Powders Mfg. Co. Pvt. Ltd., Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is allowed

ITA 417/JPR/2018[2014-15]Status: DisposedITAT Jaipur08 Jun 2018AY 2014-15
For Appellant: Shri S.L. Poddar (Adv)For Respondent: Smt. Seema Meena (JCIT)
Section 143(3)Section 40A(2)(b)

…CIT 195 ITR 769 (Raj) has also viewed that where no fresh facts were available before the authority giving the later decision, the authority was not entitled to unsettle the earlier finding. The Hon’ble Rajasthan High Court in the case of CIT Vs Kusum Bader 185 ITR 70 (Raj) has also held that where the authority giving the earlier decision had taken into consideration all the facts, the later authority was not entitled to unsettle the earlier finding. In this case, the nature of business of the assessee remained the same, the nature of books of account remains the same, the payment of interest also remains th…

A.C.I.T. 4(2), Mumbai vs. Vimla Suresh Jajoo, Mumbai

In the result, all the appeals of the Revenue are hereby dismissed and the appeal of the assessee i

ITA 4476/MUM/2012[2006-07]Status: DisposedITAT Mumbai22 Jan 2016AY 2006-07

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

For Appellant: Dr. Santosh Mankoskar, A.RFor Respondent: Shri Madhur Agarwal, D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.5442/M/2008, 4475/M/2012, 3053/M/2011, 5303/M/011 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09 ACIT, Shri Suresh K. Jajoo, 7/10, 1st Floor, Circle – 4(2), Room No.642, 6th Floor, Botawala Bldg., Vs. Aayakar Bhavan, Near Horniman Circle, M.K. Road, Fort, Mumbai - 400020 Mumbai – 400 001 PAN: AAFPJ 0070J (Appellant) (Respondent) ITA Nos.5441/M/2008, 2469/M/2009, 4476/M/2012, 5302/M/2011 Assessment Years: 2005-06, 2006-07, 2008-09 ACIT, Smt. Vimala S.…

A.C.I.T. 4(2), Mumbai vs. Suresh K. Jajoo, Mumbai

In the result, all the appeals of the Revenue are hereby dismissed and the appeal of the assessee i

ITA 4475/MUM/2012[2006-07]Status: DisposedITAT Mumbai22 Jan 2016AY 2006-07

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

For Appellant: Dr. Santosh Mankoskar, A.RFor Respondent: Shri Madhur Agarwal, D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.5442/M/2008, 4475/M/2012, 3053/M/2011, 5303/M/011 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09 ACIT, Shri Suresh K. Jajoo, 7/10, 1st Floor, Circle – 4(2), Room No.642, 6th Floor, Botawala Bldg., Vs. Aayakar Bhavan, Near Horniman Circle, M.K. Road, Fort, Mumbai - 400020 Mumbai – 400 001 PAN: AAFPJ 0070J (Appellant) (Respondent) ITA Nos.5441/M/2008, 2469/M/2009, 4476/M/2012, 5302/M/2011 Assessment Years: 2005-06, 2006-07, 2008-09 ACIT, Smt. Vimala S.…

Suresh K Jajoo, Mumbai vs. ACIT Cir 4(2), Mumbai

In the result, all the appeals of the Revenue are hereby dismissed and the appeal of the assessee i

ITA 4366/MUM/2012[2005-06]Status: DisposedITAT Mumbai22 Jan 2016AY 2005-06

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

For Appellant: Dr. Santosh Mankoskar, A.RFor Respondent: Shri Madhur Agarwal, D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.5442/M/2008, 4475/M/2012, 3053/M/2011, 5303/M/011 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09 ACIT, Shri Suresh K. Jajoo, 7/10, 1st Floor, Circle – 4(2), Room No.642, 6th Floor, Botawala Bldg., Vs. Aayakar Bhavan, Near Horniman Circle, M.K. Road, Fort, Mumbai - 400020 Mumbai – 400 001 PAN: AAFPJ 0070J (Appellant) (Respondent) ITA Nos.5441/M/2008, 2469/M/2009, 4476/M/2012, 5302/M/2011 Assessment Years: 2005-06, 2006-07, 2008-09 ACIT, Smt. Vimala S.…

ACIT Cir 4(2), Mumbai vs. Suresh K Jajoo, Mumbai

In the result, all the appeals of the Revenue are hereby dismissed and the appeal of the assessee i

ITA 5303/MUM/2011[2008-09]Status: DisposedITAT Mumbai22 Jan 2016AY 2008-09

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

For Appellant: Dr. Santosh Mankoskar, A.RFor Respondent: Shri Madhur Agarwal, D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.5442/M/2008, 4475/M/2012, 3053/M/2011, 5303/M/011 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09 ACIT, Shri Suresh K. Jajoo, 7/10, 1st Floor, Circle – 4(2), Room No.642, 6th Floor, Botawala Bldg., Vs. Aayakar Bhavan, Near Horniman Circle, M.K. Road, Fort, Mumbai - 400020 Mumbai – 400 001 PAN: AAFPJ 0070J (Appellant) (Respondent) ITA Nos.5441/M/2008, 2469/M/2009, 4476/M/2012, 5302/M/2011 Assessment Years: 2005-06, 2006-07, 2008-09 ACIT, Smt. Vimala S.…

ACIT Cir 4(2), Mumbai vs. Vimla S. Jajoo, Mumbai

In the result, all the appeals of the Revenue are hereby dismissed and the appeal of the assessee i

ITA 5302/MUM/2011[2008-09]Status: DisposedITAT Mumbai22 Jan 2016AY 2008-09

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

For Appellant: Dr. Santosh Mankoskar, A.RFor Respondent: Shri Madhur Agarwal, D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.5442/M/2008, 4475/M/2012, 3053/M/2011, 5303/M/011 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09 ACIT, Shri Suresh K. Jajoo, 7/10, 1st Floor, Circle – 4(2), Room No.642, 6th Floor, Botawala Bldg., Vs. Aayakar Bhavan, Near Horniman Circle, M.K. Road, Fort, Mumbai - 400020 Mumbai – 400 001 PAN: AAFPJ 0070J (Appellant) (Respondent) ITA Nos.5441/M/2008, 2469/M/2009, 4476/M/2012, 5302/M/2011 Assessment Years: 2005-06, 2006-07, 2008-09 ACIT, Smt. Vimala S.…

ACIT Cir 4(2), Mumbai vs. Suresh K Jajoo, Mumbai

In the result, all the appeals of the Revenue are hereby dismissed and the appeal of the assessee i

ITA 3053/MUM/2011[2007-08]Status: DisposedITAT Mumbai22 Jan 2016AY 2007-08

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

For Appellant: Dr. Santosh Mankoskar, A.RFor Respondent: Shri Madhur Agarwal, D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.5442/M/2008, 4475/M/2012, 3053/M/2011, 5303/M/011 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09 ACIT, Shri Suresh K. Jajoo, 7/10, 1st Floor, Circle – 4(2), Room No.642, 6th Floor, Botawala Bldg., Vs. Aayakar Bhavan, Near Horniman Circle, M.K. Road, Fort, Mumbai - 400020 Mumbai – 400 001 PAN: AAFPJ 0070J (Appellant) (Respondent) ITA Nos.5441/M/2008, 2469/M/2009, 4476/M/2012, 5302/M/2011 Assessment Years: 2005-06, 2006-07, 2008-09 ACIT, Smt. Vimala S.…

DCIT 4(2), Mumbai vs. Vimla S. Jajoo, Mumbai

In the result, all the appeals of the Revenue are hereby dismissed and the appeal of the assessee i

ITA 2469/MUM/2009[2005-2006]Status: DisposedITAT Mumbai22 Jan 2016AY 2005-2006

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

For Appellant: Dr. Santosh Mankoskar, A.RFor Respondent: Shri Madhur Agarwal, D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.5442/M/2008, 4475/M/2012, 3053/M/2011, 5303/M/011 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09 ACIT, Shri Suresh K. Jajoo, 7/10, 1st Floor, Circle – 4(2), Room No.642, 6th Floor, Botawala Bldg., Vs. Aayakar Bhavan, Near Horniman Circle, M.K. Road, Fort, Mumbai - 400020 Mumbai – 400 001 PAN: AAFPJ 0070J (Appellant) (Respondent) ITA Nos.5441/M/2008, 2469/M/2009, 4476/M/2012, 5302/M/2011 Assessment Years: 2005-06, 2006-07, 2008-09 ACIT, Smt. Vimala S.…

ACIT Cir-4(2), Mumbai vs. M/S. Suresh K. Jajoo, Mumbai

In the result, all the appeals of the Revenue are hereby dismissed and the appeal of the assessee i

ITA 5442/MUM/2008[2005-2006]Status: DisposedITAT Mumbai22 Jan 2016AY 2005-2006

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

For Appellant: Dr. Santosh Mankoskar, A.RFor Respondent: Shri Madhur Agarwal, D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.5442/M/2008, 4475/M/2012, 3053/M/2011, 5303/M/011 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09 ACIT, Shri Suresh K. Jajoo, 7/10, 1st Floor, Circle – 4(2), Room No.642, 6th Floor, Botawala Bldg., Vs. Aayakar Bhavan, Near Horniman Circle, M.K. Road, Fort, Mumbai - 400020 Mumbai – 400 001 PAN: AAFPJ 0070J (Appellant) (Respondent) ITA Nos.5441/M/2008, 2469/M/2009, 4476/M/2012, 5302/M/2011 Assessment Years: 2005-06, 2006-07, 2008-09 ACIT, Smt. Vimala S.…

ACIT Cir-4(2), Mumbai vs. M/S. Vimla S. Jajoo, Mumbai

In the result, all the appeals of the Revenue are hereby dismissed and the appeal of the assessee i

ITA 5441/MUM/2008[2005-2006]Status: DisposedITAT Mumbai22 Jan 2016AY 2005-2006

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

For Appellant: Dr. Santosh Mankoskar, A.RFor Respondent: Shri Madhur Agarwal, D.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA Nos.5442/M/2008, 4475/M/2012, 3053/M/2011, 5303/M/011 Assessment Years: 2005-06, 2006-07, 2007-08, 2008-09 ACIT, Shri Suresh K. Jajoo, 7/10, 1st Floor, Circle – 4(2), Room No.642, 6th Floor, Botawala Bldg., Vs. Aayakar Bhavan, Near Horniman Circle, M.K. Road, Fort, Mumbai - 400020 Mumbai – 400 001 PAN: AAFPJ 0070J (Appellant) (Respondent) ITA Nos.5441/M/2008, 2469/M/2009, 4476/M/2012, 5302/M/2011 Assessment Years: 2005-06, 2006-07, 2008-09 ACIT, Smt. Vimala S.…

CIT v. Kusum Bader (185 ITR 70) — Cited in 10 Judgments | BharatTax