CIT v. Shivsagar Estate

204 ITR 866High Court1993#4817 most cited

What is CIT v. Shivsagar Estate authority for?

Judicial discipline requires consistency in legal interpretation. Once a view is taken in a particular year, and absent contrary material, the same view should be followed to ensure finality in litigation.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2006 to 2026.

Also referred to as

CIT vs Shivsagar Estate · 204 ITR 866 · judicial discipline · consistency · finality of litigation · no contrary material · assessment procedure

Sections most often in play

Section 139Section 144Section 144BSection 147Section 148Section 2(47)(v)

Issues it is cited on

section 13section 144section 14indiatotal incomedocument

Judgments citing CIT v. Shivsagar Estate

ACIT CC 39, Mumbai vs. Laxmi Satyapal Jain, Mumbai

Appeal of the assessee is allowed

ITA 4726/MUM/2014[2010-11]Status: DisposedITAT Mumbai04 Feb 2016AY 2010-11
Section 143(3)

…ini N. Dalal 249 ITR 219 (SC) viii. Union of India vs Satish Pannalal Shah 249 ITR 221 ix. B.F.Varghese vs State of Kerala 72 ITR 726 (Ker.) x. CIT vs Narendra Doshi 254 ITR 606 (SC) xi. CIT vs Shivsagar Estate 257 ITR 59 (SC) xii. Pradip Ramanlal Seth vs UOI 204 ITR 866 (Guj.) xiii. Radhaswamy Satsang vs CIT 193 ITR 321 (SC) xiv. Aggarwal warehousing & Leasing Ltd. 257 ITR 235 (MP) The sum and substance of the aforesaid judicial pronouncements is that on the basis of principle of judicial discipline, consistency has to be followed and once in a particular year, if any view is taken, in the absence of any contrar…

E-City Investments & Holdings Co. Pvt. Ltd., Mumbai vs. D.C.I.T. RG. 8(1) (OSD), Mumbai

The appeal of the assessee is allowed

ITA 8382/MUM/2011[2008-09]Status: DisposedITAT Mumbai03 Feb 2016AY 2008-09

Bench: Shri Joginder Singh & Shri Ashwani Tanejaassessment Year: 2008-09 E-City Investments & Holdings Dcit, Company Private Limited, Range-8(1)(Osd), बनाम/ 844/4, Shah Industrial Estate, Aayakar Bhavan, Vs. Off. New Link Road, Opp. M.K. Road, Laxmi Industrial Estate, Mumbai-400020 Andheri (West), Mumbai-400053 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaace8030F "नधा"रती क" ओर से / Assessee By Shri Vijay Mehta राज"व क" ओर से / Revenue By Mr.J. Saravanan -Dr

Section 143(3)Section 36(1)(iii)

…ini N. Dalal 249 ITR 219 (SC) viii. Union of India vs Satish Pannalal Shah 249 ITR 221 ix. B.F.Varghese vs State of Kerala 72 ITR 726 (Ker.) x. CIT vs Narendra Doshi 254 ITR 606 (SC) xi. CIT vs Shivsagar Estate 257 ITR 59 (SC) xii. Pradip Ramanlal Seth vs UOI 204 ITR 866 (Guj.) xiii. Radhaswamy Satsang vs CIT 193 ITR 321 (SC) xiv. Agarwal warehousing & Leasing Ltd. 257 ITR 235 (MP) The sum and substance of the aforesaid judicial pronouncements is that on the basis of principle of judicial discipline, consistency has to be followed and once in a particular year, if any view is taken, in the absence of any contrar…

R. Kundan & Co., Mumbai vs. ITO WD 14(3)(2), Mumbai

ITA 6143/MUM/2013[2005-06]Status: DisposedITAT Mumbai29 Oct 2015AY 2005-06

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 132Section 5Section 6Section 6(1)(c)Section 9

…ini N. Dalal 249 ITR 219 (SC) viii. Union of India vs Satish Pannalal Shah 249 ITR 221 ix. B.F.Varghese vs State of Kerala 72 ITR 726 (Ker.) x. CIT vs Narendra Doshi 254 ITR 606 (SC) xi. CIT vs Shivsagar Estate 257 ITR 59 (SC) xii. Pradip Ramanlal Seth vs UOI 204 ITR 866 (Guj.) xiii. Radhaswamy Satsang vs CIT 193 ITR 321 (SC) xiv. Aggarwal warehousing & Leasing Ltd. 257 ITR 235 (MP) 6.4. The sum and substance of the aforesaid decisions is that on the basis of principle of judicial discipline, 69 Mr. Binod Kumar Singh consistency has to be followed and once in a particular year, if any view is taken, in the abs…

Sandvik Asia Ltd vs. Commnr.of Income Tax-I, Pune

In the result, the appeals stand allowed

C.A. No.-001337-001340 - 2005Supreme Court27 Jan 2006
For Respondent: Commissioner of Income Tax-I, Pune & Ors
Section 214Section 264

…s. Vs. Kaumudini Narayan Dalal & Anr., 249 ITR 219 (S.P. Bharucha, N. Santosh Hegde and Y.K. Sabharwal,JJ.) In this case, the Revenue followed the earlier judgment of the same High Court in the case of Pradip Ramanlal Sheth vs. Union of India [1993] 204 ITR 866. Enquiries with the registry reveal that no appeal against that judgment was preferred by the Revenue. This Court held thus: "If the Revenue did not accept the correctness of the judgment in the case of Pradip Ramanlal Sheth [1993] 204 ITR 866 (Guj), it should have preferred an appeal thereagainst and instructed counsel as to what the fate…