CIT v. Sunil Kumar

212 ITR 238High Court1996#948 most cited

What is CIT v. Sunil Kumar authority for?

The decision of the jurisdictional High Court is binding on Income Tax Authorities and the Tribunal within its jurisdiction. Contrary decisions from other High Courts are not relevant, and a point decided by the jurisdictional High Court can no longer be considered a debatable issue.

112

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Also referred to as

CIT v. Sunil Kumar · Sunil Kumar · jurisdictional High Court · binding precedent · Income Tax Authorities · Income Tax Tribunal · conflicting High Court judgments · debatable issue · Section 148 · Section 68 · Section 10(38) · Section 147

Sections most often in play

Section 10(38)Section 147Section 148Section 68

Issues it is cited on

tax collected at sourcesection 200a(1)(c)section 200a(1)section 206csection 206section 200(3)section 200asection 234esection 200tax deducted at sourcesection 201section 20

Judgments citing CIT v. Sunil Kumar

Karnataka Grameen Bank, K R Nagar vs. Assistant Commissioner of Income Tax CPC-TDS, Ghaziabad

In the result, the appeals are allowed

ITA 661/BANG/2022[2014-15(26Q-Q3)]Status: HeardITAT Bangalore05 Sept 2022

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

…ed that in cases where there is a conflict ITA Nos.593 to 672/Bang/2022 Page 13 of 16 between the decisions of non-jurisdictional High Courts, the ITO must take the view which is in favour of the assessee and not against him. In CIT -vs.- Sunil Kumar (1996) 212 ITR 238 (Raj.) it was held that the decision of the Jurisdictional High Court is binding on the Income tax Authorities and the Tribunal within the jurisdiction of the Court and the contrary decision of another High Court is not relevant, and that a point decided by the Jurisdictional High Court can no longer be considered to be a debatable issue. In Bara…

Karnataka Grameen Bank, Immadihally vs. Assistant Commissioner of Income Tax CPC-TDS, Ghaziabad

In the result, the appeals are allowed

ITA 660/BANG/2022[2015-16(26Q-Q2)]Status: HeardITAT Bangalore05 Sept 2022

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

…ed that in cases where there is a conflict ITA Nos.593 to 672/Bang/2022 Page 13 of 16 between the decisions of non-jurisdictional High Courts, the ITO must take the view which is in favour of the assessee and not against him. In CIT -vs.- Sunil Kumar (1996) 212 ITR 238 (Raj.) it was held that the decision of the Jurisdictional High Court is binding on the Income tax Authorities and the Tribunal within the jurisdiction of the Court and the contrary decision of another High Court is not relevant, and that a point decided by the Jurisdictional High Court can no longer be considered to be a debatable issue. In Bara…

Karnataka Grameen Bank, Immadihally vs. Assistant Commissioner of Income Tax CPC-TDS, Ghaziabad

In the result, the appeals are allowed

ITA 659/BANG/2022[2015-16(26Q-Q1)]Status: HeardITAT Bangalore05 Sept 2022

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

…ed that in cases where there is a conflict ITA Nos.593 to 672/Bang/2022 Page 13 of 16 between the decisions of non-jurisdictional High Courts, the ITO must take the view which is in favour of the assessee and not against him. In CIT -vs.- Sunil Kumar (1996) 212 ITR 238 (Raj.) it was held that the decision of the Jurisdictional High Court is binding on the Income tax Authorities and the Tribunal within the jurisdiction of the Court and the contrary decision of another High Court is not relevant, and that a point decided by the Jurisdictional High Court can no longer be considered to be a debatable issue. In Bara…

Karnataka Grameen Bank, Immadihally vs. Assistant Commissioner of Income Tax CPC-TDS, Ghaziabad

In the result, the appeals are allowed

ITA 658/BANG/2022[2014-15(26Q-Q3)]Status: HeardITAT Bangalore05 Sept 2022

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

…ed that in cases where there is a conflict ITA Nos.593 to 672/Bang/2022 Page 13 of 16 between the decisions of non-jurisdictional High Courts, the ITO must take the view which is in favour of the assessee and not against him. In CIT -vs.- Sunil Kumar (1996) 212 ITR 238 (Raj.) it was held that the decision of the Jurisdictional High Court is binding on the Income tax Authorities and the Tribunal within the jurisdiction of the Court and the contrary decision of another High Court is not relevant, and that a point decided by the Jurisdictional High Court can no longer be considered to be a debatable issue. In Bara…

Karnataka Grameen Bank, Immadihally vs. Assistant Commissioner of Income Tax CPC-TDS, Ghaziabad

In the result, the appeals are allowed

ITA 657/BANG/2022[2014-15(26Q-Q2)]Status: HeardITAT Bangalore05 Sept 2022

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

…ed that in cases where there is a conflict ITA Nos.593 to 672/Bang/2022 Page 13 of 16 between the decisions of non-jurisdictional High Courts, the ITO must take the view which is in favour of the assessee and not against him. In CIT -vs.- Sunil Kumar (1996) 212 ITR 238 (Raj.) it was held that the decision of the Jurisdictional High Court is binding on the Income tax Authorities and the Tribunal within the jurisdiction of the Court and the contrary decision of another High Court is not relevant, and that a point decided by the Jurisdictional High Court can no longer be considered to be a debatable issue. In Bara…

Karnataka Grameen Bank, Immadihally vs. Assistant Commissioner of Income Tax CPC-TDS, Ghaziabad

In the result, the appeals are allowed

ITA 656/BANG/2022[2014-15(26Q-Q1)]Status: DisposedITAT Bangalore05 Sept 2022

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

…ed that in cases where there is a conflict ITA Nos.593 to 672/Bang/2022 Page 13 of 16 between the decisions of non-jurisdictional High Courts, the ITO must take the view which is in favour of the assessee and not against him. In CIT -vs.- Sunil Kumar (1996) 212 ITR 238 (Raj.) it was held that the decision of the Jurisdictional High Court is binding on the Income tax Authorities and the Tribunal within the jurisdiction of the Court and the contrary decision of another High Court is not relevant, and that a point decided by the Jurisdictional High Court can no longer be considered to be a debatable issue. In Bara…

Karnataka Grameen Bank, Huskur vs. Assistant Commissioner of Income Tax CPC-TDS, Ghaziabad

In the result, the appeals are allowed

ITA 655/BANG/2022[2013-14((26Q-Q4)]Status: HeardITAT Bangalore05 Sept 2022

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

…ed that in cases where there is a conflict ITA Nos.593 to 672/Bang/2022 Page 13 of 16 between the decisions of non-jurisdictional High Courts, the ITO must take the view which is in favour of the assessee and not against him. In CIT -vs.- Sunil Kumar (1996) 212 ITR 238 (Raj.) it was held that the decision of the Jurisdictional High Court is binding on the Income tax Authorities and the Tribunal within the jurisdiction of the Court and the contrary decision of another High Court is not relevant, and that a point decided by the Jurisdictional High Court can no longer be considered to be a debatable issue. In Bara…

Karnataka Grameen Bank, Huskur vs. Assistant Commissioner of Income Tax CPC-TDS, Ghaziabad

In the result, the appeals are allowed

ITA 654/BANG/2022[2015-16(26Q-Q2)]Status: HeardITAT Bangalore05 Sept 2022

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

…ed that in cases where there is a conflict ITA Nos.593 to 672/Bang/2022 Page 13 of 16 between the decisions of non-jurisdictional High Courts, the ITO must take the view which is in favour of the assessee and not against him. In CIT -vs.- Sunil Kumar (1996) 212 ITR 238 (Raj.) it was held that the decision of the Jurisdictional High Court is binding on the Income tax Authorities and the Tribunal within the jurisdiction of the Court and the contrary decision of another High Court is not relevant, and that a point decided by the Jurisdictional High Court can no longer be considered to be a debatable issue. In Bara…

Karnataka Grameen Bank, Hirisave vs. Assistant Commissioner of Income Tax CPC-TDS, Ghaziabad

In the result, the appeals are allowed

ITA 653/BANG/2022[2015-16(26Q-Q2)]Status: HeardITAT Bangalore05 Sept 2022

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

…ed that in cases where there is a conflict ITA Nos.593 to 672/Bang/2022 Page 13 of 16 between the decisions of non-jurisdictional High Courts, the ITO must take the view which is in favour of the assessee and not against him. In CIT -vs.- Sunil Kumar (1996) 212 ITR 238 (Raj.) it was held that the decision of the Jurisdictional High Court is binding on the Income tax Authorities and the Tribunal within the jurisdiction of the Court and the contrary decision of another High Court is not relevant, and that a point decided by the Jurisdictional High Court can no longer be considered to be a debatable issue. In Bara…

Karnataka Grameen Bank, Hirisave vs. Assistant Commissioner of Income Tax CPC-TDS, Ghaziabad

In the result, the appeals are allowed

ITA 652/BANG/2022[2014-15(26Q-Q3)]Status: HeardITAT Bangalore05 Sept 2022

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

…ed that in cases where there is a conflict ITA Nos.593 to 672/Bang/2022 Page 13 of 16 between the decisions of non-jurisdictional High Courts, the ITO must take the view which is in favour of the assessee and not against him. In CIT -vs.- Sunil Kumar (1996) 212 ITR 238 (Raj.) it was held that the decision of the Jurisdictional High Court is binding on the Income tax Authorities and the Tribunal within the jurisdiction of the Court and the contrary decision of another High Court is not relevant, and that a point decided by the Jurisdictional High Court can no longer be considered to be a debatable issue. In Bara…

Karnataka Grameen Bank, Hiremagaluru vs. Assistant Commissioner of Income Tax CPC-TDS, Ghaziabad

In the result, the appeals are allowed

ITA 651/BANG/2022[2013-14(26Q-Q3)]Status: HeardITAT Bangalore05 Sept 2022

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

…ed that in cases where there is a conflict ITA Nos.593 to 672/Bang/2022 Page 13 of 16 between the decisions of non-jurisdictional High Courts, the ITO must take the view which is in favour of the assessee and not against him. In CIT -vs.- Sunil Kumar (1996) 212 ITR 238 (Raj.) it was held that the decision of the Jurisdictional High Court is binding on the Income tax Authorities and the Tribunal within the jurisdiction of the Court and the contrary decision of another High Court is not relevant, and that a point decided by the Jurisdictional High Court can no longer be considered to be a debatable issue. In Bara…

Karnataka Grameen Bank, Hebbal vs. Assistant Commissioner of Income Tax CPC-TDS, Ghaziabad

In the result, the appeals are allowed

ITA 650/BANG/2022[2015-16(26Q-Q3)]Status: HeardITAT Bangalore05 Sept 2022

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

…ed that in cases where there is a conflict ITA Nos.593 to 672/Bang/2022 Page 13 of 16 between the decisions of non-jurisdictional High Courts, the ITO must take the view which is in favour of the assessee and not against him. In CIT -vs.- Sunil Kumar (1996) 212 ITR 238 (Raj.) it was held that the decision of the Jurisdictional High Court is binding on the Income tax Authorities and the Tribunal within the jurisdiction of the Court and the contrary decision of another High Court is not relevant, and that a point decided by the Jurisdictional High Court can no longer be considered to be a debatable issue. In Bara…

Karnataka Grameen Bank, Hebbal vs. Assistant Commissioner of Income Tax CPC-TDS, Ghaziabad

In the result, the appeals are allowed

ITA 649/BANG/2022[2014-15(26Q-Q3)]Status: HeardITAT Bangalore05 Sept 2022

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

…ed that in cases where there is a conflict ITA Nos.593 to 672/Bang/2022 Page 13 of 16 between the decisions of non-jurisdictional High Courts, the ITO must take the view which is in favour of the assessee and not against him. In CIT -vs.- Sunil Kumar (1996) 212 ITR 238 (Raj.) it was held that the decision of the Jurisdictional High Court is binding on the Income tax Authorities and the Tribunal within the jurisdiction of the Court and the contrary decision of another High Court is not relevant, and that a point decided by the Jurisdictional High Court can no longer be considered to be a debatable issue. In Bara…

Karnataka Grameen Bank, Gundlupet vs. Assistant Commissioner of Income Tax CPC-TDS, Ghaziabad

In the result, the appeals are allowed

ITA 648/BANG/2022[2015-16(26Q-Q4)]Status: HeardITAT Bangalore05 Sept 2022

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

…ed that in cases where there is a conflict ITA Nos.593 to 672/Bang/2022 Page 13 of 16 between the decisions of non-jurisdictional High Courts, the ITO must take the view which is in favour of the assessee and not against him. In CIT -vs.- Sunil Kumar (1996) 212 ITR 238 (Raj.) it was held that the decision of the Jurisdictional High Court is binding on the Income tax Authorities and the Tribunal within the jurisdiction of the Court and the contrary decision of another High Court is not relevant, and that a point decided by the Jurisdictional High Court can no longer be considered to be a debatable issue. In Bara…

Karnataka Grameen Bank, Gubbi vs. Assistant Commissioner of Income Tax CPC-TDS, Ghaziabad

In the result, the appeals are allowed

ITA 647/BANG/2022[2014-15(26Q-Q4)]Status: HeardITAT Bangalore05 Sept 2022

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

…ed that in cases where there is a conflict ITA Nos.593 to 672/Bang/2022 Page 13 of 16 between the decisions of non-jurisdictional High Courts, the ITO must take the view which is in favour of the assessee and not against him. In CIT -vs.- Sunil Kumar (1996) 212 ITR 238 (Raj.) it was held that the decision of the Jurisdictional High Court is binding on the Income tax Authorities and the Tribunal within the jurisdiction of the Court and the contrary decision of another High Court is not relevant, and that a point decided by the Jurisdictional High Court can no longer be considered to be a debatable issue. In Bara…

Karnataka Grameen Bank, Panchayath vs. Assistant Commissioner of Income Tax CPC-TDS, Ghaziabad

In the result, the appeals are allowed

ITA 646/BANG/2022[2015-16(26Q-Q2)]Status: HeardITAT Bangalore05 Sept 2022

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

…ed that in cases where there is a conflict ITA Nos.593 to 672/Bang/2022 Page 13 of 16 between the decisions of non-jurisdictional High Courts, the ITO must take the view which is in favour of the assessee and not against him. In CIT -vs.- Sunil Kumar (1996) 212 ITR 238 (Raj.) it was held that the decision of the Jurisdictional High Court is binding on the Income tax Authorities and the Tribunal within the jurisdiction of the Court and the contrary decision of another High Court is not relevant, and that a point decided by the Jurisdictional High Court can no longer be considered to be a debatable issue. In Bara…

Karnataka Grameen Bank, Panchayath vs. Assistant Commissioner of Income Tax CPC-TDS, Ghaziabad

In the result, the appeals are allowed

ITA 645/BANG/2022[2013-14(26Q-Q4)]Status: HeardITAT Bangalore05 Sept 2022

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

…ed that in cases where there is a conflict ITA Nos.593 to 672/Bang/2022 Page 13 of 16 between the decisions of non-jurisdictional High Courts, the ITO must take the view which is in favour of the assessee and not against him. In CIT -vs.- Sunil Kumar (1996) 212 ITR 238 (Raj.) it was held that the decision of the Jurisdictional High Court is binding on the Income tax Authorities and the Tribunal within the jurisdiction of the Court and the contrary decision of another High Court is not relevant, and that a point decided by the Jurisdictional High Court can no longer be considered to be a debatable issue. In Bara…

Karnataka Grameen Bank, Undiganalu vs. Assistant Commissioner of Income Tax CPC-TDS, Ghaziabad

In the result, the appeals are allowed

ITA 644/BANG/2022[2015-16(26Q1-Q1)]Status: HeardITAT Bangalore05 Sept 2022

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

…ed that in cases where there is a conflict ITA Nos.593 to 672/Bang/2022 Page 13 of 16 between the decisions of non-jurisdictional High Courts, the ITO must take the view which is in favour of the assessee and not against him. In CIT -vs.- Sunil Kumar (1996) 212 ITR 238 (Raj.) it was held that the decision of the Jurisdictional High Court is binding on the Income tax Authorities and the Tribunal within the jurisdiction of the Court and the contrary decision of another High Court is not relevant, and that a point decided by the Jurisdictional High Court can no longer be considered to be a debatable issue. In Bara…

Karnataka Grameen Bank, Turuvekere vs. Assistant Commissioner of Income Tax CPC-TDS, Ghaziabad

In the result, the appeals are allowed

ITA 643/BANG/2022[2014-15(26Q-Q1)]Status: HeardITAT Bangalore05 Sept 2022

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

…ed that in cases where there is a conflict ITA Nos.593 to 672/Bang/2022 Page 13 of 16 between the decisions of non-jurisdictional High Courts, the ITO must take the view which is in favour of the assessee and not against him. In CIT -vs.- Sunil Kumar (1996) 212 ITR 238 (Raj.) it was held that the decision of the Jurisdictional High Court is binding on the Income tax Authorities and the Tribunal within the jurisdiction of the Court and the contrary decision of another High Court is not relevant, and that a point decided by the Jurisdictional High Court can no longer be considered to be a debatable issue. In Bara…

Karnataka Grameen Bank, Nittur vs. Assistant Commissioner of Income Tax CPC-TDS, Ghaziabad

In the result, the appeals are allowed

ITA 642/BANG/2022[2015-16(26Q-Q3)]Status: HeardITAT Bangalore05 Sept 2022

Bench: Shri N. V. Vasudevan & Shri Chandra Poojari

…ed that in cases where there is a conflict ITA Nos.593 to 672/Bang/2022 Page 13 of 16 between the decisions of non-jurisdictional High Courts, the ITO must take the view which is in favour of the assessee and not against him. In CIT -vs.- Sunil Kumar (1996) 212 ITR 238 (Raj.) it was held that the decision of the Jurisdictional High Court is binding on the Income tax Authorities and the Tribunal within the jurisdiction of the Court and the contrary decision of another High Court is not relevant, and that a point decided by the Jurisdictional High Court can no longer be considered to be a debatable issue. In Bara…