Dalbir Singh v. State of Punjab

SHINHAN BANK,MUMBAI vs. DCIT (IT) 4(2)(1), MUMBAI

In the result, the cross-objection is dismissed

…eme, in the case of Mavaliayi Service Cooperative Bank Ltd Vs CIT [(2021) 12 taxmann.com 161 (SC)], has observed as follows: 25. An illuminating discussion is to be found in the dissenting judgment of Justice A.P. Sen in Dalbir Singh v. State of Punjab [1979] 3 SCR 1059. Since the dissenting judgment refers to a principle of general application, not refuted by the majority, it is worth setting out this part of the judgment as follows: "With greatest respect, the majority decision in Rajendra Prasad case does not lay down any legal principle of general applicability. A decision on a question of sentence depending…

SHINHAN BANK,MUMBAI vs. DCIT (IT) 4(2)(1), MUMBAI

In the result, the cross-objection is dismissed

…eme, in the case of Mavaliayi Service Cooperative Bank Ltd Vs CIT [(2021) 12 taxmann.com 161 (SC)], has observed as follows: 25. An illuminating discussion is to be found in the dissenting judgment of Justice A.P. Sen in Dalbir Singh v. State of Punjab [1979] 3 SCR 1059. Since the dissenting judgment refers to a principle of general application, not refuted by the majority, it is worth setting out this part of the judgment as follows: "With greatest respect, the majority decision in Rajendra Prasad case does not lay down any legal principle of general applicability. A decision on a question of sentence depending…

SHINHAN BANK,MUMBAI vs. DDIT (IT) RG 2(1), MUMBAI

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

…me, in the case of Mavaliayi Service Cooperative Bank Ltd Vs CIT [(2021) 12 taxmann.com 161 (SC)], has observed as follows: 25. An illuminating discussion is to be found in the dissenting judgment of Justice A.P. Sen in Dalbir Singh v. State of Punjab [1979] 3 SCR 1059. Since the dissenting judgment refers to a principle of general application, not refuted by the majority, it is worth setting out this part of the judgment as follows: "With greatest respect, the majority decision in Rajendra Prasad case does not lay down any legal principle of general applicability. A decision on a question of sentence depending…

SHINHAN BANK,MUMBAI vs. DDIT (IT) RG 2(1), MUMBAI

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

…me, in the case of Mavaliayi Service Cooperative Bank Ltd Vs CIT [(2021) 12 taxmann.com 161 (SC)], has observed as follows: 25. An illuminating discussion is to be found in the dissenting judgment of Justice A.P. Sen in Dalbir Singh v. State of Punjab [1979] 3 SCR 1059. Since the dissenting judgment refers to a principle of general application, not refuted by the majority, it is worth setting out this part of the judgment as follows: "With greatest respect, the majority decision in Rajendra Prasad case does not lay down any legal principle of general applicability. A decision on a question of sentence depending…

JUMBO TECHNO SERVICES PVT LTD.,MUMBAI vs. ASST CIT 3 (3), MUMBAI

In the result, assessee’s appeal is allowed

Bench: Shri Shamim Yahya (Am) & Shri Rahul Chaudhary (Jm) I.T.A. No. 6802/Mum/2019 (Assessment Year 2010-11) Vs. Acit-3(3) Jumbo Techno Services Ltd. 171, C Wing, Mittal Court Aaykar Bhawan Nariman Point M.K.Road Mumbai-400 021 Mumbai-400 020 Pan : Aabcj8752C (Appellant) (Respondent) Shri Aakash Marthak Assessee By Department By Shri S.N.Kabra Date Of Hearing 01.02.2022 Date Of Pronouncement 03.02.2022

…ly an authority for what it actually decides. What is of the essence in a decision is its ratio and not every observation found therein, nor what logically follows from the various observations made in it. Then, it quotes Dalbir Singh v. State of Punjab[1919) 3 SCR 1059]. 3 Though it was from the dissenting judgment, Mavilayi points out, it remained uncontradicted by the majority: According to the well-settled theory of precedents every decision contains three basic ingredients: (i) findings of material facts, direct and inferential. An inferential finding of facts is the inference which the Judge draws from th…

SHORLINE HOTEL P. LTD.,MUMBAI vs. DY CIT- CC-1(2), MUMBAI

In the result, all these appeals by the assessee stand partly allowed

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

…ly an authority for what it actually decides. What is of the essence in a decision is its ratio and not every observation found therein, nor what logically follows from the various observations made in it. Then, it quotes Dalbir Singh v. State of Punjab[1919) 3 SCR 1059]. Though it was from the dissenting judgment, Mavilayi points out, it remained uncontradicted by the majority: According to the well-settled theory of precedents every decision contains three basic ingredients: (i) findings of material facts, direct and inferential. An inferential finding of facts is the inference which the Judge draws from the…

M/S APACE REALTY ,THANE vs. ITO WARD 2(1) , KALYAN

In the result, both the assessee’s appeals are allowed

Bench: Shri Shamim Yahya

…or what it actually decides. What is of the essence in a decision is its ratio and not every observation 9 Apace Realty found therein, nor what logically follows from the various observations made in it. Then, it quotes Dalbir Singh v. State of Punjab[1919) 3 SCR 1059]. Though it was from the dissenting judgment, Mavilayi points out, it remained uncontradicted by the majority: According to the well-settled theory of precedents every decision contains three basic ingredients: (i) findings of material facts, direct and inferential. An inferential finding of facts is the inference which the Judge draws from the…

SHRI RAJENDRA P. JAIN ,MUMBAI vs. DYCIT, CENTRAL CIR.-1(3), MUMBAI

In the result, assessee’s appeals are allowed

Bench: Shri Shamim Yahya (Am) & Shri Laliet Kumar (Jm) I.T.A. Nos. 190 To 192/Mum/2021 (Assessment Years : 2012-13,2013-14 & 2014-15) Rajendra P.Jain Dcit,Cc-1(3) Vs. A-1605, Samarpan 905, 9Th Floor Exotica, Off.Dattapada Old Cgo Building Road, Behind Metro Mall, Prathishta Bhawan Borivali(E) M.K.Road, Mumbai-400 066 Mumbai-400 020 Pan : Abhpj0579P (Appellant) (Respondent)

…what it actually decides. What is of the essence in a decision is its ratio and not every observation 5 Rajendra P.Jain found therein, nor what logically follows from the various observations made in it. Then, it quotes Dalbir Singh v. State of Punjab[1919) 3 SCR 1059]. Though it was from the dissenting judgment, Mavilayi points out, it remained uncontradicted by the majority: According to the well-settled theory of precedents every decision contains three basic ingredients: (i) findings of material facts, direct and inferential. An inferential finding of facts is the inference which the Judge draws from the d…

DY CIT CC 4 (1), MUMBAI vs. CENTAUR MERCHANTILE PVT LTD., MUMBAI

In the result, revenue’s appeals are dismissed

Bench: Shri Shamim Yahya (Am) & Shri Ravish Sood (Jm)

…ly an authority for what it actually decides. What is of the essence in a decision is its ratio and not every observation found therein, nor what logically follows from the various observations made in it. Then, it quotes Dalbir Singh v. State of Punjab[1919) 3 SCR 1059]. Though it was from the dissenting judgment, Mavilayi points out, it remained uncontradicted by the majority: According to the well-settled theory of precedents every decision contains three basic ingredients: (i) findings of material facts, direct and inferential. An inferential finding of facts is the inference which the Judge draws from the d…

DY CIT CC 2 (3), MUMBAI vs. MS PREITY ZINTA , MUMBAI

In the result, assessee’s cross objection is allowed and Revenue’s appeal is treated as infructuous

…ly an authority for what it actually decides. What is of the essence in a decision is its ratio and not every observation found therein, nor what logically follows from the various observations made in it. Then, it quotes Dalbir Singh v. State of Punjab[1919) 3 SCR 1059]. Though it was from the dissenting judgment, Mavilayi points out, it remained uncontradicted by the majority: According to the well-settled theory of precedents every decision contains three basic ingredients: (i) findings of material facts, direct and inferential. An inferential finding of facts is the inference which the Judge draws from the d…