Instalment Supply (P) Ltd. v. Union of India

2 SCR 644Reported decision1962#10310 most cited

What is Instalment Supply (P) Ltd. v. Union of India authority for?

In matters of taxation, the principle of res judicata does not apply because each year's assessment is final only for that specific year and does not govern subsequent years.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2022.

Also referred to as

Instalment Supply (P) Ltd. v. Union of India · res judicata in taxation · tax assessment finality · separate assessment years · no res judicata for tax

Judgments citing Instalment Supply (P) Ltd. v. Union of India

M/S. S P Chips Potato Pvt. Ltd, Ahmedabad vs. DCIT, Circle-4(1)(4), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 548/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad29 Jun 2022AY 2014-15
For Appellant: Shri Sanjay R. Shah, A.RFor Respondent: Shri Anshu Prakash, CIT-D.R
Section 115JSection 143Section 263

…s in the previous year would not estop or operate as res judicata for subsequent year, [vide Maharana Mills (P.) Ltd. v. ITO1959 Supp. (2) SCR 547 : AIR 1959 SC 881; Visheshwar Singh v. CIT [1961] 3 SCR 287; Instalment Supp. (P.) Ltd. v. Union of India [1962] 2 SCR 644; New Jehangir Vakil Mills v. CIT [1964] 2 SCR 971; Amalgamated Coalfields Ltd. v. Janapada Sabha 1963 Supp. (1) SCR 172; Devilal v. STO [1965] 1 SCR 686; Udayan Chinubhai v. CIT [1967] 1 SCR 913; M.M. Ipoh v. CIT [1968] 1 SCR 65; Kapur Chand v. Tax Recovery Officer [1969] 1 SCR 691; CIT, W.B. v. Durga Prasad AIR 1971 SC 2439; Radhasoami Satsang v.…

Thedcit 1(1), Indore vs. M/S Ad-Manum Finance Ltd., Indore

In the result, Revenue’s appeal in ITANo

ITA 1/IND/2020[2011-12]Status: DisposedITAT Indore29 Jun 2021AY 2011-12

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2011-12

Section 143(3)Section 68

…ease be brought to the notice of all the ITOs so that further litigation on this account may be avoided.” Reliance were placed by the Ld. Counsel for the assessee on the following judgments; In Instalment Supply (P) Ltd & Ors Vs/ Union of India & Ors (1962) 2 SCR 644, it has been held as under:- “19. There is another answer to the point of res judicata raised on behalf of the petitioners, relying upon the decision of the Punjab High Court in Installment Supply Ltd, New Delhi v State of Delhi MANU/PH/0068/1956. It is well settled that in matters of taxation there is no question of res judicata because such year…

DCIT, Rourkela vs. Shri Prashant Kumar Ahluwalia, Sundergarh

In the result, appeal of the department is allowed and that of the

ITA 63/CTK/2015[2011-12]Status: DisposedITAT Cuttack17 Sept 2020AY 2011-12

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2011-2012

For Appellant: Shri Sunil Mishra, AdvocateFor Respondent: Shri M.K.Gautam, CIT, DR
Section 132(1)Section 139(1)Section 143(2)Section 144Section 145(3)Section 14ASection 153A

…ll settled that "each assessment year is a separate self-contained period and the doctrine of res judicata is not applicable to income tax proceedings". The ratio of the Hon'ble Supreme Court in the case of Instalment Supply (P) Ltd. v. Union of India, (1962) 2 SCR 644, 658 was cited which held that "it was well settled that in the matter of taxation there is no question of res judicata because each year's assessment is final only for that year and does not govern later years". The ratio of the Supreme Court in the case of New Jehangir Vakil Mills Co. Ltd. vs CIT, (1963) 49 ITR 137 was also cited which observed t…

M/S. Agrawal Coal Corp. (P) Ltd., Indore vs. ACIT-1(1), Indore

In the result the appeal of the assesse is allowed

ITA 776/IND/2019[2016-17]Status: DisposedITAT Indore24 Aug 2020AY 2016-17

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2016-17

Section 143(3)Section 40(1)(ii)

…ase be brought to the notice of all the ITOs so that further litigation on this account may be avoided.” Reliance were placed by the Ld. Counsel for the assessee on the following judgments; In Instalment Supply (P) Ltd & Ors Vs/ Union of India & Ors (1962) 2 SCR 644, it has been held as under:- “19. There is another answer to the point of res judicata Agrawal Coal Corporation Pvt. Ltd raised on behalf of the petitioners, relying upon the decision of the Punjab High Court in Installment Supply Ltd, New Delhi v State of Delhi MANU/PH/0068/1956. It is well settled that in matters of taxation there is no questio…

Deputy Commissioner of Income Tax 1 (1), Indore vs. M/S Agrawal Coal Corp. Pvt. Ltd., Indore

In the result all the three appeals of the revenue are

ITA 803/IND/2018[2014-15]Status: DisposedITAT Indore28 Nov 2019AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 143(3)Section 14A

…ase be brought to the notice of all the ITOs so that further litigation on this account may be avoided.” Reliance were placed by the Ld. Counsel for the assessee on the following judgments; In Instalment Supply (P) Ltd & Ors Vs/ Union of India & Ors (1962) 2 SCR 644, it has been held as under:- “19. There is another answer to the point of res judicata raised on behalf of the petitioners, relying upon the decision of the Punjab High Court in Installment Supply Ltd, New Delhi v State of Delhi MANU/PH/0068/1956. It is well settled that in matters of taxation there is no question of res judicata because such year…

DCIT !(1) Indore, Indore vs. Agrawal Coal Corporation (P) Ltd., Indore

In the result all the three appeals of the revenue are

ITA 802/IND/2018[2013-14]Status: DisposedITAT Indore28 Nov 2019AY 2013-14

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 143(3)Section 14A

…ase be brought to the notice of all the ITOs so that further litigation on this account may be avoided.” Reliance were placed by the Ld. Counsel for the assessee on the following judgments; In Instalment Supply (P) Ltd & Ors Vs/ Union of India & Ors (1962) 2 SCR 644, it has been held as under:- “19. There is another answer to the point of res judicata raised on behalf of the petitioners, relying upon the decision of the Punjab High Court in Installment Supply Ltd, New Delhi v State of Delhi MANU/PH/0068/1956. It is well settled that in matters of taxation there is no question of res judicata because such year…

Deputy Commissioner of Income Tax 1, Indore vs. M/S Agrawal Coal Corp. Pvt. Ltd., Indore

In the result all the three appeals of the revenue are

ITA 801/IND/2018[2012-13]Status: DisposedITAT Indore28 Nov 2019AY 2012-13

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 143(3)Section 14A

…ase be brought to the notice of all the ITOs so that further litigation on this account may be avoided.” Reliance were placed by the Ld. Counsel for the assessee on the following judgments; In Instalment Supply (P) Ltd & Ors Vs/ Union of India & Ors (1962) 2 SCR 644, it has been held as under:- “19. There is another answer to the point of res judicata raised on behalf of the petitioners, relying upon the decision of the Punjab High Court in Installment Supply Ltd, New Delhi v State of Delhi MANU/PH/0068/1956. It is well settled that in matters of taxation there is no question of res judicata because such year…

M/S Agrawal Coal Corp. Pvt. Ltd., Indore vs. Deputy Commissioner of Income Tax 1, Indore

In the result all the three appeals of the revenue are

ITA 778/IND/2018[2012-13]Status: DisposedITAT Indore28 Nov 2019AY 2012-13

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 143(3)Section 14A

…ase be brought to the notice of all the ITOs so that further litigation on this account may be avoided.” Reliance were placed by the Ld. Counsel for the assessee on the following judgments; In Instalment Supply (P) Ltd & Ors Vs/ Union of India & Ors (1962) 2 SCR 644, it has been held as under:- “19. There is another answer to the point of res judicata raised on behalf of the petitioners, relying upon the decision of the Punjab High Court in Installment Supply Ltd, New Delhi v State of Delhi MANU/PH/0068/1956. It is well settled that in matters of taxation there is no question of res judicata because such year…

DCIT, New Delhi vs. M/S. Anjala Exhibitors Pvt. Ltd., New Delhi

ITA 6147/DEL/2014[2010-11]Status: DisposedITAT Delhi06 Oct 2017AY 2010-11

Bench: Amit Shukla & Shri O.P. Kant

For Appellant: Shri Ranjan Chopra, AdvocateFor Respondent: Shri R.C. Danday, Sr. DR
Section 143Section 143(3)

…es in the previous year would not estop or operate as res judicata for subsequent year, (vide Maharan Mills (P) Ltd. vs ITO I959supp (2) SCR 547 : AIR 1959 SC 881 ; Pisheshwar Singh vs. C1T (1961) 3 SCR 287 ; Instalment Supp (P) Ltd. vs. Union of India (1962) 2 SCR 644; New Jehangir Vakil Mills vs, CIT (1964) 2 SCR 971; Page 6 of 13 Amalgamated Coalfields Ltd. vs. Janapada Sabha 1963 Supp (1) SCR 172 ; Devilal Vs. STO (1965) 1 SCR 686; Udatab Chinubhai vs. CIT (1967 )! SCR 913; M.MIpoh vs. CIT *1968) 1 SCR 65; Kapur Chand vs TRO (1969) 1 SCR 691; CIT vs Durga Prasad AIR 1971 SC 2439; Radhaswami Satsang vs. CIT (…

ACIT, New Delhi vs. M/S Anjala Exhibitors Pvt. Ltd., New Delhi

In the result the appeal of the revenue is dismissed

ITA 1492/DEL/2013[2008-09]Status: DisposedITAT Delhi23 Mar 2017AY 2008-09

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiacit, Vs. Anjala Exhibitors Pvt Ltd, Circle-1(1), 10796, Jhandewalan Road, New Delhi Nabi Karim, New Delhi Pan:Aaaca0219J (Appellant) (Respondent)

For Appellant: Sh. Ranjan Chabra, CAFor Respondent: Sh. SK Jain, DR
Section 143Section 24

…es in the previous year would not estop or operate as res judicata for subsequent year, (vide Maharan Mills (P) Ltd. vs ITO 1959supp (2) SCR 547 : AIR 1959 SC 881 ; Visheshwar Singh vs. CIT (1961) 3 SCR 287 ; Instalment Supp (P) Ltd. vs. Union of India (1962) 2 SCR 644; New Jehangir Vakil Mills vs. CIT (1964) 2 SCR 971; Amalgamated Coalfields Ltd. vs. Janapada Sabha 1963 Supp (1) SCR 172 ; Devilal Vs. STO (1965) 1 SCR 686; Udatab Chinubhai vs. CIT (1967 )1 SCR 913; M.M Ipoh vs. CIT *1968) 1 SCR 65; Kapur Chand vs TRO (1969) 1 SCR 691; CIT vs Durga Prasad AIR 1971 SC 2439; Radhaswami Satsang vs. CIT (1991) 100 CTR…

Instalment Supply (P) Ltd. v. Union of India (2 SCR 644) — Cited in 10 Judgments | BharatTax