Jain Exports (P) Ltd., and Others v. Union of India. &. Others

3 SCC 579Reported decision1988#17574 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 115JBSection 139(1)Section 142(1)Section 143(3)Section 263Section 80GSection 80IASection 80IA(4)

Issues it is cited on

section 26section 142personcompanysection 14section 143(3)indiatotal incomebusinessdocumentinterest

Judgments citing Jain Exports (P) Ltd., and Others v. Union of India. &. Others

Srk Constructions and Projects Private Limited, Hyderabad vs. DCIT, Circle-3(1), Hyderabad

In the result, ITA.No.389/Hyd

ITA 359/HYD/2022[2016-17]Status: DisposedITAT Hyderabad24 Apr 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri Mohd. Afzal, AdvocateFor Respondent: Shri LV Bhaskara Reddy, CIT-DR
Section 139(1)Section 143(3)Section 263

…d by a Superior Court or a different view is taken by the another Tribunal in the said jurisdiction. The canons of judicial discipline which have been brought out by the Hon'ble Supreme Court in Jain Exports (P) Ltd., and Others vs. Union of India. &. Others (3 SCC 579), Union of India & Others vs Kamlakshi Finance Corporation 155 ELT 433](SC) and 28 ITA.No.359/Hyd./2022, ITA.No.1415/Hyd./2019 And ITA.No.389/Hyd./2020 the Hon'ble AP High Court in the case of State of Andhra Pradesh vs. CTO (169 ITR 564/68 STC 177) are respectfully followed. The Hon'ble AP High Court in the case of State of Andhra Pradesh vs. CTO…

Dy. Commissioner of Income Tax, Circle-3(2), Hyderabad vs. Srk Construction Projects Private Limited, Hyderabad

In the result, ITA.No.389/Hyd

ITA 1415/HYD/2019[2016-17]Status: DisposedITAT Hyderabad24 Apr 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri Mohd. Afzal, AdvocateFor Respondent: Shri LV Bhaskara Reddy, CIT-DR
Section 139(1)Section 143(3)Section 263

…d by a Superior Court or a different view is taken by the another Tribunal in the said jurisdiction. The canons of judicial discipline which have been brought out by the Hon'ble Supreme Court in Jain Exports (P) Ltd., and Others vs. Union of India. &. Others (3 SCC 579), Union of India & Others vs Kamlakshi Finance Corporation 155 ELT 433](SC) and 28 ITA.No.359/Hyd./2022, ITA.No.1415/Hyd./2019 And ITA.No.389/Hyd./2020 the Hon'ble AP High Court in the case of State of Andhra Pradesh vs. CTO (169 ITR 564/68 STC 177) are respectfully followed. The Hon'ble AP High Court in the case of State of Andhra Pradesh vs. CTO…

Asstt. Commr. of Income Tax, Cen. Cir-1, Rajkot vs. Rajeshkumar Govindbhai Patel, Rajkot

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

ITA 26/RJT/2021[2007-08]Status: DisposedITAT Rajkot12 Apr 2023AY 2007-08

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 142Section 143Section 153A

…Tribunals subject to their supervisory jurisdiction within the State under Arts. 226 and 227 of the Constitution. The Board of Revenue cannot refuse to carry out the directions of the High Court. (1961) 1 SCR 474, Foll. (Para 12) Jain Exports vs. UOI (1988) 3 SCC 579 lays down the principle that in a tier system, decision of higher authorities are binding on lower I.T.A Nos. 25 & 25./Rjt/2021 and C.O. Nos. 1 & 2/Rjt/2021 A.Ys. 2006-07 & 07-08 Page No 46 ACIT vs. Shri Rajeshkumat G. Patel authorities and quasi- judicial Tribunals are also bound by this discipline. It has been observed by the Supreme Court in…

Asstt. Commr. of Income Tax, Cen. Cir-1, Rajkot vs. Rajeshkumar Govindbhai Patel, Rajkot

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

ITA 25/RJT/2021[2006-07]Status: DisposedITAT Rajkot12 Apr 2023AY 2006-07

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 142Section 143Section 153A

…Tribunals subject to their supervisory jurisdiction within the State under Arts. 226 and 227 of the Constitution. The Board of Revenue cannot refuse to carry out the directions of the High Court. (1961) 1 SCR 474, Foll. (Para 12) Jain Exports vs. UOI (1988) 3 SCC 579 lays down the principle that in a tier system, decision of higher authorities are binding on lower I.T.A Nos. 25 & 25./Rjt/2021 and C.O. Nos. 1 & 2/Rjt/2021 A.Ys. 2006-07 & 07-08 Page No 46 ACIT vs. Shri Rajeshkumat G. Patel authorities and quasi- judicial Tribunals are also bound by this discipline. It has been observed by the Supreme Court in…

Income Tax Officer, Ward-4, Warangal vs. Gyana Kumari Rojanala, Warangal

In the result the appeal is partly allowed

ITA 1779/HYD/2019[2016-17]Status: DisposedITAT Hyderabad30 Aug 2021AY 2016-17

Bench: Smt. P. Madhavi Devi & Shri L.P. Sahu

For Appellant: Shri A.V. Raghuram, ARFor Respondent: Dr. R. Deepak, D.R
Section 2(47)Section 45Section 53ASection 54Section 54F

…ed. In the context of the judicial decisions of the AP High Court which have been respectfully followed, the canons of judicial discipline which have been adhered to. The Hon'ble Supreme Court in Jain Exports (P) Ltd., and Others vs. Union of India &. Others [3 SCC 579], Union of India & Others vs Kamlakshi Finance Corporation [55 ELT 433](SC) and the Hon'ble AP High Court in the case of State of Andhra Pradesh vs. CTO (169 ITR 564) are respectfully followed. The Hon'ble AP High Court in the case of State of Andhra Pradesh vs. CTO (169 ITR 564) while adjudicating a contempt of court case held: "It is clear from t…

Jain Exports (P) Ltd., and Others v. Union of India. &. Others (3 SCC 579) — Cited in 5 Judgments | BharatTax