M.M. Ipoh & Ors. v. CIT

67 ITR 106Supreme Court of India1968#3291 most cited

What is M.M. Ipoh & Ors. v. CIT authority for?

The doctrine of res judicata does not apply to income tax assessments, meaning a decision on a question of fact or law in one assessment year is not binding in another assessment year. Findings of fact in an earlier year can be cogent evidence, but are not conclusive for subsequent years.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

M.M. Ipoh & Ors. v. CIT · 67 ITR 106 · SC · 1968 · res judicata · income tax assessment · binding decision · subsequent year · facts and law · conclusive findings

Sections most often in play

Section 143(3)Section 1961Section 10AASection 10DSection 131 of the Income Tax ActSection 133(6) of the Income Tax ActSection 139Section 142(1)

Issues it is cited on

section 80absection 245d(4)section 80jsection 245don money receiptassessment order erroneousmanagement feessection 245revision u/s 263domestic companysection 80cforeign tax credit

Judgments citing M.M. Ipoh & Ors. v. CIT

M/S. Krishak Bharti Cooperative Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 2341/DEL/2017[2010-11]Status: DisposedITAT Delhi29 Dec 2021AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Kul Bharat

Section 143(3)Section 14ASection 263

…t view adopted by the Department itself whereas the principle of res- judicata is not applicable in income tax proceedings as held by the Apex court in the case of Joint Family of Udayan Chinu Bhai vs. CIT, 63 ITR 416(SC) and in the case of M.M. Ipoh vs. CIT, 67 ITR 106(SC) and new facts such as legal value of letter interpreting DT AA were expounded by CIT." 8. "On the facts and in the circumstances of the case, the Ld. CIT(A) did not consider the ratio of judgement of Hon'ble Supreme Court in the case of Tarulata Shyam, 108 ITR 345 wherein in was that held that there is no scope importing into the statute words…

Dy. Commissioner of Income Tax, Circle-1(2), Hyderabad vs. Blend Colours Private Limited, Hyderabad

In the result, the appeal of the revenue in ITA No

ITA 1185/HYD/2019[2015-16]Status: DisposedITAT Hyderabad22 Jul 2021AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2015-16 Blend Colours Pvt. Ltd., Vs. Dy. Commissioner Of Hyderabad. Income-Tax, Circle – 1(2), Pan – Aaccb 2492 A Hyderabad. (Appellant) (Respondent) Assessment Year: 2015-16 Dy. Commissioner Of Vs Blend Colours Pvt. Ltd., Income-Tax, Hyderabad. Circle – 1(2), Hyderabad. Pan – Aaccb 2492 A (Appellant) (Respondent) Assessee By: Shri Sidharth Toshnival Revenue By: Shri A. Sitarama Rao Date Of Hearing: 05/07/2021 Date Of Pronouncement: 22/07/2021

For Appellant: Shri Sidharth ToshnivalFor Respondent: Shri A. Sitarama Rao
Section 115JSection 143(2)Section 143(3)

…nder: i. The appellant stared that in preceding years' department has accepted its return and hence AO should have been consistent and allowed exemption u/s. 11 in this year also. In this regard it is mentioned that, in the case of M.M. Ipoh & Ors v. CIT (SC) 67 ITR 106 Hon'ble Apex court has observed that res judicata is not applicable as each assessment year is a separate proceeding. Similar observations were made by Hon'ble Supreme Court in the case of New Jehangir Vakil Mills Co Ltd. v. CIT (SC) 49 ITR 137, and Bharat Sanchar Nigam Ltd. v. Union of India [2006] 282 ITR 273. Further in the case of CIT v. Sesha…

Blend Colours Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-1(2), Hyderabad

In the result, the appeal of the revenue in ITA No

ITA 1137/HYD/2019[2015-16]Status: DisposedITAT Hyderabad22 Jul 2021AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2015-16 Blend Colours Pvt. Ltd., Vs. Dy. Commissioner Of Hyderabad. Income-Tax, Circle – 1(2), Pan – Aaccb 2492 A Hyderabad. (Appellant) (Respondent) Assessment Year: 2015-16 Dy. Commissioner Of Vs Blend Colours Pvt. Ltd., Income-Tax, Hyderabad. Circle – 1(2), Hyderabad. Pan – Aaccb 2492 A (Appellant) (Respondent) Assessee By: Shri Sidharth Toshnival Revenue By: Shri A. Sitarama Rao Date Of Hearing: 05/07/2021 Date Of Pronouncement: 22/07/2021

For Appellant: Shri Sidharth ToshnivalFor Respondent: Shri A. Sitarama Rao
Section 115JSection 143(2)Section 143(3)

…nder: i. The appellant stared that in preceding years' department has accepted its return and hence AO should have been consistent and allowed exemption u/s. 11 in this year also. In this regard it is mentioned that, in the case of M.M. Ipoh & Ors v. CIT (SC) 67 ITR 106 Hon'ble Apex court has observed that res judicata is not applicable as each assessment year is a separate proceeding. Similar observations were made by Hon'ble Supreme Court in the case of New Jehangir Vakil Mills Co Ltd. v. CIT (SC) 49 ITR 137, and Bharat Sanchar Nigam Ltd. v. Union of India [2006] 282 ITR 273. Further in the case of CIT v. Sesha…

DCIT (E)-1(1), Mumbai vs. Aditya Birla Foundation, Mumbai

In the result, Revenue’s appeal is partly allowed

ITA 4065/MUM/2019[2011-12]Status: DisposedITAT Mumbai16 Jun 2021AY 2011-12
Section 11Section 11(2)Section 12ASection 13(3)Section 143(2)Section 143(3)Section 145Section 154Section 25

…upport of his argument he placed reliance upon the following case laws :- • Dhondiram Dalichand Vs. CIT (81 ITR 609) • Daman Metallic Oxides Vs. CIT (ITA no. 7573/Mum/2011 dt. 23.5.2013) • CIT Vs. Thobhandas Jivanlal Gajjar (109 ITR 296) • M.M. Ipoh Vs. CIT (67 ITR 106) • CIT Vs. Seshasayee Industries Ltd. (242 ITR 691) • Dashmesh Transport Co.(P) Ltd. Vs. CIT (125 ITR 681) • Shriram Transport Finance Co. Ltd. Vs. ACIT (70 ITD 406) 10. Per contra, learned Counsel of the assessee submitted that this system has been followed for almost fifteen years and the Revenue has not objected. Learned Counsel further submitt…

ACIT 4(3)(1), Mumbai vs. The New Piece Goods Bazar Co. Ltd, Mumbai

In the result, the Revenues’s appeal is partly allowed for statistical purposes

ITA 6496/MUM/2017[2014-15]Status: DisposedITAT Mumbai25 Sept 2020AY 2014-15
For Appellant: Ms. Kavita P. Kaushik (DR)For Respondent: Sh. B.V. Jhaveri (Adv.)
Section 143(3)Section 22Section 24

…, it being trite law, is not applicable to the proceedings under the Act, for which reference, for the sake of completeness of this order, may be made to the decisions in New Jehangir Vakil Mills Co. Ltd. v. CIT [1963] 49 ITR 137 (SC); M.M. Ipoh v. CIT [1968] 67 ITR 106 (SC); and Bharat Sanchar Nigam Ltd. v. UoI [2006] 282 ITR 273 (SC), the facts of each of which are also telling. Tax proceedings are not in the nature of lis, and their premise, it may be appreciated, is the correct assessment of income as per law (Ahmedabad Electricity Co. Ltd. v. CIT [1993] 199 ITR 351 (Bom)(FB)). The decision in Radha Soami Sat…

Rolls-Royce Pic vs. Deputy Director of Income Tax Circle-2(1 ), International Taxation, New Delhi

ITA/973/2019HC Delhi02 Dec 2019

Bench: It, Pertaining To The Assessment Years 2004-05, 2005-06, 2006-07, 2007-08 & 2009-10. The Tribunal Has Rejected The Said Appeals Preferred By The Appellant, Inter Alia, On The Premise That This Court Has Held In Favour Of The Revenue Vide Its Decision Dated 30Th August, 2011 Reported As [2011] 13 Taxmann.Com 233 (Delhi) Rolls Royce

…d each assessment year has to be treated separately and the issues arising in each year have to be considered and examined separately. In this regard he placed reliance on the decision of the Supreme Court in M.M.Ipoh vs. Commissioner of Income Tax [1968] 67 ITR 106 (SC). He submits that the Supreme Court decision in Formula World Championship Ltd. vs. Commissioner of Income Tax, (International Taxation)-3 Delhi (2017) 394 ITR 80 was rendered after the earlier decision of this Court in the case of the appellant/assessee. He submits that the issue-whether RRIL constitutes PE of the appellant in the light…

Rolls-Royce Pic vs. Deputy Director of Income Tax, Circle 2(1) International Taxation New Delhi

ITA/972/2019HC Delhi02 Dec 2019

Bench: It, Pertaining To The Assessment Years 2004-05, 2005-06, 2006-07, 2007-08 & 2009-10. The Tribunal Has Rejected The Said Appeals Preferred By The Appellant, Inter Alia, On The Premise That This Court Has Held In Favour Of The Revenue Vide Its Decision Dated 30Th August, 2011 Reported As [2011] 13 Taxmann.Com 233 (Delhi) Rolls Royce

…d each assessment year has to be treated separately and the issues arising in each year have to be considered and examined separately. In this regard he placed reliance on the decision of the Supreme Court in M.M.Ipoh vs. Commissioner of Income Tax [1968] 67 ITR 106 (SC). He submits that the Supreme Court decision in Formula World Championship Ltd. vs. Commissioner of Income Tax, (International Taxation)-3 Delhi (2017) 394 ITR 80 was rendered after the earlier decision of this Court in the case of the appellant/assessee. He submits that the issue-whether RRIL constitutes PE of the appellant in the light…

Rolls-Royce Plc vs. Deputy Director of Income Tax, Circle-2(1), International Taxation, New Delhi

ITA/974/2019HC Delhi02 Dec 2019

Bench: It, Pertaining To The Assessment Years 2004-05, 2005-06, 2006-07, 2007-08 & 2009-10. The Tribunal Has Rejected The Said Appeals Preferred By The Appellant, Inter Alia, On The Premise That This Court Has Held In Favour Of The Revenue Vide Its Decision Dated 30Th August, 2011 Reported As [2011] 13 Taxmann.Com 233 (Delhi) Rolls Royce

…d each assessment year has to be treated separately and the issues arising in each year have to be considered and examined separately. In this regard he placed reliance on the decision of the Supreme Court in M.M.Ipoh vs. Commissioner of Income Tax [1968] 67 ITR 106 (SC). He submits that the Supreme Court decision in Formula World Championship Ltd. vs. Commissioner of Income Tax, (International Taxation)-3 Delhi (2017) 394 ITR 80 was rendered after the earlier decision of this Court in the case of the appellant/assessee. He submits that the issue-whether RRIL constitutes PE of the appellant in the light…

Rolls-Royce Plc vs. Deputy Director of Income Tax, Circle-2(1 ), International Taxation, New Delhi

ITA/969/2019HC Delhi02 Dec 2019

Bench: It, Pertaining To The Assessment Years 2004-05, 2005-06, 2006-07, 2007-08 & 2009-10. The Tribunal Has Rejected The Said Appeals Preferred By The Appellant, Inter Alia, On The Premise That This Court Has Held In Favour Of The Revenue Vide Its Decision Dated 30Th August, 2011 Reported As [2011] 13 Taxmann.Com 233 (Delhi) Rolls Royce

…d each assessment year has to be treated separately and the issues arising in each year have to be considered and examined separately. In this regard he placed reliance on the decision of the Supreme Court in M.M.Ipoh vs. Commissioner of Income Tax [1968] 67 ITR 106 (SC). He submits that the Supreme Court decision in Formula World Championship Ltd. vs. Commissioner of Income Tax, (International Taxation)-3 Delhi (2017) 394 ITR 80 was rendered after the earlier decision of this Court in the case of the appellant/assessee. He submits that the issue-whether RRIL constitutes PE of the appellant in the light…

M/S. Surendranagar District Co-Op. Milk Producers Union Ltd., Surendranagar vs. The DCIT, Surendranagr Circle, Surendranagar

Appeal of the assessee is dismissed

ITA 262/RJT/2018[2012-13]Status: DisposedITAT Rajkot20 Sept 2019AY 2012-13

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. No.262-263/Rjt/2018 ("नधा"रण वष" / Assessment Years: 2012-13 & 2013-14) बनाम/ M/S.Surendranagar District D.C.I.T, Co-Op. Milk Producers Surendranagar Circle, Vs. Union Ltd. Surendranagar. Wadhwan City, Surendranagar "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaas8375B (अपीलाथ" /Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से / Appellant By : Shri Kalpesh Doshi, A.R ""यथ" क" ओर से/Respondent By : Shri Jitender Kumar, Dr सुनवाई क" तार"ख / Date Of Hearing 17/09/2019 घोषणा क" तार"ख /Date Of Pronouncement 20/09/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Separate Orders Of The Learned Commissioner Of Income Tax (Appeals)-7, Ahmedabad [Ld. Cit(A) In Short] Of Even Dated 12/01/2018, Arising In The Matter Of Assessment Order Passed Under 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 26/03/2015 Relevant To Assessment Years (A.Ys) 20012-13 & 2013-14. Ita Nos.262-263/Rjt/2018 A.Y.S 2012-13 To 2013-14 First, We Take Up Ita No. 262/Rjt/2018 For A.Y. 2013-14

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri Jitender Kumar, DR
Section 194JSection 36Section 40Section 40A(3)Section 43BSection 48Section 80P(2)(b)Section 80P(2)(d)

…appellant's contention in this regard is rejected by relying upon the following decisions:- ITA Nos.262-263/RJT/2018 A.Y.s 2012-13 to 2013-14 (a) Res Judicata not applicable as each assessment year is a separate proceedings - M.M. Ipoh & Ors. Vs. CIT (SC) 67 ITR 106, New [ehanglr Vakil Mills Co. Ld. Vs. CIT (SC) 49 IR 137, Bharat Sanchar Nigam Limited & Anr. Vs. Union of India & Ors. (SC) 282 ITR 273. (b) The fact that its claim was not questioned in earlier years does not entitle the assessee to contend that the law should not be applied during the A.Y. - CIT Vs. Seshasayee Industries Ltd. (Mad.) 242 ITR 691…

The ITO, Ward-2(2), Jamnagar vs. Smt. Shitalben Saurabh Vora, Jamnagar

Appeal of the assessee is dismissed

ITA 651/RJT/2014[2003-04]Status: DisposedITAT Rajkot20 Sept 2019AY 2003-04

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./I.T.A. No.262-263/Rjt/2018 ("नधा"रण वष" / Assessment Years: 2012-13 & 2013-14) बनाम/ M/S.Surendranagar District D.C.I.T, Co-Op. Milk Producers Surendranagar Circle, Vs. Union Ltd. Surendranagar. Wadhwan City, Surendranagar "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaas8375B (अपीलाथ" /Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से / Appellant By : Shri Kalpesh Doshi, A.R ""यथ" क" ओर से/Respondent By : Shri Jitender Kumar, Dr सुनवाई क" तार"ख / Date Of Hearing 17/09/2019 घोषणा क" तार"ख /Date Of Pronouncement 20/09/2019 आदेश / O R D E R Per Waseem Ahmed: The Captioned Appeals Have Been Filed At The Instance Of The Assessee Against The Separate Orders Of The Learned Commissioner Of Income Tax (Appeals)-7, Ahmedabad [Ld. Cit(A) In Short] Of Even Dated 12/01/2018, Arising In The Matter Of Assessment Order Passed Under 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Dated 26/03/2015 Relevant To Assessment Years (A.Ys) 20012-13 & 2013-14. Ita Nos.262-263/Rjt/2018 A.Y.S 2012-13 To 2013-14 First, We Take Up Ita No. 262/Rjt/2018 For A.Y. 2013-14

For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri Jitender Kumar, DR
Section 194JSection 36Section 40Section 40A(3)Section 43BSection 48Section 80P(2)(b)Section 80P(2)(d)

…appellant's contention in this regard is rejected by relying upon the following decisions:- ITA Nos.262-263/RJT/2018 A.Y.s 2012-13 to 2013-14 (a) Res Judicata not applicable as each assessment year is a separate proceedings - M.M. Ipoh & Ors. Vs. CIT (SC) 67 ITR 106, New [ehanglr Vakil Mills Co. Ld. Vs. CIT (SC) 49 IR 137, Bharat Sanchar Nigam Limited & Anr. Vs. Union of India & Ors. (SC) 282 ITR 273. (b) The fact that its claim was not questioned in earlier years does not entitle the assessee to contend that the law should not be applied during the A.Y. - CIT Vs. Seshasayee Industries Ltd. (Mad.) 242 ITR 691…

M/S Sant Baba Bhag Singh Memorial Charitable Society, Jalandhar vs. D.C.I.T, Circle - 1 (Exemption), Chandigarh

In the result, the assessee’s appeal is partly allowed

ITA 432/ASR/2017[2014-15]Status: DisposedITAT Amritsar27 Feb 2019AY 2014-15

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 432/(Asr)/2017 Assessment Year: 2014-15

For Appellant: Sh. J. S. Bhasin (Adv.)For Respondent: Sh. Sandeep Chauhan, CIT-DR
Section 115BSection 12ASection 133(6)Section 143(3)Section 68

…nt are plenary, to make an assessment in accordance with law, consistent with the facts as found. Reference in this regard may be made to the decisions, inter alia, in New Jehangir Vakil Mills Co. Ltd. v. CIT [1963] 49 ITR 137 (SC) and M.M. Ipoh v. CIT [1967] 67 ITR 106 (SC) (also see para 3.6). 3.6 On the merits of the issue, the question to be answered therefore is whether any of the two sections, s. 115BBC and s. 115BBE, can be said to be applicable in the given facts and circumstances of the case. Where so, the assessment as framed shall hold; else not, i.e., irrespective of the assessments for the preceding…

Apne Aap Women Worlwide (India) Trust, Kolkatta vs. ITO (E) 1(1), Mumbai

Appeal stands allowed in terms of our above order

ITA 7373/MUM/2016[2012-13]Status: DisposedITAT Mumbai03 Oct 2018AY 2012-13

Bench: Shri C.N. Prasad, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./I.T.A. No.7373/Mum/2016 (िनधा"रणवष" / Assessment Year:2012-13) Apne Aap Women Worldwide (India) Trust Income Tax Officer (Exemption)-1(1) बनाम/ 1, Sashitala Road, Kidderpore Mumbai-400 020 Vs. Kolkata-700 023 "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aaata-8473-H (अपीलाथ"/Appellant) (""थ" / Respondent) : Revenue By : Rajesh Kumar Yadav,Ld.Dr : Shashi Tulsiyan, Ld. Ar Assessee By सुनवाई की तारीख/ : 09/07/2018 Date Of Hearing घोषणा की तारीख / : 03/10/2018 Date Of Pronouncement

For Respondent: Rajesh Kumar Yadav,Ld.DR
Section 11Section 11(1)(d)Section 13Section 13(1)(c)Section 13(3)Section 143(3)

…under: i. The appellant stared that in preceding years’ department has accepted its return and hence AO should have been consistent and allowed exemption u/s. 11 in this year also. In this regard it is mentioned that, in the case of M.M. Ipoh & Ors Vs CIT(SC) 67 ITR 106 Hon’ble Apex court has observed that res judicata is not applicable as each assessment year is a separate proceeding. Similar observations were made by Hon’ble Supreme Court in the case of New Jehangir Vakil Mills Co Ltd Vs CIT(SC) 49 ITR 137, and Bharat Sanchar Nigam Ltd & Anr.Vs Union of India & Ors (SC) 282 ITR 273. Further in the case of CIT V…

ACIT 7(2), Mumbai vs. Rupee Finance and Management P.Tld, Mumbai

In the result, appeals filed by the assessee for AYrs

ITA 5122/MUM/2014[2010-11]Status: DisposedITAT Mumbai26 Apr 2017AY 2010-11

Bench: Shri Saktijit Dey () & Shri Ashwani Taneja ()

Section 14Section 14ASection 36Section 36(1)(iii)

…e in the return of income. 8. Per contra, the Ld. DR vehemently opposed the submissions of the assessee and placed reliance upon the judgment of Hon’ble Supreme Court reported in the case of State of Karnataka vs Selvi J. Jayalalitha & Others and K Anbazhagan 67 ITR 106 (SC) for the proposition that once assessee has himself made a disallowance, then he cannot seek relief for the same at a subsequent stage. It was submitted by him that CIT(A) has rightly confirmed the impugned 5 Rupee Finance & Management Pvt Ltd disallowance and the orders passed by the lower authorities should be confirmed. 9. We have gone thr…

Royal Cushion Viyl Products Ltd, Mumbai vs. ACIT 9(3), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 6481/MUM/2011[2007-08]Status: DisposedITAT Mumbai30 Sept 2016AY 2007-08

Bench: Shri Saktijit Dey() & Shri N.K. Pradhan () Assessment Year: 2007-08

For Appellant: Shri Mayur A ShahFor Respondent: Smt. Amrita Singh
Section 143(3)Section 43B

…ng the rival submissions and perusing the relevant material on record, it is noticed that the AO has disallowed the interest in the impugned assessment year as it was disallowed in the preceding years. In Ipoh (MM) vs. CIT and Chettiappan (M) Vs. ITO (1968) 67 ITR 106 (SC), the Hon’ble Supreme Court has held that the doctrine of res judicata does not apply so as to make a decision on a question of fact or law in a proceeding for assessment in one year binding in another year. We find that in the impugned assessment year, the AO has not brought on record, material facts so as to 3 disallow the interest @ 15%. T…

Royal Cushion Vinyl Products Ltd, Mumbai vs. ACIT 9(3), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 6594/MUM/2010[2006-07]Status: DisposedITAT Mumbai30 Sept 2016AY 2006-07

Bench: Shri Saktijit Dey() & Shri N.K. Pradhan () Assessment Year:2006-07

For Appellant: Shri Mayur A ShahFor Respondent: Smt. Amrita Singh
Section 143(3)Section 43B

…the rival submissions and perusing the relevant material on record, it is noticed that the AO has disallowed the interest in the impugned assessment year as it was disallowed in the preceding two years. In Ipoh (MM) vs. CIT and Chettiappan (M) Vs. ITO (1968) 67 ITR 106 (SC), the Hon’ble Supreme Court has held that the doctrine of res judicata does not apply so as to make a decision on a question of fact or law in a proceeding for assessment in one year binding in another year. We find that in the impugned assessment year, the AO has not brought on record, material facts so as to disallow the interest @ 10% or…