Rishi Roop Chemical Co. (P.) Ltd. v. ITO

36 ITD 35Income Tax Appellate Tribunal1991#4410 most cited

What is Rishi Roop Chemical Co. (P.) Ltd. v. ITO authority for?

A non-jurisdictional High Court judgment is generally binding on the Income Tax Appellate Tribunal, even if it conflicts with a Special Bench decision.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2022.

Also referred to as

Rishi Roop Chemical Co. v. ITO · 36 ITD 35 · non-jurisdictional High Court · binding precedent · ITAT · Special Bench · jurisdictional High Court

Judgments citing Rishi Roop Chemical Co. (P.) Ltd. v. ITO

MADHYANCHAL GRAMIN BANK ,TENDUKHEDA BRANCH., SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 77/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…the decision by the non-jurisdictional High Court, even if it is 17 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) the sole decision on the point, may not be followed, as explained in Rishi Roop Chemical Co. (P.) Ltd. vs. ITO [1991] 36 ITD 35 (Del)(SB). Reference in this context be also made to the decision in CIT v. Mirza Ataullaha Baig & Anr. [1993] 202 ITR 291 (Bom), subjecting the doctrine of beneficial interpretation to the existence of an ambiguity in law, which in fact, as explained time and again by the Apex Court, is the premise of this doctrine. We have already explained with…

MADHYANCHAL GRAMIN BANK ,MANDI ROAD NOWGONG BRANCH., SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 76/JAB/2022[2013-14]Status: DisposedITAT Jabalpur13 Sept 2022AY 2013-14

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…the decision by the non-jurisdictional High Court, even if it is 17 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) the sole decision on the point, may not be followed, as explained in Rishi Roop Chemical Co. (P.) Ltd. vs. ITO [1991] 36 ITD 35 (Del)(SB). Reference in this context be also made to the decision in CIT v. Mirza Ataullaha Baig & Anr. [1993] 202 ITR 291 (Bom), subjecting the doctrine of beneficial interpretation to the existence of an ambiguity in law, which in fact, as explained time and again by the Apex Court, is the premise of this doctrine. We have already explained with…

MADHYANCHAL GRAMIN BANK ,BUXWAHA BRANCH., SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 75/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…the decision by the non-jurisdictional High Court, even if it is 17 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) the sole decision on the point, may not be followed, as explained in Rishi Roop Chemical Co. (P.) Ltd. vs. ITO [1991] 36 ITD 35 (Del)(SB). Reference in this context be also made to the decision in CIT v. Mirza Ataullaha Baig & Anr. [1993] 202 ITR 291 (Bom), subjecting the doctrine of beneficial interpretation to the existence of an ambiguity in law, which in fact, as explained time and again by the Apex Court, is the premise of this doctrine. We have already explained with…

MADHYANCHAL GRAMIN BANK ,KISHANGARH BRANCH., SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 74/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…the decision by the non-jurisdictional High Court, even if it is 17 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) the sole decision on the point, may not be followed, as explained in Rishi Roop Chemical Co. (P.) Ltd. vs. ITO [1991] 36 ITD 35 (Del)(SB). Reference in this context be also made to the decision in CIT v. Mirza Ataullaha Baig & Anr. [1993] 202 ITR 291 (Bom), subjecting the doctrine of beneficial interpretation to the existence of an ambiguity in law, which in fact, as explained time and again by the Apex Court, is the premise of this doctrine. We have already explained with…

MADHYANCHAL GRAMIN BANK ,PIPAT BRANCH., SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 73/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…the decision by the non-jurisdictional High Court, even if it is 17 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) the sole decision on the point, may not be followed, as explained in Rishi Roop Chemical Co. (P.) Ltd. vs. ITO [1991] 36 ITD 35 (Del)(SB). Reference in this context be also made to the decision in CIT v. Mirza Ataullaha Baig & Anr. [1993] 202 ITR 291 (Bom), subjecting the doctrine of beneficial interpretation to the existence of an ambiguity in law, which in fact, as explained time and again by the Apex Court, is the premise of this doctrine. We have already explained with…

MADHYANCHAL GRAMIN BANK ,GOURIHAR BRANCH., SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 72/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…the decision by the non-jurisdictional High Court, even if it is 17 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) the sole decision on the point, may not be followed, as explained in Rishi Roop Chemical Co. (P.) Ltd. vs. ITO [1991] 36 ITD 35 (Del)(SB). Reference in this context be also made to the decision in CIT v. Mirza Ataullaha Baig & Anr. [1993] 202 ITR 291 (Bom), subjecting the doctrine of beneficial interpretation to the existence of an ambiguity in law, which in fact, as explained time and again by the Apex Court, is the premise of this doctrine. We have already explained with…

MADHYANCHAL GRAMIN BANK ,BARIGARH BRANCH., SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 71/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…the decision by the non-jurisdictional High Court, even if it is 17 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) the sole decision on the point, may not be followed, as explained in Rishi Roop Chemical Co. (P.) Ltd. vs. ITO [1991] 36 ITD 35 (Del)(SB). Reference in this context be also made to the decision in CIT v. Mirza Ataullaha Baig & Anr. [1993] 202 ITR 291 (Bom), subjecting the doctrine of beneficial interpretation to the existence of an ambiguity in law, which in fact, as explained time and again by the Apex Court, is the premise of this doctrine. We have already explained with…

MADHYANCHAL GRAMIN BANK ,MAHARAJPUR BRANCH., SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 70/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…the decision by the non-jurisdictional High Court, even if it is 17 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) the sole decision on the point, may not be followed, as explained in Rishi Roop Chemical Co. (P.) Ltd. vs. ITO [1991] 36 ITD 35 (Del)(SB). Reference in this context be also made to the decision in CIT v. Mirza Ataullaha Baig & Anr. [1993] 202 ITR 291 (Bom), subjecting the doctrine of beneficial interpretation to the existence of an ambiguity in law, which in fact, as explained time and again by the Apex Court, is the premise of this doctrine. We have already explained with…

MADHYANCHAL GRAMIN BANK ,TATTAM BRANCH., SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 69/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…the decision by the non-jurisdictional High Court, even if it is 17 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) the sole decision on the point, may not be followed, as explained in Rishi Roop Chemical Co. (P.) Ltd. vs. ITO [1991] 36 ITD 35 (Del)(SB). Reference in this context be also made to the decision in CIT v. Mirza Ataullaha Baig & Anr. [1993] 202 ITR 291 (Bom), subjecting the doctrine of beneficial interpretation to the existence of an ambiguity in law, which in fact, as explained time and again by the Apex Court, is the premise of this doctrine. We have already explained with…

MADHYANCHAL GRAMIN BANK ,CHHATARPUR BRANCH, SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 68/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…the decision by the non-jurisdictional High Court, even if it is 17 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) the sole decision on the point, may not be followed, as explained in Rishi Roop Chemical Co. (P.) Ltd. vs. ITO [1991] 36 ITD 35 (Del)(SB). Reference in this context be also made to the decision in CIT v. Mirza Ataullaha Baig & Anr. [1993] 202 ITR 291 (Bom), subjecting the doctrine of beneficial interpretation to the existence of an ambiguity in law, which in fact, as explained time and again by the Apex Court, is the premise of this doctrine. We have already explained with…

MADHYANCHAL GRAMIN BANK,LAUNDI BRANCH,SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 67/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…the decision by the non-jurisdictional High Court, even if it is 17 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) the sole decision on the point, may not be followed, as explained in Rishi Roop Chemical Co. (P.) Ltd. vs. ITO [1991] 36 ITD 35 (Del)(SB). Reference in this context be also made to the decision in CIT v. Mirza Ataullaha Baig & Anr. [1993] 202 ITR 291 (Bom), subjecting the doctrine of beneficial interpretation to the existence of an ambiguity in law, which in fact, as explained time and again by the Apex Court, is the premise of this doctrine. We have already explained with…

MADHYANCHAL GRAMIN BANK,SALEHA BRANCH,SAGAR vs. ITO(TDS)-2, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 66/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…the decision by the non-jurisdictional High Court, even if it is 17 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) the sole decision on the point, may not be followed, as explained in Rishi Roop Chemical Co. (P.) Ltd. vs. ITO [1991] 36 ITD 35 (Del)(SB). Reference in this context be also made to the decision in CIT v. Mirza Ataullaha Baig & Anr. [1993] 202 ITR 291 (Bom), subjecting the doctrine of beneficial interpretation to the existence of an ambiguity in law, which in fact, as explained time and again by the Apex Court, is the premise of this doctrine. We have already explained with…

MADHYANCHAL GRAMIN BANK, RANIBAUG PANNA BRANCH,SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 65/JAB/2022[F.Y- 2014-15]Status: DisposedITAT Jabalpur13 Sept 2022

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…the decision by the non-jurisdictional High Court, even if it is 17 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) the sole decision on the point, may not be followed, as explained in Rishi Roop Chemical Co. (P.) Ltd. vs. ITO [1991] 36 ITD 35 (Del)(SB). Reference in this context be also made to the decision in CIT v. Mirza Ataullaha Baig & Anr. [1993] 202 ITR 291 (Bom), subjecting the doctrine of beneficial interpretation to the existence of an ambiguity in law, which in fact, as explained time and again by the Apex Court, is the premise of this doctrine. We have already explained with…

MADHYANCHAL GRAMIN BANK, MAHEWA BRANCH,SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 64/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…the decision by the non-jurisdictional High Court, even if it is 17 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) the sole decision on the point, may not be followed, as explained in Rishi Roop Chemical Co. (P.) Ltd. vs. ITO [1991] 36 ITD 35 (Del)(SB). Reference in this context be also made to the decision in CIT v. Mirza Ataullaha Baig & Anr. [1993] 202 ITR 291 (Bom), subjecting the doctrine of beneficial interpretation to the existence of an ambiguity in law, which in fact, as explained time and again by the Apex Court, is the premise of this doctrine. We have already explained with…

MADHYANCHAL GRAMIN BANK , MANDI BAMORA BRANCH,JABALPUR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 63/JAB/2022[F.Y- 2014-15]Status: DisposedITAT Jabalpur13 Sept 2022

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…the decision by the non-jurisdictional High Court, even if it is 17 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) the sole decision on the point, may not be followed, as explained in Rishi Roop Chemical Co. (P.) Ltd. vs. ITO [1991] 36 ITD 35 (Del)(SB). Reference in this context be also made to the decision in CIT v. Mirza Ataullaha Baig & Anr. [1993] 202 ITR 291 (Bom), subjecting the doctrine of beneficial interpretation to the existence of an ambiguity in law, which in fact, as explained time and again by the Apex Court, is the premise of this doctrine. We have already explained with…

MADHYANCHAL GRAMIN BANK , LARON BRANCH,JABALPUR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 62/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…the decision by the non-jurisdictional High Court, even if it is 17 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) the sole decision on the point, may not be followed, as explained in Rishi Roop Chemical Co. (P.) Ltd. vs. ITO [1991] 36 ITD 35 (Del)(SB). Reference in this context be also made to the decision in CIT v. Mirza Ataullaha Baig & Anr. [1993] 202 ITR 291 (Bom), subjecting the doctrine of beneficial interpretation to the existence of an ambiguity in law, which in fact, as explained time and again by the Apex Court, is the premise of this doctrine. We have already explained with…

MADHYANCHAL GRAMIN BANK, CHANDERA BRANCH,SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 61/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…the decision by the non-jurisdictional High Court, even if it is 17 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) the sole decision on the point, may not be followed, as explained in Rishi Roop Chemical Co. (P.) Ltd. vs. ITO [1991] 36 ITD 35 (Del)(SB). Reference in this context be also made to the decision in CIT v. Mirza Ataullaha Baig & Anr. [1993] 202 ITR 291 (Bom), subjecting the doctrine of beneficial interpretation to the existence of an ambiguity in law, which in fact, as explained time and again by the Apex Court, is the premise of this doctrine. We have already explained with…

MADHYANCHAL GRAMIN BANK , MOHANGARH BRANCH,JABALPUR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 60/JAB/2022[2015-2016]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-2016

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…the decision by the non-jurisdictional High Court, even if it is 17 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) the sole decision on the point, may not be followed, as explained in Rishi Roop Chemical Co. (P.) Ltd. vs. ITO [1991] 36 ITD 35 (Del)(SB). Reference in this context be also made to the decision in CIT v. Mirza Ataullaha Baig & Anr. [1993] 202 ITR 291 (Bom), subjecting the doctrine of beneficial interpretation to the existence of an ambiguity in law, which in fact, as explained time and again by the Apex Court, is the premise of this doctrine. We have already explained with…

MADHYANCHAL GRAMIN BANK , NIWADI BRANCH,SAGAR vs. ITO(TDS)-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 59/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…the decision by the non-jurisdictional High Court, even if it is 17 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) the sole decision on the point, may not be followed, as explained in Rishi Roop Chemical Co. (P.) Ltd. vs. ITO [1991] 36 ITD 35 (Del)(SB). Reference in this context be also made to the decision in CIT v. Mirza Ataullaha Baig & Anr. [1993] 202 ITR 291 (Bom), subjecting the doctrine of beneficial interpretation to the existence of an ambiguity in law, which in fact, as explained time and again by the Apex Court, is the premise of this doctrine. We have already explained with…

MADHYANCHAL GRAMIN BANK, RAJAPUR BRANCH ,SAGAR vs. ITO(TDS) JABALPUR, JABALPUR

In the result, the assessee‟s appeals are dismissed

ITA 58/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…the decision by the non-jurisdictional High Court, even if it is 17 | P a g e ITA Nos. 55-77/JAB/2022 Madhyanchal Gramin Bank v. ITO (TDS) the sole decision on the point, may not be followed, as explained in Rishi Roop Chemical Co. (P.) Ltd. vs. ITO [1991] 36 ITD 35 (Del)(SB). Reference in this context be also made to the decision in CIT v. Mirza Ataullaha Baig & Anr. [1993] 202 ITR 291 (Bom), subjecting the doctrine of beneficial interpretation to the existence of an ambiguity in law, which in fact, as explained time and again by the Apex Court, is the premise of this doctrine. We have already explained with…

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