Commissioner of Income Tax-2, vs. Agricultural Market Committee,
ITTA/153/2011HC Telangana20 Apr 2011
Bench: : The Hon’Ble Justice Surya Prakash Kesarwani & The Hon’Ble Justice Rajarshi Bharadwaj Date : 28Th February 2024. Appearance: Mr. J. P. Khaitan, Senior Advocate Mr. Somak Basu, Advocate … For The Appellant. Mr. Vipul Kundalia, Advocate Mr. Anurag Roy, Advocate Ms. Oindrila Ghosal, Advocate … For The Respondent. 1. Heard Sri J. P. Khaitan, Learned Senior Advocate Assisted By Sri Somak Basu, Learned Counsel For The Appellant Assessee & Vipul Kundalia, Learned Senior Standing Counsel For The Respondent. 2. This Appeal Was Admitted By This Court By Order Dated 19.08.2011 On Four Substantial Questions Of Law. Learned Counsel For The Appellant Has Stated That The Appellant Does Not Want To Press The Substantial
Section 143(3)Section 14ASection 201Section 80M
…plied where a court omits to consider a binding precedent of the same court or the superior court rendered on the same issue or where a court omits to consider any statute while deciding that issue, vide Dr. Shah Faesal & Ors. Vs. Union of India & Anr. (2020) 4 SCC 1 (paragraph 31) and the State of Bihar Vs. Kalika Kuer alias Kalika Singh and Ors. (2003) 5 SCC 448 (paragraph 5 to 9). Since in the present set of facts the co-ordinate Bench of this Court in the case of National and Grindlays Bank Limited (supra) and Kanoria Investment Pvt. Ltd. (supra) have taken the aforesaid view without noticing the Constitution…