Shah & Co (HA) v. CIT

30 ITR 61Reported decision1956#11460 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 358,232 Indian tax judgments — from 2016 to 2016.

Judgments citing Shah & Co (HA) v. CIT

A.C.I.T. 4(2), Mumbai vs. Vimla Suresh Jajoo, Mumbai

In the result, all the appeals of the Revenue are hereby dismissed and the appeal of the assessee i

ITA 4476/MUM/2012[2006-07]Status: DisposedITAT Mumbai22 Jan 2016AY 2006-07

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

For Appellant: Dr. Santosh Mankoskar, A.RFor Respondent: Shri Madhur Agarwal, D.R
Section 143(3)

…licable to decisions of tax authorities i.e. the tax authorities are not bound by earlier decisions and are accordingly entitled to depart from such decisions. The limitations of this general rule have been succinctly explained in Shah & Co (HA) v. CIT (1956) 30 ITR 61 624-25 (Born). In terms of this decision, while it is true that a tax authority is entitled to go back upon an earlier finding, such entitlement is hedged with clear limitations. If a given case falls into the parameters of these limitations, the tax authority would not be entitled to unsettle the earlier finding. Thus, in the following circumstanc…

A.C.I.T. 4(2), Mumbai vs. Suresh K. Jajoo, Mumbai

In the result, all the appeals of the Revenue are hereby dismissed and the appeal of the assessee i

ITA 4475/MUM/2012[2006-07]Status: DisposedITAT Mumbai22 Jan 2016AY 2006-07

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

For Appellant: Dr. Santosh Mankoskar, A.RFor Respondent: Shri Madhur Agarwal, D.R
Section 143(3)

…licable to decisions of tax authorities i.e. the tax authorities are not bound by earlier decisions and are accordingly entitled to depart from such decisions. The limitations of this general rule have been succinctly explained in Shah & Co (HA) v. CIT (1956) 30 ITR 61 624-25 (Born). In terms of this decision, while it is true that a tax authority is entitled to go back upon an earlier finding, such entitlement is hedged with clear limitations. If a given case falls into the parameters of these limitations, the tax authority would not be entitled to unsettle the earlier finding. Thus, in the following circumstanc…

Suresh K Jajoo, Mumbai vs. ACIT Cir 4(2), Mumbai

In the result, all the appeals of the Revenue are hereby dismissed and the appeal of the assessee i

ITA 4366/MUM/2012[2005-06]Status: DisposedITAT Mumbai22 Jan 2016AY 2005-06

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

For Appellant: Dr. Santosh Mankoskar, A.RFor Respondent: Shri Madhur Agarwal, D.R
Section 143(3)

…licable to decisions of tax authorities i.e. the tax authorities are not bound by earlier decisions and are accordingly entitled to depart from such decisions. The limitations of this general rule have been succinctly explained in Shah & Co (HA) v. CIT (1956) 30 ITR 61 624-25 (Born). In terms of this decision, while it is true that a tax authority is entitled to go back upon an earlier finding, such entitlement is hedged with clear limitations. If a given case falls into the parameters of these limitations, the tax authority would not be entitled to unsettle the earlier finding. Thus, in the following circumstanc…

ACIT Cir 4(2), Mumbai vs. Suresh K Jajoo, Mumbai

In the result, all the appeals of the Revenue are hereby dismissed and the appeal of the assessee i

ITA 5303/MUM/2011[2008-09]Status: DisposedITAT Mumbai22 Jan 2016AY 2008-09

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

For Appellant: Dr. Santosh Mankoskar, A.RFor Respondent: Shri Madhur Agarwal, D.R
Section 143(3)

…licable to decisions of tax authorities i.e. the tax authorities are not bound by earlier decisions and are accordingly entitled to depart from such decisions. The limitations of this general rule have been succinctly explained in Shah & Co (HA) v. CIT (1956) 30 ITR 61 624-25 (Born). In terms of this decision, while it is true that a tax authority is entitled to go back upon an earlier finding, such entitlement is hedged with clear limitations. If a given case falls into the parameters of these limitations, the tax authority would not be entitled to unsettle the earlier finding. Thus, in the following circumstanc…

ACIT Cir 4(2), Mumbai vs. Vimla S. Jajoo, Mumbai

In the result, all the appeals of the Revenue are hereby dismissed and the appeal of the assessee i

ITA 5302/MUM/2011[2008-09]Status: DisposedITAT Mumbai22 Jan 2016AY 2008-09

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

For Appellant: Dr. Santosh Mankoskar, A.RFor Respondent: Shri Madhur Agarwal, D.R
Section 143(3)

…licable to decisions of tax authorities i.e. the tax authorities are not bound by earlier decisions and are accordingly entitled to depart from such decisions. The limitations of this general rule have been succinctly explained in Shah & Co (HA) v. CIT (1956) 30 ITR 61 624-25 (Born). In terms of this decision, while it is true that a tax authority is entitled to go back upon an earlier finding, such entitlement is hedged with clear limitations. If a given case falls into the parameters of these limitations, the tax authority would not be entitled to unsettle the earlier finding. Thus, in the following circumstanc…

ACIT Cir 4(2), Mumbai vs. Suresh K Jajoo, Mumbai

In the result, all the appeals of the Revenue are hereby dismissed and the appeal of the assessee i

ITA 3053/MUM/2011[2007-08]Status: DisposedITAT Mumbai22 Jan 2016AY 2007-08

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

For Appellant: Dr. Santosh Mankoskar, A.RFor Respondent: Shri Madhur Agarwal, D.R
Section 143(3)

…licable to decisions of tax authorities i.e. the tax authorities are not bound by earlier decisions and are accordingly entitled to depart from such decisions. The limitations of this general rule have been succinctly explained in Shah & Co (HA) v. CIT (1956) 30 ITR 61 624-25 (Born). In terms of this decision, while it is true that a tax authority is entitled to go back upon an earlier finding, such entitlement is hedged with clear limitations. If a given case falls into the parameters of these limitations, the tax authority would not be entitled to unsettle the earlier finding. Thus, in the following circumstanc…

DCIT 4(2), Mumbai vs. Vimla S. Jajoo, Mumbai

In the result, all the appeals of the Revenue are hereby dismissed and the appeal of the assessee i

ITA 2469/MUM/2009[2005-2006]Status: DisposedITAT Mumbai22 Jan 2016AY 2005-2006

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

For Appellant: Dr. Santosh Mankoskar, A.RFor Respondent: Shri Madhur Agarwal, D.R
Section 143(3)

…licable to decisions of tax authorities i.e. the tax authorities are not bound by earlier decisions and are accordingly entitled to depart from such decisions. The limitations of this general rule have been succinctly explained in Shah & Co (HA) v. CIT (1956) 30 ITR 61 624-25 (Born). In terms of this decision, while it is true that a tax authority is entitled to go back upon an earlier finding, such entitlement is hedged with clear limitations. If a given case falls into the parameters of these limitations, the tax authority would not be entitled to unsettle the earlier finding. Thus, in the following circumstanc…

ACIT Cir-4(2), Mumbai vs. M/S. Suresh K. Jajoo, Mumbai

In the result, all the appeals of the Revenue are hereby dismissed and the appeal of the assessee i

ITA 5442/MUM/2008[2005-2006]Status: DisposedITAT Mumbai22 Jan 2016AY 2005-2006

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

For Appellant: Dr. Santosh Mankoskar, A.RFor Respondent: Shri Madhur Agarwal, D.R
Section 143(3)

…licable to decisions of tax authorities i.e. the tax authorities are not bound by earlier decisions and are accordingly entitled to depart from such decisions. The limitations of this general rule have been succinctly explained in Shah & Co (HA) v. CIT (1956) 30 ITR 61 624-25 (Born). In terms of this decision, while it is true that a tax authority is entitled to go back upon an earlier finding, such entitlement is hedged with clear limitations. If a given case falls into the parameters of these limitations, the tax authority would not be entitled to unsettle the earlier finding. Thus, in the following circumstanc…

ACIT Cir-4(2), Mumbai vs. M/S. Vimla S. Jajoo, Mumbai

In the result, all the appeals of the Revenue are hereby dismissed and the appeal of the assessee i

ITA 5441/MUM/2008[2005-2006]Status: DisposedITAT Mumbai22 Jan 2016AY 2005-2006

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

For Appellant: Dr. Santosh Mankoskar, A.RFor Respondent: Shri Madhur Agarwal, D.R
Section 143(3)

…licable to decisions of tax authorities i.e. the tax authorities are not bound by earlier decisions and are accordingly entitled to depart from such decisions. The limitations of this general rule have been succinctly explained in Shah & Co (HA) v. CIT (1956) 30 ITR 61 624-25 (Born). In terms of this decision, while it is true that a tax authority is entitled to go back upon an earlier finding, such entitlement is hedged with clear limitations. If a given case falls into the parameters of these limitations, the tax authority would not be entitled to unsettle the earlier finding. Thus, in the following circumstanc…