Shenoy & Co. v. ITO

155 ITR 178Reported decision1985#16819 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2017 to 2023.

Judgments citing Shenoy & Co. v. ITO

Shri Bimal Paul, Silchar vs. Income Tax Officer, Ward-1, Silchar

In the result, both the appeals of the assessee are dismissed

ITA 8/GTY/2016[2011-12]Status: DisposedITAT Guwahati06 Oct 2023AY 2011-12

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: N o n eFor Respondent: Shri Arun Bhowmick, JCIT
Section 142Section 143(2)Section 143(3)Section 153(1)

…n the case of Kalyankumar Ray vs. CIT [1991] reported in 191 ITR 634 and that given in the case of Smt. Kilasho Deoi Burman vs. CIT [1996] reported in 85 Taxman 346. Drawing attention to the decision of the Hon'ble Supreme Court in Shenoy & Co. vs ITO [1985] (155 ITR 178), it was submitted that the aforesaid decisions were binding on all, including those not parties before the Court. Reliance was also placed on the decision of the Ld. Appellate Tribunal, Mumbai in Vijay Corporation vs. ITO in ITA No. 1511/Mum/2010. The appellant asserted that disregarding the decision of the Hon'ble Bimal Paul, AYs: 2010-11 & 201…

Shri Bimal Paul, Silchar vs. Income Tax Officer, Ward-1, Silchar

In the result, both the appeals of the assessee are dismissed

ITA 211/GTY/2014[2010-11]Status: DisposedITAT Guwahati06 Oct 2023AY 2010-11

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: N o n eFor Respondent: Shri Arun Bhowmick, JCIT
Section 142Section 143(2)Section 143(3)Section 153(1)

…n the case of Kalyankumar Ray vs. CIT [1991] reported in 191 ITR 634 and that given in the case of Smt. Kilasho Deoi Burman vs. CIT [1996] reported in 85 Taxman 346. Drawing attention to the decision of the Hon'ble Supreme Court in Shenoy & Co. vs ITO [1985] (155 ITR 178), it was submitted that the aforesaid decisions were binding on all, including those not parties before the Court. Reliance was also placed on the decision of the Ld. Appellate Tribunal, Mumbai in Vijay Corporation vs. ITO in ITA No. 1511/Mum/2010. The appellant asserted that disregarding the decision of the Hon'ble Bimal Paul, AYs: 2010-11 & 201…

DCIT (It) -4(2) (2), Mumbai vs. Sun Life Assurance Company of Canada, Canada

In the result, both the appeals of the revenue are dismissed

ITA 1929/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Jun 2023AY 2015-16

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita Nos. 1928 & 1929/Mum/2022 (A.Ys. 2015-16 & 2016-17)

For Appellant: Soumendu Kumar DasFor Respondent: P.J. Pardiwala &
Section 143(2)Section 245Q(1)

…en specified under Article 141 of the constitution of India which states that the law declared by the SC shall be binding on all courts within the territory of India. This has been further affirmed by the Hon'ble SC in the case of Shenoy & Co. Vs. C10 (1585) (155 ITR 178) which held that law laid down by it is binding on all, notwithstanding the fact that is against a state or a private party; it is binding even on those who were not parties before the I have gone through the submissions of the assessee. It appears that the case of the assessee is covered by Category 3 mentioned above wherein assessee acts like f…

DCIT (It) -4(2) (2), Mumbai vs. Sun Life Assurance Company of Canada, Canada

In the result, both the appeals of the revenue are dismissed

ITA 1928/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Jun 2023AY 2016-17

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita Nos. 1928 & 1929/Mum/2022 (A.Ys. 2015-16 & 2016-17)

For Appellant: Soumendu Kumar DasFor Respondent: P.J. Pardiwala &
Section 143(2)Section 245Q(1)

…en specified under Article 141 of the constitution of India which states that the law declared by the SC shall be binding on all courts within the territory of India. This has been further affirmed by the Hon'ble SC in the case of Shenoy & Co. Vs. C10 (1585) (155 ITR 178) which held that law laid down by it is binding on all, notwithstanding the fact that is against a state or a private party; it is binding even on those who were not parties before the I have gone through the submissions of the assessee. It appears that the case of the assessee is covered by Category 3 mentioned above wherein assessee acts like f…

Sh. Vineet Maini, Hisar vs. ITO, Hisar

In the result, the appeal of the assessee is allowed for statistical

ITA 5240/DEL/2016[2010-11]Status: DisposedITAT Delhi28 Mar 2017AY 2010-11

Bench: Shri S.V. Mehrotraassessment Year : 2010-11 Vineet Maini, Ito, Ward- 4, Prop. M/S Martin & Brown Hisar. Vs. Pharmaceuticals, Sector – 27 -28, Hisar. Pan : Aaxpm 6619 G (Appellant) (Respondent)

For Appellant: Shri Kuldip Khera, CAFor Respondent: Ms. Bedobani Chaudhuri, Sr.DR
Section 143(3)Section 80

…re supporting his stand. The learned C.I.T. (A) has further erred in relying upon judgment of Honorable Supreme Court in the case of Hero Cycles (2015) 63 Taxmann.com 308 (SC). We would further like to submit that in the case of Shenoy & Co. Vs. 5. CTO (1985) 155 ITR 178, the Honorable Supreme Court has held that the law laid down by it (SC) is binding on all, notwithstanding the fact that it is against the State or a private party; it is binding even on those who were not parties before the court. Also as per Article 141 of the Constitution of India the law declared by the Supreme Court shall be binding on all c…