Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association

3 SCC 1Reported decision1992#303 most cited

What is Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association authority for?

If an issue has been decided by a competent court or bench, and that decision remains undisturbed by a higher court, subsequent appeals on the same issue can be dismissed as being covered by the earlier judgment, underscoring judicial discipline.

266

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2003 to 2026.

Also referred to as

Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association · 3 SCC 1 · 1992 · dismissal of appeal · covered by previous judgment · judicial discipline · finality of orders · precedential value of judgments · Section 261 · effect of SLP dismissal · Kunhayammed

Issues it is cited on

Judgments citing Shree Chamundi Mopeds Ltd. v. Church of South India Trust Association

Star Internaitonal Movies Ltd, Mumbai vs. Asst CIT (It) 4(2)(2), Mumbai

In the result, the ground taken by the assessee is allowed for statistical purposes

ITA 1637/MUM/2016[2011-12]Status: DisposedITAT Mumbai22 Jul 2019AY 2011-12

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.1519/Mum/2016 (नििाारण वर्ा / Assessment Year: 2011-12) बिाम/ Channel V Music Networks Deputy Commissioner Of Income-Tax(International Limited Taxation)- 2(1)(1) Partnership V. Scindia House, C/O Star India Private Ltd., Mumbai- 400038 Star House, Urmi Estate, 95, Ganpat Rao Kadam Marg, Lower Parel (W), Mumbai-400013 स्थायी ऱेखा सं./ Pan :Aaefc6136H (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri. Porus KakaFor Respondent: Shri. Pavan K Beerla (DR)
Section 143(3)Section 144C(1)Section 144C(10)Section 144C(13)Section 144C(5)Section 253Section 92C

…fact one way or the other and parties have allowed that position to be sustained by not challenging the order, it would not be at all appropriate to allow the position to be changed in a subsequent year," * Bharat Sanchar Nigam Ltd Vs Union of India (2006) (3 SCC 1) (SC) "Res judicata does not apply in matters pertaining to tax for different assessment years because res judicata applies to debar courts from entertaining issues on the same cause of action whereas the cause of I.T.A. No.1519 & 1637/Mum/2016 action for each assessment year is distinct. The courts will generally adopt an earlier pronouncement of t…

Channel Music Networks Ltd Partnership, Mumbai vs. DCIT (It) 2(1)(1), Mumbai

In the result, the ground taken by the assessee is allowed for statistical purposes

ITA 1519/MUM/2016[2011-12]Status: DisposedITAT Mumbai22 Jul 2019AY 2011-12

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.1519/Mum/2016 (नििाारण वर्ा / Assessment Year: 2011-12) बिाम/ Channel V Music Networks Deputy Commissioner Of Income-Tax(International Limited Taxation)- 2(1)(1) Partnership V. Scindia House, C/O Star India Private Ltd., Mumbai- 400038 Star House, Urmi Estate, 95, Ganpat Rao Kadam Marg, Lower Parel (W), Mumbai-400013 स्थायी ऱेखा सं./ Pan :Aaefc6136H (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri. Porus KakaFor Respondent: Shri. Pavan K Beerla (DR)
Section 143(3)Section 144C(1)Section 144C(10)Section 144C(13)Section 144C(5)Section 253Section 92C

…fact one way or the other and parties have allowed that position to be sustained by not challenging the order, it would not be at all appropriate to allow the position to be changed in a subsequent year," * Bharat Sanchar Nigam Ltd Vs Union of India (2006) (3 SCC 1) (SC) "Res judicata does not apply in matters pertaining to tax for different assessment years because res judicata applies to debar courts from entertaining issues on the same cause of action whereas the cause of I.T.A. No.1519 & 1637/Mum/2016 action for each assessment year is distinct. The courts will generally adopt an earlier pronouncement of t…