SLP (C) No.1425 of 2014 (THE COMMISSIONER OF INCOME TAX, BANGALORE-I & ANOTHER v. M/S.GEMINI DISTILLERIES)

398 ITR 343Supreme Court of India2017#3968 most cited

What is SLP (C) No.1425 of 2014 (THE COMMISSIONER OF INCOME TAX, BANGALORE-I & ANOTHER v. M/S.GEMINI DISTILLERIES) authority for?

A Supreme Court judgment in Gemini Distilleries, concerning the retrospective application of CBDT circulars on monetary limits for appeals, was later explained by another Supreme Court decision in S.R.M.B. Dairy Farming.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2018.

Also referred to as

Gemini Distilleries · 398 ITR 343 · SC · CBDT Circulars · monetary limits · pending appeals · retrospective application · S.R.M.B. Dairy Farming · Section 260A

Judgments citing SLP (C) No.1425 of 2014 (THE COMMISSIONER OF INCOME TAX, BANGALORE-I & ANOTHER v. M/S.GEMINI DISTILLERIES)

CHANDRAKANT GULABRAO BORDE,,PUNE vs. INCOME-TAX OFFICER, WARD - 13(1),, PUNE

In the result, appeal of the assessee is allowed

ITA 104/PUN/2018[2013-14]Status: DisposedITAT Pune05 Oct 2018AY 2013-14

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Smt. Deepa Khare & Shri D.Y. PanditFor Respondent: Shri Sudhendu Das
Section 10Section 147Section 17Section 28Section 56

…TA No.1327/Mum/2016, dated 13-04-2018 8. CIT Vs. M.Balamuralikrishna 171 ITR 447 (Mad.) 9. G.R. Vishwanath Vs. ITO 29 ITD 142 (Bangalore) 10. Kapil Dev Vs. ACIT – ITA No.4788/Del./2003 and connected appeals dated 28-06-2013 11. CIT Vs. M/s. Gemini Distilliers 398 ITR 343 (SC) 12. UTI and Another Vs. P.K. Unny and others 249 ITR 612 (Bom.) 10. Referring to the additional ground raised by the assessee which is legal in nature, Ld. Counsel submitted that the additional ground raised by the assessee should be admitted for adjudication as no fresh facts are required to be investigated and all the material facts are…

THE COMMISSIONER OF INCOME TAX vs. M/S HAPPY FARMS AND RESORTS LTD

ITA/31/2006HC Karnataka30 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

…e Hon’ble Supreme Court by a common order passed in some Civil Appeals, including the lead Civil Appeal No.16815 of 2017 @ SLP (C) No.1425 of 2014 (THE COMMISSIONER OF INCOME TAX, BANGALORE-I & ANOTHER vs. M/S.GEMINI DISTILLERIES) reported in (2017) 398 ITR 343 decided on 12.10.2017, but the said order of the two- judges Bench of Hon’ble Supreme Court in the case of M/s. Gemini Distilleries (supra) came to be explained by a later decision of the Hon’ble Supreme Court in the case of DIRECTOR OF INCOME-TAX vs. S.R.M.B. DAIRY FARMING (P.) LTD. reported in (2018) 400 ITR 9 (SC) decided on 23.11.2017 a…

COMMISSIONER OF INCOME TAX vs. M/S POLYFLEX (INDIA) PVT LTD

ITA/340/2010HC Karnataka30 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

…e Hon’ble Supreme Court by a common order passed in some Civil Appeals, including the lead Civil Appeal No.16815 of 2017 @ SLP (C) No.1425 of 2014 (THE COMMISSIONER OF INCOME TAX, BANGALORE-I & ANOTHER vs. M/S.GEMINI DISTILLERIES) reported in (2017) 398 ITR 343 decided on 12.10.2017, but the said order of the two- judges Bench of Hon’ble Supreme Court in the case of M/s. Gemini Distilleries (supra) came to be explained by a later decision of the Hon’ble Supreme Court in the case of DIRECTOR OF INCOME-TAX vs. S.R.M.B. DAIRY FARMING (P.) LTD. reported in (2018) 400 ITR 9 (SC) decided on 23.11.2017 a…

THE COMMISSIONER OF INCOME TAX vs. SHRI MADANLAL SOLANKI

ITA/897/2006HC Karnataka30 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

…e Hon’ble Supreme Court by a common order passed in some Civil Appeals, including the lead Civil Appeal No.16815 of 2017 @ SLP (C) No.1425 of 2014 (THE COMMISSIONER OF INCOME TAX, BANGALORE-I & ANOTHER vs. M/S.GEMINI DISTILLERIES) reported in (2017) 398 ITR 343 decided on 12.10.2017, but the said order of the two- judges Bench of Hon’ble Supreme Court in the case of M/s. Gemini Distilleries (supra) came to be explained by a later decision of the Hon’ble Supreme Court in the case of DIRECTOR OF INCOME-TAX vs. S.R.M.B. DAIRY FARMING (P.) LTD. reported in (2018) 400 ITR 9 (SC) decided on 23.11.2017 a…

THE COMMISSIONER OF INCOME TAX vs. SRI ANIL KABRA

ITA/166/2006HC Karnataka30 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

…e Hon’ble Supreme Court by a common order passed in some Civil Appeals, including the lead Civil Appeal No.16815 of 2017 @ SLP (C) No.1425 of 2014 (THE COMMISSIONER OF INCOME TAX, BANGALORE-I & ANOTHER vs. M/S.GEMINI DISTILLERIES) reported in (2017) 398 ITR 343 decided on 12.10.2017, but the said order of the two- judges Bench of Hon’ble Supreme Court in the case of M/s. Gemini Distilleries (supra) came to be explained by a later decision of the Hon’ble Supreme Court in the case of DIRECTOR OF INCOME-TAX vs. S.R.M.B. DAIRY FARMING (P.) LTD. reported in (2018) 400 ITR 9 (SC) decided on 23.11.2017 a…

THE COMMISSIONER OF INCOME TAX vs. M/S GEMINI DISTILLERIES

ITA/887/2006HC Karnataka30 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

…e Hon’ble Supreme Court by a common order passed in some Civil Appeals, including the lead Civil Appeal No.16815 of 2017 @ SLP (C) No.1425 of 2014 (THE COMMISSIONER OF INCOME TAX, BANGALORE-I & ANOTHER vs. M/S.GEMINI DISTILLERIES) reported in (2017) 398 ITR 343 decided on 12.10.2017, but the said order of the two- judges Bench of Hon’ble Supreme Court in the case of M/s. Gemini Distilleries (supra) came to be explained by a later decision of the Hon’ble Supreme Court in the case of DIRECTOR OF INCOME-TAX vs. S.R.M.B. DAIRY FARMING (P.) LTD. reported in (2018) 400 ITR 9 (SC) decided on 23.11.2017 a…

THE COMMISSIONER OF INCOME TAX vs. SRI K GOPAL

ITA/798/2006HC Karnataka30 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

…e Hon’ble Supreme Court by a common order passed in some Civil Appeals, including the lead Civil Appeal No.16815 of 2017 @ SLP (C) No.1425 of 2014 (THE COMMISSIONER OF INCOME TAX, BANGALORE-I & ANOTHER vs. M/S.GEMINI DISTILLERIES) reported in (2017) 398 ITR 343 decided on 12.10.2017, but the said order of the two- judges Bench of Hon’ble Supreme Court in the case of M/s. Gemini Distilleries (supra) came to be explained by a later decision of the Hon’ble Supreme Court in the case of DIRECTOR OF INCOME-TAX vs. S.R.M.B. DAIRY FARMING (P.) LTD. reported in (2018) 400 ITR 9 (SC) decided on 23.11.2017 a…

THE COMMISSIONER OF INCOME TAX vs. SHRI ANIL KABRA

ITA/168/2006HC Karnataka30 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

…e Hon’ble Supreme Court by a common order passed in some Civil Appeals, including the lead Civil Appeal No.16815 of 2017 @ SLP (C) No.1425 of 2014 (THE COMMISSIONER OF INCOME TAX, BANGALORE-I & ANOTHER vs. M/S.GEMINI DISTILLERIES) reported in (2017) 398 ITR 343 decided on 12.10.2017, but the said order of the two- judges Bench of Hon’ble Supreme Court in the case of M/s. Gemini Distilleries (supra) came to be explained by a later decision of the Hon’ble Supreme Court in the case of DIRECTOR OF INCOME-TAX vs. S.R.M.B. DAIRY FARMING (P.) LTD. reported in (2018) 400 ITR 9 (SC) decided on 23.11.2017 a…

THE COMMISSIONER OF INCOME TAX vs. M/S LUWA INDIA PVT LTD

ITA/71/2007HC Karnataka30 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

…e Hon’ble Supreme Court by a common order passed in some Civil Appeals, including the lead Civil Appeal No.16815 of 2017 @ SLP (C) No.1425 of 2014 (THE COMMISSIONER OF INCOME TAX, BANGALORE-I & ANOTHER vs. M/S.GEMINI DISTILLERIES) reported in (2017) 398 ITR 343 decided on 12.10.2017, but the said order of the two- judges Bench of Hon’ble Supreme Court in the case of M/s. Gemini Distilleries (supra) came to be explained by a later decision of the Hon’ble Supreme Court in the case of DIRECTOR OF INCOME-TAX vs. S.R.M.B. DAIRY FARMING (P.) LTD. reported in (2018) 400 ITR 9 (SC) decided on 23.11.2017 a…

THE INCOME TAX OFFICER vs. DR RAVIVARMA ALVA

ITA/546/2007HC Karnataka30 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

…e Hon’ble Supreme Court by a common order passed in some Civil Appeals, including the lead Civil Appeal No.16815 of 2017 @ SLP (C) No.1425 of 2014 (THE COMMISSIONER OF INCOME TAX, BANGALORE-I & ANOTHER vs. M/S.GEMINI DISTILLERIES) reported in (2017) 398 ITR 343 Date of order: 30-7-2018 ITA No.546/2007 The Income Tax Officer & Anr. vs. Dr.Ravivarma Alva 3/20 decided on 12.10.2017, but the said order of the two- judges Bench of Hon’ble Supreme Court in the case of M/s. Gemini Distilleries (supra) came to be explained by a late…

THE COMMISSIONER OF INCOME TAX vs. M/S OPTO CIRCUITS (INDIA) PVT LTD

ITA/177/2006HC Karnataka30 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

…e Hon’ble Supreme Court by a common order passed in some Civil Appeals, including the lead Civil Appeal No.16815 of 2017 @ SLP (C) No.1425 of 2014 (THE COMMISSIONER OF INCOME TAX, BANGALORE-I & ANOTHER vs. M/S.GEMINI DISTILLERIES) reported in (2017) 398 ITR 343 decided on 12.10.2017, but the said order of the two- judges Bench of Hon’ble Supreme Court in the case of M/s. Gemini Distilleries (supra) came to be explained by a later decision of the Hon’ble Supreme Court in the case of DIRECTOR OF INCOME-TAX vs. S.R.M.B. DAIRY FARMING (P.) LTD. reported in (2018) 400 ITR 9 (SC) decided on 23.11.2017 a…

THE COMMISSIONER OF INCOME TAX vs. M/S LUWA INDIA PVT LTD

ITA/105/2007HC Karnataka30 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

…e Hon’ble Supreme Court by a common order passed in some Civil Appeals, including the lead Civil Appeal No.16815 of 2017 @ SLP (C) No.1425 of 2014 (THE COMMISSIONER OF INCOME TAX, BANGALORE-I & ANOTHER vs. M/S.GEMINI DISTILLERIES) reported in (2017) 398 ITR 343 decided on 12.10.2017, but the said order of the two- judges Bench of Hon’ble Supreme Court in the case of M/s. Gemini Distilleries (supra) came to be explained by a later decision of the Hon’ble Supreme Court in the case of DIRECTOR OF INCOME-TAX vs. S.R.M.B. DAIRY FARMING (P.) LTD. reported in (2018) 400 ITR 9 (SC) decided on 23.11.2017 a…

THE COMMISSIONER OF INCOME TAX vs. M/S MOOLA TECHNOLOGIES PVT LTD

ITA/107/2005HC Karnataka30 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

…order: 30-7-2018 ITA No.107/2005 The Commissioner of Income-Tax & Anr. vs. M/s.Moola Technologies Pvt. Ltd. 3/20 BANGALORE-I & ANOTHER vs. M/S.GEMINI DISTILLERIES) reported in (2017) 398 ITR 343 decided on 12.10.2017, but the said order of the two- judges Bench of Hon’ble Supreme Court in the case of M/s. Gemini Distilleries (supra) came to be explained by a later decision of the Hon’ble Supreme Court in the case of DIRECTOR OF INCOME-TAX vs. S.R.M.B. DAIRY FARMING (P.) LTD. reported in (2018) 400 ITR 9 (SC) decided on 23.11.2017 a…

THE INCOME TAX OFFICER WARD-1(3) vs. SRI VIJENDRA ALVA M

ITA/1094/2006HC Karnataka30 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

…TAX, BANGALORE-I & ANOTHER vs. M/S.GEMINI Date of order: 30-7-2018 ITA No.1094/2006 The Income Tax Officer & Anr. vs. Sri Vijendra Alva .M 3/20 DISTILLERIES) reported in (2017) 398 ITR 343 decided on 12.10.2017, but the said order of the two- judges Bench of Hon’ble Supreme Court in the case of M/s. Gemini Distilleries (supra) came to be explained by a later decision of the Hon’ble Supreme Court in the case of DIRECTOR OF INCOME-TAX vs. S.R.M.B. DAIRY FARMING (P.) LTD. reported in (2018) 400 ITR 9 (SC) decided on 23.11.2017 a…

COMMISSIONER OF INCOME TAX-III vs. M/S UNITED RACING & BLOODSTOCK,

ITA/388/2010HC Karnataka30 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

…e Hon’ble Supreme Court by a common order passed in some Civil Appeals, including the lead Civil Appeal No.16815 of 2017 @ SLP (C) No.1425 of 2014 (THE COMMISSIONER OF INCOME TAX, BANGALORE-I & ANOTHER vs. M/S.GEMINI DISTILLERIES) reported in (2017) 398 ITR 343 Date of order: 30-7-2018 ITA No.388/2010 Commissioner of Income Tax-III & Anr. vs. M/s.United Racing & Bloodstock Breeders Ltd. 3/20 decided on 12.10.2017, but the said order of the two- judges Bench of Hon’ble Supreme Court in the case of M/s. Gemini Distilleries (sup…

COMMISSIONER OF INCOME TAX vs. M/S POLYFLEX (INDIA) PVT LTD

ITA/347/2010HC Karnataka30 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

…e Hon’ble Supreme Court by a common order passed in some Civil Appeals, including the lead Civil Appeal No.16815 of 2017 @ SLP (C) No.1425 of 2014 (THE COMMISSIONER OF INCOME TAX, BANGALORE-I & ANOTHER vs. M/S.GEMINI DISTILLERIES) reported in (2017) 398 ITR 343 decided on 12.10.2017, but the said order of the two- judges Bench of Hon’ble Supreme Court in the case of M/s. Gemini Distilleries (supra) came to be explained by a later decision of the Hon’ble Supreme Court in the case of DIRECTOR OF INCOME-TAX vs. S.R.M.B. DAIRY FARMING (P.) LTD. reported in (2018) 400 ITR 9 (SC) decided on 23.11.2017 a…

THE COMMISSIONER OF INCOME TAX vs. SHRI MAHENDRA KUMAR BOHRA

ITA/990/2006HC Karnataka30 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

…e Hon’ble Supreme Court by a common order passed in some Civil Appeals, including the lead Civil Appeal No.16815 of 2017 @ SLP (C) No.1425 of 2014 (THE COMMISSIONER OF INCOME TAX, BANGALORE-I & ANOTHER vs. M/S.GEMINI DISTILLERIES) reported in (2017) 398 ITR 343 decided on 12.10.2017, but the said order of the two- judges Bench of Hon’ble Supreme Court in the case of M/s. Gemini Distilleries (supra) came to be explained by a later decision of the Hon’ble Supreme Court in the case of DIRECTOR OF INCOME-TAX vs. S.R.M.B. DAIRY FARMING (P.) LTD. reported in (2018) 400 ITR 9 (SC) decided on 23.11.2017 a…

THE COMMISSIONER OF INCOME TAX vs. M/S GANGAGEN BIOTECHNOLOGIES P LTD

ITA/783/2009HC Karnataka30 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

…e Hon’ble Supreme Court by a common order passed in some Civil Appeals, including the lead Civil Appeal No.16815 of 2017 @ SLP (C) No.1425 of 2014 (THE COMMISSIONER OF INCOME TAX, BANGALORE-I & ANOTHER vs. M/S.GEMINI DISTILLERIES) reported in (2017) 398 ITR 343 decided on 12.10.2017, but the said order of the two- judges Bench of Hon’ble Supreme Court in the case of M/s. Gemini Distilleries (supra) came to be explained by a later decision of the Hon’ble Supreme Court in the case of DIRECTOR OF INCOME-TAX vs. S.R.M.B. DAIRY FARMING (P.) LTD. reported in (2018) 400 ITR 9 (SC) decided on 23.11.2017 a…

THE COMMISSIONER OF INCOME TAX vs. M/S MONUMENTAL MEMORIALS

ITA/2927/2005HC Karnataka30 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

…e Hon’ble Supreme Court by a common order passed in some Civil Appeals, including the lead Civil Appeal No.16815 of 2017 @ SLP (C) No.1425 of 2014 (THE COMMISSIONER OF INCOME TAX, BANGALORE-I & ANOTHER vs. M/S.GEMINI DISTILLERIES) reported in (2017) 398 ITR 343 decided on 12.10.2017, but the said order of the two- judges Bench of Hon’ble Supreme Court in the case of M/s. Gemini Distilleries (supra) came to be explained by a later decision of the Hon’ble Supreme Court in the case of DIRECTOR OF INCOME-TAX vs. S.R.M.B. DAIRY FARMING (P.) LTD. reported in (2018) 400 ITR 9 (SC) decided on 23.11.2017 a…

THE COMMISSIONER OF INCOME TAX vs. M/S ICE NETWORK (P) LTD

ITA/462/2008HC Karnataka30 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260A

…e Hon’ble Supreme Court by a common order passed in some Civil Appeals, including the lead Civil Appeal No.16815 of 2017 @ SLP (C) No.1425 of 2014 (THE COMMISSIONER OF INCOME TAX, BANGALORE-I & ANOTHER vs. M/S.GEMINI DISTILLERIES) reported in (2017) 398 ITR 343 decided on 12.10.2017, but the said order of the two- judges Bench of Hon’ble Supreme Court in the case of M/s. Gemini Distilleries (supra) came to be explained by a later decision of the Hon’ble Supreme Court in the case of DIRECTOR OF INCOME-TAX vs. S.R.M.B. DAIRY FARMING (P.) LTD. reported in (2018) 400 ITR 9 (SC) decided on 23.11.2017 a…

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