St. of Assam vs. Ripa Sarma (2013) 3 SCC 63. (vi) Official Liquidator v. Dayanand

1 SCC 694Supreme Court of India2011#16357 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2017 to 2022.

Judgments citing St. of Assam vs. Ripa Sarma (2013) 3 SCC 63. (vi) Official Liquidator v. Dayanand

M/S.Kerala State Warehousing Corpn, Ernakulam vs. The ACIT, Kochi

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 389/COCH/2020[2015-16]Status: DisposedITAT Cochin01 Aug 2022AY 2015-16

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Kerala State Warehousing Vs Acit, Corporate Circle 1(2) Corporation Is Press Road Kochi 682018 Pb No. 1727, Warehousing Corporation Road Ernakulam 682016 Pan – Aabck1583G (Appellant) (Respondent) Assessee By: Shri K. Gopi, Ca Revenue By: Shri Shantam Bose, Cit Dr

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Shantam Bose, CIT DR
Section 143Section 143(3)Section 263Section 42

…t is pari materia would not be binding if such later decision is not decided by a larger full bench as against the earlier decision decided by a division bench. In its earlier decision in the case of Siddharam Satlingappa Mhetre Vs State of Maharashtra (2011) 1 SCC 694 (SC), the Hon Supreme court cited various judicial precedents in explaining the concept of 'per incurium' which operates on the principle and premise that when a court bench of lower strength ignores the 5 M/s. Kerala State Warehousing Corporation decision of a bench of higher strength then the decision of the bench of lower strength can be discard…

Mr. Bineesh Kodiyeri vs. Directorate of Enforcement

WP/13261/2020HC Karnataka16 Mar 2021

Bench: The Hon’Ble Mr. Justice Suraj Govindaraj Writ Petition No. 13261 Of 2020 (Gm-Res) Between: Mr. Bineesh Kodiyeri S/O Mr. Kodiyeri Balakrishnan Aged About 37 Years Kootamvilla Lane, Maruthankuzhi Thiruvananthapuram District Kerala State – 695013

Section 19Section 482

…urt are cited at the Bar. We think that the inviolable recourse is to apply the earliest view as the succeeding ones would fall in the category of per incuriam. WP No. 13261 of 2020 92 5.12. Siddharam Satlingappa Mhetre v. State of Maharashtra, (2011) 1 SCC 694 138. The analysis of English and Indian law clearly leads to the irresistible conclusion that not only the judgment of a larger strength is binding on a judgment of smaller strength but the judgment of a coequal strength is also binding on a Bench of Judges of coequal strength. In the instant case, judgments mentioned in paras 124 and…

M/S. Tata Sons Ltd, Mumbai vs. The ACIT Cir2(3), Mumbai

In the result, the appeals filed by the assessee are allowed and that of the Revenue is dismissed

ITA 3745/MUM/2006[2002-2003]Status: DisposedITAT Mumbai27 Nov 2017AY 2002-2003

Bench: Shri P K Bansal & Shri Ram Lal Negi

For Appellant: Shri Dinesh VyasFor Respondent: Shri P C Chhotaray
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 154Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI Before Shri P K Bansal, Vice President & Shri Ram Lal Negi, Judicial Member ITA Nos. 193 & 3745/Mum/2006 Assessment Year : 2002-03 Tata Sons Limited, ACIT Circle 2(3), Bombay House, Homi Mody Mumbai. Vs. Street, Mumbai 400 001 PAN AAACT4060A (Appellant) (Respondent) Assessment Year : 2002-03 ACIT Circle 2(3), Tata Sons Limited, Mumbai. Mumbai 400 001 Vs. PAN AAACT4060A (Appellant) (Respondent) For the assessee : Shri Dinesh Vyas For the Revenue : Shri P C Chhotaray Date of Hearing : 12.10.2017 Date of Pronouncement : 27.11.2017 O R D E R Per P…

The ACIT 2(3), Mumbai vs. M/S. Tata Sons Ltd, Mumbai

In the result, the appeals filed by the assessee are allowed and that of the Revenue is dismissed

ITA 3658/MUM/2006[2002-2003]Status: DisposedITAT Mumbai27 Nov 2017AY 2002-2003

Bench: Shri P K Bansal & Shri Ram Lal Negi

For Appellant: Shri Dinesh VyasFor Respondent: Shri P C Chhotaray
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 154Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI Before Shri P K Bansal, Vice President & Shri Ram Lal Negi, Judicial Member ITA Nos. 193 & 3745/Mum/2006 Assessment Year : 2002-03 Tata Sons Limited, ACIT Circle 2(3), Bombay House, Homi Mody Mumbai. Vs. Street, Mumbai 400 001 PAN AAACT4060A (Appellant) (Respondent) Assessment Year : 2002-03 ACIT Circle 2(3), Tata Sons Limited, Mumbai. Mumbai 400 001 Vs. PAN AAACT4060A (Appellant) (Respondent) For the assessee : Shri Dinesh Vyas For the Revenue : Shri P C Chhotaray Date of Hearing : 12.10.2017 Date of Pronouncement : 27.11.2017 O R D E R Per P…

M/S. Tata Sons Ltd., Mumbai vs. CIT Cir. 2(3), Mumbai

In the result, the appeals filed by the assessee are allowed and that of the Revenue is dismissed

ITA 193/MUM/2006[2002-2003]Status: DisposedITAT Mumbai27 Nov 2017AY 2002-2003

Bench: Shri P K Bansal & Shri Ram Lal Negi

For Appellant: Shri Dinesh VyasFor Respondent: Shri P C Chhotaray
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 154Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “D”, MUMBAI Before Shri P K Bansal, Vice President & Shri Ram Lal Negi, Judicial Member ITA Nos. 193 & 3745/Mum/2006 Assessment Year : 2002-03 Tata Sons Limited, ACIT Circle 2(3), Bombay House, Homi Mody Mumbai. Vs. Street, Mumbai 400 001 PAN AAACT4060A (Appellant) (Respondent) Assessment Year : 2002-03 ACIT Circle 2(3), Tata Sons Limited, Mumbai. Mumbai 400 001 Vs. PAN AAACT4060A (Appellant) (Respondent) For the assessee : Shri Dinesh Vyas For the Revenue : Shri P C Chhotaray Date of Hearing : 12.10.2017 Date of Pronouncement : 27.11.2017 O R D E R Per P…

St. of Assam vs. Ripa Sarma (2013) 3 SCC 63. (vi) Official Liquidator v. Dayanand (1 SCC 694) — Cited in 5 Judgments | BharatTax