Deputy Commissioner of Income Tax-14(1)(2), Mumbai vs. Citicorp Finance (I) Limited, Mumbai
ITA 4608/MUM/2017[2010-11]Status: DisposedITAT Mumbai17 Feb 2022AY 2010-11
Bench: Mrs. Diva Singh & Shri Rifaur Rahmandy.Cit, Circle-14(1)(2), M/S. Citicorp Finance (India) Ltd., बनाम Room No. 470, 4Th Floor, Vs First International Financial Ltd., Aayakar Bhavan, M.K. Road, 8Th Floor, Plot Nos. C-54 & C-55, Mumbai-400020 G-Block, Bandra Kurla Complex, Bandra East, Mumbai-400051 "थायी लेखा सं/.Pan /Tan No: Aabca3223B अपीलाथ"/Appellant ""यथ"/Respondent Appellant By : Sh. Madhur Agrawal Respondent By : Sh. Senthil Kumaran
For Appellant: Sh. Madhur AgrawalFor Respondent: Sh. Senthil Kumaran
…earn: great and honest enough to discard all mere pride of opinion and follow truth wherever it may lead: and courageous enough to acknowledge his errors". 16.6 We may also refer to the decision of the Apex Court in the State of Orissa Vs Mamta Mohanty (2011) 3 SCC 436 wherein the Court while referring to the settled legal proposition that Article 14 is not meant to perpetuate illegality and that it also does not envisage negative equality in para 57 thereof reiterated the legal position on the judicial mistakes etc. in pronouncements, the Court holding that to perpetuate an error is no heroism and opining t…