Supply Ltd. (1994) 206 ITR 727 (Bom.) and Consolidated Pneumatic Tool Co. (India) Ltd. v. CIT

209 ITR 277High Court1994#13737 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 1961Section 1894Section 143(3)Section 194ASection 197Section 263Section 28 of the Land Acquisition ActSection 45(5)

Issues it is cited on

section 45(5)(c)section 155(16)section 45(5)(b)section 23(2)section 4(1)section 23(1)section 145a(b)section 145bsection 45(5)section 57(iv)section 2(14)(iii)section 56(2)(viii)

Judgments citing Supply Ltd. (1994) 206 ITR 727 (Bom.) and Consolidated Pneumatic Tool Co. (India) Ltd. v. CIT

Kantaben Vajubhai Paghadal, Rajkot, Gujarat vs. ITO WD 1(2)(1), Rajkot

In the result, appeal filed by the assessee is allowed

ITA 552/RJT/2025[2016-17]Status: DisposedITAT Rajkot28 Nov 2025AY 2016-17

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No.552/Rjt/2025 "नधा"रणवष" / Assessment Year: (2016-17) (Hybrid Hearing) Kantaben Vajubhai Paghadal Vs. It-Office, New Aayakar At- Charan Samadhiyala, Bhawan, Jetpur – 360370(Gujarat) Rajkot - 360370 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Cxmpp2962D (Appellant) (Respondent)

For Appellant: Shri Sagar Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 10(37)Section 143(3)Section 145BSection 250Section 56

…thorised to construe it." Further, the Doctrine of Stare Decisis is applicable in case under Income Tax Act, 1961, also as held in CIT vs. Thana Electricity Supply Ltd. (1994) 206 ITR 727 (Bom.) and Consolidated Pneumatic Tool Co. (India) Ltd. vs. CIT (1994) 209 ITR 277 (Bom.). We note that Ld. Pr. CIT has passed impugned order u/s. 263 of the Act, relying upon order of the Hon'ble Punjab and Haryana High Court in the case of Manjeet Singh (HUF) vs. Union of India (Supra). However, with due respect, the above cited decision of the Hon'ble Punjab and Haryana High Court is not binding on the Authorities, falling u…

Babubhai Kanjibhai Sakaria, Jetpur vs. ITO WD 1(2)(1), Rajkot

In the result, the appeal filed by the assessee is allowed

ITA 156/RJT/2025[2016-17]Status: DisposedITAT Rajkot06 Nov 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 156/Rjt/2025 (Assessment Year: 2016-17) Babubhai Kanjibhai Sakariya Vs. Ito, Wd 1(2)(1), Rajkot Plot No. 82 Satyam Park, Amarnagar Aaykar Bhavan, Race Course Ring Road, Jetpur,(Rajkot-Gujarat) -360370 Road, Rajkot 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Agnps7407C (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri Rajendra Singhal, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 194ASection 250Section 28

…uthorised to construe it." Further, the Doctrine of Stare Decisis is applicable in case under Income Tax Act, 1961, also as held in CIT vs. Thana Electricity Supply Ltd. (1994) 206 ITR 727 (Bom.) and Consolidated Pneumatic Tool Co. (India) Ltd. vs. CIT (1994) 209 ITR 277 (Bom.).We note that Ld. Pr. CIT has passed impugned order u/s. 263 of the Act, relying upon order of the Hon'ble Punjab and Haryana High Court in the case of Manjeet Singh (HUF) vs. Union of India (Supra). However, with due respect, the above cited decision of the Hon'ble Punjab and Haryana High Court is not binding on the Authorities, falling un…

Mansukhbhai Kanjibhai Sakariya, Rajkot vs. Principal Commissioner of Income Tax, Rajkot-1, Rajkot

In the result, appeal filed by the assessee is allowed

ITA 318/RJT/2024[2016-17]Status: DisposedITAT Rajkot27 Aug 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita No.318/Rjt/2024 "नधा"रणवष"/ Assessment Year: 2016-17 Mansukhbhai Kanjibhai Sakariya The Pr.Commissioner Of बनाम At Khajuri Gundala Income Tax-1, Rajkot. Post Station: Vavdi Vs. Amarnagar, Khajuri Gundala. Pan : Aslps 7027 E (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रतीक"ओरसे/Assessee By : Shri Rajendra Singhal, Ld.Ar राज"वक"ओरसे/Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr

For Appellant: Shri Rajendra Singhal, ld.ARFor Respondent: Shri Sanjay Punglia, ld.CIT-DR
Section 144BSection 147Section 263

…uthorised to construe it." Further, the Doctrine of Stare Decisis is applicable in case under Income Tax Act, 1961, also as held in CIT vs. Thana Electricity Supply Ltd. (1994) 206 ITR 727 (Bom.) and Consolidated Pneumatic Tool Co. (India) Ltd. vs. CIT (1994) 209 ITR 277 (Bom.).We note that Ld. Pr. CIT has passed impugned order u/s. 263 of the Act, relying upon order of the Hon'ble Punjab and Haryana High Court in the case of Manjeet Singh (HUF) vs. Union of India (Supra). However, with due respect, the above cited decision of the Hon'ble Punjab and Haryana High Court is not binding on the Authorities, falling un…

Classic Mall Development Company Limited, Mumbai vs. Assistant Commissioner of Income Tax, Circle 6(2)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 5320/MUM/2024[2016-17]Status: DisposedITAT Mumbai21 Mar 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2016-17

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri R.A. Dhyani, CIT DR &
Section 143(3)Section 23(1)Section 23(1)(a)

…strong reliance on the decision of Hon’ble Jurisdictional High Court of Bombay which carried a force of binding nature in the case of CIT vs. Thane Electricity Supply Ltd. [1994] 206 ITR 727 (Bom) and Consolidated Numatic Tools Co. (India) Ltd. vs. CIT [1994] 209 ITR 277 (Bom), wherein it is held that decisions of a non Jurisdictional High Court is not binding on Courts or the Tribunals which are outside its jurisdiction. This decision of Hon’ble Jurisdictional High Court of Bombay has been followed by Hon’ble Special Bench of ITAT, Mumbai in the case of Mahindra and Mahindra Ltd. vs. DCIT [2009] 30 SOT 374 (Mum)…

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

…reliance is placed on the decisions of the jurisdictional Bombay High Court in the following three cases: a) CIT vs. Thana Electricity Supply Ltd. - 206 ITR 727 (Bom). b) Geoffrey Manners vs. CIT - 221 ITR 695 (Bom). c) Consolidated Pneumatic Tool vs. CIT - 209 ITR 277 (Bom). Similar view has been taken by Chandigarh Bench of the Tribunal in the case of ACIT vs. Avon Cycles Ltd. (86 ITD 156) by applying the aforesaid 12. We have to first decide the issue regarding the admission of the additional ground. The only issue raised in the additional ground taken by the assessee relates to the validity of the jurisdi…

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

…reliance is placed on the decisions of the jurisdictional Bombay High Court in the following three cases: a) CIT vs. Thana Electricity Supply Ltd. - 206 ITR 727 (Bom). b) Geoffrey Manners vs. CIT - 221 ITR 695 (Bom). c) Consolidated Pneumatic Tool vs. CIT - 209 ITR 277 (Bom). Similar view has been taken by Chandigarh Bench of the Tribunal in the case of ACIT vs. Avon Cycles Ltd. (86 ITD 156) by applying the aforesaid 12. We have to first decide the issue regarding the admission of the additional ground. The only issue raised in the additional ground taken by the assessee relates to the validity of the jurisdi…

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

…reliance is placed on the decisions of the jurisdictional Bombay High Court in the following three cases: a) CIT vs. Thana Electricity Supply Ltd. - 206 ITR 727 (Bom). b) Geoffrey Manners vs. CIT - 221 ITR 695 (Bom). c) Consolidated Pneumatic Tool vs. CIT - 209 ITR 277 (Bom). Similar view has been taken by Chandigarh Bench of the Tribunal in the case of ACIT vs. Avon Cycles Ltd. (86 ITD 156) by applying the aforesaid 12. We have to first decide the issue regarding the admission of the additional ground. The only issue raised in the additional ground taken by the assessee relates to the validity of the jurisdi…

Supply Ltd. (1994) 206 ITR 727 (Bom.) and Consolidated Pneumatic Tool Co. (India) Ltd. v. CIT (209 ITR 277) — Cited in 7 Judgments | BharatTax