How many judgments cite Tej International Pvt Ltd. v. DCIT (?

90 judgments on BharatTax cite Tej International Pvt Ltd. v. DCIT ( (69 TTJ 650), spanning 2015 to 2026.

Which sections of the Income Tax Act does Tej International Pvt Ltd. v. DCIT ( come up under?

It is most often cited in judgments turning on Section 143(3), Section 144C(13), Section 153(1), Section 153(4), Section 144B, Section 158AB.

Tej International Pvt Ltd. v. DCIT (

69 TTJ 650Income Tax Appellate Tribunal2000#1256 most cited

What is Tej International Pvt Ltd. v. DCIT ( authority for?

The Income Tax Appellate Tribunal (ITAT) must follow the decision of a higher judicial authority, including a non-jurisdictional High Court, over its own earlier decisions, respecting the hierarchical judicial system. When conflicting decisions from non-jurisdictional High Courts exist without guidance from the jurisdictional High Court, the view more favorable to the assessee should be adopted.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2026.

Also referred to as

Tej International Pvt Ltd v DCIT · ITAT decision binding nature · non-jurisdictional High Court binding · judicial hierarchy Income Tax Act · conflicting High Court decisions · assessee favourable principle · ITAT procedure appeals · Godavari Devi Saraf principle · 69 TTJ 650

Sections most often in play

Section 143(3)Section 144C(13)Section 153(1)Section 153(4)Section 144B Section 158AB Section 153 Section 144C

Issues it is cited on

section 158ab section 261 section 144cof section 22(1)section 11(3)stay of demand section 153(4)section 144c(4)section 140 reference to tpo section 21 section 153(1)

Judgments citing Tej International Pvt Ltd. v. DCIT (

Lintec India Private Limited, South Delhi, Delhi vs. Deputy Commissioner of Income Tax Circle 13(1), Office of DCIT, Cr Building, Delhi

In the result, appeal of the Assessee is allowed

ITA 4282/DEL/2024[AY 2020-21]Status: HeardITAT Delhi21 Jan 2026

Bench: Yogesh Kumar U.S. & Shri Manish Agarwallintec India Private Limited Vs The Deputy Commissioner Of 14Th Floor, Eros Corporate Tower, Income Tax, Circle 13(1), Nehru Place, South Delhi, Delhi Office Of The Dcit, C. R. 110019, Building, Delhi Pan: Aaccl23772F Appellant Respondent Assessee By Sh. Supriya Mehta, Ca Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

Section 143(3)Section 144BSection 144CSection 144C(13)Section 153

…rtant to note that once a higher judicial forum takes a decision one way or the other, all the decisions of the Tribunal, whether division benches or special benches, cease to be relevant. In the case of Tej International Pvt Ltd Vs DCIT (118 Taxman 59 (Mag)/ 69 TTJ 650), a coordinate bench has, on this issue, observed that "In the hierarchical judicial system that we have, better wisdom of the Court below has to yield to higher wisdom of the Court above and, therefore, one a authority higher than this Tribunal has expressed an opinion on that issue, we are 19 Lintec India Pvt. Ltd. Vs. DCIT no longer at liberty…

Al Maha Foods International Private Limited, New Delhi vs. National Faceless Assessment Centre (Jao - DCIT Circle 1(1), Delhi), New Delhi

In the result, appeal of the Assessee is allowed

ITA 3974/DEL/2024[2020-21]Status: DisposedITAT Delhi21 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalal Maha Foods International Vs National Faceless Private Limited, 1122, Dlf Assessment Centre (Jao- Tower A, Jasola, New Friends Dcit Circle 1(1), C. R. Colony, S.O. Zakir Nagar, Building, I. P. Estate, Delhi Delhi-110025 New Delhi Pan: Aabca8743L Appellant Respondent Assessee By Sh. Salil Kapoor, Adv& Ms. Ananya Kapoor, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 21/01/2026

Section 143(3)Section 144BSection 144CSection 153Section 153(1)

…rtant to note that once a higher judicial forum takes a decision one way or the other, all the decisions of the Tribunal, whether division benches or special benches, cease to be relevant. In the case of Tej International Pvt Ltd Vs DCIT (118 Taxman 59 (Mag)/ 69 TTJ 650), a coordinate bench has, on this issue, observed that "In the hierarchical judicial system that we have, better wisdom of the Court below has to yield to higher wisdom of the Court above and, therefore, one a authority higher than this Tribunal has expressed an opinion on that issue, we are 19 AL Maha Foods International Pvt. Ltd. no longer at l…

Teva Pharmaceutical & Chemical Industries India Private Limited, Mumbai vs. DCIT, Circle-25(1), Delhi

In the result, appeal of the Assessee is allowed

ITA 4197/DEL/2024[2020-21]Status: DisposedITAT Delhi19 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalteva Pharmaceutical & Chemical Vs Assessment Unit, Income Industries India Private Limited, Tax Department/Deputy 8Th Floor, C-Wing Time Square, Commissioner Of Income Andherikurla Road, Marol Naka, Tax, Circle 25(1), Opp Mittal Industrial Estate C. R. Building, Delhi- Andheri (E), Mumbai 400059, 110001 Maharashtra, India Pan: Bnspk7225H Appellant Respondent Assessee By Sh. Sachit Jolly, Sr. Adv, Sh. Sohamdua, Adv& Sh. Abhiudaya Shankar Bajpai, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 19/01/2026 Order Per Yogesh Kumar, U.S. Jm: The Captioned Appeal Is Filed By The Assessee Challenging The Final Assessment Order Passed U/S 143(3) R.W.S. 144C(13) R.W.

Section 143Section 143(3)Section 144BSection 144CSection 144C(13)Section 153Section 153r

…rtant to note that once a higher judicial forum takes a decision one way or the other, all the decisions of the Tribunal, whether division benches or special benches, cease to be relevant. In the case of Tej International Pvt Ltd Vs DCIT (118 Taxman 59 (Mag)/ 69 TTJ 650), a coordinate bench has, on this issue, observed that "In the hierarchical judicial system that we have, better wisdom of the Court below has to yield to higher wisdom of the Court above and, therefore, one a authority higher than this Tribunal has expressed an opinion on that issue, we are no longer at liberty to rely upon earlier decisions of t…

Kusum Sahgal, Gurugram vs. ACIT, Circle-19(2), Delhi

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

ITA 341/DEL/2025[2016-17]Status: DisposedITAT Delhi21 Nov 2025AY 2016-17

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2016-17 Kusum Sahgal, Through Lr Shri Vs. Acit, Circle-19(2), Viney Sagar Sahgal, New Delhi Mg-2002, The Magnolias, Golf Course Road Dlf Phase-V, Gurugram, 122 002 Haryana Pan :Aatps3766J (Appellant) (Respondent)

Section 133(6)Section 142(1)Section 143(2)Section 250Section 54BSection 54ESection 54F

…71 ITD 626 ITAT 'B' Bench Ahmedabad [ITA No. 2237/Ahd/2014] relying on the decision of the Hon'ble Supreme Court in the case of Vegetable Products Ltd. 15 (supra), which was followed by the Tribunal in the case of Tej International (P) Ltd. v. Dy. CIT [2000] 69 TTJ 650 (Delhi) held that in case of conflict in the decision of the non-jurisdictional High Court, the view which is favourable 11 ITA No. 2835/Mum/2024 AY 2018-19 Sheriar Phirojsha Irani to the assessee should be followed. The relevant finding of the Tribunal (supra) is reproduced as under: “4. As to what should be the view to be taken in these circumst…

Income Tax Officer, Mumbai vs. Sheriar Phirojsha Irani, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 2835/MUM/2024[2018-19]Status: DisposedITAT Mumbai27 Sept 2024AY 2018-19

Bench: Shri. Om Prakash Kant & Shri. Sandeep Singh Karhail

For Appellant: Shri Anuj KisandwalaFor Respondent: Shri. Ashok Kumar Ambastha Sr. DR

Section 143Section 143(3)Section 250Section 54F

…50/171 ITD 626 ITAT 'B' Bench Ahmedabad [ITA No. 2237/Ahd/2014] relying on the decision of the Hon'ble Supreme Court in the case of Vegetable Products Ltd. (supra), which was followed by the Tribunal in the case of Tej International (P) Ltd. v. Dy. CIT [2000] 69 TTJ 650 (Delhi) held that in case of conflict in the decision of the non-jurisdictional High Court, the view which is favourable 11 AY 2018-19 Sheriar Phirojsha Irani to the assessee should be followed. The relevant finding of the Tribunal (supra) is reproduced as under: “4. As to what should be the view to be taken in these circumstances, ie. when there…

DCIT, Circle-7(1), Delhi vs. Dlf Midtown Private Limited, Delhi

In the result, the appeal of the appellant assessee is allowed and appeal of Department of Revenue is dismissed

ITA 2859/DEL/2024[2016-17]Status: DisposedITAT Delhi06 Sept 2024AY 2016-17

Bench: DR. B.R.R. KUMAR (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 143(3)Section 92Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE, DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER DLF Midtown Pvt. Ltd. Asst. CIT 15, Shivaji Marg Circle-7(2) New Delhi-110015 Vs. Delhi PAN:AAFCD3015Q (Appellant) (Respondent) DCIT, DLF Midtown Pvt. Ltd. Circle-7(1) 15, Shivaji Marg Delhi Vs. New Delhi-110015 PAN:AAFCD3015Q (Appellant) (Respondent) Assessee by Shri R.S. Singhvi & Satyajeet Goel, CA Respondent by Shri Rajesh Kumar, CIT-DR Date of Hearing 04/07/2024 Date of Pronouncement 06/09/2024 O R D E R PER VIMAL KUMAR, JM: 1. The appeal by the assesse…

Dlf Midtown P. Ltd, New Delhi vs. ACIT, Circle-7(2), New Delhi

In the result, the appeal of the appellant assessee is allowed and appeal of Department of Revenue is dismissed

ITA 1963/DEL/2022[2016-17]Status: DisposedITAT Delhi06 Sept 2024AY 2016-17

Bench: DR. B.R.R. KUMAR (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

Section 143(3)Section 92Section 92BSection 92C

Jeetendra Chandrakant Nayak, Nagpur vs. Assistant Commissioner of Incom Tax(OSD), Nagpur

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

ITA 368/NAG/2023[2015-2016]Status: DisposedITAT Nagpur27 Jun 2024AY 2015-2016

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri M.G.Moryani, AdvocateFor Respondent: Shri Rajat Singhai, Sr. DR

Section 143(3)Section 234ASection 250Section 54F

…ad ITA No. 2237/Ahd/2014: 2018 Tax Pub(DT) 3561 (Ahd-Trib) relying on the decision of the Hon’ble Supreme Court in the case of CIT v. Vegetable Products Ltd. (supra), which was followed by the Tribunal in the case of Tej International Pvt. Ltd. v. DCIT (2000) 69 TTJ 650 (Del) 2000 Tax Pub(DT) 1529 (Del-Trib), held that in case of conflict in the decision of the non-jurisdictional High Court, the view which is favourable to the assessee should be followed. The relevant finding of the Tribunal (supra) is reproduced as under: 4. As to what should be the view to be taken in these circumstances, i.e. when there are co…

Panacea Boitec Ltd., New Delhi vs. Addi. CIT National Assessment Centre, New Delhi

In the result, the appeal of the assessee is allowed

ITA 807/DEL/2021[2016-17]Status: DisposedITAT Delhi22 May 2024AY 2016-17

Bench: Shri M Balaganesh & Shri Vimal Kumarasstt. Year: 2016-17 Panacea Boitec Ltd. Vs. Addl. Cit, G-3/B-1 Extension, National Assessment Mohan Coop. Indl Centre, Estate, Mathura Road New Delhi. New Delhi – 110044 Pan Aaacp5335J (Appellant) (Respondent)

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Rajesh Kumar, CIT(DR)

Section 142(1)Section 143(2)Section 6Section 6(1)Section 92BSection 92C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”: NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Asstt. Year: 2016-17 Panacea Boitec Ltd. Vs. Addl. CIT, G-3/B-1 Extension, National Assessment Mohan Coop. Indl Centre, Estate, Mathura Road New Delhi. New Delhi – 110044 PAN AAACP5335J (Appellant) (Respondent) Assessee by: Shri Salil Aggarwal, Sr. Advocate Mr. Madhur Aggarwal, Advocate, Mr. Uma Shankar, Advocate Department by: Shri Rajesh Kumar, CIT(DR) Date of Hearing: 09.05.2024 Date of 22.05.2024 pronouncement: O R D E R PER VIMAL KUMAR, JM The appeal is against Lear…

Shweta Singh, Mumbai vs. ITO-Ward 33(3)(2), Mumbai

In the result, the appeal by the assessee is allowed

ITA 3528/MUM/2023[2013-14]Status: DisposedITAT Mumbai21 Mar 2024AY 2013-14

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Vipul JoshiFor Respondent: Shri Manoj Kumar

Section 250Section 54F

…50/171 ITD 626 ITAT 'B' Bench Ahmedabad [ITA No. 2237/Ahd/2014] relying on the decision of the Hon'ble Supreme Court in the case of Vegetable Products Ltd. (supra), which was followed by the Tribunal in the case of Tej International (P) Ltd. v. Dy. CIT [2000] 69 TTJ 650 (Delhi) held that in case of conflict in the decision of the non-jurisdictional High Court, the view which is favourable to the assessee should be followed. The relevant finding of the Tribunal (supra) is reproduced as under: “4. As to what should be the view to be taken in these circumstances, ie. when there are conflicting decisions of Hon'ble C…

Dhyan Swamibapa Trust, Senjaldham, Tehsil : Savarkundla, Dist: Amreli vs. The ITO Exemption, Ward-1, Rajkot

In the result, the appeal of the assessee is allowed

ITA 244/RJT/2022[2015-16]Status: HeardITAT Rajkot14 Jun 2023AY 2015-16

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No.244/Rjt/2022 िनधा"रण वष"/Asstt. Year: 2015-16 Dhyan Swamibapa Trust, Ito Senjaldham, Vs. Ward-1(Exemption), Tehsil Saavarkundala Rajkot. Dist. Amreli-364515 C/O. Sanghavi & Company, Prasham, 4Th Floor, Kasturba Road, Nr. Bilkha Plaza, Rajkot-360001. Pan: Aaatd1598E

For Appellant: Shri G.R Sanghavi, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 11(2)Section 11(3)Section 12ASection 143(1)

…sed by the assessee. 4. Having given our careful consideration to the rival submissions, we are inclined to uphold the objection taken by the assessee. 5. As observed by a Co-ordinate Bench of this Tribunal, in the case of Tej International (P.) Ltd. v. DCIT (69 TTJ 650), in the hierarchical judicial system that we have in India, the wisdom of the court below has to yield to the higher wisdom of the court above and, therefore, once an authority higher than this Tribunal has expressed its esteemed views on an issue, normally the decision of the higher judicial authority is to be followed. The Bench has further hel…

Zainul Abedin Ghaswala, Mumbai vs. Commissioner of Income Tax (Appeals), Mumbai

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

ITA 545/MUM/2023[2016-2017]Status: DisposedITAT Mumbai22 May 2023AY 2016-2017

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2016-17 Zainul Abedin Ghaswala, Cit(A), Nfac, At 142/148, Ghaswala Estate Pratyakshakarbhavan, C- S.V. Road, Jogeshwari (West), Vs. 13, Bandra Kurla Mumbai-400102. Complex, Bandra East, Mumbai-400051. Pan No. Afnpg 7463 D Appellant Respondent Assessee By : Mr. Sunil M. Makhija– Advocate Revenue By : Mr. A.N. Bhalekar, Dr : Date Of Hearing 04/05/2023 : Date Of Pronouncement 22/05/2023 Order

For Appellant: Mr. Sunil M. Makhija– AdvocateFor Respondent: Mr. A.N. Bhalekar, DR

Section 54F

…e guidance by Hon'ble jurisdictional High Court, we find guidance from the decision of a co guidance from the decision of a co-ordinate bench in the case ordinate bench in the case of Tej International Pvt Ltd Vs D of Tej International Pvt Ltd Vs DCIT [(2000) 69 TTJ 650 (Del)] CIT [(2000) 69 TTJ 650 (Del)] wherein the coordinate bench has, inter alia, observed as wherein the coordinate bench has, inter alia, observed as wherein the coordinate bench has, inter alia, observed as follows:- 6. We have considered the rival submissions and 6. We have considered the rival submissions and 6. We have considered the rival…

DCIT-Ltu - 2, Mumbai vs. Ambuja Cements Ltd, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 2958/MUM/2019[2010-11]Status: DisposedITAT Mumbai07 Nov 2022AY 2010-11

Section 143(3)Section 14A

…once one of the Hon‟ble High Courts, even if non-jurisdictional, takes a view of the matter contrary to what the Tribunal has said, we have to follow the same humbly. A coordinate bench of the Tribunal, in the case of Tej International Pvt Ltd Vs DCIT [(2000) 69 TTJ 650 (Del)], has observed that “In the hierarchical judicial system that we have, better wisdom of the Court below has to yield to higher wisdom of the Court above and, therefore, one a authority higher than this Tribunal has expressed an opinion on that issue, we are no longer at liberty to rely upon earlier decisions of this Tribunal even if we were…

Dassault Systems Solidworks Corporation, Chennai vs. The ACIT (Intl Tax) -2(1) (2), Mumbai

In the result, the appeal is allowed

ITA 431/MUM/2022[2018-19]Status: DisposedITAT Mumbai26 Aug 2022AY 2018-19

Section 143(3)Section 234ASection 234BSection 9(1)(vi)

…y where the interpretation in favour of assessee will have to treat the provisions unconstitutional, as held in the matter of State of M.P. vs Dadabhoy’s New Chirmiry Ponri Hill Colliery Co. Ltd. AIR 1972 (SC) 614. [Tej International Pvt. Ltd. Vs. DCIT (2000) 69 TTJ 650 (Del)] 52. Even otherwise, the Revenue has not cited any direct case law of the jurisdictional High Court of Bombay before us. In the case laws cited by the Revenue of the Hom’le Karnataka High Court in the matter of CIT Vs. Samsung Electronics Company Ltd.” (supra) and CIT Vs. Synopsis International Old Ltd. (supra) though a view in favour of th…

Dassault Systemes Solidworks Corporation, Chennai vs. The ACIT (Int. Tax) 2(1) (2), Mumbai

ITA 2040/MUM/2021[2017-18]Status: DisposedITAT Mumbai27 May 2022AY 2017-18

Bench: Shri M. Balaganesh & Shri Kuldip Singhassessment Year: 2017-18

For Appellant: Shri Pranith Golecha, A.RFor Respondent: Shri Milind Chavan, Sr. D.R

Section 234ASection 234BSection 9

Barclays Bank Plc, Mumbai vs. CIT (International Taxation)-Range-1, Mumbai

In the result, the appeal by the assessee stands partly allowed

ITA 827/MUM/2021[2013-14]Status: DisposedITAT Mumbai03 Jan 2022AY 2013-14

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 143(3)Section 144C(13)Section 263Section 37

…is given by any other competent High Court, which is binding on our Tribunal in the state of Bombay, it has to be proceed on the footing that the law declared by the High Court, though of another state, is the final law of land. iii) Tej Intr. V/s. DCIT 2000 69 TTJ 650 (Del). 12. We have carefully gone through the submissions in the case laws and the records. 13. First, we note that in this case, the assessment order was passed after transfer pricing adjustment were made by the TPO. These have been detailed in the assessment order para ‘7’ of the assessment order referred above. The TP adjustment made by TPO…

Siro Clinpharm P.Ltd, Mumbai vs. ITO RG 3(3)(2), Mumbai

In the result, the appeal is partly allowed in the terms indicated above

ITA 847/MUM/2016[2011-12]Status: DisposedITAT Mumbai09 Sept 2021AY 2011-12

For Appellant: Assessment year: 2011-12

Section 143(3)Section 92BSection 92C(3)

…ITA No. 847/Mum/2016 Assessment year: 2011-12 Page 1 of 9 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI J BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Amarjit Singh (Judicial Member)] Assessment year: 2011-12 Siro Clinpharm Pvt Ltd ……………….………Appellant 63, Lady Ratan Tata Medical and Research Centre M K Marg, Cooperage, Mumbai 400 021 [PAN: AAECS8588A] Vs. Income Tax Officer Ward 3(2)(2), Mumbai ……………………Respondent Appearances by P J Pardiwala, Senior Advocate, along with Madhur Agarwal and Jas Sanghavi for the appellant Bharat Andhale for the respondent Date of concluding the hearing : June 10, 2021 Dat…

Dassault Systemes Solidworks Corporation, Chennai vs. Dy CIT (It) 2 (1)(2), Mumbai

ITA 7313/MUM/2019[2016-17]Status: DisposedITAT Mumbai30 Jun 2020AY 2016-17

Bench: Shri Pramod Kumar() & Shri Ravish Sood () Assessment Year: 2016-17 Dassault Systems Solid The Dy. Commissioner Of Income Works Corporation, Vs. Tax– (International Taxation)- C/O Deloitte Haskins & 2(1)(2) Sells Llp , 7Th Floor, Asv Mumbai Ramana Towers 52, Venkatnarayana Road, Chennai – 600 017 Pan No. Aafcs8787E Appellant Respondent

For Appellant: Shri. Pranit, A.RFor Respondent: Shri. Sanjay Singh, CIT D.R

Section 115ASection 143(2)Section 143(3)Section 9(1)(vi)

…erpretation in favour of assessee will have to treat the provisions unconstitutional, as held in the matter of State of M.P. vs Dadabhoy’s New P a g e | 11 Chirmiry Ponri Hill Colliery Co. Ltd. AIR 1972 (SC) 614. [Tej International Pvt. Ltd. Vs. DCIT (2000) 69 TTJ 650 (Del)] 52. Even otherwise, the Revenue has not cited any direct case law of the jurisdictional High Court of Bombay before us. In the case laws cited by the Revenue of the Hom’le Karnataka High Court in the matter of CIT Vs. Samsung Electronics Company Ltd.” (supra) and CIT Vs. Synopsis International Old Ltd. (supra) though a view in favour of th…

Kaybee P.Ltd, Mumbai vs. ITO 10(1)(3) (Erstwhile Juridictional ITO 8(2)(2), Mumbai

In the result, the appeal is allowed in the terms indicated above

ITA 4950/MUM/2018[2006-07]Status: DisposedITAT Mumbai28 Feb 2020AY 2006-07

Section 143(3)Section 271Section 271ASection 271BSection 92ASection 92A(1)(b)Section 92A(2)Section 92DSection 92E

…rtant to note that once a higher judicial forum takes a decision one way or the other, all the decisions of the Tribunal, whether division benches or special benches, cease to be relevant. In the case of Tej International Pvt Ltd Vs DCIT (118 Taxman 59 (Mag)/ 69 TTJ 650), a coordinate bench has, on this issue, observed that “In the hierarchical judicial system that we have, better wisdom of the Court below has to yield to higher wisdom of the Court above and, therefore, one a authority higher than this Tribunal has expressed an opinion on that issue, we are no longer at liberty to rely upon earlier decisions of t…

Kaybee P.Ltd, Mumbai vs. ITO 10(1)(3) (Erstwhile Juridictional ITO 8(2)(2), Mumbai

In the result, the appeal is allowed in the terms indicated above

ITA 4949/MUM/2018[2006-07]Status: DisposedITAT Mumbai28 Feb 2020AY 2006-07

Section 143(3)Section 271Section 271ASection 271BSection 92ASection 92A(1)(b)Section 92A(2)Section 92DSection 92E

…rtant to note that once a higher judicial forum takes a decision one way or the other, all the decisions of the Tribunal, whether division benches or special benches, cease to be relevant. In the case of Tej International Pvt Ltd Vs DCIT (118 Taxman 59 (Mag)/ 69 TTJ 650), a coordinate bench has, on this issue, observed that “In the hierarchical judicial system that we have, better wisdom of the Court below has to yield to higher wisdom of the Court above and, therefore, one a authority higher than this Tribunal has expressed an opinion on that issue, we are no longer at liberty to rely upon earlier decisions of t…