Tribhuvandas Purshottamdas Thakar v. Ratilal Motilal Patel

1 SCR 455Reported decision1968#16424 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2019.

Judgments citing Tribhuvandas Purshottamdas Thakar v. Ratilal Motilal Patel

MESERS HPCL-MITTAL PIPELINES LTD,BATHINDA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE(1), BATHINDA

In the result, all the appeals stands allowed

ITA 266/ASR/2018[2010-11]Status: DisposedITAT Amritsar14 Feb 2019AY 2010-11

Bench: Sh. N.S.Saini & Sh. N.K.Choudhry

For Appellant: Sh. Gaurav Jain & Deepesh Jain (Ld. CAs)For Respondent: Smt. Parwinder Kaur (Ld. CIT-DR)
Section 250(6)Section 271(1)(c)Section 274

…cannot pronounce judgment contrary to declaration of law made by another Bench. It can only refer it to a larger Bench if it disagrees with the earlier pronouncement. This Court in the case of Tribhuvandas Purshottamdas Thakar v. Ratilal Motilal Patel, [1968] 1 SCR 455 while dealing with a case in which a Judge of the High Court had failed to follow the earlier judgment of a larger Bench of the same court observed thus: "The judgment of the Full Bench of the Gujarat High Court was binding upon Raju, J. If the learned Judge was of the view that the decision of Bhagwati, J., in Pinjare Karimbhai's case and of Macl…

MESERS HPCL-MITTAL ENERGY LIMITED,BATHINDA vs. ASSISTANT COMMISSIONER OF INCPME TAX CIRCLE(1), BATHINDA

In the result, all the appeals stands allowed

ITA 269/ASR/2018[2011-12]Status: DisposedITAT Amritsar13 Feb 2019AY 2011-12

Bench: Sh. N.S.Saini & Sh. N.K.Choudhry

For Appellant: Sh. Gaurav Jain & Deepesh Jain (Ld. CAs)For Respondent: Smt. Parwinder Kaur (Ld. CIT-DR)
Section 250(6)Section 271(1)(c)Section 274

…cannot pronounce judgment contrary to declaration of law made by another Bench. It can only refer it to a larger Bench if it disagrees with the earlier pronouncement. This Court in the case of Tribhuvandas Purshottamdas Thakar v. Ratilal Motilal Patel, [1968] 1 SCR 455 while dealing with a case in which a Judge of the High Court had failed to follow the earlier judgment of a larger Bench of the same court observed thus: "The judgment of the Full Bench of the Gujarat High Court was binding upon Raju, J. If the learned Judge was of the view that the decision of Bhagwati, J., in Pinjare Karimbhai's case and of Macl…

MESERS HPCL MITTAL ENERGY LIMITED ,BATHINDA vs. ASSIATANT COMMISSIONER OF INCOME TAX, CIRCLE (1), BATHINDA

In the result, all the appeals stands allowed

ITA 267/ASR/2018[2010-11]Status: DisposedITAT Amritsar13 Feb 2019AY 2010-11

Bench: Sh. N.S.Saini & Sh. N.K.Choudhry

For Appellant: Sh. Gaurav Jain & Deepesh Jain (Ld. CAs)For Respondent: Smt. Parwinder Kaur (Ld. CIT-DR)
Section 250(6)Section 271(1)(c)Section 274

…cannot pronounce judgment contrary to declaration of law made by another Bench. It can only refer it to a larger Bench if it disagrees with the earlier pronouncement. This Court in the case of Tribhuvandas Purshottamdas Thakar v. Ratilal Motilal Patel, [1968] 1 SCR 455 while dealing with a case in which a Judge of the High Court had failed to follow the earlier judgment of a larger Bench of the same court observed thus: "The judgment of the Full Bench of the Gujarat High Court was binding upon Raju, J. If the learned Judge was of the view that the decision of Bhagwati, J., in Pinjare Karimbhai's case and of Macl…

M/S. INDIAN ARMOUR SYSTEMS P. LTD.,NEW DELHI vs. ACIT, FARIDABAD

In the result, both the appeals filed by the assessee stands allowed

ITA 1220/DEL/2015[2011-12]Status: DisposedITAT Delhi26 Jul 2018AY 2011-12

Bench: Shri R.S. Syal & Shri N.K. Choudhry

For Appellant: Shri Rakesh Gupta, Senior AdvocateFor Respondent: Shri Arun Kumar Yadav, Senior DR
Section 10BSection 14ASection 250

…cannot pronounce judgment contrary to declaration of law made by another Bench. It can only refer it to a larger Bench if it disagrees with the earlier pronouncement. This Court in the case of Tribhuvandas Purshottamdas Thakar v. Ratilal Motilal Patel, [1968] 1 SCR 455 while dealing with a case in which a Judge of the High Court had failed to follow the earlier judgment of a larger Bench of the same court observed thus: "The judgment of the Full Bench of the Gujarat High Court was binding upon Raju, J. If the learned Judge was of the view that the decision of Bhagwati, J., in Pinjare Karimbhai's case and of 7 I…

M/S. INDIAN ARMOUR SYSTEMS P. LTD.,NEW DELHI vs. ACIT, FARIDABAD

In the result, both the appeals filed by the assessee stands allowed

ITA 1219/DEL/2015[2010-11]Status: DisposedITAT Delhi26 Jul 2018AY 2010-11

Bench: Shri R.S. Syal & Shri N.K. Choudhry

For Appellant: Shri Rakesh Gupta, Senior AdvocateFor Respondent: Shri Arun Kumar Yadav, Senior DR
Section 10BSection 14ASection 250

…cannot pronounce judgment contrary to declaration of law made by another Bench. It can only refer it to a larger Bench if it disagrees with the earlier pronouncement. This Court in the case of Tribhuvandas Purshottamdas Thakar v. Ratilal Motilal Patel, [1968] 1 SCR 455 while dealing with a case in which a Judge of the High Court had failed to follow the earlier judgment of a larger Bench of the same court observed thus: "The judgment of the Full Bench of the Gujarat High Court was binding upon Raju, J. If the learned Judge was of the view that the decision of Bhagwati, J., in Pinjare Karimbhai's case and of 7 I…

Tribhuvandas Purshottamdas Thakar v. Ratilal Motilal Patel (1 SCR 455) — Cited in 5 Judgments | BharatTax