Union of India v. Kumudini N. Dalal

249 ITR 219Supreme Court of India2001#1277 most cited

What is Union of India v. Kumudini N. Dalal authority for?

Consistency must be maintained in income-tax proceedings when the facts are not different, even though res judicata does not strictly apply. A consistent view taken in a particular year should not be departed from in subsequent years without contrary material.

89

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2002 to 2026.

Also referred to as

Union of India v. Kumudini N. Dalal · consistency in assessment · judicial discipline · absence of contrary material · income tax proceedings · departure from previous view · section 143(3) · section 144B · section 10B(2)

Sections most often in play

Section 143(3)Section 144BSection 10B(2)Section 10TASection 139Section 139(1)Section 143(3A)Section 143(3B)

Issues it is cited on

profit split methodresale price methodsection 92(1)right to receivetransactional net margin methodsection 92bcup methodarms length pricemost appropriate methodsection 92ca(3)section 48tnmm

Judgments citing Union of India v. Kumudini N. Dalal

Commissioner Income Tax-I vs. Chd Developers Ltd

ITA/298/2013HC Delhi22 Jan 2014

Bench: Substitution By Finance (No.2) Act, 2004, Stood As Under:

Section 18Section 39Section 80Section 80I

…ITR 276 (Del.); and the ratio laid down in CIT Vs. Neo Poly Pack (P) Ltd. 245 ITR 492 (Del.); Berger Paints India Ltd. Vs. CIT 266 ITR 99 (SC); CIT Vs. Lagan Kala Upvan 259 ITR 489 (Del.); and Union of India & others Vs. Kaumudini Narayan Dalal & another 249 ITR 219 (SC). From this angle also, the assessee is having a strong case in its favour. 8.16. Leave apart, we are of the considered opinion that the assessee is expected to complete the project as per the approved plan at a particular point of time and the assessee is not expected to do or to fulfil the conditions which are not in existence at t…

Steel Authority of India Ltd vs. Commissioner of Income Tax

The appeals are dismissed with no costs

ITA/41/2010HC Delhi30 Mar 2012

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

Section 43(1)

…r. It is su1mitted that no appeal was filed by the income Tax Department against the aforesaid order of the Ahmedabad Bench of the Tribunal ani therefore, as held by the. Supreme Court in Union of India and Or. Vs; Ilaumudini Narayan Dalal And Anr0 (2001) 249 ITR 219, the dbpartment is not entit1ed to challenge the correctness of a later order without just cause in the case of other assessees after having accepted an order on the sarne facts and dealing with the same j1 • This decision does not apply to the present situation where the appeals have been filed by the assessee. The Assessing Officer: hinsel…

Steel Authority of India Ltd vs. Comissioner of Income Tax

The appeals are dismissed with no costs

ITA-37/2010HC Delhi30 Mar 2012
Section 260ASection 43(1)

…r. It is submitted that no appeal was filed by the Income Tax Department against the aforesaid order of the Ahmedabad Bench of the Tribunal and therefore, as held by the Supreme Court in Union of India and Ors. Vs. Kaumudini Narayan Dalal And Anr. (2001) 249 ITR 219, the department is not entitled to challenge the correctness of a later order without just cause in the case of other assessees after having accepted an order on the same facts and dealing with the same issue. This decision does not apply to the present situation where the appeals have been filed by the assessee. The Assessing Officer hims…

Steel Authority of India Ltd vs. Comissioner of Income Tax

The appeals are dismissed with no costs

ITA/37/2010HC Delhi30 Mar 2012
Section 260ASection 43(1)

…r. It is submitted that no appeal was filed by the Income Tax Department against the aforesaid order of the Ahmedabad Bench of the Tribunal and therefore, as held by the Supreme Court in Union of India and Ors. Vs. Kaumudini Narayan Dalal And Anr. (2001) 249 ITR 219, the department is not entitled to challenge the correctness of a later order without just cause in the case of other assessees after having accepted an order on the same facts and dealing with the same issue. This decision does not apply to the present situation where the appeals have been filed by the assessee. The Assessing Officer hims…

Commissioner of Income Tax vs. Agricultural Market committee

ITTA/422/2011HC Telangana17 Nov 2011

Bench: V.V.S.RAO,SANJAY KUMAR

Commissioner of Income Tax vs. Woodward Governor India Pvt. Ltd

The appeal is dismissed

ITA-49/2005HC Delhi30 Apr 2007

…assessee and against the Revenue. In that view of the matter, these appeals do not give rise to any substantial question of law and therefore ought not to be entertained. Reliance is placed on the judgments in Union of India -vs- Kaumudini Narayan Dalal, 249 ITR 219, Paper Products, CIT –vs- Beekay Engineering, 192 Taxation 187 (Delhi), CIT –vs- Sony India Ltd., 194 Taxation 344 (Delhi) and CIT –vs- Eicher Motors Ltd. (decision dated 18.10.2006 of the High Court of Madhya Pradesh at Indore in ITA No.28/2003). (b) In the case of some of the assessees, the increase in liability has been allowed by…

Commissioner of Income Tax vs. India Pvt. Ltd

The appeal is dismissed

ITA/49/2005HC Delhi30 Apr 2007

…assessee and against the Revenue. In that view of the matter, these appeals do not give rise to any substantial question of law and therefore ought not to be entertained. Reliance is placed on the judgments in Union of India -vs- Kaumudini Narayan Dalal, 249 ITR 219, Paper Products, CIT –vs- Beekay Engineering, 192 Taxation 187 (Delhi), CIT –vs- Sony India Ltd., 194 Taxation 344 (Delhi) and CIT –vs- Eicher Motors Ltd. (decision dated 18.10.2006 of the High Court of Madhya Pradesh at Indore in ITA No.28/2003). (b) In the case of some of the assessees, the increase in liability has been allowed by…

Sandvik Asia Ltd vs. Commnr.of Income Tax-I, Pune

In the result, the appeals stand allowed

C.A. No.-001337-001340 - 2005Supreme Court27 Jan 2006
For Respondent: Commissioner of Income Tax-I, Pune & Ors
Section 214Section 264

…vs. Deputy Commissioner of Income-Tax, 195 ITR 227 2. Commissioner of Income-Tax vs. Narendra Doshi, 254 ITR 606 3. Berger Paints India Ltd. Vs. Commissioner of Income-Tax, 266 ITR 99 4. Union of India & Ors. Vs. Kaumudini Narayan Dalal & Anr., 249 ITR 219 5. Commissioner of Income-Tax vs. Shivsagar Estate, 257 ITR 59 6. Chimanlal S. Patel vs. Commissioner of Income-Tax & Anr., 210 ITR 419 7. Jwala Prasad Sikaria & Ors. Vs. Commissioner of Income-tax & Ors., 175 ITR 535 at 539 8. Commissioner of Income-tax vs. Goodyear India Ltd., 249 ITR 527 9. Commissioner of Income-Tax…

Hemalatha Gargya vs. Commnr. of Income Tax, A.P

C.A. No.-006266-006266 - 2000Supreme Court28 Nov 2002
For Respondent: COMMISSIONER OF INCOME TAX
Section 64Section 65Section 66Section 67Section 67(1)

…cient reason the time could be extended. The Department had not chosen to challenge that decision and had accepted that interpretation. It is contended on the basis of the decisions of this Court in Union of India and Ors. v. Kaumudini Narayan Dalai and Anr., 249 ITR 219 and Union of India v. Satish Panalal Shah 249 ITR 221 that the Revenue cannot pick and choose cases in which they would challenge a similar decision unless there was just cause. According to the assessees, there was no cause shown justifying the Department’s decision to challenge the principle enumerated in Laxmi Mittal’s case (Supra) only in the…