(vide Maharan Mills (P) Ltd. v. ITO 1959supp (2) SCR 547

3 SCR 287Reported decision1961#24348 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2022.

Judgments citing (vide Maharan Mills (P) Ltd. v. ITO 1959supp (2) SCR 547

M/S. S P Chips Potato Pvt. Ltd, Ahmedabad vs. DCIT, Circle-4(1)(4), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 548/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad29 Jun 2022AY 2014-15

For Appellant: Shri Sanjay R. Shah, A.RFor Respondent: Shri Anshu Prakash, CIT-D.R

Section 115JSection 143Section 263

…t basis in subsequent years. A decision taken by the authorities in the previous year would not estop or operate as res judicata for subsequent year, [vide Maharana Mills (P.) Ltd. v. ITO1959 Supp. (2) SCR 547 : AIR 1959 SC 881; Visheshwar Singh v. CIT [1961] 3 SCR 287; Instalment Supp. (P.) Ltd. v. Union of India [1962] 2 SCR 644; New Jehangir Vakil Mills v. CIT [1964] 2 SCR 971; Amalgamated Coalfields Ltd. v. Janapada Sabha 1963 Supp. (1) SCR 172; Devilal v. STO [1965] 1 SCR 686; Udayan Chinubhai v. CIT [1967] 1 SCR 913; M.M. Ipoh v. CIT [1968] 1 SCR 65; Kapur Chand v. Tax Recovery Officer [1969] 1 SCR 691; CIT…

DCIT, New Delhi vs. M/S. Anjala Exhibitors Pvt. Ltd., New Delhi

ITA 6147/DEL/2014[2010-11]Status: DisposedITAT Delhi06 Oct 2017AY 2010-11

Bench: Amit Shukla & Shri O.P. Kant

For Appellant: Shri Ranjan Chopra, AdvocateFor Respondent: Shri R.C. Danday, Sr. DR

Section 143Section 143(3)

…at basis in subsequent years, A decision taken by the authorities in the previous year would not estop or operate as res judicata for subsequent year, (vide Maharan Mills (P) Ltd. vs ITO I959supp (2) SCR 547 : AIR 1959 SC 881 ; Pisheshwar Singh vs. C1T (1961) 3 SCR 287 ; Instalment Supp (P) Ltd. vs. Union of India (1962) 2 SCR 644; New Jehangir Vakil Mills vs, CIT (1964) 2 SCR 971; Page 6 of 13 Amalgamated Coalfields Ltd. vs. Janapada Sabha 1963 Supp (1) SCR 172 ; Devilal Vs. STO (1965) 1 SCR 686; Udatab Chinubhai vs. CIT (1967 )! SCR 913; M.MIpoh vs. CIT *1968) 1 SCR 65; Kapur Chand vs TRO (1969) 1 SCR 691; CIT…

ACIT, New Delhi vs. M/S Anjala Exhibitors Pvt. Ltd., New Delhi

In the result the appeal of the revenue is dismissed

ITA 1492/DEL/2013[2008-09]Status: DisposedITAT Delhi23 Mar 2017AY 2008-09

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiacit, Vs. Anjala Exhibitors Pvt Ltd, Circle-1(1), 10796, Jhandewalan Road, New Delhi Nabi Karim, New Delhi Pan:Aaaca0219J (Appellant) (Respondent)

For Appellant: Sh. Ranjan Chabra, CAFor Respondent: Sh. SK Jain, DR

Section 143Section 24

…at basis in subsequent years. A decision taken by the authorities in the previous year would not estop or operate as res judicata for subsequent year, (vide Maharan Mills (P) Ltd. vs ITO 1959supp (2) SCR 547 : AIR 1959 SC 881 ; Visheshwar Singh vs. CIT (1961) 3 SCR 287 ; Instalment Supp (P) Ltd. vs. Union of India (1962) 2 SCR 644; New Jehangir Vakil Mills vs. CIT (1964) 2 SCR 971; Amalgamated Coalfields Ltd. vs. Janapada Sabha 1963 Supp (1) SCR 172 ; Devilal Vs. STO (1965) 1 SCR 686; Udatab Chinubhai vs. CIT (1967 )1 SCR 913; M.M Ipoh vs. CIT *1968) 1 SCR 65; Kapur Chand vs TRO (1969) 1 SCR 691; CIT vs Durga Pra…