Voest-Alpine Ind. GMBH v. ITO & Others

246 ITR 745Reported decision#24066 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2022.

Judgments citing Voest-Alpine Ind. GMBH v. ITO & Others

M/S. SHIRLAL MILK PRODUCERS CO-OPERATIVE SOCIETY LIMITED,BETHANGADY vs. THE INCOME TAX OFFICER, WARD-1, PUTTUR

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

ITA 37/BANG/2022[2018-19]Status: DisposedITAT Bangalore12 May 2022AY 2018-19

Bench: Shri Chandra Poojariassessment Year : 2018-19

For Appellant: Ms. Sunaina Bhatia, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept

Section 119Section 139Section 154Section 80ASection 80PSection 80P(2)(b)Section 80P(2)(d)

…ation has been suspended by a competent Court. If this healthy rule is not followed, the result will only be undue harassment to assessees and chaos in administration of tax laws." 4.11. The Hon'ble Calcutta High Court in Voest Alpine Ind. GmbH v. ITO &Ors. (246 ITR 745, 749 Cal.) held that it is well settled principle of law that the junior incumbent is supposed to obey and carry out the order and / or observations 'made by the superior authority, be it judicial forum or a quasi-judicial forum or even in any administration field. 4.12. In CIT v. Ralson Industries Ltd. (288 ITR 322 SC) the Hon'ble Supreme Court…

JYOTI HARSHAD MEHTA (LEGAL HEIR OF LATE HARSHAD S. MEHTA),MUMBAI vs. PR. CIT (C)- 2, MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 1159/MUM/2020[1992-93]Status: DisposedITAT Mumbai26 Mar 2021AY 1992-93

Section 143(3)Section 154Section 250Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘F‘ BENCH MUMBAI BEFORE: SHRI MAHAVIR SINGH, VP & SHRI M.BALAGANESH, AM Ms. Jyoti Harshad Mehta- Vs. Pr. Commissioner of Legal Heir of Late Harshad S Income Tax(C)-2 19th Mehta Floor, Air India 32, Madhuli Building Dr. A. Besant Road Nariman Point Worli, Mumbai-400018 Mumbai – 400 021 PAN/GIR No.ABAPM1848F (Appellant) .. (Respondent) Assessee by Shri Vijay Mehta (C.A.) & Shri Ashwin Mehta (on behalf of assessee) Revenue by Dr. P. Daniel, Special Counsel for the Revenue Date of Hearing 02/02/2021 Date of Pronouncement 26/03/2021 आदेश / O R D E R PER BENCH : This appeal…

INCOME TAX OFFICER WARD-30(3), KOLKATA, KOLKATA vs. SANJEEV KEJRIWAL, KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 2190/KOL/2013[2008-09]Status: DisposedITAT Kolkata12 Dec 2018AY 2008-09

Bench: Hon’Ble Shri A T Varkey, Jm & Shri M.Balaganesh, Am] I.T.A No. 2190/Kol/2013 Assessment Year : 2008-09 Ito, Ward-30(3), Kolkata -Vs- Sanjeev Kejriwal [Pan: Aevpk 7424 H ] (Appellant) (Respondent)

For Appellant: Shri Saurabh Kumar, Addl. CIT Sr. DRFor Respondent: Shri A.K. Tibrewal, FCA

Section 133(6)Section 143(3)Section 68

…te for the Assessing Officer to differ from the view expressed by the higher appellate authority for the earlier year particularly because it is the same dispute in one and same setting. The Hon'ble Calcutta High Court in Voest Alpine Ind. GmbH v. ITO & Ors. (246 ITR 745, 749 Cal.) held that it is well settled principle of law that the 5 Sanjeev Kejriwal A.Yr. 2008-09 junior incumbent is supposed to obey and carry out the order and / or observations 'made by the superior authority, be it judicial forum or a quasi-judicial forum or even in any administration field. In CIT v. Ralson Industries Ltd. (288 ITR 322 SC)…