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M/S Oasis Laboratories Pvt. Ltd., Sp-2, ... vs Cpc, Bengaluru/ Ito, Ward-2(3), ... on 28 June, 2022

In view of the above observation, we had drawn strength from the decision of the Hon'ble Supreme Court in case of Nagaraj & Others Vs. State of Karnataka & Another 4 SCC 595, therefore, keeping in view the above observation, we set aside the order of the ld. CIT(A) by holding that the ld. CIT(A) 20 ITA No. 160/JP/2022 M/s Oasis Laboratories Pvt. Ltd. vs. CPC, Bengaluru/ITO, Ward-2(3), Jaipur ought to have decided the appeal on merits instead of adopting a hyper technical view.
Income Tax Appellate Tribunal - Jaipur Cites 16 - Cited by 0 - Full Document

Uttrakhand Samaj, Jaipur vs The Cit, Exemption, Jaipur, Jaipur on 11 September, 2024

8. Therefore, owing to extenuating circumstances beyond our control, such as the registration of the Trust under the Rajasthan Public Trust Act, 1959, as mandated by the honorable Supreme Court of India in the case of New Noble Educational Society Versus The Chief Commissioner Of Income Tax 1 And Anr, dated October 19, 2022. Hon'ble Supreme Court of India in case of S. Nagaraj & Others Vs. State Of Karnataka & Another 4 SCC 595 was decided as "
Income Tax Appellate Tribunal - Jaipur Cites 14 - Cited by 0 - Full Document

Uttrakhand Samaj, Jaipur vs The Cit, Exemption, Jaipurthe Cit, ... on 11 September, 2024

8. Therefore, owing to extenuating circumstances beyond our control, such as the registration of the Trust under the Rajasthan Public Trust Act, 1959, as mandated by the honorable Supreme Court of India in the case of New Noble Educational Society Versus The Chief Commissioner Of Income Tax 1 And Anr, dated October 19, 2022. Hon'ble Supreme Court of India in case of S. Nagaraj & Others Vs. State Of Karnataka & Another 4 SCC 595 was decided as "
Income Tax Appellate Tribunal - Jaipur Cites 14 - Cited by 0 - Full Document

Dr. Rajendra Bahadur Singh & 2 Ors. vs State Of U.P. Through Prin. Secy. Deptt. ... on 12 July, 2021

In A.R. Antulays case (supra) this Court held that the principle of English Law that the size of the Bench did not matter has not been accepted in this country. In this country there is a hierarchy within the Court itself where larger Benches overrule smaller Benches. This practice followed by the Court was declared to have been crystalised as a rule of law.
Allahabad High Court Cites 28 - Cited by 3 - I Ali - Full Document
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