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Commissioner Of Income Tax vs Manglam Ricinus Ltd. on 30 August, 2022

42. Here also various statutory provisions and judicial pronouncements cited before us were not cited before the High Court. The High Court, therefore, did not have the benefit of examining such judicial pronouncements. Even otherwise we have given detailed reasons for holding the belief that we have expressed in this judgment. We are unable to persuade ourselves to follow Delhi High court in above mentioned cases of Commissioner of Income-Tax vs. Nanak Ram Jaisinghania (supra) and in the case of Commissioner of Income-Tax, Delhi-II vs. Manglam Ricinus Ltd. (supra).
Supreme Court - Daily Orders Cites 0 - Cited by 10 - J K Maheshwari - Full Document

Deputy Commissioner Of Income Tax vs Bhanwara Ram Nayak S/O Shera Ram Nayak on 17 December, 2019

42. Here also various statutory provisions and judicial pronouncements cited before us were not cited before the High Court. The High Court, therefore, did not have the benefit of examining such judicial pronouncements. Even otherwise we have given detailed reasons for holding the belief that we have expressed in this judgment. We are unable to persuade ourselves to follow Delhi High court in above mentioned cases of Commissioner of Income-Tax vs. Nanak Ram Jaisinghania (supra) and in the case of Commissioner of Income-Tax, Delhi-II vs. Manglam Ricinus Ltd. (supra).
Rajasthan High Court - Jaipur Cites 0 - Cited by 5 - Full Document
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