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Commissioner Of Income Tax vs Shri Jawahar Bhattacharjee on 7 February, 2012 cites

Rajendra Singh vs Superintendent Of Taxes And Ors. on 21 July, 1989

448. The aforesaid decisions of the Single Benches in BRPL (supra) and in SS Agarwal (supra), we have noticed, were rendered after following an earlier Division Bench judgment of this Court in Rajendra Singh vs. Superintendent of Taxes, reported in 79 STC 10. In the aforesaid judgment, the Division Bench has clearly held that an erroneous order would be one which is plainly contrary to law and the error must pertain to one of jurisdiction. It therefore, appears that two different Division Benches have taken two different views on an identical subject matter. Which of the two views would be correct cannot be gone into by a co-ordinate Bench. We therefore, direct the office to place this matter before the Hon'ble Chief Justice for consideration as to whether this income tax appeal should be referred to a larger Bench. Office to act accordingly."
Gauhati High Court Cites 14 - Cited by 17 - Full Document

M. L. Sethi vs R. P. Kapur on 19 July, 1972

In the end it can only be a value judgment (see H. N. R.Wade, "Constitutional and Administrative ITA No.2 of 2008 Page 11 of 19 Aspects of the Anisminic case", Law Quarterly Review, Vol. 85, 1969, p. 198). Why is it that a wrong decision on a question of limitation or res judicata 'was treated as a jurisdictional error and liable to be interfered with in revision? It is a bit difficult to understand how an erroneous decision on a question of limitation or res judicata would oust the jurisdiction of the Court in the primitive sense of the term and render the decision or a decree embodying the decision a nullity liable to collateral attack. The reason can only be that the error of law was considered as vital by the Court. And there is no yardstick to determine the magnitude of the error other than the opinion of the Court."
Supreme Court of India Cites 8 - Cited by 119 - K K Mathew - Full Document
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