Search Results Page

Search Results

1 - 10 of 10 (0.45 seconds)
Commissioner Of Income Tax vs M/S Prakash Industries Ltd on 28 April, 2010 cites

Commnr. Of Income Tax, Kanpur vs J.K. Charitable Trust, Kanpur on 7 November, 2008

Having heard the learned counsel for the parties and perusing the order of CIT(A) passed on 4.1.1999 (R.2) in respect of assessment year 1990-91, we are of the view that the principle of consistency would come in play. If in respect of assessment year 1990-91 the Revenue has accepted the order of the CIT(A) then it follows that in respect of the earlier year the same principle would apply in view of the decisions of Hon'ble the Supreme Court rendered in the cases of Radhasoami Satsang v. CIT (1992) 193 ITR 321, Berger Paints India Ltd. v. CIT (2004) 266 ITR 99, CIT v. J.K.Charitable Trust (2009) 1 SCC 196 and C.K.Gangadharan and another v. CIT (2008) 8 SCC 739. These decisions would guide us that once the Revenue has accepted the view of the CIT(A) in respect of the assessment ITA No. 46 of 2003 6 year 1990-91 then it is not open to the Revenue to challenge the similar finding and deviate from its earlier stand.
Supreme Court of India Cites 26 - Cited by 56 - A Pasayat - Full Document

C.K. Gangadharan & Anr vs Commnr. Of Income Tax, Cochin on 21 July, 2008

Having heard the learned counsel for the parties and perusing the order of CIT(A) passed on 4.1.1999 (R.2) in respect of assessment year 1990-91, we are of the view that the principle of consistency would come in play. If in respect of assessment year 1990-91 the Revenue has accepted the order of the CIT(A) then it follows that in respect of the earlier year the same principle would apply in view of the decisions of Hon'ble the Supreme Court rendered in the cases of Radhasoami Satsang v. CIT (1992) 193 ITR 321, Berger Paints India Ltd. v. CIT (2004) 266 ITR 99, CIT v. J.K.Charitable Trust (2009) 1 SCC 196 and C.K.Gangadharan and another v. CIT (2008) 8 SCC 739. These decisions would guide us that once the Revenue has accepted the view of the CIT(A) in respect of the assessment ITA No. 46 of 2003 6 year 1990-91 then it is not open to the Revenue to challenge the similar finding and deviate from its earlier stand.
Supreme Court of India Cites 14 - Cited by 56 - A Pasayat - Full Document

Radhasoami Satsang, Saomi Bagh,Agra vs Commissioner Of Income Tax on 15 November, 1991

Having heard the learned counsel for the parties and perusing the order of CIT(A) passed on 4.1.1999 (R.2) in respect of assessment year 1990-91, we are of the view that the principle of consistency would come in play. If in respect of assessment year 1990-91 the Revenue has accepted the order of the CIT(A) then it follows that in respect of the earlier year the same principle would apply in view of the decisions of Hon'ble the Supreme Court rendered in the cases of Radhasoami Satsang v. CIT (1992) 193 ITR 321, Berger Paints India Ltd. v. CIT (2004) 266 ITR 99, CIT v. J.K.Charitable Trust (2009) 1 SCC 196 and C.K.Gangadharan and another v. CIT (2008) 8 SCC 739. These decisions would guide us that once the Revenue has accepted the view of the CIT(A) in respect of the assessment ITA No. 46 of 2003 6 year 1990-91 then it is not open to the Revenue to challenge the similar finding and deviate from its earlier stand.
Supreme Court of India Cites 18 - Cited by 1110 - R B Misra - Full Document

Berger Paints India Ltd vs Commissioner Of Income Tax, Calcutta on 17 February, 2004

Having heard the learned counsel for the parties and perusing the order of CIT(A) passed on 4.1.1999 (R.2) in respect of assessment year 1990-91, we are of the view that the principle of consistency would come in play. If in respect of assessment year 1990-91 the Revenue has accepted the order of the CIT(A) then it follows that in respect of the earlier year the same principle would apply in view of the decisions of Hon'ble the Supreme Court rendered in the cases of Radhasoami Satsang v. CIT (1992) 193 ITR 321, Berger Paints India Ltd. v. CIT (2004) 266 ITR 99, CIT v. J.K.Charitable Trust (2009) 1 SCC 196 and C.K.Gangadharan and another v. CIT (2008) 8 SCC 739. These decisions would guide us that once the Revenue has accepted the view of the CIT(A) in respect of the assessment ITA No. 46 of 2003 6 year 1990-91 then it is not open to the Revenue to challenge the similar finding and deviate from its earlier stand.
Supreme Court of India Cites 14 - Cited by 173 - Full Document
1