Uti Mutual Fund vs Income Tax Officer -19(3)(2 on 6 March, 2013
The decision of this Court in UTI Mutual Funds (supra) was binding
upon the petitioner revenue and the Assessing Officer.
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The Director Of Income Tax (Exemption vs The Income Tax Appellate Tribunal on 4 February, 2014
cites
The Income Tax Act, 1961
Section 156 in The Income Tax Act, 1961 [Entire Act]
Section 254 in The Income Tax Act, 1961 [Entire Act]
Section 11 in The Income Tax Act, 1961 [Entire Act]
Maharashtra Housing and Area Development Act, 1976
Mahindra & Mahindra Ltd vs Union Of India & Anr on 24 January, 1979
b) No fault can be found with the impugned order dated 25
November 2013 of the Tribunal directing a refund of the entire amount
of Rs.159.84 crores as it merely follows the binding decisions of this
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ASN 9/16 WP-3174-13 .sxw
Court in Mahindra and Mahindra Vs. Union of India 59 ELT 505
wherein the amounts recovered by the revenue by encashing the bank
guarantee even before the time to file appeal had expired was ordered
to be refunded to the assessee. Further, the revenue was restrained
from adopting coercive proceedings for recovery till the disposal of the
stay application. In this case, order of the Commissioner of Income Tax
(Appeals) was received by respondent No.2 only on 16 November 2013
and respondent No.2 had 60 days time to file an appeal and stay
application to the Tribunal. The petitioner revenue did not wait even
for four days after communicating the order of the CIT (A) to
respondent No.2 before adopting coercive proceedings to take away
forcibly the amount of Rs.159.84 crores from the respondent No.2's
bank account.
Roger Enterprises Pvt. Ltd. vs Dcit, Spl. Range-5 on 8 May, 2003
2. The application, if any, moved by the assessee
should be disposed of after hearing the assessee and
bearing in mind the guidelines in KEC International
Ltd. (supra);
East India Commerclal Co., Ltd. ... vs The Collector Of Customs, Calcutta on 4 May, 1962
Long years ago in East India Commercial vs. Collector
of Customs AIR 1962(SC) 1893 the Supreme Court had observed that
the law declared by the High Court is binding on all authorities
functioning within the State over which the High Court has jurisdiction.
Article 226 in Constitution of India [Constitution]
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