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Commissioner Of Income-Tax, Tamil Nadu vs Standard Motor Products Of India Ltd. on 30 March, 1982
cites
Section 148 in The Income Tax Act, 1961 [Entire Act]
V. Jaganmohan Rao And Ors. vs Commissioner Of Income-Tax And Excess ... on 31 July, 1969
In the circumstances, we are unable to follow the ratio of this court in Al. Vr. St. Veerappa Chettiar v. CIT [1973] 91 ITR 116 (Mad), as in our opinion, the same cannot stand consistently with the decision of the Supreme Court in V. Jaganmohan Rao v. CIT [1970] 75 ITR 373.
Section 139 in The Income Tax Act, 1961 [Entire Act]
Al. Vr. St. Veerappa Chettiar vs Commissioner Of Income-Tax on 21 August, 1972
Naturally, therefore, this court had no opportunity to test whether the ratio in Al. Vr. St. Veerappa Chettiar v. CIT [1973] 91 ITR 116 (Mad), was inconsistent with the ratio of the Supreme Court in the above cases.
Section 153 in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Sales-Tax, Madhya ... vs M/S. H.M. Esufall, H. M. Abdulali, ... on 18 April, 1973
His decision was, however, overruled by the Court of Appeal, not on the facts, which it was not competent to the court to question, but, so far as I can understand, on grounds completely inconsistent with what this House decided in M'Ferrin's case. I feel no doubt that the decision of the Court of Appeal was wrong. I can understand the difficult in which both the county court judge and the Court of Appeal were placed in the present case. What a court should do, when faced with a decision of the Court of Appeal manifestly inconsistent with the decisions of this House, is a problem of some difficulty in the doctrine of precedent. I incline to think that it should apply the law laid down by this House, and refuse to follow the erroneous decision."
Section 12A in The Income Tax Act, 1961 [Entire Act]
Pulavarthi Viswanadham vs Commissioner Of Income-Tax, Andhra ... on 19 September, 1962
The matter was referred by the Bench to a Full Bench in view of the apparent inconsistency between the ratio laid down in Pulavarthi Viswanadham v. CIT [1963] 50 ITR 463 (AP) and Al. Vr. St. Veerappa Chettiar v. CIT. Kondaiah C.J., after referring to the decision of the Supreme Court, among others, observed as follows (p. 78 of 121 ITR) :