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Western Union Financial Services Inc., ... vs Department Of Income Tax on 10 December, 2015 cites

Commissioner Of Income-Tax vs M/S. Sun Engineering Works (P.) Ltd. on 17 September, 1992

"It is neither desirable nor permissible to pick out a word or a sentence from the judgment of this court, divorced from the context of the question under consideration and treat it to be the complete" law" declared by this court. The judgment must be read as a whole and the observations from the judgment have Page 17 of 19 I.T.A .No.-5551 & 5552/Del/2012 to be considered in the light of the questions which were before this court. A decision of this court takes its colour from the questions involved in the case in which it is rendered and, while applying the decision to a later case, the courts must carefully try to ascertain the true principle laid down by the decision of this court and not to pick out words or sentences from the judgment, divorced from the context of the questions under consideration by this court, to support their reasonings.
Supreme Court of India Cites 46 - Cited by 1062 - Y Dayal - Full Document

Smt. Anchi Devi vs Commissioner Of Income Tax on 28 March, 2008

4.2.2. I have carefully gone through reasons recorded by the AO. The AO has accepted that original assessment u/s 143(3) was time barred. The re-opening is based on the same material which was considered during assessment u/s 143(3), which has been quashed by the Id. CIT(A). Thus, by re-opening proceedings, the AO has attempted to infuse life into an assessment which has already become dead, on the basis of same material which was considered during original assessment. There is was no new material available before the AO for reopening the assessment. The ratio of decision in case of Smt. Anchi Devi vs. CIT (2008) 218 CTR 11 (P&H) is squarely applicable to facts of the present case wherein it has been held that:
Punjab-Haryana High Court Cites 11 - Cited by 3 - R K Garg - Full Document
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