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Tvs Investments Lrd.,, Chennai vs Dcit, Chennai on 2 April, 2024 cites

C.I.T.,Mumbai vs M/S.Walfort Share & Stock Brokers P.Ltd on 6 July, 2010

Therefore, we are of the considered view that the order of the Tribunal in ITA No.262/Chny/2017 dated 22.11.2023 without considering the binding precedent of the Hon'ble Supreme Court in the case of CIT v. Walfort Share & Stock Brokers (P) Ltd. constitute a mistake apparent on record, and thus, we re-called the order of the Tribunal in ITA No.262/Chny/2017 dated 22.11.2023. The Registry is directed to post the appeal for hearing in due course and intimate both the parties.
Supreme Court of India Cites 25 - Cited by 501 - S H Kapadia - Full Document

Commissioner Of Income Tax 4 vs M/S Honda Siel Power Products Ltd. on 5 July, 2018

ordinate Bench and non-consideration of decision of the High Court/Supreme Court, is a mistake apparent on record, which can be rectified u/s.254(2) of the Act. Further, the Hon'ble Supreme Court in the case of CIT v. Honda Siel Products Ltd., reported in [2007] 295 ITR 466 (SC), held that non-consideration of decision of co-ordinate Bench of the Tribunal is a mistake apparent from the record.
Supreme Court - Daily Orders Cites 0 - Cited by 37 - Full Document

Tvs Logistics Services Limited, ... vs Dcit Corporate Circle 2, Madurai on 9 August, 2021

argued that non-consideration of decision of the co-ordinate Bench and non-consideration of decision of the Hon'ble Supreme Court, constitute a mistake apparent on record, which needs to be rectified u/s.254(2) of the Act. We find that although, the Tribunal has considered the decision relied upon by the Ld.Counsel for the assessee and followed by the Ld.CIT(A) while allowing relief to the assessee in the case of ACIT v. TVS Motors Co. Ltd., in ITA No.329/Chny/2016, but said judgment has been distinguished with a cryptic findings without assigning proper reason 'as to why' the judgment followed by the Ld.CIT(A) in their order is not applicable to the facts of the present case.
Income Tax Appellate Tribunal - Chennai Cites 5 - Cited by 3 - Full Document
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