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Rajasthan Explosives & Chemicals Ltd., ... vs Assessee on 12 February, 2016 cites

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

Therefore, we see no deviation from the legal position which has been accepted by the Revenue in assessment year 2000-01 and in this eventuality the judgment of Hon'ble Supreme Court in the cases of Radhaswami Satsang vs. CIT , 193 ITR 321 (SC) and CIT VS. Vatika Township (P) Ltd. 367 ITR 466 (SC) for the proposition of maintaining the consistency of the stand of Revenue on same facts and circumstances enunciated. In view thereof, we hold that ld. CIT(A) ought to have followed his order in A.Y. 2001-02 and allowed assessee's application u/s 154 of the Act being the mistake pointed out therein. Thus the appeal of the assessee in ITA No. 482/JP/2013 is allowed.
Supreme Court of India Cites 18 - Cited by 1110 - R B Misra - Full Document

Commr.Of Income Tax-I,New Delhi vs Vatika Township P.Ltd on 15 September, 2014

Therefore, we see no deviation from the legal position which has been accepted by the Revenue in assessment year 2000-01 and in this eventuality the judgment of Hon'ble Supreme Court in the cases of Radhaswami Satsang vs. CIT , 193 ITR 321 (SC) and CIT VS. Vatika Township (P) Ltd. 367 ITR 466 (SC) for the proposition of maintaining the consistency of the stand of Revenue on same facts and circumstances enunciated. In view thereof, we hold that ld. CIT(A) ought to have followed his order in A.Y. 2001-02 and allowed assessee's application u/s 154 of the Act being the mistake pointed out therein. Thus the appeal of the assessee in ITA No. 482/JP/2013 is allowed.
Supreme Court of India Cites 64 - Cited by 888 - A K Sikri - Full Document
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