needs to be overruled insofar as it departs from
McDowell and Co. Ltd. v. CTO (1985) 3 SCC 230 principle
for the following : i) Para ... McDowell judgment has
been missed which reads as under: "on this aspect
Chinnappa Reddy, J. has proposed a separate opinion with
which we agree
State Of Andhra Pradesh And Ors.Etc vs Mcdowell & Co.And Ors.Etc on 21 March, 1996
Equivalent citations ... PETITIONER:
STATE OF ANDHRA PRADESH AND ORS.ETC
Vs.
RESPONDENT:
MCDOWELL & CO.AND ORS.ETC.
DATE OF JUDGMENT: 21/03/1996
BENCH:
JEEVAN REDDY
Mcdowell And Company Limited vs Commercial Tax Officer, Nacharam ... on 14 March, 1996
Equivalent citations: [1996]103STC548(AP)
JUDGMENT
S. Parvatha ... these three writ petitions the petitioner - M/s. McDowell and Company Limited, questions the final annual assessment orders
would be governed by the Supreme Court decision in the case of McDowell ... covered by the decision of the Supreme Court in the case of McDowell & Co. vs. CTO (supra).
9. The Tribunal recorded its conclusions
Commnr. Of Income Tax, Udaipur vs Mcdowell & Co. Ltd on 8 May, 2009
Equivalent citations: AIRONLINE ... 2939 OF 2006
Commissioner of Income Tax, Udaipur
Rajasthan ...Appellant
Versus
Mcdowell & Co. Ltd. ...Respondent
JUDGMENT
Dr. ARIJIT PASAYAT, J.
1. Questioning correctness
Mcdowell And Co., Ltd. vs The Sales Tax Officer, Sherthallay on 22 September, 1971
Equivalent citations: (1972)4SCC365, [1972]29STC163(SC)
Author: K.S. Hegde
whether there has been a departure from the ratio decidendi in McDowell & Co. Ltd. v. CTO in the case of Union of India ... address ourselves to that issue. The judgment in McDowell & Co. (supra) was of a Constitution Bench. The majority judgment insofar as the issue
Mcdowell & Co. Limited vs Commercial Tax Officer on 2 September, 1987
Equivalent citations: [1988]68STC124(AP)
Author: B.P. Jeevan Reddy
Bench
basis that the views
expressed by Chinappa Reddy, J (in McDowell and Co. Ltd.) are his own and do not
represent the view ... After observing that Azadi Bachao Andolan incorrectly appreciated the ratio
of McDowell, AAR concluded that there was a reversal of curial opinion in
England
avoidance and tax evasion and earlier judgments in the cases of
McDowell and Co. Ltd. versus Commercial Tax Officer ... needs to be overruled insofar as it
departs from McDowell and Co. Ltd. v. CTO [(1985)
3 SCC 230] principle for the following:
(i) Para
