Wednesday, November 2, 2011

Compilations of case law: General Topics: JUDICIAL DISCIPLINE

JUDICIAL DISCIPLINE


IT Proceedings – Res judicata not applicable.
CIT Vs Syed Saddique Imam & Others (Patna) 111 ITR 475
Tamilnadu Chlorates Vs JCIT ( ITAT, Chennai ) 98 ITD 1
New Jehangir Vakil Mills Co. Ltd. Vs CIT (SC) 49 ITR 137
Kotak Mahindra Finance Ltd. Vs DCIT (Bom) 265 ITR 114


Decision of Courts of co-ordinate jurisdiction binds each other – An established position should not be easily distorted
CIT Vs Meat Products of India Ltd (Ker) 224 ITR 1
CIT Vs L.G. Ramamurthy & ors. (Mad) 110 ITR 453
CIT Vs Sterling Foods (SC) 153 CTR 439/237 ITR 579
Lakshmi Vilas bank Ltd. Vs CIT (Mad) 284 ITR 93


Difference of opinion before co-ordinate Benches of a Court – Matter referred to larger Bench.
Aditya Minerals Pvt. Ltd,. Vs CIT (SC) 236 ITR 39
ITO Vs Ramkrishna Bajaj (ITAT,Bombay SB) 198 ITR (AT) 1


Reconsidering facts for a later year and recording different finding – Finding for earlier year not conclusive.
Ace Investments (P) Ltd. Vs CIT (Mad) 244 ITR 166


If the previous decision is plainly erroneous, there is a duty of the Court to review it and not perpetuate the mistake ie. a vital point was not considered OR when an earlier relevant statutory provision had not been brought to the notice of Court.
Union of India & Anr. Vs Raghubir Singh (SC) 178 ITR 548
Sri Agasthyar Trust Vs CIT (SC) 236 ITR 23
Sriram Transport Finance Co. Ltd. Vs ACIT (ITAT, Mad) 70 ITD 406


If there is conflict between the two decisions of Supreme Court the one decided by a larger Bench is binding – If both decisions are rendered by Bench consisting of equal number of judges, the later decision is binding.
Govindanaik Vs West Patent Press Co. Ltd. AIR 1980 Kar 92 (FB)
Bhika Ram & Ors. Vs Union of India & Ors.(Del) 238 ITR 113


Later judgement explaining earlier judgement – cannot be disregarded.
CGT Vs Arunbhai Hargovandas Patel (Guj) 264 ITR 586


Cases which are over ruled should not be quoted.
CIT Vs Dugdh Utpadak Sahkari Sangh Ltd. (All) 277 ITR 35


Third Member decision and Special bench decision of ITAT are of the same nature
DCIT Vs Oman International Bank SAOG ( ITAT, Mumbai – SB ) 100 ITD 285


Where contrary views are held by Third member and Special bench, view of Special bench takes precedence
DCIT Vs Padam Prakash (HUF) (ITAT, Del-SB) 104 ITD 1


Rejection of SLP does not mean that decision of HC has been approved.
CIT Vs Quality (Pat) 224 ITR 77
CIT Vs Shree Manjunatheswara Packing Products & Camphor Works (SC) 231 ITR 53
J.K Charitable Trust Vs WTO & Ors. (All) 222 ITR 523


Dismissal of appeal simpliciter – Not a declaration of law – No binding precedent
CIT Vs Geetha Ramakrishna Mills P. Ltd. (Mad) 288 ITR 489
S. Shanmughavel Nadar Vs State of Tamil Nadu & Anr. (SC) 263 ITR 658
Kunhayammed & Ors. Vs State of Kerala & Anr. (SC) 245 ITR 360
Saurashtra Oil Mills Assn., Gujarat Vs State of Gujarat & Anr. 2002 AIR 1130 SC


Special Leave petition dismissed with speaking order – Declaration of law by Supreme Court
After rejection of SLP, lower Courts can review its order
Once SLP is admitted, lower Courts have no jurisdiction to review the order
Kunhayammed & Ors. Vs State of Kerala & Anr. (SC) 245 ITR 360


Lower authority bound by order passed by higher authority
CIT Vs Ralson Industries Ltd. (SC) 288 ITR 322
Nokia Corporation Vs DIT (Int. Taxation) (Del) 292 ITR 22

Obiter dictum is expression of opinion on a point which is not necessary for the decision of a case. Obiter dictum of Supreme Court binding on all the High Courts
Tata Iron & Steel co. Ltd. Vs D.V. Bapat, ITO & Anr. (Bom) 101 ITR 292


Essence of a decision is its ratio decedendi and not every observation found therein – the concrete decision alone is binding – Obiter dictum not binding
Union of India Vs Dhanwanti Devi (1996) 6 SCC 44 pp. 96
CIT Vs Sun Engineering Works Pvt. Ltd. (SC) 198 ITR 297


Impact of ITAT order extends to only its jurisdiction
Saipem S.P.A. Vs DCIT (ITAT, Delhi) 86 ITD 572


Decision of High Court binding on Income Tax authorities
Om Prakash Trivedi Vs Union of India (All) 287 ITR 11


Single Judge cannot give a decision contrary to earlier judgement by a
Division Bench
Mehta Vegetables P. Ltd Vs Union of India & Anr.(Raj) 235 ITR 425


Decision of one High Court not binding on another High Court – Not binding on Tribunal in other States.
Patil Vijayakumar and Ors. Vs Union of India & Anr.(Kar) 151 ITR 48


Decision of High Court binding on Tribunal within its territorial jurisdiction.
Taylor Instrument Co.(India) Ltd Vs CIT (Del) 232 ITR 771
CIT Vs Mohan Lal Kansal (P & H) 114 ITR 583
Jorehaut Group Ltd. Vs ACIT (Gau) 289 ITR 422


Decision of High Court not binding on Tribunals outside its territorial jurisdiction.
Geoffrey Manners & Co. Ltd. Vs CIT (Bom) 221 ITR 695


Where there is only one decision of a H.C. on a particular point and there is no decision of any other H.C. contrary to that decision, Tribunal has to follow that view, not withstanding fact that its earlier Bench had taken a view contrary to that of H.C. on that point.
CIT Vs Godavridevi Saraf (Bom) 113 ITR 589
ITO Vs P.M. Suthar (ITAT, Ahd-TM), 53 ITD 1
Lakshmi Precison screws Ltd Vs DCIT (ITAT, Del) 59 ITD 295


Law declared by Supreme Court is binding on all courts including ITAT & CIT(A) and not Board's Circular contrary to it.
American Expresss Bank Ltd. Vs DCIT (ITAT, Mum) 65 ITD 67


Against similar decision of High Court, no appeal was preferred – Does not affect the appeal preferred in other cases, if public interest is involved
State, CBI Vs Sashi Balasubramanian (SC) 289 ITR 8


" Per incurium " defined – When an order is passed ignoring the provisions of the statute or binding precedents
CIT Vs B.R. Constructions (AP) 202 ITR 222

No comments:

Post a Comment