This single judge order disposed of four Income Tax Appeals (Nos. 351, 387, 360, and 720 of 2018) after counsel submitted that the same legal question was squarely covered by a prior judgment of this Court in CIT-LTU v. Union Bank of India (2019).
Four Income Tax Appeals were disposed of.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
902-itxa-351-2018.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
VISHAL SUBHASH PAREKAR
Digitally signed by VISHAL SUBHASH PAREKAR Date: 2022.02.21 10:24:21 +0530
INCOME TAX APPEAL NO.351 OF 2018 WITH INCOME TAX APPEAL NO.387 OF 2018 WITH INCOME TAX APPEAL NO.360 OF 2018 WITH INCOME TAX APPEAL NO.720 OF 2018
Pr. Commissioner of Income Tax-2
...Appellant
vs. Central Bank of India ...Respondent
Mr. Suresh Kumar, for the Appellant None for the Respondent.
CORAM : K.R. SHRIRAM & N. J. JAMADAR, JJ. DATE : FEBRUARY 18, 2022
P.C.:
India reported in [ 2019] 105 taxmann.com 253 (Bombay).
have also been disposed subsequently relying on this judgment.
(N. J. JAMADAR, J.)
1/1
Vishal Parekar
1 issue framed by the court
Whether four income tax appeals are to be disposed of by relying on a subsequent judgment of this Court.
Colour shows how this judgement treated each authority
Commissioner of Income Tax-LTU v/s. Union Bank of IndiaRelied on¶12
[ 2019] 105 taxmann.com 253 (Bombay)
Vishal Subhash Parekar
Pr. Commissioner of Income Tax-2
Central Bank of India
K.R. Shiram
N.J. Jamadar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
