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1987 JTR(SC) 182
1987 165 ITR 166 ; 1987 Supp SCC 704
SUPREME COURT OF INDIA
R.S. Pathak, CJI., M.M.Dutt, Ranganath Misra, JJ.
Additional Commissioner Of Income Tax, Gujarat
Versus
Mohanbhai Pamabhai
Case No. : 1856 of 1859, 1973 , 1382 , 1387 , 2338 of 1980
Date of Decision : 2/12/87
The court dismissed the appeals by adhering to the legal precedents and views established in previous judicial decisions involving similar issues.
Act
Referred
:INCOME TAX ACT
: S.45, S.48, S.2(1)(4)
(A) Income Tax - Dismissal of appeals - Court followed the view taken in previous precedents - Appeals dismissed. (Para 1)
Facts of the case:
Appeals were filed by the tax authorities against an individual. The specific factual matrix of the dispute is not detailed in the judgment.
Findings of Court:
The court found that the legal views adopted in previous judicial precedents were applicable to the present matter.
Issues: Whether the appeals should be dismissed in light of existing judicial precedents.
Ratio Decidendi: The court adhered to the legal principles established in prior decisions, determining that the current appeals must be dismissed accordingly.
Result: Appeals dismissed.
Facts of the case:
Appeals were filed by the tax authorities against an individual. The specific factual matrix of the dispute is not detailed in the judgment.
Findings of Court:
The court found that the legal views adopted in previous judicial precedents were applicable to the present matter.
Issues: Whether the appeals should be dismissed in light of existing judicial precedents.
Ratio Decidendi: The court adhered to the legal principles established in prior decisions, determining that the current appeals must be dismissed accordingly.
Result: Appeals dismissed.
Cases Referred:
Sunil Siddharthbhai v. CIT - relied upon
Taxation - The court relied on the view taken in this case to dismiss the appeals.
Taxation - The court relied on the view taken in this case to dismiss the appeals.
Kartikeys V. Sarabhai v. CIT - relied upon
Taxation - The court relied on the view taken in this case to dismiss the appeals.
Taxation - The court relied on the view taken in this case to dismiss the appeals.
(1) HAVING regard to the view taken by this court in Sunil Siddharthbhai v. CIT and Kartikeys V. Sarabhai v. CIT, these appeals must be dismissed. Accordingly we dismiss these appeals. There is no order as to costs.
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