Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2005 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (4) TMI 27 - ALLAHABAD HIGH COURTSuit – civil court - "1. Whether Tribunal was legally correct to hold that if the order of the civil judge clearly spelled out that assessee had only 1/5th share in the property then the assessee's share was including it for the purpose of taxation to the extent of 1/5th only? 2. Whether Tribunal was legally correct to hold that when co-owners had not challenged the order of the Magistrate, it was not open to the Revenue to question the same while it is a cardinal principle of law that decisions of the civil courts were not binding on the Revenue who was not a party before the civil court?" - It is well-settled that a decree or order passed in a suit in which the parties do not contest or is passed ex parte is binding upon the parties in the same manner as a decree or order passed after contest unless it is set aside or modified in appeal or revision by a competent court of law. - In view of the above discussions, we answer both the questions referred to us in the affirmative, i.e., in favour of the assessee and against the Revenue
|