11th Oct., 1991; (ii) ONGC v. CCE

JOINT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), BILASPUR vs. MESERS SOUTH EASTERN COALFIELDS LIMITED, BILASPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

…rvation recalled its earlier directions given in the case of , viz. (i) Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (1992) 104 CTR 31 (SC) : 1955 Supp. (4) SCC 541 dt. 11th Oct., 1991; (ii) ONGC Vs. CCE (1994) 116 CTR (SC) 643 : (2004) 6 SCC 437, dt. 7th Jan, 1994; and (iii) ONGC Vs. CEE (2007) 7 SCC 39, dt. 20thJuly, 2007. For the sake of clarity the relevant observations of the Hon’ble Apex Court in the case of Electronics Corporation of India Ltd. Vs. Union of India & Ors. (supra) are culled out, as under: “9. The idea-behind setting up of this Committee, initially, called a "High-Power…

ADDL.COMMISSIONER OF INCOME TAX RANGE -1, BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

…rvation recalled its earlier directions given in the case of , viz. (i) Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (1992) 104 CTR 31 (SC) : 1955 Supp. (4) SCC 541 dt. 11th Oct., 1991; (ii) ONGC Vs. CCE (1994) 116 CTR (SC) 643 : (2004) 6 SCC 437, dt. 7th Jan, 1994; and (iii) ONGC Vs. CEE (2007) 7 SCC 39, dt. 20thJuly, 2007. For the sake of clarity the relevant observations of the Hon’ble Apex Court in the case of Electronics Corporation of India Ltd. Vs. Union of India & Ors. (supra) are culled out, as under: “9. The idea-behind setting up of this Committee, initially, called a "High-Power…

ADDL.COMMISSIONER OF INCOME TAX RANGE -1, BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

…rvation recalled its earlier directions given in the case of , viz. (i) Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (1992) 104 CTR 31 (SC) : 1955 Supp. (4) SCC 541 dt. 11th Oct., 1991; (ii) ONGC Vs. CCE (1994) 116 CTR (SC) 643 : (2004) 6 SCC 437, dt. 7th Jan, 1994; and (iii) ONGC Vs. CEE (2007) 7 SCC 39, dt. 20thJuly, 2007. For the sake of clarity the relevant observations of the Hon’ble Apex Court in the case of Electronics Corporation of India Ltd. Vs. Union of India & Ors. (supra) are culled out, as under: “9. The idea-behind setting up of this Committee, initially, called a "High-Power…

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

…rvation recalled its earlier directions given in the case of , viz. (i) Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (1992) 104 CTR 31 (SC) : 1955 Supp. (4) SCC 541 dt. 11th Oct., 1991; (ii) ONGC Vs. CCE (1994) 116 CTR (SC) 643 : (2004) 6 SCC 437, dt. 7th Jan, 1994; and (iii) ONGC Vs. CEE (2007) 7 SCC 39, dt. 20thJuly, 2007. For the sake of clarity the relevant observations of the Hon’ble Apex Court in the case of Electronics Corporation of India Ltd. Vs. Union of India & Ors. (supra) are culled out, as under: “9. The idea-behind setting up of this Committee, initially, called a "High-Power…

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

…rvation recalled its earlier directions given in the case of , viz. (i) Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (1992) 104 CTR 31 (SC) : 1955 Supp. (4) SCC 541 dt. 11th Oct., 1991; (ii) ONGC Vs. CCE (1994) 116 CTR (SC) 643 : (2004) 6 SCC 437, dt. 7th Jan, 1994; and (iii) ONGC Vs. CEE (2007) 7 SCC 39, dt. 20thJuly, 2007. For the sake of clarity the relevant observations of the Hon’ble Apex Court in the case of Electronics Corporation of India Ltd. Vs. Union of India & Ors. (supra) are culled out, as under: “9. The idea-behind setting up of this Committee, initially, called a "High-Power…

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

…rvation recalled its earlier directions given in the case of , viz. (i) Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (1992) 104 CTR 31 (SC) : 1955 Supp. (4) SCC 541 dt. 11th Oct., 1991; (ii) ONGC Vs. CCE (1994) 116 CTR (SC) 643 : (2004) 6 SCC 437, dt. 7th Jan, 1994; and (iii) ONGC Vs. CEE (2007) 7 SCC 39, dt. 20thJuly, 2007. For the sake of clarity the relevant observations of the Hon’ble Apex Court in the case of Electronics Corporation of India Ltd. Vs. Union of India & Ors. (supra) are culled out, as under: “9. The idea-behind setting up of this Committee, initially, called a "High-Power…

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

…rvation recalled its earlier directions given in the case of , viz. (i) Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (1992) 104 CTR 31 (SC) : 1955 Supp. (4) SCC 541 dt. 11th Oct., 1991; (ii) ONGC Vs. CCE (1994) 116 CTR (SC) 643 : (2004) 6 SCC 437, dt. 7th Jan, 1994; and (iii) ONGC Vs. CEE (2007) 7 SCC 39, dt. 20thJuly, 2007. For the sake of clarity the relevant observations of the Hon’ble Apex Court in the case of Electronics Corporation of India Ltd. Vs. Union of India & Ors. (supra) are culled out, as under: “9. The idea-behind setting up of this Committee, initially, called a "High-Power…

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

…rvation recalled its earlier directions given in the case of , viz. (i) Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (1992) 104 CTR 31 (SC) : 1955 Supp. (4) SCC 541 dt. 11th Oct., 1991; (ii) ONGC Vs. CCE (1994) 116 CTR (SC) 643 : (2004) 6 SCC 437, dt. 7th Jan, 1994; and (iii) ONGC Vs. CEE (2007) 7 SCC 39, dt. 20thJuly, 2007. For the sake of clarity the relevant observations of the Hon’ble Apex Court in the case of Electronics Corporation of India Ltd. Vs. Union of India & Ors. (supra) are culled out, as under: “9. The idea-behind setting up of this Committee, initially, called a "High-Power…

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

…rvation recalled its earlier directions given in the case of , viz. (i) Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (1992) 104 CTR 31 (SC) : 1955 Supp. (4) SCC 541 dt. 11th Oct., 1991; (ii) ONGC Vs. CCE (1994) 116 CTR (SC) 643 : (2004) 6 SCC 437, dt. 7th Jan, 1994; and (iii) ONGC Vs. CEE (2007) 7 SCC 39, dt. 20thJuly, 2007. For the sake of clarity the relevant observations of the Hon’ble Apex Court in the case of Electronics Corporation of India Ltd. Vs. Union of India & Ors. (supra) are culled out, as under: “9. The idea-behind setting up of this Committee, initially, called a "High-Power…

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-1(1), BILASPUR(CG) vs. SOUTH EASTERN COALFIELDS LTD, BILASPUR(CG)

Bench: Shri Ravish Sood & Shri Arun Khodpia

…rvation recalled its earlier directions given in the case of , viz. (i) Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (1992) 104 CTR 31 (SC) : 1955 Supp. (4) SCC 541 dt. 11th Oct., 1991; (ii) ONGC Vs. CCE (1994) 116 CTR (SC) 643 : (2004) 6 SCC 437, dt. 7th Jan, 1994; and (iii) ONGC Vs. CEE (2007) 7 SCC 39, dt. 20thJuly, 2007. For the sake of clarity the relevant observations of the Hon’ble Apex Court in the case of Electronics Corporation of India Ltd. Vs. Union of India & Ors. (supra) are culled out, as under: “9. The idea-behind setting up of this Committee, initially, called a "High-Power…

M/S STEEL AUTHORITY OF INDIA LTD. vs. COMMISSIONER OF CENTRAL EXCISE

In the result, the appeal is allowed on the above

Bench: HON'BLE THE CHIEF JUSTICE

…NON­REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 3611 OF 2015 M/S STEEL AUTHORITY OF INDIA LIMITED ...APPELLANT(S) VERSUS COMMISSIONER OF CENTRAL EXCISE, BOLPUR ...RESPONDENT(S) J U D G M E N T B.R. GAVAI, J. 1. The appeal challenges the order dated 12th November 2013 passed by the Division Bench of the High Court of Calcutta, thereby dismissing the appeal being CEXA No. 23 of 2013 filed by the present appellant, which was in turn filed, challenging the order dated 26th April 2013 passed by the Customs, Excise and Service Tax Appellate Trib…

PR COMMISSIONER OF INCOME TAX-3 vs. M/s HINDUSTHAN

Appeal stands dismissed with the observations recorded hereinabove

Bench: P.S.DINESH KUMAR,C.M. POONACHA

…Oil and Natural Gas Commission and Another Vs. Collector of Central Excise6 and Oil and Natural Gas Commission and Another Vs. Collector of Central 4 1992 Supp (2) SCC 432 5 1995 Supp (4) SCC 541 6 (2004) 6 SCC 437 7 Excise7. Subsequently, in the case of Electronics Corporation of India Ltd. Vs. Union of India and Others8, Supreme Court has recalled the orders passed in the aforesaid ONGC cases. The resultant position is, companies owned by State or Central Government have to take their call in individual cases. He has also placed, for our con…

The Commissioner of Income Tax (Central) vs. K. V. Srinivasa Rao

…of the defence strategy to impeach the credibility of the witness. The proof of guilt required of the prosecution does not depend on the satisfaction made to a witness. 35. In Tarun Bora v. State of Assam [Tarun Bora v. State of Assam, (2002) 7 SCC 39: 2002 SCC (Cri) 1568], a three-judge Bench of this Court was dealing with an appeal against the order passed by the Designated Court, Guwahati, in TADA Sessions case wherein the appellant was convicted under Section 365IPC read with Sections 3(1) and 3(5) of the Terrorist and Disruptive Activities (Prevention) Act, 1987. 36. In Tarun B…

THE COMMISSIONER OF INCOME-TAX vs. M/S BHARAT ELECTRONICS LTD

Accordingly the Review Petition is allowed and

Bench: B.V.NAGARATHNA,K.L.MANJUNATH

…spute while preferring the appeal against the public sector undertaking. The Hon’ble Supreme Court 3 in Electronics Corporation of India Ltd., vs. Union of India & others recalled the order passed in 1995 Supplement(4) SCC 541 dated 11-10-1991; (2004) 6 SCC 437 dated 7-1-1994; (2007) 7 SCC 39 dated 20-7-2007. In addition to that the order passed by us in the present appeal was carried to the Hon’ble Supreme Court in Special Leave Petition (C) CC No.5686/2011 wherein the Special Leave Petition has been disposed off granting opportunity to the appellant to move this Court for review. Relying up…

THE COMMISSIONER OF INCOME TAX vs. M/S CANBANK FINANCIAL SERVICES LTD

Bench: ARAVIND KUMAR,N.KUMAR

…r orders this day, ARAVIND KUMAR J., made the following:- ` O R D E R Petitioner is seeking for review of the order passed by this Court on 10.11.2010 whereunder this Court has held that in the event of Apex Court reviewing the ONGC’s case reported in (2004) 6 SCC 437, appellant would be at liberty to revive the appeal. 2. In view of the Apex Court order dated 8.4.2011, the remedy available to the petitioner is to seek revival of the order passed by this Court on 10.11.2010 by filing an appropriate 3 application in the said appeal and not seeking review of the order. Reserving liberty to the petitioner to s…

THE COMMISSIONER OF INCOME TAX vs. M/S CANBANK FINANCIAL SERVICES LTD

Bench: ARAVIND KUMAR,N.KUMAR

…for orders this day, ARAVIND KUMAR J., made the following:- O R D E R Petitioner is seeking for review of the order passed by this Court on 10.11.2010 whereunder this Court has held that in the event of Apex Court reviewing the ONGC’s case reported in (2004) 6 SCC 437, appellant would be at liberty to revive the appeal. 2. In view of the Apex Court order dated 8.4.2011, the remedy available to the petitioner is to seek revival of the order passed by this Court on 10.11.2010 by filing an appropriate application in the said appeal and not seeking review of the 3 order. Reserving liberty to the petitioner to s…

THE COMMISSIONER OF INCOME TAX vs. KARNATAKA POWER TRANSMISSION

Accordingly the Review Petition is allowed and

Bench: RAVI MALIMATH,N.KUMAR

…spute while preferring the appeal against the public sector undertaking. The Hon’ble Supreme Court 3 in Electronics Corporation of India Ltd., vs. Union of India & others recalled the order passed in 1995 Supplement(4) SCC 541 dated 11-10-1991; (2004) 6 SCC 437 dated 7-1-1994; (2007) 7 SCC 39 dated 20-7-2007. In addition to that the order passed by us in the present appeal was carried to the Hon’ble Supreme Court in Special Leave Petition (C) CC No.5686/2011 wherein the Special Leave Petition has been disposed off granting opportunity to the appellant to move this Court for review. Relying up…

COMMISSIONER OF INCOME TAX vs. UNITED PROVINCES ELECTRIC SUPPLY CO

In the result, appeal is allowed

…to be calculated with respect of each individual asset. In support of his contention, he referred to the decision of this Court in C.I.T., Gujarat vs. Artex Manufacturing Co., http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 7 of 10 {(1997) 6 SCC 437 : 227 ITR 278}. In our view, in the present appeal, we are only concerned with the limited question which was referred to the High Court - whether on the facts and in the circumstances of the case and on interpretation of the provisions of the Indian Electricity Act, 1910, the provisions of section 41(2)…