12. In State of M.P v. G.S. Dall and Flour Mills, AIR 1991 SC 772 (187 ITR 478)

Govindasamy Bharathiraja, Chennai vs. ITO, Ncw-4(2), Chennai

In the result the appeal of the assessee is allowed

ITA 258/CHNY/2025[2017-18]Status: DisposedITAT Chennai10 Jul 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.258/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 V. Mr. Govindasamy Bharathiraja, The Ito, Old 4, New 6, Balaji Colony, Non-Corporate Ward-4(2), 3Rd Cross Street, Velachery, Chennai. Chennai-600 042. [Pan: Albpb 2971 K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.D. Anand, AdvocateFor Respondent: Ms. Anitha, Addl.CIT

Section 115BSection 142(1)Section 143Section 144Section 69Section 69A

…s, the Board is empowered to authorise the Commissioner of Incometax Officer to admit such application or claim even after the time limit and to deal with it, in accordance with law. 12. In State of M.P. v. G.S. Dall and Flour Mills, AIR 1991 SC 772 ; [1991] 187 ITR 478, the apex court held that executive instructions can supplement a statute or cover areas to which the statute does not extend but they cannot run contrary to the statutory provisions or whittle down their effect. In Kerala Financial Corporation v. CIT [1994] 210 ITR 129 (SC); AIR 1994 SC 2416, following the opinion of Mukharji J. at paragraph 42…

Shri. Manjit Krishan Malhotra, Abohar vs. Principal Commissioner of Income Tax, Bathinda

The appeals of the assessee are disposed of in the terms indicated as above

ITA 40/ASR/2019[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Anil Puri, AdvFor Respondent: Sh. Chandrajit Singh, CIT DR

Section 263Section 269SSection 271D

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 39 & 40/Asr/2019 Assessment Year: 2008-09 Sh. Manjit Krishan Malhotra Vs. Pr. Commissioner of Income Street No. 3, Jain Nagri, Tax, Civil Station, Bathinda Abohar [PAN: ABOPM 0859N] (Appellant) (Respondent) Appellant by : Sh. Anil Puri, Adv. Respondent by: Sh. Chandrajit Singh, CIT DR Date of Hearing: 28.06.2022 Date of Pronouncement: 11.08.2022 ORDER Per Dr. M. L. Meena, A.M.: These two appeals have been filed by the assessee against the impu…

Sh. Manjit Krishan Malhotra, Abohar vs. Pr. Commissioner of Incme Tax, Bathinda

The appeals of the assessee are disposed of in the terms indicated as above

ITA 39/ASR/2019[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Anil Puri, AdvFor Respondent: Sh. Chandrajit Singh, CIT DR

Section 263Section 269SSection 271D

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 39 & 40/Asr/2019 Assessment Year: 2008-09 Sh. Manjit Krishan Malhotra Vs. Pr. Commissioner of Income Street No. 3, Jain Nagri, Tax, Civil Station, Bathinda Abohar [PAN: ABOPM 0859N] (Appellant) (Respondent) Appellant by : Sh. Anil Puri, Adv. Respondent by: Sh. Chandrajit Singh, CIT DR Date of Hearing: 28.06.2022 Date of Pronouncement: 11.08.2022 ORDER Per Dr. M. L. Meena, A.M.: These two appeals have been filed by the assessee against the impu…

Commissioner of Central Excise Raipur vs. M/S Sepco Electric Power Construction Corporation

C.A. No.-004928 - 2018Supreme Court11 Jul 2022

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 65Section 73Section 75Section 76Section 77Section 78

…ircular was issued in excess of the parameters limited by the legislation delegating the power. It is well within the parameters and, therefore, can never be ultra vires the parent Act or void. Therefore, the ratio decided in G.S. Dali and Flour Mills, [1991] 187 ITR 478 (SC) cannot be attracted. Since it is well within the enactment, it is not a case that a tax is being imposed by reason of the said two circulars on the company though not liable through subordinate legislation without being authorised by the parent Act as was held in Gopal Narain, AIR 1964 SC 370. 30. From the discussion above, we are of the vie…

M/S Wintac Ltd, Bangalore vs. Dy, Commissioner of Income Tax Circle-12(5), Bangalore

In the result appeal filed by assessee in ITA

ITA 1164/BANG/2017[2008-09]Status: DisposedITAT Bangalore31 Mar 2022AY 2008-09

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2008-09 M/S. Wintac Ltd., No. 54/1, Boodhihal The Commissioner Of Village, Income Tax, Nelamangala, Bangalore – Iii. Bangalore – 562 123. Vs. Pan: Aaacr8313H Appellant Respondent & Assessment Year : 2008-09 M/S. Wintac Ltd., The Deputy No. 54/1, Budihal Village, Commissioner Of Nelamangala Taluk, Income Tax, Bangalore – 562 123. Circle – 12 (5), Pan: Aaacr8313H Vs. Bangalore. Appellant Respondent : Shri H. Anil Kumar & Assessee By Shri Balram R Rao, Advocates : Dr. Manjunath Karkihalli, Cit Revenue By Dr Date Of Hearing : 17-02-2022 Date Of Pronouncement : 31-03-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Order Dated 28/07/2021 Passed By Hon’Ble Karnataka High Court In Ita No.90 Of 2015

For Respondent: Shri H. Anil Kumar &

Section 115WSection 115W(2)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2008-09 M/s. Wintac Ltd., No. 54/1, Boodhihal The Commissioner of Village, Income tax, Nelamangala, Bangalore – III. Bangalore – 562 123. Vs. PAN: AAACR8313H APPELLANT RESPONDENT & Assessment Year : 2008-09 M/s. Wintac Ltd., The Deputy No. 54/1, Budihal Village, Commissioner of Nelamangala Taluk, Income Tax, Bangalore – 562 123. Circle – 12 (5), PAN: AAACR8313H Vs. Bangalore. APPELLANT RESPONDENT : Shri H. Anil Kumar & Assessee by Shri Balram R Rao, Ad…

Wintac Ltd vs. C.I.T

In the result appeal filed by assessee in ITA

ITA 604/BANG/2013[2008-09]Status: DisposedITAT Bangalore31 Mar 2022AY 2008-09

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2008-09 M/S. Wintac Ltd., No. 54/1, Boodhihal The Commissioner Of Village, Income Tax, Nelamangala, Bangalore – Iii. Bangalore – 562 123. Vs. Pan: Aaacr8313H Appellant Respondent & Assessment Year : 2008-09 M/S. Wintac Ltd., The Deputy No. 54/1, Budihal Village, Commissioner Of Nelamangala Taluk, Income Tax, Bangalore – 562 123. Circle – 12 (5), Pan: Aaacr8313H Vs. Bangalore. Appellant Respondent : Shri H. Anil Kumar & Assessee By Shri Balram R Rao, Advocates : Dr. Manjunath Karkihalli, Cit Revenue By Dr Date Of Hearing : 17-02-2022 Date Of Pronouncement : 31-03-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Order Dated 28/07/2021 Passed By Hon’Ble Karnataka High Court In Ita No.90 Of 2015

For Respondent: Shri H. Anil Kumar &

Section 115WSection 115W(2)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2008-09 M/s. Wintac Ltd., No. 54/1, Boodhihal The Commissioner of Village, Income tax, Nelamangala, Bangalore – III. Bangalore – 562 123. Vs. PAN: AAACR8313H APPELLANT RESPONDENT & Assessment Year : 2008-09 M/s. Wintac Ltd., The Deputy No. 54/1, Budihal Village, Commissioner of Nelamangala Taluk, Income Tax, Bangalore – 562 123. Circle – 12 (5), PAN: AAACR8313H Vs. Bangalore. APPELLANT RESPONDENT : Shri H. Anil Kumar & Assessee by Shri Balram R Rao, Ad…

Smt. Uma Agarwal, Gwalior vs. ITO-1(3), Gwalior

In the result the appeal of the assessee is allowed

ITA 35/AGR/2021[2017-18]Status: DisposedITAT Agra18 Jun 2021AY 2017-18

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year 2017-18 Smt. Uma Agrawal V.S. I.T.O –1( 3) Baba Kapur Sunaran Ka Mohalla, Gwalior, M.P. Rajaji Ka Bada Gwalior M.P. Pan: Bdppa6915F (Appellant) (Respondent)

Section 69A

…In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member Assessment Year 2017-18 Smt. Uma Agrawal V.S. I.T.O –1( 3) Baba Kapur Sunaran Ka Mohalla, Gwalior, M.P. Rajaji Ka Bada Gwalior M.P. PAN: BDPPA6915F (Appellant) (Respondent) Appellant by Mr Manuj Sharma Adv and Rajender Sharma adv Respondent by Sh. Mazhar Akram, Sr. DR Date of Hearing 14.06.2021 Date of Pronouncement 18 .06.2021 ORDER Per Laliet Kumar, J.M. This appeal filed by the assessee against the Order dated 25/03/2021 by the National Faceless Appeal Centre, the…

12. In State of M.P v. G.S. Dall and Flour Mills, AIR 1991 SC 772

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