13 ITR 415 (Patna) and CIT v. Viswanath Bhaskar Sathe

5 ITR 62High Court1937#9086 most cited

What is 13 ITR 415 (Patna) and CIT v. Viswanath Bhaskar Sathe authority for?

Depreciation may be allowed even if machinery is not actively in use or is kept idle. The term 'used for the purposes of the business' can be interpreted broadly to include passive use.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2022.

Also referred to as

CIT v. Dalmia Cement Ltd. · CIT v. Viswanath Bhaskar Sathe · depreciation · machinery not in use · idle machinery · passive use · active use · used for the purposes of business · section 32

Issues it is cited on

section 33acsection 9(l)(vii)section 115vready for usesection 36(l)(iii)section 9(l)section 10(2)interest on interestsection 90(2)interest free advancessection 33block of assets

Judgments citing 13 ITR 415 (Patna) and CIT v. Viswanath Bhaskar Sathe

DCIT, New Delhi vs. M/S. Jagson International Ltd., New Delhi

In the result, ITA.No.276/Del

ITA 276/DEL/2017[2014-15]Status: DisposedITAT Delhi31 Jan 2022AY 2014-15

Bench: Shri R.K. Panda & Shri Narendra Kumar Choudhary

For Appellant: Shri Rahul PrabhakarFor Respondent: Shri P.C. Maurya, CIT
Section 115JSection 14A

…ing. The expression includes passive as well as active user. In CIT v. Dalmia Cement Ltd. [1945] 13 ITR 415 22 ITA.Nos.1001 & 1002/Del./2016 And ITA.No.276/Del./2017 M/s. Jagson International Ltd., New Delhi. (Patna) and CIT v. Viswanath Bhaskar Sathe [1937] 5 ITR 62 (Bom), it was observed that depreciation might be allowed in certain cases even though the machinery was not in use or was kept idle. The words "used for the purposes of the business" are capable of a larger and a narrower interpretation. If the expression "used" is construed strictly, it can be taken as connoting or requiring the active employment…

DCIT, New Delhi vs. M/S. Jagson International Ltd., New Delhi

In the result, ITA.No.276/Del

ITA 1002/DEL/2016[2013-14]Status: DisposedITAT Delhi31 Jan 2022AY 2013-14

Bench: Shri R.K. Panda & Shri Narendra Kumar Choudhary

For Appellant: Shri Rahul PrabhakarFor Respondent: Shri P.C. Maurya, CIT
Section 115JSection 14A

…ing. The expression includes passive as well as active user. In CIT v. Dalmia Cement Ltd. [1945] 13 ITR 415 22 ITA.Nos.1001 & 1002/Del./2016 And ITA.No.276/Del./2017 M/s. Jagson International Ltd., New Delhi. (Patna) and CIT v. Viswanath Bhaskar Sathe [1937] 5 ITR 62 (Bom), it was observed that depreciation might be allowed in certain cases even though the machinery was not in use or was kept idle. The words "used for the purposes of the business" are capable of a larger and a narrower interpretation. If the expression "used" is construed strictly, it can be taken as connoting or requiring the active employment…

DCIT, New Delhi vs. M/S. Jagson International Ltd., New Delhi

In the result, ITA.No.276/Del

ITA 1001/DEL/2016[2012-13]Status: DisposedITAT Delhi31 Jan 2022AY 2012-13

Bench: Shri R.K. Panda & Shri Narendra Kumar Choudhary

For Appellant: Shri Rahul PrabhakarFor Respondent: Shri P.C. Maurya, CIT
Section 115JSection 14A

…ing. The expression includes passive as well as active user. In CIT v. Dalmia Cement Ltd. [1945] 13 ITR 415 22 ITA.Nos.1001 & 1002/Del./2016 And ITA.No.276/Del./2017 M/s. Jagson International Ltd., New Delhi. (Patna) and CIT v. Viswanath Bhaskar Sathe [1937] 5 ITR 62 (Bom), it was observed that depreciation might be allowed in certain cases even though the machinery was not in use or was kept idle. The words "used for the purposes of the business" are capable of a larger and a narrower interpretation. If the expression "used" is construed strictly, it can be taken as connoting or requiring the active employment…

Krez Hotel & Realty Ltd, Mumbai vs. Jtcit (OSD) Cen Cir 39, Mumbai

In the result, appeal of the assessee is allowed

ITA 4577/MUM/2014[2006-07]Status: DisposedITAT Mumbai13 Feb 2018AY 2006-07

Bench: Shri D.T. Garasia & Shri Rajesh Kumar

For Appellant: S/Shri Hari RahejaFor Respondent: Shri R.P. Meean
Section 132Section 153Section 153ASection 153CSection 2(22)(e)Section 36(1)(iii)

…ari-materia to the provisions of Section 158BD of the Act. In view of the same strict compliance as to the provisions of the sub-section is to be followed. The learned A.R. relied on a series of decisions in defence of his argument: - i. CIT vs. MN Rajaraman 5 ITR 62 ITAT Chennai ii. Avinesh Estate and Resorts vs. DCIT 151 ITD 399 (Vizag) iii. CIT vs. Veerprabhu Marketing Ltd. 388 ITR 574 (Cal) M/s. Krez Hotel & Realty Ltd. iv. DSL Properties Pvt. Ltd. vs. DCIT ITA No. 1334/Del/2012 v. Beejay Security & Finance Ltd. ITA No. 4859/Mum/2009 The learned A.R. prayed before the Bench that the issue of non-recording o…

Krez Hotel & Realty Ltd, Mumbai vs. Jtcit (OSD) Cen Cir 39, Mumbai

In the result, appeal of the assessee is allowed

ITA 4576/MUM/2014[2005-06]Status: DisposedITAT Mumbai13 Feb 2018AY 2005-06

Bench: Shri D.T. Garasia & Shri Rajesh Kumar

For Appellant: S/Shri Hari RahejaFor Respondent: Shri R.P. Meean
Section 132Section 153Section 153ASection 153CSection 2(22)(e)Section 36(1)(iii)

…ari-materia to the provisions of Section 158BD of the Act. In view of the same strict compliance as to the provisions of the sub-section is to be followed. The learned A.R. relied on a series of decisions in defence of his argument: - i. CIT vs. MN Rajaraman 5 ITR 62 ITAT Chennai ii. Avinesh Estate and Resorts vs. DCIT 151 ITD 399 (Vizag) iii. CIT vs. Veerprabhu Marketing Ltd. 388 ITR 574 (Cal) M/s. Krez Hotel & Realty Ltd. iv. DSL Properties Pvt. Ltd. vs. DCIT ITA No. 1334/Del/2012 v. Beejay Security & Finance Ltd. ITA No. 4859/Mum/2009 The learned A.R. prayed before the Bench that the issue of non-recording o…

Krez Hotel & Realty Ltd, Mumbai vs. Jtcit (OSD) Cen Cir 39, Mumbai

In the result, appeal of the assessee is allowed

ITA 4575/MUM/2014[2004-05]Status: DisposedITAT Mumbai13 Feb 2018AY 2004-05

Bench: Shri D.T. Garasia & Shri Rajesh Kumar

For Appellant: S/Shri Hari RahejaFor Respondent: Shri R.P. Meean
Section 132Section 153Section 153ASection 153CSection 2(22)(e)Section 36(1)(iii)

…ari-materia to the provisions of Section 158BD of the Act. In view of the same strict compliance as to the provisions of the sub-section is to be followed. The learned A.R. relied on a series of decisions in defence of his argument: - i. CIT vs. MN Rajaraman 5 ITR 62 ITAT Chennai ii. Avinesh Estate and Resorts vs. DCIT 151 ITD 399 (Vizag) iii. CIT vs. Veerprabhu Marketing Ltd. 388 ITR 574 (Cal) M/s. Krez Hotel & Realty Ltd. iv. DSL Properties Pvt. Ltd. vs. DCIT ITA No. 1334/Del/2012 v. Beejay Security & Finance Ltd. ITA No. 4859/Mum/2009 The learned A.R. prayed before the Bench that the issue of non-recording o…

Krez Hotel & Realty Ltd, Mumbai vs. Jtcit (OSD) Cen Cir 39, Mumbai

In the result, appeal of the assessee is allowed

ITA 4574/MUM/2014[2003-04]Status: DisposedITAT Mumbai13 Feb 2018AY 2003-04

Bench: Shri D.T. Garasia & Shri Rajesh Kumar

For Appellant: S/Shri Hari RahejaFor Respondent: Shri R.P. Meean
Section 132Section 153Section 153ASection 153CSection 2(22)(e)Section 36(1)(iii)

…ari-materia to the provisions of Section 158BD of the Act. In view of the same strict compliance as to the provisions of the sub-section is to be followed. The learned A.R. relied on a series of decisions in defence of his argument: - i. CIT vs. MN Rajaraman 5 ITR 62 ITAT Chennai ii. Avinesh Estate and Resorts vs. DCIT 151 ITD 399 (Vizag) iii. CIT vs. Veerprabhu Marketing Ltd. 388 ITR 574 (Cal) M/s. Krez Hotel & Realty Ltd. iv. DSL Properties Pvt. Ltd. vs. DCIT ITA No. 1334/Del/2012 v. Beejay Security & Finance Ltd. ITA No. 4859/Mum/2009 The learned A.R. prayed before the Bench that the issue of non-recording o…

CIT vs. Lakshmiji Sugar Mills Ltd

Appeals are dismissed

ITA/1132/2011HC Delhi06 Feb 2012

Bench: The Assessing Officer, The Respondent Assessee Had Submitted As Under:-

Section 260A

…section 32 of the Act has to be given a wider meaning. The expression includes passive as well as active user. In CIT v. Dalmia ITA 1132 of 2011 & conn. Page 7 of 7 Cement Ltd. [1945] 13 ITR 415 (Patna) and CIT v. Viswanath Bhaskar Sathe [1937] 5 ITR 62 (Bom), it was observed that depreciation might be allowed in certain cases even though the machinery was not in use or was kept idle. The question whether the word “used” would include both passive as well as active user was left open by the apex court in Liquidators of Pursa Ltd. v. CIT [1954] 25 ITR 265. The words “used for the purposes of…

CIT vs. Lakshmiji Sugar Mills Ltd

Appeals are dismissed

ITA/1133/2011HC Delhi06 Feb 2012

Bench: The Assessing Officer, The Respondent Assessee Had Submitted As Under:-

Section 260A

…section 32 of the Act has to be given a wider meaning. The expression includes passive as well as active user. In CIT v. Dalmia ITA 1132 of 2011 & conn. Page 7 of 7 Cement Ltd. [1945] 13 ITR 415 (Patna) and CIT v. Viswanath Bhaskar Sathe [1937] 5 ITR 62 (Bom), it was observed that depreciation might be allowed in certain cases even though the machinery was not in use or was kept idle. The question whether the word “used” would include both passive as well as active user was left open by the apex court in Liquidators of Pursa Ltd. v. CIT [1954] 25 ITR 265. The words “used for the purposes of…

CIT vs. Lakshmiji Sugar Mills Ltd

Appeals are dismissed

ITA - 1134 / 2011HC Delhi06 Feb 2012

Bench: The Assessing Officer, The Respondent Assessee Had Submitted As Under:-

Section 260A

…the Act has to be given a wider meaning. The expression includes passive as well as active user. In CIT v. Dalmia 2012:DHC:819-DB ITA 1132 of 2011 & conn. Page 7 of 7 Cement Ltd. [1945] 13 ITR 415 (Patna) and CIT v. Viswanath Bhaskar Sathe [1937] 5 ITR 62 (Bom), it was observed that depreciation might be allowed in certain cases even though the machinery was not in use or was kept idle. The question whether the word “used” would include both passive as well as active user was left open by the apex court in Liquidators of Pursa Ltd. v. CIT [1954] 25 ITR 265. The words “used for the purposes of…

CIT vs. Lakshmiji Sugar Mills Ltd

Appeals are dismissed

ITA - 1133 / 2011HC Delhi06 Feb 2012

Bench: The Assessing Officer, The Respondent Assessee Had Submitted As Under:-

Section 260A

…the Act has to be given a wider meaning. The expression includes passive as well as active user. In CIT v. Dalmia 2012:DHC:819-DB ITA 1132 of 2011 & conn. Page 7 of 7 Cement Ltd. [1945] 13 ITR 415 (Patna) and CIT v. Viswanath Bhaskar Sathe [1937] 5 ITR 62 (Bom), it was observed that depreciation might be allowed in certain cases even though the machinery was not in use or was kept idle. The question whether the word “used” would include both passive as well as active user was left open by the apex court in Liquidators of Pursa Ltd. v. CIT [1954] 25 ITR 265. The words “used for the purposes of…

CIT vs. Lakshmiji Sugar Mills Ltd

Appeals are dismissed

ITA - 1132 / 2011HC Delhi06 Feb 2012

Bench: The Assessing Officer, The Respondent Assessee Had Submitted As Under:-

Section 260A

…the Act has to be given a wider meaning. The expression includes passive as well as active user. In CIT v. Dalmia 2012:DHC:819-DB ITA 1132 of 2011 & conn. Page 7 of 7 Cement Ltd. [1945] 13 ITR 415 (Patna) and CIT v. Viswanath Bhaskar Sathe [1937] 5 ITR 62 (Bom), it was observed that depreciation might be allowed in certain cases even though the machinery was not in use or was kept idle. The question whether the word “used” would include both passive as well as active user was left open by the apex court in Liquidators of Pursa Ltd. v. CIT [1954] 25 ITR 265. The words “used for the purposes of…

13 ITR 415 (Patna) and CIT v. Viswanath Bhaskar Sathe (5 ITR 62) — Cited in 12 Judgments | BharatTax