Aditya Minerals Pvt Ltd. v. CIT

8 Taxmann 337Supreme Court of India1999#9259 most cited

What is Aditya Minerals Pvt Ltd. v. CIT authority for?

There was no conflict between the Supreme Court decisions in Pingle Industries and Gotan Lime Syndicate regarding the classification of rent paid for lime excavation as revenue or capital expenditure, as the facts of Pingle Industries differed significantly from Gotan Lime Syndicate.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2022.

Also referred to as

Aditya Minerals Pvt Ltd v CIT · Gotan Lime Syndicate v CIT · Pingle Industries v CIT · capital expenditure · revenue expenditure · lime excavation rent · conflicting judgments · larger bench reference · 236 ITR 39 · 8 Taxmann 337

Also reported as

236 ITR 39
Read the full judgment

Judgments citing Aditya Minerals Pvt Ltd. v. CIT

Mahanadi Coalfields Ltd., Sambalpur vs. JCIT, Range-2, Sambalpur

In the result, appeals of the assessee stand partly allowed

ITA 264/CTK/2017[2014-15]Status: DisposedITAT Cuttack17 Aug 2022AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2008-09 09 Assessment Year : 2009-2010 2010 Ita No Ita No.421/Ctk/2013 & 301/Ctk/2014 .421/Ctk/2013 & 301/Ctk/2014 Assessment Years : 2010-11 & 2011 11 & 2011-12 Assessment Year : 2013-14 14 Ita No Ita No.264/Ctk/2017 & Ita No.278/Ctk/2015 .264/Ctk/2017 & Ita No.278/Ctk/2015 Assessment Years: 2014-15 & 2012 15 & 2012-13

For Appellant: Shri S.S.PoddarFor Respondent: Shri M.K.Gautam, CIT

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2008-09 09 Assessment Year : 2009-2010 2010 ITA No ITA No.421/CTK/2013 & 301/CTK/2014 .421/CTK/2013 & 301/CTK/2014 Assessment Years : 2010-11 & 2011 11 & 2011-12 Assessment Year : 2013-14 14 ITA No ITA No.264/CTK/2017 & ITA No.278/CTK/2015 .264/CTK/2017 & ITA No.278/CTK/2015 Assessment Years:…

Mahanadi Coalfields Limited, Sambalpur vs. JCIT, Range-2, Sambalpur

In the result, appeals of the assessee stand partly allowed

ITA 447/CTK/2015[2013-14]Status: DisposedITAT Cuttack17 Aug 2022AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2008-09 09 Assessment Year : 2009-2010 2010 Ita No Ita No.421/Ctk/2013 & 301/Ctk/2014 .421/Ctk/2013 & 301/Ctk/2014 Assessment Years : 2010-11 & 2011 11 & 2011-12 Assessment Year : 2013-14 14 Ita No Ita No.264/Ctk/2017 & Ita No.278/Ctk/2015 .264/Ctk/2017 & Ita No.278/Ctk/2015 Assessment Years: 2014-15 & 2012 15 & 2012-13

For Appellant: Shri S.S.PoddarFor Respondent: Shri M.K.Gautam, CIT

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2008-09 09 Assessment Year : 2009-2010 2010 ITA No ITA No.421/CTK/2013 & 301/CTK/2014 .421/CTK/2013 & 301/CTK/2014 Assessment Years : 2010-11 & 2011 11 & 2011-12 Assessment Year : 2013-14 14 ITA No ITA No.264/CTK/2017 & ITA No.278/CTK/2015 .264/CTK/2017 & ITA No.278/CTK/2015 Assessment Years:…

Mahanadi Coalfields Ltd., Sambalpur vs. JCIT, Sambalpur

In the result, appeals of the assessee stand partly allowed

ITA 278/CTK/2015[2012-13]Status: DisposedITAT Cuttack17 Aug 2022AY 2012-13

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2008-09 09 Assessment Year : 2009-2010 2010 Ita No Ita No.421/Ctk/2013 & 301/Ctk/2014 .421/Ctk/2013 & 301/Ctk/2014 Assessment Years : 2010-11 & 2011 11 & 2011-12 Assessment Year : 2013-14 14 Ita No Ita No.264/Ctk/2017 & Ita No.278/Ctk/2015 .264/Ctk/2017 & Ita No.278/Ctk/2015 Assessment Years: 2014-15 & 2012 15 & 2012-13

For Appellant: Shri S.S.PoddarFor Respondent: Shri M.K.Gautam, CIT

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2008-09 09 Assessment Year : 2009-2010 2010 ITA No ITA No.421/CTK/2013 & 301/CTK/2014 .421/CTK/2013 & 301/CTK/2014 Assessment Years : 2010-11 & 2011 11 & 2011-12 Assessment Year : 2013-14 14 ITA No ITA No.264/CTK/2017 & ITA No.278/CTK/2015 .264/CTK/2017 & ITA No.278/CTK/2015 Assessment Years:…

Mahanadi Coalfields Ltd., Sambalpur vs. ACIT, Circle-2(1), Sambalpur

In the result, appeals of the assessee stand partly allowed

ITA 301/CTK/2014[2009-10]Status: DisposedITAT Cuttack17 Aug 2022AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2008-09 09 Assessment Year : 2009-2010 2010 Ita No Ita No.421/Ctk/2013 & 301/Ctk/2014 .421/Ctk/2013 & 301/Ctk/2014 Assessment Years : 2010-11 & 2011 11 & 2011-12 Assessment Year : 2013-14 14 Ita No Ita No.264/Ctk/2017 & Ita No.278/Ctk/2015 .264/Ctk/2017 & Ita No.278/Ctk/2015 Assessment Years: 2014-15 & 2012 15 & 2012-13

For Appellant: Shri S.S.PoddarFor Respondent: Shri M.K.Gautam, CIT

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2008-09 09 Assessment Year : 2009-2010 2010 ITA No ITA No.421/CTK/2013 & 301/CTK/2014 .421/CTK/2013 & 301/CTK/2014 Assessment Years : 2010-11 & 2011 11 & 2011-12 Assessment Year : 2013-14 14 ITA No ITA No.264/CTK/2017 & ITA No.278/CTK/2015 .264/CTK/2017 & ITA No.278/CTK/2015 Assessment Years:…

Mahanadi Coalfields Ltd, Sambalpur vs. ACIT, Sambalpur

In the result, appeals of the assessee stand partly allowed

ITA 421/CTK/2013[2010-12]Status: DisposedITAT Cuttack17 Aug 2022AY 2010-12

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2008-09 09 Assessment Year : 2009-2010 2010 Ita No Ita No.421/Ctk/2013 & 301/Ctk/2014 .421/Ctk/2013 & 301/Ctk/2014 Assessment Years : 2010-11 & 2011 11 & 2011-12 Assessment Year : 2013-14 14 Ita No Ita No.264/Ctk/2017 & Ita No.278/Ctk/2015 .264/Ctk/2017 & Ita No.278/Ctk/2015 Assessment Years: 2014-15 & 2012 15 & 2012-13

For Appellant: Shri S.S.PoddarFor Respondent: Shri M.K.Gautam, CIT

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2008-09 09 Assessment Year : 2009-2010 2010 ITA No ITA No.421/CTK/2013 & 301/CTK/2014 .421/CTK/2013 & 301/CTK/2014 Assessment Years : 2010-11 & 2011 11 & 2011-12 Assessment Year : 2013-14 14 ITA No ITA No.264/CTK/2017 & ITA No.278/CTK/2015 .264/CTK/2017 & ITA No.278/CTK/2015 Assessment Years:…

Mahanadi Coalfields Ltd, Sambalpur vs. JCIT, Sambalpur

In the result, appeals of the assessee stand partly allowed

ITA 325/CTK/2013[2009-10]Status: DisposedITAT Cuttack17 Aug 2022AY 2009-10

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2008-09 09 Assessment Year : 2009-2010 2010 Ita No Ita No.421/Ctk/2013 & 301/Ctk/2014 .421/Ctk/2013 & 301/Ctk/2014 Assessment Years : 2010-11 & 2011 11 & 2011-12 Assessment Year : 2013-14 14 Ita No Ita No.264/Ctk/2017 & Ita No.278/Ctk/2015 .264/Ctk/2017 & Ita No.278/Ctk/2015 Assessment Years: 2014-15 & 2012 15 & 2012-13

For Appellant: Shri S.S.PoddarFor Respondent: Shri M.K.Gautam, CIT

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2008-09 09 Assessment Year : 2009-2010 2010 ITA No ITA No.421/CTK/2013 & 301/CTK/2014 .421/CTK/2013 & 301/CTK/2014 Assessment Years : 2010-11 & 2011 11 & 2011-12 Assessment Year : 2013-14 14 ITA No ITA No.264/CTK/2017 & ITA No.278/CTK/2015 .264/CTK/2017 & ITA No.278/CTK/2015 Assessment Years:…

Mahanadi Coalfields Ltd, Sambalpur vs. DCIT, Sambalpur

In the result, appeals of the assessee stand partly allowed

ITA 73/CTK/2012[2008-09]Status: DisposedITAT Cuttack17 Aug 2022AY 2008-09

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2008-09 09 Assessment Year : 2009-2010 2010 Ita No Ita No.421/Ctk/2013 & 301/Ctk/2014 .421/Ctk/2013 & 301/Ctk/2014 Assessment Years : 2010-11 & 2011 11 & 2011-12 Assessment Year : 2013-14 14 Ita No Ita No.264/Ctk/2017 & Ita No.278/Ctk/2015 .264/Ctk/2017 & Ita No.278/Ctk/2015 Assessment Years: 2014-15 & 2012 15 & 2012-13

For Appellant: Shri S.S.PoddarFor Respondent: Shri M.K.Gautam, CIT

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE S/SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER Assessment Year : 2008-09 09 Assessment Year : 2009-2010 2010 ITA No ITA No.421/CTK/2013 & 301/CTK/2014 .421/CTK/2013 & 301/CTK/2014 Assessment Years : 2010-11 & 2011 11 & 2011-12 Assessment Year : 2013-14 14 ITA No ITA No.264/CTK/2017 & ITA No.278/CTK/2015 .264/CTK/2017 & ITA No.278/CTK/2015 Assessment Years:…

Asst.C.I.T., Bangalore vs. Sri. K.R. Kaviraj, Hospet

In the result, all the cross objections filed by the assessee are dismissed

ITA 366/BANG/2016[2012-13]Status: DisposedITAT Bangalore26 Dec 2017AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri V.K.Gurunathan, AdvocateFor Respondent: Shri Nambirajan, Addl.CIT(DR)
Section 143(3)

…e Hon’ble Supreme Court, in the case of Gotan Lime Syndicate vs. CIT (1966) 59 ITR 718)(SC) held that rent paid for lime excavation was held to be revenue expenditure. Subsequently, the Hon’ble Apex Court held in the case of Aditya Minerals Pvt. Ltd. vs. CIT (236 ITR 39)(SC) perceived difference of opinion between co-ordinate benches of the Hon’ble Supreme Court in Pingle Industries (supra) and Gotan Lime Syndicate (supra) and therefore, referred the matter to a larger bench. This controversy was resolved by bench consisting of 5 judges in Aditya Minerals Pvt. Ltd. vs. CIT (239 ITR 817) wherein it was held that t…

Asst.C.I.T., Bangalore vs. Sri. K.R. Kaviraj, Hospet

In the result, all the cross objections filed by the assessee are dismissed

ITA 365/BANG/2016[2011-12]Status: DisposedITAT Bangalore26 Dec 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri V.K.Gurunathan, AdvocateFor Respondent: Shri Nambirajan, Addl.CIT(DR)
Section 143(3)

…e Hon’ble Supreme Court, in the case of Gotan Lime Syndicate vs. CIT (1966) 59 ITR 718)(SC) held that rent paid for lime excavation was held to be revenue expenditure. Subsequently, the Hon’ble Apex Court held in the case of Aditya Minerals Pvt. Ltd. vs. CIT (236 ITR 39)(SC) perceived difference of opinion between co-ordinate benches of the Hon’ble Supreme Court in Pingle Industries (supra) and Gotan Lime Syndicate (supra) and therefore, referred the matter to a larger bench. This controversy was resolved by bench consisting of 5 judges in Aditya Minerals Pvt. Ltd. vs. CIT (239 ITR 817) wherein it was held that t…

Asst.C.I.T., Bangalore vs. Sri. K.R. Kaviraj, Hospet

In the result, all the cross objections filed by the assessee are dismissed

ITA 364/BANG/2016[2010-11]Status: DisposedITAT Bangalore26 Dec 2017AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri V.K.Gurunathan, AdvocateFor Respondent: Shri Nambirajan, Addl.CIT(DR)
Section 143(3)

…e Hon’ble Supreme Court, in the case of Gotan Lime Syndicate vs. CIT (1966) 59 ITR 718)(SC) held that rent paid for lime excavation was held to be revenue expenditure. Subsequently, the Hon’ble Apex Court held in the case of Aditya Minerals Pvt. Ltd. vs. CIT (236 ITR 39)(SC) perceived difference of opinion between co-ordinate benches of the Hon’ble Supreme Court in Pingle Industries (supra) and Gotan Lime Syndicate (supra) and therefore, referred the matter to a larger bench. This controversy was resolved by bench consisting of 5 judges in Aditya Minerals Pvt. Ltd. vs. CIT (239 ITR 817) wherein it was held that t…

Asst.C.I.T., Bangalore vs. Sri. K.R. Kaviraj, Hospet

In the result, all the cross objections filed by the assessee are dismissed

ITA 363/BANG/2016[2009-10]Status: DisposedITAT Bangalore26 Dec 2017AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri V.K.Gurunathan, AdvocateFor Respondent: Shri Nambirajan, Addl.CIT(DR)
Section 143(3)

…e Hon’ble Supreme Court, in the case of Gotan Lime Syndicate vs. CIT (1966) 59 ITR 718)(SC) held that rent paid for lime excavation was held to be revenue expenditure. Subsequently, the Hon’ble Apex Court held in the case of Aditya Minerals Pvt. Ltd. vs. CIT (236 ITR 39)(SC) perceived difference of opinion between co-ordinate benches of the Hon’ble Supreme Court in Pingle Industries (supra) and Gotan Lime Syndicate (supra) and therefore, referred the matter to a larger bench. This controversy was resolved by bench consisting of 5 judges in Aditya Minerals Pvt. Ltd. vs. CIT (239 ITR 817) wherein it was held that t…

DCIT Cir - 3(1), Mumbai vs. M/S. Gujarat Ambuja Cements Ltd., Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 1379/MUM/2007[2000-2001]Status: DisposedITAT Mumbai07 Apr 2017AY 2000-2001

Bench: Shri C.N.Prasad, Jm & Shri Rajesh Kumar, Am आयकर अपील सं/ I.T.A. No. 1379/Mum/2007 (िनधा"रण वष" / Assessment Year: 2000-01) बनाम/ Acit (Ltu) – 1 M/S. Gujarat Ambuja World Trade Centre, Cements Ltd. Vs. Centre – 1, 29Th Floor, 122, Maker Chambers-Iii, Cuffe Parade, Nariman Point, Mumbai - 400005 Mumbai - 400021 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacg0569P (अपीलाथ" /Appellant) (""थ" / Respondent) .. Revenue By: Shri Anand Mohan (Cit-Dr) Assessee By: Shri Soumen Adak सुनवाई की तारीख / Date Of Hearing: 12.01.2017 घोषणा की तारीख /Date Of Pronouncement: 07.04.2017 आदेश / O R D E R Per C.N.Prasad, Jm:

For Appellant: Shri Soumen AdakFor Respondent: Shri Anand Mohan (CIT-DR)
Section 115JSection 14ASection 271(1)(c)Section 80H

…Goton Lime Syndicate Vs. CIT(1966) 59 ITR 718 (SC) was prevailing at the time of filing of return of income according to which it was allowable deduction but subsequently decision rendered by Apex Court in the case of Aditya Minerals Pvt. Ltd. Vs. CIT (1999) 236 ITR 39 (SC) and R.B.Seth Moolchand Suganchand Vs. CIT, 86 ITR 647 which were against assessee company and assessee had not made a claim based upon a settled law in their favour and hence filed inaccurate particulars of income. 3. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in deleting the penalty levied by the A.O.…