AGARWAL WAREHOUSING AND LEASING LTD. v. CIT

257 ITR 235High Court2002#1189 most cited

What is AGARWAL WAREHOUSING AND LEASING LTD. v. CIT authority for?

Orders passed by the Income Tax Appellate Tribunal are binding on all revenue authorities, including the Assessing Officer and Commissioner (Appeals), functioning under its jurisdiction. Judicial discipline requires subordinate authorities to follow these orders unreservedly, and failure to do so constitutes judicial impropriety and an error in law.

96

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Agarwal Warehousing and Leasing Ltd v CIT · 257 ITR 235 (MP) · binding nature of Tribunal orders · ITAT orders binding on revenue authorities · judicial discipline · Assessing Officer bound by Tribunal · Commissioner Appeals bound by Tribunal · subordinate authorities must follow higher appellate orders · error in law not following Tribunal · judicial impropriety

Sections most often in play

Section 11Section 12Section 13(1)(c)Section 13(2)(b)/(g)Section 13(3)Section 143(3)Section 147Section 148

Issues it is cited on

previous yeartransferprescribedpersonbusinesscompanydocumenttotal incomeinterestindianfac

Judgments citing AGARWAL WAREHOUSING AND LEASING LTD. v. CIT

ACIT., CENTRAL CIRCLE-2(2), HYDERABAD vs. M/S KMC CONSTRUCTIONS LTD, HYDERABAD

ITA 731/HYD/2025[2020-21]Status: DisposedITAT Hyderabad10 Oct 2025AY 2020-21

…ssessing officer and the first appellate authority and the failure to follow the same may constitute contempt of Tribunal's order\".\n(iii). The decision of Hon'ble High Court of Madhya Pradesh in the case of Agarwal Warehousing and Leasing Ltd Vs. CIT [2002] 257 ITR 235 (MP) wherein it was held that \"the Commissioner (Appeals) not only committed judicial impropriety but also erred in law in refusing to follow the order of the Tribunal\".\n(iii). Hon'ble ITAT, Visakhapatnam in the case of M/s. Cargo Handling Private Workers Pool Vs Deputy Commissioner of Income Tax, Central Circle-I, Visakhapatnam (ITA No.152 to…

SURYA SINGHAL,KOTA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 928/JPR/2025[2019-20]Status: DisposedITAT Jaipur17 Sept 2025AY 2019-20
For Appellant: Shri Vijay Goyal, C.AFor Respondent: Sh. Gaurav Awasthi, JCIT-DR
Section 115BSection 132(4)Section 143(3)Section 250Section 69

…ddition made by the ld AO in the case of this assessee, on the\nbasis of the similar type of statement, and on the same facts and\ncircumstances, deserves to be deleted. Hon'ble MP High Court in\nthe case of Agarwal Warehousing & Leasing Limited Vs\nCIT(2002) 257 ITR 235 (MP) has held that the orders passed by\nthe Tribunal are binding on all revenue authorities functioning\nunder the jurisdiction of the Tribunal.\nvii) Hon'ble ITAT Jaipur Bench in the case of Shri Pawan\nLashkary ITA_No_808/JP/2011 dated 06.01.2012has held that\nincome cannot be assessed merely on the basis of statement.\nHon'ble ITAT has observ…

SHRI ABHAY DARE,BHOPAL vs. THE ITO 1(1), BHOPAL

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 832/IND/2016[2009-10]Status: DisposedITAT Indore31 Jul 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Abhay Dare Ito-1(1) R-18, Gtb Complex Bhopal New Market, Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Adqpd5119C Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.07.2024 Date Of Pronouncement 31.07.2024

Section 801BSection 801B(10)Section 80I

…o of decision in the case of Sky Hilders & Developers (Supra) is applicable in the case of the appellant Here it would be relevant to refer the decision of Hon'ble jurisdictional M.P. High Court in the case of Agrawal warehstening 7 Leasing Ltd Vs. CIT (2002) 257 ITR 235 (MP) when'in Was held as under (head notes) "The orders passed by the Tribunal are binding of all the revenue authorities functioning under the jurisdiction of the Tribunal. The principal of judicial discipline require that the order of the higher appellant authorities should be followed unreservedly by the subordinate authorities The Tribunal ha…

SHRI RAM BABU SINGH,INDORE vs. DCIT 1(1), BHOPAL

In the result appeal of the assessee is dismissed

ITA 328/IND/2023[2010-11]Status: DisposedITAT Indore23 Jul 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Ram Babu Singh, Dcit-1(1) C/O Sv Agrawal & Associates, Bhopal Dadi Dham, 24, Joy Builders Colony, Vs. Near Rafael Tower, Old Palasia, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aelps9945K Assessee By S/Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.05.2024 & 03.07.2024 Date Of Pronouncement 23 .07.2024

Section 250Section 271(1)(c)Section 80I

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Shri Ram Babu Singh, DCIT-1(1) C/o SV Agrawal & Associates, Bhopal Dadi Dham, 24, Joy Builders Colony, Vs. Near Rafael Tower, Old Palasia, Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AELPS9945K Assessee by S/Shri Ashish Goyal & N.D. Patwa, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 15.05.2024 & 03.07.2024 Date of Pronouncement 23 .07.2024 O R D E R Per Vijay Pal Rao, JM : This appeal by the assesse is di…

ASSISTANT COMMISSIONER OF INCOME TAX,EXEMPTIONS,CIRCLE,JAIPUR, JAIPUR vs. GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY, JAIPUR RAJASTHAN

In the results the appeal of the revenue stands dismissed

ITA 175/JPR/2024[2013-14]Status: DisposedITAT Jaipur27 Jun 2024AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. S. L. Poddar, AdvFor Respondent: Sh. Anoop Singh, (Addl.CIT)
Section 11Section 12ASection 13(1)Section 13(3)Section 143(3)Section 147

…thy rule is not followed, the result will only be harassment to the assessee and chaos to in administration of tax laws". 11 ACIT vs. Global Institute of Technology The Hon'ble MP High Court in the case Agarwal Warehousing and Leasing Corporation Ltd vs CIT (257 ITR 235) held that the orders passed by the Tribunal are binding on all the tax authorities functioning under the jurisdiction of the Tribunal. From the above, il can be seen that the Hon'ble Tribunal's order is binding upon the AO, who is an inferior authority to the Hon'ble Tribunal. 6.3 The appellant next concern is that the assessment was reopened…

THE PR CIT CIRCLE 5 (1), BHOPAL vs. M/S M.P.WAREHOUSING & LOGISTIC CORPORATION, BHOPAL

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 167/IND/2023[2013-14]Status: DisposedITAT Indore22 Feb 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit, Circle 5(1) M/S Mp Warehousing & Bhopal Logistics Corporation Office Complex, Block-1 Vs. Gautam Nagar Bhopal (Appellant / Revenue) (Respondent/ Assessee) Pan: Aadcm7742B Revenue By Shri Ashish Porwal, Sr-Dr Assessee By Shri Shri S.S. Deshpande Ar Date Of Hearing 12.12.2023 Date Of Pronouncement 22.02.2024

Section 35A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ACIT, Circle 5(1) M/s MP Warehousing and Bhopal Logistics Corporation Office Complex, Block-1 Vs. Gautam Nagar Bhopal (Appellant / Revenue) (Respondent/ Assessee) PAN: AADCM7742B Revenue by Shri Ashish Porwal, Sr-DR Assessee by Shri Shri S.S. Deshpande AR Date of Hearing 12.12.2023 Date of Pronouncement 22.02.2024 O R D E R Per Vijay Pal Rao, JM : This appeal by the Revenue is directed against the order dated 31.01.2023 of Commis…

THE PR CIT CIRCLE 5 (1), BHOPAL vs. M/S M.P.WAREHOUSING & LOGISTIC CORPORATION, BHOPAL

ITA 143/IND/2023[2014-15]Status: DisposedITAT Indore26 Oct 2023AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)

…s Pool Vs. DCIT (ITA Nos. 152 to 156/Vizag/2011) in which it is held that order of Jurisdictional Tribunal is binding on the lower authorities. This order also, refers to the Hon'ble M.P. High Court in the case of Agrawal Warehousing and Leasing Ltd. Vs. CIT (257 ITR 235) and Hon'ble Supreme Court decision in the case of UOI vs. Kamlakshi Finance Corpn. Ltd., (AIR 1992 S.C. 711). Hence, the ld. AO has acted illegally in not considering the order of the Hon'ble ITAT Indore dt. 03.05.2012 for the assessment years 2005-06 to 2008-09 in which the similar issue has been allowed in appellant’s favour. Thus, this ground…

TAMILNADU GRAMA BANK, ULUNDURPET,- vs. DCIT,CPC,TDS, GAZIABAD

The appeals stand dismissed

ITA 1040/CHNY/2023[2015-16]Status: DisposedITAT Chennai17 Oct 2023AY 2015-16
Section 200ASection 234E

…T IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to late filing fees u/s 234E and interest thereon for the TDS statement filed before 01-Jun- 2015 and Appellant be rel…

TAMIL NADU GRAMA BANK, ULUNDUEPET,- vs. DCIT,CPC,TDS, GAZIABAD

The appeals stand dismissed

ITA 1039/CHNY/2023[2015-16]Status: DisposedITAT Chennai17 Oct 2023AY 2015-16
Section 200ASection 234E

…T IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to late filing fees u/s 234E and interest thereon for the TDS statement filed before 01-Jun- 2015 and Appellant be rel…

TAMILNADU GRAMA BANK,ULUNDURPET,- vs. DCIT,CPC,TDS, GAZIABAD

The appeals stand dismissed

ITA 1038/CHNY/2023[2015-16]Status: DisposedITAT Chennai17 Oct 2023AY 2015-16
Section 200ASection 234E

…T IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to late filing fees u/s 234E and interest thereon for the TDS statement filed before 01-Jun- 2015 and Appellant be rel…

TAMILNADU GRAMA BANK,ULUNDURPET,- vs. DCIT,CPC,TDS, GAZIABAD

The appeals stand dismissed

ITA 1037/CHNY/2023[2015-16]Status: DisposedITAT Chennai17 Oct 2023AY 2015-16
Section 200ASection 234E

…T IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to late filing fees u/s 234E and interest thereon for the TDS statement filed before 01-Jun- 2015 and Appellant be rel…

TAMILNADU GRAMA BANK ULUNDURPET,- vs. DCIT,CPC,TDS, GAZIABAD

The appeals stand dismissed

ITA 1036/CHNY/2023[2014-15]Status: DisposedITAT Chennai17 Oct 2023AY 2014-15
Section 200ASection 234E

…T IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to late filing fees u/s 234E and interest thereon for the TDS statement filed before 01-Jun- 2015 and Appellant be rel…

TAMILNADU GRAMA BANK ULUNDURPET,- vs. DCIT,CPC,TDS, GAZIABAD

The appeals stand dismissed

ITA 1035/CHNY/2023[2014-15]Status: DisposedITAT Chennai17 Oct 2023AY 2014-15
Section 200ASection 234E

…T IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to late filing fees u/s 234E and interest thereon for the TDS statement filed before 01-Jun- 2015 and Appellant be rel…

TAMILNADU GRAMA BANK,ULUNDURPET,- vs. DCIT,CPC, GAZIABAD

The appeals stand dismissed

ITA 1034/CHNY/2023[2013-14]Status: DisposedITAT Chennai17 Oct 2023AY 2013-14
Section 200ASection 234E

…T IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to late filing fees u/s 234E and interest thereon for the TDS statement filed before 01-Jun- 2015 and Appellant be rel…

TAMILNADU GRAMA BANK,KURINJIPADI,- vs. DCIT,CPC,TDS, GAZIABAD

The appeals stand dismissed

ITA 1033/CHNY/2023[2015-16]Status: DisposedITAT Chennai17 Oct 2023AY 2015-16
Section 200ASection 234E

…T IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to late filing fees u/s 234E and interest thereon for the TDS statement filed before 01-Jun- 2015 and Appellant be rel…

TAMILNADU GRAMA BANK,KURINJIPADI,- vs. DCIT,CPC, GAZIABAD

The appeals stand dismissed

ITA 1032/CHNY/2023[2015-16]Status: DisposedITAT Chennai17 Oct 2023AY 2015-16
Section 200ASection 234E

…T IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to late filing fees u/s 234E and interest thereon for the TDS statement filed before 01-Jun- 2015 and Appellant be rel…

-TAMILNADU GRAMA BANK, KURINJIPADI,SALEM vs. DCIT,CPC, GAZIABAD

The appeals stand dismissed

ITA 1031/CHNY/2023[2015-16]Status: DisposedITAT Chennai17 Oct 2023AY 2015-16
Section 200ASection 234E

…T IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to late filing fees u/s 234E and interest thereon for the TDS statement filed before 01-Jun- 2015 and Appellant be rel…

TAMILNADU GRAMA BANK, KURINJIPADI,- vs. DCIT,CPC, GAZIABAD

The appeals stand dismissed

ITA 1030/CHNY/2023[2013-14]Status: DisposedITAT Chennai17 Oct 2023AY 2013-14
Section 200ASection 234E

…T IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to late filing fees u/s 234E and interest thereon for the TDS statement filed before 01-Jun- 2015 and Appellant be rel…

TAMILNADU GRAMA BANK, KURUJIPADI ,- vs. DCIT,CPC, GAZIABAD

The appeals stand dismissed

ITA 1029/CHNY/2023[2013-14]Status: DisposedITAT Chennai17 Oct 2023AY 2013-14
Section 200ASection 234E

…T IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to late filing fees u/s 234E and interest thereon for the TDS statement filed before 01-Jun- 2015 and Appellant be rel…

TAMILNADU GRAMA BANK, OMANDUR,- vs. DCIT,CPC, GAZIABAD

The appeals stand dismissed

ITA 1028/CHNY/2023[2015-16]Status: DisposedITAT Chennai17 Oct 2023AY 2015-16
Section 200ASection 234E

…T IN CASE OF KHALID AUTOMOBILES vs. UOI (1995) (4 sec (SUPPL.) 652) 3. HONBLE BOMBAY HIGH COURT IN THE CASE OF BANK OF BARODA V. H.C.SHRIVASTAVA (256 ITR 385) AND 4. HONBLE MADHYA PRADESH HIGH COURT IN THE CASE OF AGARWAL WAREHOUSING AND LEASING LTD. VS. CIT (257 ITR 235) In view of the above all submission and in presence of Hon'ble Jurisdictional Chennai ITAT judgement in favour of Appellant, Appellant urges the mighty to quash and cancel the intimations raised against the Appellant with regard to late filing fees u/s 234E and interest thereon for the TDS statement filed before 01-Jun- 2015 and Appellant be rel…

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