Andhra Pradesh in CIT v. Smt. Nayana P. Dedhia

270 ITR 572High Court2004#1391 most cited

What is Andhra Pradesh in CIT v. Smt. Nayana P. Dedhia authority for?

Guidelines issued by the Central Board of Direct Taxes (CBDT) under Section 119 of the Income Tax Act, which relax the rigour of law, are binding on all income tax officers responsible for implementing the Act, who must follow these orders and instructions.

82

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2013 to 2026.

Also referred to as

CIT v. Smt. Nayana P. Dedhia · 270 ITR 572 · Section 119 Income Tax Act · CBDT circulars binding on officers · CBDT instructions · relaxation of law · taxing authorities bound by CBDT · binding directions of Board · rigour of law relaxation · administrative instructions binding

Sections most often in play

Section 250Section 10(15)(iv)(h)Section 10(34)Section 10(38)Section 111ASection 112Section 143(3)Section 144B

Issues it is cited on

section 119(1)section 253(2)section 65(b)section 132(5)section 65asection 132(3)section 62section 119(2)(a)time barred assessmentsection 65b(4)section 253(1)section 59

Judgments citing Andhra Pradesh in CIT v. Smt. Nayana P. Dedhia

Smt. Vinita M. Gupta, Nagpur vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Nagpur

Appeals of the Revenue are DISMISSED

ITA 65/NAG/2022[2005-06]Status: DisposedITAT Nagpur31 Oct 2023AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…similar view finds fortified ‘CIT Vs Hero Cycles’ reported in 228 ITR 463 and reiterated in ‘UCO Bank Vs CIT’ 237 ITR 889 (SC) wherein it was held that circulars binds the tax authorities strictly. Further in the case of ‘CIT Vs Nayana P. Dedhia’ reported in 270 ITR 572 the Hon’ble Andhra Pradesh High Court held that guidelines issued by Board in exercise of powers in terms of section 119 of the Act relaxing rigours of law are binding on all the officers responsible for implementation of the Act and, therefore, bound to follow & observe all circulars, orders, instructions etc. 11. Insofar as the validity of ord…

Assistant Commissioner of Income Tax, Central Circle-1(1), Nagpur vs. M/S. Gupta Metallics & Power Ltd., Nagpur

Appeals of the Revenue are DISMISSED

ITA 64/NAG/2022[2009-10]Status: DisposedITAT Nagpur31 Oct 2023AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…similar view finds fortified ‘CIT Vs Hero Cycles’ reported in 228 ITR 463 and reiterated in ‘UCO Bank Vs CIT’ 237 ITR 889 (SC) wherein it was held that circulars binds the tax authorities strictly. Further in the case of ‘CIT Vs Nayana P. Dedhia’ reported in 270 ITR 572 the Hon’ble Andhra Pradesh High Court held that guidelines issued by Board in exercise of powers in terms of section 119 of the Act relaxing rigours of law are binding on all the officers responsible for implementation of the Act and, therefore, bound to follow & observe all circulars, orders, instructions etc. 11. Insofar as the validity of ord…

Gupta Domestic Fuels (Nagpur) Ltd., Nagpur vs. Assistant Commissioner of Income Tax, Central Circle-2(3), Nagpur

Appeals of the Revenue are DISMISSED

ITA 61/NAG/2022[2008-09]Status: DisposedITAT Nagpur31 Oct 2023AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…similar view finds fortified ‘CIT Vs Hero Cycles’ reported in 228 ITR 463 and reiterated in ‘UCO Bank Vs CIT’ 237 ITR 889 (SC) wherein it was held that circulars binds the tax authorities strictly. Further in the case of ‘CIT Vs Nayana P. Dedhia’ reported in 270 ITR 572 the Hon’ble Andhra Pradesh High Court held that guidelines issued by Board in exercise of powers in terms of section 119 of the Act relaxing rigours of law are binding on all the officers responsible for implementation of the Act and, therefore, bound to follow & observe all circulars, orders, instructions etc. 11. Insofar as the validity of ord…

Shri Mayur Bansal, Gwalior vs. The DCIT, Central, Bhopal

In the result, appeals of the revenue in IT(SS)ANo

ITA 81/IND/2021[2018-19]Status: DisposedITAT Indore28 Aug 2023AY 2018-19

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

Section 119Section 153ASection 156

…applied. Hard cases which can be properly categorized as belonging to a class, can thus be given the benefit of relaxation of law by issuing circulars binding on the taxing authorities.” 13.3 In the matter of CIT v. Smt. Nayana P. Dedhia [2004] 141 Taxman 603/270 ITR 572 (AP), the Hon’ble Andhra Pradesh High Court held that the guidelines issued by the Board in exercise of powers in terms of section 119 of the Act relaxing the rigours of law are binding on all the officers responsible for implementation of the Act and, therefore, bound to follow and observe any such orders, instructions and directions of the Boar…

Shri Ishak, Indore vs. The ITO 5(4), Indore

In the result, the appeal filed by the assesse is allowed

ITA 13/IND/2023[2011-12]Status: DisposedITAT Indore24 Aug 2023AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Ishak Ito 5(4) Kasturbagram S.O. Mundla Indore Vs. Nayata, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Akxpi 6044 D Assessee By Shri Milind Wadhwani, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.08.2023 Date Of Pronouncement 24.08.2023

Section 144Section 147Section 154

…applied. Hard cases which can be properly categorized as belonging to a class, can thus be given the benefit of relaxation of law by issuing circulars binding on the taxing authorities.” 13.3 In the matter of CIT v. Smt. Nayana P. Dedhia [2004] 141 Taxman 603/270 ITR 572 (AP), the Hon’ble Andhra Pradesh High Court held that the guidelines issued by the Board in exercise of powers in terms of section 119 of the Act relaxing the rigours of law are binding on all the officers responsible for implementation of the Act and, therefore, bound to follow and observe any such orders, instructions and directions of the Boar…

M/S Isoft Health Management (India) Pvt. Ltd., Chennai vs. DCIT, Bangalore

In the result, appeal of assessee is allowed

ITA 1210/BANG/2011[2007-08]Status: DisposedITAT Indore21 Aug 2023AY 2007-08

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicomputer Sciences Dcit, Circle 11(4) Corporation India Private No. 14/3, 5Th Floor, R.P. Limited Bhawan Nrupathunga (Formerly Isoft Health Road Vs. Management (India) Pvt. Bangalore Ltd.) Unit-13, Block-2, Sdf Building Mpez Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaaco 2465N Assessee By Shri Vishal Kalra, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 03.08.2023 Date Of Pronouncement 21.08.2023

Section 143(3)Section 144C(13)Section 144C(15)(b)Section 144C(5)Section 153(1)Section 92C

…fore, we have to verify whether that Instruction has a binding force or it is just an administrative Instruction within the Departments day to day activities. The Circular has been considered by the Andhra Pradesh High Court in case of CIT Vs. Nayana P Dedhia 270 ITR 572 wherein it is held that the authorities responsible for administration of the Act shall observe and follow any such orders, instructions and directions of the board. This is actually reiterated from the decision of the Hon'ble Apex Court in case of UCO Bank Vs. CIT 237 ITR 889. But at the same time the Hon'ble Supreme Court also held that the Cir…

Polisetty Somasundaram, Guntur vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 180/VIZ/2023[2020-21]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…ily relied on the following case laws: (i) CIT vs. Punalur Paper Mills Ltd [1987] 34 Taxman 268 (Kerala HC) (ii) Catholic Syrian Bank Ltd vs. Commissioner of Income Tax [2012] 343 ITR 270 (SC) (iii) Commissioner of Income Tax vs. Smt. Nayana P. Dedhia [2004] 270 ITR 572 (AP). 10. Countering the arguments of the Ld. AR, the Ld. DR submitted that the Board Circular referred to by the Ld. AR is not a Circular but it is only a Board Instruction issued for administrative convenience. The Ld. DR further submitted that the case laws relied on by the Ld. AR refers only about the Circular and not about the Instruction.…

Polisetty Somasundaram, Guntur vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 179/VIZ/2023[2019-20]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…ily relied on the following case laws: (i) CIT vs. Punalur Paper Mills Ltd [1987] 34 Taxman 268 (Kerala HC) (ii) Catholic Syrian Bank Ltd vs. Commissioner of Income Tax [2012] 343 ITR 270 (SC) (iii) Commissioner of Income Tax vs. Smt. Nayana P. Dedhia [2004] 270 ITR 572 (AP). 10. Countering the arguments of the Ld. AR, the Ld. DR submitted that the Board Circular referred to by the Ld. AR is not a Circular but it is only a Board Instruction issued for administrative convenience. The Ld. DR further submitted that the case laws relied on by the Ld. AR refers only about the Circular and not about the Instruction.…

Polisetty Somasundaram, Guntur vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 178/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…ily relied on the following case laws: (i) CIT vs. Punalur Paper Mills Ltd [1987] 34 Taxman 268 (Kerala HC) (ii) Catholic Syrian Bank Ltd vs. Commissioner of Income Tax [2012] 343 ITR 270 (SC) (iii) Commissioner of Income Tax vs. Smt. Nayana P. Dedhia [2004] 270 ITR 572 (AP). 10. Countering the arguments of the Ld. AR, the Ld. DR submitted that the Board Circular referred to by the Ld. AR is not a Circular but it is only a Board Instruction issued for administrative convenience. The Ld. DR further submitted that the case laws relied on by the Ld. AR refers only about the Circular and not about the Instruction.…

Polisetty Somasundaram, Guntur vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 177/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…ily relied on the following case laws: (i) CIT vs. Punalur Paper Mills Ltd [1987] 34 Taxman 268 (Kerala HC) (ii) Catholic Syrian Bank Ltd vs. Commissioner of Income Tax [2012] 343 ITR 270 (SC) (iii) Commissioner of Income Tax vs. Smt. Nayana P. Dedhia [2004] 270 ITR 572 (AP). 10. Countering the arguments of the Ld. AR, the Ld. DR submitted that the Board Circular referred to by the Ld. AR is not a Circular but it is only a Board Instruction issued for administrative convenience. The Ld. DR further submitted that the case laws relied on by the Ld. AR refers only about the Circular and not about the Instruction.…

Polisetty Somasundaram, Guntur vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 176/VIZ/2023[2016-17]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…ily relied on the following case laws: (i) CIT vs. Punalur Paper Mills Ltd [1987] 34 Taxman 268 (Kerala HC) (ii) Catholic Syrian Bank Ltd vs. Commissioner of Income Tax [2012] 343 ITR 270 (SC) (iii) Commissioner of Income Tax vs. Smt. Nayana P. Dedhia [2004] 270 ITR 572 (AP). 10. Countering the arguments of the Ld. AR, the Ld. DR submitted that the Board Circular referred to by the Ld. AR is not a Circular but it is only a Board Instruction issued for administrative convenience. The Ld. DR further submitted that the case laws relied on by the Ld. AR refers only about the Circular and not about the Instruction.…

Polisetty Somasundaram, Guntur vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 175/VIZ/2023[2015-16]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…ily relied on the following case laws: (i) CIT vs. Punalur Paper Mills Ltd [1987] 34 Taxman 268 (Kerala HC) (ii) Catholic Syrian Bank Ltd vs. Commissioner of Income Tax [2012] 343 ITR 270 (SC) (iii) Commissioner of Income Tax vs. Smt. Nayana P. Dedhia [2004] 270 ITR 572 (AP). 10. Countering the arguments of the Ld. AR, the Ld. DR submitted that the Board Circular referred to by the Ld. AR is not a Circular but it is only a Board Instruction issued for administrative convenience. The Ld. DR further submitted that the case laws relied on by the Ld. AR refers only about the Circular and not about the Instruction.…

Polisetty Somasundaram, Guntur vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 174/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…ily relied on the following case laws: (i) CIT vs. Punalur Paper Mills Ltd [1987] 34 Taxman 268 (Kerala HC) (ii) Catholic Syrian Bank Ltd vs. Commissioner of Income Tax [2012] 343 ITR 270 (SC) (iii) Commissioner of Income Tax vs. Smt. Nayana P. Dedhia [2004] 270 ITR 572 (AP). 10. Countering the arguments of the Ld. AR, the Ld. DR submitted that the Board Circular referred to by the Ld. AR is not a Circular but it is only a Board Instruction issued for administrative convenience. The Ld. DR further submitted that the case laws relied on by the Ld. AR refers only about the Circular and not about the Instruction.…

Polisetty Somasundaram, Guntur vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 173/VIZ/2023[2013-14]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…ily relied on the following case laws: (i) CIT vs. Punalur Paper Mills Ltd [1987] 34 Taxman 268 (Kerala HC) (ii) Catholic Syrian Bank Ltd vs. Commissioner of Income Tax [2012] 343 ITR 270 (SC) (iii) Commissioner of Income Tax vs. Smt. Nayana P. Dedhia [2004] 270 ITR 572 (AP). 10. Countering the arguments of the Ld. AR, the Ld. DR submitted that the Board Circular referred to by the Ld. AR is not a Circular but it is only a Board Instruction issued for administrative convenience. The Ld. DR further submitted that the case laws relied on by the Ld. AR refers only about the Circular and not about the Instruction.…

Polisetty Somasundaram, Guntur vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 172/VIZ/2023[2012-13]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

…ily relied on the following case laws: (i) CIT vs. Punalur Paper Mills Ltd [1987] 34 Taxman 268 (Kerala HC) (ii) Catholic Syrian Bank Ltd vs. Commissioner of Income Tax [2012] 343 ITR 270 (SC) (iii) Commissioner of Income Tax vs. Smt. Nayana P. Dedhia [2004] 270 ITR 572 (AP). 10. Countering the arguments of the Ld. AR, the Ld. DR submitted that the Board Circular referred to by the Ld. AR is not a Circular but it is only a Board Instruction issued for administrative convenience. The Ld. DR further submitted that the case laws relied on by the Ld. AR refers only about the Circular and not about the Instruction.…

M/S. Practo Technologies Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(3), Bangalore

In the result, the appeal by the assessee is allowed

ITA 154/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Jun 2023AY 2017-18

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: S/Shri Dhanesh Bafna & Ali Asgar Rampurawala, CAFor Respondent: Shri Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(13)Section 92D

…applied. Hard cases which can be properly categorized as belonging to a class, can thus be given the benefit of relaxation of law by issuing circulars binding on the taxing authorities." 13.3 In the matter of CIT v. Smt. Nayana P. Dedhia [2004] 141 Taxman 603/270 ITR 572 (AP), the Hon'ble Andhra Pradesh High Court held that the guidelines issued by the Board in exercise of powers in terms of section 119 of the Act relaxing the rigours of law are binding on all the officers responsible for implementation of the Act and, therefore, bound to follow and observe any such orders, instructions and directions of the Boar…

M/S. Ri-Kynjai Serenity by the Lake, Shillong vs. Income Tax Officer, Ward-2, Shillong

In the result, all the appeals of the assessees are allowed

ITA 193/GTY/2020[2017-18]Status: DisposedITAT Guwahati31 May 2023AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 119Section 144Section 147Section 156

…enefit of relaxation of law by issuing circulars binding on the taxing authorities." ITA Nos. 190 to 193/ Gau/2020 AYs: 2012-13, 2016-17,2017-18, 2013-14 M/s Hotel Centre Point M/s Ri-Kiyunjai Serenity By the Lake 13.3 In the matter of Nayana P. Dedhia [2004] 270 ITR 572 (AP), the Hon’ble Andhra Pradesh High Court held that the guidelines issued by the Board in exercise of powers in terms of section 119 of the Act relaxing the rigours of law are binding on all the officers responsible for implementation of the Act and, therefore, bound to follow and observe any such orders, instructions and directions of the Boar…

M/S. Re-Kynjai Serenity by the Lake, Shillong vs. Income Tax Officer, Ward-2, Shillong

In the result, all the appeals of the assessees are allowed

ITA 192/GTY/2020[2016-17]Status: DisposedITAT Guwahati31 May 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 119Section 144Section 147Section 156

…enefit of relaxation of law by issuing circulars binding on the taxing authorities." ITA Nos. 190 to 193/ Gau/2020 AYs: 2012-13, 2016-17,2017-18, 2013-14 M/s Hotel Centre Point M/s Ri-Kiyunjai Serenity By the Lake 13.3 In the matter of Nayana P. Dedhia [2004] 270 ITR 572 (AP), the Hon’ble Andhra Pradesh High Court held that the guidelines issued by the Board in exercise of powers in terms of section 119 of the Act relaxing the rigours of law are binding on all the officers responsible for implementation of the Act and, therefore, bound to follow and observe any such orders, instructions and directions of the Boar…

M/S. Ri-Kynjai Serenity by the Lake, Shillong vs. Income Tax Officer, Ward-2, Shillong

In the result, all the appeals of the assessees are allowed

ITA 191/GTY/2020[2013-14]Status: DisposedITAT Guwahati31 May 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 119Section 144Section 147Section 156

…enefit of relaxation of law by issuing circulars binding on the taxing authorities." ITA Nos. 190 to 193/ Gau/2020 AYs: 2012-13, 2016-17,2017-18, 2013-14 M/s Hotel Centre Point M/s Ri-Kiyunjai Serenity By the Lake 13.3 In the matter of Nayana P. Dedhia [2004] 270 ITR 572 (AP), the Hon’ble Andhra Pradesh High Court held that the guidelines issued by the Board in exercise of powers in terms of section 119 of the Act relaxing the rigours of law are binding on all the officers responsible for implementation of the Act and, therefore, bound to follow and observe any such orders, instructions and directions of the Boar…

M/S. Ri-Kynjai Serenity by the Lake, Shillonh vs. Income Tax Officer, Ward-2, Shillong

In the result, all the appeals of the assessees are allowed

ITA 190/GTY/2020[2012-13]Status: DisposedITAT Guwahati31 May 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 119Section 144Section 147Section 156

…enefit of relaxation of law by issuing circulars binding on the taxing authorities." ITA Nos. 190 to 193/ Gau/2020 AYs: 2012-13, 2016-17,2017-18, 2013-14 M/s Hotel Centre Point M/s Ri-Kiyunjai Serenity By the Lake 13.3 In the matter of Nayana P. Dedhia [2004] 270 ITR 572 (AP), the Hon’ble Andhra Pradesh High Court held that the guidelines issued by the Board in exercise of powers in terms of section 119 of the Act relaxing the rigours of law are binding on all the officers responsible for implementation of the Act and, therefore, bound to follow and observe any such orders, instructions and directions of the Boar…