Ashok Anant Sabnis v. ACIT

29 SOT 29Income Tax Appellate Tribunal2009#8949 most cited

What is Ashok Anant Sabnis v. ACIT authority for?

Public authorities holding power in trust for the public must exercise those powers when circumstances warrant, as there is no discretion to withhold their use. This principle has Supreme Court approval.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2021 to 2023.

Also referred to as

Ashok Anant Sabnis v. ACIT · public authority duty · exercise of powers · discretion to use powers · public trust · circumstances warrant · legal position Supreme Court

Issues it is cited on

chief commissionercommissioner (appeals)speaking orderassistant commissionersection 25opportunity of being heardpersonindiasection 143nfacsection 250interest

Judgments citing Ashok Anant Sabnis v. ACIT

Amarjeet Sing Aneja, New Delhi vs. ACIT, Circle 61(1), New Delhi

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

ITA 2252/DEL/2023[2018-19]Status: DisposedITAT Delhi18 Dec 2023AY 2018-19

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.2252/Del/2023 िनधा"रणवष"/Assessment Year: 2018-19

Section 234ASection 250

…y powers in any public authority, such a public authority has the corresponding duty to exercise these powers when circumstances so justify or warrant. As observed by a coordinate bench of this Tribunal, in the case of Sabnis Ashok Anant v. Asstt. CIT [(2009) 29 SOT 29 (Pune)], "All the powers of someone holding a public office are powers held in trust for the good of the public at large. There is, therefore, no question of discretion to use or not to use these powers. It is so for the reason that when a public authority has the powers to do something, he has a corresponding duty to exercise these powers when cir…

Natural Gowers Private Limited, Mumbai vs. National Faceless Appeal Centre, Delhi

In the result, the appeal is allowed for statistical purposes in the terms indicated above

ITA 848/MUM/2022[2014-15]Status: DisposedITAT Mumbai30 Jun 2022AY 2014-15
Section 143(3)

…y powers in any public authority, such a public authority has the corresponding duty to exercise these powers when circumstances so justify or warrant. As observed by a coordinate bench of this Tribunal, in the case of Sabnis Ashok Anant v. Asstt. CIT [(2009) 29 SOT 29 (Pune)], "All the powers of someone holding a public office are powers held in trust for the good of the public at large. There is, therefore, no question of discretion to use or not to use these powers. It is so for the reason that when a public authority has the powers to do something, he has a corresponding duty to exercise these powers when cir…

DCIT- Cir. 2(1)(1), Mumbai vs. Bank of India, Mumbai

In the result, both the appeals are allowed for statistical purposes in the terms indicated above

ITA 203/MUM/2022[2010-11]Status: DisposedITAT Mumbai30 Jun 2022AY 2010-11
Section 143(3)Section 250

…y powers in any public authority, such a public authority has the corresponding duty to exercise these powers when circumstances so justify or warrant. As observed by a coordinate bench of this Tribunal, in the case of Sabnis Ashok Anant v. Asstt. CIT [(2009) 29 SOT 29 (Pune)], "All the powers of someone holding a public office are powers held in trust for the good of the public at large. There is, therefore, no question of discretion to use or not to use these powers. It is so for the reason that when a public authority has the powers to do something, he has a corresponding duty to exercise these powers when cir…

Bank of India, Mumbai vs. Assistant Commissioner of Income-Tax - 2(1), Mumbai

In the result, both the appeals are allowed for statistical purposes in the terms indicated above

ITA 112/MUM/2022[2010-11]Status: DisposedITAT Mumbai30 Jun 2022AY 2010-11
Section 143(3)Section 250

…y powers in any public authority, such a public authority has the corresponding duty to exercise these powers when circumstances so justify or warrant. As observed by a coordinate bench of this Tribunal, in the case of Sabnis Ashok Anant v. Asstt. CIT [(2009) 29 SOT 29 (Pune)], "All the powers of someone holding a public office are powers held in trust for the good of the public at large. There is, therefore, no question of discretion to use or not to use these powers. It is so for the reason that when a public authority has the powers to do something, he has a corresponding duty to exercise these powers when cir…

M/S. Camoron Finance & Investments, Mumbai-400057 vs. The Asst. Commissioner of Income Tax, Circle-17(1), Mumbai

In the result, the appeal is allowed for statistical purposes in the terms indicated above

ITA 1062/MUM/2022[2008-09]Status: DisposedITAT Mumbai30 Jun 2022AY 2008-09
Section 271(1)(c)

…y powers in any public authority, such a public authority has the corresponding duty to exercise these powers when circumstances so justify or warrant. As observed by a coordinate bench of this Tribunal, in the case of Sabnis Ashok Anant v. Asstt. CIT [(2009) 29 SOT 29 (Pune)], "All the powers of someone holding a public office are powers held in trust for the good of the public at large. There is, therefore, no question of discretion to use or not to use these powers. It is so for the reason that when a public authority has the powers to do something, he has a corresponding duty to exercise these powers when cir…

Dy CIT 15(1)(2), Mumbai vs. M/S Leena Poower Tech Engineers P Ltd., Navi Mumbai

In the result, the appeal is allowed

ITA 1313/MUM/2020[2011-12]Status: DisposedITAT Mumbai21 Sept 2021AY 2011-12

Bench: Us Is A Private Limited Company Stated To Be Engaged In The Business As 'Investment Company' In Column 10, Page 1, Of The Impugned Assessment Order. Its Assessment Under Section 143(3)

Section 143(3)Section 68

…& Steel Ltd (supra). The facts staring at us clearly warrant a thorough analysis of the material already on record, and undoubtedly we have powers to do so. As observed by a coordinate bench of this Tribunal, in the case of Sabnis Ashok Anant v. ACIT [(2009) 29 SOT 29 (Pune)], "All the powers of someone holding a public office are powers held in trust for the good of the public at large. There is, therefore, no question of discretion to use or not to use these powers. It is so for the reason that when a public authority has the powers to do something, he has a corresponding duty to exercise these powers when cir…

R D Tata Trust, Mumbai vs. Pr CIT 17, Mumbai

ITA 7242/MUM/2019[2019-20]Status: DisposedITAT Mumbai24 Mar 2021AY 2019-20

Bench: Us, Are As Follows: Assessment Year: 2019-20

Section 11Section 115TSection 12A

…such a public authority has Assessment Year: 2019-20 Page 32 of 36 the corresponding duty to exercise these powers when circumstances so justify or warrant. As observed by a coordinate bench of this Tribunal, in the case of Ashok Anant Sabnis Vs ACIT [(2009) 29 SOT 29 (Pune)], “All the powers of someone holding a public office are powers held in trust for the good of the public at large. There is, therefore, no question of discretion to use or not to use these powers. It is so for the reason that when a public authority has the powers to do something, he has a corresponding duty to exercise these powers when cir…

Tata Education Trust, Mumbai vs. Pr CIT 17, Mumbai

ITA 7241/MUM/2019[2019-20]Status: DisposedITAT Mumbai24 Mar 2021AY 2019-20
Section 11Section 115TSection 12A

…ers any powers in any public authority, such a public authority has the corresponding duty to exercise these powers when circumstances so justify or warrant. As observed by a coordinate bench of this Tribunal, in the case of Ashok Anant Sabnis Vs ACIT [(2009) 29 SOT 29 (Pune)], “All the powers of someone holding a public office are powers held in trust for the good of the public at large. There is, therefore, no question of discretion to use or not to use these powers. It is so for the reason that when a public authority has the powers to do something, he has a corresponding duty to exercise these powers when cir…

Sarvajanik Seva Trust, Mumbai vs. Pr CIT 17, Mumbai

ITA 7240/MUM/2019[2019-20]Status: DisposedITAT Mumbai24 Mar 2021AY 2019-20

Bench: Us, Are As Follows: Assessment Year: 2019-20

Section 11Section 115TSection 12A

…ers any powers in any public authority, such a public authority has the corresponding duty to exercise these powers when circumstances so justify or warrant. As observed by a coordinate bench of this Tribunal, in the case of Ashok Anant Sabnis Vs ACIT [(2009) 29 SOT 29 (Pune)], “All the powers of someone holding a public office are powers held in trust for the good of the public at large. There is, therefore, no question of discretion to use or not to use these powers. It is so for the reason that when a public authority has the powers to do something, he Assessment Year: 2019-20 Page 32 of 36 has a correspondin…

Jamsetji Tata Trust, Mumbai vs. Pr CIT 17, Mumbai

ITA 7239/MUM/2019[2019-20]Status: DisposedITAT Mumbai24 Mar 2021AY 2019-20

Bench: Us, Are As Follows: Assessment Year: 2019-20

Section 11Section 115TSection 12A

…ers any powers in any public authority, such a public authority has the corresponding duty to exercise these powers when circumstances so justify or warrant. As observed by a coordinate bench of this Tribunal, in the case of Ashok Anant Sabnis Vs ACIT [(2009) 29 SOT 29 (Pune)], “All the powers of someone holding a public office are powers held in trust for the good of the public at large. There is, therefore, no question of discretion to use or not to use these powers. It is so for the reason that when a public authority has the powers to do something, he has a corresponding duty to exercise these powers when cir…

Navajbai Ratan Tata Trust, Mumbai vs. Pr CIT 17, Mumbai

ITA 7238/MUM/2019[2019-20]Status: DisposedITAT Mumbai24 Mar 2021AY 2019-20

Bench: Us, Are As Follows: Page 2 Of 47 1 A) The Impugned Order Dated 31.10.2019 Passed By The Learned Principal Commissioner Of Income-Tax-17 ('Pcit') Under Section 12Aa(3)/(4) Of The Income-Tax Act, 1961 ('Ita') Cancelling The Registration Of The Appellant Is Without Jurisdiction And, Hence, Void Ab Initio.

Section 11Section 115TSection 12ASection 12A(3)

…ers any powers in any public authority, such a public authority has the corresponding duty to exercise these powers when circumstances so justify or warrant. As observed by a coordinate bench of this Tribunal, in the case of Ashok Anant Sabnis Vs ACIT [(2009) 29 SOT 29 (Pune)], “All the powers of someone holding a public office are powers held in trust for the good of the public at large. There is, therefore, no question of discretion to use or not to use these powers. It is so for the reason that when a public authority has the powers to do something, he has a corresponding duty Page 42 of 47 to exercise these p…

Tata Social Welfare Trust, Mumbai vs. Pr CIT 17, Mumbai

ITA 7237/MUM/2019[2019-20]Status: DisposedITAT Mumbai24 Mar 2021AY 2019-20

Bench: Us, Are As Follows: Assessment Year: 2019-20

Section 11Section 115TSection 12A

…ers any powers in any public authority, such a public authority has the corresponding duty to exercise these powers when circumstances so justify or warrant. As observed by a coordinate bench of this Tribunal, in the case of Ashok Anant Sabnis Vs ACIT [(2009) 29 SOT 29 (Pune)], “All the powers of someone holding a public office are powers held in trust for the good of the public at large. There is, therefore, no question of discretion to use or not to use these powers. It is so for the reason that when a public authority has the powers to do something, he Assessment Year: 2019-20 Page 32 of 36 has a correspondin…