Bidi Supply Co. v. Union of India

29 ITR 717Supreme Court of India1956#20316 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 127 Section 124 Section 143(3)Section 144 Section 144C Section 147 Section 148 Section 154

Issues it is cited on

section 127 income-tax officer section 12 section 148 transfer section 14 india interest

Judgments citing Bidi Supply Co. v. Union of India

Haneef Akbar Basha, Vellore vs. ITO Ward 2, Thiruvannamalai

ITA 2388/CHNY/2025[2017-18]Status: DisposedITAT Chennai09 Feb 2026AY 2017-18

Section 127Section 142(1)Section 144Section 148Section 154

…-18) Haneef Akbar Basha (Vs.) ITO ward-2, Tiruvannamalai be conferred by consent, acquiescence, or participation of the assessee. Reliance in this regard can be safely placed on the decisions of the Hon'ble Supreme Court in Bidi Supply Co. vs. Union of India (29 ITR 717), Ajantha Industries vs. CBDT (102 ITR 281), and Noorul Islam Educational Trust vs. CIT (388 ITR 489), as well as the decisions of various High Courts and Coordinate Benches relied upon by the assessee, including Mega Corporation Ltd. (Delhi ITAT) and Nagindas Kasturchand and Bros. (Gujarat High Court). 15. Recently, the Hon'ble Supreme Court in t…

Kunshan Q Tech Microelectronics (India) Pvt. Ltd., Uttar Pradesh vs. DCIT, Central Circle-30, Delhi

ITA 5356/DEL/2024[2021-22]Status: DisposedITAT Delhi20 Jan 2026AY 2021-22

Section 132Section 143(3)Section 144CSection 144C(5)Section 148Section 153

…] 145 TAXMAN 549 (CAL.) vide order dated 07.10.2004 c. Hon'ble ITAT Chandigarh in the case of Deluxe Enterprises v. ITO, Ward-1 Solan [2017] 88 taxmnan.com 771 (Chandigarh-Trib.) d. Hon'ble Supreme court in the case of Bidi Supply Co. v. Union of India [1956] 29 ITR 717 (SC) ii. Crux of the pronouncements -aforementioned well-settled judicial pronouncements It can be seen that the place of business has the crucial role to play in determining the jurisdiction of an assessee as the jurisdiction is also a matter of administrative convenience for both the assessee as well as the income tax authorities. Therefore, Sec…

Arun Bhardwaj, Delhi vs. ACIT Circle 1, Jaipur

In the result, appeal of the assessee is allowed

ITA 1190/JPR/2024[2010-2011]Status: DisposedITAT Jaipur08 Jan 2025AY 2010-2011

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri S.L. Jain, Advocate &For Respondent: Shri Gautam Singh Choudhary, JCIT

Section 139(1)Section 147Section 148Section 234ASection 250

…ed by the Board. 20. Thus, in our opinion, the appeal has to succeed on ground nos. 1 and 2 alone. The appeal accordingly stands allowed as aforesaid. Order pronounced in the open court on 15/01/2024.” In the matter of Bidi Supply Co. v. Union of India (1956) 29 ITR 717 (SC), the Constitution Bench has held that; (a) that the order of transfer, which was expressed in general terms without any reference to any particular case (i.e. assessment year) and without any limitation as to time, was not contemplated by section 5(7A) and was beyond the competence of the Central Board of Revenue; the sub- 14 Arun Bhardwaj,…

Raj Sheela Growth Fund (P) Ltd vs. Income Tax Officer, Ward - 21(1), Delhi

ITA/124/2020HC Delhi08 May 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

Section 127Section 143(2)Section 144ASection 56(2)(viia)

…o keeping in perspective the fact that other cases of the assessee pertaining to the same group were also transferred to Meerut. Another Division Bench of this court in K. K. Loomba v. CIT [2000] 241 ITR152 applied Bidi Supply Co. v. Union of India [1956] 29 ITR 717 (SC) and Pannalal Binjraj v. Union of India [1957] 31 ITR 565 (SC) to reject the challenge to the transfer of cases from Amritsar to Delhi. In K. P. Mohammed Salim v. CIT [2008] 300 ITR 302 (SC) their Lordships have clarified that: ―The power of transfer is in effect provides for a machinery provision. It must be given full effect. It must b…