Binani Industries Ltd. v. CIT

329 ITR 323Reported decision#20516 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 115JBSection 14Section 154Section 178(6)Section 234BSection 234CSection 238Section 271(1)(c)

Issues it is cited on

section 178(6)section 31(1)section 238section 60section 32(1)(iia)statutory duessection 31specified domestic transactioncorporate guaranteeadditional depreciationmistake apparent on recordeligible business

Judgments citing Binani Industries Ltd. v. CIT

DCIT, Central Circle 2(2), Kolkata vs. M/S. Ultratech Nathdwara Cement Ltd. (Known As M/S. Binani Cement Ltd.), Kolkata

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

ITA 470/KOL/2018[2013-14]Status: DisposedITAT Kolkata28 May 2025AY 2013-14

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115JSection 154Section 234BSection 234CSection 250Section 801ASection 92C

…of the Bombay High Court in the case of Snowchem India Ltd vs. DCIT (313 ITR 170) c. Decision of the Bombay High Court in the case of CIT vs. Natural Gems Ltd. (327 ITR 269) d. Decision of the Calcutta High Court in the case of Binani Industries Ltd vs. CIT (329 ITR 323) 2.2. On the facts and in the circumstances of the case, the CIT(A) erred in not considering the legal submission of the appellant relying on the maxim known as "Lex Non Cogit ad impossibilia" which is interpreted as "one is not required under the law to perform what is impossible". This legal maxim has been upheld by various courts including the…

M/S. Ultratech Nathdwara Cement Ltd.(Formerly Known As M/S. Binani Cement Ltd., Kolkata vs. DCIT, Central Circle - 2(2), Kolkata

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

ITA 152/KOL/2018[2013-14]Status: DisposedITAT Kolkata28 May 2025AY 2013-14

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115JSection 154Section 234BSection 234CSection 250Section 801ASection 92C

…of the Bombay High Court in the case of Snowchem India Ltd vs. DCIT (313 ITR 170) c. Decision of the Bombay High Court in the case of CIT vs. Natural Gems Ltd. (327 ITR 269) d. Decision of the Calcutta High Court in the case of Binani Industries Ltd vs. CIT (329 ITR 323) 2.2. On the facts and in the circumstances of the case, the CIT(A) erred in not considering the legal submission of the appellant relying on the maxim known as "Lex Non Cogit ad impossibilia" which is interpreted as "one is not required under the law to perform what is impossible". This legal maxim has been upheld by various courts including the…

ACIT, Cir-14(1), Kolkata vs. M/S. Ultratech Nathdwara Cement Ltd.(Known As M/S Binani Cement Ltd.), Kolkata

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

ITA 611/KOL/2015[2010-2011]Status: DisposedITAT Kolkata28 May 2025AY 2010-2011

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115JSection 154Section 234BSection 234CSection 250Section 801ASection 92C

…of the Bombay High Court in the case of Snowchem India Ltd vs. DCIT (313 ITR 170) c. Decision of the Bombay High Court in the case of CIT vs. Natural Gems Ltd. (327 ITR 269) d. Decision of the Calcutta High Court in the case of Binani Industries Ltd vs. CIT (329 ITR 323) 2.2. On the facts and in the circumstances of the case, the CIT(A) erred in not considering the legal submission of the appellant relying on the maxim known as "Lex Non Cogit ad impossibilia" which is interpreted as "one is not required under the law to perform what is impossible". This legal maxim has been upheld by various courts including the…

Binani Cement Ltd., Mumbai vs. D.C.I.T., Central Circle-Xxviii, Kolkata

In the result, all the appeals of the Revenue as well as the assessee are dismissed as infructuous

ITA 1726/KOL/2014[2008-2009]Status: DisposedITAT Kolkata28 May 2025AY 2008-2009

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115JSection 154Section 234BSection 234CSection 250Section 801ASection 92C

…of the Bombay High Court in the case of Snowchem India Ltd vs. DCIT (313 ITR 170) c. Decision of the Bombay High Court in the case of CIT vs. Natural Gems Ltd. (327 ITR 269) d. Decision of the Calcutta High Court in the case of Binani Industries Ltd vs. CIT (329 ITR 323) 2.2. On the facts and in the circumstances of the case, the CIT(A) erred in not considering the legal submission of the appellant relying on the maxim known as "Lex Non Cogit ad impossibilia" which is interpreted as "one is not required under the law to perform what is impossible". This legal maxim has been upheld by various courts including the…

Binani Industries Ltd. v. CIT (329 ITR 323) — Cited in 4 Judgments | BharatTax