Blue Star Engineering Co.(Bombay)(p.) Itd v. CIT

73 ITR 283High Court1969#8722 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 143(3)Section 144 Section 147 Section 148 Section 154 Section 10(i)Section 115B Section 115BBE

Issues it is cited on

mistake apparent from record rectification u/s 154 section 16 liable to tax non-resident section 144c section 154 section 15 section 11 section 153 appeal before the tribunal condonation of delay

Judgments citing Blue Star Engineering Co.(Bombay)(p.) Itd v. CIT

RGA INTERNATIONAL REINSURANCE COMPANY DESIGNATED ACTIVITY COMPANY,IRELAND vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAX) - CIRCLE 4(1)(1), MUMBAI

Appeal of the assessee is partly allowed

ITA 1092/MUM/2025[2022-23]Status: DisposedITAT Mumbai25 Jun 2025AY 2022-23

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Appellant: Shri Satya Pal Kumar, CIT-DR

Section 143(3)Section 144C(13)Section 153Section 9(1)(i)

…uted a PE of RIRC in India, and RIRC's business income was taxable in India. 23. Further, reliance is placed on the Hon'ble Mumbai High Court held in Blue Star Engineering Co. (Bombay) (P.) Ltd. v. Commissioner of Income- Tax, [1968 SCC OnLine Bom 133: (1969) 73 ITR 283] "It would thus be seen that in order to constitute a "business connection" as contemplated by section 42, there must be an activity of the non-resident in the taxable territories having an intimate and real relation of a continuous character with the business of the non-resident and contributing to the eaming of profits by the non-resident in his…

ARIF MUNIR,KANPUR vs. INCOME TAX OFFICER-(2)(1)(2), KANPUR

In the result, the appeal of the assessee stands allowed

ITA 6/LKW/2025[2017-18]Status: DisposedITAT Lucknow24 Mar 2025AY 2017-18

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Arif Munir V. The Ito(2)(1)(2) 13/397, Vip Road Kanpur Near Green Park Civil Lines, Kanpur Tan/Pan:Afjpm1226J (Appellant) (Respondent) Appellant By: Shri Pranendra Mirdha, Advocate Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 18 03 2025 Date Of Pronouncement: 24 03 2025 O R D E R This Appeal Has Been Preferred By The Assessee Against Order Dated 28.02.2024, Passed By The Addl/Jcit(A)-1, Kolkata For Assessment Year 2013-14. 2. The Brief Facts Of The Case Are That The Assessee E-Filed His Return Of Income For The Year Under Consideration On 30.07.2017, Declaring A Total Income Of Rs.5,92,280/-. The Case Of The Assessee Was Selected For Scrutiny Under Cass. During The Course Of Assessment Proceedings, In Response To The Queries Raised By The Assessing Officer (Ao), The Submission On Behalf Of The Assessee Was That Rs.2,44,000/- Was Deposited In His Bank Account Maintained With Hdfc Bank Limited Out Of His & His Wife’S Past Savings. Not Being Satisfied With The Reply Furnished

For Appellant: Shri Pranendra Mirdha, AdvocateFor Respondent: Shri Sanjeev Krishna Sharma, D.R

Section 115BSection 143(3)Section 154Section 271ASection 69ASection 80C

…e rectification application the prayer was only rectify the mistake apparent from record not of review. F. Because the rectification application was only eliminate the error. The Hon'ble High Court in, Blue Star Engineering Co. (Bombay) Pvt. Ltd. V CIT (1969) 73 ITR 283, held thatunder section 154, the power to rectify the error must extend to the elimination of the error, even though the error may be such as to go the root of order and its elimination may result in the whole order falling to the ground. 5. The Ld. Authorized Representative for the assessee (Ld. A.R.) submitted that there is a delay of 245 days…

TIMES INTERNET LIMITED (REPRESENTATIVE ASSESSEE OF WILLOW TV INTERNATIONAL LTD),NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

Appeal is allowed

ITA 2239/DEL/2024[2016-17]Status: DisposedITAT Delhi21 Mar 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2016-17 M/S. Times Internet Ltd. Vs. Dcit, (Representative Assessee Of New Delhi Willow Tv International Ltd.), Express Building, 9-10 Bahadurshah Zafar Marg, New Delhi Pan: Aabct1559M (Appellant) (Respondent) Assessee By Sh. Ajay Vohra, Sr. Adv. Sh. Shaurya, Ca Sh. Deepesh Jain, Adv. Department By Sh. Vijay B. Basanta, Cit(Dr)

Section 147Section 148Section 148ASection 149Section 163Section 246

…sessee, is required to be made before the issue of such notice It would appear that as far as the Indian Income-tax Act, 1922, was concerned, this court appears to have, rejected a similar contention in Blue Star Engineering Co. Bombay (P.) Ltd. v. CIT [1969] 73 ITR 283 (see observations at p. 296). Indeed, the point had been clearly negatived by the decision of the Privy Council in CIT v. Nawal Kishore Kharaiti Lal [1938] 6 ITR 61. It had been expressly held therein that under the Indian Income-tax Act, 1922, it was not necessary for the validity of a notice calling for a return of income under section 23(2), wh…

SANDHYA RAMDEV KUNJUR ,MUMBAI vs. ACIT,CIRCLE 19(3), MUMBAI , MUMBAI

In the result, appeal of the assessee is allowed

ITA 389/MUM/2024[2012-13]Status: DisposedITAT Mumbai25 Jul 2024AY 2012-13

Bench: Us:- “1. The Learned Cit(A) Has Erred In Dismissing The Appeal Holding That Appellant Needs To File A Separate Appeal Against The Order Dated 22-12-2019 Passed U/S. 144 Rws 147 When Said Order Is Issued In Electronic Mode On The Inactive Pan: Αλεpk5449B & 2 Sandhya Ramdev Kunjar The Present System Does Not Permit The Appellant To Access The Account Bearing Invalid Pan To File The Appeal Electronically Against Such Order. 2. The Learned Cit(A) Has Erred In Upholding The Order U/S. 154 Of The Learned A O Which Did Not Give Any Reason For Holding That The Relief Sought For By The Appellant Was "Beyond The Scope Of The Act". 3. The Learned Cit-A Has Ignored The Jurisdictional High Court Judgements In Blue Star Engineering Co (Bombay) (P) Ltd Vs Cit Bombay City [1967] 73 Itr 263 (Bom) & Other Decisions In Holding That The Relief Sought By The Appellant In Her Petition U/S. 154 Could Not Be Granted. Accordingly, It Is Prayed That This Honourable Court Allow The Appeal & Direct The Respondent To Cancel The Assessment Order Passed On 22-12-2019 Under Section 144 On The Inactive Pan.”

Section 144Section 147Section 148Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Sandhya Ramdev Kunjur Vs. Assistant Flat No.03, 3rd Floor Commissioner of Aqua Forte Kensington Income Tax Street, Ulsoor Circle 19(3) Bangalore- 560 042 Mumbai PAN/GIR No.AABPK9591M (Appellant) .. (Respondent) Assessee by Shri Anil Kumar (Virtually present) Revenue by Shri P.D.Chougule Date of Hearing 11/07/2024 Date of Pronouncement 25/07/2024 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 14/08/2023 passed by…

RGA INTERNATIONAL REINSURANCE COMPANY DESIGNATED ACTIVITY COMPANY,IRELAND vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) - 4(1)(1), MUMBAI

ITA 4693/MUM/2023[2021-22]Status: DisposedITAT Mumbai22 May 2024AY 2021-22

For Respondent: Date of Hearing

…tuted a PE of RIRC in India, and RIRC's business income was taxable in India. 23. Further, reliance is placed on the Hon'ble Mumbai High Court held in Blue Star Engineering Co. (Bombay) (P.) Ltd. v. Commissioner of Income-Tax, [1968 SCC OnLine Bom 133: (1969) 73 ITR 283] "It would thus be seen that in order to constitute a "business connection" as contemplated by section 42, there must be an activity of the non-resident in the taxable territories having an intimate and real relation of a continuous character with the business of the non-resident and contributing to the earning of profits by the non-resident in hi…

INCOME TAX OFFICER, WARD-14(3), PUNE, PUNE vs. GOPAL JANARDAN TAMBE, PUNE

In the result, the appeal filed by the Revenue is dismissed

ITA 894/PUN/2023[2014-15]Status: DisposedITAT Pune07 May 2024AY 2014-15

Bench: SHRI R. K. PANDA (Vice President), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Sarvesh KhandelwalFor Respondent: Shri Ramnath P. Murkunde

Section 143(3)Section 154Section 155Section 50CSection 56Section 56(2)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.894/PUN/2023 िनधा"रण वष" / Assessment Year: 2014-15 ITO, Ward-14(3), Pune. Vs. Gopal Janardan Tambe, 1, Goph, Sr. No.249, D. P. Road, Aundh, Pune- 411004. PAN : AAKPT4109M Appellant Respondent Revenue by : Shri Ramnath P. Murkunde Assessee by : Shri Sarvesh Khandelwal Date of hearing : 18.04.2024 Date of pronouncement : 07.05.2024 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the Revenue is directed against the order dated 05.07.2023 passed by…

DCIT CC 3(4) CEN RG 3, MUMBAI vs. PATEL ENGINEERING LTD, MUMBAI

In the result, appeal filed by the assessee is dismissed

ITA 2486/MUM/2017[2007-08]Status: DisposedITAT Mumbai07 Jul 2023AY 2007-08

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon’Ble

Section 14ASection 154Section 199(2)Section 80I

…error section 154 can be invoked. Therefore, the CIT(A) has correctly invoked section 154 to correct the original order which was inadvertently missed out due to typographical error. In the case of Blue Star Engineering Co.(Bombay)(p.) Itd vs CIT reported in 73 ITR 283 Hon'ble Bombay High Court held that " The word "amend" with reference to legal documents means correct an error and the expression" amend the order" would mean correct the error in the order. Under section154powe to rectify the error is to be exercised by correction the error in the order and the correction must, therefore, extend to the eliminati…

DCIT CC 3(4) CEN RG 3, MUMBAI vs. PATEL ENGINEERING LTD, MUMBAI

In the result, appeal filed by the assessee is dismissed

ITA 2485/MUM/2017[2006-07]Status: DisposedITAT Mumbai07 Jul 2023AY 2006-07

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon’Ble

Section 14ASection 154Section 199(2)Section 80I

ITO, WARD-5(3),, HYDERABAD vs. SHRI BRIJ GOPAL P SHAH, HUF,, HYDERABAD

ITA 1606/HYD/2014[2007-08]Status: DisposedITAT Hyderabad16 May 2023AY 2007-08

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri C.P. RamaswamyFor Respondent: Shri Rajendra Kumar, CIT-DR

Section 132Section 153ASection 153CSection 154Section 158BSection 158CSection 246A(1)

…ating the provisions of section 154 which restricts the power of A.O. as well as the appellate authorities to only issues that are not debatable. 14. The CIT(A) erred in relying upon the decision of the blue star Engineering -Co (Bombay)Ltd vs CIT reported in 73 ITR 283 (Bombay High Court). 15. The CIT(A) ought to have appreciated that the above decision was dissented by Hon'ble High Court of Karnataka in the case of CIT vs McDowell & Co Ltd reported in 188 ITR 0518 (2004). 16. The CIT(A) ought to have appreciated the principle laid down by the Apex Court in the case of Mepco Industries Ltd (219 ITR 208) that ord…

ITO, WARD-5(3),, HYDERABAD vs. SHRI KRISHNA KUMAR D SHAH, HUF, HYDERABAD

ITA 1605/HYD/2014[2006-07]Status: DisposedITAT Hyderabad16 May 2023AY 2006-07

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri C.P. RamaswamyFor Respondent: Shri Rajendra Kumar, CIT-DR

Section 132Section 153ASection 153CSection 154Section 158BSection 158CSection 246A(1)

AMADEUS GLOBAL TRAVEL DISTRIBUTION SA,SPAIN vs. ADIT, NEW DELHI

The appeal of the assessee is allowed with above direction

ITA 1494/DEL/2011[2006-07]Status: DisposedITAT Delhi18 Jul 2019AY 2006-07

Bench: Shri Kuldip Singh & Shri Prashant Maharishiamadeus Global Travel Vs. Adit, Distribution Sa Circle-1(1), (Now Known As Amadeus It International Taxation, Group Sa), New Delhi Salvador De Madariaga, E- 28027, Madrid, Spain Pan: Aafca9629P (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR

Section 80HSection 9

…nt becomes taxable under s.42(1) if there subsists a connection between the activity in the taxable territories." Amadeus Global Travel Distribution SA Vs. ADIT Hon'ble Bombay High Court in the case of Blue Star Engineering Co. (Bombay)(P) Ltd. vs. CIT (1969) 73 ITR 283 (Bom) at p.291, after referring to the decision of R.D. Aggarwal & Co. (supra) held as under: "It would thus be seen that in order to constitute a 'business connection' as contemplated by s.42, there must be an activity of the non-resident and contributing to the earning of profits by the non-resident in his business. The business connection must…

NETAPP B.V.,NEW DELHI vs. DDIT, NEW DELHI

In the result appeal of the assessee is partly allowed with above direction

ITA 4781/DEL/2013[2008-09]Status: DisposedITAT Delhi16 Jan 2017AY 2008-09

Bench: Shri I.C.Sudhir & Shri Prashant Maharishinet App B.V. Ddit, Circle-2(1), Boeing Avenue-300, 111Pz, International Tax, New Delhi Vs. Schiphol, Rijk, The Netherlands Pan: Aadcn2178C (Appellant) (Respondent) Net App B.V. Dcit, C/O. Srbc & Associates Llp, Circle- 2(2), Vs. 6Th Floor, Hindustan Times Bldg, International Taxation, Kasturba Gandhi Marg, New Delhi New Delhi-300, Pan: Aadcn2178C (Appellant) (Respondent)

For Appellant: Sh. G.C. Srivastava, AdvFor Respondent: Sh. Anuj Arora, CIT Int Taxation

Section 234ASection 234BSection 271(1)(c)Section 44D

…on in the Income Tax Act 1961 i.e. authority to conclude contracts mainly or wholly for appellant are not satisfied. For this proposition he relied upon the decision of National petroleum construction company versus DCIT, Blue Star Engineering company vs. CIT 73 ITR 283 and DCIT vs. Ericsson A B 343 ITR 470. b. On allegation that Indian entity has authority to conclude contracts by virtue of common directors he submitted that directors of both the entity are not in engaged in day-to-day activities of the appellant or in negotiation of any contracts or performing the marketing functions in India on behalf of the a…

DCIT, NEW DELHI vs. M/S VERTEX CUSTOMER MANAGEMENT LTD.,, NEW DELHI

In the result Appeal no 3368/del/2013 of assessee is partly allowed

ITA 3759/DEL/2013[2004-05]Status: DisposedITAT Delhi04 Mar 2016AY 2004-05

Bench: Shri I.C.Sudhir & Shri Prashant Maharishidcit, Vertex Customer Management Ltd., Circle-3(2), C/O. Price Waterhouse Coopers, Vs. New Delhi 11A, Vishnu Digamber Marg, Sucheta Bhawan, New Delhi Pan:Aabcv9414D (Appellant) (Respondent) Vertex Customer Management Ltd., Dcit, C/O. Pricewaterhouse Coopers, Circle-3(2), Vs. 11A, Vishnu Digamber Marg, Sucheta New Delhi Bhawan, New Delhi Pan:Aabcv9414D Dcit, Circle-3(2), New Delhi (Appellant) (Respondent)

For Appellant: Sh.Ravi Sharma, CAFor Respondent: Smt. Anshu Prakash, Sr. DR

Section 234BSection 9(1)(i)

…n India, would be deemed to accrue or arise in India and hence would be taxable in India. However the term "Business Connection has not been defined in the Income tax Act.Thus rightly so, the Bombay High Court in Blue Star Engg. Co. (Bom) (P) Ltd v CIT [1969] 73 ITR 283 (Bom) following the principle laid down by honorable Supreme court in CIT v R D Aggarwal & Co. [1965] 56 ITR 20, 24 (SC) has stated that since the term Business Connection admits of no precise definition, the solution of the question must depend upon the particular facts of each case. Further, various honorable High Courts in Bangalore Woollen Cot…