Caltex Oil Refining (India) Ltd. v. CIT

202 ITR 375High Court1993#5704 most cited

What is Caltex Oil Refining (India) Ltd. v. CIT authority for?

Orders passed by the Assessing Officer (AO) while giving effect to the orders of an appellate authority are appealable under section 246A of the Act, as they are considered to be orders passed under sections 143 or 144.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2010 to 2025.

Also referred to as

Caltex Oil Refining (India) Ltd. v. CIT · 202 ITR 375 · section 246A · appealable order · AO giving effect to appellate order · section 143 · section 144 · CIT(A) order

Sections most often in play

Section 143Section 144Section 246(c)Section 246ASection 250

Issues it is cited on

section 246section 246aappeal before cit(a)section 24section 25section 143section 250section 14indianfac

Judgments citing Caltex Oil Refining (India) Ltd. v. CIT

Indian Overseas Bank, Chennai vs. DCIT, Ncc-8, Chennai

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 2981/CHNY/2025[2021-22]Status: DisposedITAT Chennai18 Dec 2025AY 2021-22

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita Nos.: 2975, 2976, 2977, 2978, 2979, 2980 & 2981/Chny/2025 िनधा"रण वष"/Assessment Years: 2007-08, 2013-14, 2015-16, 2019-20, 2018-19, 2020-21 & 2021-22 M/S. Indian Overseas Bank, The Deputy Commissioner 763, Anna Salai, Vs. Of Income Tax, Chennai – 600 002. Non-Corporate Circle 8, Chennai. Pan: Aaaci 1223J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri C. Naresh, CAFor Respondent: Shri Bipin C.N, CIT
Section 143Section 246Section 246ASection 250

…4 of the Act is appealable u/s.246A of the Act. In support of his :- 3 -: ITA Nos.2975 to 2981/Chny/2025 contention, the Ld.AR relied on the judgment of the Hon’ble Bombay High Court in the case of Caltex Oil Refining (India) Ltd., vs. CIT reported in [1993] 202 ITR 375 and Empire Industries Ltd., vs. CIT reported in [1992] 193 ITR 295. 4. The Ld.DR supported the orders of the FAA. 5. We have heard rival submissions and perused the material available on record. The FAA had dismissed the appeals in-limine without adjudicating the issues on merits by holding that the order of AO which is giving effect to the orde…

Indian Overseas Bank, Chennai vs. DCIT, Ncc-8, Chennai

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 2980/CHNY/2025[2020-21]Status: DisposedITAT Chennai18 Dec 2025AY 2020-21

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita Nos.: 2975, 2976, 2977, 2978, 2979, 2980 & 2981/Chny/2025 िनधा"रण वष"/Assessment Years: 2007-08, 2013-14, 2015-16, 2019-20, 2018-19, 2020-21 & 2021-22 M/S. Indian Overseas Bank, The Deputy Commissioner 763, Anna Salai, Vs. Of Income Tax, Chennai – 600 002. Non-Corporate Circle 8, Chennai. Pan: Aaaci 1223J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri C. Naresh, CAFor Respondent: Shri Bipin C.N, CIT
Section 143Section 246Section 246ASection 250

…4 of the Act is appealable u/s.246A of the Act. In support of his :- 3 -: ITA Nos.2975 to 2981/Chny/2025 contention, the Ld.AR relied on the judgment of the Hon’ble Bombay High Court in the case of Caltex Oil Refining (India) Ltd., vs. CIT reported in [1993] 202 ITR 375 and Empire Industries Ltd., vs. CIT reported in [1992] 193 ITR 295. 4. The Ld.DR supported the orders of the FAA. 5. We have heard rival submissions and perused the material available on record. The FAA had dismissed the appeals in-limine without adjudicating the issues on merits by holding that the order of AO which is giving effect to the orde…

Indian Overseas Bank, Chennai vs. DCIT, Ncc-8, Chennai

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 2979/CHNY/2025[2018-19]Status: DisposedITAT Chennai18 Dec 2025AY 2018-19

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita Nos.: 2975, 2976, 2977, 2978, 2979, 2980 & 2981/Chny/2025 िनधा"रण वष"/Assessment Years: 2007-08, 2013-14, 2015-16, 2019-20, 2018-19, 2020-21 & 2021-22 M/S. Indian Overseas Bank, The Deputy Commissioner 763, Anna Salai, Vs. Of Income Tax, Chennai – 600 002. Non-Corporate Circle 8, Chennai. Pan: Aaaci 1223J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri C. Naresh, CAFor Respondent: Shri Bipin C.N, CIT
Section 143Section 246Section 246ASection 250

…4 of the Act is appealable u/s.246A of the Act. In support of his :- 3 -: ITA Nos.2975 to 2981/Chny/2025 contention, the Ld.AR relied on the judgment of the Hon’ble Bombay High Court in the case of Caltex Oil Refining (India) Ltd., vs. CIT reported in [1993] 202 ITR 375 and Empire Industries Ltd., vs. CIT reported in [1992] 193 ITR 295. 4. The Ld.DR supported the orders of the FAA. 5. We have heard rival submissions and perused the material available on record. The FAA had dismissed the appeals in-limine without adjudicating the issues on merits by holding that the order of AO which is giving effect to the orde…

Indian Overseas Bank, Chennai vs. DCIT, Ncc-8, Chennai

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 2978/CHNY/2025[2019-20]Status: DisposedITAT Chennai18 Dec 2025AY 2019-20

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita Nos.: 2975, 2976, 2977, 2978, 2979, 2980 & 2981/Chny/2025 िनधा"रण वष"/Assessment Years: 2007-08, 2013-14, 2015-16, 2019-20, 2018-19, 2020-21 & 2021-22 M/S. Indian Overseas Bank, The Deputy Commissioner 763, Anna Salai, Vs. Of Income Tax, Chennai – 600 002. Non-Corporate Circle 8, Chennai. Pan: Aaaci 1223J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri C. Naresh, CAFor Respondent: Shri Bipin C.N, CIT
Section 143Section 246Section 246ASection 250

…4 of the Act is appealable u/s.246A of the Act. In support of his :- 3 -: ITA Nos.2975 to 2981/Chny/2025 contention, the Ld.AR relied on the judgment of the Hon’ble Bombay High Court in the case of Caltex Oil Refining (India) Ltd., vs. CIT reported in [1993] 202 ITR 375 and Empire Industries Ltd., vs. CIT reported in [1992] 193 ITR 295. 4. The Ld.DR supported the orders of the FAA. 5. We have heard rival submissions and perused the material available on record. The FAA had dismissed the appeals in-limine without adjudicating the issues on merits by holding that the order of AO which is giving effect to the orde…

Indian Overseas Bank, Chennai vs. DCIT, Ncc-8, Chennai

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 2977/CHNY/2025[2015-16]Status: DisposedITAT Chennai18 Dec 2025AY 2015-16

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita Nos.: 2975, 2976, 2977, 2978, 2979, 2980 & 2981/Chny/2025 िनधा"रण वष"/Assessment Years: 2007-08, 2013-14, 2015-16, 2019-20, 2018-19, 2020-21 & 2021-22 M/S. Indian Overseas Bank, The Deputy Commissioner 763, Anna Salai, Vs. Of Income Tax, Chennai – 600 002. Non-Corporate Circle 8, Chennai. Pan: Aaaci 1223J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri C. Naresh, CAFor Respondent: Shri Bipin C.N, CIT
Section 143Section 246Section 246ASection 250

…4 of the Act is appealable u/s.246A of the Act. In support of his :- 3 -: ITA Nos.2975 to 2981/Chny/2025 contention, the Ld.AR relied on the judgment of the Hon’ble Bombay High Court in the case of Caltex Oil Refining (India) Ltd., vs. CIT reported in [1993] 202 ITR 375 and Empire Industries Ltd., vs. CIT reported in [1992] 193 ITR 295. 4. The Ld.DR supported the orders of the FAA. 5. We have heard rival submissions and perused the material available on record. The FAA had dismissed the appeals in-limine without adjudicating the issues on merits by holding that the order of AO which is giving effect to the orde…

Indian Overseas Bank, Chennai vs. DCIT, Ncc-8, Chennai

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 2976/CHNY/2025[2013-14]Status: DisposedITAT Chennai18 Dec 2025AY 2013-14

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita Nos.: 2975, 2976, 2977, 2978, 2979, 2980 & 2981/Chny/2025 िनधा"रण वष"/Assessment Years: 2007-08, 2013-14, 2015-16, 2019-20, 2018-19, 2020-21 & 2021-22 M/S. Indian Overseas Bank, The Deputy Commissioner 763, Anna Salai, Vs. Of Income Tax, Chennai – 600 002. Non-Corporate Circle 8, Chennai. Pan: Aaaci 1223J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri C. Naresh, CAFor Respondent: Shri Bipin C.N, CIT
Section 143Section 246Section 246ASection 250

…4 of the Act is appealable u/s.246A of the Act. In support of his :- 3 -: ITA Nos.2975 to 2981/Chny/2025 contention, the Ld.AR relied on the judgment of the Hon’ble Bombay High Court in the case of Caltex Oil Refining (India) Ltd., vs. CIT reported in [1993] 202 ITR 375 and Empire Industries Ltd., vs. CIT reported in [1992] 193 ITR 295. 4. The Ld.DR supported the orders of the FAA. 5. We have heard rival submissions and perused the material available on record. The FAA had dismissed the appeals in-limine without adjudicating the issues on merits by holding that the order of AO which is giving effect to the orde…

Indian Overseas Bank, Chennai vs. DCIT, Ncc-8, Chennai

In the result, the appeals filed by the assessee are allowed for statistical purposes

ITA 2975/CHNY/2025[2007-08]Status: DisposedITAT Chennai18 Dec 2025AY 2007-08

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita Nos.: 2975, 2976, 2977, 2978, 2979, 2980 & 2981/Chny/2025 िनधा"रण वष"/Assessment Years: 2007-08, 2013-14, 2015-16, 2019-20, 2018-19, 2020-21 & 2021-22 M/S. Indian Overseas Bank, The Deputy Commissioner 763, Anna Salai, Vs. Of Income Tax, Chennai – 600 002. Non-Corporate Circle 8, Chennai. Pan: Aaaci 1223J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri C. Naresh, CAFor Respondent: Shri Bipin C.N, CIT
Section 143Section 246Section 246ASection 250

…4 of the Act is appealable u/s.246A of the Act. In support of his :- 3 -: ITA Nos.2975 to 2981/Chny/2025 contention, the Ld.AR relied on the judgment of the Hon’ble Bombay High Court in the case of Caltex Oil Refining (India) Ltd., vs. CIT reported in [1993] 202 ITR 375 and Empire Industries Ltd., vs. CIT reported in [1992] 193 ITR 295. 4. The Ld.DR supported the orders of the FAA. 5. We have heard rival submissions and perused the material available on record. The FAA had dismissed the appeals in-limine without adjudicating the issues on merits by holding that the order of AO which is giving effect to the orde…

Narendra Solvex Pvt. Ltd., Mumbai vs. ACIT, Central Circle, 4(3)(1), Mumbai

In the result, the appeals are allowed for statistical purposes

ITA 3807/MUM/2019[2003-04]Status: DisposedITAT Mumbai30 Sept 2019AY 2003-04
Section 143(3)Section 153A

…essing Officer, giving effect to the directions of this Tribunal, like the orders before us today, are appealable before the Commissioner (Appeals). It was so held by Hon’ble Bombay High Court, in the case of Caltex Oil Refining (India) Pvt Ltd Vs CIT [(1994) 202 ITR 375 (Bom)], wherein Their Lordships had, inter alia, observed as follows: ……So far as the first submission is concerned which relates to the nature of an order passed by the ITO in consequence of orders of the appellate authorities with a view to giving effect to the directions contained therein, it is difficult to hold that such an order is an admi…

Best City Realtors India Pvt. Ltd., New Delhi vs. ITO, Ward- 4(3), New Delhi

In the result, all the four appeals of the assessee/s

ITA 7654/DEL/2017[2008-09]Status: DisposedITAT Delhi07 Jan 2019AY 2008-09

Bench: Shri G.D.Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

Section 132Section 143Section 153ASection 153CSection 246A

…dings in the same appellate order. Further, it is also settled law that an order giving effect to the appellate order is also appealable u/s 246A of the Act. The Hon’ble Bombay High Court in the case of Caltex Oil Refining (India) Ltd. vs. CIT reported in 202 ITR 375 (Bombay) had an occasion to consider this issue and it was held by the Hon’ble Bombay High Court as under: "So far as the first submission, which relates to the nature of an order passed by the Income-tax Officer in consequence of orders of the appellate authorities with a view to giving effect to the directions contained therein, is concerned,…

Best City Realtors India Pvt. Ltd., New Delhi vs. ITO, Ward- 4(3), New Delhi

In the result, all the four appeals of the assessee/s

ITA 7653/DEL/2017[2007-08]Status: DisposedITAT Delhi07 Jan 2019AY 2007-08

Bench: Shri G.D.Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

Section 132Section 143Section 153ASection 153CSection 246A

…dings in the same appellate order. Further, it is also settled law that an order giving effect to the appellate order is also appealable u/s 246A of the Act. The Hon’ble Bombay High Court in the case of Caltex Oil Refining (India) Ltd. vs. CIT reported in 202 ITR 375 (Bombay) had an occasion to consider this issue and it was held by the Hon’ble Bombay High Court as under: "So far as the first submission, which relates to the nature of an order passed by the Income-tax Officer in consequence of orders of the appellate authorities with a view to giving effect to the directions contained therein, is concerned,…

Best City Projects India Pvt. Ltd., New Delhi vs. ITO, Ward- 4(3), New Delhi

In the result, all the four appeals of the assessee/s

ITA 7652/DEL/2017[2007-08]Status: DisposedITAT Delhi07 Jan 2019AY 2007-08

Bench: Shri G.D.Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

Section 132Section 143Section 153ASection 153CSection 246A

…dings in the same appellate order. Further, it is also settled law that an order giving effect to the appellate order is also appealable u/s 246A of the Act. The Hon’ble Bombay High Court in the case of Caltex Oil Refining (India) Ltd. vs. CIT reported in 202 ITR 375 (Bombay) had an occasion to consider this issue and it was held by the Hon’ble Bombay High Court as under: "So far as the first submission, which relates to the nature of an order passed by the Income-tax Officer in consequence of orders of the appellate authorities with a view to giving effect to the directions contained therein, is concerned,…

Best City Projects India Pvt. Ltd., New Delhi vs. ITO, Ward- 4(3), New Delhi

In the result, all the four appeals of the assessee/s

ITA 7651/DEL/2017[2006-07]Status: DisposedITAT Delhi07 Jan 2019AY 2006-07

Bench: Shri G.D.Agrawal, Hon’Ble & Shri Sudhanshu Srivastava

Section 132Section 143Section 153ASection 153CSection 246A

…dings in the same appellate order. Further, it is also settled law that an order giving effect to the appellate order is also appealable u/s 246A of the Act. The Hon’ble Bombay High Court in the case of Caltex Oil Refining (India) Ltd. vs. CIT reported in 202 ITR 375 (Bombay) had an occasion to consider this issue and it was held by the Hon’ble Bombay High Court as under: "So far as the first submission, which relates to the nature of an order passed by the Income-tax Officer in consequence of orders of the appellate authorities with a view to giving effect to the directions contained therein, is concerned,…

DCIT, Circle, Patiala vs. M/S Punjab Beverages Pvt. Ltd., Patiala

ITA 446/CHANDI/2018[2001-02]Status: DisposedITAT Chandigarh17 Dec 2018AY 2001-02

Bench: Shri Sanjay Garg & Smt.Annapurna Guptaआयकर अपील सं./ Ita No.438/Chd/2018 "नधा"रण वष" / Assessment Year : 2001-02

For Appellant: Shri Tarandeep Singh, AdvFor Respondent: Shri Ashish Gupta, CIT DR
Section 139(1)Section 139(9)Section 142(1)Section 143(3)Section 148Section 250(6)Section 41(1)

…e of the Act". (Refer section 292B} D. It is trite law that even an order giving appeal effect is also an order of assessment - Reference in this regard is invited to decision of Hon'ble Bombay High Court in case of Caltex Oil Refining (India) Ltd reported in 202 ITR 375(Bom) wherein it is held as under: "……..So far as the first submission is concerned which relates to the nature of an order passed by the ITO in consequence of A.Y.2001-02 orders of the appellate authorities with a view to giving effect to the directions contained therein, it is difficult to hold that such an order is an administrative order. The…

Punjab Beverages Pvt. Ltd., Patiala vs. DCIT, Circle, Patiala

ITA 438/CHANDI/2018[2001-02]Status: DisposedITAT Chandigarh17 Dec 2018AY 2001-02

Bench: Shri Sanjay Garg & Smt.Annapurna Guptaआयकर अपील सं./ Ita No.438/Chd/2018 "नधा"रण वष" / Assessment Year : 2001-02

For Appellant: Shri Tarandeep Singh, AdvFor Respondent: Shri Ashish Gupta, CIT DR
Section 139(1)Section 139(9)Section 142(1)Section 143(3)Section 148Section 250(6)Section 41(1)

…e of the Act". (Refer section 292B} D. It is trite law that even an order giving appeal effect is also an order of assessment - Reference in this regard is invited to decision of Hon'ble Bombay High Court in case of Caltex Oil Refining (India) Ltd reported in 202 ITR 375(Bom) wherein it is held as under: "……..So far as the first submission is concerned which relates to the nature of an order passed by the ITO in consequence of A.Y.2001-02 orders of the appellate authorities with a view to giving effect to the directions contained therein, it is difficult to hold that such an order is an administrative order. The…

Miss Nazneen Minocher Dubash, Mumbai vs. Income Tax Officer 12(2)(2) and the Income Tax Officer, 17(2)(4), Mumbai

The appeal of the assessee is allowed for statistical

ITA 1741/MUM/2018[2005-06]Status: DisposedITAT Mumbai11 Oct 2018AY 2005-06

Bench: Shri Joginder Singh, Assessment Year: 2005-06 Miss Nazneen Minocher Income Tax Officer-17(2)(4), Dubash, Harbour Heights, Aayakar Bhavan, बनाम/ Block-A, Flat-7C, N.A. Maharshi Karve Marg, Vs. Sawant Marg, Colaba, Mumbai-400020 Mumbai-400005 "नधा"रती / Assessee राज"व / Revenue P.A. No.Aacpd0777H

Section 115JSection 220(2)Section 234Section 234CSection 234DSection 244ASection 246ASection 254

…आयकर अपील"य अ"धकरण,‘एक-सद"य’ "यायपीठ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “SMC”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य, के सम" Before Shri Joginder Singh, Judicial Member, Assessment Year: 2005-06 Miss Nazneen Minocher Income Tax Officer-17(2)(4), Dubash, Harbour Heights, Aayakar Bhavan, बनाम/ Block-A, Flat-7C, N.A. Maharshi Karve Marg, Vs. Sawant Marg, Colaba, Mumbai-400020 Mumbai-400005 "नधा"रती / Assessee राज"व / Revenue P.A. No.AACPD0777H Shri Ketan Ved "नधा"रती क" ओर से / Assessee by राज"व क" ओर से / Revenue by Shri S.K. Bepari-DR सुनवाई क" तार"ख / Date of Hearing 11/10/2018 11/10/2018…

Bharat Petroleum Corporation Ltd, Mumbai vs. DCIT Cir 2(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 1734/MUM/2016[1999-00]Status: DisposedITAT Mumbai16 Feb 2018AY 1999-00

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Blebharat Petroleum Corporation Limited V. Dy. Commissioner Of To Kochi Refineries Ltd Income Tax Bpcl Taxation Section, Bharat Bhavan Circle – 2(1), Aayakar Ii, 4 & 6, Currimbhoy Road, Bhavan, M.K. Road, Ballard Estate, Mumbai – 400 001 Mumbai-400 020 Pan No: Aaacb 2902 M (Appellant) (Respondent)

For Appellant: Shri Ketan VedFor Respondent: Shri L.K.S. Dahiya
Section 244ASection 244A(1)(b)

…ability of appeal before the Ld.CIT(A) against the consequential order passed by the Appellate Authorities and non-granting of interest in those cases came up before the Hon'ble Jurisdictional High Court in the case of Calltex Oil Refining (India) ltd v. CIT [202 ITR 375] wherein it was held that appeal is maintainable before the Ld.CIT(A) against non-granting of interest. 6. We also find that the Coordinate Bench in the case of Tata Communications Ltd v. ACIT in ITA.No.8592/Mum/2010 dated 24.07.2013 considered an almost a similar situation where the assessee filed appeal before the Ld.CIT(A) against the consequ…

Mafatlal Industries Ltd, Mumbai vs. DCIT Cir 9 (2), Mumbai

Accordingly, all the grounds raised by the assessee are allowed for statistical purposes

ITA 1325/MUM/2015[2006-07]Status: DisposedITAT Mumbai09 Mar 2017AY 2006-07

Bench: Shri Mahavir Singh () & Shri Ashwani Taneja () I.T.A.No. 1325/Mum/2015 ( Assessment Years 2006-07) Mafatlal Industries Limited, V/S Dcit Cir 9(2) As A Successor To Mafatlal Aayakar Bavan, M.K.Marg Denim Limited,, Kaledonia, Mumbai. Off No.3, 6Th Floor, Sahar Road, Andheri(E), Mumbai- 400089. Pan Aaacm2813L Appellant Respondent

Section 143(3)Section 220(2)Section 244ASection 246

…against the settled principle of law”. 5. From the above, it evident that the Tribunal for coming to the said conclusions, relied on the judgment of the Hon'ble jurisdictional High Court judgment in the case of Caltex Oil Refining India (Ltd) vs. CIT [1993} 202 ITR 375. On perusal of the said judgment, it is the finding of the jurisdictional High Court that the orders giving effect to the directions of the appellate orders are maintainable under clause (c) to section 246 of the Act. The said judgment is applicable for the AYs 1970-71 and 1972-73 under the old provisions which is para materia to section 246 of t…

Mafatlal Industries Ltd, Mumbai vs. DCIT Cir 9(2), Mumbai

Accordingly, all the grounds raised by the assessee are allowed for statistical purposes

ITA 1045/MUM/2015[2003-04]Status: DisposedITAT Mumbai20 Feb 2017AY 2003-04

Bench: Shri D.T. Garasia, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri K.K. VedFor Respondent: Shri Suman Kumar (DR)
Section 115JSection 143(3)Section 154Section 220(2)Section 234BSection 234CSection 244ASection 246Section 80H

…A No. 6635/mum/2013 has held as under: “From the above, it is evident that the Tribunal for coming to the said conclusions, relied on the judgment of the Hon'ble jurisdictional High Court judgment in the case of Caltex Oil Refining India (Ltd) vs. CIT [1993] 202 ITR 375. On perusal of the said judgment, it is the finding of the jurisdictional High Court that the orders giving effect to the directions of the appellate orders are maintainable under clause (c) to section 246 of the Act. The said judgment is applicable for the AYs 1970-71 and 1972-73 under the old provisions which is para materia to section 246 of t…

Commissioner of Income Tax vs. M/S John Tinson & Comp. Pvt. Ltd

ITA/418/2009HC Delhi29 Nov 2010

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 143Section 271Section 275Section 43

…h of imagination, be considered to be "relevant assessment proceedings or other order". 14. This issue came up for consideration before the Bombay High Court as well in the case of Caltex Oil Refining (India) Ltd. Vs. Commissioner of Income-Tax, 202 ITR 375. In that case, for the assessment year 1970-71, by an order dated February, 11, 1972, the Income-tax Officer assessed the total income of the assessee at ` 82,72,020 and allowed interest under section 214 of the Income-tax Act, 1961, on advance payment of tax in excess of the tax determined on regular assessment. The matter went in appeal…

Commissioner of Income Tax Delhi II vs. John Tinson & Co. P.Ltd

ITA - 233 / 2008HC Delhi29 Nov 2010
Section 143Section 271Section 275Section 43

…y any stretch of considered to be "relevant imagination, be assessment proceedings or other order". 14. This issue came up for consideration before the Bombay High Court as well in the case of *Caltex Oil Refining (India) Ltd. Vs. Commissioner of Income-Tax, 202 ITR 375.* In that case, for the assessment year 1970-71, by an order dated February, 11, 1972, the Income-tax Officer assessed the total income of the assessee at ₹ 82,72,020 and allowed interest under section 214 of the Income-tax Act, 1961, on advance payment of tax in excess of the tax determined on regular assessment. The matter went in appeal up to…

Caltex Oil Refining (India) Ltd. v. CIT (202 ITR 375) — Cited in 20 Judgments | BharatTax