CCE v. HMM Ltd.

76 ELT 497Supreme Court of India1995#12947 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2003 to 2023.

Judgments citing CCE v. HMM Ltd.

Tdk India Private Ltd., Kolkata vs. DCIT, CPC-TDS, Uttar-Pradesh

In the result, the appeal of the revenue is dismissed

ITA 399/KOL/2023[2020-21]Status: DisposedITAT Kolkata12 Jul 2023AY 2020-21

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R
Section 201Section 250

…) in confirming the action of the AO in levying interest under section 201(1A) of the IT Act, 1961. 20. The ld. Counsel for the assessee, at the outset, placed reliance on decision of the Hon'ble Supreme Court in the case of CCE vs. HMM Ltd reported in (1995) 76 ELT 497 (SC) wherein it is held that where demand is unsustainable, there is no question of levying and interest or penalty and prayed to delete the interest levied by the Ld. AO-CPC, as the same is consequential in nature. 21. In view of the above humble submissions, especially in view of the decisions of the Hon’ble Jurisdictional Tribunal in the case…

Tdk India Private Ltd., Kolkata vs. DCIT, CPC-TDS, Uttar-Pradesh

In the result, the appeal of the revenue is dismissed

ITA 398/KOL/2023[2020-21]Status: DisposedITAT Kolkata12 Jul 2023AY 2020-21

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R
Section 201Section 250

…) in confirming the action of the AO in levying interest under section 201(1A) of the IT Act, 1961. 20. The ld. Counsel for the assessee, at the outset, placed reliance on decision of the Hon'ble Supreme Court in the case of CCE vs. HMM Ltd reported in (1995) 76 ELT 497 (SC) wherein it is held that where demand is unsustainable, there is no question of levying and interest or penalty and prayed to delete the interest levied by the Ld. AO-CPC, as the same is consequential in nature. 21. In view of the above humble submissions, especially in view of the decisions of the Hon’ble Jurisdictional Tribunal in the case…

Tdk India Private Ltd., Kolkata vs. DCIT, CPC-TDS, Uttar-Pradesh

In the result, the appeal of the revenue is dismissed

ITA 397/KOL/2023[2020-21]Status: DisposedITAT Kolkata12 Jul 2023AY 2020-21

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R
Section 201Section 250

…) in confirming the action of the AO in levying interest under section 201(1A) of the IT Act, 1961. 20. The ld. Counsel for the assessee, at the outset, placed reliance on decision of the Hon'ble Supreme Court in the case of CCE vs. HMM Ltd reported in (1995) 76 ELT 497 (SC) wherein it is held that where demand is unsustainable, there is no question of levying and interest or penalty and prayed to delete the interest levied by the Ld. AO-CPC, as the same is consequential in nature. 21. In view of the above humble submissions, especially in view of the decisions of the Hon’ble Jurisdictional Tribunal in the case…

Tdk India Private Ltd., Kolkata vs. DCIT, CPC-TDS, Uttar-Pradesh

In the result, the appeal of the revenue is dismissed

ITA 396/KOL/2023[2019-20]Status: DisposedITAT Kolkata12 Jul 2023AY 2019-20

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R
Section 201Section 250

…) in confirming the action of the AO in levying interest under section 201(1A) of the IT Act, 1961. 20. The ld. Counsel for the assessee, at the outset, placed reliance on decision of the Hon'ble Supreme Court in the case of CCE vs. HMM Ltd reported in (1995) 76 ELT 497 (SC) wherein it is held that where demand is unsustainable, there is no question of levying and interest or penalty and prayed to delete the interest levied by the Ld. AO-CPC, as the same is consequential in nature. 21. In view of the above humble submissions, especially in view of the decisions of the Hon’ble Jurisdictional Tribunal in the case…

Tdk India Private Ltd., Kolkata vs. DCIT, CPC-TDS, Uttar-Pradesh

In the result, the appeal of the revenue is dismissed

ITA 395/KOL/2023[2019-20]Status: DisposedITAT Kolkata12 Jul 2023AY 2019-20

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R
Section 201Section 250

…) in confirming the action of the AO in levying interest under section 201(1A) of the IT Act, 1961. 20. The ld. Counsel for the assessee, at the outset, placed reliance on decision of the Hon'ble Supreme Court in the case of CCE vs. HMM Ltd reported in (1995) 76 ELT 497 (SC) wherein it is held that where demand is unsustainable, there is no question of levying and interest or penalty and prayed to delete the interest levied by the Ld. AO-CPC, as the same is consequential in nature. 21. In view of the above humble submissions, especially in view of the decisions of the Hon’ble Jurisdictional Tribunal in the case…

Tdk India Private Ltd., Kolkata vs. DCIT, CPC-TDS, Uttar-Pradesh

In the result, the appeal of the revenue is dismissed

ITA 394/KOL/2023[2019-2020]Status: DisposedITAT Kolkata12 Jul 2023AY 2019-2020

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R
Section 201Section 250

…) in confirming the action of the AO in levying interest under section 201(1A) of the IT Act, 1961. 20. The ld. Counsel for the assessee, at the outset, placed reliance on decision of the Hon'ble Supreme Court in the case of CCE vs. HMM Ltd reported in (1995) 76 ELT 497 (SC) wherein it is held that where demand is unsustainable, there is no question of levying and interest or penalty and prayed to delete the interest levied by the Ld. AO-CPC, as the same is consequential in nature. 21. In view of the above humble submissions, especially in view of the decisions of the Hon’ble Jurisdictional Tribunal in the case…

Tdk India Private Ltd., Kolkata vs. DCIT, CPC-TDS, Uttar-Pradesh

In the result, the appeal of the revenue is dismissed

ITA 393/KOL/2023[2019-20]Status: DisposedITAT Kolkata12 Jul 2023AY 2019-20

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R
Section 201Section 250

…) in confirming the action of the AO in levying interest under section 201(1A) of the IT Act, 1961. 20. The ld. Counsel for the assessee, at the outset, placed reliance on decision of the Hon'ble Supreme Court in the case of CCE vs. HMM Ltd reported in (1995) 76 ELT 497 (SC) wherein it is held that where demand is unsustainable, there is no question of levying and interest or penalty and prayed to delete the interest levied by the Ld. AO-CPC, as the same is consequential in nature. 21. In view of the above humble submissions, especially in view of the decisions of the Hon’ble Jurisdictional Tribunal in the case…

P & B Pharmaceuticals(P)Ltd vs. Collector of Central Excise

C.A. No.-003969-003969 - 1995Supreme Court19 Feb 2003
For Respondent: COLLECTOR OF CENTRAL EXCISE
Section 11

…on the assessee. It is not in dispute that if the proviso to Section 11-A of the Act cannot be called in aid, imposition of penalty can not be justified under Rule 173Q of the Central Excise Rules, 1944. See: Collector of Central Excise v. H.M.M. Ltd., (1995) 76 ELT 497 and Nagpur Alloy Castings Ltd. v. Collector of Central Excise (2002) 142 ELT 515. The order imposing penalty is thus unsustainable. The appeal is, accordingly, allowed and the order of the CEGAT under challenge is set aside. In the circumstances of the case, the parties are directed to bear their own costs.…

CCE v. HMM Ltd. (76 ELT 497) — Cited in 8 Judgments | BharatTax