CCE v. Ratan Melting & Wire Industries

83 ITR 335Supreme Court of India1972#16220 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2023.

Judgments citing CCE v. Ratan Melting & Wire Industries

VIVEK LAWRENCE,KOCHI vs. ACIT CENTRAL CIRCLE -1, KOCHI

In the result, the assessee’s appeal is dismissed

ITA 972/COCH/2022[2020-21]Status: DisposedITAT Cochin07 Dec 2023AY 2020-21

Bench: Shri Sanjay Arora & Shri Manomohan Dasvivek Lawrence Principal Cit Geo Riverside (Central), Near St. Alosius School Kochi Vs. Palluruthy, Kochi 682006 [Pan:Abrpl4407E] (Appellant) (Respondent)

For Appellant: Shri A. Gopalakrishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 143(3)Section 263

…but an administrative body, whose powers are clearly defined under the Act. It cannot, therefore, interfere in the exercise of judicial work by the Revenue authorities (CIT v. Greenworld Corporation [2009] 314 ITR 81 (SC); J.K. Synthetics Ltd. v. CBDT [1972] 83 ITR 335 (SC)). It is one thing to relax the rigor of the procedural law to mitigate ‘genuine hardship’ to any person or class of persons, and quite another to interpret the law. The interpretation being placed by the AO on the BI, besides being contrary thereto, is, with respect, outside the legal competence and mandate of the Board itself. Why, an interp…

STERIA (INDIA) LTD.,NOIDA vs. ADDL. CIT, SPL. RANGE- 8 , NEW DELHI

In the result ITA number 5745/del/2018 for assessment year 2014 – 15

ITA 5745/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Sept 2020AY 2014-15

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…ect that a circular should be given effect to and not the view expressed in a decision of the Supreme Court or the High Court. To the same effect are the following decisions:  CCE v. Ratan Melting & Wire Industries : 220 CTR 98 (SC)  J&K Synthetics vs. CIT: 83 ITR 335 (SC)  CIT vs. Hero Cycles Pvt Ltd : 228 ITR 463(SC)  CIT v. Nagesh Knitwears (P.) Ltd : [2012] 345 ITR 135 (Delhi)  CIT v. Central Bank of India: 185 ITR 6 (Bom)  CIT v. Indian Oil Co. Ltd : [2012] 254 CTR 113 (Bom) 50. He further submitted that the decision of the Hyderabad Bench of Tribunal in the case of VST Industries Ltd v. ACIT in ITA N…

M/S STERIA NDIA LTD.,,NOIDA vs. ADDL CIT, NEW DELHI

In the result ITA number 5745/del/2018 for assessment year 2014 – 15

ITA 741/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Sept 2020AY 2012-13

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…ect that a circular should be given effect to and not the view expressed in a decision of the Supreme Court or the High Court. To the same effect are the following decisions:  CCE v. Ratan Melting & Wire Industries : 220 CTR 98 (SC)  J&K Synthetics vs. CIT: 83 ITR 335 (SC)  CIT vs. Hero Cycles Pvt Ltd : 228 ITR 463(SC)  CIT v. Nagesh Knitwears (P.) Ltd : [2012] 345 ITR 135 (Delhi)  CIT v. Central Bank of India: 185 ITR 6 (Bom)  CIT v. Indian Oil Co. Ltd : [2012] 254 CTR 113 (Bom) 50. He further submitted that the decision of the Hyderabad Bench of Tribunal in the case of VST Industries Ltd v. ACIT in ITA N…

STERIA INDIA LTD.,NOIDA vs. ADDL.CIT, SPECIAQL RANGE-8, NEW DELHI

In the result ITA number 5745/del/2018 for assessment year 2014 – 15

ITA 3992/DEL/2017[2013-14]Status: DisposedITAT Delhi28 Sept 2020AY 2013-14

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…ect that a circular should be given effect to and not the view expressed in a decision of the Supreme Court or the High Court. To the same effect are the following decisions:  CCE v. Ratan Melting & Wire Industries : 220 CTR 98 (SC)  J&K Synthetics vs. CIT: 83 ITR 335 (SC)  CIT vs. Hero Cycles Pvt Ltd : 228 ITR 463(SC)  CIT v. Nagesh Knitwears (P.) Ltd : [2012] 345 ITR 135 (Delhi)  CIT v. Central Bank of India: 185 ITR 6 (Bom)  CIT v. Indian Oil Co. Ltd : [2012] 254 CTR 113 (Bom) 50. He further submitted that the decision of the Hyderabad Bench of Tribunal in the case of VST Industries Ltd v. ACIT in ITA N…

ROBUST MARKETING SERVICES PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX - CIRCLE 8(1)(1), MUMBAI

In the result, the appeal is dismissed

ITA 621/MUM/2018[2013-14]Status: DisposedITAT Mumbai29 Jul 2019AY 2013-14

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2013-14 Robust Marketing Services Assistant Commissioner Of Pvt. Ltd., Flat No. 502, 5Th Income Tax, Range 8(1), Vs. Floor, Sterling Heritage, Mumbai, Room No. 624, 6Th Plot No. 388, Sankara Floor, Aayakar Bhavan, M.K. Mattam Road, Matunga Road, Mumbai-400020. (Cr), Mumbai-400019. Pan No. Aabcr7635J Appellant Respondent

For Appellant: Mr. H.P. Mahajani, ARFor Respondent: Mr. D.G. Pansari, DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI RAVISH SOOD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2013-14 Robust Marketing Services Assistant Commissioner of Pvt. Ltd., Flat No. 502, 5th Income Tax, Range 8(1), Vs. floor, Sterling Heritage, Mumbai, Room No. 624, 6th Plot No. 388, Sankara floor, Aayakar Bhavan, M.K. Mattam Road, Matunga Road, Mumbai-400020. (CR), Mumbai-400019. PAN No. AABCR7635J Appellant Respondent Assessee by : Mr. H.P. Mahajani, AR Revenue by : Mr. D.G. Pansari, DR Date of Hearing : 17/07/2019 Date of pronouncement : 29/07/201…

SH. GAURAV BHATIA,KOTDWAR vs. CIT, DEHRADUN

In the result, the appeal filed by the assessee is allowed

ITA 1730/DEL/2013[2009-10]Status: DisposedITAT Delhi13 Apr 2017AY 2009-10

Bench: Shri R.K. Panda & Miss S. Kambleassessment Year: 2009-10 Shri Gaurav Bhatia Vs. The Cit Bhatia Bhawan, Sitapur Devi Road Dehradun Kotdwar (Applicant) (Respondent) (Pan: Afypb 4513 J)

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri A.K. Saroha, CIT- DR
Section 143(3)Section 263

…roperties [2002] 253 ITR 124 [2001] 119 Taxman 36 [Cal] (iv) Southern Herbals Ltd vs. DIT [INV] [1994] 207 ITR 55 [Kar] (v) CIT Vs. Usha International Ltd [2012] 348 ITR 485/ 210 Taxman 188/25 Taxmann.com 200 [Delhi] (vi) J.K. Synthetics Ltd Vs. CBDT [1972] 83 ITR 335 [SC] (vii) Sirpur Paper Mill Ltd Vs. CWT [1970] 77 ITR 6 [SC] (viii) Gee Vee Enterprises Vs. Addl. CIT [1975] 99 ITR 375 [Del] (ix) ITO Vs. D.G. Housing Projects Ltd [2012] 343 ITR 329 20 Taxmann.com 587/[2013] 212 Taxman 132 [Del] Page 12 of 21 14. The ld. Counsel for the assessee, in his rejoinder, referring to the decision of the Ahmedabad Ben…

CCE v. Ratan Melting & Wire Industries (83 ITR 335) — Cited in 6 Judgments | BharatTax