Chemplast Sanmar Ltd. v. DCIT

83 TTJ 427Income Tax Appellate Tribunal2004#4127 most cited

What is Chemplast Sanmar Ltd. v. DCIT authority for?

The issue of whether MAT credit must be given prior to the computation of advance tax liability is debatable. Consequently, such issues cannot be subject to rectification proceedings under section 154.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2009 to 2025.

Also referred to as

Chemplast Sanmar Ltd. v. DCIT · MAT credit · advance tax liability · section 154 · rectification · debatable issue · section 115jaa · section 207 · section 208 · section 209 · section 210 · section 215

Also reported as

92 ITD 441

Issues it is cited on

section 140a(1)section 215section 207section 2(43)section 262section 209section 2(1)section 208section 210section 115jaasection 140aminimum alternate tax

Judgments citing Chemplast Sanmar Ltd. v. DCIT

M/s.V.R.Farms Pvt Ltd vs. Deputy Commissioner of Income Tax

The appeals are dismissed

ITTA/272/2008HC Telangana28 Nov 2025

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

…any event the issue was highly debatable. This was so because, according to him, the Tribunal in several cases had concluded that MAT credit has to be given prior to computation of advance tax liability. Reference was made to 92ITD 441 (Chandigarh) and 83 TTJ 427 (Chennai). These demonstrate that the issue was debateable and could not have the subject matter of section 154 proceedings. 23. Mr Syali, senior advocate, appeared for the respondent/assessee in ITA 1474/2006 in which the issue was with regard to section 234C. In addition to the arguments of Mr C S Aggarwal in respect of section…

THE DCIT CIR 3(1), MUMBAI vs. M/S. GUJARAT AMBUJA CEMENTS LTD, MUMBAI

Appeal stand partly allowed to the extent indicated in the order

ITA 7486/MUM/2007[2004-2005]Status: DisposedITAT Mumbai06 Jan 2020AY 2004-2005

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.7486/Mum/2007 (िनधा"रण वष" / Assessment Year:2004-05) Acit-(Ltu)-1 Ambuja Cements Limited बनाम/ World Trade Centre [Earlier Known As Gujarat Ambuja Cements Ltd.] Elegant Business Park Centre-1, 29Th Floor, Vs. Midc Cross Road “B”, Off Andheri-Kurla Road Cuffe Parade, Mumbai-05. Andheri (E), Mumbai-400 059. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacg-0569-P (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकरअपील सं./ I.T.A. No.7494/Mum/2007 (िनधा"रण वष" / Assessment Year:2004-05) Ambuja Cements Limited Dcit–Range-3(1) [Earlier Known As Gujarat Ambuja Cements Ltd] बनाम/ Aaykar Bhavan, M.K. Road Elegant Business Park Mumbai-400 020. Vs. Midc Cross Road “B”, Off Andheri-Kurla Road Andheri (E), Mumbai-400 059. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacg 0569 P (अपीलाथ"/Appellant) (""थ" / Respondent) : & C.O. No.222/Mum/2017 [Arising Out Of Ita No. 7494/Mum/2007] (िनधा"रण वष" / Assessment Year:2004-05) Acit-(Ltu)-1 Ambuja Cements Limited बनाम/ [Earlier Known As Gujarat Ambuja Cements Ltd.] World Trade Centre Elegant Business Park Centre-1, 29Th Floor, Vs. Midc Cross Road “B”, Off Andheri-Kurla Road Cuffe Parade, Mumbai-05. Andheri (E), Mumbai-400 059. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacg-0569-P (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: S/Shri Yogesh Thar, Hardik Nirmal &For Respondent: Shri Anadi Varma-Ld.CIT-DR & Shri
Section 115JSection 143(3)

…330 ITR 226(SC)] ii) CIT V/s Apar Industries Ltd. [(2010)323 ITR 411(Bombay HC)] iii) CIT V/s Shiv Texyarn Ltd. [(2009) 182 Taxman 1(Madras HC)] iv) CIT V/s. Gujarat Mitra (P.) Ltd. [(2013) 214 taxman 35(Gujarat HC)] v) Chemplast Sanmar Ltd. V/s DCIT [(2004) 83 TTJ 427 (Chennai Tribunal)] vi) Phillips India Ltd. V/s. ACIT [(2005) 92 ITD 441 (Chandigarh Tribunal)] vii) Synthetic Ind. chemicals Ltd. V/s DCIT [(2004) 270 ITR 98 (Cochin Tribunal)] viii) ACIT V/s BSL Ltd. [(ITA No.1757 of 2005 (Kolkatta Tribunal)] ix) ACIT V/s Graphite India Ltd. [ITA No.1176 of 2006 (Kolkatta Tribunal) No contrary decision has bee…

COMMISSIONER OF INCOME TAX DELHI-1 vs. ALLIED STRIPS LTD

The appeals are dismissed

ITA/791/2007HC Delhi06 Feb 2009

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…ITA Nos. 402/2005 & Others Page No.1 of 44 * THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 06.02.2009 + ITA 402/2005 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S JINDAL EXPORTS LIMITED ... Respondent WITH + ITA 1474/2006 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S NESTLE INDIA LIMITED ... Respondent AND + ITA 708/2007 COMMISSIONER OF INCOME TAX … Appellant - versus – BRIJBASI ART PRESS LIMITED ... Respondent WITH + ITA 719/2007 COMMISSIONER OF INCOME TAX … Appe…

CIT vs. NEGOLICE INDIA PVT LTD

The appeals are dismissed

ITA/986/2007HC Delhi06 Feb 2009

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…ITA Nos. 402/2005 & Others Page No.1 of 44 * THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 06.02.2009 + ITA 402/2005 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S JINDAL EXPORTS LIMITED ... Respondent WITH + ITA 1474/2006 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S NESTLE INDIA LIMITED ... Respondent AND + ITA 708/2007 COMMISSIONER OF INCOME TAX … Appellant - versus – BRIJBASI ART PRESS LIMITED ... Respondent WITH + ITA 719/2007 COMMISSIONER OF INCOME TAX … Appe…

COMMISSIONER OF INCOME TAX DELHI vs. AJANTA OFFSET & PACKAGING LTD.

The appeals are dismissed

ITA/476/2008HC Delhi06 Feb 2009

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…any event the issue was highly debatable. This was so because, according to him, the Tribunal in several cases had concluded that MAT credit has to be given prior to computation of advance tax liability. Reference was made to 92ITD 441 (Chandigarh) and 83 TTJ 427 (Chennai). These demonstrate that the issue was debateable and could not have the subject matter of section 154 proceedings. 23. Mr Syali, senior advocate, appeared for the respondent/assessee in ITA 1474/2006 in which the issue was with regard to section 234C. In addition to the arguments of Mr C S Aggarwal in respect of section…

THE COMMISSIONER OF INCOME TAX vs. SURYA ROSHNI LTD.

The appeals are dismissed

ITA/802/2008HC Delhi06 Feb 2009

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…any event the issue was highly debatable. This was so because, according to him, the Tribunal in several cases had concluded that MAT credit has to be given prior to computation of advance tax liability. Reference was made to 92ITD 441 (Chandigarh) and 83 TTJ 427 (Chennai). These demonstrate that the issue was debateable and could not have the subject matter of section 154 proceedings. 23. Mr Syali, senior advocate, appeared for the respondent/assessee in ITA 1474/2006 in which the issue was with regard to section 234C. In addition to the arguments of Mr C S Aggarwal in respect of section…

CIT vs. OCL INDIA LTD

The appeals are dismissed

ITA/1063/2007HC Delhi06 Feb 2009

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…any event the issue was highly debatable. This was so because, according to him, the Tribunal in several cases had concluded that MAT credit has to be given prior to computation of advance tax liability. Reference was made to 92ITD 441 (Chandigarh) and 83 TTJ 427 (Chennai). These demonstrate that the issue was debateable and could not have the subject matter of section 154 proceedings. 23. Mr Syali, senior advocate, appeared for the respondent/assessee in ITA 1474/2006 in which the issue was with regard to section 234C. In addition to the arguments of Mr C S Aggarwal in respect of section…

COMMISSIONER OF INCOME TAX vs. NEHRU PLACE HOTELS LTD.

The appeals are dismissed

ITA/546/2008HC Delhi06 Feb 2009

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…any event the issue was highly debatable. This was so because, according to him, the Tribunal in several cases had concluded that MAT credit has to be given prior to computation of advance tax liability. Reference was made to 92ITD 441 (Chandigarh) and 83 TTJ 427 (Chennai). These demonstrate that the issue was debateable and could not have the subject matter of section 154 proceedings. 23. Mr Syali, senior advocate, appeared for the respondent/assessee in ITA 1474/2006 in which the issue was with regard to section 234C. In addition to the arguments of Mr C S Aggarwal in respect of section…

COMMISSIONER OF INCOME TAX vs. MITSUBISHI CORPORATION INDIA P

The appeals are dismissed

ITA/969/2007HC Delhi06 Feb 2009

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…any event the issue was highly debatable. This was so because, according to him, the Tribunal in several cases had concluded that MAT credit has to be given prior to computation of advance tax liability. Reference was made to 92ITD 441 (Chandigarh) and 83 TTJ 427 (Chennai). These demonstrate that the issue was debateable and could not have the subject matter of section 154 proceedings. 23. Mr Syali, senior advocate, appeared for the respondent/assessee in ITA 1474/2006 in which the issue was with regard to section 234C. In addition to the arguments of Mr C S Aggarwal in respect of section…

COMMISSIONER OF INCOME TAX V vs. M/S NESTLE INDIA LTD.

The appeals are dismissed

ITA/1474/2006HC Delhi06 Feb 2009

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…ITA Nos. 402/2005 & Others Page No.1 of 44 * THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 06.02.2009 + ITA 402/2005 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S JINDAL EXPORTS LIMITED ... Respondent WITH + ITA 1474/2006 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S NESTLE INDIA LIMITED ... Respondent AND + ITA 708/2007 COMMISSIONER OF INCOME TAX … Appellant - versus – BRIJBASI ART PRESS LIMITED ... Respondent WITH + ITA 719/2007 COMMISSIONER OF INCOME TAX … Appe…

COMMISSIONER OF INCOME TAX DELHI III vs. SAMTEL COLOR LTD.

The appeals are dismissed

ITA/701/2008HC Delhi06 Feb 2009

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…any event the issue was highly debatable. This was so because, according to him, the Tribunal in several cases had concluded that MAT credit has to be given prior to computation of advance tax liability. Reference was made to 92ITD 441 (Chandigarh) and 83 TTJ 427 (Chennai). These demonstrate that the issue was debateable and could not have the subject matter of section 154 proceedings. 23. Mr Syali, senior advocate, appeared for the respondent/assessee in ITA 1474/2006 in which the issue was with regard to section 234C. In addition to the arguments of Mr C S Aggarwal in respect of section…

COMMISSIONER OF INCOME TAX vs. INDRAPRASTHA MEDICAL CORPORATION LTD.

The appeals are dismissed

ITA/344/2008HC Delhi06 Feb 2009

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…any event the issue was highly debatable. This was so because, according to him, the Tribunal in several cases had concluded that MAT credit has to be given prior to computation of advance tax liability. Reference was made to 92ITD 441 (Chandigarh) and 83 TTJ 427 (Chennai). These demonstrate that the issue was debateable and could not have the subject matter of section 154 proceedings. 23. Mr Syali, senior advocate, appeared for the respondent/assessee in ITA 1474/2006 in which the issue was with regard to section 234C. In addition to the arguments of Mr C S Aggarwal in respect of section…

COMMISSIONER OF INCOME TAX DEL vs. M/S JINDAL EXPORTS LTD.

The appeals are dismissed

ITA/402/2005HC Delhi06 Feb 2009

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…ITA Nos. 402/2005 & Others Page No.1 of 44 * THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 06.02.2009 + ITA 402/2005 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S JINDAL EXPORTS LIMITED ... Respondent WITH + ITA 1474/2006 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S NESTLE INDIA LIMITED ... Respondent AND + ITA 708/2007 COMMISSIONER OF INCOME TAX … Appellant - versus – BRIJBASI ART PRESS LIMITED ... Respondent WITH + ITA 719/2007 COMMISSIONER OF INCOME TAX … Appe…

COMMISSIONER OF INCOME TAX DELHI I vs. ANANT RAJ INDUSTRIES P. LTD.

The appeals are dismissed

ITA - 456 / 2008HC Delhi06 Feb 2009

…any event the issue was highly debatable. This was so because, according to him, the Tribunal in several cases had concluded that MAT credit has to be given prior to computation of advance tax liability. Reference was made to 92ITD 441 (Chandigarh) and 83 TTJ 427 (Chennai). These demonstrate that the issue was debateable and could not have the subject matter of section 154 proceedings. 23. Mr Syali, senior advocate, appeared for the respondent/assessee in ITA 1474/2006 in which the issue was with regard to section 234C. In addition to the arguments of Mr C S Aggarwal in respect of section…

COMMISSIONER OF INCOME TAX vs. C.J.INTERNATIONAL HOTELS LTD.

The appeals are dismissed

ITA - 453 / 2008HC Delhi06 Feb 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 06.02.2009 + ITA 402/2005 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S JINDAL EXPORTS LIMITED ... Respondent WITH + ITA 1474/2006 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S NESTLE INDIA LIMITED ... Respondent AND + ITA 708/2007 COMMISSIONER OF INCOME TAX … Appellant - versus – BRIJBASI ART PRESS LIMITED ... Respondent WITH + ITA 719/2007 2009:DHC:431-DB - versus – BIOSEED RESEARCH (INDIA) PVT LTD ... Respondent…

COMMISSIONER OF INCOME TAX DELHI II vs. LEROY SOMER & CONTROLS INDIA P.LTD.

The appeals are dismissed

ITA - 407 / 2008HC Delhi06 Feb 2009

…any event the issue was highly debatable. This was so because, according to him, the Tribunal in several cases had concluded that MAT credit has to be given prior to computation of advance tax liability. Reference was made to 92ITD 441 (Chandigarh) and 83 TTJ 427 (Chennai). These demonstrate that the issue was debateable and could not have the subject matter of section 154 proceedings. 23. Mr Syali, senior advocate, appeared for the respondent/assessee in ITA 1474/2006 in which the issue was with regard to section 234C. In addition to the arguments of Mr C S Aggarwal in respect of section…

CIT vs. OCL INDIA LTD

The appeals are dismissed

ITA - 1063 / 2007HC Delhi06 Feb 2009

…any event the issue was highly debatable. This was so because, according to him, the Tribunal in several cases had concluded that MAT credit has to be given prior to computation of advance tax liability. Reference was made to 92ITD 441 (Chandigarh) and 83 TTJ 427 (Chennai). These demonstrate that the issue was debateable and could not have the subject matter of section 154 proceedings. 23. Mr Syali, senior advocate, appeared for the respondent/assessee in ITA 1474/2006 in which the issue was with regard to section 234C. In addition to the arguments of Mr C S Aggarwal in respect of section…

C.I.T vs. INDIAN SUGAR EXIM CORPORATION LTD

The appeals are dismissed

ITA - 989 / 2008HC Delhi06 Feb 2009

…* THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on 06.02.2009 + ITA 402/2005 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S JINDAL EXPORTS LIMITED ... Respondent WITH + ITA 1474/2006 COMMISSIONER OF INCOME TAX … Appellant - versus – M/S NESTLE INDIA LIMITED ... Respondent AND + ITA 708/2007 COMMISSIONER OF INCOME TAX … Appellant - versus – BRIJBASI ART PRESS LIMITED ... Respondent WITH + ITA 719/2007 2009:DHC:440-DB - versus – BIOSEED RESEARCH (INDIA) PVT LTD ... Respondent…

COMMISSIONER OF INCOME TAX vs. CADENCE DESIGN SYSTEMS I.P.LTD.

The appeals are dismissed

ITA - 992 / 2007HC Delhi06 Feb 2009

…any event the issue was highly debatable. This was so because, according to him, the Tribunal in several cases had concluded that MAT credit has to be given prior to computation of advance tax liability. Reference was made to 92ITD 441 (Chandigarh) and 83 TTJ 427 (Chennai). These demonstrate that the issue was debateable and could not have the subject matter of section 154 proceedings. 23. Mr Syali, senior advocate, appeared for the respondent/assessee in ITA 1474/2006 in which the issue was with regard to section 234C. In addition to the arguments of Mr C S Aggarwal in respect of section…

CIT vs. NEGOLICE INDIA PVT LTD

The appeals are dismissed

ITA - 986 / 2007HC Delhi06 Feb 2009

…any event the issue was highly debatable. This was so because, according to him, the Tribunal in several cases had concluded that MAT credit has to be given prior to computation of advance tax liability. Reference was made to 92ITD 441 (Chandigarh) and 83 TTJ 427 (Chennai). These demonstrate that the issue was debateable and could not have the subject matter of section 154 proceedings. 23. Mr Syali, senior advocate, appeared for the respondent/assessee in ITA 1474/2006 in which the issue was with regard to section 234C. In addition to the arguments of Mr C S Aggarwal in respect of section…

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