CIT v. Adisankara Spinning Mills (P.) Ltd.

362 ITR 233High Court2014#7880 most cited

What is CIT v. Adisankara Spinning Mills (P.) Ltd. authority for?

A technical breach of filing a statutory form, such as Form 27C, can be condoned. No liability under section 206C(6A) or 206C(7) can be fastened on the assessee if the statutory form is filed, even if not furnished in time.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Adisankara Spinning Mills · section 206C(6A) · section 206C(7) · section 27C · condonation of delay · technical breach · tax collection at source · scrap · waste

Also reported as

49 Taxmann.com 273

Sections most often in play

Section 133A(2A)Section 206CSection 154Section 206C(1)Section 206C(6)Section 206C(7)

Issues it is cited on

section 206c(6)section 206c(7)section 206c(6a)section 206csection 133a(2a)section 206assessee in defaultsection 20section 194asection 201(1a)section 201(1)section 154

Judgments citing CIT v. Adisankara Spinning Mills (P.) Ltd.

Viswateja Spinning Mills Pvt Ltd, Guntur vs. Income Tax Officer (TDS), Ward-1, Guntur

In the result, appeal of the assessee is allowed for statistical purposes

ITA 578/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2020-21

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.575, 576, 577 & 578/Viz/2025 (निर्धारणवर्ा/ Assessment Years:2017-18, 2018-19, 2019-20 & 2020-21) Vs. Viswateja Spinning Mills (P.) Ltd., Income Tax Officer (Tds) -Ward – 1 Boyapalem Village Income Tax Office Boyapalem To Phirangipuram Road Cr Buildings, Kannavari Thota Venkayalapadu Post Guntur – 522001 Edlapadu Mandalam Andhra Pradesh Guntur District – 522233 Andhra Pradesh [Pan:Aabcv8759M] करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 133ASection 206CSection 206C(6)

…rn using the rotor spinning technology. However, he submitted that these submissions were not accepted by the Revenue Authorities. Ld.AR also further submitted that he relied on the following decisions: - i. CIT v. Adisankara Spinning Mills (P.) Ltd., [2014] 362 ITR 233 (Madras). ii. Pr. CIT (TDS) v. Safari Fine Clothing (P.) Ltd., [2018] 89 taxmann.com 129 (Gujarat). iii. CIT (TDS) v. Priya Blue Industries (P.) Ltd., (2016) 65 Taxmann.com 206 (Gujarat). Page. No 5 I.T.A.Nos.575, 576, 577 & 578/VIZ/2025 Viswateja Spinning Mills (P.) Ltd., 10. He further submitted that various judicial pronouncements relied on…

Viswateja Spinning Mills Pvt Ltd, Guntur vs. Income Tax Officer (TDS), Ward-1, Guntur

In the result, appeal of the assessee is allowed for statistical purposes

ITA 577/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2019-20

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.575, 576, 577 & 578/Viz/2025 (निर्धारणवर्ा/ Assessment Years:2017-18, 2018-19, 2019-20 & 2020-21) Vs. Viswateja Spinning Mills (P.) Ltd., Income Tax Officer (Tds) -Ward – 1 Boyapalem Village Income Tax Office Boyapalem To Phirangipuram Road Cr Buildings, Kannavari Thota Venkayalapadu Post Guntur – 522001 Edlapadu Mandalam Andhra Pradesh Guntur District – 522233 Andhra Pradesh [Pan:Aabcv8759M] करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 133ASection 206CSection 206C(6)

…rn using the rotor spinning technology. However, he submitted that these submissions were not accepted by the Revenue Authorities. Ld.AR also further submitted that he relied on the following decisions: - i. CIT v. Adisankara Spinning Mills (P.) Ltd., [2014] 362 ITR 233 (Madras). ii. Pr. CIT (TDS) v. Safari Fine Clothing (P.) Ltd., [2018] 89 taxmann.com 129 (Gujarat). iii. CIT (TDS) v. Priya Blue Industries (P.) Ltd., (2016) 65 Taxmann.com 206 (Gujarat). Page. No 5 I.T.A.Nos.575, 576, 577 & 578/VIZ/2025 Viswateja Spinning Mills (P.) Ltd., 10. He further submitted that various judicial pronouncements relied on…

Viswateja Spinning Mills Pvt Ltd, Guntur vs. Income Tax Officer (TDS), Ward-1, Guntur

In the result, appeal of the assessee is allowed for statistical purposes

ITA 575/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.575, 576, 577 & 578/Viz/2025 (निर्धारणवर्ा/ Assessment Years:2017-18, 2018-19, 2019-20 & 2020-21) Vs. Viswateja Spinning Mills (P.) Ltd., Income Tax Officer (Tds) -Ward – 1 Boyapalem Village Income Tax Office Boyapalem To Phirangipuram Road Cr Buildings, Kannavari Thota Venkayalapadu Post Guntur – 522001 Edlapadu Mandalam Andhra Pradesh Guntur District – 522233 Andhra Pradesh [Pan:Aabcv8759M] करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 133ASection 206CSection 206C(6)

…rn using the rotor spinning technology. However, he submitted that these submissions were not accepted by the Revenue Authorities. Ld.AR also further submitted that he relied on the following decisions: - i. CIT v. Adisankara Spinning Mills (P.) Ltd., [2014] 362 ITR 233 (Madras). ii. Pr. CIT (TDS) v. Safari Fine Clothing (P.) Ltd., [2018] 89 taxmann.com 129 (Gujarat). iii. CIT (TDS) v. Priya Blue Industries (P.) Ltd., (2016) 65 Taxmann.com 206 (Gujarat). Page. No 5 I.T.A.Nos.575, 576, 577 & 578/VIZ/2025 Viswateja Spinning Mills (P.) Ltd., 10. He further submitted that various judicial pronouncements relied on…

Manoj Kumar Jain Prop. Ms Bajaj Re Rolling Mills, Kota vs. ITO(TDS), Kota

In the result, appeals of the assessee are disposed off accordingly

ITA 593/JPR/2023[2018-19]Status: DisposedITAT Jaipur19 Dec 2023AY 2018-19

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri A.S. Nehra (Addl. CIT)
Section 201Section 201(1)Section 206CSection 206C(1)Section 250

…s and Tribunal where it is held that even if the declaration is not furnished in time, no liability u/s 206C(6A)/206C(7) can be fastened on the assessee. For this, reliance is placed on the following cases:- CIT Vs. Adisankara Spinning Mills (P.) Ltd. (2014) 362 ITR 233 (Mad.) (HC) In this case, the High Court at Para 2 of the order held as under:- “As far as the second question is concerned, the Tribunal has noted in paragraph 3 that the assessee had obtained Form 27C from the buyers of the cotton waste. In the course of the appellate proceedings, the same was also filed before the assessing authority by applyi…

Manoj Kumar Jain Prop. Ms Bajaj Re Rolling Mills, Kota vs. ITO(TDS), Kota

In the result, appeals of the assessee are disposed off accordingly

ITA 592/JPR/2023[2017-18]Status: DisposedITAT Jaipur19 Dec 2023AY 2017-18

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri A.S. Nehra (Addl. CIT)
Section 201Section 201(1)Section 206CSection 206C(1)Section 250

…s and Tribunal where it is held that even if the declaration is not furnished in time, no liability u/s 206C(6A)/206C(7) can be fastened on the assessee. For this, reliance is placed on the following cases:- CIT Vs. Adisankara Spinning Mills (P.) Ltd. (2014) 362 ITR 233 (Mad.) (HC) In this case, the High Court at Para 2 of the order held as under:- “As far as the second question is concerned, the Tribunal has noted in paragraph 3 that the assessee had obtained Form 27C from the buyers of the cotton waste. In the course of the appellate proceedings, the same was also filed before the assessing authority by applyi…

Manoj Kumar Jain, Prop. Ms Bajaj Re Rolling Mills, Kota vs. ITO(TDS), Kota

In the result, appeals of the assessee are disposed off accordingly

ITA 591/JPR/2023[2016-17]Status: DisposedITAT Jaipur19 Dec 2023AY 2016-17

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri A.S. Nehra (Addl. CIT)
Section 201Section 201(1)Section 206CSection 206C(1)Section 250

…s and Tribunal where it is held that even if the declaration is not furnished in time, no liability u/s 206C(6A)/206C(7) can be fastened on the assessee. For this, reliance is placed on the following cases:- CIT Vs. Adisankara Spinning Mills (P.) Ltd. (2014) 362 ITR 233 (Mad.) (HC) In this case, the High Court at Para 2 of the order held as under:- “As far as the second question is concerned, the Tribunal has noted in paragraph 3 that the assessee had obtained Form 27C from the buyers of the cotton waste. In the course of the appellate proceedings, the same was also filed before the assessing authority by applyi…

Shri Babulal Miyaram Gadri, Jamnagar vs. The ITO, TDS-3, Jamnagar

In the result, the matter is being restored to the file of the Ld

ITA 54/RJT/2023[2016-17]Status: DisposedITAT Rajkot04 Aug 2023AY 2016-17

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Ranjan, Sr. DR
Section 206CSection 206C(6)Section 206C(7)

…that no time limit has been prescribed for furnishing Form No.27C by the buyer to the seller, hence, delay in filing declaration shall not be a ground to deny benefit of declaration to assessee. In the case of CIT v. Adisankara Spinning Mills (P.) Ltd. [2014] 362 ITR 233/49 taxmann.com 273/226 Taxman 44 (Mag.)(Mad.), the High Court in Para 2 of the order held as under:- ITA Nos.51to54/Rjt/2023 Shri Babulal MIyaram Gadri vs. ITO Asst.Years –2013-14 to 2016-17 "As far as the second question is concerned, the Tribunal has noted in paragraph 3 that the assessee had obtained Form 27C from the buyers of the cotton wa…

Shri Babulal Miyaram Gadri, Jamnagar vs. The ITO, TDS-3, Jamnagar

In the result, the matter is being restored to the file of the Ld

ITA 53/RJT/2023[2015-16]Status: DisposedITAT Rajkot04 Aug 2023AY 2015-16

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Ranjan, Sr. DR
Section 206CSection 206C(6)Section 206C(7)

…that no time limit has been prescribed for furnishing Form No.27C by the buyer to the seller, hence, delay in filing declaration shall not be a ground to deny benefit of declaration to assessee. In the case of CIT v. Adisankara Spinning Mills (P.) Ltd. [2014] 362 ITR 233/49 taxmann.com 273/226 Taxman 44 (Mag.)(Mad.), the High Court in Para 2 of the order held as under:- ITA Nos.51to54/Rjt/2023 Shri Babulal MIyaram Gadri vs. ITO Asst.Years –2013-14 to 2016-17 "As far as the second question is concerned, the Tribunal has noted in paragraph 3 that the assessee had obtained Form 27C from the buyers of the cotton wa…

Shri Babulal Miyaram Gadri, Jamnagar vs. The ITO, TDS-3, Jamnagar

In the result, the matter is being restored to the file of the Ld

ITA 52/RJT/2023[2014-15]Status: DisposedITAT Rajkot04 Aug 2023AY 2014-15

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Ranjan, Sr. DR
Section 206CSection 206C(6)Section 206C(7)

…that no time limit has been prescribed for furnishing Form No.27C by the buyer to the seller, hence, delay in filing declaration shall not be a ground to deny benefit of declaration to assessee. In the case of CIT v. Adisankara Spinning Mills (P.) Ltd. [2014] 362 ITR 233/49 taxmann.com 273/226 Taxman 44 (Mag.)(Mad.), the High Court in Para 2 of the order held as under:- ITA Nos.51to54/Rjt/2023 Shri Babulal MIyaram Gadri vs. ITO Asst.Years –2013-14 to 2016-17 "As far as the second question is concerned, the Tribunal has noted in paragraph 3 that the assessee had obtained Form 27C from the buyers of the cotton wa…

Shri Babulal Miyaram Gadri, Jamnagar vs. The ITO, TDS-3, Jamnagar

In the result, the matter is being restored to the file of the Ld

ITA 51/RJT/2023[2013-14]Status: DisposedITAT Rajkot04 Aug 2023AY 2013-14

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Ranjan, Sr. DR
Section 206CSection 206C(6)Section 206C(7)

…that no time limit has been prescribed for furnishing Form No.27C by the buyer to the seller, hence, delay in filing declaration shall not be a ground to deny benefit of declaration to assessee. In the case of CIT v. Adisankara Spinning Mills (P.) Ltd. [2014] 362 ITR 233/49 taxmann.com 273/226 Taxman 44 (Mag.)(Mad.), the High Court in Para 2 of the order held as under:- ITA Nos.51to54/Rjt/2023 Shri Babulal MIyaram Gadri vs. ITO Asst.Years –2013-14 to 2016-17 "As far as the second question is concerned, the Tribunal has noted in paragraph 3 that the assessee had obtained Form 27C from the buyers of the cotton wa…

M/S Sri Jayabharath Timber Depot, Tirunelveli vs. Incometax Officer, TDS Ward, Tirunelveli

In the result, appeal filed by the assessee for assessment year 2014-15 is dismissed

ITA 43/CHNY/2023[2014-15]Status: DisposedITAT Chennai24 Feb 2023AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos: 43 & 44/Chny/2023 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16

For Appellant: Shri. N.V. Lakshmi, AdvocateFor Respondent: Shri. P. Sajit Kumar, JCIT
Section 206CSection 206C(1)Section 206C(7)

…that the ld. CIT(A) erred in sustaining additions made by the AO towards short collection of TCS and interest thereon. In this regard, she relied upon the decision of Hon’ble High Court of Madras in the case of CIT vs Adisankara Spinning Mills (P) Ltd [2014] 362 ITR 233 (Mad). She had also relied upon the decision of Hon’ble High Court of Gujarat in the case of CIT vs Siyaram Metal Udyog (P) Ltd [2016] 289 CTR 649 (Gujarat). 7. The Ld. DR, on the other hand referring to the provisions of section 206C submitted that, every person, being a seller, at the time of debiting of the amount payable by the buyer to the…

Mgm Minerals Limited, Bhubaneswar vs. ACIT(TDS)-1, Bhubaneswar

In the result, appeal of the assessee is allowed for statistical purposes

ITA 248/CTK/2015[2013-14]Status: DisposedITAT Cuttack26 Oct 2021AY 2013-14

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradassessment Year : 2013-14 M.G.M. Minerals Ltd., 2 M.G.M. Minerals Ltd., 2-A, Forest Vs. Acit (Tds- -1), Park, Bhubaneswar. Park, Bhubaneswar. Bhubaneswar. Bhubaneswar. Pan/Gir No. No.Aadcm 2818 E (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri B.K.Mohapatra/A.K.Sabat B.K.Mohapatra/A.K.Sabat, Ars Revenue By : Shri S.C.Mohanty, Addl. Addl. Cit (Dr) Date Of Hearing : 22 /10/ 20 / 2021 Date Of Pronouncement : 26/10 10/2021 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The This Is An Appeal Filed By The Assessee Against The Order Of The This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A),1, Bhubaneswar Cit(A),1, Bhubaneswar Dated 17.2.2015 For The Assessment Year For The Assessment Year 2013-14. 2. The Assessee The Assessee Has Raised The Following Grounds Of Appeal: Has Raised The Following Grounds Of Appeal:

For Appellant: Shri B.K.Mohapatra/A.K.SabatFor Respondent: Shri S.C.Mohanty, Addl
Section 206C(6)Section 206C(7)

…12,849/- and Interest of Rs.4,53,320/`-) has already been paid by the assessee by way of recovery by the Department. 6. Ld A.R. referred to the decision of Hon’ble Madras High Court in the case of CIT vs. Adisankara Spinning Mills (P.) Ltd. reported in (2014) 362 ITR 233 (Mad) and also the judgment of the Hon'ble Supreme Court in Hindustan Steel Ltd. vs. State of Orissa (1972) 83 ITR 26 (SC) to supports this contention. Further, as has been held by the Hon’ble Supreme Court in the case of Hindustan Coca Cola Beverage (P.) Ltd. vs. CIT [2007] 293 ITR 226 (SC); 163 TAXMAN 355(SC), there cannot be tax twice and henc…

M/S. M.G.Mohanty, Bhubaneswar vs. ACIT(TDS)-1, Bhubaneswar

In the result, appeal of the assessee is allowed for statistical purposes

ITA 247/CTK/2015[2013-14]Status: DisposedITAT Cuttack26 Oct 2021AY 2013-14

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradassessment Year : 2013-14 M.G.Mohanty., 2 ., 2-A, Forest Park, Vs. Acit (Tds- -1), Bhubaneswar. Bhubaneswar. Bhubaneswar. Bhubaneswar. Pan/Gir No. No.Aaffm 2127 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri B.K.Mohapatra/A.K.Sabat B.K.Mohapatra/A.K.Sabat, Ars Revenue By : Shri S.C.Mohanty, Addl. Addl. Cit (Dr) Date Of Hearing : 22 /10/ 20 / 2021 Date Of Pronouncement : 26/10 10/2021 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The This Is An Appeal Filed By The Assessee Against The Order Of The This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A),1, Bhubaneswar Cit(A),1, Bhubaneswar Dated 17.2.2015 For The Assessment Year For The Assessment Year 2013-14. 2. The Assessee The Assessee Has Raised The Following Grounds Of Appeal: Has Raised The Following Grounds Of Appeal:

For Appellant: Shri B.K.Mohapatra/A.K.SabatFor Respondent: Shri S.C.Mohanty, Addl
Section 206(1)(C)Section 206(7)Section 206CSection 206C(6)

…,05,790/- and Interest of Rs.3,48,123/-) has already been paid by the assessee by way of recovery by the Department. 6. Ld A.R. referred to the decision of Hon’ble Madras High Court in the case of CIT vs. Adisankara Spinning Mills (P.) Ltd. reported in (2014) 362 ITR 233 (Mad) and also the judgment of the Hon'ble Supreme Court in Hindustan Steel Ltd. vs. State of Orissa (1972) 83 ITR 26 (SC) to supports this contention. Further, as has been held by the Hon’ble Supreme Court in the case of Hindustan Coca Cola Beverage (P.) Ltd. vs. CIT [2007] 293 ITR 226 (SC), there cannot be tax twice and hence no tax be demanded…

The Commissioner of Income-Tax vs. M/S Karnataka Forest Development

The appeals are dismissed

ITA/587/2015HC Karnataka22 Apr 2016

Bench: B.V.NAGARATHNA,JAYANT PATEL

Section 260

…the month when the sale was effected, it was only a technical breach and could be condoned as per the earlier decision of the Tribunal which has been interfered with by the Madras High Court in the case of CIT vs. Adishankar Spinning Mills(P) Ltd., (2014)362 ITR 233 (Mad). 6. It appears that thereafter, as in the present case, declaration of the buyer was furnished in response to the show-cause notice and as it was not the case of the revenue that the declaration was false, the Tribunal set aside the order of the lower authorities. 7. Learned counsel for appellant-revenue contended that t…

CIT v. Adisankara Spinning Mills (P.) Ltd. (362 ITR 233) — Cited in 14 Judgments | BharatTax