CIT v. Belapur Sugar & Allied Industries Ltd.

141 ITR 404High Court1983#5959 most cited

What is CIT v. Belapur Sugar & Allied Industries Ltd. authority for?

An order under Section 163, deeming a person as an agent of a non-resident, must be passed after providing that person an opportunity to be heard. Such an opportunity must be given before initiating reassessment proceedings.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Also referred to as

CIT v. Belapur Sugar & Allied Industries Ltd. · 141 ITR 404 · section 163 · representative assessee · agent of non-resident · opportunity of being heard · ITO · reassessment · notice under section 163 · natural justice

Sections most often in play

Section 144Section 147Section 148Section 148A(d)Section 149Section 149(3)Section 163Section 163(2)

Issues it is cited on

section 163section 147(a)section 34(1)section 16section 31section 21section 246section 144c(3)business connectionsection 22section 34section 144c(1)

Judgments citing CIT v. Belapur Sugar & Allied Industries Ltd.

TIMES INTERNET LIMITED (REPRESENTATIVE ASSESSEE OF WILLOW TV INTERNATIONAL LTD),NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

Appeal is allowed

ITA 2239/DEL/2024[2016-17]Status: DisposedITAT Delhi21 Mar 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2016-17 M/S. Times Internet Ltd. Vs. Dcit, (Representative Assessee Of New Delhi Willow Tv International Ltd.), Express Building, 9-10 Bahadurshah Zafar Marg, New Delhi Pan: Aabct1559M (Appellant) (Respondent) Assessee By Sh. Ajay Vohra, Sr. Adv. Sh. Shaurya, Ca Sh. Deepesh Jain, Adv. Department By Sh. Vijay B. Basanta, Cit(Dr)

Section 147Section 148Section 148ASection 149Section 163Section 246

…oing legal arguments as the issue, as to whether section 163 order against the assessee holding it as the representative assessee; has to be passed before initiation of reopening/reassessment; as per the CIT Vs. Belapur Sugar and Allied Industries Ltd. (1983) 141 ITR 404 (Bom.) rejecting the Revenue’s contention as under: “…………….Section 163 of the Income-tax Act, 1961, occurs in Chap. XV which provides for liability in special cases. One of the special cases provided for in this chapter is of a representative assessee who has certain obligations therein indicated. Section 163 provides for the persons who may be r…

DCIT, CC-2(4), MUMBAI vs. KEYSTONE REALTORS P LTD., AS REPRESENTATIVE ASSESSEE OF M/S. MAUSMI VENTURES LTD.,, MUMBAI

Appeal of the Revenue is dismissed

ITA 90/MUM/2023[2013-14]Status: DisposedITAT Mumbai31 May 2023AY 2013-14

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.88/मुं/ 2023 से 90/मुं/ 2023 ("न.व.2011-12 से 2013-14)

For Appellant: Smt. Madhumalti Ghosh, CIT DRFor Respondent: Shri Naresh Kumar
Section 131Section 139(1)Section 143(2)Section 143(3)Section 144C(1)Section 144C(3)Section 148Section 163Section 163(1)

…r dismissing appeal of the Revenue and upholding the impugned (A.Y. 2011-12 TO 2013-14) order. In support of his submissions, the ld. Authorized Representative placed reliance on the following decisions: (i) CIT vs. Belapur Sugar and Allied Industries Ltd., 141 ITR 404(Bom)& (ii)Suez Tractebel SA vs. DDIT(IT) , 35 taxamann.com 419(Bang-Trib). 4. Per contra, Smt. Madhumalti Ghosh representing the Department strongly supported the assessment order. The ld. Departmental Representative submitted that the assessee is trying to hoodwink the process of law by taking frivolous pleas. The Assessing Officer had issued…

DCIT, CC-2(4), MUMBAI vs. KEYSTONE REALTORS P LTD., AS REPRESENTATIVE ASSESSEE OF M/S. MAUSMI VENTURES LTD.,, MUMBAI

Appeal of the Revenue is dismissed

ITA 89/MUM/2023[2012-13]Status: DisposedITAT Mumbai31 May 2023AY 2012-13

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.88/मुं/ 2023 से 90/मुं/ 2023 ("न.व.2011-12 से 2013-14)

For Appellant: Smt. Madhumalti Ghosh, CIT DRFor Respondent: Shri Naresh Kumar
Section 131Section 139(1)Section 143(2)Section 143(3)Section 144C(1)Section 144C(3)Section 148Section 163Section 163(1)

…r dismissing appeal of the Revenue and upholding the impugned (A.Y. 2011-12 TO 2013-14) order. In support of his submissions, the ld. Authorized Representative placed reliance on the following decisions: (i) CIT vs. Belapur Sugar and Allied Industries Ltd., 141 ITR 404(Bom)& (ii)Suez Tractebel SA vs. DDIT(IT) , 35 taxamann.com 419(Bang-Trib). 4. Per contra, Smt. Madhumalti Ghosh representing the Department strongly supported the assessment order. The ld. Departmental Representative submitted that the assessee is trying to hoodwink the process of law by taking frivolous pleas. The Assessing Officer had issued…

DCIT, CC-2(4), MUMBAI vs. KEYSTONE REALTORS P LTD AS REPRESENTATIVE ASSESSEE OF M/S. MAUSMI VENTURES LTD.), MUMBAI

Appeal of the Revenue is dismissed

ITA 88/MUM/2023[2011-12]Status: DisposedITAT Mumbai31 May 2023AY 2011-12

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.88/मुं/ 2023 से 90/मुं/ 2023 ("न.व.2011-12 से 2013-14)

For Appellant: Smt. Madhumalti Ghosh, CIT DRFor Respondent: Shri Naresh Kumar
Section 131Section 139(1)Section 143(2)Section 143(3)Section 144C(1)Section 144C(3)Section 148Section 163Section 163(1)

…r dismissing appeal of the Revenue and upholding the impugned (A.Y. 2011-12 TO 2013-14) order. In support of his submissions, the ld. Authorized Representative placed reliance on the following decisions: (i) CIT vs. Belapur Sugar and Allied Industries Ltd., 141 ITR 404(Bom)& (ii)Suez Tractebel SA vs. DDIT(IT) , 35 taxamann.com 419(Bang-Trib). 4. Per contra, Smt. Madhumalti Ghosh representing the Department strongly supported the assessment order. The ld. Departmental Representative submitted that the assessee is trying to hoodwink the process of law by taking frivolous pleas. The Assessing Officer had issued…

EVEREST INDUSTRIES LTD., NOIDA vs. DY CIT CIRCLE- 1 , THANE

In the results, appeal filed by assessee is allowed

ITA 716/MUM/2020[2004-05]Status: DisposedITAT Mumbai25 Nov 2022AY 2004-05

Bench: Shri Vikas Awasthy & Shri Gagan Goyalm/S Everest Industries Ltd. 2303, Fairfield-A, Majhiwada Bridge, Thane (West)-400601 Pan: Aaace7550N ...... Appellant Vs. Dcit, Circle-1 Ashar I.T. Park, 6Th Floor, B-Wing, 16-Z, Wagle Industrial Estate, Thane (West)-400604. ..... Respondent

For Appellant: Sh. Yogesh TharFor Respondent: Ms. Nilu Jaggi, Sr.DR
Section 115JSection 143(3)Section 155J

…he Jurisdictional High Court: -Hindustan Construction Co. Ltd. -vs- CIT (1994) 208 ITR 291 (Bom.) -Inaroo Ltd. -vs- CIT (1993) 204 ITR 312 (Bom.) -Sirdar Carbonic Gas Co. Ltd. -vs- (1993) 204 ITR 886 (Bom) -CIT-vs-Balapur Sugar & Allied Industries Ltd. (1983) 141 ITR 404 (Bom.) 19 ITA No. 716, 1419 & 1420/Mum/2020-Everest Industries Ltd. 30. From the perusal of the aforesaid decisions, it could be seen that an assessee can raise a new ground for the first time before the Appellate Authorities i.e., Ld. CIT (Appeals) and/or Hon'ble ITAT. In view of the aforesaid discussion, the appellant humbly submits that it…

ITO -INTL TAX CIRCLE 3(3) (2), MUMBAI vs. RAHUL RAJNIKANT PARIKH, MUMBAI

In the result, the appeal is allowed for statistical purposes

ITA 426/MUM/2022[2004-05]Status: DisposedITAT Mumbai26 Aug 2022AY 2004-05
Section 139Section 143(3)Section 147Section 22Section 34Section 34(1)(a)

…t all stages of the appeal, either before the Appellate Assistant Commissioner or the Tribunal, as, such jurisdiction is always presumed to be existing in an authority before the passing of the order." In CIT v. Belapur Sugar and Allied Industries Ltd. [1983] 141 ITR 404, our court followed the decision in CWT v. Narielwalla (N.A.) [1980] 126 ITR 344 (Bom) and held (headnote) : "... that the earlier notices issued under section 148 of the Income-tax Act, 1961, that is, the three notices issued on March 31, 1965, March 31, 1965, and December 10, 1965, respectively, were invalid, because by that time the determinat…

RAHUL RAJNIKANT PARIKH,MUMBAI vs. ITO INTL TAX CIRCLE 3(3) (2) , MUMBAI

In the result, the appeal is allowed for statistical purposes

ITA 425/MUM/2022[2003-04]Status: DisposedITAT Mumbai26 Aug 2022AY 2003-04
Section 139Section 143(3)Section 147Section 22Section 34Section 34(1)(a)

…t all stages of the appeal, either before the Appellate Assistant Commissioner or the Tribunal, as, such jurisdiction is always presumed to be existing in an authority before the passing of the order." In CIT v. Belapur Sugar and Allied Industries Ltd. [1983] 141 ITR 404, our court followed the decision in CWT v. Narielwalla (N.A.) [1980] 126 ITR 344 (Bom) and held (headnote) : "... that the earlier notices issued under section 148 of the Income-tax Act, 1961, that is, the three notices issued on March 31, 1965, March 31, 1965, and December 10, 1965, respectively, were invalid, because by that time the determinat…

KALPESH RAMNIKLAL JHAVERI,MUMBAI vs. ITO INTL TAX CIR 3(3) , MUMBAI

In the result, the appeal is allowed for statistical purposes

ITA 424/MUM/2022[2004-05]Status: DisposedITAT Mumbai26 Aug 2022AY 2004-05
Section 139Section 143(3)Section 147Section 22Section 34Section 34(1)(a)

…t all stages of the appeal, either before the Appellate Assistant Commissioner or the Tribunal, as, such jurisdiction is always presumed to be existing in an authority before the passing of the order." In CIT v. Belapur Sugar and Allied Industries Ltd. [1983] 141 ITR 404, our court followed the decision in CWT v. Narielwalla (N.A.) [1980] 126 ITR 344 (Bom) and held (headnote) : "... that the earlier notices issued under section 148 of the Income-tax Act, 1961, that is, the three notices issued on March 31, 1965, March 31, 1965, and December 10, 1965, respectively, were invalid, because by that time the determinat…

KALPESH RASHMIKANT JHAVERI,MUMBAI vs. ITO IT ,CIRCLE- 3(3)(2), MUMBAI

In the result, the appeal is allowed for statistical purposes

ITA 423/MUM/2022[2003-04]Status: DisposedITAT Mumbai26 Aug 2022AY 2003-04
Section 139Section 143(3)Section 147Section 22Section 34Section 34(1)(a)

…t all stages of the appeal, either before the Appellate Assistant Commissioner or the Tribunal, as, such jurisdiction is always presumed to be existing in an authority before the passing of the order." In CIT v. Belapur Sugar and Allied Industries Ltd. [1983] 141 ITR 404, our court followed the decision in CWT v. Narielwalla (N.A.) [1980] 126 ITR 344 (Bom) and held (headnote) : "... that the earlier notices issued under section 148 of the Income-tax Act, 1961, that is, the three notices issued on March 31, 1965, March 31, 1965, and December 10, 1965, respectively, were invalid, because by that time the determinat…

DCIT-2, (INTERNATIONAL TAXATION), HYD, HYDERABAD vs. MADHUCON SINO HYDRO JV, HYD, HYDERABAD

ITA 1139/HYD/2015[2009-10]Status: DisposedITAT Hyderabad28 Oct 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai
Section 163

…ud., reported in 114 ITR 59. b) The decision of the Madras High Court in the case of CIT vs. Express News Papers Ltd., reported in 111 ITR 347. c) The decision of the Bombay High Court in the case of CIT vs. Belapur Sugar & Allied Industries Ltd., reported in 141 ITR 404. :- 9 -: ITA Nos. 1132 to 1139/Hyd/2015 & COs. 6 to 13/Hyd/2017 M/s Madhucon Sino Hydro JV, , Hyd d) The decision of the punjab & Haryana High Court in the case of CIT vs. Prem Kumar Bhagat reported in 311 ITR 266. Therefore, the appellant submits that the order is not valid. The appellant submits that the Chinese Company i.e, Sino Hydro Corpora…

DCIT-2, (INTERNATIONAL TAXATION), HYD, HYDERABAD vs. MADHUCON SINO HYDRO JV, HYD, HYDERABAD

ITA 1138/HYD/2015[2012-13]Status: DisposedITAT Hyderabad28 Oct 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai
Section 163

…ud., reported in 114 ITR 59. b) The decision of the Madras High Court in the case of CIT vs. Express News Papers Ltd., reported in 111 ITR 347. c) The decision of the Bombay High Court in the case of CIT vs. Belapur Sugar & Allied Industries Ltd., reported in 141 ITR 404. :- 9 -: ITA Nos. 1132 to 1139/Hyd/2015 & COs. 6 to 13/Hyd/2017 M/s Madhucon Sino Hydro JV, , Hyd d) The decision of the punjab & Haryana High Court in the case of CIT vs. Prem Kumar Bhagat reported in 311 ITR 266. Therefore, the appellant submits that the order is not valid. The appellant submits that the Chinese Company i.e, Sino Hydro Corpora…

DCIT-2, (INTERNATIONAL TAXATION), HYD, HYDERABAD vs. MADHUCON SINO HYDRO JV, HYD, HYDERABAD

ITA 1137/HYD/2015[2011-12]Status: DisposedITAT Hyderabad28 Oct 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai
Section 163

…ud., reported in 114 ITR 59. b) The decision of the Madras High Court in the case of CIT vs. Express News Papers Ltd., reported in 111 ITR 347. c) The decision of the Bombay High Court in the case of CIT vs. Belapur Sugar & Allied Industries Ltd., reported in 141 ITR 404. :- 9 -: ITA Nos. 1132 to 1139/Hyd/2015 & COs. 6 to 13/Hyd/2017 M/s Madhucon Sino Hydro JV, , Hyd d) The decision of the punjab & Haryana High Court in the case of CIT vs. Prem Kumar Bhagat reported in 311 ITR 266. Therefore, the appellant submits that the order is not valid. The appellant submits that the Chinese Company i.e, Sino Hydro Corpora…

DCIT-2, (INTERNATIONAL TAXATION), HYD, HYDERABAD vs. MADHUCON SINO HYDRO JV, HYD, HYDERABAD

ITA 1136/HYD/2015[2010-11]Status: DisposedITAT Hyderabad28 Oct 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai
Section 163

…ud., reported in 114 ITR 59. b) The decision of the Madras High Court in the case of CIT vs. Express News Papers Ltd., reported in 111 ITR 347. c) The decision of the Bombay High Court in the case of CIT vs. Belapur Sugar & Allied Industries Ltd., reported in 141 ITR 404. :- 9 -: ITA Nos. 1132 to 1139/Hyd/2015 & COs. 6 to 13/Hyd/2017 M/s Madhucon Sino Hydro JV, , Hyd d) The decision of the punjab & Haryana High Court in the case of CIT vs. Prem Kumar Bhagat reported in 311 ITR 266. Therefore, the appellant submits that the order is not valid. The appellant submits that the Chinese Company i.e, Sino Hydro Corpora…

DCIT-2, (INTERNATIONAL TAXATION), HYD, HYDERABAD vs. MADHUCON SINO HYDRO JV, HYD, HYDERABAD

ITA 1135/HYD/2015[2008-09]Status: DisposedITAT Hyderabad28 Oct 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai
Section 163

…ud., reported in 114 ITR 59. b) The decision of the Madras High Court in the case of CIT vs. Express News Papers Ltd., reported in 111 ITR 347. c) The decision of the Bombay High Court in the case of CIT vs. Belapur Sugar & Allied Industries Ltd., reported in 141 ITR 404. :- 9 -: ITA Nos. 1132 to 1139/Hyd/2015 & COs. 6 to 13/Hyd/2017 M/s Madhucon Sino Hydro JV, , Hyd d) The decision of the punjab & Haryana High Court in the case of CIT vs. Prem Kumar Bhagat reported in 311 ITR 266. Therefore, the appellant submits that the order is not valid. The appellant submits that the Chinese Company i.e, Sino Hydro Corpora…

DCIT-2, (INTERNATIONAL TAXATION), HYD, HYDERABAD vs. MADHUCON SINO HYDRO JV, HYD, HYDERABAD

ITA 1134/HYD/2015[2007-08]Status: DisposedITAT Hyderabad28 Oct 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai
Section 163

…ud., reported in 114 ITR 59. b) The decision of the Madras High Court in the case of CIT vs. Express News Papers Ltd., reported in 111 ITR 347. c) The decision of the Bombay High Court in the case of CIT vs. Belapur Sugar & Allied Industries Ltd., reported in 141 ITR 404. :- 9 -: ITA Nos. 1132 to 1139/Hyd/2015 & COs. 6 to 13/Hyd/2017 M/s Madhucon Sino Hydro JV, , Hyd d) The decision of the punjab & Haryana High Court in the case of CIT vs. Prem Kumar Bhagat reported in 311 ITR 266. Therefore, the appellant submits that the order is not valid. The appellant submits that the Chinese Company i.e, Sino Hydro Corpora…

DCIT-2, (INTERNATIONAL TAXATION), HYD, HYDERABAD vs. MADHUCON SINO HYDRO JV, HYD, HYDERABAD

ITA 1133/HYD/2015[2006-07]Status: DisposedITAT Hyderabad28 Oct 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai
Section 163

…ud., reported in 114 ITR 59. b) The decision of the Madras High Court in the case of CIT vs. Express News Papers Ltd., reported in 111 ITR 347. c) The decision of the Bombay High Court in the case of CIT vs. Belapur Sugar & Allied Industries Ltd., reported in 141 ITR 404. :- 9 -: ITA Nos. 1132 to 1139/Hyd/2015 & COs. 6 to 13/Hyd/2017 M/s Madhucon Sino Hydro JV, , Hyd d) The decision of the punjab & Haryana High Court in the case of CIT vs. Prem Kumar Bhagat reported in 311 ITR 266. Therefore, the appellant submits that the order is not valid. The appellant submits that the Chinese Company i.e, Sino Hydro Corpora…

DCIT-2, (INTERNATIONAL TAXATION), HYD, HYDERABAD vs. MADHUCON SINO HYDRO JV, HYD, HYDERABAD

ITA 1132/HYD/2015[2006-07]Status: DisposedITAT Hyderabad28 Oct 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Y.V.S.T. Sai
Section 163

…ud., reported in 114 ITR 59. b) The decision of the Madras High Court in the case of CIT vs. Express News Papers Ltd., reported in 111 ITR 347. c) The decision of the Bombay High Court in the case of CIT vs. Belapur Sugar & Allied Industries Ltd., reported in 141 ITR 404. :- 9 -: ITA Nos. 1132 to 1139/Hyd/2015 & COs. 6 to 13/Hyd/2017 M/s Madhucon Sino Hydro JV, , Hyd d) The decision of the punjab & Haryana High Court in the case of CIT vs. Prem Kumar Bhagat reported in 311 ITR 266. Therefore, the appellant submits that the order is not valid. The appellant submits that the Chinese Company i.e, Sino Hydro Corpora…

MANISH TYAGI,GHAZIABAD vs. ITO, GHAZIABAD

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

ITA 5548/DEL/2015[2011-12]Status: DisposedITAT Delhi25 Mar 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing) Manish Tyagi, Vs. Ito, House No. 131, Sector-6, Ward-1(4), Chiranjeev Vihar, Ghaziabad Ghaziabad Pan: Acgpt1413J (Appellant) (Respondent)

For Appellant: Ms. Prem Late Bansal, AdvFor Respondent: Shri Gaurav Dudeja, Sr. DR
Section 160Section 160(1)(i)Section 161(1)Section 163Section 2(14)Section 48Section 54F

…ay lie against the assessment itself. Accordingly, notices issued by Assessing Officer were set aside holding that status as an agent of non-resident must be determined before issue of notice u/s 148. e) In CIT vs Belapur Sugar & Allied Industries Ltd (1983) 141 ITR 404 (Bom), it is held that from the language of section 163 and 246(1 )(d), there could be no manner of doubt that, before an Assessing Officer proceeds to assess the income in the hands of the agent, he has to pass an order u/s 163. The determination of a question of agency can not be postponed to be taken-up alongwith the assessment, as was the cas…

DCIT, NEW DELHI vs. M/S. NARMIL INFOSOLUTIONS PVT. LTD., NEW DELHI

The appeal is dismissed

ITA 1152/DEL/2016[2010-11]Status: DisposedITAT Delhi29 May 2020AY 2010-11

Bench: Shri H.S.Sidhu & Shri Prashant Maharishidcit, Vs. Narmil Infosolutions Pvt. Circle-17(2), Ltd, New Delhi C/O Aar & Associates, Ca 701-702, Rg Trade Tower, Netaji Subash Place, Pitampur, New Delhi Pan : Aabcn9307R (Appellant) (Respondent)

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri J. K. Mishra, CIT DR
Section 163Section 163(1)Section 195Section 4Section 5Section 9

…the Act holding the assessee to be an agent of a non-resident is necessary before making the assessment in the hands of the assessee. He further referred to the provisions of Section 163 of the Act and relied upon the decision of Hon’ble Bombay High Court in 141 ITR 404 (Bom.) and of Hon’ble Punjab and Haryana High Court in 311 ITR 266 (P&H). He submitted that no such orders have been passed by the Assessing Officer and for reason alone the order of the ld. AO does not stand. He therefore submitted that, the learned and CIT – A has also rightly quashed the order of the assessing officer that before making the as…

CIT v. Belapur Sugar & Allied Industries Ltd. (141 ITR 404) — Cited in 19 Judgments | BharatTax