CIT v. Calcutta Knitwears, Ludhiana

6 SCC 444Supreme Court of India2014#3393 most cited

What is CIT v. Calcutta Knitwears, Ludhiana authority for?

The satisfaction note recorded by the Assessing Officer is crucial for assuming jurisdiction under section 153C of the Income Tax Act. Failure to record a specific satisfaction note and provide it to the assessee invalidates proceedings under section 153C.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2014 to 2025.

Also referred to as

CIT v. Calcutta Knitwears · section 153C · section 132 · satisfaction note · search and seizure · jurisdiction · seized material · assessment procedure · income tax act

Sections most often in play

Section 153CSection 132Section 143(3)Section 153ASection 139Section 142(1)Section 144Section 40A(3)
Read the full judgment

Issues it is cited on

section 250ofsection 132(2)section 132(1)(a)section 43(b)section 3(b)section 34(1)(iv)section 36(va)section 65aactual payment basissection 2(12a)section 43b(b)section 153(c)(1)

Judgments citing CIT v. Calcutta Knitwears, Ludhiana

Pr. Commissioner of Income Tax vs. Smt. G. Lakshmi Aruna

ITA/705/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 153CSection 153DSection 260A

…ue of validity of satisfaction note. Even otherwise, the requirement of recording of satisfaction note is clearly borne out of the provisions contained in Section 153C of the Act. The Hon’ble Supreme Court in the case of CIT vs. Calcutta Knitwears, (2014) 6 SCC 444 has held that the recording of satisfaction note is pre-requisite and the same must be prepared by the AO before the transmits the record to the other AO who has jurisdiction over such other person. Several High Courts have held that the provisions of Section 153C of the Act are pari materia to the provisions of Section 158BD of the Act, whic…

Pr. Commissioner of Income Tax vs. Shri. Gali Janardhana Reddy

ITA/704/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 148Section 153CSection 153DSection 260A

…ue of validity of satisfaction note. Even otherwise, the requirement of recording of satisfaction note is clearly borne out of the provisions contained in Section 153C of the Act. The Hon’ble Supreme Court in the case of CIT vs. Calcutta Knitwears, (2014) 6 SCC 444 has 63 held that the recording of satisfaction note is pre-requisite and the same must be prepared by the AO before the transmits the record to the other AO who has jurisdiction over such other person. Several High Courts have held that the provisions of Section 153C of the Act are pari materia to the provisions of Section 158BD of the Ac…

M/S Beltex Rubber India, Jalandhar vs. Income Tax Officer Ward- 1 (1), Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

ITA 9/ASR/2023[2019-20]Status: DisposedITAT Amritsar17 Mar 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(1)Section 250o

…ing a taxing statute. (Also see: Commissioner of Sales Tax, Uttar Pradesh v. The Modi Sugar Mills Ltd. 1961 (2) SCR 189.)" 47. Likewise, this court underlined the rule, regarding interpretation of taxing statutes, in CIT v. Calcutta Knitwears, Ludhiana [2014] 6 SCC 444. Recently, in Union of India v. Exide Industries Ltd. [2020] 116 taxmann.com 378/273 Taxman 189/425 ITR 1 (SC)/2020 (5) SCC 274 this court examined, and repelled a challenge to the constitutionality of section 43B, especially the provision requiring actual payment, in respect of leave encashment benefit of employees. The court observations in this…

M/S Beltex Rubber India, Jalandhar vs. Income Tax Officer Ward - 1 (1), Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

ITA 8/ASR/2023[2018-19]Status: DisposedITAT Amritsar17 Mar 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(1)Section 250o

…ing a taxing statute. (Also see: Commissioner of Sales Tax, Uttar Pradesh v. The Modi Sugar Mills Ltd. 1961 (2) SCR 189.)" 47. Likewise, this court underlined the rule, regarding interpretation of taxing statutes, in CIT v. Calcutta Knitwears, Ludhiana [2014] 6 SCC 444. Recently, in Union of India v. Exide Industries Ltd. [2020] 116 taxmann.com 378/273 Taxman 189/425 ITR 1 (SC)/2020 (5) SCC 274 this court examined, and repelled a challenge to the constitutionality of section 43B, especially the provision requiring actual payment, in respect of leave encashment benefit of employees. The court observations in this…

Navodia Times Private Limited, Jalandhar vs. Deputy Commissioner of Income Tax Circle-1, Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 192/ASR/2022[2018-19]Status: DisposedITAT Amritsar31 Jan 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 143Section 143(1)Section 234CSection 250oSection 36

…ing a taxing statute. (Also see: Commissioner of Sales Tax, Uttar Pradesh v. The Modi Sugar Mills Ltd. 1961 (2) SCR 189.)" 47. Likewise, this court underlined the rule, regarding interpretation of taxing statutes, in CIT v. Calcutta Knitwears, Ludhiana [2014] 6 SCC 444. Recently, in Union of India v. Exide Industries Ltd. [2020] 116 taxmann.com 378/273 Taxman 189/425 ITR 1 (SC)/2020 (5) SCC 274 this court examined, and repelled a challenge to the constitutionality of section 43B, especially the provision requiring actual payment, in respect of leave encashment benefit of employees. The court observations in this…

Royal Furnisher, Jammu vs. Assesing Officer Ward- 2 (2), Jammu

In the result appeal of the assessee bearing ITA No

ITA 54/ASR/2022[2018-19]Status: DisposedITAT Amritsar20 Dec 2022AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 143(1)Section 2(24)(x)Section 250oSection 36Section 36(1)(va)Section 43B

…ing a taxing statute. (Also see: Commissioner of Sales Tax, Uttar Pradesh v. The Modi Sugar Mills Ltd. 1961 (2) SCR 189.)" 47. Likewise, this court underlined the rule, regarding interpretation of taxing statutes, in CIT v. Calcutta Knitwears, Ludhiana [2014] 6 SCC 444. Recently, in Union of India v. Exide Industries Ltd. [2020] 116 taxmann.com 378/273 Taxman 189/425 ITR 1 (SC)/2020 (5) SCC 274 this court examined, and repelled a challenge to the constitutionality of section 43B, especially the provision requiring actual payment, in respect of leave encashment benefit of employees. The court observations in this…

Vinod Kumar Tandon, Allahabad vs. DCIT(CPC), Begaluru

In the result, appeal of the assessee is dismissed

ITA 29/ALLD/2022[2018-19]Status: DisposedITAT Allahabad22 Nov 2022AY 2018-19
For Appellant: NoneFor Respondent: Sh. A.K. Singh, Sr. D.R
Section 139(1)Section 143(1)Section 143(1)(a)Section 234BSection 36(1)(va)Section 43B

…ing a taxing statute. (Also see: Commissioner of Sales Tax, Uttar Pradesh v. The Modi Sugar Mills Ltd. 1961 (2) SCR 189.)" 47. Likewise, this court underlined the rule, regarding interpretation of taxing statutes, in CIT v. Calcutta Knitwears, Ludhiana [2014] 6 SCC 444. Recently, in Union of India v. Exide Industries Ltd. [2020] 116 taxmann.com 378/273 Taxman 189/425 ITR 1 (SC)/2020 (5) SCC 274 this court examined, and repelled a challenge to the constitutionality of section 43B, especially the provision requiring actual payment, in respect of leave encashment benefit of employees. The court observations in this…

Income-Tax Officer, Ward - 12(1), Pune vs. M/S. Yash Associates, Pune

ITA 159/PUN/2018[2014-15]Status: DisposedITAT Pune05 Aug 2022AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.159/Pun/2018 िनधा"रणवष" / Assessment Year : 2014-15 The Income Tax Officer, M/S.Yash Associates, 401, 4Th Floor, Shreepal Ward-12(1), Pune. Vs . Chambers, 481/C, Shanivar Peth, Pune – 411030. Pan: Aaafy 6149 E Appellant/ Assessee Respondent /Revenue Cross Objection No.01/Pun/2022 (Arising Out Of Ita No.159/Pun/2018) िनधा"रणवष" / Assessment Year : 2014-15 The Income Tax Officer, M/S.Yash Associates, 401, 4Th Floor, Shreepal Ward-12(1), Pune. Vs. Chambers, 481/C, Shanivar Peth, Pune – 411030. Pan: Aaafy 6149 E Appellant/ Assessee Respondent /Revenue Assessee By Shri Rajiv Thakkar – Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 11/07/2022 Date Of Pronouncement 05/08/2022 आदेश/ Order Per S.S.Godara, Jm: This Revenue’S Appeal Ita No.159/Pun/218 With Assessee’S Cross Objection Co No.01/Pun/2022 For The A.Y. 2014-15, Arise Against The Cit(A)-8, Pune’S Order Dated 17.10.2017 Passed In Case No.Pn/Cit(A)-8/Acit Cir-12/293/2017-18/284, In Proceedings Under Section 143(3) Of The Income Tax Act, 1961. Heard Both The Parties. Case Files Perused.

Section 143(3)Section 80I

…(i) of the Act. 6. Faced with the situation, we adopt stricter interpretation in light of the foregoing non-obstante provision and reject the assessee’s contentions as per of hon’ble apex court’s recent decision in CIT Vs. Calcutta Knitwears, Ludhiana [2014] 6 SCC 444 (SC), CCE Vs. Dilip Kumar [2018] 9 SCC 1 (SC) (FB) and PCIT Vs. Wipro Ltd. [2022] 140 taxmann.com 223 (SC). 7. Learned counsel at this stage once again reiterated his vehement contentions in light of section 115JC read with sec 115JD(1) of the Act(supra). He could hardly rebut the fact that ITA No.159/PUN/2018 & C.O.No.01/PUN/2022 Yash Associates,…

The Principal Commissioner of Income Tax III, Bangalore vs. M/S Wipro Limited

C.A. No.-001449-001449 - 2022Supreme Court11 Jul 2022

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 10BSection 139(1)Section 72

…d purpose of statute and that the exemption provisions must be construed strictly and by a strict interpretation. Reliance is placed on the judgments of this Court in the case of Commissioner of Income Tax-III v. Calcutta Knitwears, Ludhiana (2014) 6 SCC 444 and Commissioner of Customs (Import), Mumbai v. Dilip Kumar and Company and others (2018) 9 SCC 1. 3.10 Making the above submissions and relying upon the aforesaid decisions, it is prayed to allow the present appeal. 4. The present appeal is vehemently opposed by Shri S. Ganesh, learned Senior Advocate appearing on behalf of the respondent…

Assistant Commissioner of Income Tax Circle - 2(3), Bangaluru vs. Shri T.H Suresh Babu, Bellary

In the result, the appeal by the revenue is dismissed

ITA 1890/BANG/2018[2010-11]Status: DisposedITAT Bangalore06 Apr 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri Priyadarshi Mishra, Addl. CIT(DR)(ITAT), BengaluruFor Respondent: Shri Sivaprasad Reddy, ITP
Section 133A(5)Section 139(1)Section 143(2)Section 153Section 153ASection 153A(1)Section 153CSection 153C(1)

…Pvt. Ltd. v. Pr. CIT,, (2020) 423 ITR 281 (SC) wherein on similar set of facts and circumstances, the Supreme Court exhaustively examined the provisions of CBDT Circular No.21/2015, the Supreme Court’s decision in the case of CIT v. Calcutta Knitwears (2014) 6 SCC 444; decision of Delhi High Court in the case of Pepsi Food Pvt. Ltd. v. ACIT, (2014) 367 ITR 112 (Del). He drew our attention to various findings of the Supreme Court in the case of Super Malls Pvt. Ltd. (supra) wherein it was held as follows:- “In terms of section 153C, when Assessing Officer of searched person and third person is same, it is suffici…

M/S. Super Malls Private Limited vs. Principal Commissioner of Income Tax 8

C.A. No.-002006-002007 - 2020Supreme Court05 Mar 2020

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 132(1)Section 133ASection 153CSection 2

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS.2006-2007 OF 2020 (Arising out of SLP(C) Nos. 8449-50/2017) M/S SUPER MALLS PRIVATE LIMITED …APPELLANT VERSUS PRINCIPAL COMMISSIONER OF INCOME TAX 8, NEW DELHI …RESPONDENT WITH CIVIL APPEAL NOS.2008-2009 OF 2020 (Arising out of SLP(C) Nos. 8453-54/2017) CIVIL APPEAL NOS.2010-2011 OF 2020 (Arising out of SLP(C) Nos. 8451-52/2017) CIVIL APPEAL NOS.2012-2013 OF 2020 (Arising out of SLP(C) Nos. 8455-56/2017) J U D G M E N T M.R. SHAH, J. As common question of law and facts arise in this group of appeals, and are with respect to…

Commissioner of Income Tax 5 Mumbai vs. M/S. Essar Teleholdings Ltd. Through Its Manager

C.A. No.-002165-002165 - 2012Supreme Court31 Jan 2018

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Section 10Section 143(2)Section 14A

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.2165 OF 2012 COMMISSIONER OF INCOME TAX 5 MUMBAI … APPELLANT(S) VERSUS M/S. ESSAR TELEHOLDINGS LTD. THROUGH ITS MANAGER … RESPONDENT(S) WITH C.A.No.1429 of 2018 @ SLP(C) No. 36560 of 2012, C.A. No. 117 of 2015, C.A. No. 5101 of 2012, C.A. No. 118 of 2015, C.A. No. 6727 of 2015, C.A. No. 119 of 2015, C.A. No. 116 of 2015, C.A. No. 194 of 2015, C.A. No. 114 of 2015, C.A. No. 120 of 2015, C.A. No. 7395 of 2012, C.A. No. 7394 of 2012, C.A. No. 121 of 2015,…

Oil & Natural Gas Corp. Ltd vs. Commnr. of Income Tax

C.A. No.-000730-000730 - 2007Supreme Court01 Jul 2015
Section 160Section 24Section 24ASection 80B

…be no interpretation. In other words, we should read the statute as it is, without distorting or twisting its language. We may mention here that the literal rule of interpretation is not only followed by Judges and lawyers, but it is also 1 (2014) 6 SCC 444 Page 12 JUDGMENT 12 followed by the layman in his ordinary life. To give an illustration, if a person says ‘this is a pencil’, then he means that it is a pencil; and it is not that when he says that the object is a pencil, he means that it is a horse, donkey or an elephant. In other words, the literal rule of interpretation simply means that we m…

Commissioner of Income Tax vs. Raghubir Singh Garg

In the result, we hold that for the purpose of

ITA - 1420 / 2010HC Delhi27 Aug 2014
Section 132Section 158B

…Friends Portfolio Private Limited on 29th August, 2002. 7. The aforesaid reasoning and ratio of the tribunal is contrary to the law subsequently expounded by the Supreme Court in Commissioner of Income Tax-III versus Calcutta Knitwears, Ludhiana (2014) 6 SCC 444 wherein the relevant provisions of Chapter XIV-B of the Act were considered and it has been held that Section 158BD was a machinery provision inserted in the statute for the purpose of carrying out assessment of persons other than the searched persons. A satisfaction note regarding undisclosed income belonging to another person must be record…

Commissioner of Income Tax vs. Raghubir Singh Garg

In the result, we hold that for the purpose of

ITA/1420/2010HC Delhi27 Aug 2014
Section 132Section 158B

…Friends Portfolio Private Limited on 29th August, 2002. 7. The aforesaid reasoning and ratio of the tribunal is contrary to the law subsequently expounded by the Supreme Court in Commissioner of Income Tax-III versus Calcutta Knitwears, Ludhiana (2014) 6 SCC 444 wherein the relevant provisions of Chapter XIV-B of the Act were considered and it has been held that Section 158BD was a machinery provision inserted in the statute for the purpose of carrying out assessment of persons other than the searched persons. A satisfaction note regarding undisclosed income belonging to another person must be record…