CIT v. Cello Plast

209 Taxmann 617High Court2012#7048 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2021.

Judgments citing CIT v. Cello Plast

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-16(1), MUMBAI vs. M/S. ASIANET NEWS NETWORK PVT. LTD, MUMBAI

In the result, the appeal filed by the revenue is hereby dismissed

ITA 5664/MUM/2019[2013-14]Status: DisposedITAT Mumbai27 Sept 2021AY 2013-14

For Appellant: NoneFor Respondent: Shri Rajeev Harit (DR)

Section 14ASection 40Section 57Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.5664/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2013-14) बिधम/ ACIT, Circle-16(1) M/s. Asianet News Network Room No.439, 4th Floor, Pvt. Ltd. Vs. 2nd Floor, Jay Chambers Aayakar Bhavan, M.K. Road, Mumbai-400020. Service Roadvile Parle (E), Mumbai-400057. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAHCA3961A (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri Rajeev Harit (DR) Assessee by: None सुनवाई की तारीख / Date of Hearing: 11/08/2021 घोषणा की तारीख /Date of Pron…

DCIT (IT) - 4(3)(2), MUMBAI vs. WNS CAPITAL INVESTMENT, MUMBAI

In the result, the appeal, as also the CO, are dismissed

ITA 3851/MUM/2018[2009-10]Status: DisposedITAT Mumbai30 Apr 2021AY 2009-10

Section 195Section 195(1)Section 201Section 9(1)(i)

…t a party cannot be called upon the perform an impossible Act i.e. to comply with a provision not in force at the relevant time but introduced later by retrospective amendment. This is in accord with the view taken by this Court in CIT v/s. Cello Plast (2012) 209 Taxmann 617 – wherein this court has applied the legal maxim lex non cogit ad impossibilia (law does not compel a man to do what he cannot possibly perform) (e) in the present facts, the amendment by introduction of Explanation-6 to Section 9(1)(vi) of the Act took place in the year 2012 with retrospective effect from 1976. This could not be have been co…

ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

C.A. No.-008733-008734 - 2018Supreme Court02 Mar 2021

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 8733-8734 OF 2018 ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED …APPELLANT Versus THE COMMISSIONER OF INCOME …RESPONDENTS TAX & ANR. WITH CIVIL APPEAL NOS. 8735-8736 OF 2018 CIVIL APPEAL NOS. 8737-8941 OF 2018 CIVIL APPEAL NOS. 8942-8947 OF 2018 CIVIL APPEAL NOS. 8950-8953 OF 2018 CIVIL APPEAL NOS. 8948-8949 OF 2018 CIVIL APPEAL NO. 4419 OF 2012 CIVIL APPEAL NO. 4420 OF 2012 CIVIL APPEAL NO. 10114 OF 2013 CIVIL APPEAL NO. 10097 OF 2013 CIVIL…

M/S VIDAL HEALTH INSURANCE TPA PRIVATE LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX (OSD) , BANGALORE

In the result appeals for A

ITA 1213/BANG/2018[2011-12]Status: DisposedITAT Bangalore26 Feb 2020AY 2011-12

Bench: Smt. Beena Pillai & Shri. O.P. Meena

For Respondent: Shri. Ajay Rotti, C.A

Section 194JSection 201(1)Section 40Section 9(1)(iv)

…a party cannot be called upon to perform an impossible act i.e, to comply with a provision not in force at the relevant time but introduced later by retrospective amendment. This is in accordance with the view taken by this court in CIT vs Cello Plast (2012) 209 Taxmann 617-wherein this court has applied the legal maxim, Lex non cogit ad impossibilia (law does not compel a man to do what he cannot possibly perform. (e) In the present facts, the amendment introduced by Explanation-6 to section 9 (1) (vi) of the act took place in the year 2012 with retrospective effect from 1976. This could not have been contempla…

ACIT 16(1), MUMBAI vs. STAR DEN MEDIA SERVICES P.LTD, MUMBAI

In the result, appeal of the revenue is dismissed

ITA 7439/MUM/2016[2012-13]Status: DisposedITAT Mumbai17 Jul 2019AY 2012-13

Bench: Shri Pawan Singh & Shri G. Manjunathaacit-16(1) M/S Star Den Media Services P. Room No. 439, Ltd., Star House, Urmi Estate, Vs. Aayakar Bhavan, 95, Ganpatrao Kadam Marg, M.K. Road, Lower Parel (W), Mumbai-400020 Mumbai-400013. Pan: Aaccd7658Q Appellant Respondent Cross Objection No. 94/Mum/2018 (Assessment Year 2012-13) M/S Star Den Media Services P. Acit-16(1) Ltd., Star House, Urmi Estate, Room No. 439, Vs. 95, Ganpatrao Kadam Marg, Aayakar Bhavan, Lower Parel (W), M.K. Road, Mumbai-400013. Mumbai-400020 Pan: Aaccd7658Q Appellant Respondent Appellant By : Shri R. Manjunatha Swamy (Dr) Respondent By : Shri Manish Kunth (Ar) Date Of Hearing : 09.07.2019 Date Of Pronouncement : 17.07.2019 Order Under Section 254(1)Of Income Tax Act

For Appellant: Shri R. Manjunatha Swamy (DR)For Respondent: Shri Manish Kunth (AR)

Section 194CSection 194JSection 254(1)Section 40Section 9(1)(vi)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ACIT-16(1) M/s Star Den Media Services P. Room No. 439, Ltd., Star House, Urmi Estate, Vs. Aayakar Bhavan, 95, Ganpatrao Kadam Marg, M.K. Road, Lower Parel (W), Mumbai-400020 Mumbai-400013. PAN: AACCD7658Q Appellant Respondent Cross Objection No. 94/Mum/2018 (Assessment Year 2012-13) M/s Star Den Media Services P. ACIT-16(1) Ltd., Star House, Urmi Estate, Room No. 439, Vs. 95, Ganpatrao Kadam Marg, Aayakar Bhavan, Lower Parel (W), M.K. Road, Mumbai-400013. Mumbai-400020 PAN: AA…

GE CAPITAL SERVICES INDIA,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 2066/DEL/2015[2010-11]Status: DisposedITAT Delhi14 May 2019AY 2010-11

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[A.Y 2010-11] Ge Capital Services India Vs. The Dy. C.I.T 401& 402, 4Th Floor, Circle - 10(1) Aggarwal Millennium Tower, New Delhi E-1, 2, 3 Netaji Subhash Place, Pitampura, New Delhi Pan: Aaacg 0239 L [Appellant] [Respondent]

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri H.K. Choudhary, CIT-DR

Section 143(3)Section 14ASection 234DSection 244A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I-2’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI KULDIP SINGH, JUDICIAL MEMBER [A.Y 2010-11] GE Capital Services India Vs. The Dy. C.I.T 401& 402, 4th Floor, Circle - 10(1) Aggarwal Millennium Tower, New Delhi E-1, 2, 3 Netaji Subhash Place, Pitampura, New Delhi PAN: AAACG 0239 L [Appellant] [Respondent] Assessee by : Shri Sachit Jolly, Adv Shri Aarush Bhatia, Adv Revenue by : Shri H.K. Choudhary, CIT-DR Date of Hearing : 07.05.2019 Date of Pronouncement : 14.05.2019 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER, This appeal by th…

ASIANET NEWS NETWORK P.LTD,MUMBAI vs. ASST CIT CIR 16(1), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 7318/MUM/2016[2012-13]Status: DisposedITAT Mumbai28 Mar 2019AY 2012-13

Bench: Shri Mahavir Singh, Jm & Shri G. Manjunatha, Am M/S.Asianet News Network P. Ltd., Vs. Assistant Commissioner Of 2Nd Floor, B-Wing, Income Tax, Circle 16(1), Jay Chambers, Service Road Mumbai Vile Parle (East), Mumbai – 400 057 Pan/Gir No. Aahca3961A Appellant) .. Respondent) Assistant Commissioner Of Vs. M/S.Asianet News Network P. Ltd., 2Nd Floor, B-Wing, Income Tax, Circle 16(1), Mumbai Jay Chambers, Service Road Vile Parle (East), Mumbai – 400 057 Pan/Gir No. Aahca3961A Appellant) .. Respondent)

Section 143(3)Section 14ASection 194JSection 40Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “A ”, BENCH MUMBAI BEFORE SHRI MAHAVIR SINGH, JM & SHRI G. MANJUNATHA, AM M/s.Asianet News Network P. Ltd., Vs. Assistant Commissioner of 2nd Floor, B-Wing, Income Tax, Circle 16(1), Jay Chambers, Service Road Mumbai Vile Parle (East), Mumbai – 400 057 PAN/GIR No. AAHCA3961A Appellant) .. Respondent) Assistant Commissioner of Vs. M/s.Asianet News Network P. Ltd., 2nd Floor, B-Wing, Income Tax, Circle 16(1), Mumbai Jay Chambers, Service Road Vile Parle (East), Mumbai – 400 057 PAN/GIR No. AAHCA3961A Appellant) .. Respondent) CO No.89/Mum/2018 M/s.Asianet News Network P. Ltd.,…

EPRSS PREPAID RECHARGE SERVICES INDIA P. LTD.,,PUNE vs. INCOME-TAX OFFICER,,

In the result, both the appeals of assessee are allowed

ITA 828/PUN/2016[2011-12]Status: DisposedITAT Pune24 Oct 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.828/Pun/2016 यििाारण वषा / Assessment Year : 2011-12 Eprss Prepaid Recharge Services India P. Ltd., 207, Kpct Commercial Complex, Fatima Nagar, Wanowrie, अऩीऱाथी/Appellant Pune – 411013 …. Pan:Aabce5025H Vs. The Income Tax Officer, …. प्रत्यथी / Respondent Ward – 1(4), Pune

For Appellant: Shri Kishore PhadkeFor Respondent: S/Shri Ajay Modi and Rajeev Kumar, CIT

Section 143(3)Section 40Section 9(1)(vi)

…regard, we find support from the ratio laid down by the Hon‟ble Bombay High Court in CIT Vs. M/s. NGC Networks (India) Pvt. Ltd. (supra). The Hon‟ble High Court applied the ratio laid down by the Hon‟ble Bombay High Court itself in CIT Vs. Cello Plast (2012) 209 Taxmann 617 (Bom), wherein the legal maxim lex non cogit ad impossibillia (law does not compel a man to do what he cannot possibly perform) was applied and upheld the order of Tribunal, wherein it was held that a party cannot be called upon to perform an impossible act i.e. to comply with a provision not in force at the relevant time but introduced later…

EPRSS PREPAID RECHARGE SERVICES INDIA P. LTD.,,PUNE vs. INCOME-TAX OFFICER,,

In the result, both the appeals of assessee are allowed

ITA 1204/PUN/2016[2010-11]Status: DisposedITAT Pune24 Oct 2018AY 2010-11

For Appellant: Shri Kishore PhadkeFor Respondent: S/Shri Ajay Modi and Rajeev Kumar, CIT

Section 143(3)Section 40Section 9(1)(vi)

M/S. SATELITE TELEVISION ASIAN REGION LTD.,MUMBAI vs. DDIT (INT. I.T) 2(1), MUMBAI

In the result, all the appeals by the assessee and the Revenue are partly

ITA 6604/MUM/2004[2001-2002]Status: DisposedITAT Mumbai05 Oct 2018AY 2001-2002

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm

Section 195Section 197Section 40Section 9Section 9(1)(i)

…that a party cannot be called upon to perform animpossible Act i.e. to comply with a provision not in force at the relevant time but introduced later by retrospective amendment.This is in accord with the view taken by this Court in CIT v/s. CelloPlast (2012) 209 Taxmann 617 – wherein this Court has applied the legal maxim lex non cogit ad impossibilia (law does not compel a man to do what he cannot possibly perform). M/s. Satellite Television Asian Region Ltd., (e) In the present facts, the amendment by introduction of Explanation¬6 to Section 9(1)(vi) of the Act took place in the year 2012 with retrospective ef…

SITI CABLE NETWORK LTD,MUMBAI vs. ASST CIT RG 11(1), MUMBAI

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

ITA 6961/MUM/2014[2004-05]Status: DisposedITAT Mumbai26 Sept 2018AY 2004-05

Bench: Shri R.C. Sharma & Shri Sandeep Gosainm/S. Siti Cable Network Ltd. Acit, Range -11(1) (Partly Mrged With Dish Tv India Ltd.) Room No. 439, 4Th Floor 135,Continental Building Vs. Aayakar Bhavan, M.K. Road Dr. Annie Besant Road Mumbai 400020 Worli, Mumbai 400018 Pan – Aaaca5478M Appellant Respondent Appellant By: Shri Vijay Mehta Respondent By: Shri Ashish Kumar Date Of Hearing: 25.07.2018 Date Of Pronouncement: 26.09.2018 O R D E R Per Sandeep Gosain, Jm This Appeal Filed By Revenue Is Directed Against The Order Of The Cit(A)-3, Mumbai Dated 15.09.2014 & It Relates To A.Y. 2005-05. 2. The Brief Facts Of The Case Are That The Assessee Is Engaged In The Business Of Rendering Cable Network Services (Called Multi System Operator) To Cable Operators, Subscribers, Franchisee & Affiliates, Etc. The Original Return Of Income Was Filed By The Assessee On 31.10.2004 Showing Loss Of `83,73,94,340/-. The Assessment Was Completed Under Section 143(3) Vide Order Dated 22.12.2006 Assessing The Total Income At `249,53,53,900/- By Adding Subscription Income Of `356,32,58,864/- & Disallowing Write Off Of Loan & Advances Of `5,09,64,244/- & Write Of Off Inventories Of Band Width Charges Of `2,23,59,985/-. The Learned Cit(A), Vide Order Dated 23.03.2007 & His Order Under Section 154 Dated 15.06.2007 Deleted The Addition Of Subscription Income & Inventories

For Appellant: Shri Vijay MehtaFor Respondent: Shri Ashish Kumar

Section 143(3)Section 154Section 36(1)(vii)Section 9(1)(vi)

…with a provision not in force at the relevant time but introduced later by retrospective amendment and the Hon'ble Bombay High Court while reaching to the said conclusion has also consider the view taken by the Court in the case of CIT vs. Cello Plast (2012) 209 Taxmann 617 wherein the court has applied the legal maxim lex non cogit ad impossibilia. Respectfully following the ratio laid down in the above decision, we allow this ground. 19. In the result, the appeal filed by the assessee is allowed. Order pronounced in the open court on 26th September, 2018. (R.C. Sharma) Judicial Member Mumbai, Dated: 26 Septe…

SMT SARBANI GUPTA,KOLKATA vs. ACIT, CIR-49, KOLKATA, KOLKATA

In the result, the appeal of both the assessee’s are partly allowed

ITA 720/KOL/2015[2009-2010]Status: DisposedITAT Kolkata21 Aug 2018AY 2009-2010

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 54E

…आयकर अपील"य अधीकरण, "यायपीठ – “A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA (सम") "ी ऐ. ट". वक", "यायीक सद"य एवं डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 720/Kol/2015 Assessment Years: 2009-10 Smt. Sarbani Gupta (PAN:AOHPG7404B) Vs. Assistant Commissioner of Income-tax, Circle-49, Kolkata. Appellant Respondent & I.T.A. No. 719/Kol/2015 Assessment Years: 2009-10 Smt. Saki Gupta (PAN:AHBPG7064G) Vs. Assistant Commissioner of Income-tax, Circle-49, Kolkata. Appellant Respondent Date of Hearing 13.06.2018 Date of Pronouncement 21.08.2…

SMT SAKI GUPTA,KOLKATA vs. ACIT, CIR-49, KOLKATA, KOLKATA

In the result, the appeal of both the assessee’s are partly allowed

ITA 719/KOL/2015[2009-2010]Status: DisposedITAT Kolkata21 Aug 2018AY 2009-2010

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 54E

DCIT 14(1)(2), MUMBAI vs. CHEMICAL PROCESS PIPING P.LTD, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 1503/MUM/2016[2010-11]Status: DisposedITAT Mumbai24 Jul 2018AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Dcit 14(1)(2) Vs. M/S. Chemical Process Room No.470, 4Th Floor Piping Pvt. Ltd., Aayakar Bhavan Cpe Plots, Bsd Marg Maharshikarve Road Off. Sion Trombay Road Mumbai – 400 020 Govandi, Mumbai – 400 088 Pan/Gir No. Aaccc6212D Appellant) .. Respondent)

Section 143(3)Section 195Section 40Section 9Section 9(2)

…at a party cannot be called upon to perform an impossible Act i.e. to comply with a provision not in force at the relevant time but introduced later by retrospective amendment. This is in accord with the view taken by this Court in CIT v/s. Cello Plast (2012) 209 Taxmann 617 wherein this Court has applied the legal maxim lex non cogit ad impossibilia (law does not compel a man to do what he cannot possibly perform). (e) In the present facts, the amendment by introduction of Explanation-6 to Section 9(1)(vi) of the Act took place in the year 2012 with retrospective effect from 1976. This could not be have been con…

ASST CIT 16(1), MUMBAI vs. STAR DEN MEDIA SERVICES P.LTD, MUMBAI

ITA 1311/MUM/2016[]Status: DisposedITAT Mumbai08 Jun 2018

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm Asstt. Commissioner Of Income- M/S Star Den Media Services Pvt. Tax-16(1), Room No. 439, 4Th Ltd. 7Th Floor, Blue Wave, बिधम/ Floor, Aayakar Bhavan, M.K. Off Link Road, Road, Mumbai-400020 Mahalaxmim, Beh Kumer Vs. Chambers, Andheri (W), Mumbai-400053 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaccd7658Q (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri Manish Kanth, A.RFor Respondent: Shri V. Justin, D.R

Section 143(2)Section 143(3)Section 144C(5)Section 40Section 9(1)(vi)

…at a party cannot be called upon to perform an impossible Act i.e. to comply with a provision not in force at the relevant time but introduced later by retrospective amendment. This is in accord with the view taken by this Court in CIT v/s. Cello Plast (2012) 209 Taxmann 617- wherein this Court has applied the legal maxim lex non cogit ad, impossibilia (law does not compel a man to do what he cannot possibly perform). (e) In the present f acts, the amendment by introduction of Explanation-6 to Section 9(1)(vi) of the Act took place in the year 2012 with retrospective effect from 1976. This could not be have been…

THE ITO-2(2), INDORE vs. SMT. MOHAN BAI POKHRANA, INDORE

In the result, appeal of the Revenue is dismissed

ITA 468/IND/2013[2009-10]Status: DisposedITAT Indore24 May 2017AY 2009-10

Bench: Shri C.M. Garg, Jm & Shri O.P.Meena, Am आ.अ.सं./ I.T.A. No.468/Ind/2013 "नधा"रण वष"/ Assessment Year: 2009-10

Section 54BSection 54ESection 54F

…ITO 2(2) Indore v. Smt. Mohan Bai Pokhrana/ I.T.A. No.468/Ind/2013/A.Y. 09-10 Page 1 of 14 आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE च""मोहन गग", "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M. GARG, JM, AND SHRI O.P.MEENA, AM आ.अ.सं./ I.T.A. No.468/Ind/2013 "नधा"रण वष"/ Assessment Year: 2009-10 Income Tax Officer, Vs. Smt. Mohan Bai Pokhrana 2(2) Indore 225, Textile Clerk Colony Indore "था.ले.सं./PAN: ACCPP 7087N अपीलाथ" /Appellant ""यथ" /Respondent Shri Mohd. Javed, Sr. अपीलाथ" क" ओर से/Appellant by D.R. Shri S.N. Agarwal, CA ""यथ" क"…