CIT v. Enron Expat Services Inc.

192 CTR 50Reported decision2010#4149 most cited
29

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Also reported as

194 Taxmann 70330 ITR 496

Sections most often in play

Section 153CSection 153ASection 143(3)Section 192(3)Section 201(1A)Section 220(2)Section 132Section 147

Issues it is cited on

section 192(1)section 100section 191profit split methodbright line testsection 158bb(1)resale price methodsection 36(l)(va)retraction of statementamp expendituresection 92esection 92(1)

Judgments citing CIT v. Enron Expat Services Inc.

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2778/MUM/2024[2019-20]Status: DisposedITAT Mumbai27 Nov 2024AY 2019-20

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

…oyees, the entire TDS is duly deducted by the end of the financial year and the same is deposited by 5th April. 12) In this regard, the Appellant relies on the decision of the Uttarakhand High Court in the case of CIT v. Enron Expat Services Inc. reported in 330 ITR 496 wherein it was held as under: 4. It is true that sub-section (1) of section 192 of the Act contemplates deduction of income- tax at the time of payment and at the same time, section 201(14) deals with a situation when tax is not deducted, but sub-section (3) of section 192 is a part of section 192 required to be read with sub-section (1) thereof…

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2777/MUM/2024[2018-19]Status: DisposedITAT Mumbai27 Nov 2024AY 2018-19

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 2771 to 2778/Mum/2024 (A.Ys: 2012-13 to 2019-20) DCIT, TDS The Great Eastern Vs. Circle – 2(3) Shipping Co. Ltd., MTNL Bldg, Cumbala M/s. Kalyaniwalla & Hill, Peddar Road, Mistry LLP, Esplanade Mumbai + 400 026. House, 2nd Floor, 29, Hazarimal Somani Marg, Fort, Mumbai – 400 001. PAN/GIR No. AAACT1565C (Applicant) (Respondent) Assessee by Shri Jeet Kumar, Adv., Shri Yasmin Dastur Revenue by Shri nagnath Bhimroa Pasale, CIT(DR) सुनवाई क" तारीख/Date of Hearing 13.11.202…

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2776/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Nov 2024AY 2017-18

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 2771 to 2778/Mum/2024 (A.Ys: 2012-13 to 2019-20) DCIT, TDS The Great Eastern Vs. Circle – 2(3) Shipping Co. Ltd., MTNL Bldg, Cumbala M/s. Kalyaniwalla & Hill, Peddar Road, Mistry LLP, Esplanade Mumbai + 400 026. House, 2nd Floor, 29, Hazarimal Somani Marg, Fort, Mumbai – 400 001. PAN/GIR No. AAACT1565C (Applicant) (Respondent) Assessee by Shri Jeet Kumar, Adv., Shri Yasmin Dastur Revenue by Shri nagnath Bhimroa Pasale, CIT(DR) सुनवाई क" तारीख/Date of Hearing 13.11.202…

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2775/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 Nov 2024AY 2016-17

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 2771 to 2778/Mum/2024 (A.Ys: 2012-13 to 2019-20) DCIT, TDS The Great Eastern Vs. Circle – 2(3) Shipping Co. Ltd., MTNL Bldg, Cumbala M/s. Kalyaniwalla & Hill, Peddar Road, Mistry LLP, Esplanade Mumbai + 400 026. House, 2nd Floor, 29, Hazarimal Somani Marg, Fort, Mumbai – 400 001. PAN/GIR No. AAACT1565C (Applicant) (Respondent) Assessee by Shri Jeet Kumar, Adv., Shri Yasmin Dastur Revenue by Shri nagnath Bhimroa Pasale, CIT(DR) सुनवाई क" तारीख/Date of Hearing 13.11.202…

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2774/MUM/2024[2015-16]Status: DisposedITAT Mumbai27 Nov 2024AY 2015-16

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 2771 to 2778/Mum/2024 (A.Ys: 2012-13 to 2019-20) DCIT, TDS The Great Eastern Vs. Circle – 2(3) Shipping Co. Ltd., MTNL Bldg, Cumbala M/s. Kalyaniwalla & Hill, Peddar Road, Mistry LLP, Esplanade Mumbai + 400 026. House, 2nd Floor, 29, Hazarimal Somani Marg, Fort, Mumbai – 400 001. PAN/GIR No. AAACT1565C (Applicant) (Respondent) Assessee by Shri Jeet Kumar, Adv., Shri Yasmin Dastur Revenue by Shri nagnath Bhimroa Pasale, CIT(DR) सुनवाई क" तारीख/Date of Hearing 13.11.202…

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2773/MUM/2024[2014-15]Status: DisposedITAT Mumbai27 Nov 2024AY 2014-15

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL "G" BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 2771 to 2778/Mum/2024 (A.Ys: 2012-13 to 2019-20) The Great Eastern Shipping Co. Ltd., M/s. Kalyaniwalla & Mistry LLP, Esplanade House, 2nd Floor, 29, Hazarimal Somani Marg, Fort, Mumbai – 400 001. Vs. DCIT, TDS Circle - 2(3) MTNL Bldg, Cumbala Hill, Peddar Road, Mumbai + 400 026. PAN/GIR No. AAACT1565C (Applicant) (Respondent) Assessee by Shri Jeet Kumar, Adv., Shri Yasmin Dastur Revenue by Shri naganth Bhimroa Pasale, CIT(DR) सुनवाई की तारीख/Date of Hearing 13.11.2024 घ…

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2771/MUM/2024[2012-13]Status: DisposedITAT Mumbai27 Nov 2024AY 2012-13

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

…oyees, the entire TDS is duly deducted by the end of the financial year and the same is deposited by 5th April. 12) In this regard, the Appellant relies on the decision of the Uttarakhand High Court in the case of CIT v. Enron Expat Services Inc. reported in 330 ITR 496 wherein it was held as under: 4. It is true that sub-section (1) of section 192 of the Act contemplates deduction of income- tax at the time of payment and at the same time, section 201(14) deals with a situation when tax is not deducted, but sub-section (3) of section 192 is a part of section 192 required to be read with sub-section (1) thereof…

JOHN DISTILLERIES PVT LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

ITA 987/BANG/2023[2016-17]Status: DisposedITAT Bangalore24 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…under the Act. If an assessee, under a mistake, misconception or on not being properly instructed, is over-assessed, the authorities under the Act are required to assist him and ensure that only legitimate taxes due are collected." 9. In the case of Snehlata 192 CTR 50, Hon’ble J&K High Court held that "when the substantive law confers a benefit on the assessee under a statute, it cannot be taken away by the adjudicatory authority on mere technicalities. It is settled proposition of law that no tax can be levied or recovered without authority of law. Article 265 of the Constitution of India and section 114 of th…

JOHN DISTILLERIES PVT LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

ITA 986/BANG/2023[2015-16]Status: DisposedITAT Bangalore24 Jul 2024AY 2015-16
For Appellant: Sri T.M. Shivakumar

…r the Act. If an assessee, under a\nmistake, misconception or on not being properly instructed, is over-assessed, the\nauthorities under the Act are required to assist him and ensure that only legitimate\ntaxes due are collected.\"\n9. In the case of Snehlata 192 CTR 50, Hon’ble J&K High Court held that \"when\nthe substantive law confers a benefit on the assessee under a statute, it cannot be\ntaken away by the adjudicatory authority on mere technicalities. It is settled\nproposition of law that no tax can be levied or recovered without authority of\nlaw. Article 265 of the Constitution of India and section 114…

JOHN DISTILLERIES PVT LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, BANGALORE

ITA 983/BANG/2023[2012-13]Status: DisposedITAT Bangalore24 Jul 2024AY 2012-13

…r the Act. If an assessee, under a\nmistake, misconception or on not being properly instructed, is over-assessed, the\nauthorities under the Act are required to assist him and ensure that only legitimate\ntaxes due are collected.\"\n9. In the case of Snehlata 192 CTR 50, Hon’ble J&K High Court held that \"when\nthe substantive law confers a benefit on the assessee under a statute, it cannot be\ntaken away by the adjudicatory authority on mere technicalities. It is settled\nproposition of law that no tax can be levied or recovered without authority of\nlaw. Article 265 of the Constitution of India and section 114…

JOHN DEVELOPERS ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

ITA 847/BANG/2023[2016-17]Status: DisposedITAT Bangalore24 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…under the Act. If an assessee, under a mistake, misconception or on not being properly instructed, is over-assessed, the authorities under the Act are required to assist him and ensure that only legitimate taxes due are collected." 9. In the case of Snehlata 192 CTR 50, Hon’ble J&K High Court held that "when the substantive law confers a benefit on the assessee under a statute, it cannot be taken away by the adjudicatory authority on mere technicalities. It is settled proposition of law that no tax can be levied or recovered without authority of law. Article 265 of the Constitution of India and section 114 of th…

JOHN DEVELOPERS ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

ITA 846/BANG/2023[2015-16]Status: DisposedITAT Bangalore24 Jul 2024AY 2015-16

…under the Act. If an assessee, under a mistake, misconception or on not being properly instructed, is over-assessed, the authorities under the Act are required to assist him and ensure that only legitimate taxes due are collected." 9. In the case of Snehlata 192 CTR 50, Hon’ble J&K High Court held that \"when the substantive law confers a benefit on the assessee under a statute, it cannot be taken away by the adjudicatory authority on mere technicalities. It is settled proposition of law that no tax can be levied or recovered without authority of law. Article 265 of the Constitution of India and section 114 of t…

JOHN DEVELOPERS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

ITA 845/BANG/2023[2014-15]Status: DisposedITAT Bangalore24 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…under the Act. If an assessee, under a mistake, misconception or on not being properly instructed, is over-assessed, the authorities under the Act are required to assist him and ensure that only legitimate taxes due are collected." 9. In the case of Snehlata 192 CTR 50, Hon’ble J&K High Court held that "when the substantive law confers a benefit on the assessee under a statute, it cannot be taken away by the adjudicatory authority on mere technicalities. It is settled proposition of law that no tax can be levied or recovered without authority of law. Article 265 of the Constitution of India and section 114 of th…

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

ITA 841/BANG/2023[2014-15]Status: DisposedITAT Bangalore24 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…under the Act. If an assessee, under a mistake, misconception or on not being properly instructed, is over-assessed, the authorities under the Act are required to assist him and ensure that only legitimate taxes due are collected." 9. In the case of Snehlata 192 CTR 50, Hon’ble J&K High Court held that "when the substantive law confers a benefit on the assessee under a statute, it cannot be taken away by the adjudicatory authority on mere technicalities. It is settled proposition of law that no tax can be levied or recovered without authority of law. Article 265 of the Constitution of India and section 114 of th…

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1) , BANGALORE

In the result, appeals of the assessee in ITA No

ITA 840/BANG/2023[2013-14]Status: DisposedITAT Bangalore24 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…under the Act. If an assessee, under a mistake, misconception or on not being properly instructed, is over-assessed, the authorities under the Act are required to assist him and ensure that only legitimate taxes due are collected." 9. In the case of Snehlata 192 CTR 50, Hon’ble J&K High Court held that "when the substantive law confers a benefit on the assessee under a statute, it cannot be taken away by the adjudicatory authority on mere technicalities. It is settled proposition of law that no tax can be levied or recovered without authority of law. Article 265 of the Constitution of India and section 114 of th…

M/S. PAUL RESORTS & HOTELS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

ITA 839/BANG/2023[2012-13]Status: DisposedITAT Bangalore24 Jul 2024AY 2012-13

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…under the Act. If an assessee, under a mistake, misconception or on not being properly instructed, is over-assessed, the authorities under the Act are required to assist him and ensure that only legitimate taxes due are collected." 9. In the case of Snehlata 192 CTR 50, Hon’ble J&K High Court held that "when the substantive law confers a benefit on the assessee under a statute, it cannot be taken away by the adjudicatory authority on mere technicalities. It is settled proposition of law that no tax can be levied or recovered without authority of law. Article 265 of the Constitution of India and section 114 of th…

M/S. PAUL RESORTS & HOTELS PVT. LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

ITA 838/BANG/2023[2011-12]Status: DisposedITAT Bangalore24 Jul 2024AY 2011-12

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…under the Act. If an assessee, under a mistake, misconception or on not being properly instructed, is over-assessed, the authorities under the Act are required to assist him and ensure that only legitimate taxes due are collected." 9. In the case of Snehlata 192 CTR 50, Hon’ble J&K High Court held that "when the substantive law confers a benefit on the assessee under a statute, it cannot be taken away by the adjudicatory authority on mere technicalities. It is settled proposition of law that no tax can be levied or recovered without authority of law. Article 265 of the Constitution of India and section 114 of th…

TARUNA MAHESHWARI,JAIPUR vs. ITO WD 7(2), JPR, JAIPUR

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

ITA 111/JPR/2024[2022-23]Status: DisposedITAT Jaipur03 Jun 2024AY 2022-23

Bench: The Hearing Of Appeal.”

For Appellant: M/S Suhani Maharwal, CAFor Respondent: Smt. Monisha Chaudhary, Addl.CIT
Section 115Section 115BSection 139Section 143(1)Section 3Section 80C

…due to him. In case of Ram Lal vs Rewa Coalfield Limited AIR 1962 SC 361, it was held that state authorities should not raise technical grounds if the citizen have a lawful right, which is being denied to them merely on technical ground. In case of Sneh Lata 192 CTR 50 it was held that when a substantive law confers a benefit to the assessee under a statue it cannot be taken away by the authorities on mere technicalities. I also refer the decision of ITAT bench Jaipur in case of Rajesh Agarwal vs ITO in which this bench has allowed the benefit of deduction u/s 80JJA in spite of filing of Form 10DA belatedly. Hon…

GAYATRI COMMERCIAL PREMISES CO-OP SOCIETY LTD,MUMBAI vs. CPC/ITO.22(1)(4), MUMBAI

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

ITA 114/MUM/2023[2019-20]Status: DisposedITAT Mumbai31 May 2023AY 2019-20

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.114/Mum/2023 (निर्धारण वर्ा / Assessment Years: 2019-20) Gayatri Commercial Premises बिधम/ Cpc/Ito, 22 (1)(4) Co-Op, Society Ltd. 3Rd Floor, Piramal Chambers Vs. Unit No. 102/103, Behind Lalbaugh Mumbai- 400034 Mittal Ind. Estate Andheri Kurla Andheri (East) Mumbai- 400059 स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaaag5064D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri. N.R. Agarwal Revenue By: Shri. Krishna Kumar, (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 15/03/2023 घोषणा की तारीख /Date Of Pronouncement: 31/05/2023 आदेश/Order Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac Dated 13-12-2022 For Ay 2019-20 Confirming The Addition Of Rs. 93,20,286/-. 2. The Assessee Society Has Raised The Following Grounds Of Appeal Reads As Under: - “1. The Ld. Cit(A) Erred In Confirming The Addition Of Rs.93,20,286/- As A Business Income In Order Passed U/S 143(1) & 154 Of The Act By Cpc. 2. The Ld. Cit(A) Erred In Not Granting Deduction Under Mutuality Principal.” 3. The Regarding Ground No. 1, The Ld. Cit(A) Has Dismissed The Ground Of Appeal Of The Assessee By Observing As Under: - “The Ld. Cit(A) Has Rejected The Assessees’S The Ground Of Appeal By Observing At Para No. 7 Of The Impugned Order As Under:-

For Appellant: Shri. N.R. AgarwalFor Respondent: Shri. Krishna Kumar, (Sr. AR)
Section 143(1)

…g case laws:- a).Nirmala L. Mehta v/s A. Balsubramaniam CIT 269 ITR 1 (Bom) 4 A.Y. 2019-20 Gayatri Commercial Premises Co-Op Society Ltd. b).CIT v/s Archana R Dhanwatey 136 ITR 355 (Bom) c). Wipro Ltd v/s DCIT 382 ITR 179 (Karn) d).Smt Snehlata Jain v/s CIT 192 CTR 50 (J&K) e). TATA INDUSTRIES LTD vs. ITO dated 20th July, 2016,181 TTJ 0600 (Mumbai) Hon'ble bench has held in para 30 of the order as under:- 6. According to the Ld. AR, the assessee itself has offered disallowance in the return of income more than the exempt income earned and submitted that even if the assessee under misconception has over assesse…

DEVENDRA PRASAD TIWARI,JAIPUR vs. ITO 2(1), JAIPRUR, NCRB BUILDING

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

ITA 206/JPR/2022[2018-19]Status: DisposedITAT Jaipur16 Aug 2022AY 2018-19
For Appellant: Shri Sharwan Kumar GuptaFor Respondent: Smt. Monisha Choudhary, JCIT
Section 143(1)Section 154Section 234A

…e further submitted that it is not the first year of claim of house loan interest but the assessee is claiming the same since 2010 when the loan was taken. To this effect, the ld. AR of the assessee relied on following decisions. 1. Smt. Sneh Lata Jain vs CIT 192 CTR 50 (J&K) 2. Smt. Raj Rani Gulati vs CIT 69 DTR 122 (All) 3. CIT vs B.G. Shrik Construction Technology (P) Ltd. (Bom.) 395 ITR 371 4. Pr. CIT vs Ankit Metal & Power Ltd. 182 DTR 333 (Cal.) 5. Suresh Kumar Agarwal vs JCIT (ITA No. 1073 & 1074/JP/2018 dated 15-03-2022 – Jaipur Trib) – it has been held that ignorance of law is certain no excuse for a def…

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