CIT v. Hero Cycles (P.) Ltd.

228 ITR 463Supreme Court of India1997#318 most cited

What is CIT v. Hero Cycles (P.) Ltd. authority for?

A point not examined on facts or in law cannot be treated as a mistake apparent on record for rectification purposes.

262

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2011 to 2026.

Also referred to as

CIT v. Hero Cycles (P.) Ltd. · Hero Cycles · 228 ITR 463 · 94 Taxmann 271 · mistake apparent on record · rectification · point not examined · facts or law · Section 143(3) · Section 14A

Also reported as

94 Taxmann 271

Sections most often in play

Section 143(3)Section 153ASection 115JBSection 14ASection 153DSection 153B(1)(b)Section 250Section 148

Issues it is cited on

section 234e(1)installation pesection 119(1)use of equipmentsection 253(2)dependent agent pesection 119(2)(a)section 44dagency peservice pefunctional analysissection 200a(1)(c)

Judgments citing CIT v. Hero Cycles (P.) Ltd.

Cummins Technologies India (P) Ltd., Dewas vs. ACIT Circle 1(1), Ujjain

In the result, the appeal of the assesse is allowed

ITA 982/IND/2019[2015-16]Status: DisposedITAT Indore30 Nov 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicommins Technologies India Acit, Circle -1(1) Private Limited Ujjain Vs. Industrial Area No.2, A.B. Road, M.P. (Appellant / Assessee) (Revenue) Pan: Aabct2018B Assessee By Shri Ketan Ved & Pinkesh Vakharia Ars Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 29.11.2023 Date Of Pronouncement 30.11.2023

Section 143(3)Section 144CSection 144C(5)

…n issued. 13.1 It is also important to note about the binding nature of CBDT circular on the Income-tax Authorities for which gainful guidance is taken from the decision of Hon’ble Supreme Court in the case of CIT v. Hero Cycles (P.) Ltd. [1997] 94 Taxman 271/228 ITR 463 wherein it was held that circulars bind the ITO but will not bind the appellate authority or the Tribunal or the Court or even the assessee. 13.2 In the case of UCO Bank v. CIT [1999] 104 Taxman 547/237 ITR 889 (SC), Hon’ble Supreme Court while dealing with the legal status of such circulars, observed thus (page 896): “Such instructions may be by…

Assistant Commissioner of Income Tax, Central Cricle-2(1), Nagpur vs. Shri Sunil Pratap Ahuja, Akols

Appeals of the Revenue are DISMISSED

ITA 87/NAG/2022[2014-15]Status: DisposedITAT Nagpur31 Oct 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…ds the Revenue in their administration or implementation, and such circulars cannot be side-stepped causing prejudice to assessee by bringing to naught object for which such circulars are issued. A similar view finds fortified ‘CIT Vs Hero Cycles’ reported in 228 ITR 463 and reiterated in ‘UCO Bank Vs CIT’ 237 ITR 889 (SC) wherein it was held that circulars binds the tax authorities strictly. Further in the case of ‘CIT Vs Nayana P. Dedhia’ reported in 270 ITR 572 the Hon’ble Andhra Pradesh High Court held that guidelines issued by Board in exercise of powers in terms of section 119 of the Act relaxing rigours of…

Assistant Commissioner of Income Tax, Central Cirrle-2(1), Nagpur vs. Shri Ramesh Dayaram Ahuja, Akola

Appeals of the Revenue are DISMISSED

ITA 86/NAG/2022[2014-15]Status: DisposedITAT Nagpur31 Oct 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…ds the Revenue in their administration or implementation, and such circulars cannot be side-stepped causing prejudice to assessee by bringing to naught object for which such circulars are issued. A similar view finds fortified ‘CIT Vs Hero Cycles’ reported in 228 ITR 463 and reiterated in ‘UCO Bank Vs CIT’ 237 ITR 889 (SC) wherein it was held that circulars binds the tax authorities strictly. Further in the case of ‘CIT Vs Nayana P. Dedhia’ reported in 270 ITR 572 the Hon’ble Andhra Pradesh High Court held that guidelines issued by Board in exercise of powers in terms of section 119 of the Act relaxing rigours of…

Assistant Commissioner of Income Tax, Central Cirrle-2(1), Nagpur vs. Shri Ramesh Dayaram Ahuja, Akola

Appeals of the Revenue are DISMISSED

ITA 85/NAG/2022[2012-13]Status: DisposedITAT Nagpur31 Oct 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…ds the Revenue in their administration or implementation, and such circulars cannot be side-stepped causing prejudice to assessee by bringing to naught object for which such circulars are issued. A similar view finds fortified ‘CIT Vs Hero Cycles’ reported in 228 ITR 463 and reiterated in ‘UCO Bank Vs CIT’ 237 ITR 889 (SC) wherein it was held that circulars binds the tax authorities strictly. Further in the case of ‘CIT Vs Nayana P. Dedhia’ reported in 270 ITR 572 the Hon’ble Andhra Pradesh High Court held that guidelines issued by Board in exercise of powers in terms of section 119 of the Act relaxing rigours of…

Assistant Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Shri Ashish Murlidhar Ahuja, Akola

Appeals of the Revenue are DISMISSED

ITA 84/NAG/2022[2015-16]Status: DisposedITAT Nagpur31 Oct 2023AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…ds the Revenue in their administration or implementation, and such circulars cannot be side-stepped causing prejudice to assessee by bringing to naught object for which such circulars are issued. A similar view finds fortified ‘CIT Vs Hero Cycles’ reported in 228 ITR 463 and reiterated in ‘UCO Bank Vs CIT’ 237 ITR 889 (SC) wherein it was held that circulars binds the tax authorities strictly. Further in the case of ‘CIT Vs Nayana P. Dedhia’ reported in 270 ITR 572 the Hon’ble Andhra Pradesh High Court held that guidelines issued by Board in exercise of powers in terms of section 119 of the Act relaxing rigours of…

Assistant Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Shri Ashish Murlidhar Ahuja, Akola

Appeals of the Revenue are DISMISSED

ITA 83/NAG/2022[2014-15]Status: DisposedITAT Nagpur31 Oct 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…ds the Revenue in their administration or implementation, and such circulars cannot be side-stepped causing prejudice to assessee by bringing to naught object for which such circulars are issued. A similar view finds fortified ‘CIT Vs Hero Cycles’ reported in 228 ITR 463 and reiterated in ‘UCO Bank Vs CIT’ 237 ITR 889 (SC) wherein it was held that circulars binds the tax authorities strictly. Further in the case of ‘CIT Vs Nayana P. Dedhia’ reported in 270 ITR 572 the Hon’ble Andhra Pradesh High Court held that guidelines issued by Board in exercise of powers in terms of section 119 of the Act relaxing rigours of…

Assistant Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Shri Manish Pratap Ahuja, Akola

Appeals of the Revenue are DISMISSED

ITA 82/NAG/2022[2014-15]Status: DisposedITAT Nagpur31 Oct 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…ds the Revenue in their administration or implementation, and such circulars cannot be side-stepped causing prejudice to assessee by bringing to naught object for which such circulars are issued. A similar view finds fortified ‘CIT Vs Hero Cycles’ reported in 228 ITR 463 and reiterated in ‘UCO Bank Vs CIT’ 237 ITR 889 (SC) wherein it was held that circulars binds the tax authorities strictly. Further in the case of ‘CIT Vs Nayana P. Dedhia’ reported in 270 ITR 572 the Hon’ble Andhra Pradesh High Court held that guidelines issued by Board in exercise of powers in terms of section 119 of the Act relaxing rigours of…

Assistant Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Shri Manish Pratap Ahuja, Akola

Appeals of the Revenue are DISMISSED

ITA 81/NAG/2022[2012-13]Status: DisposedITAT Nagpur31 Oct 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…ds the Revenue in their administration or implementation, and such circulars cannot be side-stepped causing prejudice to assessee by bringing to naught object for which such circulars are issued. A similar view finds fortified ‘CIT Vs Hero Cycles’ reported in 228 ITR 463 and reiterated in ‘UCO Bank Vs CIT’ 237 ITR 889 (SC) wherein it was held that circulars binds the tax authorities strictly. Further in the case of ‘CIT Vs Nayana P. Dedhia’ reported in 270 ITR 572 the Hon’ble Andhra Pradesh High Court held that guidelines issued by Board in exercise of powers in terms of section 119 of the Act relaxing rigours of…

Assistant Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. M/S. Gupta Metallics & Power Ltd., Nagpur

Appeals of the Revenue are DISMISSED

ITA 80/NAG/2022[2011-12]Status: DisposedITAT Nagpur31 Oct 2023AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…ds the Revenue in their administration or implementation, and such circulars cannot be side-stepped causing prejudice to assessee by bringing to naught object for which such circulars are issued. A similar view finds fortified ‘CIT Vs Hero Cycles’ reported in 228 ITR 463 and reiterated in ‘UCO Bank Vs CIT’ 237 ITR 889 (SC) wherein it was held that circulars binds the tax authorities strictly. Further in the case of ‘CIT Vs Nayana P. Dedhia’ reported in 270 ITR 572 the Hon’ble Andhra Pradesh High Court held that guidelines issued by Board in exercise of powers in terms of section 119 of the Act relaxing rigours of…

Seema Mukesh Gupta, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle-2(3), Nagpur

Appeals of the Revenue are DISMISSED

ITA 78/NAG/2022[2007-08]Status: DisposedITAT Nagpur31 Oct 2023AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…ds the Revenue in their administration or implementation, and such circulars cannot be side-stepped causing prejudice to assessee by bringing to naught object for which such circulars are issued. A similar view finds fortified ‘CIT Vs Hero Cycles’ reported in 228 ITR 463 and reiterated in ‘UCO Bank Vs CIT’ 237 ITR 889 (SC) wherein it was held that circulars binds the tax authorities strictly. Further in the case of ‘CIT Vs Nayana P. Dedhia’ reported in 270 ITR 572 the Hon’ble Andhra Pradesh High Court held that guidelines issued by Board in exercise of powers in terms of section 119 of the Act relaxing rigours of…

Seema Mukesh Gupta, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle-2(3), Nagpur

Appeals of the Revenue are DISMISSED

ITA 77/NAG/2022[2006-07]Status: DisposedITAT Nagpur31 Oct 2023AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…ds the Revenue in their administration or implementation, and such circulars cannot be side-stepped causing prejudice to assessee by bringing to naught object for which such circulars are issued. A similar view finds fortified ‘CIT Vs Hero Cycles’ reported in 228 ITR 463 and reiterated in ‘UCO Bank Vs CIT’ 237 ITR 889 (SC) wherein it was held that circulars binds the tax authorities strictly. Further in the case of ‘CIT Vs Nayana P. Dedhia’ reported in 270 ITR 572 the Hon’ble Andhra Pradesh High Court held that guidelines issued by Board in exercise of powers in terms of section 119 of the Act relaxing rigours of…

Viraj Ballaji Builders, Nagpur vs. Assistant Commissioner of Income Tax, Circle-1(1), Nagpur

Appeals of the Revenue are DISMISSED

ITA 75/NAG/2022[2009-10]Status: DisposedITAT Nagpur31 Oct 2023AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…ds the Revenue in their administration or implementation, and such circulars cannot be side-stepped causing prejudice to assessee by bringing to naught object for which such circulars are issued. A similar view finds fortified ‘CIT Vs Hero Cycles’ reported in 228 ITR 463 and reiterated in ‘UCO Bank Vs CIT’ 237 ITR 889 (SC) wherein it was held that circulars binds the tax authorities strictly. Further in the case of ‘CIT Vs Nayana P. Dedhia’ reported in 270 ITR 572 the Hon’ble Andhra Pradesh High Court held that guidelines issued by Board in exercise of powers in terms of section 119 of the Act relaxing rigours of…

Assistant Commissioner of Income Tax, Central Circle -2(1), Nagpur vs. M/S. Gupta Global Resources Pvt. Ltd., Nagpur

Appeals of the Revenue are DISMISSED

ITA 72/NAG/2022[2012-13]Status: DisposedITAT Nagpur31 Oct 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…ds the Revenue in their administration or implementation, and such circulars cannot be side-stepped causing prejudice to assessee by bringing to naught object for which such circulars are issued. A similar view finds fortified ‘CIT Vs Hero Cycles’ reported in 228 ITR 463 and reiterated in ‘UCO Bank Vs CIT’ 237 ITR 889 (SC) wherein it was held that circulars binds the tax authorities strictly. Further in the case of ‘CIT Vs Nayana P. Dedhia’ reported in 270 ITR 572 the Hon’ble Andhra Pradesh High Court held that guidelines issued by Board in exercise of powers in terms of section 119 of the Act relaxing rigours of…

Assistant Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. M/S Gupta Global Resources Pvt. Ltd., Nagpur

Appeals of the Revenue are DISMISSED

ITA 71/NAG/2022[2011-12]Status: DisposedITAT Nagpur31 Oct 2023AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…ds the Revenue in their administration or implementation, and such circulars cannot be side-stepped causing prejudice to assessee by bringing to naught object for which such circulars are issued. A similar view finds fortified ‘CIT Vs Hero Cycles’ reported in 228 ITR 463 and reiterated in ‘UCO Bank Vs CIT’ 237 ITR 889 (SC) wherein it was held that circulars binds the tax authorities strictly. Further in the case of ‘CIT Vs Nayana P. Dedhia’ reported in 270 ITR 572 the Hon’ble Andhra Pradesh High Court held that guidelines issued by Board in exercise of powers in terms of section 119 of the Act relaxing rigours of…

Assistant Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. M/S Gupta Coal India Pvt. Ltd, Nagpur

Appeals of the Revenue are DISMISSED

ITA 70/NAG/2022[2011-12]Status: DisposedITAT Nagpur31 Oct 2023AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…ds the Revenue in their administration or implementation, and such circulars cannot be side-stepped causing prejudice to assessee by bringing to naught object for which such circulars are issued. A similar view finds fortified ‘CIT Vs Hero Cycles’ reported in 228 ITR 463 and reiterated in ‘UCO Bank Vs CIT’ 237 ITR 889 (SC) wherein it was held that circulars binds the tax authorities strictly. Further in the case of ‘CIT Vs Nayana P. Dedhia’ reported in 270 ITR 572 the Hon’ble Andhra Pradesh High Court held that guidelines issued by Board in exercise of powers in terms of section 119 of the Act relaxing rigours of…

Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur vs. L/H Smt. Mayadevi Mohandas Motwani Late Mahesh Mohandas Motwani, Akola

Appeals of the Revenue are DISMISSED

ITA 67/NAG/2022[2018-19]Status: DisposedITAT Nagpur31 Oct 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…ds the Revenue in their administration or implementation, and such circulars cannot be side-stepped causing prejudice to assessee by bringing to naught object for which such circulars are issued. A similar view finds fortified ‘CIT Vs Hero Cycles’ reported in 228 ITR 463 and reiterated in ‘UCO Bank Vs CIT’ 237 ITR 889 (SC) wherein it was held that circulars binds the tax authorities strictly. Further in the case of ‘CIT Vs Nayana P. Dedhia’ reported in 270 ITR 572 the Hon’ble Andhra Pradesh High Court held that guidelines issued by Board in exercise of powers in terms of section 119 of the Act relaxing rigours of…

Deputy Commissioner of Income Tax Central Circle-1(3), Nagpur vs. Bharat Traders, Hyderabad

Appeals of the Revenue are DISMISSED

ITA 66/NAG/2022[2017-18]Status: DisposedITAT Nagpur31 Oct 2023AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…ds the Revenue in their administration or implementation, and such circulars cannot be side-stepped causing prejudice to assessee by bringing to naught object for which such circulars are issued. A similar view finds fortified ‘CIT Vs Hero Cycles’ reported in 228 ITR 463 and reiterated in ‘UCO Bank Vs CIT’ 237 ITR 889 (SC) wherein it was held that circulars binds the tax authorities strictly. Further in the case of ‘CIT Vs Nayana P. Dedhia’ reported in 270 ITR 572 the Hon’ble Andhra Pradesh High Court held that guidelines issued by Board in exercise of powers in terms of section 119 of the Act relaxing rigours of…

Smt. Vinita M. Gupta, Nagpur vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Nagpur

Appeals of the Revenue are DISMISSED

ITA 65/NAG/2022[2005-06]Status: DisposedITAT Nagpur31 Oct 2023AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…ds the Revenue in their administration or implementation, and such circulars cannot be side-stepped causing prejudice to assessee by bringing to naught object for which such circulars are issued. A similar view finds fortified ‘CIT Vs Hero Cycles’ reported in 228 ITR 463 and reiterated in ‘UCO Bank Vs CIT’ 237 ITR 889 (SC) wherein it was held that circulars binds the tax authorities strictly. Further in the case of ‘CIT Vs Nayana P. Dedhia’ reported in 270 ITR 572 the Hon’ble Andhra Pradesh High Court held that guidelines issued by Board in exercise of powers in terms of section 119 of the Act relaxing rigours of…

Assistant Commissioner of Income Tax, Central Circle-1(1), Nagpur vs. M/S. Gupta Metallics & Power Ltd., Nagpur

Appeals of the Revenue are DISMISSED

ITA 64/NAG/2022[2009-10]Status: DisposedITAT Nagpur31 Oct 2023AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…ds the Revenue in their administration or implementation, and such circulars cannot be side-stepped causing prejudice to assessee by bringing to naught object for which such circulars are issued. A similar view finds fortified ‘CIT Vs Hero Cycles’ reported in 228 ITR 463 and reiterated in ‘UCO Bank Vs CIT’ 237 ITR 889 (SC) wherein it was held that circulars binds the tax authorities strictly. Further in the case of ‘CIT Vs Nayana P. Dedhia’ reported in 270 ITR 572 the Hon’ble Andhra Pradesh High Court held that guidelines issued by Board in exercise of powers in terms of section 119 of the Act relaxing rigours of…

Gupta Domestic Fuels (Nagpur) Ltd., Nagpur vs. Assistant Commissioner of Income Tax, Central Circle-2(3), Nagpur

Appeals of the Revenue are DISMISSED

ITA 61/NAG/2022[2008-09]Status: DisposedITAT Nagpur31 Oct 2023AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…ds the Revenue in their administration or implementation, and such circulars cannot be side-stepped causing prejudice to assessee by bringing to naught object for which such circulars are issued. A similar view finds fortified ‘CIT Vs Hero Cycles’ reported in 228 ITR 463 and reiterated in ‘UCO Bank Vs CIT’ 237 ITR 889 (SC) wherein it was held that circulars binds the tax authorities strictly. Further in the case of ‘CIT Vs Nayana P. Dedhia’ reported in 270 ITR 572 the Hon’ble Andhra Pradesh High Court held that guidelines issued by Board in exercise of powers in terms of section 119 of the Act relaxing rigours of…