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.

How many judgments cite CIT v. Hero Cycles (P.) Ltd.?

262 judgments on BharatTax cite CIT v. Hero Cycles (P.) Ltd. (228 ITR 463), spanning 2011 to 2026.

Which sections of the Income Tax Act does CIT v. Hero Cycles (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 153A, Section 115JB, Section 14A, Section 153D, Section 153B(1)(b).

CIT v. Hero Cycles (P.) Ltd. (228 ITR 463)

Shri Mayur Bansal, Gwalior vs. The DCIT, Central, Bhopal

In the result, appeals of the revenue in IT(SS)ANo

ITA 81/IND/2021[2018-19]Status: DisposedITAT Indore28 Aug 2023AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 119Section 153ASection 156

…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…

Shri Ishak, Indore vs. The ITO 5(4), Indore

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

ITA 13/IND/2023[2011-12]Status: DisposedITAT Indore24 Aug 2023AY 2011-12

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Ishak Ito 5(4) Kasturbagram S.O. Mundla Indore Vs. Nayata, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Akxpi 6044 D Assessee By Shri Milind Wadhwani, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.08.2023 Date Of Pronouncement 24.08.2023

Section 144Section 147Section 154

…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…

Shri Gopal Soni, Bikaner vs. ACIT, Circle-1, Bikaner

In the result the appeal filed by the assessee is allowed

ITA 383/JODH/2018[2014-15]Status: DisposedITAT Jodhpur11 Aug 2023AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripoteshri Gopal Soni Prop Vs. The Acit, Circle – 1 Durga Silver Home Bikaner. Katla Chowk Nokha Rajasthan. Bikaner-334803, Rajasthan. Pan/Gir No. : Aemps5097M Appellant .. Respondent Assessee By : None Revenue By : Ms. Nidhi Nair, Jcit -Dr Date Of Hearing 10.08.2023 Date Of Pronouncement 11.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals), Bikaner Passed U/S 154 & 250 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal.

For Appellant: NoneFor Respondent: Ms. Nidhi Nair, JCIT -DR

Section 115BSection 133ASection 143(1)Section 154Section 234CSection 69

…r, there being no change in facts or circumstances and when entire material is before him during the course of original proceedings whether completed u/s 143(3) or u/s 250. It has been held by Hon'ble Apex court in case of CIT Vs. Hero Cycles Pvt. Ltd. (1997) 228 ITR 463 (SC) that rectification is not possible, if the question is debatable. In the present case it was totally a debatable. The mistake in question was neither specific nor apparent from the record was duly considered and found to have no merit. The principle governing the applicability of section 154 has been laid down in the Shri Gopal Soni, Bikane…

The New Vikash Co-Op. House Building Society Ltd., Faridabad vs. ITO, Ward-2(4), Faridabad

In the result, the appeal of the assessee is allowed

ITA 1472/DEL/2023[2011-12]Status: DisposedITAT Delhi21 Jul 2023AY 2011-12

Bench: Shri Kul Bharat[Assessment Year : 2011-12] The New Vikash Co-Op. House Vs Ito, Building Society Ltd., Adv. Vijay Ward-Ii(4), Kumar Gupta, Opp. Jain Mandir, Faridabad. Main Bazar, Ballabgarh, Faridabad-121004. Pan-Aaajt1595P Appellant Respondent Appellant By Shri Vijay Kumar Gupta, Advocate Respondent By Shri Om Parkash, Sr. Dr Date Of Hearing 18.07.2023 Date Of Pronouncement 21.07.2023

Section 143(1)Section 143(3)Section 144Section 154Section 36Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2011-12] The New Vikash Co-op. House vs ITO, Building Society Ltd., Adv. Vijay Ward-II(4), Kumar Gupta, Opp. Jain Mandir, Faridabad. Main Bazar, Ballabgarh, Faridabad-121004. PAN-AAAJT1595P APPELLANT RESPONDENT Appellant by Shri Vijay Kumar Gupta, Advocate Respondent by Shri Om Parkash, Sr. DR Date of Hearing 18.07.2023 Date of Pronouncement 21.07.2023 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2011- 12 is directed against the order passed…

Tdk India Private Ltd., Kolkata vs. DCIT, CPC-TDS, Uttar-Pradesh

In the result, the appeal of the revenue is dismissed

ITA 399/KOL/2023[2020-21]Status: DisposedITAT Kolkata12 Jul 2023AY 2020-21

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R

Section 201Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - CPC, TDS P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [PAN : AAACI6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) I.T.A. No. 397, 398 & 399/Kol/2023 Assessment Year: 2020-21 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - C…

Tdk India Private Ltd., Kolkata vs. DCIT, CPC-TDS, Uttar-Pradesh

In the result, the appeal of the revenue is dismissed

ITA 398/KOL/2023[2020-21]Status: DisposedITAT Kolkata12 Jul 2023AY 2020-21

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R

Section 201Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - CPC, TDS P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [PAN : AAACI6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) I.T.A. No. 397, 398 & 399/Kol/2023 Assessment Year: 2020-21 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - C…

Tdk India Private Ltd., Kolkata vs. DCIT, CPC-TDS, Uttar-Pradesh

In the result, the appeal of the revenue is dismissed

ITA 397/KOL/2023[2020-21]Status: DisposedITAT Kolkata12 Jul 2023AY 2020-21

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R

Section 201Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - CPC, TDS P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [PAN : AAACI6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) I.T.A. No. 397, 398 & 399/Kol/2023 Assessment Year: 2020-21 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - C…

Tdk India Private Ltd., Kolkata vs. DCIT, CPC-TDS, Uttar-Pradesh

In the result, the appeal of the revenue is dismissed

ITA 396/KOL/2023[2019-20]Status: DisposedITAT Kolkata12 Jul 2023AY 2019-20

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R

Section 201Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - CPC, TDS P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [PAN : AAACI6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) I.T.A. No. 397, 398 & 399/Kol/2023 Assessment Year: 2020-21 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - C…

Tdk India Private Ltd., Kolkata vs. DCIT, CPC-TDS, Uttar-Pradesh

In the result, the appeal of the revenue is dismissed

ITA 395/KOL/2023[2019-20]Status: DisposedITAT Kolkata12 Jul 2023AY 2019-20

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R

Section 201Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - CPC, TDS P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [PAN : AAACI6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) I.T.A. No. 397, 398 & 399/Kol/2023 Assessment Year: 2020-21 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - C…

Tdk India Private Ltd., Kolkata vs. DCIT, CPC-TDS, Uttar-Pradesh

In the result, the appeal of the revenue is dismissed

ITA 394/KOL/2023[2019-2020]Status: DisposedITAT Kolkata12 Jul 2023AY 2019-2020

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R

Section 201Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - CPC, TDS P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [PAN : AAACI6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) I.T.A. No. 397, 398 & 399/Kol/2023 Assessment Year: 2020-21 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - C…

Tdk India Private Ltd., Kolkata vs. DCIT, CPC-TDS, Uttar-Pradesh

In the result, the appeal of the revenue is dismissed

ITA 393/KOL/2023[2019-20]Status: DisposedITAT Kolkata12 Jul 2023AY 2019-20

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R

Section 201Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - CPC, TDS P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [PAN : AAACI6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) I.T.A. No. 397, 398 & 399/Kol/2023 Assessment Year: 2020-21 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - C…