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 366,339 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.

Kerala Gramin Bank, Onchiyam Branch, Kozhikode vs. The ITO Ward TDS, Kozhikode

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

ITA 800/COCH/2022[2013-2014 (26Q,Q3)]Status: DisposedITAT Cochin03 Mar 2023

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

…ITR 243 (Del)(FB), cited before him by the assessee, as being in respect of the power u/s. 254(2) of the Act. His reliance for the purpose on the decision in the case of CIT v. South Indian Bank Ltd. [2001] 249 ITR 304 (SC) and CIT v. Hero Cycles Ltd. [1997] 228 ITR 463 6 | P a g e ITA No.797/Coch/2022 & Ors. Kerala Gramin Bank, Onchiyam Branch & Ors. (SC), is misplaced. The same stand pursued to find as ousting debatable issues from the purview of s. 154. The decision by the Hon’ble jurisdictional High Court is binding within it’s territorial jurisdiction, settling the issue for that jurisdiction. Any order i…

Kerala Gramin Bank, Onchiyam Branch, Kozhikode vs. The ITO Ward TDS, Kozhikode

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

ITA 799/COCH/2022[2013-2014(24Q, Q3)]Status: DisposedITAT Cochin03 Mar 2023

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

…ITR 243 (Del)(FB), cited before him by the assessee, as being in respect of the power u/s. 254(2) of the Act. His reliance for the purpose on the decision in the case of CIT v. South Indian Bank Ltd. [2001] 249 ITR 304 (SC) and CIT v. Hero Cycles Ltd. [1997] 228 ITR 463 6 | P a g e ITA No.797/Coch/2022 & Ors. Kerala Gramin Bank, Onchiyam Branch & Ors. (SC), is misplaced. The same stand pursued to find as ousting debatable issues from the purview of s. 154. The decision by the Hon’ble jurisdictional High Court is binding within it’s territorial jurisdiction, settling the issue for that jurisdiction. Any order i…

Kerala Gramin Bank, Onchiyam Branch, Kozhikode vs. The ITO Ward TDS, Kozhikode

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

ITA 798/COCH/2022[2013-2014(26Q, Q2)]Status: DisposedITAT Cochin03 Mar 2023

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

…ITR 243 (Del)(FB), cited before him by the assessee, as being in respect of the power u/s. 254(2) of the Act. His reliance for the purpose on the decision in the case of CIT v. South Indian Bank Ltd. [2001] 249 ITR 304 (SC) and CIT v. Hero Cycles Ltd. [1997] 228 ITR 463 6 | P a g e ITA No.797/Coch/2022 & Ors. Kerala Gramin Bank, Onchiyam Branch & Ors. (SC), is misplaced. The same stand pursued to find as ousting debatable issues from the purview of s. 154. The decision by the Hon’ble jurisdictional High Court is binding within it’s territorial jurisdiction, settling the issue for that jurisdiction. Any order i…

Kerala Gramin Bank, Onchiyam Branch, Kozhikode vs. The ITO Ward TDS, Kozhikode

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

ITA 797/COCH/2022[2013-2014(24Q,Q2)]Status: DisposedITAT Cochin03 Mar 2023

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

For Appellant: Written Submissions (through S/Sh. Pratik Sadrani, HardikFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200Section 200(3)Section 200ASection 200A(1)Section 234ESection 234E(1)

…ITR 243 (Del)(FB), cited before him by the assessee, as being in respect of the power u/s. 254(2) of the Act. His reliance for the purpose on the decision in the case of CIT v. South Indian Bank Ltd. [2001] 249 ITR 304 (SC) and CIT v. Hero Cycles Ltd. [1997] 228 ITR 463 6 | P a g e ITA No.797/Coch/2022 & Ors. Kerala Gramin Bank, Onchiyam Branch & Ors. (SC), is misplaced. The same stand pursued to find as ousting debatable issues from the purview of s. 154. The decision by the Hon’ble jurisdictional High Court is binding within it’s territorial jurisdiction, settling the issue for that jurisdiction. Any order i…

M/S Ub Sports Management Overseas Limited, Bangalore vs. Deputy Commissioner of Income Tax(International Taxation) Circle-1(2), Bangalore

In the result, the appeals filed by the assessees are partly allowed

ITA 2930/BANG/2018[2014-15]Status: DisposedITAT Bangalore24 Feb 2023AY 2014-15

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Smt. Manasa Ananthan, AdvocateFor Respondent: Ms. Neera Malthora, CIT-DR
Section 143(2)Section 143(3)Section 92A(2)Section 92C

…e learned AO erred in violating the law that Circulars issued by the CBDT are binding on the Revenue as held by the Hon'ble Supreme Court in plethora of decisions including - • K. P Varghese v. ITO(1981) 131 ITR 597 • CIT v. Hero Cycles Private Limited (1998) 228 ITR 463 • Catholic Syrian Bank Limited v. CIT (2012) 3 SCC 784 • UCO Bank v. CIT (1999) 307 ITR 324 15.4 The learned AO erred in not following the decision of the Hon'ble High Court of Delhi in Cairn UK Holdings Ltd. v DIT [2013] 38 taxmann.com 179 and CIT v. Mitsubishi M/s. Palmer Investment Group Ltd. Motors Corporation (in ITA No. 741/2016) upholding…

M/S Palmer Investment Group Limited, Bangalore vs. Deputy Commissioner of Income Tax (International Taxation) Circle-2(1), Bangalore

In the result, the appeals filed by the assessees are partly allowed

ITA 2929/BANG/2018[2014-15]Status: DisposedITAT Bangalore24 Feb 2023AY 2014-15

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Smt. Manasa Ananthan, AdvocateFor Respondent: Ms. Neera Malthora, CIT-DR
Section 143(2)Section 143(3)Section 92A(2)Section 92C

…e learned AO erred in violating the law that Circulars issued by the CBDT are binding on the Revenue as held by the Hon'ble Supreme Court in plethora of decisions including - • K. P Varghese v. ITO(1981) 131 ITR 597 • CIT v. Hero Cycles Private Limited (1998) 228 ITR 463 • Catholic Syrian Bank Limited v. CIT (2012) 3 SCC 784 • UCO Bank v. CIT (1999) 307 ITR 324 15.4 The learned AO erred in not following the decision of the Hon'ble High Court of Delhi in Cairn UK Holdings Ltd. v DIT [2013] 38 taxmann.com 179 and CIT v. Mitsubishi M/s. Palmer Investment Group Ltd. Motors Corporation (in ITA No. 741/2016) upholding…

Costal Energy (P) Ltd, Howrah vs. ITO, Ward-15(1), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 348/KOL/2021[2010-11]Status: DisposedITAT Kolkata23 Feb 2023AY 2010-11

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.348/Kol/2021 Assessment Year: 2010-11 Costal Energy (P) Ltd......................................................………...…..…Appellant Ganesh Complex, Nh-6 Bombay Road, Raghudevpur, Howrah- 711322. [Pan: Aaccc7578A] Vs. Ito, Ward-15(1), Kolkata..................................................…....…..…..Respondent Appearances By: Shri Sunil Surana, Ar, Appeared On Behalf Of The Appellant. Shri Subhrajyoti Bhattacharjee, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 24, 2023 Date Of Pronouncing The Order : February 23, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 24.02.2020 Of The Principal Commissioner Of Income Tax-5, Kolkata [Hereinafter Referred To As The ‘Pcit’] Agitating The Action Of The Pcit In Passing The Impugned Order U/S 263 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Exercising His Revision Jurisdiction. 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:

Section 147Section 263

…deemed to have never been 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 [1997] 228 ITR 463 (SC) 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 [1999] 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 way of relaxatio…

Ups Asia Group Pte Ltd, Mumbai vs. Assistant C0Mmissioner of Income Tax (Int Tax)-4(3)(1), Mumbai

In the result, the appeals of the assesse are dismissed

ITA 2244/MUM/2022[2019-20]Status: DisposedITAT Mumbai24 Jan 2023AY 2019-20

Bench: Shri Aby T Varkey & Shri Amarjit Singh

For Appellant: Nitesh JoshiFor Respondent: Soumendu Kumar Dash
Section 143(3)Section 9(1)Section 9(1)(i)

…istration of law by all the income-tax authorities in a specific situation and, therefore, validly issued under section 119 of the Income-tax Act. As such, the circular would be binding on the department." (p. 901) See also CIT v. Hero Cycles (P.) Ltd. [1997] 228 ITR 463 (SC). It would thus be clear that the Circular No. 23 would be binding on the Assessing Officer and had to be considered while assessing the tax liability of an assessee. The Tribunal in its judgment has not considered the effect of the finding recorded by the CIT (Appeals) based on the Circular and which circular was relevant for the purpose of…

Ups Asia Group Pte Ltd, Mumbai vs. Assistant Commissioner of Income Tax(Intrnational Taxation)-4(3)(1), Mumbai

In the result, the appeals of the assesse are dismissed

ITA 2243/MUM/2022[2018-19]Status: DisposedITAT Mumbai24 Jan 2023AY 2018-19

Bench: Shri Aby T Varkey & Shri Amarjit Singh

For Appellant: Nitesh JoshiFor Respondent: Soumendu Kumar Dash
Section 143(3)Section 9(1)Section 9(1)(i)

…istration of law by all the income-tax authorities in a specific situation and, therefore, validly issued under section 119 of the Income-tax Act. As such, the circular would be binding on the department." (p. 901) See also CIT v. Hero Cycles (P.) Ltd. [1997] 228 ITR 463 (SC). It would thus be clear that the Circular No. 23 would be binding on the Assessing Officer and had to be considered while assessing the tax liability of an assessee. The Tribunal in its judgment has not considered the effect of the finding recorded by the CIT (Appeals) based on the Circular and which circular was relevant for the purpose of…

ACIT, Circle- 5(1), New Delhi vs. Biomerieux India Pvt. Ltd., New Delhi

In the result, the appeals of the Revenue for both the AYs 2013-14 and 2014-15 are dismissed

ITA 4237/DEL/2018[2014-15]Status: DisposedITAT Delhi20 Jan 2023AY 2014-15

Bench: Shri N. K. Billaiya & Ms. Astha Chandra

Section 142(1)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 4236 & 4237/Del/2018 Assessment Years: 2013-14 & 2014-15 ACIT, Vs. M/s. Biomerieux India Pvt. Ltd., Circle-5(1), 43A, Okhla Industrial Estate, New Delhi Phase-3, New Delhi-1100 20 PAN AAACB4984F PAN :AAACB4984F (Appellant) (Respondent) Department by Shri Kanav Bali, Sr. DR Assessee by Ms. Snigdha Gautam, Adv. Date of hearing 02.12.2022 Date of pronouncement 20.01.2023 ORDER PER ASTHA CHANDRA, J.M: The two appeals by the Revenue are directed against com…

ACIT, Circle- 5(1), New Delhi vs. Biomerieux India Pvt. Ltd., New Delhi

In the result, the appeals of the Revenue for both the AYs 2013-14 and 2014-15 are dismissed

ITA 4236/DEL/2018[2013-14]Status: DisposedITAT Delhi20 Jan 2023AY 2013-14

Bench: Shri N. K. Billaiya & Ms. Astha Chandra

Section 142(1)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 4236 & 4237/Del/2018 Assessment Years: 2013-14 & 2014-15 ACIT, Vs. M/s. Biomerieux India Pvt. Ltd., Circle-5(1), 43A, Okhla Industrial Estate, New Delhi Phase-3, New Delhi-1100 20 PAN AAACB4984F PAN :AAACB4984F (Appellant) (Respondent) Department by Shri Kanav Bali, Sr. DR Assessee by Ms. Snigdha Gautam, Adv. Date of hearing 02.12.2022 Date of pronouncement 20.01.2023 ORDER PER ASTHA CHANDRA, J.M: The two appeals by the Revenue are directed against com…

Edenred Sa, Mumbai vs. ACIT (It) 2(2)(1), Mumbai

In the result, this appeal by the assessee is allowed

ITA 5193/MUM/2018[2015-16]Status: DisposedITAT Mumbai23 Dec 2022AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Jitendra SinghFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144CSection 144C(13)Section 144C(5)

…law that a circular issued by the CBDT is binding on the AO and not on the assessee or the Tribunal or other appellate authorities. It has been Edenred SA A.Y. 2012–13, 2013–14, 2014–15 & 2015–16 held so authoritatively in CIT Vs. Hero Cycles Pvt. Ltd. (1997) 228 ITR 463 (SC) as reiterated in CCE Vs. M/s. Ratan Melting and Wire Industries (2008) 220 CTR 98 (SC). Ex consequenti, the Circular transgressing the boundaries of section 90(1) of the Act, cannot bind the Tribunal. 13. Notwithstanding the above, it can be seen that the CBDT has panned out a fresh requirement of separate notification to be issued for India…

Edenred Sa, Mumbai vs. DCIT (It) 2(1)(2), Mumbai

In the result, this appeal by the assessee is allowed

ITA 7248/MUM/2017[2014-15]Status: DisposedITAT Mumbai23 Dec 2022AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Jitendra SinghFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144CSection 144C(13)Section 144C(5)

…law that a circular issued by the CBDT is binding on the AO and not on the assessee or the Tribunal or other appellate authorities. It has been Edenred SA A.Y. 2012–13, 2013–14, 2014–15 & 2015–16 held so authoritatively in CIT Vs. Hero Cycles Pvt. Ltd. (1997) 228 ITR 463 (SC) as reiterated in CCE Vs. M/s. Ratan Melting and Wire Industries (2008) 220 CTR 98 (SC). Ex consequenti, the Circular transgressing the boundaries of section 90(1) of the Act, cannot bind the Tribunal. 13. Notwithstanding the above, it can be seen that the CBDT has panned out a fresh requirement of separate notification to be issued for India…

Edenred Sa, Mumbai vs. DCIT (It) 2(1)(2), Mumbai

In the result, this appeal by the assessee is allowed

ITA 7247/MUM/2017[2013-14]Status: DisposedITAT Mumbai23 Dec 2022AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Jitendra SinghFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144CSection 144C(13)Section 144C(5)

…law that a circular issued by the CBDT is binding on the AO and not on the assessee or the Tribunal or other appellate authorities. It has been Edenred SA A.Y. 2012–13, 2013–14, 2014–15 & 2015–16 held so authoritatively in CIT Vs. Hero Cycles Pvt. Ltd. (1997) 228 ITR 463 (SC) as reiterated in CCE Vs. M/s. Ratan Melting and Wire Industries (2008) 220 CTR 98 (SC). Ex consequenti, the Circular transgressing the boundaries of section 90(1) of the Act, cannot bind the Tribunal. 13. Notwithstanding the above, it can be seen that the CBDT has panned out a fresh requirement of separate notification to be issued for India…

Edenred Sa, Mumbai vs. DCIT (It) 2(2)(1), Mumbai

In the result, this appeal by the assessee is allowed

ITA 508/MUM/2016[2012-13]Status: DisposedITAT Mumbai23 Dec 2022AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Jitendra SinghFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144CSection 144C(13)Section 144C(5)

…law that a circular issued by the CBDT is binding on the AO and not on the assessee or the Tribunal or other appellate authorities. It has been Edenred SA A.Y. 2012–13, 2013–14, 2014–15 & 2015–16 held so authoritatively in CIT Vs. Hero Cycles Pvt. Ltd. (1997) 228 ITR 463 (SC) as reiterated in CCE Vs. M/s. Ratan Melting and Wire Industries (2008) 220 CTR 98 (SC). Ex consequenti, the Circular transgressing the boundaries of section 90(1) of the Act, cannot bind the Tribunal. 13. Notwithstanding the above, it can be seen that the CBDT has panned out a fresh requirement of separate notification to be issued for India…

Shri H.K. Suresh, Bengaluru vs. The Principal Commissioner of Income Tax (Central), Bengaluru

In the result, the appeal by the assessee is allowed

ITA 625/BANG/2021[2011-12]Status: DisposedITAT Bangalore06 Dec 2022AY 2011-12

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year: 2011-12

For Appellant: Shri Hemant Pai, CAFor Respondent: Smt. Vandana Ramachandan, CIT(TP1)(DR)(ITAT)
Section 143(3)Section 147Section 263

…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…

Rcc Institute of Technology, Kolkata vs. CIT(Exemptions), Kolkata

The appeal of the assessee stands allowed

ITA 108/KOL/2022[2016-17]Status: DisposedITAT Kolkata29 Nov 2022AY 2016-17

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.108/Kol/2022 Assessment Year: 2016-17 Rcc Institute Of Technology..…………………................................……Appellant C.I.T Cambus(Old), Cannel South Road, Beliaghata, Kolkata-700015. [Pan: Aaaar4012N] Vs. Cit(Exemption), Kolkata............…...................……........……...…..…..Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Appellant. Shri G. Hukugha Sema, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 28, 2022 Date Of Pronouncing The Order : November 29, 2022 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 31.03.2021 Of The Commissioner Of Income Tax(Exemption), Kolkata [Hereinafter Referred To As The ‘Cit(Exemption’)] Exercising His Revision Jurisdiction U/S 263 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Ld. Ar Of The Assessee Has Contested The Validity Of The Revision Order Passed By The Ld. Cit(Exemption) U/S 263 Of The Act Not Only On Merits But Also, Inter Alia, On The Ground That The Aforesaid Order Was Null & Void As No Document Identification Number (Din) Has Been Mentioned In The Body Of The Impugned Order Which Was In Violation Of Circular No.19 Of 2019 Of Cbdt. Since The Aforesaid Legal Issue Will Be Determinative Of The Very Validity Of The Impugned Revision Order Passed

Section 119Section 263

…eemed to have never been 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 [1997] 228 ITR 463 (SC) 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 [1999] 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 way of relaxati…

Shri Mahesh Kumar Sureka, Howrah vs. PCIT-13, Kolkata

The appeal of the assessee stands allowed

ITA 106/KOL/2021[2012-13]Status: DisposedITAT Kolkata29 Nov 2022AY 2012-13

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.106/Kol/2021 Assessment Year: 2012-13 Shri Mahesh Kumar Sureka..…………………................................……Appellant 6/2/1, Ashutosh Mukherjee Lane, Howrah-711106. [Pan: Alcps8735K] Vs. Pcit-13, Kolkata......................…...................……........……...…..…..Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Appellant. Shri G. Hukugha Sema, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 28, 2022 Date Of Pronouncing The Order : November 29, 2022 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 28.01.2021 Of The Principal Commissioner Of Income Tax-13, Kolkata [Hereinafter Referred To As The ‘Pcit’] Exercising His Revision Jurisdiction U/S 263 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Ld. Ar Of The Assessee Has Contested The Validity Of The Revision Order Passed By The Ld. Pcit U/S 263 Of The Act Not Only On Merits But Also, Inter Alia, On The Ground That The Aforesaid Order Was Null & Void As No Document Identification Number (Din) Has Been Mentioned In The Body Of The Impugned Order Which Was In Violation Of Circular No.19 Of 2019 Of Cbdt. Since The Aforesaid Legal Issue Will Be Determinative Of The Very Validity Of The Impugned Revision Order

Section 119Section 263

…deemed to have never been 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 [1997] 228 ITR 463 (SC) 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 [1999] 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 way of relaxatio…

Smt. Sunita Agarwal, Kolkata vs. ITO, Ward-43(6), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 432/KOL/2020[2015-16]Status: DisposedITAT Kolkata22 Nov 2022AY 2015-16

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.432/Kol/2020 Assessment Year: 2015-16 Smt. Sunita Agarwal………………………………................................……Appellant C/O Rajesh Mohan & Associates, Unit No.18, 5Th Floor, Bagati House, 34, Ganesh Chandra Avenue, Kolkata-700013. [Pan: Adcpa9325P] Vs. Ito, Ward-43(6), Kolkata............…...................……........……...…..…..Respondent Appearances By: Shri Sunil Surana, Fca, Appeared On Behalf Of The Appellant. Shri Amal Sudhir Kamat, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 29, 2022 Date Of Pronouncing The Order : November 22, 2022 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 22.06.2020 Of The Principal Commissioner Of Income Tax-15, Kolkata (Hereinafter Referred To As The ‘Pcit’) Exercising His Revision Jurisdiction U/S 263 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Ld. Ar Of The Assessee Has Contested The Validity Of The Revision Order Passed By The Ld. Pcit U/S 263 Of The Act Not Only On Merits But Also, Inter Alia, On The Ground That The Aforesaid Order Was Null & Void As No Document Identification Number (Din) Has Been Mentioned In The Body Of The Impugned Order Which Was In Violation Of Circular No.19 Of

Section 119Section 263

…eemed to have never been 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 [1997] 228 ITR 463 (SC) 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 [1999] 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 way of relaxati…

M/S. Birla Edutech Ltd., Mumbai vs. ITO Ward-3(1)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1915/MUM/2020[2012-13]Status: DisposedITAT Mumbai10 Nov 2022AY 2012-13
For Appellant: Shri Vipul JainFor Respondent: Shri Chetan Kacha (Sr. AR)
Section 143(3)Section 154Section 2(18)Section 3Section 79

…ia (P) Ltd (2011) 334 ITR 186 (Del) CIT v. Soora Subramanian (2010) 34 DTR 76 (Mad) CIT v. Haritha Seating System Ltd, (2011) (Tax Appeal No. 106 of 2008) (Mad) CIT v. New Central Jute Mills Co. Ltd (1976) 105 ITR 262 (CAL) CIT v. Hero Cycles Pvt. Ltd. (1997) 228 ITR 463 (SC) Deva Metal Powder (P) Ltd. v. Commissioner of Trade Uttar Pradesh (Appeal 19 A.Y. 2012-13 M/s. Birla Edutech Ltd. (civil) 5607 of 2007) CIT v. Tata Engineering and Locomotive Co. Ltd (1997) 108 ITR 869 (Bom) CIT v. Schlumberger Sea Co. Inc. (2003) 264 ITR 331 (Cal) Bata India Ltd. v. ACIT (2001) 249 ITR 491 (Cal) Thus, we find considerable…