CIT v. Sakseria Cotton Mills Ltd.

124 ITR 570High Court1980#9344 most cited

What is CIT v. Sakseria Cotton Mills Ltd. authority for?

For the doctrine of merger to apply, the appellate authority must have considered and decided upon the grounds of the lower authority's decision. If the appellate authority has not dealt with any part of the assessment order, the doctrine of merger does not apply.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2023.

Also referred to as

CIT v. Sakseria Cotton Mills Ltd. · doctrine of merger · appellate authority · assessment order · first appeal · CIT(A) · assessing officer · merger of order

Issues it is cited on

doctrine of mergersection 80hhcsection 32section 254section 37(1)first appealsection 154section 15prescribedsection 250companysection 143(3)

Judgments citing CIT v. Sakseria Cotton Mills Ltd.

The Assistant Commissioner of Income Tax, Circle-2 (1), Panaji vs. M/S V. M. Salgaocar & Brothers (P) Ltd., Vasco

Appeals of the Revenue are DISMISSED

ITA 211/PAN/2019[2007-08]Status: DisposedITAT Panaji03 Oct 2023AY 2007-08

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita Nos. 209 To 211/Pan/2019 निर्धारण वषा / Assessment Years : 2005-06 To 2007-08 The Asst. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Ketan Ved [‘Ld. AR’]For Respondent: Mr N. Shrikanth [‘Ld. DR’]
Section 143(3)Section 154Section 250Section 32Section 37(1)Section 80H

…(A) relied on the decision of Co-ordinate bench rendered in ‘ITO Vs Ms. BFIL Finance Ltd. (2017) ITA No. 3828/Mum/2015’ which in turned relied the decision of the Hon’ble Bombay High Court in the case of ‘CIT Vs Sakseria Cotton Mills Ltd.,’ reported in (1980) 124 ITR 570. 9. Prima-facie in order to treat an adjudication of a lower/assessing authority as having been merged in the order of superior appellate authority, it must be established on record that the appellate authority, in the proceeding properly brought before it, had considered the grounds upon which the decision of the lower/assessing authority was ba…

The Assistant Commissioner of Income Tax, Circle-2 (1), Panaji vs. M/S V. M. Salgaocar & Brothers (P) Ltd., Vasco

Appeals of the Revenue are DISMISSED

ITA 210/PAN/2019[2006-07]Status: DisposedITAT Panaji03 Oct 2023AY 2006-07

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita Nos. 209 To 211/Pan/2019 निर्धारण वषा / Assessment Years : 2005-06 To 2007-08 The Asst. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Ketan Ved [‘Ld. AR’]For Respondent: Mr N. Shrikanth [‘Ld. DR’]
Section 143(3)Section 154Section 250Section 32Section 37(1)Section 80H

…(A) relied on the decision of Co-ordinate bench rendered in ‘ITO Vs Ms. BFIL Finance Ltd. (2017) ITA No. 3828/Mum/2015’ which in turned relied the decision of the Hon’ble Bombay High Court in the case of ‘CIT Vs Sakseria Cotton Mills Ltd.,’ reported in (1980) 124 ITR 570. 9. Prima-facie in order to treat an adjudication of a lower/assessing authority as having been merged in the order of superior appellate authority, it must be established on record that the appellate authority, in the proceeding properly brought before it, had considered the grounds upon which the decision of the lower/assessing authority was ba…

The Assistant Commissioner of Income Tax, Circle-2 (1), Panaji vs. M/S V. M. Salgaocar & Brothers (P) Ltd., Vasco

Appeals of the Revenue are DISMISSED

ITA 209/PAN/2019[2005-06]Status: DisposedITAT Panaji03 Oct 2023AY 2005-06

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita Nos. 209 To 211/Pan/2019 निर्धारण वषा / Assessment Years : 2005-06 To 2007-08 The Asst. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Ketan Ved [‘Ld. AR’]For Respondent: Mr N. Shrikanth [‘Ld. DR’]
Section 143(3)Section 154Section 250Section 32Section 37(1)Section 80H

…(A) relied on the decision of Co-ordinate bench rendered in ‘ITO Vs Ms. BFIL Finance Ltd. (2017) ITA No. 3828/Mum/2015’ which in turned relied the decision of the Hon’ble Bombay High Court in the case of ‘CIT Vs Sakseria Cotton Mills Ltd.,’ reported in (1980) 124 ITR 570. 9. Prima-facie in order to treat an adjudication of a lower/assessing authority as having been merged in the order of superior appellate authority, it must be established on record that the appellate authority, in the proceeding properly brought before it, had considered the grounds upon which the decision of the lower/assessing authority was ba…

Yash Developers, Mumbai vs. DCIT 27(3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3217/MUM/2022[2009-2010]Status: DisposedITAT Mumbai31 Mar 2023AY 2009-2010

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2009-10 Yash Developers, Dcit-27(3), 1St Flr Anand, 7Th Road, 4Th Floor, Tower No. 6, Vashi Maryland Apartment, D.K. Vs. Station Complex, Sandhu Marg, Chembur, Vashi-400703 Mumbai-400071. Pan No. Aaafy 6171 A Appellant Respondent Assessee By : Mr. Mandar Vaidya, Ar Revenue By : Mr. Harmesh Lal, Dr : Date Of Hearing 23/02/2023 : Date Of Pronouncement 31/03/2023 Order

For Appellant: Mr. Mandar Vaidya, ARFor Respondent: Mr. Harmesh Lal, DR
Section 154

…Counsel of the assessee has relied However, before us, the Ld. Counsel of the assessee has relied on the decision of the on the decision of the Hon’ble Bombay High Court in the case of Hon’ble Bombay High Court in the case of CIT v. Sakseria Cotton Mills Ltd. 124 ITR 570 (Bom), wherein it CIT v. Sakseria Cotton Mills Ltd. 124 ITR 570 (Bom), CIT v. Sakseria Cotton Mills Ltd. 124 ITR 570 (Bom), is held that if the Ld. First Appellate Authority has not been called is held that if the Ld. First Appellate Authority has not been called is held that if the Ld. First Appellate Authority has not been called upon or has no…

M/S. Karnataka Power Corporation Limited, Bengaluru vs. The Assistant Commissioner of Income Tax, Circle 11(5) Presently Circle 4(1)(1), Bengaluru

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

ITA 282/BANG/2017[2002 - 2003]Status: DisposedITAT Bangalore11 Jan 2021

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Narendra Sharma, AdvocateFor Respondent: Sri.Kannan Narayanan, JCIT-DR
Section 115JSection 143Section 143(3)Section 154Section 263

…'E', 'E1' and 'E2', dt. 13th March, 1991 in WP Nos. 11430-3211991 and Annexures 'M', 'M1', and 'M2', dt. 3rdMay, 1991, in WPNos. 13866-6811991, are hereby quashed.” 9.9 The Hon’ble Bombay High Court in the case of CIT v. Sakseria Cotton Mills Ltd. reported in 124 ITR 570 (Bom.) has also taken a similar view. The relevant finding of the Hon’ble Bombay High Court reads as follow:- "13. We are, therefore, of the view that in so far as the grant of rebate to the assessee was concerned, the order of the ITO dt. 23rd Nov., 1956, was not in any way affected by the order of the AAC dt. 10th March, 1961. That part of the…

Jani Properties Private Limited, Mumbai vs. Income Tax Officer 2(2)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 2640/MUM/2018[2008-09]Status: DisposedITAT Mumbai13 Dec 2019AY 2008-09

Bench: Shri Pawan Singh (Jm) & Shri Rifaur Rahman (Am) Jani Properties Pvt Ltd Vs Ito, 2(2)(1), Gkdj & Associates, Cas Aayakar Bhavan, 333, Sohrab Hall, 21, Sassoon M.K. Road, Road, Opp Jehangir Hospital, Mumbai -400020 Pune-411 001 Pan : Aaacj7356D Appellant Respondednt

Section 115Section 115JSection 115OSection 154Section 234B

…nal in the following cases:-  Ashu Engineers & Plastics Pvt Ltd ITA No.3453/Mum/2010 dt 29.04.2011,  ITO vs BFIL Finance Ltd ITA No.3828/Mum/2015 dt 27.11.2017,  DCIT vs Godrej Industries ITA No.4339/Mum/2015 dt 7.4.2017,  CIT vs Sekseria Cotton Mills Ltd 124 ITR 570 (Bom),  CIT vs Shriram Engineering Construction Co Ltd 330 ITR 568 (Mad) 10. On the other hand, the Ld. DR for the revenue strongly relied upon the orders of the AO / CIT(A). The ld. DR for the revenue submits that for the purpose of second rectification order, the limitation should be considered from 13.03.2012. 11. We have considered the rival…

DCIT Cir 3(1), Mumbai vs. Icici Bank Ltd, Mumbai

ITA 5191/MUM/2009[2004-05]Status: DisposedITAT Mumbai03 Jul 2019AY 2004-05

Bench: Hon’Ble Shri Saktijit Dey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.5191/Mum/2009 (िनधा"रण वष" / Assessment Year: 2004-05) Dcit-Circle 3(1) Icici Bank Limited बनाम Room No.607, 6Th Floor नाम/ नाम नाम Icici Bank Towers Aaykar Bhavan Bandra-Kurla Complex Vs. Mumbai-400 020. Mumbai-400 051. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaci-1195-H (अपीलाथ" / Appellant) (ू"यथ" / Respondent) : & C.O. No.127/Mum/2010 [Arising Out Of I.T.A. No.5191/Mum/2009] (िनधा"रण वष" / Assessment Year: 2004-05) Icici Bank Limited Dcit-Circle 3(1) बनाम नाम नाम/ नाम Room No.607, 6Th Floor Icici Bank Towers Bandra-Kurla Complex Aaykar Bhavan Vs. Mumbai-400 051. Mumbai-400 020. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaci 1195 H (""ा"ेप ""ा"ेप ""ा"ेप /Cross Objector) ""ा"ेप (ू"यथ" / Respondent) :

For Appellant: Ms. Aarti Vissanji-Ld. ARFor Respondent: Shri P.C. Chhotaray -Ld.DR
Section 10Section 143(2)Section 143(3)Section 147Section 148Section 35DSection 36(1)(vii)

…ee has dispute on issues (a),(b),(c) and (d) and issues (b) and (d) are pending consideration in appeal, the AO can assess or reassess the income pertaining to issues (a) and (c). This view was taken by the Bombay High Court [CIT v. Seksaria Cotton Mills Ltd. 124 ITR 570] and is now codified in the third proviso. The original order passed by the ACIT has merged with the order of the CIT(A) who has considered the very issue. If the Department was aggrieved, it could have filed an appeal challenging the appellate order and not resorted to reopening.” The moot point is that the order of assessment merges with the ap…

ACIT- 7(2)(1), Mumbai vs. Mahindra Lifespace Developers Ltd., Mumbai

In the result, appeal of the Revenue is dismissed

ITA 3074/MUM/2016[2003-04]Status: DisposedITAT Mumbai21 Mar 2018AY 2003-04

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Blethe Assistant Commissioner Of V. M/S. Mahindra Lifespace Developers Ltd. Income –Tax – 7(2)(1) 5Th Floor, Mahindra Towers, Room No. 573, 5Th Floor P.K. Kurne Chowk, Aayakar Bhavan, M.K. Road, Worli, Mumbai – 400 018 Mumbai-400 020 Pan: Aaacg 8904 C (Appellant) (Respondent) Assessee By : Shri Prasad Bapat Department By : Shri Saurabh Despande

For Appellant: Shri Prasad BapatFor Respondent: Shri Saurabh Despande
Section 115JSection 143(3)Section 154

…k the diminution in value of investment while computing the book profits u/s. 115JB of the Act and the Tribunal taking not of the decision of the Hon'ble Jurisdictional High Court and the ratio of the decision in the case of CIT v. Sakseria Cotton Mills Ltd. [124 ITR 570] held that the issue relating to allowability of deduction on account of provision of diminution in value of investments while computing the book profits u/s. 115JB was not the subject matter of appeal before the Tribunal and there being no direction given by the Tribunal on this issue it cannot be said that there was any mistake in the order of…

ITO WD 1(1)(1), Mumbai vs. Bfil Finance Ltd, Mumbai

In the result, the appeal of Revenue as well as Cross Objection filed by the assessee are dismissed

ITA 3828/MUM/2015[2005-06]Status: DisposedITAT Mumbai27 Nov 2017AY 2005-06

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm Ito Wd 1(1)(1) Vs. M/S. Bfil Finance Ltd., 534/579 Aayakar Bhavan Eucharistic Congress M.K.Road, Mumbai – 400 020 Building No.1 5 Convent Street, Colaba, Mumbai – 400 039 Pan/Gir No. Aaaci3193H Appellant) .. Respondent) Co No.15/Mum/2017 (Assessment Year :2005-06) M/S. Bfil Finance Ltd., Vs. Ito Wd 1(1)(1) Eucharistic Congress 534/579 Aayakar Bhavan Building No.1 M.K.Road, Mumbai – 400 020 5 Convent Stret, Colaba, Mumbai – 400 039 Pan/Gir No. Aaaci3193H Appellant) .. Respondent)

Section 115JSection 143(3)Section 14ASection 154Section 154(7)

…the order of CIT(A) for holding that the order passed u/s.154 was time barred under the provisions of Section 154(7) of the Act. The issue under consideration is also squarely covered by the decision of Bombay High Court in case of Sakseria Cotton Mills Ltd., 124 ITR 570 wherein it was held that rectification of mistake- period of limitation u/s.154(7) will apply from the date of original order of the ITO and not from the date of ITO’s order giving effect to the AAC’s order in respect of points not the subject matter of the order u/s.154. 10. In view of the above, we do not find any infirmity in the order of CIT(…

DCIT 14(1)(2), Mumbai vs. Godrej Industries, Mumbai

In the result, the appeal of revenue is dismissed

ITA 4339/MUM/2015[2001-02]Status: DisposedITAT Mumbai07 Apr 2017AY 2001-02

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Dy. Commissioner Of Income Tax, Godrej Industries Circle 14(1)(2) Pirojsha Nagar Eastern Vs. 470 Aayakar Bhavan, 4 Th Floor, Express High Way Vikhroli M.K. Marg, Mumbai-20 (E), Mumbai-400 070 .. Appellant Respondent Pan No. Aaecg2953R Revenue By .. Miss Vidisha Kalra, Cit Dr Shri Jitendra Jain, Ar Assessee By .. Date Of Hearing .. 23-03-2017 Date Of Pronouncement .. 07-04-2017 O R D E R Per Mahavir Singh, Jm:

Section 115JSection 143(3)Section 154Section 44ASection 80H

…the order has not been revisited by Hon’ble Supreme Court in Alagendran Finance Ltd. (supra). 7. On the other hand, the learned Counsel for the assessee relied on the decision of Hon’ble Supreme Court in the case of CIT Vs. Sakseria Cotton Mills Ltd. (1980) 124 ITR 570 (Bom) wherein rectification of mistake under section 154 of the Act, the period of limitation under section 154(7) of the Act will apply from the date of original assessment order and date of assessment order of the AO giving effect to appellant’s order in respect to the points not subject matter of order under section 154 of the Act and in that…

Asst CIT 14(1)(2), Mumbai vs. Godrej Sara Lee Ltd, Mumbai

ITA 118/MUM/2015[2005-06]Status: DisposedITAT Mumbai22 Aug 2016AY 2005-06
For Appellant: Shri Falee H. Bilimoria-ARFor Respondent: Shri K.V. Vispute-DR
Section 115Section 115JSection 143Section 154Section 254(1)

…आयकर अपीलीय अिधकरण, मुंबई “ “ “ “ जी जी जी” खंडपीठ जी Income-tax Appellate Tribunal -“G”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं, राम लाल नेगी एवं राम लाल नेगी राम लाल नेगी, "याियक राम लाल नेगी "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर आयकर अपील अपील संसंसंसं./ITA/118/Mum/2015,िनधा"रण िनधा"रण वष" वष" /Assessment Years: 2005-06 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" ACIT- 14(1)(2) M/s. Godrej Sara Lee Ltd. (Now Room No.460, 4th Floor, amalgamated into Godrej…