CIT v. South Indian Bank Ltd.

249 ITR 304Supreme Court of India2001#2710 most cited

What is CIT v. South Indian Bank Ltd. authority for?

The Supreme Court clarifies that the power of rectification under Section 254(2) is limited to correcting mistakes apparent from the record and does not allow for re-adjudication of debatable issues.

43

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Also referred to as

CIT v. South Indian Bank Ltd. · 249 ITR 304 · section 254(2) · section 154 · rectification · mistake apparent from record · debatable issues · Appellate Tribunal power to rectify · scope of rectification · Supreme Court 2001 judgment

Issues it is cited on

section 234e(1)section 200a(1)(c)section 254(2)section 200a(1)section 200(3)section 200asection 234esection 254(1)section 200tax deducted at sourcesection 20section 234

Judgments citing CIT v. South Indian Bank Ltd.

MARBLE KINGDOM INDIA PVT. LTD. ,UDAIPUR vs. ITO,WARD-TDS, UDAIPUR

In the result, the appeal of the assessee is dismissed

ITA 67/JODH/2022[2013-14]Status: DisposedITAT Jodhpur18 Aug 2023AY 2013-14

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteassessment Year : 2013-14 Marble Kingdom India Private Income Tax Officer, 365, Lodha Complex, Shashtri Vs Ward-Tds, Circle, Udaipur Udaipur Pan: Jdhm06807D Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Ms. Prerana Choudhary-Jcit-Dr Date Of Hearing 17.08.2023 Date Of Pronouncement 18.08.2023 Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals) (National Faceless Appeal Centre, Delhi) Under Section 250 Of Income Tax Act, 1961 For A.Y. 2013-14 Emanating From Order Under Section 154 Of The Income Tax Act Dated 31.12.2019 Passed By Income Tax Officer (Tds), Udaipur. 2. The Assessee Has Filed An Application Under Section 154 Of The Act Against The Order Under Section 200A. Assessee Requested The Ito To Rectify The Levy Of Fee Charged Under Section 234E Of The Act. The Ld. Ito Rejected The Application On The Ground That It Is Not A Mistake Apparent From Record As It Is A Debatable Issue. The Relevant Paragraph Of The Order Is Reproduced Here As Under:- Marble Kingdom India Pvt. Ltd. “3. On-Going Through The Record It Is Noticed That It Is Not A Mistake Apparent On Record & Issue Is Debatable & Also Not Covered U/S 154 Of The Act. Thus The Contention Of The Deductor/Assessee Is Not Tenable Because The Hon'Ble Jurisdictional Rajasthan High Court Jaipur Has Dismissed The Appeals In The Case Of M/S Dundlod Shikdhan Sansthan & Anr. V/S Union Of India & Ors. In D.B. Civil Writ Petition No. 8672/2014 Dated 28.07.2015 On This Issue. Hence Considering The Facts Of The Case & Decision Of Jurisdictional Rajasthan High Court The Application Filed By The Assessee U/S 154 Is Rejected Accordingly.”

Section 154Section 200ASection 23Section 234ESection 250

…batable issue as discussed in earlier para. It is not a clear cut mistake apparent from record. Therefore, the order under section 200A cannot be rectified under section 154 of the Act. 12. The Hon’ble Supreme Court in the case of CIT vs. South India Bank Ltd 249 ITR 304 (SC) has held as under:- 8 Marble Kingdom India Pvt. Ltd. “4. Having regard to the difference of opinion among the learned Judges of the High Court on the principal question, it is clear that there was a debatable question and error on the face of the record which could not (sic) be corrected by invocation of the provisions of section 154. On th…

M/S ST. ALPHONSA TIMBERS & TRADERS (PVT) LTD,MARADU vs. INCOME TAX OFFICER (TDS), KOCHI

In the result, the appeals of the assessee are allowed

ITA 888/COCH/2022[QUARTER-II 2013-14]Status: DisposedITAT Cochin05 Jun 2023

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

For Appellant: Shri S. Rajeev, (Adv)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 143(1)Section 154Section 200Section 200ASection 200A(1)Section 220(2)Section 234Section 234E

…as Bhatia Hingwala Pvt. Ltd. v. Asst. CIT [2011] 330 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 (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 inconsistent therewith is thus to…

M/S ST. ALPHONSA TIMBERS AND TRADERS (PVT) LTD,MARADU vs. INCOME TAX OFFICER (TDS), KOCHI

In the result, the appeals of the assessee are allowed

ITA 887/COCH/2022[QUARTER-IV 2013-14]Status: DisposedITAT Cochin05 Jun 2023

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

For Appellant: Shri S. Rajeev, (Adv)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 143(1)Section 154Section 200Section 200ASection 200A(1)Section 220(2)Section 234Section 234E

…as Bhatia Hingwala Pvt. Ltd. v. Asst. CIT [2011] 330 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 (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 inconsistent therewith is thus to…

KERALA GRAMIN BANK, UDIYANKULANGARA BRANCH,THIRUVANANTHAPURAM vs. THE ITO WARD TDS, TRIVANDRUM, THIRUVANANTHAPURAM

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

ITA 835/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)

…as Bhatia Hingwala Pvt. Ltd. v. Asst. CIT [2011] 330 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, s…

KERALA GRAMIN BANK, OMALLOOR BRANCH,PATHANAMTHITTA vs. THE ITO WARD TDS, TRIVANDRUM, THIRUVANANTHAPURAM

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

ITA 834/COCH/2022[2013-2014(24Q,Q1)]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)

…as Bhatia Hingwala Pvt. Ltd. v. Asst. CIT [2011] 330 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, s…

KERALA GRAMIN BANK, OMALLOOR BRANCH,PATHANAMTHITTA vs. THE ITO WARD TDS, TRIVANDRUM, THIRUVANANTHAPURAM

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

ITA 833/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)

…as Bhatia Hingwala Pvt. Ltd. v. Asst. CIT [2011] 330 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, s…

KERALA GRAMIN BANK, IRULAM BRANCH,WAYANAD vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

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

ITA 832/COCH/2022[2013-2014(26Q,Q4)]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)

…as Bhatia Hingwala Pvt. Ltd. v. Asst. CIT [2011] 330 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, s…

KERALA GRAMIN BANK, IRULAM BRANCH,WAYANAD vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

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

ITA 831/COCH/2022[2013-2014(24Q,Q4)]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)

…as Bhatia Hingwala Pvt. Ltd. v. Asst. CIT [2011] 330 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, s…

KERALA GRAMIN BANK, IRULAM BRANCH,WAYANAD vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

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

ITA 830/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)

…as Bhatia Hingwala Pvt. Ltd. v. Asst. CIT [2011] 330 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, s…

KERALA GRAMIN BANK, IRULAM BRANCH,WAYANAD vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

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

ITA 829/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)

…as Bhatia Hingwala Pvt. Ltd. v. Asst. CIT [2011] 330 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, s…

KERALA GRAMIN BANK, ULLIYERI BRANCH,KOZHIKODE vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

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

ITA 828/COCH/2022[2013-2014(27Q,Q4)]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)

…as Bhatia Hingwala Pvt. Ltd. v. Asst. CIT [2011] 330 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, s…

KERALA GRAMIN BANK, ULLIYERI BRANCH,KOZHIKODE vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

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

ITA 826/COCH/2022[2013-2014 (24Q, Q4)]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)

…as Bhatia Hingwala Pvt. Ltd. v. Asst. CIT [2011] 330 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, s…

KERALA GRAMIN BANK, ULLIYERI BRANCH,KOZHIKODE vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

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

ITA 825/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)

…as Bhatia Hingwala Pvt. Ltd. v. Asst. CIT [2011] 330 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, s…

KERALA GRAMIN BANK, ULLIYERI BRANCH,KOZHIKODE vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

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

ITA 824/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)

…as Bhatia Hingwala Pvt. Ltd. v. Asst. CIT [2011] 330 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, s…

KERALA GRAMIN BANK, ULLIYERI BRANCH,KOZHIKODE vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

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

ITA 823/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)

…as Bhatia Hingwala Pvt. Ltd. v. Asst. CIT [2011] 330 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, s…

KERALA GRAMIN BANK, ULLIYERI BRANCH,KOZHIKODE vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

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

ITA 822/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)

…as Bhatia Hingwala Pvt. Ltd. v. Asst. CIT [2011] 330 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, s…

KERALA GRAMIN BANK, OTHUKKUNGAL BRANCH,MALAPPURAM vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

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

ITA 821/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)

…as Bhatia Hingwala Pvt. Ltd. v. Asst. CIT [2011] 330 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, s…

KERALA GRAMIN BANK, OTHUKKUNGAL BRANCH,MALAPPURAM vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

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

ITA 820/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)

…as Bhatia Hingwala Pvt. Ltd. v. Asst. CIT [2011] 330 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, s…

KERALA GRAMIN BANK, IRUMBUZHI BRANCH,MALAPPURAM vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

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

ITA 819/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)

…as Bhatia Hingwala Pvt. Ltd. v. Asst. CIT [2011] 330 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, s…

KERALA GRAMIN BANK, IRUMBUZHI BRANCH,MALAPPURAM vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

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

ITA 818/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)

…as Bhatia Hingwala Pvt. Ltd. v. Asst. CIT [2011] 330 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, s…

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CIT v. South Indian Bank Ltd. (249 ITR 304) — Cited in 43 Judgments | BharatTax