CIT v. State Bank of Hyderabad

382 ITR 499Reported decision2016#10579 most cited

What is CIT v. State Bank of Hyderabad authority for?

A Tribunal order recalling an earlier order that was dismissed for want of condonation of delay approval is interlocutory and does not adjudicate on merits.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2023.

Also referred to as

CIT v. State Bank of Hyderabad · section 254(2) · miscellaneous application · condonation of delay · appeal before the tribunal · interlocutory order · tribunal order recalled · merits

Also reported as

80 Taxmann.com 244

Issues it is cited on

section 254(2)miscellaneous applicationsection 253chief commissionerregular assessmentsection 254capital expenditurecross objectioncommissioner (appeals)salarycondonation of delayappeal before the tribunal

Judgments citing CIT v. State Bank of Hyderabad

Joint Commissioner of Income Tax, Circle 1(1), Bilaspur vs. Mesers South Eastern Coalfields Limited, Bilaspur

ITA 30/RPR/2010[2007-08]Status: DisposedITAT Raipur23 Feb 2023AY 2007-08

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…s. UOI (WP 6852 of 2013) (ii). Hon’ble High Court of Bombay in the case of CIT Vs. Central Bank of India (WP 11580 of 2013) (2015) 232 Taxman 396 (Bombay) (iii). Hon’ble High Court of Andhra Pradesh & Telangana in the case of CIT Vs. State Bank of Hyderabad (382 ITR 499). 8.5 Adverting to the order dated 21.10.2011 that was passed by the Tribunal, wherein its earlier order dated 25th November, 2008 that was dismissed for want of CoD approval was recalled, it was submitted by the Ld. AR that as the same was an interlocutory order and there was no adjudication by the Tribunal on the merits therein involved, thus,…

Addl.Commissioner of Income Tax Range -1, Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 186/JAB/2008[2006-07]Status: DisposedITAT Raipur23 Feb 2023AY 2006-07

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1-3. 176/RPR/2008 The Assistant South Eastern 1998-1999 177/RPR/2008 Commissioner of Coalfields Ltd., 1999-2000 178/RPR/2008 Income Tax, Seepat Road, 2000-2001 Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E CO 4-6. South Eastern The Assistant 1998-1999 14/RPR/2019 Coalfields Ltd., Commissioner of 1999-2000 15/RPR/2019 Seepat Road, Income Tax, 2000-2001 16/RPR/201…

Addl.Commissioner of Income Tax Range -1, Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 185/JAB/2008[2005-06]Status: DisposedITAT Raipur23 Feb 2023AY 2005-06

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…s. UOI (WP 6852 of 2013) (ii). Hon’ble High Court of Bombay in the case of CIT Vs. Central Bank of India (WP 11580 of 2013) (2015) 232 Taxman 396 (Bombay) (iii). Hon’ble High Court of Andhra Pradesh & Telangana in the case of CIT Vs. State Bank of Hyderabad (382 ITR 499). 8.5 Adverting to the order dated 21.10.2011 that was passed by the Tribunal, wherein its earlier order dated 25th November, 2008 that was dismissed for want of CoD approval was recalled, it was submitted by the Ld. AR that as the same was an interlocutory order and there was no adjudication by the Tribunal on the merits therein involved, thus,…

Asstt.Commissioner of Income Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 184/JAB/2008[2004-05]Status: DisposedITAT Raipur23 Feb 2023AY 2004-05

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1-3. 176/RPR/2008 The Assistant South Eastern 1998-1999 177/RPR/2008 Commissioner of Coalfields Ltd., 1999-2000 178/RPR/2008 Income Tax, Seepat Road, 2000-2001 Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E CO 4-6. South Eastern The Assistant 1998-1999 14/RPR/2019 Coalfields Ltd., Commissioner of 1999-2000 15/RPR/2019 Seepat Road, Income Tax, 2000-2001 16/RPR/201…

Asstt.Commissioner of Income Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 183/JAB/2008[2004-05]Status: DisposedITAT Raipur23 Feb 2023AY 2004-05

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…s. UOI (WP 6852 of 2013) (ii). Hon’ble High Court of Bombay in the case of CIT Vs. Central Bank of India (WP 11580 of 2013) (2015) 232 Taxman 396 (Bombay) (iii). Hon’ble High Court of Andhra Pradesh & Telangana in the case of CIT Vs. State Bank of Hyderabad (382 ITR 499). 8.5 Adverting to the order dated 21.10.2011 that was passed by the Tribunal, wherein its earlier order dated 25th November, 2008 that was dismissed for want of CoD approval was recalled, it was submitted by the Ld. AR that as the same was an interlocutory order and there was no adjudication by the Tribunal on the merits therein involved, thus,…

Asstt.Commissioner of Income Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 182/JAB/2008[2002-03]Status: DisposedITAT Raipur23 Feb 2023AY 2002-03

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1-3. 176/RPR/2008 The Assistant South Eastern 1998-1999 177/RPR/2008 Commissioner of Coalfields Ltd., 1999-2000 178/RPR/2008 Income Tax, Seepat Road, 2000-2001 Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E CO 4-6. South Eastern The Assistant 1998-1999 14/RPR/2019 Coalfields Ltd., Commissioner of 1999-2000 15/RPR/2019 Seepat Road, Income Tax, 2000-2001 16/RPR/201…

Asstt.Commissioner of Income Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 180/JAB/2008[2001-02]Status: DisposedITAT Raipur23 Feb 2023AY 2001-02

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…s. UOI (WP 6852 of 2013) (ii). Hon’ble High Court of Bombay in the case of CIT Vs. Central Bank of India (WP 11580 of 2013) (2015) 232 Taxman 396 (Bombay) (iii). Hon’ble High Court of Andhra Pradesh & Telangana in the case of CIT Vs. State Bank of Hyderabad (382 ITR 499). 8.5 Adverting to the order dated 21.10.2011 that was passed by the Tribunal, wherein its earlier order dated 25th November, 2008 that was dismissed for want of CoD approval was recalled, it was submitted by the Ld. AR that as the same was an interlocutory order and there was no adjudication by the Tribunal on the merits therein involved, thus,…

Asstt.Commissioner of Income Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 178/JAB/2008[2000-01]Status: DisposedITAT Raipur23 Feb 2023AY 2000-01

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…s. UOI (WP 6852 of 2013) (ii). Hon’ble High Court of Bombay in the case of CIT Vs. Central Bank of India (WP 11580 of 2013) (2015) 232 Taxman 396 (Bombay) (iii). Hon’ble High Court of Andhra Pradesh & Telangana in the case of CIT Vs. State Bank of Hyderabad (382 ITR 499). 8.5 Adverting to the order dated 21.10.2011 that was passed by the Tribunal, wherein its earlier order dated 25th November, 2008 that was dismissed for want of CoD approval was recalled, it was submitted by the Ld. AR that as the same was an interlocutory order and there was no adjudication by the Tribunal on the merits therein involved, thus,…

Asstt.Commissioner of Income Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 177/JAB/2008[1999-2000]Status: DisposedITAT Raipur23 Feb 2023AY 1999-2000

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1-3. 176/RPR/2008 The Assistant South Eastern 1998-1999 177/RPR/2008 Commissioner of Coalfields Ltd., 1999-2000 178/RPR/2008 Income Tax, Seepat Road, 2000-2001 Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E CO 4-6. South Eastern The Assistant 1998-1999 14/RPR/2019 Coalfields Ltd., Commissioner of 1999-2000 15/RPR/2019 Seepat Road, Income Tax, 2000-2001 16/RPR/201…

Asstt.Commissioner of Income Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 176/JAB/2008[1998-99]Status: DisposedITAT Raipur23 Feb 2023AY 1998-99

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA/CO No. Name of Appellant Name of Asst. Year No. Respondent 1-3. 176/RPR/2008 The Assistant South Eastern 1998-1999 177/RPR/2008 Commissioner of Coalfields Ltd., 1999-2000 178/RPR/2008 Income Tax, Seepat Road, 2000-2001 Circle-1(1), Bilaspur (C.G.) Bilaspur PAN: AADCS2066E CO 4-6. South Eastern The Assistant 1998-1999 14/RPR/2019 Coalfields Ltd., Commissioner of 1999-2000 15/RPR/2019 Seepat Road, Income Tax, 2000-2001 16/RPR/201…

CIT v. State Bank of Hyderabad (382 ITR 499) — Cited in 10 Judgments | BharatTax