CIT v. Super Spg. Mills Lad

166 ITR 518Reported decision1987#19429 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2024 to 2024.

Issues it is cited on

approved superannuation fundapproved gratuity fundsection 36(1)(v)section 40a(7)section 124section 36(1)(iv)delay in filing appealsection 40asection 148asection 36(1)(va)section 28section 36(1)

Judgments citing CIT v. Super Spg. Mills Lad

ACIT, Circle-34, Kolkata vs. Syama Prasad Mookerjee Port, Kolkata

In the result, all the grounds filed by the Revenue in all the four years are hereby dismissed

ITA 999/KOL/2024[2018-19]Status: DisposedITAT Kolkata18 Nov 2024AY 2018-19

Bench: proceeding for adjudicating this matter, it is noticed that the 4 appeals filed by the Department are barred by limitation, comprising of delay ranging from 119 days to 129 days. The application for said condonation of delay are almost identically worded. For the sake of convenience, the application for AY 2018-19 is extracted as under: “1. Order of CIT (A) was received in the office of the PCIT-5, Kolkata on 23.01.2024.

Section 148A

…ity of the gratuity fund as approved. 6 I.T.A. Nos. 981, 999, 1000 & 1001/Kol/2024 CO Nos. 10-13/Kol/2024 Syama Prasad Mukerjee Port, Kolkata 7. Our attention has been drawn to a decision of the Andhra Pradesh High Court in CIT v. Super Spg. Mills Lad [1987] 166 ITR 518. In that case also the ITO restricted the claim of the assessee towards contribution to the gratuity fund to 819 per cent but the Commissioner (Appeals) and the Tribunal held that it was not for the ITO to sit in judgment over the approval granted by the Commissioner. It has been held that once approval is accorded by the Commissioner, it is bind…

ACIT, Circle -34, Kolkata vs. Syama Prasad Mookerjee Port, Kolkata

In the result, all the grounds filed by the Revenue in all the four years are hereby dismissed

ITA 981/KOL/2024[2017-18]Status: DisposedITAT Kolkata18 Nov 2024AY 2017-18

Bench: proceeding for adjudicating this matter, it is noticed that the 4 appeals filed by the Department are barred by limitation, comprising of delay ranging from 119 days to 129 days. The application for said condonation of delay are almost identically worded. For the sake of convenience, the application for AY 2018-19 is extracted as under: “1. Order of CIT (A) was received in the office of the PCIT-5, Kolkata on 23.01.2024.

Section 148A

…ity of the gratuity fund as approved. 6 I.T.A. Nos. 981, 999, 1000 & 1001/Kol/2024 CO Nos. 10-13/Kol/2024 Syama Prasad Mukerjee Port, Kolkata 7. Our attention has been drawn to a decision of the Andhra Pradesh High Court in CIT v. Super Spg. Mills Lad [1987] 166 ITR 518. In that case also the ITO restricted the claim of the assessee towards contribution to the gratuity fund to 819 per cent but the Commissioner (Appeals) and the Tribunal held that it was not for the ITO to sit in judgment over the approval granted by the Commissioner. It has been held that once approval is accorded by the Commissioner, it is bind…

ACIT, Circle-34, Kolkata vs. Syama Prasad Mookerjee Port, Kolkata

In the result, all the grounds filed by the Revenue in all the four years are hereby dismissed

ITA 1001/KOL/2024[2021-22]Status: DisposedITAT Kolkata18 Nov 2024AY 2021-22

Bench: proceeding for adjudicating this matter, it is noticed that the 4 appeals filed by the Department are barred by limitation, comprising of delay ranging from 119 days to 129 days. The application for said condonation of delay are almost identically worded. For the sake of convenience, the application for AY 2018-19 is extracted as under: “1. Order of CIT (A) was received in the office of the PCIT-5, Kolkata on 23.01.2024.

Section 148A

…ity of the gratuity fund as approved. 6 I.T.A. Nos. 981, 999, 1000 & 1001/Kol/2024 CO Nos. 10-13/Kol/2024 Syama Prasad Mukerjee Port, Kolkata 7. Our attention has been drawn to a decision of the Andhra Pradesh High Court in CIT v. Super Spg. Mills Lad [1987] 166 ITR 518. In that case also the ITO restricted the claim of the assessee towards contribution to the gratuity fund to 819 per cent but the Commissioner (Appeals) and the Tribunal held that it was not for the ITO to sit in judgment over the approval granted by the Commissioner. It has been held that once approval is accorded by the Commissioner, it is bind…

ACIT, Circle -34, Kolkata vs. Syama Prasad Mookerjee Port, Kolkata

In the result, all the grounds filed by the Revenue in all the four years are hereby dismissed

ITA 1000/KOL/2024[2020-21]Status: DisposedITAT Kolkata18 Nov 2024AY 2020-21

Bench: proceeding for adjudicating this matter, it is noticed that the 4 appeals filed by the Department are barred by limitation, comprising of delay ranging from 119 days to 129 days. The application for said condonation of delay are almost identically worded. For the sake of convenience, the application for AY 2018-19 is extracted as under: “1. Order of CIT (A) was received in the office of the PCIT-5, Kolkata on 23.01.2024.

Section 148A

…ity of the gratuity fund as approved. 6 I.T.A. Nos. 981, 999, 1000 & 1001/Kol/2024 CO Nos. 10-13/Kol/2024 Syama Prasad Mukerjee Port, Kolkata 7. Our attention has been drawn to a decision of the Andhra Pradesh High Court in CIT v. Super Spg. Mills Lad [1987] 166 ITR 518. In that case also the ITO restricted the claim of the assessee towards contribution to the gratuity fund to 819 per cent but the Commissioner (Appeals) and the Tribunal held that it was not for the ITO to sit in judgment over the approval granted by the Commissioner. It has been held that once approval is accorded by the Commissioner, it is bind…

CIT v. Super Spg. Mills Lad (166 ITR 518) — Cited in 4 Judgments | BharatTax