CIT v. Tlarijan Nigam

188 ITR 690Supreme Court of India1991#8061 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 10(26B)Section 139Section 142(1)Section 142(2A)Section 143(3)Section 144ASection 145(3)Section 194A

Issues it is cited on

section 43b(a)section 43bsection 40(a)erroneous and prejudicialsection 43section 40section 26section 263section 115previous yearsection 11section 142(1)

Judgments citing CIT v. Tlarijan Nigam

DEPUTY COMMISSIONER OF INCOME TAX-6, LUCKNOW vs. M/S. U.P. STATE CONSTRUCTION & INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED, LUCKNOW

ITA 617/LKW/2019[2014-15]Status: DisposedITAT Lucknow28 Nov 2025AY 2014-15

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143Section 143(3)Section 251Section 263

…s of income relating to work of housing schemes pertaining to SC/ST/OBC in a way to differentiate such income from other incomes as held by Hon'ble Alld. High Court in its judgment dt 06/12/1995 in Harijan Evam Nirbal Warg Awas Nigam Ltd 131 CTR All 169, 1997 226 ITR 696. 6. The appellant crave leaves to add or amend any one or more of the grounds of appeal, as stated above, as and when need to doing so arise with the prior permission of the court.” ITA. No. 617/LKW/2019 1. That the Ld.CIT(A)-2, Lucknow had erred in law and on facts in deleting the addition of Rs. 7,21,70,400/- on account of interest on unutilize…

M/S. UTTARAKHAND PURV SAINIK KALYAN NIGAM LTD.,DEHRADUN vs. ITO, DEHRADUN

In the result, the appeal of the assessee is dismissed

ITA 725/DEL/2017[2013-14]Status: DisposedITAT Dehradun19 Mar 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Brajesh Kumar Singh[Assessment Year: 2013-14] M/S Uttrakhand Purv Ito,Ward-2(5), Sainik Kalyan Nigam Ltd. Aayakar Bhawan,13-A, Subhash (Upnl) Vs Road, Dehradun Uttrakhand- Station Sub Area, Garhi 248003 Cantt, Dehradun-248003 Pan-Aaacu7129D Assessee Revenue Assessee By Shri Tarandeep Singh, Adv. Revenue By Shri Amar Pal Singh, Sr. Dr Date Of Hearing 31.01.2025 Date Of Pronouncement 19.03.2025

Section 10Section 142(1)Section 143(3)Section 148Section 234A

…orporation should have been" established by a Central State or Provincial Act' 12. Assessee also relied upon the decision on the judgement of Hon'ble Allahabad High Court in the case of Commissioner of Income Tax vs. Harijan Evam Nirbal Varg Avas Nigam [1997] 226 ITR 696. The facts of the case relied upon by the assessee are quite distinguishable from the present case. In the case relied upon by the assessee, the issue involved was allowability of exemption u/s 10(26B) whereas in the present case the issue is with regard to allowability of exemption u/s 10(26BBB). Secondly, in the case relied upon by the assessee…

M/S.TAMILNADU STATE MARKETING CORPN. LTD.,,CHENNAI vs. DCIT, CC-3(1),, CHENNAI

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

ITA 1179/CHNY/2024[2018-19]Status: DisposedITAT Chennai23 Aug 2024AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.1179/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 M/S. Tamilnadu State Marketing Vs. The Deputy Commissioner Of Corporation Limited, Cmda Tower Ii, Income Tax, Iv Floor, Gandhi Irwin Bridge Road, Corporate Circle 3(1), Egmore, Chennai 600 008. Chennai 600 034. [Pan: Aaact2964P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Vijayaraghavan, Advocate & Shri Saroj Kumar Parida, Advocate ""थ" की ओर से/Respondent By : Shri R. Clement Ramesh Kumar, Cit सुनवाई की तारीख/ Date Of Hearing : 08.08.2024 घोषणा की तारीख /Date Of Pronouncement : 23.08.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 31.03.2024 Passed By The Ld. Principal Commissioner Of Income Tax,Chennai-3, Chennai Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short] For The Assessment Year 2018-19. 2. The Ld. Pcit Initiated Proceedings Under Section 263 Of The Act On An Examination Of Books Of Account, Wherein, It Was Noted That The Assessee Had Debited A Sum Of ₹.14930,54,85,164/- As Vat Expenses

For Appellant: Shri R. Vijayaraghavan, Advocate &For Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 263Section 37Section 40

…art of the consolidated fund. It is earmarked and set apart for the purpose of services for which it is levied. While coming to this conclusion the Hon’ble Delhi High Court has considered and distinguished the case of India Cement Ltd. v. State of Tamil Nadu: 188 ITR 690 and held as under:- 21. This takes us to the consideration of the issue as to whether cess is the same thing as a tax and that even though the word "cess" was not used in Section 43B(a) as it originally stood, it always included cess inasmuch as tax was covered in the said provision. We find ourselves in agreement with the submission made by Mr M…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT, SURAT vs. JAYANTIBHAI VIRJIBHAI BABARIYA, SURAT

In the result, the appeal of the Revenue is dismissed

ITA 297/SRT/2023[2018-19]Status: DisposedITAT Surat11 Sept 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.297/Srt/2023 (िनधा"रणवष" / Assessment Year: (2018-19) (Virtual Court Hearing) Assistant Commissioner Of Shri Jayantibhai Virjibhai Babariya, Income-Tax, Circle-2, Surat, Vs. K-801, River View Heights, Room No.503, 5Th Floor, Aayakar Pedar Road, Mota Varachha, Bhawan, Majura Gate, Surat- Surat-394101 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpb 0820 M (अपीलाथ" /Appellant) (""थ"/Respondent)

For Appellant: Shri Ashwin K Parekh, ARFor Respondent: Shri Ashok B. Koli, CIT-DR
Section 143(3)Section 251(1)(a)Section 69

…of the land, and all other laws, including the Income tax Act, are subordinate to the Constitution and must be read and interpreted in the light of the constitutional provisions. (CIT v Tlarijan Nigam 226 ITR 696.) In India Cements Ltd v State of Tamil Nadu, 188 ITR 690, 699 (SC), a seven-judge Bench of the Hon`ble Supreme Court observed that the Constitution is the mechanism under which the laws are to be made. One of the most important provisions of the Constitution relating to taxation is Article 265, which provides: “No tax shall be levied or collected except by authority of law”. Therefore, not only the lev…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-2, SURAT vs. SHRI JAYANTIBHAI VIRJIBHAI BABARIYA, SURAT

In the result, appeals filed by the Revenue (in ITA nos

ITA 195/SRT/2021[2017-18]Status: DisposedITAT Surat22 Nov 2022AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.110/Srt/2021 ("नधा"रणवष" / Assessment Year: (2016-17) (Physical Court Hearing) Jayantibhai Virjibhai Babariya, Vs. The Acit, Central Circle-2, K-801, River View Heights, Surat. Peddar Road, Mota Varachha, Surat-394101 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpb0820M (Assessee) (Respondent) आयकरअपीलसं./Ita No.195/Srt/2021 ("नधा"रणवष" / Assessment Year: (2017-18) The Dcit, Central Circle-2, Vs. Jayantibhai Virjibhai Babariya, K-801, River View Heights, Surat. Peddar Road, Mota Varachha, Surat-394101 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpb0820M (Assessee) (Respondent) Shri Ashwin K. Parekh, Ar Assessee By Respondent By Shri Ritesh Mishra, Cit-Dr Date Of Hearing 07/10/2022 Date Of Pronouncement 22/11/2022

Section 143(3)

…dinate to the Constitution and must be read 110 & 195/SRT/2021/AYs.2016-17 & 2017-18 Jayantibhai Virjibhai Babariya and interpreted in the light of the constitutional provisions. (CIT v Tlarijan Nigam 226 ITR 696.) In India Cements Ltd v State of Tamil Nadu, 188 ITR 690, 699 (SC), a seven-judge Bench of the Hon`ble Supreme Court observed that the Constitution is the mechanism under which the laws are to be made. One of the most important provisions of the Constitution relating to taxation is Article 265, which provides: “No tax shall be levied or collected except by authority of law”. Therefore, not only the lev…

SHRI JAYANTIBHAI VIRJIBHAI BABARIYA,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.,2, SURAT

In the result, appeals filed by the Revenue (in ITA nos

ITA 110/SRT/2021[2016-17]Status: DisposedITAT Surat22 Nov 2022AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.110/Srt/2021 ("नधा"रणवष" / Assessment Year: (2016-17) (Physical Court Hearing) Jayantibhai Virjibhai Babariya, Vs. The Acit, Central Circle-2, K-801, River View Heights, Surat. Peddar Road, Mota Varachha, Surat-394101 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpb0820M (Assessee) (Respondent) आयकरअपीलसं./Ita No.195/Srt/2021 ("नधा"रणवष" / Assessment Year: (2017-18) The Dcit, Central Circle-2, Vs. Jayantibhai Virjibhai Babariya, K-801, River View Heights, Surat. Peddar Road, Mota Varachha, Surat-394101 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afhpb0820M (Assessee) (Respondent) Shri Ashwin K. Parekh, Ar Assessee By Respondent By Shri Ritesh Mishra, Cit-Dr Date Of Hearing 07/10/2022 Date Of Pronouncement 22/11/2022

Section 143(3)

…dinate to the Constitution and must be read 110 & 195/SRT/2021/AYs.2016-17 & 2017-18 Jayantibhai Virjibhai Babariya and interpreted in the light of the constitutional provisions. (CIT v Tlarijan Nigam 226 ITR 696.) In India Cements Ltd v State of Tamil Nadu, 188 ITR 690, 699 (SC), a seven-judge Bench of the Hon`ble Supreme Court observed that the Constitution is the mechanism under which the laws are to be made. One of the most important provisions of the Constitution relating to taxation is Article 265, which provides: “No tax shall be levied or collected except by authority of law”. Therefore, not only the lev…

M/S TAMILNADU STATE MARKETING CORPORATION LIMITED,CHENNAI vs. ACIT,CORPORATE CIRCLE 3 [1], CHENNAI

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

ITA 353/CHNY/2022[2014-15]Status: DisposedITAT Chennai14 Nov 2022AY 2014-15

Bench: Shri Mahavir Singhand Dr. Dipak P. Ripoteआयकर अपीलसं./Ita No.: 353/Chny/2022 "नधा"रण वष"/Assessment Year: 2014-15 M/S. Tamilnadu State The Acit, Marketing Corporation Ltd., Vs. Corporate Circle 3(1), Cmda Tower, Ii, Iv Floor, Chennai. Gandhi Irwin Bridge Road, Egmore, Chennai – 600 008. Pan: Aaact 2964P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओरसे/Appellant By : Shri R.Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri M. Rajan, Cit सुनवाई क" तार"ख/Date Of Hearing : 16.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 14.11.2022 आदेश /O R D E R Per Mahavir Singh: This Appeal By The Assessee Is Arising Out Of The Revision Order Passed U/S.263 Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) By The Principal Commissioner Of Income Tax (Appeals), Chennai-3 In Revision No.Pcit, Chennai-3/Revision-263/100000339483/2022 Dated 31.03.2022. The Assessment Was Framed By The Acit, Corporate Circle-3(1), Chennai For The Assessment Year 2014-15 U/S.143(3) Of The Act Vide Order Dated 30.12.2016. 2. The Only Issue In This Appeal Of Assessee Is As Regards To The Revision Order Passed By Pcit By Holding The Assessment Framed As Erroneous & Prejudicial To The Interest Of Revenue On Account Of Value Added Tax Paid By Assessee & Claimed As Deduction U/S.37 R.W.S. 43B Of The Act & Allowed.

For Appellant: Shri R.Vijayaraghavan, AdvocateFor Respondent: Shri M. Rajan, CIT
Section 143(3)Section 263Section 37Section 40

…rt of the consolidated fund. It is earmarked and set apart for the purpose of services for which it is levied. While coming to this conclusion the Hon'ble Delhi High Court had considered and distinguished the case of India cements Ltd vs State of Tamil Nadu (188 ITR 690) and held as under 21. This takes us to the consideration of the issue as to whether cess is the same thing as a tax and that even though the word “cess" was not used in Section 43B(a) as it originally stood, it always included cess inasmuch as tax was covered in the said provision. We find ourselves in agreement with the submission made by Mr Me…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-2, SURAT vs. SHRI PRABODHCHABNDRA JAYANTILAL PATEL, SURAT

In the result, appeals filed by the Revenue ( in ITA nos

ITA 137/SRT/2021[2017-18]Status: DisposedITAT Surat10 May 2022AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.134 To 137/Srt/2021 ("नधा"रणवष" / Assessment Year: (2017-18) (Virtual Court Hearing) The Dcit, Central Circle-2, Vs. Shri Pravinchandra Dahyabhai Umriger, Surat. Bungalow No.01, Opp. Talao Street, Near Govindji Park, Umra, Surat-395007(Guj) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabpu5216D The Dcit, Central Circle-2, Vs. Shri Vasantrai Ambaram Modi, Surat. 504, D/1, Subham Residency, Pal, Surat- 395005. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acrpm0852D The Dcit, Central Circle-2, Vs. Shri Shankar Mulchand Uttamani, Surat. 1/3210-11, New Textile Market, Ring Road, Surat-395002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahpu9028R The Dcit, Central Circle-2, Vs. Shri Prabodhchandra Jayantilal Patel, Surat. 297, Hari Narar-3, Opp. Brc Gate, Udhna, Surat-394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afvpp7466F (Assessee) (Respondent) Assessee By: Shri Rasesh Shah, Ca Revenue By: Shri Ritesh Mishra, Cit(Dr) सुनवाईक"तार"ख/ Date Of Hearing : 02/03/2022 घोषणाक"तार"ख/Date Of Pronouncement : 10/05/2022 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Four Appeals Filed By The Revenue, Pertaining To Assessment Year (Ay) 2017-18, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn Arise Out Of Separate Assessment Orders Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”].

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri Ritesh Mishra, CIT(DR)
Section 143(3)

…of the land, and all other laws, including the Income tax Act, are subordinate to the Constitution and must be read and interpreted in the light of the constitutional provisions. (CIT v Tlarijan Nigam 226 ITR 696.) In India Cements Ltd v State of Tamil Nadu, 188 ITR 690, 699 (SC), a seven-judge Bench of the Hon`ble Supreme Court observed that the Constitution is the mechanism under which the laws are to be made. One of the most important provisions of the Constitution relating to taxation is Article 265, which provides: “No tax shall be levied or collected except by authority of law”. Therefore, not only the lev…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-2, SURAT vs. SHRI SHANKAR MULCHAND UTTAMANI, SURAT

In the result, appeals filed by the Revenue ( in ITA nos

ITA 136/SRT/2021[2017-18]Status: DisposedITAT Surat10 May 2022AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.134 To 137/Srt/2021 ("नधा"रणवष" / Assessment Year: (2017-18) (Virtual Court Hearing) The Dcit, Central Circle-2, Vs. Shri Pravinchandra Dahyabhai Umriger, Surat. Bungalow No.01, Opp. Talao Street, Near Govindji Park, Umra, Surat-395007(Guj) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabpu5216D The Dcit, Central Circle-2, Vs. Shri Vasantrai Ambaram Modi, Surat. 504, D/1, Subham Residency, Pal, Surat- 395005. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acrpm0852D The Dcit, Central Circle-2, Vs. Shri Shankar Mulchand Uttamani, Surat. 1/3210-11, New Textile Market, Ring Road, Surat-395002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahpu9028R The Dcit, Central Circle-2, Vs. Shri Prabodhchandra Jayantilal Patel, Surat. 297, Hari Narar-3, Opp. Brc Gate, Udhna, Surat-394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afvpp7466F (Assessee) (Respondent) Assessee By: Shri Rasesh Shah, Ca Revenue By: Shri Ritesh Mishra, Cit(Dr) सुनवाईक"तार"ख/ Date Of Hearing : 02/03/2022 घोषणाक"तार"ख/Date Of Pronouncement : 10/05/2022 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Four Appeals Filed By The Revenue, Pertaining To Assessment Year (Ay) 2017-18, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn Arise Out Of Separate Assessment Orders Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”].

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri Ritesh Mishra, CIT(DR)
Section 143(3)

…of the land, and all other laws, including the Income tax Act, are subordinate to the Constitution and must be read and interpreted in the light of the constitutional provisions. (CIT v Tlarijan Nigam 226 ITR 696.) In India Cements Ltd v State of Tamil Nadu, 188 ITR 690, 699 (SC), a seven-judge Bench of the Hon`ble Supreme Court observed that the Constitution is the mechanism under which the laws are to be made. One of the most important provisions of the Constitution relating to taxation is Article 265, which provides: “No tax shall be levied or collected except by authority of law”. Therefore, not only the lev…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.-2, SURAT vs. SHRI VASANTRAI AMBARAM MODI, SURAT

In the result, appeals filed by the Revenue ( in ITA nos

ITA 135/SRT/2021[2017-18]Status: DisposedITAT Surat10 May 2022AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.134 To 137/Srt/2021 ("नधा"रणवष" / Assessment Year: (2017-18) (Virtual Court Hearing) The Dcit, Central Circle-2, Vs. Shri Pravinchandra Dahyabhai Umriger, Surat. Bungalow No.01, Opp. Talao Street, Near Govindji Park, Umra, Surat-395007(Guj) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabpu5216D The Dcit, Central Circle-2, Vs. Shri Vasantrai Ambaram Modi, Surat. 504, D/1, Subham Residency, Pal, Surat- 395005. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acrpm0852D The Dcit, Central Circle-2, Vs. Shri Shankar Mulchand Uttamani, Surat. 1/3210-11, New Textile Market, Ring Road, Surat-395002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahpu9028R The Dcit, Central Circle-2, Vs. Shri Prabodhchandra Jayantilal Patel, Surat. 297, Hari Narar-3, Opp. Brc Gate, Udhna, Surat-394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afvpp7466F (Assessee) (Respondent) Assessee By: Shri Rasesh Shah, Ca Revenue By: Shri Ritesh Mishra, Cit(Dr) सुनवाईक"तार"ख/ Date Of Hearing : 02/03/2022 घोषणाक"तार"ख/Date Of Pronouncement : 10/05/2022 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Four Appeals Filed By The Revenue, Pertaining To Assessment Year (Ay) 2017-18, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn Arise Out Of Separate Assessment Orders Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”].

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri Ritesh Mishra, CIT(DR)
Section 143(3)

…of the land, and all other laws, including the Income tax Act, are subordinate to the Constitution and must be read and interpreted in the light of the constitutional provisions. (CIT v Tlarijan Nigam 226 ITR 696.) In India Cements Ltd v State of Tamil Nadu, 188 ITR 690, 699 (SC), a seven-judge Bench of the Hon`ble Supreme Court observed that the Constitution is the mechanism under which the laws are to be made. One of the most important provisions of the Constitution relating to taxation is Article 265, which provides: “No tax shall be levied or collected except by authority of law”. Therefore, not only the lev…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIR.,2, SURAT vs. SHRI PRAVINCHANDRA DAHYABHAI UMRIGER, SURAT

In the result, appeals filed by the Revenue ( in ITA nos

ITA 134/SRT/2021[2017-18]Status: DisposedITAT Surat10 May 2022AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.134 To 137/Srt/2021 ("नधा"रणवष" / Assessment Year: (2017-18) (Virtual Court Hearing) The Dcit, Central Circle-2, Vs. Shri Pravinchandra Dahyabhai Umriger, Surat. Bungalow No.01, Opp. Talao Street, Near Govindji Park, Umra, Surat-395007(Guj) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabpu5216D The Dcit, Central Circle-2, Vs. Shri Vasantrai Ambaram Modi, Surat. 504, D/1, Subham Residency, Pal, Surat- 395005. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acrpm0852D The Dcit, Central Circle-2, Vs. Shri Shankar Mulchand Uttamani, Surat. 1/3210-11, New Textile Market, Ring Road, Surat-395002. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahpu9028R The Dcit, Central Circle-2, Vs. Shri Prabodhchandra Jayantilal Patel, Surat. 297, Hari Narar-3, Opp. Brc Gate, Udhna, Surat-394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afvpp7466F (Assessee) (Respondent) Assessee By: Shri Rasesh Shah, Ca Revenue By: Shri Ritesh Mishra, Cit(Dr) सुनवाईक"तार"ख/ Date Of Hearing : 02/03/2022 घोषणाक"तार"ख/Date Of Pronouncement : 10/05/2022 आदेश / O R D E R Per Dr. A. L. Saini: Captioned Four Appeals Filed By The Revenue, Pertaining To Assessment Year (Ay) 2017-18, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Which In Turn Arise Out Of Separate Assessment Orders Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”].

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri Ritesh Mishra, CIT(DR)
Section 143(3)

…of the land, and all other laws, including the Income tax Act, are subordinate to the Constitution and must be read and interpreted in the light of the constitutional provisions. (CIT v Tlarijan Nigam 226 ITR 696.) In India Cements Ltd v State of Tamil Nadu, 188 ITR 690, 699 (SC), a seven-judge Bench of the Hon`ble Supreme Court observed that the Constitution is the mechanism under which the laws are to be made. One of the most important provisions of the Constitution relating to taxation is Article 265, which provides: “No tax shall be levied or collected except by authority of law”. Therefore, not only the lev…

M/S DALMIA CEMENT (BHARAT) LTD. vs. THE COMMISSIONER OF INCOME TAX

The appeal is partly allowed

ITA-374/2003HC Delhi23 Dec 2015
For Appellant: Mr Simran MehtaFor Respondent: Mr N.P. Sahni, Senior Standing Counsel for
Section 115Section 116Section 260ASection 32A(1)

…Court, the Assessee as well as other persons approached the Supreme Court by filing special leave petitions and writ petitions. These petitions were allowed by a Constitution Bench of the Supreme Court in India Cement Ltd. v. State of Tamil Nadu: (1991) 188 ITR 690 (SC). The Supreme Court held that the “impugned legislation in its pith and substance levied a tax on royalty and not tax on land” and, therefore, was beyond the competence of the State Legislature. The Court held that Section 9 of the Mines and Minerals (Regulation and Development) Act, 1957 covered the legislative field and, therefore, the…

M/S DALMIA CEMENT (BHARAT) LTD vs. THE COMMISSIONER OF INCOME TAX

The appeal is partly allowed

ITA - 374 / 2003HC Delhi23 Dec 2015
For Appellant: Mr Simran MehtaFor Respondent: Mr N.P. Sahni, Senior Standing Counsel for
Section 115Section 116Section 260ASection 32A(1)

…Court, the Assessee as well as other persons approached the Supreme Court by filing special leave petitions and writ petitions. These petitions were allowed by a Constitution Bench of the Supreme Court in India Cement Ltd. v. State of Tamil Nadu: (1991) 188 ITR 690 (SC). The Supreme Court held that the “impugned legislation in its pith and substance levied a tax on royalty and not tax on land” and, therefore, was beyond the competence of the State Legislature. The Court held that Section 9 of the Mines and Minerals (Regulation and Development) Act, 1957 covered the legislative field and, therefore, the…

M/S DALMIA CEMENT (BHARAT) LTD vs. THE COMMISSIONER OF INCOME TAX

The appeal is partly allowed

ITA/374/2003HC Delhi23 Dec 2015
For Appellant: Mr Simran MehtaFor Respondent: Mr N.P. Sahni, Senior Standing Counsel for
Section 115Section 116Section 260ASection 32A(1)

…Court, the Assessee as well as other persons approached the Supreme Court by filing special leave petitions and writ petitions. These petitions were allowed by a Constitution Bench of the Supreme Court in India Cement Ltd. v. State of Tamil Nadu: (1991) 188 ITR 690 (SC). The Supreme Court held that the “impugned legislation in its pith and substance levied a tax on royalty and not tax on land” and, therefore, was beyond the competence of the State Legislature. The Court held that Section 9 of the Mines and Minerals (Regulation and Development) Act, 1957 covered the legislative field and, therefore, the…

CIT v. Tlarijan Nigam (188 ITR 690) — Cited in 14 Judgments | BharatTax