CLITTRES D/5 I/S GARONNE AND OTHERS v. COMMISSIONER OF INCOME TAX, KERALA-II

9 SCC 546Reported decision1997#9919 most cited

What is CLITTRES D/5 I/S GARONNE AND OTHERS v. COMMISSIONER OF INCOME TAX, KERALA-II authority for?

Section 172(1) of the Income Tax Act confers an absolute right upon the Income Tax Officer to levy and recover tax in a summary manner from non-residents owning ships, notwithstanding other provisions of the Act. The assessee has no right to object to this summary assessment.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2023.

Also referred to as

A. S. Clittres d/5 I/S Garonne · Commissioner of Income Tax · Kerala-II · 1997 SCC 9 546 · Section 172 · non-resident ship owner · summary assessment · ad hoc assessment · absolute right of ITO · taxation of shipping income

Judgments citing CLITTRES D/5 I/S GARONNE AND OTHERS v. COMMISSIONER OF INCOME TAX, KERALA-II

Dy CIT 11 (3)(1), Mumbai vs. Total Oil India Pvt Ltd., Mumbai

In the result, the appeal of the revenue is dismissed and the Cross

ITA 6997/MUM/2019[2016-17]Status: DisposedITAT Mumbai29 Dec 2023AY 2016-17

Bench: Shri Vikas Awasthy&F Shri Amarjit Singhdy. Commissioner Of Vs. Total Oil India Pvt. Ltd. Income Tax-11(3)(1) 3Rd Floor, The Leela Room No. 204, Aayakar Galleria, Bhavan, M.K.Road, Andheri (E) Marine Lines Mumbai 400 059 Mumbai – 400 020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace2175M Appellant .. Respondent

For Appellant: Niraj ShethFor Respondent: Ajay Kumar Sharma
Section 143(2)Section 143(3)Section 195Section 40

…which the time-charterers had agreed to pay to the owners of the ship was payable "on account of" the carriage of goods......" 51. Similarly, in the case of A. S. CLITTRES D/5 I/S GARONNE AND OTHERS vs. COMMISSIONER OF INCOME TAX, KERALA-II reported in (1997) 9 SCC 546 , once again, after reproduction of section 172 of the IT Act, the Hon'ble Supreme Court of India SRP 68/79ITXA989.15.doc explained the scheme of the section in the following words:- P a g e | 9 ITA No.6997/Mum/2019 & C.O. 57/Mum/2021 Dy.CIT-11(3)(1) Vs. Total Oil India Pvt. Ltd. "7. The Scheme of Section 172 of the Act appears to be this: Section…

DCIT- 11 (3)(1), Mumbai vs. Total Oil India Pvt. Ltd., Mumbai

In the result, appeal of the assessee is partly allowed as indicated above and appeal of the revenue is dismissed

ITA 361/MUM/2019[2015-16]Status: DisposedITAT Mumbai10 Jan 2020AY 2015-16

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Total Oil India Pvt. Ltd., V. Asst. Commissioner Of Income-Tax 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Andheri Kurla Road, Andheri (E) Aayakar Bhavan, M.K. Road Mumbai – 400 059 Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent) Dy. Commissioner Of Income-Tax V. M/S. Total Oil India Pvt. Ltd., 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Room No. 204, 2Nd Floor Andheri Kurla Road, Andheri (E) Mumbai – 400 059 Aayakar Bhavan, M.K. Road Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent)

For Appellant: Shri Niraj ShethFor Respondent: Shri Amit Pratap Singh
Section 195Section 234DSection 244ASection 40Section 9(1)(vii)

…which the time-charterers had agreed to pay to the owners of the ship was payable "on account of" the carriage of goods.....” 51. Similarly, in the case of A. S. CLITTRES D/5 I/S GARONNE AND OTHERS vs. COMMISSIONER OF INCOME TAX, KERALA-II reported in (1997) 9 SCC 546 , once again, after reproduction of section 172 of the IT Act, the Hon'ble Supreme Court of India SRP 68/79ITXA989.15.doc explained the scheme of the section in the following words:- "7. The Scheme of Section 172 of the Act appears to be this: Section 172(1) of the Act gives a right to the Income Tax Officer to levy and recover tax in the case of a…

Total Oil India P. Ltd, Mumbai vs. ACIT Cir 11(3)(1), Mumbai

In the result, appeal of the assessee is partly allowed as indicated above and appeal of the revenue is dismissed

ITA 245/MUM/2019[2015-16]Status: DisposedITAT Mumbai10 Jan 2020AY 2015-16

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Total Oil India Pvt. Ltd., V. Asst. Commissioner Of Income-Tax 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Andheri Kurla Road, Andheri (E) Aayakar Bhavan, M.K. Road Mumbai – 400 059 Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent) Dy. Commissioner Of Income-Tax V. M/S. Total Oil India Pvt. Ltd., 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Room No. 204, 2Nd Floor Andheri Kurla Road, Andheri (E) Mumbai – 400 059 Aayakar Bhavan, M.K. Road Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent)

For Appellant: Shri Niraj ShethFor Respondent: Shri Amit Pratap Singh
Section 195Section 234DSection 244ASection 40Section 9(1)(vii)

…which the time-charterers had agreed to pay to the owners of the ship was payable "on account of" the carriage of goods.....” 51. Similarly, in the case of A. S. CLITTRES D/5 I/S GARONNE AND OTHERS vs. COMMISSIONER OF INCOME TAX, KERALA-II reported in (1997) 9 SCC 546 , once again, after reproduction of section 172 of the IT Act, the Hon'ble Supreme Court of India SRP 68/79ITXA989.15.doc explained the scheme of the section in the following words:- "7. The Scheme of Section 172 of the Act appears to be this: Section 172(1) of the Act gives a right to the Income Tax Officer to levy and recover tax in the case of a…

ACIT Cir 11(3)(1), Mumbai vs. Total Oil India P. Ltd, Mumbai

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

ITA 2128/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Jan 2020AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Avaneesh Tiwari
Section 195Section 234DSection 40Section 9(1)(vii)

…greed to pay to the owners of the ship was payable "on account of" the carriage of goods.....” M/s. Total Oil India Pvt. Ltd., 51. Similarly, in the case of A. S. CLITTRES D/5 I/S GARONNE AND OTHERS vs. COMMISSIONER OF INCOME TAX, KERALA-II reported in (1997) 9 SCC 546 , once again, after reproduction of section 172 of the IT Act, the Hon'ble Supreme Court of India SRP 68/79ITXA989.15.doc explained the scheme of the section in the following words:- "7. The Scheme of Section 172 of the Act appears to be this: Section 172(1) of the Act gives a right to the Income Tax Officer to levy and recover tax in the case of a…

Asst CIT Range 11(3)(1), Mumbai vs. Total Oil India P.Ltd, Mumbai

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

ITA 2127/MUM/2018[2014-15]Status: DisposedITAT Mumbai10 Jan 2020AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Avaneesh Tiwari
Section 195Section 234DSection 40Section 9(1)(vii)

…greed to pay to the owners of the ship was payable "on account of" the carriage of goods.....” M/s. Total Oil India Pvt. Ltd., 51. Similarly, in the case of A. S. CLITTRES D/5 I/S GARONNE AND OTHERS vs. COMMISSIONER OF INCOME TAX, KERALA-II reported in (1997) 9 SCC 546 , once again, after reproduction of section 172 of the IT Act, the Hon'ble Supreme Court of India SRP 68/79ITXA989.15.doc explained the scheme of the section in the following words:- "7. The Scheme of Section 172 of the Act appears to be this: Section 172(1) of the Act gives a right to the Income Tax Officer to levy and recover tax in the case of a…

Total Oil India P. Ltd, Mumbai vs. ACIT Cir 11(3)(1), Mumbai

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

ITA 1878/MUM/2018[2014-15]Status: DisposedITAT Mumbai10 Jan 2020AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Avaneesh Tiwari
Section 195Section 234DSection 40Section 9(1)(vii)

…greed to pay to the owners of the ship was payable "on account of" the carriage of goods.....” M/s. Total Oil India Pvt. Ltd., 51. Similarly, in the case of A. S. CLITTRES D/5 I/S GARONNE AND OTHERS vs. COMMISSIONER OF INCOME TAX, KERALA-II reported in (1997) 9 SCC 546 , once again, after reproduction of section 172 of the IT Act, the Hon'ble Supreme Court of India SRP 68/79ITXA989.15.doc explained the scheme of the section in the following words:- "7. The Scheme of Section 172 of the Act appears to be this: Section 172(1) of the Act gives a right to the Income Tax Officer to levy and recover tax in the case of a…

Total Oil India P. Ltd, Mumbai vs. ACIT Cir 11(3)(1), Mumbai

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

ITA 1877/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Jan 2020AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Avaneesh Tiwari
Section 195Section 234DSection 40Section 9(1)(vii)

…greed to pay to the owners of the ship was payable "on account of" the carriage of goods.....” M/s. Total Oil India Pvt. Ltd., 51. Similarly, in the case of A. S. CLITTRES D/5 I/S GARONNE AND OTHERS vs. COMMISSIONER OF INCOME TAX, KERALA-II reported in (1997) 9 SCC 546 , once again, after reproduction of section 172 of the IT Act, the Hon'ble Supreme Court of India SRP 68/79ITXA989.15.doc explained the scheme of the section in the following words:- "7. The Scheme of Section 172 of the Act appears to be this: Section 172(1) of the Act gives a right to the Income Tax Officer to levy and recover tax in the case of a…

ACIT 11(3)(1), Mumbai vs. Total Oil India P.Ltd, Mumbai

ITA 4300/MUM/2016[2010-11]Status: DisposedITAT Mumbai09 Jul 2019AY 2010-11

Bench: Shri G. S. Pannu, Vp & Shri Amarjit Singh, Jm

For Appellant: Shri Niraj ShethFor Respondent: Shri S. Usmani (DR)
Section 143(1)Section 143(2)Section 195Section 40Section 9(1)(vi)Section 9(1)(vii)

…4135/M/2016 & 4300/M/2016 A.Y.2010-11 pay to the owners of the ship was payable "on account of" the carriage of goods......" 51. Similarly, in the case of A. S. CLITTRES D/5 I/S GARONNE AND OTHERS vs. COMMISSIONER OF INCOME TAX, KERALA-II reported in (1997) 9 SCC 546 , once again, after reproduction of section 172 of the IT Act, the Hon'ble Supreme Court of India SRP 68/79ITXA989.15.doc explained the scheme of the section in the following words:- "7. The Scheme of Section 172 of the Act appears to be this: Section 172(1) of the Act gives a right to the Income Tax Officer to levy and recover tax in the case of a…

Total Oil India P.Ltd, Mumbai vs. Addl CIT RG 8(3), Mumbai

ITA 4135/MUM/2016[2010-11]Status: DisposedITAT Mumbai09 Jul 2019AY 2010-11

Bench: Shri G. S. Pannu, Vp & Shri Amarjit Singh, Jm

For Appellant: Shri Niraj ShethFor Respondent: Shri S. Usmani (DR)
Section 143(1)Section 143(2)Section 195Section 40Section 9(1)(vi)Section 9(1)(vii)

…4135/M/2016 & 4300/M/2016 A.Y.2010-11 pay to the owners of the ship was payable "on account of" the carriage of goods......" 51. Similarly, in the case of A. S. CLITTRES D/5 I/S GARONNE AND OTHERS vs. COMMISSIONER OF INCOME TAX, KERALA-II reported in (1997) 9 SCC 546 , once again, after reproduction of section 172 of the IT Act, the Hon'ble Supreme Court of India SRP 68/79ITXA989.15.doc explained the scheme of the section in the following words:- "7. The Scheme of Section 172 of the Act appears to be this: Section 172(1) of the Act gives a right to the Income Tax Officer to levy and recover tax in the case of a…

ACIT 17(1), Mumbai vs. Elve Corporation, Mumbai

ITA 3565/MUM/2015[2011-12]Status: DisposedITAT Mumbai25 Apr 2017AY 2011-12

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 195Section 195(2)Section 40

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, सी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member आयकर अपील सं./ITA Nos.3564 & 3565/Mum/2015 "नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 ACIT-17(1), M/s Elve Corporation, Room No.117, 1st Floor, Elve Chambers, Green बनाम/ Aayakar Bhavan, Street, Fort, Vs. M.K.Road, Mumbai-400023 Mumbai-400020 PAN No. AAAFE4847R (राज"व /Revenue) ("नधा"रती /Assessee) आयकर अपील सं./ITA Nos.3887 & 3888/Mum/2015 "नधा"र…

ACIT 17(1), Mumbai vs. Elve Corporation, Mumbai

ITA 3564/MUM/2015[2010-11]Status: DisposedITAT Mumbai25 Apr 2017AY 2010-11

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 195Section 195(2)Section 40

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, सी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member आयकर अपील सं./ITA Nos.3564 & 3565/Mum/2015 "नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 ACIT-17(1), M/s Elve Corporation, Room No.117, 1st Floor, Elve Chambers, Green बनाम/ Aayakar Bhavan, Street, Fort, Vs. M.K.Road, Mumbai-400023 Mumbai-400020 PAN No. AAAFE4847R (राज"व /Revenue) ("नधा"रती /Assessee) आयकर अपील सं./ITA Nos.3887 & 3888/Mum/2015 "नधा"र…

CLITTRES D/5 I/S GARONNE AND OTHERS v. COMMISSIONER OF INCOME TAX, KERALA-II (9 SCC 546) — Cited in 11 Judgments | BharatTax