Collector of Central Excise v. Dhiren Chemical Industries Ltd.

254 ITR 554Supreme Court of India2002#13908 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Judgments citing Collector of Central Excise v. Dhiren Chemical Industries Ltd.

ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. NATIONAL E ASSESSMENT CENTRE, NEW DELHI

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 242/NAG/2023[2018-19]Status: DisposedITAT Nagpur09 Sept 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 142(1)Section 143(2)

…ITR 283) (P&H); and (230 ITR 622) (Karn.). In the following decisions courts have held that circulars are binding on the Revenue: Uco Bank Ltd. Vs CIT (237 ITR 889)(SC); Anjum M.H. Ghaswala (252 ITR 1) (SC); K.P. Varghese (131 ITR 597); and Dhiren Chemicals (254 ITR 554). In the following decisions courts have held that even if it is a benevolent circular it is binding on the authorities of the tax department: Navnitlal C. Jhaveri (56 ITR 198 at 203) (SC); Ellerman Lines Ltd versus CIT (82 ITR 913 at 920-1) (SC); K.P. Varghese (131 ITR 597); and UCO Bank versus CIT (237 ITR 89) (SC). The aforesaid amendment carr…

ECONOMIC EXPLOSIVES LIMITED,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1 (2), NAGPUR

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 177/NAG/2022[2017-18]Status: DisposedITAT Nagpur09 Sept 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 142(1)Section 143(2)

…ITR 283) (P&H); and (230 ITR 622) (Karn.). In the following decisions courts have held that circulars are binding on the Revenue: Uco Bank Ltd. Vs CIT (237 ITR 889)(SC); Anjum M.H. Ghaswala (252 ITR 1) (SC); K.P. Varghese (131 ITR 597); and Dhiren Chemicals (254 ITR 554). In the following decisions courts have held that even if it is a benevolent circular it is binding on the authorities of the tax department: Navnitlal C. Jhaveri (56 ITR 198 at 203) (SC); Ellerman Lines Ltd versus CIT (82 ITR 913 at 920-1) (SC); K.P. Varghese (131 ITR 597); and UCO Bank versus CIT (237 ITR 89) (SC). The aforesaid amendment carr…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. ROHIT JAIN, SHILLONG

In the result, the appeals filed by the Revenue are dismissed

ITA 339/GTY/2019[2017-18]Status: DisposedITAT Guwahati05 Jul 2023AY 2017-18

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 132Section 132(4)Section 153ASection 250

…d phrase, if there are circulars which have been issued by the Central Board of Excise and Customs which place a different interpretation upon the said phrase, that interpretation will be binding upon the Revenue [C.C.E. -VS- DHIREN CHEMICAL INDUSTRIES (2002) 254 ITR 554 (SC)]. Therefore, not having acted in conformity with the instruction issued by the C.B.D.T. is in contravention to the provisions of s. 119 of the Income Tax Act, 1961 and the addition made thereunder has no validity in the eyes of law. Since, the position adopted by the Ld. Assessing Officer ignoring the contents thereof, runs counter to the Ci…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. ROHIT JAIN, SHILLONG

In the result, the appeals filed by the Revenue are dismissed

ITA 338/GTY/2019[2016-17]Status: DisposedITAT Guwahati05 Jul 2023AY 2016-17

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 132Section 132(4)Section 153ASection 250

…d phrase, if there are circulars which have been issued by the Central Board of Excise and Customs which place a different interpretation upon the said phrase, that interpretation will be binding upon the Revenue [C.C.E. -VS- DHIREN CHEMICAL INDUSTRIES (2002) 254 ITR 554 (SC)]. Therefore, not having acted in conformity with the instruction issued by the C.B.D.T. is in contravention to the provisions of s. 119 of the Income Tax Act, 1961 and the addition made thereunder has no validity in the eyes of law. Since, the position adopted by the Ld. Assessing Officer ignoring the contents thereof, runs counter to the Ci…

GLOSTER LIMITED (FORMERLY KNOWN AS KETTLEWELL BULLEN & CO. LTD. AND SUCCESSOR IN INTEREST OF GLOSTER LTD.),KOLKATA vs. A.C.I.T.,CIRCLE-4(1), KOLKATA

In the result, appeal of assessee is allowed

ITA 87/KOL/2020[2013-14]Status: DisposedITAT Kolkata13 Jan 2021AY 2013-14

Bench: "ी जे. सुधाकर रे"ी, लेखा सद"य एवं/And "ी ऐ. टी. वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 37Section 40

…n the assessment for the year 1962-63 and onwards and not the Cess. Further, it is a well-accepted principle that a circular issued by CBDT is binding on the Income Tax Department as laid down by the Apex Court in the case of CCE -vs.- Dhiren Chemicals (2002) 254 ITR 554 (SC) wherein the Apex Court has observed as under: “We need to make it clear that, regardless of the interpretation that we have placed on the said phrase, if there are circulars which have been issued by the Central Board of Excise and Customs which place a different interpretation upon the said phrase, that interpretation will be binding upon t…

LATE RAMESH CHAND GOYAL,NEW DELHI vs. ITO, NEW DELHI

In the result, the appeal is allowed in part for statistical purposes

ITA 1187/DEL/2014[2009-10]Status: DisposedITAT Delhi15 Feb 2017AY 2009-10

Bench: Sh. S.K. Yadav & Sh. O.P. Kantassessment Year: 2009-10 Vs. Income Tax Officer, Ward-24(4), Late Ramesh Chand Goyal Through L/H Smt. Manorma New Delhi Goyal, A-15/5, Vasant Vihar, New Delhi Pan : Aagpg7119L (Appellant) (Respondent) Appellant By Sh. M.L. Dua, Adv. Respondent By Sh. F.R. Meena, Sr.Dr Date Of Hearing 11.01.2017 Date Of Pronouncement 15.02.2017 Order Per O.P. Kant, A.M.:

Section 143(1)Section 143(2)Section 147Section 148Section 2(22)Section 2(22)(e)

…t the Circular issued by the CBDT was binding on the Income Tax Authorities, he relied on the following decisions. i. Paper Products Ltd. Vs. Commissioner of Central Excise, 247 ITR 128 (SC) ii. Collector of Central Excise Vs. Dhiren Chemical Industries Ltd., 254 ITR 554 (SC) iii. CIT Vs. Punalur Paper Millsts. Ltd., 170 ITR 37 (Kerala) iv. Mathew M. Thomas & Others, 236 ITR 691 (SC). 8.1 On the other hand, the learned Sr. Departmental Representative submitted that the issue in dispute has already been discussed in detail by the Hon’ble Jurisdictional High Court in the case of CIT Vs. Ankitech (P) Ltd. & Others.,…

TAURIAN IRON & STEEL CO. P.LTD,MUMBAI vs. ADDL CIT RG 4(3), MUMBAI

In the result, appeal of the assessee is partly allowed, in terms indicated hereinabove

ITA 5920/MUM/2012[2008-09]Status: DisposedITAT Mumbai16 Sept 2016AY 2008-09
For Appellant: Shri K.B.DesaiFor Respondent: Shri N.K.Chand
Section 143(3)Section 250(6)

…orks (179 ITR 283)(P&H). (xv). East India Hotels Ltd. Vs. C.R Shekhar Reddy & Anr. (230 ITR 622)(Kar) (xvi). UCO Bank Ltd. VS. CIT (237 ITR 889)(SC). (xvii).Anjuman M.I1 Ghaswala (252 ITR 1)(SC) (xviii). K.P Varghese (131 ITR 597)(SC) (xix). Dhiren Chemicals (254 ITR 554) (xx). Navnitlal C. Jhaveri (56 ITR 198 at 203)(SC) (xxi). Ellerman Lines Ltd. Vs. CIT (82 ITR 913, at 920-21)(SC) , and thus submitted that as the A.O had erred in not following the CBDT Circular No. 5 (supra), therefore his action may be vacated. 8. The Ld. A.R further referring to another CBDT Circular No. 9; Pt. 19.11. 2013, wherein the anoma…

Collector of Central Excise v. Dhiren Chemical Industries Ltd. (254 ITR 554) — Cited in 7 Judgments | BharatTax