Collector of Central Excise v. Pradyumna Steel Ltd.

9 SCC 234Reported decision2003#25828 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2022.

Judgments citing Collector of Central Excise v. Pradyumna Steel Ltd.

Commissioner of Cental Excise and Service Tax Rohtak vs. M/S. Merino Panel Product Ltd

C.A. No.-006891 - 2018Supreme Court05 Dec 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 2Section 4Section 4(1)Section 4(1)(a)Section 4(1)(b)Section 4(3)(b)

…eel Ltd. v. Union of India8 and Collector of Central Excise, Calcutta v. Pradyumna Steel Ltd.9 that mere invocation of an incorrect provision as the source of a power is irrelevant, provided the power itself actually exists; 8 (1969) 2 SCR 481. 9 (2003) 9 SCC 234. 11 | P a g e iv) The show cause notice merely cited the most apt method of ascertaining the independent selling price and the proper assessable value for the goods, in line with the spirit of Section 4(1) of the CEA; v) In any case, Rule 9 of the CEVR cannot cover the specific factual scenario of the present dispute which invol…

ACIT, New Delhi vs. M/S. Vision Town Planners Pvt. Ltd., Noida

ITA 4461/DEL/2014[2011-12]Status: DisposedITAT Delhi18 Nov 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Rakesh Joshi, C. AFor Respondent: Ms. Sunita Singh [CIT] – D. R

Section 139Section 143Section 143(3)Section 153ASection 153CSection 154

…led that mere mention of a wrong provision of law when the power exercised is available even though under a different provision, is by itself not sufficient to invalidate the exercise of that power [ Collector of Central Excise v. Pradyumna Steel Ltd., (2003) 9 SCC 234]. 15. In view of this we do not find any reason to sustain the order of the learned CIT - A. Accordingly, the order of the learned CIT - A quashing the order of the learned assessing officer passed u/s 154 of the income tax act is set aside and the order of the AO is restored. 16. Accordingly, appeal of the learned AO is allowed.” 19. Assessee pref…

DCIT, New Delhi vs. M/S. Vision Town Planners (P) Ltd., Noida

Accordingly, appeal of the learned AO is allowed

ITA 5210/DEL/2015[2011-12]Status: DisposedITAT Delhi19 Mar 2019AY 2011-12

Bench: Smt Beena A Pillai & Shri Prashant Maharishidcit, Vision Town Planners (P) Vs. Central Circle-21, Ltd, New Delhi B-116, Sector-44, Noida Up Pan: Aaccv9600Q (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri J. K. Mishra, CIT DR

Section 132Section 143Section 153BSection 153CSection 154

…led that mere mention of a wrong provision of law when the power exercised is available even though under a different provision, is by itself not sufficient to invalidate the exercise of that power [ Collector of Central Excise v. Pradyumna Steel Ltd., (2003) 9 SCC 234]. 15. In view of this we do not find any reason to sustain the order of the learned CIT – A. Accordingly, the order of the learned CIT – A quashing the order of the learned assessing officer passed u/s 154 of the income tax act is set aside and the order of the AO is restored. 16. Accordingly, appeal of the learned AO is allowed. Order pronounced i…