Commissioner of Customs v. Indian Oil Corporation Ltd.

267 ITR 272Supreme Court of India2004#135 most cited

What is Commissioner of Customs v. Indian Oil Corporation Ltd. authority for?

CBDT and CBEC circulars, along with administrative instructions, are binding on departmental authorities, who must not act in contravention of them. However, these circulars and instructions are not binding on courts or assessees.

501

judgments rely on this decision, according to BharatTax’s citation analysis of 366,469 Indian tax judgments — from 2015 to 2026.

Also referred to as

Commissioner of Customs v. Indian Oil Corporation Ltd. · 267 ITR 272 · CBDT circulars binding on department · CBEC circulars binding on department · administrative instructions · departmental authorities bound · not binding on assessee · not binding on court · Section 119 Income-tax Act

Also reported as

136 Taxmann 491

Sections most often in play

Section 143(2)Section 143(3)Section 147Section 142(1)Section 119Section 144Section 250Section 292B
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Issues it is cited on

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Judgments citing Commissioner of Customs v. Indian Oil Corporation Ltd.

DCIT, Circle - 38, Kolkata vs. Manoj Kr. Gupta, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1384/KOL/2010[2003-04]Status: DisposedITAT Kolkata17 Feb 2016AY 2003-04

Bench: : Shri N.V. Vasudevan & Shri M. Balaganesh

For Appellant: None appeared/Adj. Petition filed/For Respondent: Shri Pinaki Mukherjee, JCIT, ld. Sr.DR
Section 147

…imits shall apply retrospectively to pending appeals also. We find that the Circular is binding on the tax authorities. This position has been confirmed by the Hon’ble Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd reported in 267 ITR 272 (SC) wherein their Lordships examined the earlier decisions of the Apex Court with regard to binding nature of the Circulars and laid down that when a Circular issued by the Board remains in operation then the revenue is bound by it and cannot be allowed to plead that it is not valid or that it is contrary to the terms of the statute. Hence we ho…

ITO, Ward - 39(3), Kolkata vs. Smt. Sabari Banerjee, Kolkata

In the result, the appeal by the Revenue is dismissed

ITA 1960/KOL/2010[2006-07]Status: DisposedITAT Kolkata11 Feb 2016AY 2006-07

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2006-07

For Appellant: Md.S.S.Alam, JCITFor Respondent: Shri Manoj Kataruka, Advocate

…e CBDT Circular No.21/2015 referred to above. 5. It is a settled law that the Circulars issued by CBDT are binding on the Revenue. This position was confirmed by the Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd. reported in 267 ITR 272 wherein their Lordships examined the earlier decisions of the Apex Court with regard to binding nature of the Circular and laid down that when a circular issued by the Board remains in operation then the Revenue is bound by it and cannot be allowed to ITA No.1960/Kol/2010-Smt.Sabari Banerjee-A.Y.2006-07 plead that it is not valid or that it is c…

ITO, Ward - 39(4), Kolkata vs. M/S. Aays, Kolkata

In the result, the appeal by the Revenue is dismissed

ITA 1953/KOL/2010[2007-08]Status: DisposedITAT Kolkata11 Feb 2016AY 2007-08

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2006-07

For Appellant: Md.S.S.Alam, JCITFor Respondent: Shri Manoj Kataruka, Advocate

…e CBDT Circular No.21/2015 referred to above. 5. It is a settled law that the Circulars issued by CBDT are binding on the Revenue. This position was confirmed by the Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd. reported in 267 ITR 272 wherein their Lordships examined the earlier decisions of the Apex Court with regard to binding nature of the Circular and laid down that when a circular issued by the Board remains in operation then the Revenue is bound by it and cannot be allowed to ITA No.1953/Kol/2010-M/s. Aays-A.Y.2006-07 plead that it is not valid or that it is contrary to…

ITO, Ward - 4(1), Kolkata vs. M/S. A.K. Vyapar (P) Ltd., Kolkata

In the result, the appeal by the Revenue is dismissed

ITA 960/KOL/2009[2003-04]Status: DisposedITAT Kolkata11 Feb 2016AY 2003-04

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2003-04

For Appellant: Md.S.S.Alam, JCITFor Respondent: Shri Om Prakash Baid, FCA

…e CBDT Circular No.21/2015 referred to above. 5. It is a settled law that the Circulars issued by CBDT are binding on the Revenue. This position was confirmed by the Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd. reported in 267 ITR 272 wherein their Lordships examined the earlier decisions of the Apex Court with regard to binding nature of the Circular and laid down that when a circular issued by the Board remains in operation then the Revenue is bound by it and cannot be allowed to ITA No.960/Kol/2009-M/s. A.K.Vyapar (P)Ltd. A.Y.2003-04 plead that it is not valid or that it i…

I.T.O WD - 8(3), Kolkata vs. M/S Parasnath Crusher Pvt Ltd, Kolkata

In the result, Revenue’s appeal is dismissed in limine

ITA 1022/KOL/2013[2009-10]Status: DisposedITAT Kolkata09 Feb 2016AY 2009-10

Bench: Shri N.V.Vasusdevan & Shri Waseem Ahmedassessment Year :2009-10

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri N.V.Vasusdevan, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2009-10 ITO, Ward-8(3), Aayakar V/s. M/s Parasnath Crusher Bhawan, P-7, Pvt. Ltd., 46, Rafi Ahmed Chowringhee Sq., 5th Kidwai Road, Kolkata-700 Floor, Room No.5/17, 016 Kolkata-700 069 [PAN No.AADCP 4536 E] अपीलाथ" /Appellant .. ""यथ"/Respondent अपीलाथ" क" ओर से/By Appellant Shri Rajendra Prasad, JCIT-SR-DR Miss. Varsha Jalan, Advocate ""यथ" क" ओर से/By Respondent 09-02-2016 सुनवाई क" तार"ख/Date of Hearing घोषणा क" तार"ख/Date of Pronouncement 09-…

I.T.O WD - 34(3), Kolkata. vs. Dilip Kumar Fogla, Kolkata

In the result, the appeal by the Revenue is dismissed

ITA 994/KOL/2013[2006-07]Status: DisposedITAT Kolkata08 Feb 2016AY 2006-07

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ] Assessment Year : 2006-07

For Appellant: Shri Anil Kumar Pande, JCIT, Sr.DRFor Respondent: None

…e CBDT Circular No.21/2015 referred to above. 5. It is a settled law that the Circulars issued by CBDT are binding on the Revenue. This position was confirmed by the Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd. reported in 267 ITR 272 wherein their Lordships examined the earlier decisions of the Apex Court with regard to binding nature of the Circular and laid down that when a circular issued by the Board remains in operation then the Revenue is bound by it and cannot be allowed to ITA No.994/Kol/2013-Dilip Kumar Fogla-A.Y.2006-07 plead that it is not valid or that it is cont…

I.T.O WD - 1(!), Kolkata vs. M/S Skynit Textile Pvt Ltd, Howrah

In the result, the appeal by the Revenue is dismissed

ITA 978/KOL/2013[2007-08]Status: DisposedITAT Kolkata08 Feb 2016AY 2007-08

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ] Assessment Year : 2007-08

For Appellant: Shri Anil Kumar Pande, JCIT, Sr.DRFor Respondent: None

…e CBDT Circular No.21/2015 referred to above. 5. It is a settled law that the Circulars issued by CBDT are binding on the Revenue. This position was confirmed by the Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd. reported in 267 ITR 272 wherein their Lordships examined the earlier decisions of the Apex Court with regard to binding nature of the Circular and laid down that when a circular issued by the Board remains in operation then the Revenue is bound by it and cannot be allowed to ITA No.978/Kol/2013-M/s. Skynit Textile Pvt.Ltd.-A.Y.2007-08 plead that it is not valid or that…

D.C.I.T Cir - 5, Kolkata vs. M/S Hsil Ltd, Kolkata

In the result, the appeal by the Revenue is dismissed

ITA 884/KOL/2013[2009-10]Status: DisposedITAT Kolkata08 Feb 2016AY 2009-10

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ] Assessment Year : 2009-10

For Appellant: Shri Anil Kumar Pande, JCIT, Sr.DRFor Respondent: Shri P.K.Sanghai, FCA

…e CBDT Circular No.21/2015 referred to above. 5. It is a settled law that the Circulars issued by CBDT are binding on the Revenue. This position was confirmed by the Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd. reported in 267 ITR 272 wherein their Lordships examined the earlier decisions of the Apex Court with regard to binding nature of the Circular and laid down that when a circular issued by the Board remains in operation then the Revenue is bound by it and cannot be allowed to ITA No.884/Kol/2013-M/s. HSIL Ltd.-A.Y.2009-10 plead that it is not valid or that it is contrar…

ITO, Ward-7(2), Kolkata vs. M/S. Pashupati Seohung Ltd, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1188/KOL/2012[2003-04]Status: DisposedITAT Kolkata04 Feb 2016AY 2003-04

Bench: : Shri Mahavir Singh & Shri M. Balaganesh

For Appellant: None appearedFor Respondent: Shri A.R. Roy, JCIT, ld. Sr.DR
Section 143(3)

…imits shall apply retrospectively to pending appeals also. We find that the Circular is binding on the tax authorities. This position has been confirmed by the Hon’ble Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd reported in 267 ITR 272 (SC) wherein their Lordships examined the earlier decisions of the Apex Court with regard to binding nature of the Circulars and laid down that when a Circular issued by the Board remains in operation then the revenue is bound by it and cannot be allowed to plead that it is not valid or that it is contrary to the terms of the statute. Hence we ho…

ITO, WD-36(2), Kolkata vs. Sri Ram Commercial Co., Kolkata

In the result, the appeal as well as the cross objection are dismissed

ITA 1814/KOL/2014[2010-2011]Status: DisposedITAT Kolkata03 Feb 2016AY 2010-2011

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2010-11

For Appellant: Shri Kalyan Acharya Bhaduri, AdvocateFor Respondent: Shri Pinaki Mukherjee, JCIT, Sr.DR

…l/2014 – Sri Ram Commercial Co., ,A.Y.2010-11 5. It is a settled law that the Circulars issued by CBDT are binding on the Revenue. This position was confirmed by the Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd. reported in 267 ITR 272 wherein their Lordships examined the earlier decisions of the Apex Court with regard to binding nature of the Circular and laid down that when a circular issued by the Board remains in operation then the Revenue is bound by it and cannot be allowed to plead that it is not valid or that it is contrary to the terms of the statute. The appeal under…

ITO, WD-1, Bankura vs. Shri Pratap Kundu, Bankura

In the result the appeal of the revenue and the Cross Objection of the assessee are

ITA 1349/KOL/2014[2007-2008]Status: DisposedITAT Kolkata03 Feb 2016AY 2007-2008

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am] Assessment Year : 2007-08

For Appellant: Shri D.K.Sen, AdvocateFor Respondent: Shri Arindam Bhattacharya,JCIT, Sr.DR

…he CBDT Circular No.21/2015 referred to above. 5. It is a settled law that the Circulars issued by CBDT are binding on the Revenue. This position was confirmed by the Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd. reported in 267 ITR 272 wherein their 3 ITA No.1349/Kol/2014 & C.O.No.83/Kol/2014 Shri Pratap Kundu A.Yr.2007-08 Lordships examined the earlier decisions of the Apex Court with regard to binding nature of the Circular and laid down that when a circular issued by the Board remains in operation then the Revenue is bound by it and cannot be allowed to plead that it is no…

DCIT, Kolkata vs. Seem Mohta, Kolkata

In the result, the appeal by the Revenue is dismissed

ITA 613/KOL/2013[2009-2010]Status: DisposedITAT Kolkata03 Feb 2016AY 2009-2010

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2009-10

For Appellant: Shri B.C.Jain, FCAFor Respondent: Shri Kalyan Nath, JCIT, Sr.DR

…e CBDT Circular No.21/2015 referred to above. 5. It is a settled law that the Circulars issued by CBDT are binding on the Revenue. This position was confirmed by the Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd. reported in 267 ITR 272 wherein their Lordships examined the earlier decisions of the Apex Court with regard to binding nature of the Circular and laid down that when a circular issued by the Board remains in operation then the Revenue is bound by it and cannot be allowed to ITA No.613/Kol/2013 – Seema Mohta. ,A.Y.2009-10 plead that it is not valid or that it is contra…

I.T.O WD - 3(4), Kolkata. vs. M/S Pioneer Iron & Steel Corporation (P) Ltd., Howrah

In the result, the appeal by the Revenue is dismissed

ITA 271/KOL/2013[2006-07]Status: DisposedITAT Kolkata03 Feb 2016AY 2006-07

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2006-07

For Appellant: Shri R.K.Patodi, FCAFor Respondent: Shri Pinaki Mukherjee, JCIT, Sr.DR

…e CBDT Circular No.21/2015 referred to above. 5. It is a settled law that the Circulars issued by CBDT are binding on the Revenue. This position was confirmed by the Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd. reported in 267 ITR 272 wherein their Lordships examined the earlier decisions of the Apex Court with regard to binding nature of the Circular and laid down that when a circular issued by the Board remains in operation then the Revenue is bound by it and cannot be allowed to ITA No.271/Kol/2013 – M/s. Pioneer Iron & Steel Corporation (P)Ltd. ,A.Y.2006-07 plead that it…

ITO, Ward-48(1), Kolkata vs. Shri Mukesh Kumar Dhuriya, Howrah

In the result the appeal of the assessee is partly allowed and the appeal of the revenue is dismissed

ITA 842/KOL/2012[2007-08]Status: DisposedITAT Kolkata03 Feb 2016AY 2007-08

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2007-08

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: None

…ol/2012-Shri Mukesh Kumar Dhuria, A.Y.2007-08 5. It is a settled law that the Circulars issued by CBDT are binding on the Revenue. This position was confirmed by the Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd. reported in 267 ITR 272 wherein their Lordships examined the earlier decisions of the Apex Court with regard to binding nature of the Circular and laid down that when a circular issued by the Board remains in operation then the Revenue is bound by it and cannot be allowed to plead that it is not valid or that it is contrary to the terms of the statute. The appeal under…

Shri Mukesh Kr. Dhuriya, Howrah vs. ITO, Ward-48(1), Kolkata

In the result the appeal of the assessee is partly allowed and the appeal of the revenue is dismissed

ITA 1046/KOL/2012[2007-08]Status: DisposedITAT Kolkata03 Feb 2016AY 2007-08

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2007-08

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: None

…ol/2012-Shri Mukesh Kumar Dhuria, A.Y.2007-08 5. It is a settled law that the Circulars issued by CBDT are binding on the Revenue. This position was confirmed by the Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd. reported in 267 ITR 272 wherein their Lordships examined the earlier decisions of the Apex Court with regard to binding nature of the Circular and laid down that when a circular issued by the Board remains in operation then the Revenue is bound by it and cannot be allowed to plead that it is not valid or that it is contrary to the terms of the statute. The appeal under…

DCIT, Circle - 36 Kolkata, Kolkata vs. Rohit & Co., Kolkata

In the result, the appeal by the Revenue is dismissed

ITA 1884/KOL/2010[2006-07]Status: DisposedITAT Kolkata03 Feb 2016AY 2006-07

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ]

For Appellant: Shri Pinaki Mukherjee, JCIT, Sr.DRFor Respondent: Shri V.N.Purohit, FCA

…e CBDT Circular No.21/2015 referred to above. 5. It is a settled law that the Circulars issued by CBDT are binding on the Revenue. This position was confirmed by the Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd. reported in 267 ITR 272 wherein their Lordships examined the earlier decisions of the Apex Court with regard to binding nature of the Circular and laid down that when a circular issued by the Board remains in operation then the Revenue is bound by it and cannot be allowed to ITA Nos.1884&1885/Kol/2010- Rohit & Co.,A.Y.2006-07 & 2007-08 plead that it is not valid or tha…

I.T.O WD - 6(2), Kolkata. vs. M/S Gitco Trading Pvt Ltd, Kolkata

In the result, the appeal by the Revenue is dismissed

ITA 456/KOL/2013[2006-07]Status: DisposedITAT Kolkata02 Feb 2016AY 2006-07

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ] Assessment Year : 2006-07

For Appellant: Shri Sanjit Das, JCIT, Sr.DRFor Respondent: None

…e CBDT Circular No.21/2015 referred to above. 5. It is a settled law that the Circulars issued by CBDT are binding on the Revenue. This position was confirmed by the Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd. reported in 267 ITR 272 wherein their Lordships examined the earlier decisions of the Apex Court with regard to binding nature of the Circular and laid down that when a circular issued by the Board remains in operation then the Revenue is bound by it and cannot be allowed to ITA No.456/Kol/2013-M/s. GITCO Trading Pvt. Ltd. A.Y.2006-07 plead that it is not valid or that…

I.T.O WD - 36(2), Kolkata vs. Shankar Prasad Shaw, Kolkata

In the result, the appeal by the Revenue is dismissed

ITA 567/KOL/2013[2008-2009]Status: DisposedITAT Kolkata01 Feb 2016AY 2008-2009

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ] Assessment Year : 2008-09

For Appellant: Shri Prabal Chowdhury, JCIT, Sr.DRFor Respondent: None

…e CBDT Circular No.21/2015 referred to above. 5. It is a settled law that the Circulars issued by CBDT are binding on the Revenue. This position was confirmed by the Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd. reported in 267 ITR 272 wherein their Lordships examined the earlier decisions of the Apex Court with regard to binding nature of the Circular and laid down that when a circular issued by the Board remains in operation then the Revenue is bound by it and cannot be allowed to ITA No.567/Kol/2013-Shankar Prasad Shaw-A.Y.2008-09 plead that it is not valid or that it is co…

I.T.O WD - 1, Haldia., Purba Medinipur vs. Shri Chitta Ranjan Das, Purba Medinipur

In the result, the appeal by the Revenue is dismissed

ITA 452/KOL/2013[2008-2009]Status: DisposedITAT Kolkata01 Feb 2016AY 2008-2009

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ] Assessment Year : 2008-09

For Appellant: Shri Sital Prasad Roy, JCIT, Sr.DRFor Respondent: Shri Manish Tiwari, FCA

…e CBDT Circular No.21/2015 referred to above. 5. It is a settled law that the Circulars issued by CBDT are binding on the Revenue. This position was confirmed by the Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd. reported in 267 ITR 272 wherein their Lordships examined the earlier decisions of the Apex Court with regard to binding nature of the Circular and laid down that when a circular issued by the Board remains in operation then the Revenue is bound by it and cannot be allowed to ITA No.452/Kol/2013-Shri Chitta Ranjan Das-A.Y.2008-09 plead that it is not valid or that it is…

D.C.I.T Cir - 8, Kolata, Kolkata vs. M/S Ashiana Homes Pvt. Limited, Kolkata

In the result the appeal of the revenue is dismissed

ITA 2258/KOL/2013[2006-07]Status: DisposedITAT Kolkata20 Jan 2016AY 2006-07

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am] Assessment Year : 2006-07

For Appellant: Shri S.M.Sarfarazut Tauheed,JCIT, Sr.DR

…he CBDT Circular No.21/2015 referred to above. 5. It is a settled law that the Circulars issued by CBDT are binding on the Revenue. This position was confirmed by the Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd. reported in 267 ITR 272 wherein their Lordships examined the earlier decisions of the Apex Court with regard to binding nature of the Circular and laid down that when a circular issued by the Board remains in operation then the Revenue is bound by it and cannot be allowed to plead that it is not valid or that it is contrary to the terms of the statute. The appeal under…