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 366,444 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
Read the full judgment

Issues it is cited on

prescribedindia

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

Parag Nareshbhai Mehta Prop. of Deeksha Trading, Surat vs. Income Tax Officer, Ward -2(3)(8), Surat

In the result the ground No

ITA 169/SRT/2021[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

Section 143(3)

…ase, the tax effect is less than Rs.50,00,000/-. 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…

Vrajendra Jagjivandas Thakkar Prop. of Aditi Exports, Surat vs. Income Tax Officer, WD- 2(3)(8), Surat

In the result the ground No

ITA 168/SRT/2021[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

Section 143(3)

…ase, the tax effect is less than Rs.50,00,000/-. 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…

Sonu Dharmichand Bafna Prop. of Bright Diamonds, Suraty vs. Income Tax Officer, WD- 2(3)(8), Surat

In the result the ground No

ITA 167/SRT/2021[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

Section 143(3)

…ase, the tax effect is less than Rs.50,00,000/-. 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, Ward -2(3)(8), Surat vs. Shri Mayur Asheshbhai Joshi, Surat

In the result the ground No

ITA 66/SRT/2019[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

Section 143(3)

…ase, the tax effect is less than Rs.50,00,000/-. 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, Ward 2(3)(8), Surat vs. Shri Parag Nareshbhai Mehta, Surat

In the result the ground No

ITA 65/SRT/2019[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

Section 143(3)

…ase, the tax effect is less than Rs.50,00,000/-. 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…

The ITO, Ward-2(3)(8), Surat vs. Shri Vrajendra Jagjivandas Thakkar, Surat

In the result the ground No

ITA 62/SRT/2019[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

Section 143(3)

…ase, the tax effect is less than Rs.50,00,000/-. 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…

Income Tax Officer, Ward -2(3)(8), Surat vs. Shri Sonu Dharmichand Bafna, Surat

In the result the ground No

ITA 48/SRT/2019[2013-14]Status: DisposedITAT Surat30 Dec 2022AY 2013-14

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

Section 143(3)

…ase, the tax effect is less than Rs.50,00,000/-. 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…

Mesers Durga Manikanta Traders, Durg vs. Income Tax Officer, Ward 1(1), Bhilai

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 59/RPR/2019[2014-15]Status: DisposedITAT Raipur12 Dec 2022AY 2014-15

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No. 59/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 M/S. Durga Manikanta Traders, Flat No. B-204, Rishabh City Prime Rishabh South City, Potiyakala, Durg (C.G.)-491 001 Pan : Aahfd2524P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer Ward-1(1),Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri G.N Singh, Sr. DR
Section 143(2)Section 143(3)Section 145(3)Section 250Section 44A

…than that prescribed in the said instruction. Our aforesaid view is fortified by the Judgments of the Hon’ble Supreme Court in the case of UCO Bank Vs. CIT (1999) 237 ITR 889 (SC) and Commissioner of Customs etc. Vs. Indian Oil Corporation Ltd. & Anr. (2004) 267 ITR 272 (SC). In the aforesaid judgments it was held by the Hon’ble Apex Court that though the CBDT/CBEC circulars are not binding on court or the assessee, but the departmental authorities are bound by them and cannot act in contravention of the same. Also, support is drawn from the judgment of the Hon’ble High Court of Chhattisgarh in the case of Dy. C…

ITO, Ward-43(1), Kolkata vs. Antra Security Services LLP, Kolkata

The appeal of the Revenue is dismissed because of low tax effect than the prescribed limits as per CBDT Circular No

ITA 619/KOL/2020[2012-13]Status: DisposedITAT Kolkata10 Oct 2022AY 2012-13

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.619/Kol/2020 Assessment Year: 2012-13 Ito, Ward-43(1), Kolkata .......….…..…...................……........……...…..….. Appellant Vs. M/S Antra Security Services Llp…………...........................................…… Respondent Room No.30, 2Nd Floor, Burtolla Street, Kolkata-700007. [Pan: Abhfa1058J] Appearances By: Shri Manish Tiwari, Fca, Appeared On Behalf Of The Appellant. Shri Vijay Kumar, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 29, 2022 Date Of Pronouncing The Order : October 10, 2022 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Filed By The Revenue Is Directed Against The Order Dated 18.09.2020 Of The Commissioner Of Income Tax (Appeals)-13, Kolkata [Hereinafter Referred To As The ‘Cit(A)]. 2 It Is Seen, At The Outset, That The Tax Effect On The Disputed Additions Before Us Is Less Than Rs.50 Lacs As The Prescribed In The Cbdt’S Latest Circular No.17/2019 Dated 08.08.2019. It Will Be Pertinent To Reproduce The Relevant Portion Of The Said Circular As Follows:- “2 . As A Step Toward Further Management Of Litigation, It Has Been Decided By The Board That Monetary Limits For Filing Of Appeals In Income-Tax Cases Be Enhanced Further Through Amendment In Para 3 Of The Circular Mentioned Above & Accordingly, The Table For Monetary Limits Specified In Para 3 Of The Circular Shall Read As Follows:

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.619/Kol/2020 Assessment year: 2012-13 ITO, Ward-43(1), Kolkata .......….…..…...................……........……...…..….. Appellant vs. M/s Antra Security Services LLP…………...........................................…… Respondent Room No.30, 2nd Floor, Burtolla Street, Kolkata-700007. [PAN: ABHFA1058J] Appearances by: Shri Manish Tiwari, FCA, appeared on behalf of the appe…

I.T.O., Ward-9(3), Kolkata vs. M/S Pioneer Khadan Product Pvt. Ltd., Kolkata

The appeal of the Revenue is dismissed because of low tax effect than the prescribed limits as per CBDT Circular No

ITA 2663/KOL/2019[2012-13]Status: DisposedITAT Kolkata21 Sept 2022AY 2012-13

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.2663/Kol/2019 Assessment Year: 2012-13 Ito, Ward-9(3), Kolkata………………..………..……………………...…........Appellant Vs. M/S Pioneer Khadan Product Pvt. Ltd..…………………................................Respondent 21, Old Court House Corner, Kolkata-1. [Pan: Aadcp6638F] Appearances By: Smt. Ranu Biswas, Addl. Cit, Appeared On Behalf Of The Appellant. Shri A. K. Tibrewal, Fca, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 21, 2022 Date Of Pronouncing The Order : September 21, 2022 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Filed By The Revenue Is Directed Against The Order Dated 13.08.2019 Of The Commissioner Of Income Tax (Appeals)-5, Kolkata [Hereinafter Referred To As The ‘Cit(A)]. 2 It Is Seen, At The Outset, That The Tax Effect On The Disputed Additions Before Us Is Less Than Rs.50 Lacs As The Prescribed In The Cbdt’S Latest Circular No.17/2019 Dated 08.08.2019. It Will Be Pertinent To Reproduce The Relevant Portion Of The Said Circular As Follows:- “2 . As A Step Toward Further Management Of Litigation, It Has Been Decided By The Board That Monetary Limits For Filing Of Appeals In Income-Tax Cases Be Enhanced Further Through Amendment In Para 3 Of The Circular Mentioned Above & Accordingly, The Table For Monetary Limits Specified In Para 3 Of The Circular Shall Read As Follows: S.No. Appeals/Slps In Income-Tax Matters Monetary Limit (Rs.) 1. Before Appellate Tribunal 50,00,000

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C”BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी "गर"श अ"वाल लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.2663/Kol/2019 Assessment Year: 2012-13 ITO, Ward-9(3), Kolkata………………..………..……………………...…........Appellant vs. M/s Pioneer Khadan Product Pvt. Ltd..…………………................................Respondent 21, Old Court House Corner, Kolkata-1. [PAN: AADCP6638F] Appearances by: Smt. Ranu Biswas, Addl. CIT, appeared on behalf of the Appellant. Shri A. K. Tibrewal, FCA, ap…

Income Tax Officer, TDS, Ward - 1, Margao vs. M/S Tripti Shipping, Vasco

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

ITA 245/PAN/2019[2009-10]Status: DisposedITAT Panaji15 Jun 2022AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalassessment Year: 2015-16 Dcit, Circle-1(1), Panaji, The Old Goa Urban Co- Goa Op. Credit Society Ltd. Vs. Panchayat Building Near Police Outpost, Old Goa, North Goa, Tiswadi-403001. Pan: Aaaao 0421 A (Appellant) (Respondent) Assessment Year: 2010-11 Dcit, Circle-1(1), Panaji, Dempo Industries Pvt. Goa Ltd. Vs. Dempo House, Campal, Panaji, Goa-403001. Pan: Aaacu 1705 F (Appellant) (Respondent) Assessment Year: 2013-14 Ito, International Taxation, Shri Shivkumar Ward-1, Panaji, Goa. Sangappa Saboji. Vs. 174, Budhwar Peth, Tilakwadi, Belgaum- 590006, Karnataka. Pan: Bbups 6615 M (Appellant) (Respondent) Assessment Year: 2009-10 Ito, (Tds), Ward-1, Panaji, Abhay Kamalakar Goa Kamat Vs. H. No. 265, Vizor, Panchwadi Shiroda, Ponda, Goa – 403001. Pan: Anfpk 3108 H (Appellant) (Respondent) A.Y. 2008-09, 2009-10, 2010-11, 2013-14 & 2015-16

For Appellant: NONEFor Respondent: Shri Ranjan Kumar, CIT, DR & Shri Mayur Kamble, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘PANAJI’ BENCH, PANAJI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2015-16 DCIT, CIRCLE-1(1), Panaji, THE OLD GOA URBAN CO- Goa OP. CREDIT SOCIETY LTD. Vs. Panchayat Building Near Police Outpost, Old Goa, North Goa, Tiswadi-403001. PAN: AAAAO 0421 A (Appellant) (Respondent) Assessment Year: 2010-11 DCIT, CIRCLE-1(1), Panaji, DEMPO INDUSTRIES PVT. Goa LTD. Vs. Dempo House, Campal, Panaji, Goa-403001. PAN: AAACU 1705 F (Appellant) (Respondent) Assessment Year: 2013-14 ITO, International Taxation, SHRI SHIVKUMAR W…

Income Tax Officer, TDS, Ward - 1, Margao vs. M/S Tripti Shipping, Vasco

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

ITA 244/PAN/2019[2008-09]Status: DisposedITAT Panaji15 Jun 2022AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalassessment Year: 2015-16 Dcit, Circle-1(1), Panaji, The Old Goa Urban Co- Goa Op. Credit Society Ltd. Vs. Panchayat Building Near Police Outpost, Old Goa, North Goa, Tiswadi-403001. Pan: Aaaao 0421 A (Appellant) (Respondent) Assessment Year: 2010-11 Dcit, Circle-1(1), Panaji, Dempo Industries Pvt. Goa Ltd. Vs. Dempo House, Campal, Panaji, Goa-403001. Pan: Aaacu 1705 F (Appellant) (Respondent) Assessment Year: 2013-14 Ito, International Taxation, Shri Shivkumar Ward-1, Panaji, Goa. Sangappa Saboji. Vs. 174, Budhwar Peth, Tilakwadi, Belgaum- 590006, Karnataka. Pan: Bbups 6615 M (Appellant) (Respondent) Assessment Year: 2009-10 Ito, (Tds), Ward-1, Panaji, Abhay Kamalakar Goa Kamat Vs. H. No. 265, Vizor, Panchwadi Shiroda, Ponda, Goa – 403001. Pan: Anfpk 3108 H (Appellant) (Respondent) A.Y. 2008-09, 2009-10, 2010-11, 2013-14 & 2015-16

For Appellant: NONEFor Respondent: Shri Ranjan Kumar, CIT, DR & Shri Mayur Kamble, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘PANAJI’ BENCH, PANAJI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2015-16 DCIT, CIRCLE-1(1), Panaji, THE OLD GOA URBAN CO- Goa OP. CREDIT SOCIETY LTD. Vs. Panchayat Building Near Police Outpost, Old Goa, North Goa, Tiswadi-403001. PAN: AAAAO 0421 A (Appellant) (Respondent) Assessment Year: 2010-11 DCIT, CIRCLE-1(1), Panaji, DEMPO INDUSTRIES PVT. Goa LTD. Vs. Dempo House, Campal, Panaji, Goa-403001. PAN: AAACU 1705 F (Appellant) (Respondent) Assessment Year: 2013-14 ITO, International Taxation, SHRI SHIVKUMAR W…

Income Tax Officer, (TDS), Ward - 1, Panaji vs. Abhay Kamalakar Kamat, Ponda

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

ITA 243/PAN/2019[2009-10]Status: DisposedITAT Panaji15 Jun 2022AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalassessment Year: 2015-16 Dcit, Circle-1(1), Panaji, The Old Goa Urban Co- Goa Op. Credit Society Ltd. Vs. Panchayat Building Near Police Outpost, Old Goa, North Goa, Tiswadi-403001. Pan: Aaaao 0421 A (Appellant) (Respondent) Assessment Year: 2010-11 Dcit, Circle-1(1), Panaji, Dempo Industries Pvt. Goa Ltd. Vs. Dempo House, Campal, Panaji, Goa-403001. Pan: Aaacu 1705 F (Appellant) (Respondent) Assessment Year: 2013-14 Ito, International Taxation, Shri Shivkumar Ward-1, Panaji, Goa. Sangappa Saboji. Vs. 174, Budhwar Peth, Tilakwadi, Belgaum- 590006, Karnataka. Pan: Bbups 6615 M (Appellant) (Respondent) Assessment Year: 2009-10 Ito, (Tds), Ward-1, Panaji, Abhay Kamalakar Goa Kamat Vs. H. No. 265, Vizor, Panchwadi Shiroda, Ponda, Goa – 403001. Pan: Anfpk 3108 H (Appellant) (Respondent) A.Y. 2008-09, 2009-10, 2010-11, 2013-14 & 2015-16

For Appellant: NONEFor Respondent: Shri Ranjan Kumar, CIT, DR & Shri Mayur Kamble, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘PANAJI’ BENCH, PANAJI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2015-16 DCIT, CIRCLE-1(1), Panaji, THE OLD GOA URBAN CO- Goa OP. CREDIT SOCIETY LTD. Vs. Panchayat Building Near Police Outpost, Old Goa, North Goa, Tiswadi-403001. PAN: AAAAO 0421 A (Appellant) (Respondent) Assessment Year: 2010-11 DCIT, CIRCLE-1(1), Panaji, DEMPO INDUSTRIES PVT. Goa LTD. Vs. Dempo House, Campal, Panaji, Goa-403001. PAN: AAACU 1705 F (Appellant) (Respondent) Assessment Year: 2013-14 ITO, International Taxation, SHRI SHIVKUMAR W…

Income Tax Officer, International Taxation, Ward - 1, Panaji vs. Shri Shivkumar Sangappa Saboji, Belagavi

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

ITA 217/PAN/2019[2013-14]Status: DisposedITAT Panaji15 Jun 2022AY 2013-14

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalassessment Year: 2015-16 Dcit, Circle-1(1), Panaji, The Old Goa Urban Co- Goa Op. Credit Society Ltd. Vs. Panchayat Building Near Police Outpost, Old Goa, North Goa, Tiswadi-403001. Pan: Aaaao 0421 A (Appellant) (Respondent) Assessment Year: 2010-11 Dcit, Circle-1(1), Panaji, Dempo Industries Pvt. Goa Ltd. Vs. Dempo House, Campal, Panaji, Goa-403001. Pan: Aaacu 1705 F (Appellant) (Respondent) Assessment Year: 2013-14 Ito, International Taxation, Shri Shivkumar Ward-1, Panaji, Goa. Sangappa Saboji. Vs. 174, Budhwar Peth, Tilakwadi, Belgaum- 590006, Karnataka. Pan: Bbups 6615 M (Appellant) (Respondent) Assessment Year: 2009-10 Ito, (Tds), Ward-1, Panaji, Abhay Kamalakar Goa Kamat Vs. H. No. 265, Vizor, Panchwadi Shiroda, Ponda, Goa – 403001. Pan: Anfpk 3108 H (Appellant) (Respondent) A.Y. 2008-09, 2009-10, 2010-11, 2013-14 & 2015-16

For Appellant: NONEFor Respondent: Shri Ranjan Kumar, CIT, DR & Shri Mayur Kamble, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘PANAJI’ BENCH, PANAJI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2015-16 DCIT, CIRCLE-1(1), Panaji, THE OLD GOA URBAN CO- Goa OP. CREDIT SOCIETY LTD. Vs. Panchayat Building Near Police Outpost, Old Goa, North Goa, Tiswadi-403001. PAN: AAAAO 0421 A (Appellant) (Respondent) Assessment Year: 2010-11 DCIT, CIRCLE-1(1), Panaji, DEMPO INDUSTRIES PVT. Goa LTD. Vs. Dempo House, Campal, Panaji, Goa-403001. PAN: AAACU 1705 F (Appellant) (Respondent) Assessment Year: 2013-14 ITO, International Taxation, SHRI SHIVKUMAR W…

Deputy Commissioner of Income Tax, Circle- 1 (1), Panaji vs. Dempo Industries Pvt. Ltd., Panaji

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

ITA 176/PAN/2019[2010-11]Status: DisposedITAT Panaji15 Jun 2022AY 2010-11

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalassessment Year: 2015-16 Dcit, Circle-1(1), Panaji, The Old Goa Urban Co- Goa Op. Credit Society Ltd. Vs. Panchayat Building Near Police Outpost, Old Goa, North Goa, Tiswadi-403001. Pan: Aaaao 0421 A (Appellant) (Respondent) Assessment Year: 2010-11 Dcit, Circle-1(1), Panaji, Dempo Industries Pvt. Goa Ltd. Vs. Dempo House, Campal, Panaji, Goa-403001. Pan: Aaacu 1705 F (Appellant) (Respondent) Assessment Year: 2013-14 Ito, International Taxation, Shri Shivkumar Ward-1, Panaji, Goa. Sangappa Saboji. Vs. 174, Budhwar Peth, Tilakwadi, Belgaum- 590006, Karnataka. Pan: Bbups 6615 M (Appellant) (Respondent) Assessment Year: 2009-10 Ito, (Tds), Ward-1, Panaji, Abhay Kamalakar Goa Kamat Vs. H. No. 265, Vizor, Panchwadi Shiroda, Ponda, Goa – 403001. Pan: Anfpk 3108 H (Appellant) (Respondent) A.Y. 2008-09, 2009-10, 2010-11, 2013-14 & 2015-16

For Appellant: NONEFor Respondent: Shri Ranjan Kumar, CIT, DR & Shri Mayur Kamble, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘PANAJI’ BENCH, PANAJI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2015-16 DCIT, CIRCLE-1(1), Panaji, THE OLD GOA URBAN CO- Goa OP. CREDIT SOCIETY LTD. Vs. Panchayat Building Near Police Outpost, Old Goa, North Goa, Tiswadi-403001. PAN: AAAAO 0421 A (Appellant) (Respondent) Assessment Year: 2010-11 DCIT, CIRCLE-1(1), Panaji, DEMPO INDUSTRIES PVT. Goa LTD. Vs. Dempo House, Campal, Panaji, Goa-403001. PAN: AAACU 1705 F (Appellant) (Respondent) Assessment Year: 2013-14 ITO, International Taxation, SHRI SHIVKUMAR W…

Deputy Commissioner of Income Tax, Circle - 1(1), Panaji vs. The Old Goa Urban Co-Operative Credit Society Limited, Old Goa

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

ITA 174/PAN/2019[2015-16]Status: DisposedITAT Panaji15 Jun 2022AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalassessment Year: 2015-16 Dcit, Circle-1(1), Panaji, The Old Goa Urban Co- Goa Op. Credit Society Ltd. Vs. Panchayat Building Near Police Outpost, Old Goa, North Goa, Tiswadi-403001. Pan: Aaaao 0421 A (Appellant) (Respondent) Assessment Year: 2010-11 Dcit, Circle-1(1), Panaji, Dempo Industries Pvt. Goa Ltd. Vs. Dempo House, Campal, Panaji, Goa-403001. Pan: Aaacu 1705 F (Appellant) (Respondent) Assessment Year: 2013-14 Ito, International Taxation, Shri Shivkumar Ward-1, Panaji, Goa. Sangappa Saboji. Vs. 174, Budhwar Peth, Tilakwadi, Belgaum- 590006, Karnataka. Pan: Bbups 6615 M (Appellant) (Respondent) Assessment Year: 2009-10 Ito, (Tds), Ward-1, Panaji, Abhay Kamalakar Goa Kamat Vs. H. No. 265, Vizor, Panchwadi Shiroda, Ponda, Goa – 403001. Pan: Anfpk 3108 H (Appellant) (Respondent) A.Y. 2008-09, 2009-10, 2010-11, 2013-14 & 2015-16

For Appellant: NONEFor Respondent: Shri Ranjan Kumar, CIT, DR & Shri Mayur Kamble, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘PANAJI’ BENCH, PANAJI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2015-16 DCIT, CIRCLE-1(1), Panaji, THE OLD GOA URBAN CO- Goa OP. CREDIT SOCIETY LTD. Vs. Panchayat Building Near Police Outpost, Old Goa, North Goa, Tiswadi-403001. PAN: AAAAO 0421 A (Appellant) (Respondent) Assessment Year: 2010-11 DCIT, CIRCLE-1(1), Panaji, DEMPO INDUSTRIES PVT. Goa LTD. Vs. Dempo House, Campal, Panaji, Goa-403001. PAN: AAACU 1705 F (Appellant) (Respondent) Assessment Year: 2013-14 ITO, International Taxation, SHRI SHIVKUMAR W…

Deputy Commissioner of Income-Tax, Central Circle, Belagavi vs. Shri Shivanand A. Manakar, Kalaburagi

In the result, the appeal filed by the Revenue is dismissed

ITA 155/PAN/2018[2014-15]Status: DisposedITAT Panaji13 Jun 2022AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalassessment Year: 2014-15 Dcit, Central Circle, Shri Shivanand A. Belagavi Manakar Vs. H. No. 10-2-61/2, Anand Nagar, S.B. College Road, Kalaburagi. Pan: Aebpm 7207 G (Appellant) (Respondent) Present For: Assessee By : Shri Rajkumar Hanchnal, Ca Revenue By : Shri Mayur Kamble, Sr. Dr Date Of Hearing : 13.06.2022 Date Of Pronouncement : 13.06.2022 O R D E R Per Girish Agrawal: The Present Appeal Filed By The Revenue Is Directed Against The Order Dated 29.01.2018 Of The Commissioner Of Income Tax (Appeals)-2, Panaji In Ita No. 203/Cit(A)-2/Pnj/2015-16 For A.Y. 2014-15 Against The Assessment Order Passed By Dcit, Central Circle, Belagavi Dated 29.01.2016 U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’)

For Appellant: Shri Rajkumar Hanchnal, CAFor Respondent: Shri Mayur Kamble, Sr. DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘PANAJI’ BENCH, PANAJI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 DCIT, CENTRAL CIRCLE, SHRI SHIVANAND A. BELAGAVI MANAKAR Vs. H. No. 10-2-61/2, Anand Nagar, S.B. College Road, Kalaburagi. PAN: AEBPM 7207 G (Appellant) (Respondent) Present for: Assessee by : Shri Rajkumar Hanchnal, CA Revenue by : Shri Mayur Kamble, Sr. DR Date of Hearing : 13.06.2022 Date of Pronouncement : 13.06.2022 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: The present appeal filed by the Revenue is directed against the order…

ITO, Corporate Ward - 4 (2), Chennai vs. M/S. Nimbeon Intertechnologies Pvt. Ltd., Chennai

In the result, the appeals filed by the Revenue and Cross-Objections

ITA 2833/CHNY/2019[2011-12]Status: DisposedITAT Chennai18 Apr 2022AY 2011-12

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manoj Kumar Aggarwal, Hon’Bleआयकर अपील सं./Ita Nos.2832 & 2833/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11 & 2011-12

For Appellant: Mr.T. Banusekar, CAFor Respondent: Mr.P.Sajit Kumar, JCIT
Section 10ASection 10BSection 143(3)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी मनोज कुमार अ"वाल, माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2832 & 2833/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11 & 2011-12 & Cross-Objection Nos.21 & 22/Chny/2020 Assessment Years: 2010-11 & 2011-12 The Income Tax Officer, v. M/s.Nimbeon – Corporate Ward-4(2), Intertechnologies Pvt. Ltd., Chennai-34. No.37, Second Cross Street, East Shenoy Nagar, Chennai-600 030.…

ITO, Corporate Ward - 4 (2), Chennai vs. M/S. Nimbeon Intertechnologies Pvt. Ltd., Chennai

In the result, the appeals filed by the Revenue and Cross-Objections

ITA 2832/CHNY/2019[2010-11]Status: DisposedITAT Chennai18 Apr 2022AY 2010-11

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manoj Kumar Aggarwal, Hon’Bleआयकर अपील सं./Ita Nos.2832 & 2833/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11 & 2011-12

For Appellant: Mr.T. Banusekar, CAFor Respondent: Mr.P.Sajit Kumar, JCIT
Section 10ASection 10BSection 143(3)

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी मनोज कुमार अ"वाल, माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2832 & 2833/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11 & 2011-12 & Cross-Objection Nos.21 & 22/Chny/2020 Assessment Years: 2010-11 & 2011-12 The Income Tax Officer, v. M/s.Nimbeon – Corporate Ward-4(2), Intertechnologies Pvt. Ltd., Chennai-34. No.37, Second Cross Street, East Shenoy Nagar, Chennai-600 030.…

DCIT(Exemption), Circle - 1(1), Kolkata vs. Anandalok, Kolkata

In the result, the appeal of the Revenue is dismissed because of low tax effect than the prescribed limits as per CBDT Circular No

ITA 2338/KOL/2018[2014-15]Status: DisposedITAT Kolkata31 Mar 2022AY 2014-15

Bench: Sri Sanjay Garg & Sri Girish Agrawali.T.A. No.2338/Kol/2018 Assessment Year: 2014-15 Dcit(Exemption), Circle-1(1), Kolkata…………..……………………...…........Appellant Vs. Anandalok.…....……………… … ……………………................................Respondent Dk-7/3, Salt Lake City, Kolkata – 700091. [Pan: Aaata5320P] Appearances By: Shri Sudipta Guha, Cit, Dr Appeared On Behalf Of The Appellant. Shri Rajeeva Kumar, Advocate Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 31, 2022 Date Of Pronouncing The Order : March 31, 2022 Order Per Sanjay Garg:

Section 268A

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH “B” KOLKATA Before Sri Sanjay Garg, Judicial Member & Sri Girish Agrawal, Accountant Member I.T.A. No.2338/Kol/2018 Assessment Year: 2014-15 DCIT(Exemption), Circle-1(1), Kolkata…………..……………………...…........Appellant vs. ANANDALOK.…....……………… … ……………………................................Respondent DK-7/3, Salt Lake City, Kolkata – 700091. [PAN: AAATA5320P] Appearances by: Shri Sudipta Guha, CIT, DR appeared on behalf of the Appellant. Shri Rajeeva Kumar, Advocate appeared on behalf of the Respondent. Date of concluding the hearing : March 31, 2022 Date of pronoun…