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 366,470 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.

ITO, Ward-1(5), Dhanbad vs. Shri Manoj Kumar Singh, Dhanbad

Appeals are dismissed for non prosecution

ITA 22/RAN/2019[2007-08]Status: DisposedITAT Ranchi04 Mar 2020AY 2007-08

Bench: Shri S.S, Godara

Section 147

…ed in the said circular per se. I also find that this circular makes it very clear that the revised monetary limits shall apply retrospectively to pending appeals as well. Hon’ble apex court in Commissioner of Customs vs Indian Oil Corporation Ltd reported in 267 ITR 272 (SC) has settled the law that CBDT’s circulars are very much ITA No.21-23 & 25/R/19 & CO 05-07 & 09/R/19 A.Ys. -7-08 & 08-09 ITO Wd-1(5), DHN vs. Sh Manoj Kr. Singh Page 3 binding on revenue authorities. I thus hold that these Revenue’s appeal(s) raising sole issue deserve to be dismissed in terms of low tax effect. I make it clear that it shall…

ITO, Ward-1(5), Dhanbad vs. Shri Manoj Kumar Singh, Dhanbad

Appeals are dismissed for non prosecution

ITA 21/RAN/2019[2007-08]Status: DisposedITAT Ranchi04 Mar 2020AY 2007-08

Bench: Shri S.S, Godara

Section 147

…ed in the said circular per se. I also find that this circular makes it very clear that the revised monetary limits shall apply retrospectively to pending appeals as well. Hon’ble apex court in Commissioner of Customs vs Indian Oil Corporation Ltd reported in 267 ITR 272 (SC) has settled the law that CBDT’s circulars are very much ITA No.21-23 & 25/R/19 & CO 05-07 & 09/R/19 A.Ys. -7-08 & 08-09 ITO Wd-1(5), DHN vs. Sh Manoj Kr. Singh Page 3 binding on revenue authorities. I thus hold that these Revenue’s appeal(s) raising sole issue deserve to be dismissed in terms of low tax effect. I make it clear that it shall…

M/S. Nirman Construction, Durgapur vs. Addl. CIT, Range - 1, Durgapur

In the result, the appeal of the Revenue in ITA No

ITA 2067/KOL/2017[2007-08]Status: DisposedITAT Kolkata21 Feb 2020AY 2007-08

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1962/Kol/2017 ("नधा"रणवष" / Assessment Year:2007-08)

For Appellant: Smt. Ranu Biswas, Addl. CITFor Respondent: None
Section 143(3)

…e CBDT Circular No.17/2019 referred to above. 7. 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…

ACIT, Circle -1, Durgapur vs. M/S. Nirman Construction, Durgapur

In the result, the appeal of the Revenue in ITA No

ITA 1962/KOL/2017[2007-08]Status: DisposedITAT Kolkata21 Feb 2020AY 2007-08

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1962/Kol/2017 ("नधा"रणवष" / Assessment Year:2007-08)

For Appellant: Smt. Ranu Biswas, Addl. CITFor Respondent: None
Section 143(3)

…e CBDT Circular No.17/2019 referred to above. 7. 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(3), Asansol vs. M/S Nuni Chinchura Pachai & C. S. Shop, Burdwan

Appeal is dismissed for involving lower than the prescribed minimum tax effect

ITA 1985/KOL/2019[2015-16]Status: DisposedITAT Kolkata05 Feb 2020AY 2015-16

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godaraassessment Year:2015-16

Section 143(3)

…d in the said circular per se. We also find that this circular makes it very clear that the revised monetary limits shall apply retrospectively to pending appeals as well. Hon’ble apex court in Commissioner of Customs vs Indian Oil Corporation Ltd reported in 267 ITR 272 (SC) has settled the law that CBDT’s circulars are very much ITA No.1985/Kol/2019 A.Y. 2015-16 ITO Wd-1(3), ASL Vs. Nuni Chinchuria Pachwai & C.S. Shop Page 3 binding on revenue authorities. We thus hold that this Revenue’s appeal raising sole issue of ₹78,68,780/- deserve to be dismissed in terms of low tax effect. We make it clear that it shal…

ITO, Ward -26(2), Kolkata vs. Shri Bikash Saha, Kolkata

Appeal is dismissed for involving lower than the prescribed minimum tax effect

ITA 2532/KOL/2018[2014-15]Status: DisposedITAT Kolkata29 Jan 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2014-15

Section 143(3)

…आयकर अपील"य अधीकरण, "यायपीठ – “ए” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2014-15 Income Tax Officer, V/s. Shri Bikash Saha Ward-26(2), 2nd,Floor, 287, Parnasree Pally, Aayakar Bhaan, Dakshin, 131, Behala South 2 Gariahat Road (South), Kolkata-700 060 Kolkata-700 068 [PAN No.AUPPD 4738 N] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Dhuba Jyoti Roy JCIT-DR अपीलाथ" क" ओर से/By Appellant Shri Narendra Kedia, Advocate ""यथ" क" ओर से/By Respondent 27-01-2020 सुनवाई क" तार"ख/Date of Hearing…

ITO, Ward-2(1), Coochbehar vs. Sri Dulal Chandra Saha, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 1945/KOL/2017[2014-15]Status: DisposedITAT Kolkata22 Jan 2020AY 2014-15

Bench: Shri S.S.Godara, Jm &Dr. A.L. Saini, Am Ma No.233/Kol/2019 (Arising Out Of आयकरअपीलसं./ Ita No. 1945/Kol/2017) ("नधा"रणवष" / Assessment Year:2014-15)

For Appellant: Shri P.K. Himmat Singhka, FCAFor Respondent: Shri Dhrubajyoti Roy, JCIT, Sr DR
Section 143(3)

…e CBDT Circular No.17/2019 referred to above. 9. 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…

ACIT, Circle - 34, Kolkata vs. M/S. Assam Tea Warehousing Corporation, Kolkata

Appeal is dismissed for involving lower than the prescribed minimum tax effect

ITA 2096/KOL/2018[2014-15]Status: DisposedITAT Kolkata17 Jan 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2014-15

Section 143(3)

…आयकर अपील"य अधीकरण, "यायपीठ – “ए” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2014-15 ACIT, Circle-34, V/s. M/s Assam Tea Aayakar Bhawan Warehousing Corporation, 7th Floor, 110, RNM House, 3B, Lal Shantipally, Bazar Street, Kolkata-700 107 Kolkata-700 001 [PAN No.AAEFA 8289 K] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Dhuba Jyoti Roy JCIT-DR अपीलाथ" क" ओर से/By Appellant Shri Siddarth Agrwal, Advocate ""यथ" क" ओर से/By Respondent 13-01-2020 सुनवाई क" तार"ख/Date of Hearing 17-01-2020 घोषण…

ITO, Ward 14(2), Kolkata vs. M/S B.B.C. Project Services Pvt. Ltd., Kolkata

In the result, the appeal by the Revenue is dismissed

ITA 1670/KOL/2016[2010-11]Status: DisposedITAT Kolkata31 Dec 2019AY 2010-11

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am M.A. No.5/Kol/2019 (Arising Out Of आयकरअपीलसं./Ita No.1670/Kol/2016) ("नधा"रणवष" / Assessment Year: 2010-11) Ito, Ward-14(2), Kolkata Vs. M/S B.B.C. Project Services

For Appellant: Smt. Ranu Biswas, Addl. CIT DRFor Respondent: None
Section 144

…e CBDT Circular No.17/2019 referred to above. 10. 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. M/s B.B.C. Projec…

DCIT, Central Circle - 3(3), Kolkata vs. M/S. Raja Biscuits Industries P. Ltd., Now M/S. Raja Udyog Pvt. Ltd., Kolkata

Appeal is dismissed for involving lower than the prescribed minimum tax effect

ITA 921/KOL/2018[2004-05]Status: DisposedITAT Kolkata27 Nov 2019AY 2004-05

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godaraassessment Year:2004-05

Section 143(3)

…d in the said circular per se. We also find that this circular makes it very clear that the revised monetary limits shall apply retrospectively to pending appeals as well. Hon’ble apex court in Commissioner of Customs vs Indian Oil Corporation Ltd reported in 267 ITR 272 (SC) has settled the law that CBDT’s circulars are very much binding on revenue authorities. We thus hold that this Revenue’s appeal raising sole issue of ₹36,59,654/- deserve to be dismissed in terms of low tax effect. We make it ITA No.921/Kol/2018 A.Y. 2004-05 DCIT,CC-3(3), Kol. Vs. M/s Raja Biscuits Inds. P Ltd. Page 3 clear that it shall ver…

DCIT, Circle - 7(1), Kolkata vs. M/S. Ganesh Realty & Mall Development Pvt. Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed for involving lower than the prescribed minimum tax effect

ITA 310/KOL/2018[2014-15]Status: DisposedITAT Kolkata07 Nov 2019AY 2014-15

Bench: Shri P.M. Jagtap, Vice- & Shri A.T. Varkey

…d in the said circular per se. We also find that this circular makes it very clear that the revised monetary limits shall apply retrospectively to pending appeals as well. Hon’ble apex court in Commissioner of Customs vs Indian Oil Corporation Ltd reported in 267 ITR 272 (SC) has settled the law that CBDT’s circulars are very much binding on revenue authorities. We thus hold that this Revenue’s appeal deserves to be 2 Assessment Year: 2014-2015 M/s. Ganesh Realty & Mall Dev. Pvt. Limited dismissed in terms of low tax effect. We make it clear that it shall very much open for the Revenue to seek necessary rectif…

ITO(E), Ward - 1(4), Kolkata vs. Liver Foundation, West Bengal, Howrah

In the result, the appeal of the Revenue is dismissed for involving lower than the prescribed minimum tax effect

ITA 2086/KOL/2017[2012-13]Status: DisposedITAT Kolkata18 Oct 2019AY 2012-13

Bench: Shri P.M. Jagtap, Vice-(Kz & Hz) & Shri Satbeer Singh Godara

…d in the said circular per se. We also find that this circular makes it very clear that the revised monetary limits shall apply retrospectively to pending appeals as well. Hon’ble apex court in Commissioner of Customs vs Indian Oil Corporation Ltd reported in 267 ITR 272 (SC) has settled the law that CBDT’s circulars are very much binding on revenue authorities. We thus hold that this Revenue’s appeal deserves to be dismissed in terms of low tax effect. We make it clear that it shall very much open for the Revenue to seek necessary rectification in case it is found that any of the appeal involve operations of exc…

ACIT, Central Circle-3(3), Kolkata vs. M/S. Prakash Ply Centre Pvt. Ltd., Kolkata

In the result, appeal of assessee is assessee is allowed”

ITA 1314/KOL/2017[2012-13]Status: DisposedITAT Kolkata18 Sept 2019AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiit(Ss)A No.24-25/Kol/2017 &

Section 153ASection 153CSection 153c

…ceptions contemplated therein. We also find that this circular makes it very clear that the revised monetary limits shall apply retrospectively to pending appeals as well. Hon’ble apex court in Commissioner of Customs vs Indian Oil Corporation Ltd reported in 267 ITR 272 (SC) has settled the law that CBDT’s circulars are very much binding on revenue authorities. We therefore decline the Revenue’s instant two appeal(s) as involving lower than the prescribed tax effect. Learned authorized representative is equally fair in not pressing for assessee’s cross objection CO Nos. 80 & 82/Kol/2017. These assessee’s cross o…

ACIT, Central Circle-3(3), Kolkata vs. M/S. Prakash Ply Centre Pvt. Ltd., Kolkata

In the result, appeal of assessee is assessee is allowed”

ITA 1313/KOL/2017[2011-12]Status: DisposedITAT Kolkata18 Sept 2019AY 2011-12

Bench: Shri S.S.Godara & Dr. A.L. Sainiit(Ss)A No.24-25/Kol/2017 &

Section 153ASection 153CSection 153c

…ceptions contemplated therein. We also find that this circular makes it very clear that the revised monetary limits shall apply retrospectively to pending appeals as well. Hon’ble apex court in Commissioner of Customs vs Indian Oil Corporation Ltd reported in 267 ITR 272 (SC) has settled the law that CBDT’s circulars are very much binding on revenue authorities. We therefore decline the Revenue’s instant two appeal(s) as involving lower than the prescribed tax effect. Learned authorized representative is equally fair in not pressing for assessee’s cross objection CO Nos. 80 & 82/Kol/2017. These assessee’s cross o…

ITO, Ward-10(1), Kolkata vs. M/S Aakruti Infrastructure Private Limited, Kolkata

Appeal is dismissed for involving lower than the prescribed minimum tax effect

ITA 1488/KOL/2016[2012-13]Status: DisposedITAT Kolkata13 Sept 2019AY 2012-13

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godaraassessment Year: 2012-13

Section 68

…d in the said circular per se. We also find that this circular makes it very clear that the revised monetary limits shall apply retrospectively to pending appeals as well. Hon’ble apex court in Commissioner of Customs vs Indian Oil Corporation Ltd reported in 267 ITR 272 (SC) has settled the law that CBDT’s circulars are very much ITA No.1488/Kol/2016 Assessment Year 2012-13 ITO Wd-10(1), Kol. Vs. M/s Aakruti Infrastructure Pvt. Ltd. Page 3 binding on revenue authorities. We thus hold that this Revenue’s appeal raising identical sole issue of ₹1,03,00,000/- deserves to be dismissed in terms of low tax effect. W…

Income Tax Officer, Ward3, Tinsukia vs. Mahesh Kumar Yadav, Kolkata

In the result, all the appeals by the Revenue and cross objections of assessee both are dismissed

ITA 340/GTY/2019[2011-12]Status: DisposedITAT Guwahati23 Aug 2019AY 2011-12

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri Arjun Lal Saini, Am ] I.T.A No. 188/Gau/2018 A.Y 2014-15 D.C.I.T, Circle-Imphal -Vs- Smt. Suman Agarwal Circle-Imphal, Old [Pan: Abzpa0347A] Lambulane, Jail Road, C/O Vipin Traders, Imphal, Manipur-795001 Thangal Bazar, Imphal, Manipur-795001 (Appellant) (Respondent) For The Appellant : Shri Sandeep Sengupta, Jcit, Ld.Dr For The Respondent : Shri Amit Goenka, Advocate I.T.A No. 176/Gau/2018 A.Y 2013-14 A.C.I.T, Circle-3,Guwahati -Vs- M/S. Excel Energy Resources Guwahati, Room No. 714, P.Ltd.Pan: Aabce 7189C 7Th Fl., Aaykar Bhawan, Rgb Road, By Lane-1, Guwahati G.S Road, Guwahtati-781005 781 005 (Appellant) (Respondent) For The Appellant : Shri Sandeep Sengupta, Jcit, Ld.Dr For The Respondent : Shri Uttam Kr.Borthkur, Advocate I.T.A No. 74/Gau/2018 A.Y 2015-16 D.C.I.T, Circle-Imphal -Vs- M/S. Babina Healthcare & O/O The Jcit, Range-Imphal Hospitlity Industries P.Ltd Old Lambulane, Jail Road, Pan Aadcb 4009N Imphal, Manipur-795001 90A Kabo Leikai The Classic Hotel, Imphal Manipur-795001. (Appellant) (Respondent) For The Appellant : Shri Sandeep Sengupta, Jcit, Ld.Dr For The Respondent : None

For Appellant: Shri Sandeep Sengupta, JCIT, ld.DRFor Respondent: Shri Amit Goenka, Advocate

…peals by the revenue 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 appeals under…

Assistant Commissioner of Income Tax, Circle-1, Guwahati vs. Rohit Jain, Shillong

In the result, all the appeals by the Revenue and cross objections of assessee both are dismissed

ITA 337/GTY/2019[2015-16]Status: DisposedITAT Guwahati23 Aug 2019AY 2015-16

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri Arjun Lal Saini, Am ] I.T.A No. 188/Gau/2018 A.Y 2014-15 D.C.I.T, Circle-Imphal -Vs- Smt. Suman Agarwal Circle-Imphal, Old [Pan: Abzpa0347A] Lambulane, Jail Road, C/O Vipin Traders, Imphal, Manipur-795001 Thangal Bazar, Imphal, Manipur-795001 (Appellant) (Respondent) For The Appellant : Shri Sandeep Sengupta, Jcit, Ld.Dr For The Respondent : Shri Amit Goenka, Advocate I.T.A No. 176/Gau/2018 A.Y 2013-14 A.C.I.T, Circle-3,Guwahati -Vs- M/S. Excel Energy Resources Guwahati, Room No. 714, P.Ltd.Pan: Aabce 7189C 7Th Fl., Aaykar Bhawan, Rgb Road, By Lane-1, Guwahati G.S Road, Guwahtati-781005 781 005 (Appellant) (Respondent) For The Appellant : Shri Sandeep Sengupta, Jcit, Ld.Dr For The Respondent : Shri Uttam Kr.Borthkur, Advocate I.T.A No. 74/Gau/2018 A.Y 2015-16 D.C.I.T, Circle-Imphal -Vs- M/S. Babina Healthcare & O/O The Jcit, Range-Imphal Hospitlity Industries P.Ltd Old Lambulane, Jail Road, Pan Aadcb 4009N Imphal, Manipur-795001 90A Kabo Leikai The Classic Hotel, Imphal Manipur-795001. (Appellant) (Respondent) For The Appellant : Shri Sandeep Sengupta, Jcit, Ld.Dr For The Respondent : None

For Appellant: Shri Sandeep Sengupta, JCIT, ld.DRFor Respondent: Shri Amit Goenka, Advocate

…peals by the revenue 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 appeals under…

Assistant Commissioner of Income Tax, Circle-1, Guwahati vs. Rohit Jain, Shillong

In the result, all the appeals by the Revenue and cross objections of assessee both are dismissed

ITA 336/GTY/2019[2014-15]Status: DisposedITAT Guwahati23 Aug 2019AY 2014-15

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri Arjun Lal Saini, Am ] I.T.A No. 188/Gau/2018 A.Y 2014-15 D.C.I.T, Circle-Imphal -Vs- Smt. Suman Agarwal Circle-Imphal, Old [Pan: Abzpa0347A] Lambulane, Jail Road, C/O Vipin Traders, Imphal, Manipur-795001 Thangal Bazar, Imphal, Manipur-795001 (Appellant) (Respondent) For The Appellant : Shri Sandeep Sengupta, Jcit, Ld.Dr For The Respondent : Shri Amit Goenka, Advocate I.T.A No. 176/Gau/2018 A.Y 2013-14 A.C.I.T, Circle-3,Guwahati -Vs- M/S. Excel Energy Resources Guwahati, Room No. 714, P.Ltd.Pan: Aabce 7189C 7Th Fl., Aaykar Bhawan, Rgb Road, By Lane-1, Guwahati G.S Road, Guwahtati-781005 781 005 (Appellant) (Respondent) For The Appellant : Shri Sandeep Sengupta, Jcit, Ld.Dr For The Respondent : Shri Uttam Kr.Borthkur, Advocate I.T.A No. 74/Gau/2018 A.Y 2015-16 D.C.I.T, Circle-Imphal -Vs- M/S. Babina Healthcare & O/O The Jcit, Range-Imphal Hospitlity Industries P.Ltd Old Lambulane, Jail Road, Pan Aadcb 4009N Imphal, Manipur-795001 90A Kabo Leikai The Classic Hotel, Imphal Manipur-795001. (Appellant) (Respondent) For The Appellant : Shri Sandeep Sengupta, Jcit, Ld.Dr For The Respondent : None

For Appellant: Shri Sandeep Sengupta, JCIT, ld.DRFor Respondent: Shri Amit Goenka, Advocate

…peals by the revenue 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 appeals under…

Assistant Commissioner of Income Tax, Circle-1, Guwahati vs. Rohit Jain, Shillong

In the result, all the appeals by the Revenue and cross objections of assessee both are dismissed

ITA 335/GTY/2019[213-14]Status: DisposedITAT Guwahati23 Aug 2019

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri Arjun Lal Saini, Am ] I.T.A No. 188/Gau/2018 A.Y 2014-15 D.C.I.T, Circle-Imphal -Vs- Smt. Suman Agarwal Circle-Imphal, Old [Pan: Abzpa0347A] Lambulane, Jail Road, C/O Vipin Traders, Imphal, Manipur-795001 Thangal Bazar, Imphal, Manipur-795001 (Appellant) (Respondent) For The Appellant : Shri Sandeep Sengupta, Jcit, Ld.Dr For The Respondent : Shri Amit Goenka, Advocate I.T.A No. 176/Gau/2018 A.Y 2013-14 A.C.I.T, Circle-3,Guwahati -Vs- M/S. Excel Energy Resources Guwahati, Room No. 714, P.Ltd.Pan: Aabce 7189C 7Th Fl., Aaykar Bhawan, Rgb Road, By Lane-1, Guwahati G.S Road, Guwahtati-781005 781 005 (Appellant) (Respondent) For The Appellant : Shri Sandeep Sengupta, Jcit, Ld.Dr For The Respondent : Shri Uttam Kr.Borthkur, Advocate I.T.A No. 74/Gau/2018 A.Y 2015-16 D.C.I.T, Circle-Imphal -Vs- M/S. Babina Healthcare & O/O The Jcit, Range-Imphal Hospitlity Industries P.Ltd Old Lambulane, Jail Road, Pan Aadcb 4009N Imphal, Manipur-795001 90A Kabo Leikai The Classic Hotel, Imphal Manipur-795001. (Appellant) (Respondent) For The Appellant : Shri Sandeep Sengupta, Jcit, Ld.Dr For The Respondent : None

For Appellant: Shri Sandeep Sengupta, JCIT, ld.DRFor Respondent: Shri Amit Goenka, Advocate

…peals by the revenue 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 appeals under…

Assistant Commissioner of Income Tax, Circle-1, Guwahati vs. Rohit Jain, Shillong

In the result, all the appeals by the Revenue and cross objections of assessee both are dismissed

ITA 334/GTY/2019[2012-13]Status: DisposedITAT Guwahati23 Aug 2019AY 2012-13

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri Arjun Lal Saini, Am ] I.T.A No. 188/Gau/2018 A.Y 2014-15 D.C.I.T, Circle-Imphal -Vs- Smt. Suman Agarwal Circle-Imphal, Old [Pan: Abzpa0347A] Lambulane, Jail Road, C/O Vipin Traders, Imphal, Manipur-795001 Thangal Bazar, Imphal, Manipur-795001 (Appellant) (Respondent) For The Appellant : Shri Sandeep Sengupta, Jcit, Ld.Dr For The Respondent : Shri Amit Goenka, Advocate I.T.A No. 176/Gau/2018 A.Y 2013-14 A.C.I.T, Circle-3,Guwahati -Vs- M/S. Excel Energy Resources Guwahati, Room No. 714, P.Ltd.Pan: Aabce 7189C 7Th Fl., Aaykar Bhawan, Rgb Road, By Lane-1, Guwahati G.S Road, Guwahtati-781005 781 005 (Appellant) (Respondent) For The Appellant : Shri Sandeep Sengupta, Jcit, Ld.Dr For The Respondent : Shri Uttam Kr.Borthkur, Advocate I.T.A No. 74/Gau/2018 A.Y 2015-16 D.C.I.T, Circle-Imphal -Vs- M/S. Babina Healthcare & O/O The Jcit, Range-Imphal Hospitlity Industries P.Ltd Old Lambulane, Jail Road, Pan Aadcb 4009N Imphal, Manipur-795001 90A Kabo Leikai The Classic Hotel, Imphal Manipur-795001. (Appellant) (Respondent) For The Appellant : Shri Sandeep Sengupta, Jcit, Ld.Dr For The Respondent : None

For Appellant: Shri Sandeep Sengupta, JCIT, ld.DRFor Respondent: Shri Amit Goenka, Advocate

…peals by the revenue 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 appeals under…