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 367,368 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.

Income Tax Officer, Ward-3(4), Guwahati vs. Syed Izazul Haque, Guwahati

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

ITA 206/GTY/2019[2010-11]Status: DisposedITAT Guwahati23 Aug 2019AY 2010-11

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…

Deputy Commissioner of Income Tax, Circle-4, Guwahati vs. M/S. Surendra Kumar Agarwal(HUF), Guwahati

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

ITA 205/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…

Deputy Commissioner of Income Tax, Cxircle-4, Guwahati vs. M/S. Surendra Kumar Agarwal(HUF), Guwahati

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

ITA 203/GTY/2019[2009-10]Status: DisposedITAT Guwahati23 Aug 2019AY 2009-10

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…

Deputy Commissioner of Income Tax, Cxircle-4, Guwahati vs. M/S. Surendra Kumar Agarwal(HUF), Guwahati

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

ITA 202/GTY/2019[2008-09]Status: DisposedITAT Guwahati23 Aug 2019AY 2008-09

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…

Income Tax Officer, Ward-4(2), Guwahati vs. M/S. Ladi Steels Inductries (P) Ltd, Guwahati

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

ITA 198/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…

Deputy Commissioner of Income Tax, Circle-4, Guwahati vs. Shri Hariom Kumar Goyal, Guwahati

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

ITA 118/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…

Deputy Commissioner of Income Tax, Circle - Imphal, Imphal vs. M/S. Babina Healthcare & Hospitality Industries Pvt. Ltd., Imphal

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

ITA 74/GTY/2018[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…

Deputy Commissioner of Income Tax, Circle - 3, Guwahati vs. Shri Apurba Lahkar, Guwahati

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

ITA 65/GTY/2018[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…

Income Tax Officer, Ward-2(2), Guwahati vs. M/S. Shubarambh Trading (P) Ltd., Guwahati

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

ITA 371/GTY/2018[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-3, Guwahati vs. M/S. Assam Air Products (P) Ltd, Guwahati

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

ITA 317/GTY/2018[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…

Assistant Commissioner of Income Tax, Circle-Tinsukia, Tinsukia vs. M/S. Assam Electicals, Tinsukia

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

ITA 299/GTY/2018[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-3, Guwahati vs. M/S. Assam Tribune (P) Ltd, Guwahati

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

ITA 245/GTY/2018[2013-14]Status: DisposedITAT Guwahati23 Aug 2019AY 2013-14

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-3, Guwahati vs. M/S. Chenta Realtors (P) Ltd, Guwahati

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

ITA 244/GTY/2018[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…

Assistant Commissioner of Income Tax, Circle-3, Guwahati vs. Shri Anupam Sarma, Guwahati

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

ITA 242/GTY/2018[2010-11]Status: DisposedITAT Guwahati23 Aug 2019AY 2010-11

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-3, Guwahati vs. Shri Anupam Sarma, Guwahati

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

ITA 241/GTY/2018[2009-10]Status: DisposedITAT Guwahati23 Aug 2019AY 2009-10

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…

Income Tax Officer Ward-4(2), Guwahati vs. M/S. Kishlay Food (P) Ltd, Guwahati

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

ITA 231/GTY/2018[2007-08]Status: DisposedITAT Guwahati23 Aug 2019AY 2007-08

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…

Dy. Commissioner of Income Tax, Circle, Guwahati vs. Shri Manoj Kumar Jalan, Guwahati

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

ITA 217/GTY/2018[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…

Deputy Commissioner of Income Tax, Circle-Agartala, Tripura vs. Sri Sukha Ranjan Saha, Tripura

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

ITA 215/GTY/2018[2013-14]Status: DisposedITAT Guwahati23 Aug 2019AY 2013-14

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…

Income Tax Officer, Ward-North Lakhimpur, North Lakhimpur vs. Shri Sawarmal Agarwala, Dhemaji

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

ITA 207/GTY/2018[2011-12]Status: DisposedITAT Guwahati23 Aug 2019AY 2011-12

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, 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…

Deputy Commissioner of Income Tax, Circle - Imphal, Imphal vs. Smt. Suman Agarwal, Imphal

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

ITA 188/GTY/2018[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…