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
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Issues it is cited on

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

Assistant Commissioner of Income Tax, Circle - 3, Guwahati vs. Shri Rishi Kumar Gupta, Guwahati

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

ITA 179/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…

Assistant Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Excel Energy Resources Pvt. Ltd., Guwahati

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

ITA 176/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 - 1, Dibrugarh vs. M/S. Dr. N Sahewalla & Company Pvt. Ltd., Dibrugarh

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

ITA 11/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…

Income Tax Officer, Ward - 4, Jorhat vs. M/S. Rockland Realty Pvt. Ltd., Jorhat

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

ITA 53/GTY/2016[2010-11]Status: DisposedITAT Guwahati23 Aug 2019AY 2010-11

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…

Assistant Commissioner of Income Tax, Circle - 2, Dibrugarh vs. M/S. Assam Company Limited, Kokata

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

ITA 439/GTY/2013[2007-08]Status: DisposedITAT Guwahati23 Aug 2019AY 2007-08

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…

Income Tax Officer, Ward-2, Bongaigaon vs. Subhkaran Bhura, Guwahati

In the result, the appeal by the Revenue is dismissed

ITA 224/GTY/2018[2008-09]Status: DisposedITAT Guwahati13 May 2019AY 2008-09

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

…he CBDT Circular No.3/2018 referred to above. 5. It is a settled law that the Circulars issued by CBDT are binding on the Revenue. This position was confirmed by the Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd. reported in 267 ITR 272 wherein their Lordships examined the earlier decisions of the Apex Court with regard to binding nature of the Circular and laid down that when a circular issued by the Board remains in operation then the Revenue is bound by it and cannot be allowed to plead that it is not valid or that it is contrary to the terms of the statute. 5.1. In the even…

The Deputy Commissioner of Income Tax, Circle-1(1), Guntur vs. Chukkapalli Mallikarjuna, Guntur

In the result, appeal filed by the Revenue is dismissed

ITA 456/VIZ/2018[2015-16]Status: DisposedITAT Visakhapatnam03 May 2019AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bledcit, Circle-1(1), Vs. Chukkapalli Mallikarjuna, Guntur. D.No. 6-20, Main Road, Duggirala, Guntur District. Pan No. Acnpc 9354 J (Appellant) (Respondent)

For Appellant: Shri Mohd. Afzal – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 5(2)Section 5(2)(a)

…d. CIT(A), the assessee has relied on the Circular issued by CBDT No. 13/2017, dated 11/04/2017. The ld. CIT(A) after considering the explanation of the assessee and by following the decision of the Hon'ble Supreme Court in the case of Indian Oil Corporation (267 ITR 272) and also the judgment of the Kolkata High Court in the case of Smt. Sumana Bandopadhyay (G.A.No. 3745/2016, dated 13/07/2017) and also the decision of the Hon'ble Karnataka High Court in the case of Prahlad Vijedra Rao [(2011) 51 DTR 95] held that the salary income earned by the (Chukkapalli Mallikarjuna) assessee and credited by the employer d…

DCIT, Cir-1(2), Kolkata vs. M/S the Indian Steel Wire Products Ltd., Kolkata

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

ITA 1567/KOL/2016[2008-09]Status: DisposedITAT Kolkata03 May 2019AY 2008-09

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2008-09 Dcit, Circle-1(2), V/S. M/S The Indian Steel Wire Aayakar Bhawan, P-7, Products Ltd., 7, Red Chowrighee Square, Cross Place, R.No.14, 7Th Kolkata-700 001 Floor,Kolkata-700 069 [Pan No.Aabct 1067 C] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Robin Choudhury, Addl. Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri S.M. Surana, Advocate ""यथ" क" ओर से/By Respondent 05-02-2019 सुनवाई क" तार"ख/Date Of Hearing 03-05-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2008-09, Arises Against The Commissioner Of Income-Tax (Appeals)-1, Kolkata’S Order Dated 05.05.2016 Passed In Case No.271/Cit(A)-1/Cir-3/2010-11, Involving Proceedings U/S. 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Sides. Case File Perused.

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 ₹5480 lac deserve 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 ITA No.1567/Kol/2016 A.Y.…

DCIT, Cir-4(2), Kolkata vs. M/S. Adorn Investments Limited, Kolkata

In the result, the appeal by the Revenue is dismissed

ITA 901/KOL/2017[2009-10]Status: DisposedITAT Kolkata04 Apr 2019AY 2009-10

Bench: Sri Aby T. Varkey & Shri M. Balaganesh] I.T.A. No. 901/Kol/2017 Assessment Year: 2009-10 Deputy Commissioner Of Income Tax, Circle-4(2), Kolkata...........…..………..…..........Appellant M/S. Adorn Investments Limited………………………....……………………………………...Respondent 31, Netaji Subhas Road Kolkata- 700 001 [Pan : Aacca 1169 R] Appearances By: Shri Akkal Dudhewala, Fca, Appeared On Behalf Of The Assessee. Shri Sanakar Halder, Cit Sr. D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : April 4Th, 2019 Date Of Pronouncing The Order : April 4Th , 2019 O R D E R Per M. Balaganesh, Am :- 1. This Appeal By The Revenue Arises Out Of The Order Of The Learned Commissioner Of Income Tax(Appeals)-17, Kolkata [In Short The Ld Cit(A)] In Appeal No. 117/Cit(A)-17/Kol/15-16 Dated 09.08.2016 Against The Order Passed By The Jcit(Osd) Circle-4, Kolkata [ In Short The Ld Ao] Under Section 143(3) Of The Income Tax Act, 1961 (In Short “The Act”) Dated For The Assessment Year 2009-10. 2. Recently The Cbdt Has Issued Circular No. 3/2018 Dated 11.07.2018, Whereby The Monetary Limits For Filing Of Appeals By The Department Before Income Tax Appellate Tribunal & High Courts & Slp Before Supreme Court Have Been Increased As Measure For Reducing Litigation. The Revised Monetary Limits Laid Down In Para-3 Of This Circular & The Manner Of Computing Tax Effect As Laid Down In Para-4 Of This Circular Are As Follows:

Section 143(3)

…he CBDT Circular No.3/2018 referred to above. 5. It is a settled law that the Circulars issued by CBDT are binding on the Revenue. This position was confirmed by the Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd. reported in 267 ITR 272 wherein their Lordships examined the earlier decisions of the Apex Court with regard to binding nature of the Circular and laid down that when a circular issued by the Board remains in operation then the Revenue is bound by it and cannot be allowed to plead that it is not valid or that it is contrary to the terms of the statute. 3 I.T.A. No. 90…

ITO, Ward - 12(2), Kolkata vs. M/S. Deepika Housing Project Pvt. Ltd., Kolkata

In the result, the appeal by the Revenue is dismissed

ITA 272/KOL/2018[2010-11]Status: DisposedITAT Kolkata06 Mar 2019AY 2010-11

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

…he CBDT Circular No.3/2018 referred to above. 5. It is a settled law that the Circulars issued by CBDT are binding on the Revenue. This position was confirmed by the Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd. reported in 267 ITR 272 wherein their Lordships examined the earlier decisions of the Apex Court with regard to binding nature of the Circular and laid down that when a circular issued by the Board remains in operation then the Revenue is bound by it and cannot be allowed to plead that it is not valid or that it is contrary to the terms of the statute. 5.1. In the even…

ITO, Ward - 5(4), Kolkata vs. M/S. Vaibhshree Finvest Pvt. Ltd., Kolkata

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

ITA 2234/KOL/2018[2013-14]Status: DisposedITAT Kolkata27 Feb 2019AY 2013-14

Bench: Shri S.S, Godaraassessment Year:2013-14

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 ₹1,08,351/- deserve 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 ITA No.2234/Kol/2018 A.Y. 2013-1…

ITO, Ward - 13(4), Kolkata vs. M/S. Tarang Builders Pvt. Ltd., Howrah

In the result, the appeal by the Revenue is dismissed

ITA 1450/KOL/2018[2014-15]Status: DisposedITAT Kolkata23 Jan 2019AY 2014-15

Bench: Shri P.M. Jagtap & Shri A. T. Varkey, Jm]

Section 271(1)(c)

…he CBDT Circular No.3/2018 referred to above. 5. It is a settled law that the Circulars issued by CBDT are binding on the Revenue. This position was confirmed by the Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd. reported in 267 ITR 272 wherein their Lordships examined the earlier decisions of the Apex Court with regard to binding nature of the Circular and laid down that when a circular issued by the Board remains in operation then the Revenue is bound by it and cannot be allowed to plead that it is not valid or that it is contrary to the terms of the statute. 6. In the event,…

DCIT, Circle - 10(1), Kolkata vs. M/S. Dr. Kpc Life Sciences Pvt. Ltd., (Formerly Chemgen Pharma International Pvt. Ltd., South 24 Parganas

In the result, the appeal by the Revenue is dismissed

ITA 1288/KOL/2017[2006-07]Status: DisposedITAT Kolkata26 Dec 2018AY 2006-07

Bench: Shri A.T.Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1288/Kol/2017 ("नधा"रणवष" / Assessment Year: 2006-07)

For Appellant: Shri Pinaki Mukherjee, Addl. CIT, Sr. DRFor Respondent: Shri Goutam Banerjee, FCA
Section 143(3)

…e Sciences Pvt. Ltd. Assessment Year: 2006-07 5. It is a settled law that the Circulars issued by CBDT are binding on the Revenue. This position was confirmed by the Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd. reported in 267 ITR 272 wherein their Lordships examined the earlier decisions of the Apex Court with regard to binding nature of the Circular and laid down that when a circular issued by the Board remains in operation then the Revenue is bound by it and cannot be allowed to plead that it is not valid or that it is contrary to the terms of the statute. The appeal under…

ACIT, Circle - 5, Kolkata vs. M/S. Balmer Lawrie & Co. Ltd., Kolkata

In the result, both the appeals by the Revenue are dismissed

ITA 1793/KOL/2008[2006-07]Status: DisposedITAT Kolkata17 Dec 2018AY 2006-07

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

…he CBDT Circular No.3/2018 referred to above. 5. It is a settled law that the Circulars issued by CBDT are binding on the Revenue. This position was confirmed by the Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd. reported in 267 ITR 272 wherein their Lordships examined the earlier decisions of the Apex Court with regard to binding nature of the Circular and laid down that when a circular issued by the Board remains in operation then the Revenue is bound by it and cannot be allowed to plead that it is not valid or that it is contrary to the terms of the statute. 6. In the event,…

ACIT, Circle - 5, Kolkata vs. M/S. Balmer Lawrie & Co. Ltd., Kolkata

In the result, both the appeals by the Revenue are dismissed

ITA 1792/KOL/2008[2005-06]Status: DisposedITAT Kolkata17 Dec 2018AY 2005-06

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

…he CBDT Circular No.3/2018 referred to above. 5. It is a settled law that the Circulars issued by CBDT are binding on the Revenue. This position was confirmed by the Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd. reported in 267 ITR 272 wherein their Lordships examined the earlier decisions of the Apex Court with regard to binding nature of the Circular and laid down that when a circular issued by the Board remains in operation then the Revenue is bound by it and cannot be allowed to plead that it is not valid or that it is contrary to the terms of the statute. 6. In the event,…

ACIT, CC-1(2), Kolkata vs. Anmol Biscuits Ltd., Kolkata

In the result, the appeal by the Revenue is dismissed

ITA 1863/KOL/2017[2012-13]Status: DisposedITAT Kolkata12 Dec 2018AY 2012-13

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

…he CBDT Circular No.3/2018 referred to above. 6. 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. 3 Anmol Biscuits…

ITO Ward-30(2), Kolkata vs. Debashree Das, Kolkata

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

ITA 1789/KOL/2017[2009-10]Status: DisposedITAT Kolkata06 Dec 2018AY 2009-10

Bench: Shri S.S.Godara & Shri, M. Balaganeshassessment Year:2009-10 Ito Ward-30(2), V/S. Debashree Das Aayakar Bhavan, P-239/2, Hindustan Dakshin, 5Th Floor, 2, Park, Kolkata-29 Gariahat Road [Pan No.Aaipd 3230 L] (South),Kolkata-68 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Rabin Choudhury, Addl. Cit-Sr-Dr अपीलाथ" क" ओर से/By Appellant None ""यथ" क" ओर से/By Respondent 06-12-2018 सुनवाई क" तार"ख/Date Of Hearing 06-12-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2009-10 Arises Against The Commissioner Of Income Tax (Appeals)-8 Kolkata’S Order Dated 11.05.2017, Passed In Case No.8/10184/2012-13, Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Case Called Twice. None Appears At Assessee’S Behest. The Registry Has Already Sent An Rpad Notice Dated 06.08.2018. We Thus Proceed Ex Parte Against The Respondent/Assessee In The Instant Case. 2. It Is Seen At The Outset That The Tax Effect On All Disputed Disallowance S/Additions Before Us Is Less Than Rs. 20 Lacs In Cases The Prescribed Revised Threshold Limit In Cbdt’S Latest Circular No. 3/2018 Dated 11.07.2018. It Will Be Pertinent To Reproduce The Relevant Portion Of The Said Circular No. 3/2018 Dated 11.07.2018:-

Section 143(3)

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri S.S.Godara, Judicial Member and Shri, M. Balaganesh, Accountant Member Assessment Year:2009-10 ITO Ward-30(2), V/s. Debashree Das Aayakar Bhavan, P-239/2, Hindustan Dakshin, 5th Floor, 2, Park, Kolkata-29 Gariahat Road [PAN No.AAIPD 3230 L] (South),Kolkata-68 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Rabin Choudhury, Addl. CIT-SR-DR अपीलाथ" क" ओर से/By Appellant None ""यथ" क" ओर से/By Respondent 06-12-2018 सुनवाई क" तार"ख/Date of Hearing 06-12-2018 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R…

ITO, Ward-13(1), Kolkata vs. M/S. Diamond Scaffolding Co. Pvt. Ltd., Howrah

In the result, the appeal by the Revenue is dismissed

ITA 2498/KOL/2017[2010-11]Status: DisposedITAT Kolkata05 Dec 2018AY 2010-11

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S. Viswanethra Ravi, Jm ] I.T.A No. 2498/Kol/2017 Assessment Year : 2010-11 Ito, Ward-13(1), Kolkata -Vs- M/S Diamond Scaffolding Pvt. Ltd. [Pan: Aaccd 3608 E ] (Appellant) (Respondent)

For Appellant: Shri C.J. Singh, Sr. DRFor Respondent: Shri I. Banerjee, FCA
Section 271(1)(c)

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

DCIT, Circle - 6(1), Kolkata vs. M/S. Birla Corporation Ltd., Kolkata

In the result, the appeal by the Revenue is dismissed

ITA 169/KOL/2018[2007-08]Status: DisposedITAT Kolkata04 Dec 2018AY 2007-08

Bench: Shri S.S. Viswanethra Ravi, Jm & Dr. A.L. Saini, Am]

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA [Before Shri S.S. Viswanethra Ravi, JM & Dr. A.L. Saini, AM] I.TA No. 169/Kol/2018 A.Y 2007-08 D.C.I.T, Circle-6(1), Kolkata Vs. M/s. Birla Corporation Ltd. PAN: AABCB2075J Appellant Respondent Date of Hearing 04-12-2018 Date of Pronouncement 04-12-2018 For the Appellant Shri S. Halder, Sr.DR For the Respondent Shri A. Dudhwewala, ACA, ld.AR ORDER Per Dr. A.L. Saini, AM The captioned appeal filed by the revenue, pertaining to assessment year 2007-08, is directed against the order passed by the learned Commissioner of Income Tax(Appeals)-6, Kolkata [in…

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

In the result, the appeal by the Revenue is dismissed and the cross objection of the assessee is dismissed

ITA 2073/KOL/2017[2011-12]Status: DisposedITAT Kolkata30 Nov 2018AY 2011-12

Bench: Hon’Ble Shri Aby.T.Varkey, Jm & Hon’Ble Shri M.Balaganesh, Am] I.T.A No. 2073/Kol/2017 Assessment Year : 2011-12 Acit, Cc-3(3), Kolkata -Vs- M/S Prakash Ply Centre Pvt. Ltd. [Pan: Aadcp 7132 J ] (Appellant) (Respondent)

For Appellant: Shri Saurabh Kumar, Addl. CIT Sr. DRFor Respondent: Shri Sunil Surana, FCA
Section 143(3)

…he CBDT Circular No.3/2018 referred to above. 5. It is a settled law that the Circulars issued by CBDT are binding on the Revenue. This position was confirmed by the Apex Court in the case of Commissioner of Customs vs Indian Oil Corporation Ltd. reported in 267 ITR 272 wherein their Lordships examined the earlier decisions of the Apex Court with regard to binding nature of the Circular and laid down that when a circular issued by the Board remains in operation then the Revenue is bound by it and cannot be allowed to plead that it is not valid or that it is contrary to the terms of the statute. The appeal under…