Director of Inspection of Income-tax v. Poor

96 ITR 390Supreme Court of India1974#1274 most cited

What is Director of Inspection of Income-tax v. Poor authority for?

Taxing statutes do not have all provisions as mandatory; some can be directory, and strict interpretation primarily applies to the levy of tax, not necessarily to procedural provisions. No tax can be levied on the principle of estoppel, as Article 265 mandates that tax must be authorized by law.

90

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Also referred to as

Director of Inspection of Income-tax v. Pooran Mal & Sons · 96 ITR 390 · mandatory vs directory provisions · strict interpretation of tax statutes · no estoppel in taxation · Article 265 · assessment procedure · section 132(5) Income Tax Act · reassessment proceedings · tax liability authorized by law

Issues it is cited on

section 31section 34section 254income-tax officersection 19reassessment proceedingsassistant commissionersection 139appeal before the tribunalsection 143prescribedsection 25

Judgments citing Director of Inspection of Income-tax v. Poor

SRI.PARAYARUKANDY VETTATH GANGADHARAN,CALICUT vs. THE DCIT CIRCLE-1(1), CALICUT

In the result, the instant appeal by the assessee is dismissed

ITA 157/COCH/2023[2007-08]Status: DisposedITAT Cochin12 Apr 2024AY 2007-08

Bench: Shri Sanjay Arora & Shri Manomohan Dasparayarukandy Vettath Gangadharan Dy. Cit, Circle - 1(1) Kerala Transport Company (Decd., Calicut Vs. Represented By Lrs.) K.T.C. Building, Ymca Calicut 673001 [Pan: Adhpg8318B] (Appellant) (Respondent)

For Appellant: Shri Suresh Kumar C., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148Section 149Section 150(1)Section 153Section 2(22)(e)Section 268A

…ce requires it being neutralized. That is, the fact of institution of litigation should not by itself be permitted to confer an advantage on the party responsible for it (Grindlays Bank Ltd. v. ITO [1980] 122 ITR 55, 59-60 (SC) (DI v. Pooran Mal & Sons [1974] 96 ITR 390, 395 (SC)). 3.8 The law in its previous avtaar, removing the bar of time for an assessment on the assessee or another person, thus came with two conditions. Firstly, a ‘finding’, implying it being necessary for the disposal of the matter before it, in consequence of or to give effect to which income under reference is being assessed in the hands…

M.B. PETROLEUM SERVICES LLC,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, the appeal of the assessee is allowed

ITA 6608/DEL/2016[2012-13]Status: DisposedITAT Dehradun05 Oct 2023AY 2012-13
For Appellant: Smt. Shashi M Kapila, AdvocateFor Respondent: Shri Mayank Kumar, Addl.CIT DR
Section 143(3)Section 246ASection 271GSection 40aSection 44BSection 44D

…and later on realise that it was mistaken view, then they cannot be estopped from taking correct view of the statutory provision later on.” Further, Hon'ble Supreme Court in the case of Director of Inspection of Income Tax Vs. Pooran Mall and sons reported in 96 ITR 390 had held as under:- The question whether a certain provision of law is directory does not fall to be decided on different standards because it is found in a taxing statute. There is no rule that every provision in a taxing statute is mandatory. The strict construction that a citizen does not become liable to tax unless he comes within the specifi…

MB PETROLEUM SERVICES LLC,MUMBAI vs. DDIT, DEHRADUN

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 1828/DEL/2015[2011-12]Status: DisposedITAT Dehradun15 Sept 2023AY 2011-12

Bench: Shri Saktijit Dey & Shri M. Balaganeshmb Petroleum Services Llc, Vs. Ddit, Kirtane & Pandit, H-16, Circle-1, Saraswati Colony, Sitaldevi International Taxation, Temple Road, Mahim, Dehradun Mumbai (Appellant) (Respondent) Pan: Aaecm2604H

For Appellant: Smt Shashi M. Kapila, AdvFor Respondent: Sh. Mayank Kumar, JCIT, DR
Section 143(3)Section 32Section 44B

…and later on realise that it was mistaken view, then they cannot be estopped from taking correct view of the statutory provision later on.” Further, Hon'ble Supreme Court in the case of Director of Inspection of Income Tax Vs. Pooran Mall and sons reported in 96 ITR 390 had held as under:- The question whether a certain provision of law is directory does not fall to be decided on different standards because it is found in a taxing statute. There is no rule that every provision in a taxing statute is mandatory. The strict construction that a citizen does not MB Petroleum Services LLC become liable to tax unless h…

CORONET HOTEL SERVICES & SUPPLIERS PVT. LTD.,DELHI vs. DCIT CIRCLE-6(2), NEW DELHI

In the result, appeal filed by the Assessee stands allowed

ITA 4613/DEL/2019[2015-16]Status: DisposedITAT Delhi20 Jun 2023AY 2015-16

Bench: Shri Anil Chaturvedi, Am & Shri N. K. Choudhry, Jm

For Appellant: Shri R.S. Singhvi, Ld. CA &For Respondent: Shri Shankar Lal Verma
Section 142(1)Section 250

…the Assessee is within his right in requiring the Appellate or Revisional Authorities to examine the validity of assessment of tax on receipt, which is admitted by him but not taxable in law. 8.15 The Hon’ble Apex Court in the case of DIT Vs. Puranmal & Sons 96 ITR 390 (SC) also clearly held that a person cannot be taxed on the principle of estoppels. 27 I.T.A. No. 4613/Del/2019 M/s Coronet Hotel Services & Suppliers Pvt. Ltd. 8.16 From the judgments referred to above, it is clear that the purpose of assessment proceedings before the taxing authority is to assess correctly the tax liability of Assessee in acco…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT vs. M/S HI-TECH SWEET WATER TECHNOLOGIES(P) LTD., SURAT

In the result, appeal filed by the Revenue is dismissed

ITA 230/SRT/2022[2019-20]Status: DisposedITAT Surat30 Jan 2023AY 2019-20

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.230/Srt/2022 "नधा"रण वष"/Assessment Year: (2019-20) (Physical Court Hearing) Assistant Commissioner Of M/S Hi-Tech Sweet Water Income-Tax, Central Circle-2, Technologies (P.) Ltd., 5Th Room No.505, Floor, Vs. 4, Gopal Nagar, Nandeda Char Aayakar Bhawan, Majura Gate, Rasta, Gidc, Bardoli–394601 Surat-395001 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaach7432C िनधा"रती क" ओर से Assessee By Shri Kiran K. Shah, Ca राज"व क" ओर से /Respondent By Shri Vinod Kumar, Sr.Dr सुनवाई क" तारीख/Date Of Hearing 23/12/2022 घोषणा क" तारीख/Date Of Pronouncement 30/01/2023

Section 143(1)Section 143(3)Section 250(4)Section 80I

…(1) and to that extent, the word "shall" as employed by the Legislature in the second part of sub- section (6A) of section 80J(1) will have to be read as "may". In the case of Director of Inspection of Income-tax (Investigation) v. Pooran Mall and Sons [1974] 96 ITR 390,' the Supreme Court, while considering the provisions of section 132, sub-section (5) of the Act, speaking through Alagiriswamy , laid down as under (headnote): "It is not every provision of a taxing statute that will fall under the rule of strict interpretation. The question whether a certain provision of law is directory does ITA 230/SRT/2022/AY…

ESSAR INVESTMENTS LTD,MUMBAI vs. DCIT 5(1), MUMBAI

In the result, the present appeal is partly allowed

ITA 2195/MUM/2014[2009-10]Status: DisposedITAT Mumbai28 Dec 2022AY 2009-10
For Appellant: Shri Vijay MehtaFor Respondent: Ms. Samruddhi D Hande
Section 143(3)Section 144CSection 144C(5)

…by the Hon'ble Gujarat High Court in the case of CIT v. Gujarat Oil & Allied Industries (201 ITR 325). This is more or less the same view taken by the Hon'ble Apex Court in the case of Director of Inspection of Income Tax (Investigation) v. Pooran Mal & Sons (96 ITR 390) and in the case of Sainik Motors v. State of Rajasthan (AIR 1961 SC 1480). Hence, while finding the most appropriate method it is not that modern valuation methods fitting the type of underlying service or commodities have to be ignored. Fixing enterprise value based on discounted value of future profits or cash flow, is a method used worldwide.…

ACIT, CIR- 14(1)(2), MUMBAI vs. WNS GLOBAL SERVICES PVT. LTD., MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 2474/MUM/2021[2013-14]Status: DisposedITAT Mumbai12 Oct 2022AY 2013-14

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 14ASection 32(1)

…omputed having regard to the arm's length price', 'shall' need not always be mandatory and could. also be read as 'may', as perlaw laid down by the Hon'ble Supreme Court in the case of Director of Inspection of Income Tax (Investigation) v. Pooran Mal & Sons (96 ITR 390) and in the case of Sainik Motors v. State of Rajasthan (AIR 1961 SC 1480) and Hon'ble Gujarat High Court in the case of CIT v. Gujarat Oil & Allied Industries (201 ITR 325). b. Considering 'shall' as 'may', Hon'ble ITAT Chennai in the case of Ascendas India Private Limited vs DCIT, ITA No. 1736/Mds/2011, ITAT Chennaifor AY 2007-08, held that 'sha…

ACIT, CIRCLE 14 (1)(2), MUMBAI vs. WNS GLOBAL SERVICES PVT. LTD., MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 2473/MUM/2021[2014-15]Status: DisposedITAT Mumbai12 Oct 2022AY 2014-15

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 14ASection 32(1)

…omputed having regard to the arm's length price', 'shall' need not always be mandatory and could. also be read as 'may', as perlaw laid down by the Hon'ble Supreme Court in the case of Director of Inspection of Income Tax (Investigation) v. Pooran Mal & Sons (96 ITR 390) and in the case of Sainik Motors v. State of Rajasthan (AIR 1961 SC 1480) and Hon'ble Gujarat High Court in the case of CIT v. Gujarat Oil & Allied Industries (201 ITR 325). b. Considering 'shall' as 'may', Hon'ble ITAT Chennai in the case of Ascendas India Private Limited vs DCIT, ITA No. 1736/Mds/2011, ITAT Chennaifor AY 2007-08, held that 'sha…

ITO -INTL TAX CIRCLE 3(3) (2), MUMBAI vs. RAHUL RAJNIKANT PARIKH, MUMBAI

In the result, the appeal is allowed for statistical purposes

ITA 426/MUM/2022[2004-05]Status: DisposedITAT Mumbai26 Aug 2022AY 2004-05
Section 139Section 143(3)Section 147Section 22Section 34Section 34(1)(a)

…ecedent for the assumption of jurisdiction to make a re-assessment. Placing reliance on section 21 of the Code of Civil Procedure and the Supreme Court decision in the case of Director of Inspection of Income-tax (Investigation) v. Pooran Mall and Sons [1974] 96 ITR 390, it was suggested on behalf of the Revenue that all cases of challenge to jurisdiction did not result in making an order of reassessment a nullity. There was a marked distinction between want of basic or inherent jurisdiction and irregular exercise of jurisdiction and that, in the present case, the Income-tax Officer had basic and/or inherent juri…

RAHUL RAJNIKANT PARIKH,MUMBAI vs. ITO INTL TAX CIRCLE 3(3) (2) , MUMBAI

In the result, the appeal is allowed for statistical purposes

ITA 425/MUM/2022[2003-04]Status: DisposedITAT Mumbai26 Aug 2022AY 2003-04
Section 139Section 143(3)Section 147Section 22Section 34Section 34(1)(a)

…ecedent for the assumption of jurisdiction to make a re-assessment. Placing reliance on section 21 of the Code of Civil Procedure and the Supreme Court decision in the case of Director of Inspection of Income-tax (Investigation) v. Pooran Mall and Sons [1974] 96 ITR 390, it was suggested on behalf of the Revenue that all cases of challenge to jurisdiction did not result in making an order of reassessment a nullity. There was a marked distinction between want of basic or inherent jurisdiction and irregular exercise of jurisdiction and that, in the present case, the Income-tax Officer had basic and/or inherent juri…

KALPESH RAMNIKLAL JHAVERI,MUMBAI vs. ITO INTL TAX CIR 3(3) , MUMBAI

In the result, the appeal is allowed for statistical purposes

ITA 424/MUM/2022[2004-05]Status: DisposedITAT Mumbai26 Aug 2022AY 2004-05
Section 139Section 143(3)Section 147Section 22Section 34Section 34(1)(a)

…ecedent for the assumption of jurisdiction to make a re-assessment. Placing reliance on section 21 of the Code of Civil Procedure and the Supreme Court decision in the case of Director of Inspection of Income-tax (Investigation) v. Pooran Mall and Sons [1974] 96 ITR 390, it was suggested on behalf of the Revenue that all cases of challenge to jurisdiction did not result in making an order of reassessment a nullity. There was a marked distinction between want of basic or inherent jurisdiction and irregular exercise of jurisdiction and that, in the present case, the Income-tax Officer had basic and/or inherent juri…

KALPESH RASHMIKANT JHAVERI,MUMBAI vs. ITO IT ,CIRCLE- 3(3)(2), MUMBAI

In the result, the appeal is allowed for statistical purposes

ITA 423/MUM/2022[2003-04]Status: DisposedITAT Mumbai26 Aug 2022AY 2003-04
Section 139Section 143(3)Section 147Section 22Section 34Section 34(1)(a)

…ecedent for the assumption of jurisdiction to make a re-assessment. Placing reliance on section 21 of the Code of Civil Procedure and the Supreme Court decision in the case of Director of Inspection of Income-tax (Investigation) v. Pooran Mall and Sons [1974] 96 ITR 390, it was suggested on behalf of the Revenue that all cases of challenge to jurisdiction did not result in making an order of reassessment a nullity. There was a marked distinction between want of basic or inherent jurisdiction and irregular exercise of jurisdiction and that, in the present case, the Income-tax Officer had basic and/or inherent juri…

INTERNATIONAL COMMISSION ON IRRIGATION & DRAINAGE EMPLOYEES PROVIDENT FUND TRUST,NEW DELHI vs. DDIT (E) TRUST CIRCLE-2, NEW DELHI

In the result, both the appeals filed by the Assessee stands allowed for statistical purposes

ITA 704/DEL/2020[2015-16]Status: DisposedITAT Delhi26 Aug 2022AY 2015-16

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

For Appellant: Shri Rahul Khare, Ld. AdvFor Respondent: ShriAnujGarg, Ld. Sr. DR
Section 10Section 10(25)(ii)Section 11Section 12ASection 143(1)Section 143(1)(a)Section 154Section 250

…are not restricted to do so in entertaining the fresh claim of deduction which is based on the facts and documents already on record, even without revising return of income by the Assessee. 7.4 The Hon’ble apex Court in the case of DIT vs. Pooran Mal & Sons, 96 ITR 390 (SC) held that a person cannot be taxed on the principle of estoppels. Further, Article 265 of the Constitution of India prescribes that no tax can be levied except by authority of law. 7.5 The Hon’ble Allahabad High Court in the case of Pt. SheoNath Prasad Sharma Vs Commissioner Of Income-Tax, 66 ITR 647 (Alld) reminded that the law empowers the…

INTERNATIONAL COMMISSION ON IRRIGATION & DRAINAGE EMPLOYEES PROVIDENT FUND TRUST,NEW DELHI vs. DDIT (E) TRUST CIRCLE-2, NEW DELHI

In the result, both the appeals filed by the Assessee stands allowed for statistical purposes

ITA 703/DEL/2020[2014-15]Status: DisposedITAT Delhi26 Aug 2022AY 2014-15

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

For Appellant: Shri Rahul Khare, Ld. AdvFor Respondent: ShriAnujGarg, Ld. Sr. DR
Section 10Section 10(25)(ii)Section 11Section 12ASection 143(1)Section 143(1)(a)Section 154Section 250

…are not restricted to do so in entertaining the fresh claim of deduction which is based on the facts and documents already on record, even without revising return of income by the Assessee. 7.4 The Hon’ble apex Court in the case of DIT vs. Pooran Mal & Sons, 96 ITR 390 (SC) held that a person cannot be taxed on the principle of estoppels. Further, Article 265 of the Constitution of India prescribes that no tax can be levied except by authority of law. 7.5 The Hon’ble Allahabad High Court in the case of Pt. SheoNath Prasad Sharma Vs Commissioner Of Income-Tax, 66 ITR 647 (Alld) reminded that the law empowers the…

ABDULVAHED A. SHEIKH, LEGAL HEIROF LATE SMT. SARIFABEN BIKHUBHAI SHEK,,AHMEDABAD vs. THE ITO, WARD-7(2)(5),, AHMEDABAD

The appeal of the assessee is allowed in above terms

ITA 2948/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad28 Jan 2022AY 2012-13
For Appellant: Shri A.C. Shah, A.RFor Respondent: Shri S. S. Shukla, Sr. D.R
Section 120(3)(a)Section 133(6)Section 142(1)Section 147Section 148Section 250(6)Section 282Section 54F

…even in such revenue statutes could not be waived, because of the underlying principle that jurisdiction could neither be waived nor created by consent. 9. The decision in Director of Inspection of Income-tax vs. Pooran Mall & Sons 1974 CTR (SC) 243 : (1974) 96 ITR 390 (SC), which is so vehemently relied upon by the learned standing counsel, does not detract from the aforesaid ratio, and in fact, reiterates the same. In that case, the question had arisen regarding the waiver of a provision in s. 132(5) of the IT Act which permitted the ITO to pass an order of seizure within 90 days. The provision was held to be…

ST- ERICSSON INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 6247/DEL/2015[2011-12]Status: DisposedITAT Delhi28 May 2019AY 2011-12
For Appellant: Shri S.D. Kapila, Advocate &For Respondent: Shri Sarabjeet Singh, Sr. DR
Section 143(3)Section 144CSection 92CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : FRIDAY I-2 : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER Assessment Year: 2011-12 ST-Ericcson India Pvt. Ltd., Vs ACIT, D-28, South Extension Part I, Circle-24(2), New Delhi. New Delhi. PAN: AAMCS1022K (Appellant) (Respondent) Assessee by : Shri S.D. Kapila, Advocate & Shri R.R. Mourya, Advocate Revenue by : Shri Sarabjeet Singh, Sr. DR Date of Hearing : 28.02.2019 Date of Pronouncement : 28.05.2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 30.09.2015 passed…

SHRI SHRIRAM TOSHNIWAL,BURHANPUR vs. ACIT, KHANDWA

In the result appeal the assessee is partly allowed

ITA 2/IND/2019[2014-15]Status: DisposedITAT Indore11 Apr 2019AY 2014-15

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2014-15 Shri Shriram Toshniwal, Asstt. Commissioner Of Prop. M/S. Gayatri Vs. Income Tax, Enterprises, Udyog Nagar, Khandwa Burhanpur (Appellant) (Respondent ) Pan Abxpt0602K Revenue By Shri K.C. Selvamani, Sr.Dr Assessee By Shri Maneesh Vaidya & Ms. Preeti Patwa, Cas Date Of Hearing 18.03.2019 Date Of Pronouncement 11.04.2019 O R D E R

Section 131Section 133ASection 143(3)Section 14A

…Khader Khan Son, 352 ITR 0480 (Supreme Court) has held: "Survey-Powers of ITO U/S 133A-Examination of person on oath-Held, admission made U/S 133A has no evidentiary value-Appeal dismissed” (copy at pages 36 to 45 of Case Laws PB) DIT Vis Pooranmall & Sons 96 ITR 390 (SC) (copy at pages 46 to 59 of Case 2. Laws PB) Confession cannot be made foundation of assessment. 3. CIT Vs. Dhingra Metal Works (Delhi High Court) 328 ITR 384 held that: "Income from undisclosed sources-Addition-Addition on the basis of statement recorded during survey-Assessee's statement during the course of survey is not binding as evide…

M/S. SIMBHAOLI SUGARS LIMITED,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 5572/DEL/2014[2006-07]Status: DisposedITAT Delhi14 Dec 2018AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…round of public policy even in such revenue statutes could not be waived, because of the underlying principle that jurisdiction could neither be waived nor created by consent. The decision in Director of Inspection of Income-tax v. Poor an Mall & Sons [1974] 96 ITR 390 (SC), which is so vehemently relied upon by the learned standing counsel, does not detract from the aforesaid ratio, and in fact, reiterates the same. In that case, the question had arisen regarding the waiver of a provision in section 132(5) of the Income-tax Act which permitted the Income-tax Officer to pass an order of seizure within 90 days. T…

ACIT, NEW DELHI vs. M/S. SIMBHAOLI SUGARS, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 3001/DEL/2014[2006-07]Status: DisposedITAT Delhi14 Dec 2018AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…round of public policy even in such revenue statutes could not be waived, because of the underlying principle that jurisdiction could neither be waived nor created by consent. The decision in Director of Inspection of Income-tax v. Poor an Mall & Sons [1974] 96 ITR 390 (SC), which is so vehemently relied upon by the learned standing counsel, does not detract from the aforesaid ratio, and in fact, reiterates the same. In that case, the question had arisen regarding the waiver of a provision in section 132(5) of the Income-tax Act which permitted the Income-tax Officer to pass an order of seizure within 90 days. T…

M/S. U.P. DISTILLERY ASSOCIATION,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 3211/DEL/2013[2006-07]Status: DisposedITAT Delhi14 Dec 2018AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleassessment Year: 2003-04 Assessment Year: 2004-05 Assessment Year: 2005-06

For Appellant: Shri C.S. Agarwal, Senior AdvocateFor Respondent: Shri S.S. Rana, CIT DR

…round of public policy even in such revenue statutes could not be waived, because of the underlying principle that jurisdiction could neither be waived nor created by consent. The decision in Director of Inspection of Income-tax v. Poor an Mall & Sons [1974] 96 ITR 390 (SC), which is so vehemently relied upon by the learned standing counsel, does not detract from the aforesaid ratio, and in fact, reiterates the same. In that case, the question had arisen regarding the waiver of a provision in section 132(5) of the Income-tax Act which permitted the Income-tax Officer to pass an order of seizure within 90 days. T…

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