Which sections of the Income Tax Act does Distributor (Baroda) Private Limited v. Union of India come up under?

It is most often cited in judgments turning on Section 143(3), Section 147, Section 153A, Section 263, Section 68, Section 148.

Distributor (Baroda) Private Limited v. Union of India

Q: How many judgments cite Distributor (Baroda) Private Limited v. Union of India?

35 judgments on BharatTax cite Distributor (Baroda) Private Limited v. Union of India (22 Taxmann 49), spanning 2016 to 2026.

22 Taxmann 49Supreme Court of India1985#3352 most cited

What is Distributor (Baroda) Private Limited v. Union of India authority for?

Judicial conscience compels the rectification of errors, even if it means correcting a previous wrong. Perpetuating an error is not a heroic act.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

Distributors (Baroda) Private Limited v. Union of India · 22 Taxmann 49 · judicial conscience · rectify error · perpetuate error · Assessing Officer · CIT(A)

Sections most often in play

Section 143(3)Section 147 Section 153A Section 263 Section 68 Section 148 Section 133(6)Section 142(1)

Issues it is cited on

peak credit theory section 124(3)(a)section 80e section 124(3)section 75 section 32(2)convertible foreign exchange section 80ab section 32a section 124 section 80m section 113

Judgments citing Distributor (Baroda) Private Limited v. Union of India

Concentrix Daksh Services India Pvt. Ltd., Gurgaon vs. ACIT, Circle-4(2), New Delhi

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

ITA 485/DEL/2021[2016-17]Status: DisposedITAT Delhi05 Mar 2024AY 2016-17

Bench: Sh. Saktijit Dey, Vice-Dr. B. R. R. Kumar

For Appellant: Sh. Ankul Goyal, AdvFor Respondent: Sh. Rajesh Kumar, CIT(DR)

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI Before Sh. Saktijit Dey, Vice-President Dr. B. R. R. Kumar, Accountant Member ITA No. 485/Del/2021 : Asstt. Year: 2016-17 Concentrix Daksh Services India P. Ltd., Vs ACIT, DLF IT SEZ, Building No. 14, Tower-D, Circle-4(2), 17th Floor, DLF Cyber City, Sector 24 & New Delhi-110002 25A, DLF Phase-III, Gurgaon, Haryana-122002 (APPELLANT) (RESPONDENT) PAN No. AABCD4187D Assessee by : Sh. Ankul Goyal, Adv. Revenue by : Sh. Rajesh Kumar, CIT(DR) Date of Hearing: 06.12.2023 Date of Pronouncement: 05.03.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: T…

Tata Elxsi Limited, Bangalore vs. Deputy Commisioner Incomer Tax, Circle-7(1)(1), Bangalore

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

ITA 1152/BANG/2023[2018-19]Status: DisposedITAT Bangalore28 Feb 2024AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Laxmi Prasad Sahuassessment Year : 2018-19 M/S. Tata Elxsi Ltd., The Deputy 126, Itpb Road, Commissioner Hoody, Of Income Tax, Whitefield, Circle – 7(1)(1), Bangalore – 560 048. Bangalore. Vs. Pan: Aaact7872Q Appellant Respondent

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri Subramanian .S, JCIT DR

Section 10ASection 10A(9)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2018-19 M/s. Tata Elxsi Ltd., The Deputy 126, ITPB Road, Commissioner Hoody, of Income Tax, Whitefield, Circle – 7(1)(1), Bangalore – 560 048. Bangalore. Vs. PAN: AAACT7872Q APPELLANT RESPONDENT Assessee by : Shri Padam Chand Khincha, CA Revenue by : Shri Subramanian .S, JCIT DR Date of Hearing : 28-02-2024 Date of Pronouncement : 28-02-2024 ORDER PER BENCH: This is an appeal filed by the assessee against the order passed by the NFAC, D…

DCIT, (Exemptions), Hyderabad vs. National Fisheries Development Board, Hyderabad

In the result, appeal of the Revenue is dismissed

ITA 244/HYD/2023[2015-16]Status: DisposedITAT Hyderabad13 Feb 2024AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri R. Mohan Kumar, ARFor Respondent: Shri K. Madhusudan, CIT-DR

Section 11Section 11(5)Section 13(1)(d)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 244/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2015-16) Deputy Commissioner Vs. National Fisheries of Income Tax, Development Board, Exemptions Circle, Hyderabad Hyderabad [PAN No. AAAAN4771E] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri R. Mohan Kumar, AR रधजस्‍व द्वधरध/Revenue by: Shri K. Madhusudan, CIT-DR सुिवधई की तधरीख/Date of hearing: 07/02/2024 घोर्णध की…

M/S. Tata Elxsi Limited, Bangalore vs. Deputy Commissioner Income Tax, Circle-7(1)(1), Bangalore

ITA 975/BANG/2023[2020-2021]Status: DisposedITAT Bangalore08 Jan 2024AY 2020-2021

Bench: Shri George George K. & Shri Chandra Poojari

Section 10ASection 30Section 80ASection 80HSection 80I

…ITA Nos.927, 974 & 975/Bang/2023 Tata Elxsi Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.927, 974 & 975/Bang/2023 Assessment Years: 2016-17, 2017-18 & 2020-21 M/s. Tata Elxsi Ltd. 126, ITBP Road Hoody, Whitefield Bangalore 560 048 Vs. DCIT Circle-7(1)(1) Bangalore PAN NO: AACCV3079R APPELLANT RESPONDENT Assessee by Revenue by Shri Padam Chand Kincha, A.R. Shri D.K. Mishra, D.R. Date of Hearing Date of Pronouncement 08.01.2024 08.01.2024 ORDER PER BENCH: These appeals by assessee are direct…

M/S. Tata Elxsi Limited., Bangalore vs. Deputy Commissioner Income Tax, Circle-7(1)(1), Bangalore

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 927/BANG/2023[2016-17]Status: DisposedITAT Bangalore08 Jan 2024AY 2016-17

Bench: Shri George George K. & Shri Chandra Poojari

For Appellant: Shri Padam Chand Kincha, A.RFor Respondent: Shri D.K. Mishra, D.R

Section 10ASection 30Section 80ASection 80H

…ITA Nos.927, 974 & 975/Bang/2023 Tata Elxsi Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.927, 974 & 975/Bang/2023 Assessment Years: 2016-17, 2017-18 & 2020-21 M/s. Tata Elxsi Ltd. 126, ITBP Road DCIT Hoody, Whitefield Circle-7(1)(1) Vs. Bangalore 560 048 Bangalore PAN NO : AACCV3079R APPELLANT RESPONDENT Assessee by : Shri Padam Chand Kincha, A.R. Revenue by : Shri D.K. Mishra, D.R. Date of Hearing : 08.01.2024 Date of Pronouncement : 08.01.2024 O R D E R PER BENCH: These appe…

Rel Utility Engimeers Ltd, Mumbai vs. DCIT 10(1), Mumbai

In the result, the appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 7177/MUM/2013[2009-10]Status: DisposedITAT Mumbai14 Jul 2017AY 2009-10

Bench: Shri Sanjay Garg & Shri Rajesh Kumarassessment Year: 2009-10 M/S. Crest Logistics & Addl. Cit-10(1), Engineers Private Limited, [New Jurisdiction Addl. Cit (Erstwhile Rel Utility 14(3)(1)] Engineers Ltd. Formerly Known Aayakar Bhavan, As Rel Utility Engineers Ltd. M.K. Road, Vs. Formerly Known As Mumbai - 400020 Sonata Investments Ltd.), Devidas Lane, Near Mtnl, Off Svp Road, Borivali (W) – 400 103 Pan: Aaccr 7266A (Appellant) (Respondent) Assessment Year: 2009-10 Dy. Commissioner Of Income M/S. Crest Logistic & Tax-14(1)(2), Engineering Ltd., Room No.470, 4Th Floor, (Formerly Known As Sonata Aayakar Bhavan, Investments Ltd.) Maharshi Karve Road, Vs. 307, Charted House, Mumbai - 400020 297/299, Dr. Cawasji Hormosji Street, New Marine Lines, Mumbai – 400 002 Pan: Aaccr 7266A (Appellant) (Respondent)

For Appellant: Shri Jitendra Sanghvi, A.RFor Respondent: Shri B. Pruseth, D.R

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. Crest Logistics and Addl. CIT-10(1), Engineers Private Limited, [New Jurisdiction Addl. CIT (Erstwhile REL Utility 14(3)(1)] Engineers Ltd. Formerly known Aayakar Bhavan, as REL Utility Engineers Ltd. M.K. Road, Vs. Formerly known as Mumbai - 400020 Sonata Investments Ltd.), Devidas Lane, Near MTNL, Off SVP Road, Borivali (W) – 400 103 PAN: AACCR 7266A (Appellant) (Respondent) Assessment Year: 2009-10 Dy. Commissioner of Income M/s. Crest L…

DCIT 10(1), Mumbai vs. Sonata Investments Ltd, Mumbai

In the result, the appeal of the assessee is allowed and the appeal of the Revenue is dismissed

ITA 6931/MUM/2013[2009-10]Status: DisposedITAT Mumbai14 Jul 2017AY 2009-10

For Appellant: Shri Jitendra Sanghvi, A.RFor Respondent: Shri B. Pruseth, D.R

Hershey India P.Ltd, Mumbai vs. DCIT 14(2)(1), Mumbai

The appeal of the AO stands dismissed

ITA 1409/MUM/2015[2011-12]Status: DisposedITAT Mumbai24 May 2017AY 2011-12

For Appellant: Shri Nitesh JoshiFor Respondent: S/Shri Alok Johari & Arju Goradia

Section 10(34)Section 143(3)Section 14ASection 254(1)Section 80M

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, मुंबई अिधकरण मुंबई मुंबई “ जेजेजेजे” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“J”Bench Mumbai सव"ी सव"ी राजे"" राजे"",लेखा लेखा सद"य सद"य एवं एवं, राम राम लाल लाल नेगी नेगी, "याियक "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी "याियक "याियक सद"य सद"य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर अपील आयकर अपील संसंसंसं./I.T.A./1409/Mum/2015, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2011-12 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Her…

Lodha Hi-Rise Builders P.Ltd, Mumbai vs. DCIT Cen Cir 7(3), Mumbai

In the result, the assessee’s appeal for A

ITA 2872/MUM/2015[2010-11]Status: DisposedITAT Mumbai03 May 2017AY 2010-11

Bench: Shri Jason P. Boaz & Shri Saktijit Deym/S. Lodha Hi-Rise Builders P. Ltd. Dcit, Circle- 7(3) 412, 4Th Floor, 17G, Vardhaman Room No. 655, 6Th Floor Chamber, Cawasji Patel Roa Vs. Aayakar Bhavan Horniman Circle, Fort M.K. Road, Mumbai 400020 Mumbai 400001 Pan – Aabcl2637A Appellant Respondent

For Appellant: Shri Vijay MehtaFor Respondent: Shri J. Mohammed Rizwan

Section 14Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL "J" Bench, Mumbai Before Shri Jason P. Boaz, Accountant Member and Shri Saktijit Dey, Judicial Member M/s. Lodha Hi-Rise Builders P. Ltd. DCIT, Circle- 7(3) 412, 4th Floor, 17G, Vardhaman Room No. 655, 6th Floor Chamber, Cawasji Patel Roa Vs. Aayakar Bhavan Horniman Circle, Fort M.K. Road, Mumbai 400020 Mumbai 400001 PAN – AABCL2637A Appellant Respondent Appellant by: Shri Vijay Mehta Respondent by: Shri J. Mohammed Rizwan Date of Hearing: 01.05.2017 Date of Pronouncement: 03.05.2017 O R D E R Per Jason P. Boaz, A.M. This appeal by the assessee is directed against the o…

Lodha Bulders P. Ltd, Mumbai vs. DCIT Cen Cir 7(3), Mumbai

In the result, the assessee’s appeal for A

ITA 2871/MUM/2015[2010-11]Status: DisposedITAT Mumbai03 May 2017AY 2010-11

Bench: Shri Jason P. Boaz & Shri Saktijit Deym/S. Lodha Builders P. Ltd. Dcit, Circle- 7(3) 412, 4Th Floor, 17G, Vardhaman Room No. 655, 6Th Floor Chamber, Cawasji Patel Roa Vs. Aayakar Bhavan Horniman Circle, Fort M.K. Road, Mumbai 400020 Mumbai 400001 Pan – Aaacl1722F Appellant Respondent

For Appellant: Shri Vijay MehtaFor Respondent: Shri J. Mohammed Rizwan

Section 14Section 143(3)Section 14ASection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL "J" Bench, Mumbai Before Shri Jason P. Boaz, Accountant Member and Shri Saktijit Dey, Judicial Member M/s. Lodha Builders P. Ltd. DCIT, Circle- 7(3) 412, 4th Floor, 17G, Vardhaman Room No. 655, 6th Floor Chamber, Cawasji Patel Roa Vs. Aayakar Bhavan Horniman Circle, Fort M.K. Road, Mumbai 400020 Mumbai 400001 PAN – AAACL1722F Appellant Respondent Appellant by: Shri Vijay Mehta Respondent by: Shri J. Mohammed Rizwan Date of Hearing: 01.05.2017 Date of Pronouncement: 03.05.2017 O R D E R Per Jason P. Boaz, A.M. This appeal by the assessee is directed against the order of…

M/S. Perfetti Van Melle India Pvt. Ltd., Gurgaon vs. DCIT, Gurgaon

In the result, this appeal is partly allowed for statistical purpose

ITA 789/DEL/2016[2011-12]Status: DisposedITAT Delhi28 Apr 2017AY 2011-12

Bench: Shri N. K. Saini & Smt Suchitra Kamble

Section 143(3)Section 144CSection 43(1)Section 80Section 80ISection 92C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTANT MEMBER AND SMT SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 789/DEL/2016 (ASSESSMENT YEAR-2011-12) Perfetti Van Melle India Pvt. Ltd. Vs DCIT 47th Milestone, Delhi-Jaipur Circle-3 Highway, Gurgaon Manesar, Gurgaon AAACP2626A (RESPONDENT) (APPELLANT) Appellant by Sh. Nageshwar Rao, Adv, Respondent by Sh. Amrender Kumar, CIT DR, Sh. Neeraj Kumar, Sr. DR Date of Hearing 28.02.2017 Date of Pronouncement 28.04.2017 ORDER PER SUCHITRA KAMBLE, JM This appeal has been filed by the assessee against the Assessment O…

DCIT, New Delhi vs. M/S. Padmini Vna Mechantronics P. Ltd., New Delhi

In the result ground No. 2 of the appeal of the revenue is dismissed

ITA 3592/DEL/2014[2009-10]Status: DisposedITAT Delhi19 Apr 2017AY 2009-10

Bench: Shri H.S.Sidhu & Shri Prashant Maharishidcit, Vs. Padmini Vna Mechantronics P Ltd, Circle-14(1), 5, Padmini Enclave, Hauz Khas, New Delhi New Delhi Pan:Aaccv1001F (Appellant) (Respondent)

For Appellant: Sh. Raj Kumar, CAFor Respondent: Sh. FR Meena, Sr. DR

Section 143(3)Section 14A

…rding consistency to be followed relying upon the decision of Hon'ble Supreme Court in case of Radha Swami Satsang Vs. CIT 193 ITR 321 we are reminded of the decision of the Hon'ble Supreme Court in case of Distributors of (Baroda) Pvt Ltd. Vs. Union of India 22 Taxmann 49 (S.C) wherein it has been held that to perpetuate an error is heroism to rectify it is the compulsion of judicial conscience. However, as on the issue of improper satisfaction recorded by the Assessing Officer we direct the ld Assessing Officer to delete the disallowance of Rs. 430148/- u/s 14A of the Act. in the result ground No. 1 of the appe…

D.C.I.T., Circle-4, Kolkata vs. M/S. Rossell India Ltd., Kolkata

In the result, Revenue’s appeal stands dismissed

ITA 2774/KOL/2013[2009-2010]Status: DisposedITAT Kolkata15 Mar 2017AY 2009-2010

Bench: Shri Aby.T Varkey & Shri Waseem Ahmedassessment Year:2009-10 Dcit, Circle-4, Kolkata V/S. M/S Rossell India Ltd. P-7, Chowringhee 21/1A/3, Darga Road, Square, Kolkata-69 Jindal Towers, Block B, 4Th Floor, Park Circus, Kolkta-700 017 [Pan Noaabcr 3736 J] .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 10(34)Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year:2009-10 DCIT, Circle-4, Kolkata V/s. M/s Rossell India Ltd. P-7, Chowringhee 21/1A/3, Darga Road, Square, Kolkata-69 Jindal Towers, Block B, 4th Floor, Park Circus, Kolkta-700 017 [PAN NoAABCR 3736 J] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Subhro Das, JCIT-SR-DR अपीलाथ" क" ओर से/By Appellant Manish Sheth, AR ""यथ" क" ओर से/By Respondent 09-01-2017 सुनवाई क" तार"ख/Date of Hearing 15-03-2017 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R P…

ACIT (International Taxation), New Delhi vs. M/S. Comptel Oyj, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 3988/DEL/2016[2010-11]Status: DisposedITAT Delhi03 Feb 2017AY 2010-11

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Anuj Arora, CIT/DRFor Respondent: Sh. Ravi Sharma, Advocate &

Section 143(3)Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘B’ NEW DELHI BEFORE : SHRI H.S. SIDHU, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No. 3988/Del./2016 Asstt. Year : 2010-11 ACIT (Intl. Taxation), vs. M/s. Comptel OYJ, Circle 1(2)(1), New Delhi. C/o Price Water House Coopers (P) Ltd., 1st Floor, Sudheta Bhawan, 11-A, Vishnu Digamber Marg, New Delhi. (PAN: AADCC 5974F) (Appellant) Respondent) Appellant by : Sh. Anuj Arora, CIT/DR Respondent by : Sh. Ravi Sharma, Advocate & Ms. Poonam Ahuja, CA Date of hearing : 01.02.2017 Date of pronouncement : 03.02.2017 ORDER Per L.P. Sahu, Accountant Memb…

M/S. Tata Industries Ltd, Mumbai vs. The ITO 2(3)(3), Mumbai

In the result, appeal of the assessee is treated as partly allowed

ITA 4894/MUM/2008[2004-2005]Status: DisposedITAT Mumbai20 Jul 2016AY 2004-2005

Bench: Shri G. S. Pannu, Accoutant Member & Shri Sanjay Gargtata Industries Ltd., Vs. The Income Tax Officer, Ward- Bombay House,24,Homi 2 (3) (3), Room No.555, Mody Street, Fort, Mumbai Aayakar Bhavan, Maharshi 400 001 Karve Road, Mumbai 400 020 Pan: Aaact 4058 L Appellant .. Respondent Appellant By Shri Dinesh Vyas, Ar Respondent By Shri Alok Johri, Dr Date Of Hearing 22-06-2016 Date Of Pronouncement 20-07-2016

Section 10ASection 115JSection 14ASection 36

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI G. S. PANNU, ACCOUTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER TATA Industries Ltd., Vs. The Income Tax Officer, Ward- Bombay House,24,Homi 2 (3) (3), Room No.555, Mody Street, Fort, Mumbai Aayakar Bhavan, Maharshi 400 001 Karve Road, Mumbai 400 020 PAN: AAACT 4058 L Appellant .. Respondent Appellant by Shri Dinesh Vyas, AR Respondent by Shri Alok Johri, DR Date of hearing 22-06-2016 Date of pronouncement 20-07-2016 O R D E R Per Sanjay Garg, Judicial Member: This appeal is preferred by the assessee against the order of Commissioner of I…