DIT (E) v. Apparel Export Promotion Council

245 ITR 492High Court2000#486 most cited

What is DIT (E) v. Apparel Export Promotion Council authority for?

The rule of consistency applies when facts or legal positions remain unchanged in earlier assessment years, preventing the Revenue from adopting a divergent stance in subsequent years without new material. This ensures stability and predictability in tax assessments.

193

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2007 to 2026.

Also referred to as

DIT (E) v. Apparel Export Promotion Council · 245 ITR 492 · rule of consistency · revenue divergent position · identical facts · previous assessment years · consistency principle · assessment procedure

Sections most often in play

Section 143(3)Section 37(1)Section 147Section 271(1)(c)Section 35ABBSection 10(14)(i)Section 10(5)Section 133(6)

Issues it is cited on

section 13(2)(c)section 144(b)advancement of general public utilitysection 12a(a)section 13(2)section 11(4a)related party transactionrule of consistencyfar analysissection 13(3)section 13(1)(c)section 92ca(1)

Judgments citing DIT (E) v. Apparel Export Promotion Council

DCIT Cen Cir 23 Cen RG 7, Mumbai vs. Rasesh B Kanakia, Mumbai

In the result, all the three appeals filed by the Revenue are dismissed

ITA 3195/MUM/2014[2008-09]Status: DisposedITAT Mumbai10 Feb 2016AY 2008-09

Bench: Shri Amit Shukla & Shri Ramit Kochar

For Appellant: Shri Vijay Mehta
Section 132Section 132(1)Section 143(2)Section 143(3)Section 153ASection 57

…Ltd. v. ClT - 273 ITR 353 (Cal.) (v) ClT, West Bengal-3 v. Rajan Prasad Moody - 115 ITR 516 ITA 3192-3196/Mum/14 10 (vi) ClT v. Sujani Textile Pvt. Ltd. - 151 ITR 653 (vii) ClT v. Amritaben Shah – 238 ITR 777 (Del.) (viii) ClT v. Neo Poly Pack Pvt. Ltd. - 245 ITR 492 (ix) Parshuram Pottery Works Co. Ltd. v. ITO - 106 ITR 1 (SC)” Thus, the assessee contended that the addition of Rs. 78,51,111/- made by the AO to the income of the assessee needs to be deleted on account of consistency as no new material fact has come on record. The CIT(A) after considering the facts of the case and submission of the assessee…

DCIT Cen Cir 23 Cen RG 7, Mumbai vs. Rasesh B Kanakia, Mumbai

In the result, all the three appeals filed by the Revenue are dismissed

ITA 3194/MUM/2014[2007-08]Status: DisposedITAT Mumbai10 Feb 2016AY 2007-08

Bench: Shri Amit Shukla & Shri Ramit Kochar

For Appellant: Shri Vijay Mehta
Section 132Section 132(1)Section 143(2)Section 143(3)Section 153ASection 57

…Ltd. v. ClT - 273 ITR 353 (Cal.) (v) ClT, West Bengal-3 v. Rajan Prasad Moody - 115 ITR 516 ITA 3192-3196/Mum/14 10 (vi) ClT v. Sujani Textile Pvt. Ltd. - 151 ITR 653 (vii) ClT v. Amritaben Shah – 238 ITR 777 (Del.) (viii) ClT v. Neo Poly Pack Pvt. Ltd. - 245 ITR 492 (ix) Parshuram Pottery Works Co. Ltd. v. ITO - 106 ITR 1 (SC)” Thus, the assessee contended that the addition of Rs. 78,51,111/- made by the AO to the income of the assessee needs to be deleted on account of consistency as no new material fact has come on record. The CIT(A) after considering the facts of the case and submission of the assessee…

DCIT Cen Cir 23 Cen RG 7, Mumbai vs. Rasesh B Kanakia, Mumbai

In the result, all the three appeals filed by the Revenue are dismissed

ITA 3193/MUM/2014[2006-07]Status: DisposedITAT Mumbai10 Feb 2016AY 2006-07

Bench: Shri Amit Shukla & Shri Ramit Kochar

For Appellant: Shri Vijay Mehta
Section 132Section 132(1)Section 143(2)Section 143(3)Section 153ASection 57

…Ltd. v. ClT - 273 ITR 353 (Cal.) (v) ClT, West Bengal-3 v. Rajan Prasad Moody - 115 ITR 516 ITA 3192-3196/Mum/14 10 (vi) ClT v. Sujani Textile Pvt. Ltd. - 151 ITR 653 (vii) ClT v. Amritaben Shah – 238 ITR 777 (Del.) (viii) ClT v. Neo Poly Pack Pvt. Ltd. - 245 ITR 492 (ix) Parshuram Pottery Works Co. Ltd. v. ITO - 106 ITR 1 (SC)” Thus, the assessee contended that the addition of Rs. 78,51,111/- made by the AO to the income of the assessee needs to be deleted on account of consistency as no new material fact has come on record. The CIT(A) after considering the facts of the case and submission of the assessee…

DCIT Cen Cir 23 Cen RG 7, Mumbai vs. Rasesh B.Kanakia, Mumbai

In the result, all the three appeals filed by the Revenue are dismissed

ITA 3192/MUM/2014[2005-06]Status: DisposedITAT Mumbai10 Feb 2016AY 2005-06

Bench: Shri Amit Shukla & Shri Ramit Kochar

For Appellant: Shri Vijay Mehta
Section 132Section 132(1)Section 143(2)Section 143(3)Section 153ASection 57

…Ltd. v. ClT - 273 ITR 353 (Cal.) (v) ClT, West Bengal-3 v. Rajan Prasad Moody - 115 ITR 516 ITA 3192-3196/Mum/14 10 (vi) ClT v. Sujani Textile Pvt. Ltd. - 151 ITR 653 (vii) ClT v. Amritaben Shah – 238 ITR 777 (Del.) (viii) ClT v. Neo Poly Pack Pvt. Ltd. - 245 ITR 492 (ix) Parshuram Pottery Works Co. Ltd. v. ITO - 106 ITR 1 (SC)” Thus, the assessee contended that the addition of Rs. 78,51,111/- made by the AO to the income of the assessee needs to be deleted on account of consistency as no new material fact has come on record. The CIT(A) after considering the facts of the case and submission of the assessee…

ACIT CC 39, Mumbai vs. Laxmi Satyapal Jain, Mumbai

Appeal of the assessee is allowed

ITA 4726/MUM/2014[2010-11]Status: DisposedITAT Mumbai04 Feb 2016AY 2010-11
Section 143(3)

…al principle says that consistency has to be maintained. Our view find supports from the ratio laid down in following decisions:- i. Parshuram Pottery Works Ltd. vs ITO 106 ITR 1 (SC) ii. Security Printers 264 ITR 276(Del.) iii. CIT vs Neo Polypack Pvt. Ltd. 245 ITR 492 (Del.) iv. CWT vs Allied Finance Pvt. Ltd. 289 ITR 318 (Del.) v. Berger Paints India Ltd. vs CIT 266 ITR 99 (SC) vi. DCIT vs United Vanaspati (275 ITR 124) (AT)(Chandigarh ITAT) vii. Union of India vs Kumudini N. Dalal 249 ITR 219 (SC) viii. Union of India vs Satish Pannalal Shah 249 ITR 221 ix. B.F.Varghese vs State of Kerala 72 ITR 726 (Ker.) x…

E-City Investments & Holdings Co. Pvt. Ltd., Mumbai vs. D.C.I.T. RG. 8(1) (OSD), Mumbai

The appeal of the assessee is allowed

ITA 8382/MUM/2011[2008-09]Status: DisposedITAT Mumbai03 Feb 2016AY 2008-09

Bench: Shri Joginder Singh & Shri Ashwani Tanejaassessment Year: 2008-09 E-City Investments & Holdings Dcit, Company Private Limited, Range-8(1)(Osd), बनाम/ 844/4, Shah Industrial Estate, Aayakar Bhavan, Vs. Off. New Link Road, Opp. M.K. Road, Laxmi Industrial Estate, Mumbai-400020 Andheri (West), Mumbai-400053 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aaace8030F "नधा"रती क" ओर से / Assessee By Shri Vijay Mehta राज"व क" ओर से / Revenue By Mr.J. Saravanan -Dr

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

…A No.8382/Mum/11 principle of consistency the assessee is having a good case. Our view is fortified by the following decisions:- i. Parshuram Pottery Works Ltd. vs ITO 106 ITR 1 (SC) ii. Security Printers 264 ITR 276(Del.) iii. CIT vs Neo Polypack Pvt. Ltd. 245 ITR 492 (Del.) iv. CWT vs Allied Finance Pvt. Ltd. 289 ITR 318 (Del.) v. Berger Paints India Ltd. vs CIT 266 ITR 99 (SC) vi. DCIT vs United Vanaspati (275 ITR 124) (AT)(Chandigarh ITAT) vii. Union of India vs Kumudini N. Dalal 249 ITR 219 (SC) viii. Union of India vs Satish Pannalal Shah 249 ITR 221 ix. B.F.Varghese vs State of Kerala 72 ITR 726 (Ker.) x…

R. Kundan & Co., Mumbai vs. ITO WD 14(3)(2), Mumbai

ITA 6143/MUM/2013[2005-06]Status: DisposedITAT Mumbai29 Oct 2015AY 2005-06

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 132Section 5Section 6Section 6(1)(c)Section 9

…So far as, the issue of consistency is concerned, it has to be followed, for which, we have fortified by the following decisions. i. Parshuram Pottery Works Ltd. vs ITO 106 ITR 1 (SC) ii. Security Printers 264 ITR 276(Del.) iii. CIT vs Neo Polypack Pvt. Ltd. 245 ITR 492 (Del.) iv. CWT vs Allied Finance Pvt. Ltd. 289 ITR 318 (Del.) v. Berger Paints India Ltd. vs CIT 266 ITR 99 (SC) vi. DCIT vs United Vanaspati (275 ITR 124) (AT)(Chandigarh ITAT) vii. Union of India vs Kumudini N. Dalal 249 ITR 219 (SC) viii. Union of India vs Satish Pannalal Shah 249 ITR 221 ix. B.F.Varghese vs State of Kerala 72 ITR 726 (Ker.) x…

M/S Independent School'S Federation of India, Ghaziabad vs. Addl. CIT, Ghaziabad

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

ITA 5099/DEL/2015[2010-11]Status: DisposedITAT Delhi28 Oct 2015AY 2010-11

Bench: Shri H.S. Sidhua.Y. : 2010-11 Independent School’S Federation Of India Vs. Addl. Cit, Range-1 C/O Akhilesh Kumar, Advocate, Ghaziabad Chamber No. 206-207, Ansal “Satnam” Rdc Raj Nagar, Ghaziabad (Pan : Aaatt4223R) (Appellant) (Respondent) Assessee By : Sh. Akhilesh Kumar, Adv. Department By : Sh. P. Dam Kanunjna, Sr. Dr

For Appellant: Sh. Akhilesh Kumar, AdvFor Respondent: Sh. P. Dam Kanunjna, Sr. DR
Section 12ASection 143(1)Section 143(3)Section 2(15)Section 37(1)

…o filed the list of various following case laws supporting the case of the assessee:- A. Principle of consistency shall be followed when facts remains unchanged. (i) Radhsoami Satsang vs. CIT (1992) 193 321 (SC) 3 (ii) CIT vs. Neo Poly Pack (P) Ltd. (2000) 245 ITR 492 (Del). B. Receipts/Surplus of entities which are governed by principles of Mutuality is not income. (i) CIT vs. Chlmsford Club vs. CIT (2000) 243 ITR 89 (SC) (ii) CIT vs. Cawnpore Club Ltd. (2004) 140 Taxman 378 (SC) (iii) CIT vs. Standing Conference of Public Enterprises (Scores) 186 Taxman 142 (Delhi) (in this Case SLP was dismissed by the Ape…

Commissioner Income Tax-I vs. Chd Developers Ltd

ITA/298/2013HC Delhi22 Jan 2014

Bench: Substitution By Finance (No.2) Act, 2004, Stood As Under:

Section 18Section 39Section 80Section 80I

…e assessee, that too on same facts and circumstances. Our view is fortified by the decision of Hon‟ble Jurisdictional High Court in the case of CIT v. A.R.J. Security Printers 264 ITR 276 (Del.); and the ratio laid down in CIT Vs. Neo Poly Pack (P) Ltd. 245 ITR 492 (Del.); Berger Paints India Ltd. Vs. CIT 266 ITR 99 (SC); CIT Vs. Lagan Kala Upvan 259 ITR 489 (Del.); and Union of India & others Vs. Kaumudini Narayan Dalal & another 249 ITR 219 (SC). From this angle also, the assessee is having a strong case in its favour. 8.16. Leave apart, we are of the considered opinion that the assessee is expec…

Li & Fung India Pvt Ltd vs. Commissioner of Income Tax

The appeal is allowed and the order dated 25/11/11 of the ITAT Tribunal, Delhi Branch

ITA/306/2012HC Delhi16 Dec 2013

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 260ASection 92C

…) as a profit level indicator has been accepted. This TNMM method has been accepted in these years. Reliance is also placed on the decision of Hon'ble Supreme Court in the case of Radhasoami Satsang Vs. CIT, cited supra and CIT vs. New Poly Pack (P) Ltd., 245 ITR 492, other case laws. In this regard, we hold that the principle of res judicata is not applicable in the income- tax proceedings. Each assessment year is a separate unit and what is decided in one year shall not ipso facto apply in the subsequent years. We have gone through the orders passed in the earlier years which has been placed in the pape…

CIT vs. M/S Escorts Ltd

The appeal is dismissed

ITA - 14 / 1999HC Delhi01 Feb 2011
For Appellant: Ms. Prem Lata Bansal, AdvocateFor Respondent: Mr. R.M. Mehta, Advocate
Section 260ASection 263Section 80

…h any justification for adopting a divergent approach for the Assessment Year in question. Question (b), therefore, does not also raise any substantial question”. (emphasis is ours) 11.2 This court in the case of CIT vs Neo Poly Pack (P.) Ltd. (2000) 245 ITR 492 similarly followed the principle of “consistency” as against the principle of res judicata propounded by the revenue. 2011:DHC:591-DB ITA 14/1999 12. In our opinion, at the heart of the matter, is the issue: whether the department could re-open an assessment based on a fresh inference of transactions which have been carried on by the as…

Commissioner of Income Tax vs. Woodward Governor India Pvt. Ltd

The appeal is dismissed

ITA-49/2005HC Delhi30 Apr 2007

…o keep shifting its stand or contradict the stand that it has taken in previous years. Reliance is placed upon CIT -vs- Rajiv Grinding Mills (Delhi), 142 Taxman 567, CWT -vs- RKKR International (P.) Ltd. (Delhi), 145 Taxman 322, CIT –vs- Neo Polypack Ltd., 245 ITR 492 (Del), Union of India –vs- Satish Panna Lal Shah, 249 ITR 221(SC), Berger Paints India Ltd. –vs- CIT, 266 ITR 99 (SC). (c) It is further submitted that the question in the instant case has arisen for consideration before several High Courts and have been held in favour of the assessees. Placing reliance on the dictum of the Hon'ble S…

Commissioner of Income Tax vs. India Pvt. Ltd

The appeal is dismissed

ITA/49/2005HC Delhi30 Apr 2007

…o keep shifting its stand or contradict the stand that it has taken in previous years. Reliance is placed upon CIT -vs- Rajiv Grinding Mills (Delhi), 142 Taxman 567, CWT -vs- RKKR International (P.) Ltd. (Delhi), 145 Taxman 322, CIT –vs- Neo Polypack Ltd., 245 ITR 492 (Del), Union of India –vs- Satish Panna Lal Shah, 249 ITR 221(SC), Berger Paints India Ltd. –vs- CIT, 266 ITR 99 (SC). (c) It is further submitted that the question in the instant case has arisen for consideration before several High Courts and have been held in favour of the assessees. Placing reliance on the dictum of the Hon'ble S…