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.

How many judgments cite DIT (E) v. Apparel Export Promotion Council?

193 judgments on BharatTax cite DIT (E) v. Apparel Export Promotion Council (245 ITR 492), spanning 2007 to 2026.

Which sections of the Income Tax Act does DIT (E) v. Apparel Export Promotion Council come up under?

It is most often cited in judgments turning on Section 143(3), Section 37(1), Section 147, Section 271(1)(c), Section 35ABB, Section 10(14)(i).

DIT (E) v. Apparel Export Promotion Council (245 ITR 492)

Palavesakannu Palani, Tirunelveli vs. ITO, Ward-1, Tirunelveli

ITA 1576/CHNY/2024[2013-14]Status: DisposedITAT Chennai28 Aug 2024AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita Nos.1575, 1576, 1577 & 1578/Chny/2024 (िनधा"रणवष" / Assessment Years: 2013-14, 2013-14,2015-16 & 2015-2016) Palavesakannu Palani, Vs. The Income Tax Officer, 28, Ram Nagar, Ward 1, Thiyagaraja Nagar, Tirunelveli. Palamkottai, Tirunelveli 627 002. [Pan: Awvpp 9442L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Kathir, Advocate ""यथ" क" ओर से /Respondent By : Ms Kavitha, Irs, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 26.08.2024 घोषणा क" तार"ख /Date Of Pronouncement : 28.08.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri Kathir, AdvocateFor Respondent: Ms Kavitha, IRS, Addl. CIT

Section 133(6)Section 143(3)Section 147Section 148

…d be maintained for the finality of the controversy, otherwise it will lead to nowhere. In the following cases rule of consistency has been recognized and followed:- 01. Radhasoami Satsang vs. CIT (1992) 193 ITR 321 (SC) 02. CIT vs. Neo Poly Pck (P) Ltd (2000)245 ITR 492 (Delhi) We, therefore following rule of consistency, direct the ld. Assessing Officer to take profit of Rs.0.50 per kg for assessment year 2011-12 and Rs.0.75 per kg for assessment year 2014-2015 as both assessment years are prior to assessment year 2015-2016. Therefore, the ld. Assessing Officer will re-compute the income keeping in mind the con…

Palavesakannu Palani, Tirunelveli vs. ITO, Ward-1, Tirunelveli

ITA 1575/CHNY/2024[2013-14]Status: DisposedITAT Chennai28 Aug 2024AY 2013-14

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita Nos.1575, 1576, 1577 & 1578/Chny/2024 (िनधा"रणवष" / Assessment Years: 2013-14, 2013-14,2015-16 & 2015-2016) Palavesakannu Palani, Vs. The Income Tax Officer, 28, Ram Nagar, Ward 1, Thiyagaraja Nagar, Tirunelveli. Palamkottai, Tirunelveli 627 002. [Pan: Awvpp 9442L] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Kathir, Advocate ""यथ" क" ओर से /Respondent By : Ms Kavitha, Irs, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 26.08.2024 घोषणा क" तार"ख /Date Of Pronouncement : 28.08.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri Kathir, AdvocateFor Respondent: Ms Kavitha, IRS, Addl. CIT

Section 133(6)Section 143(3)Section 147Section 148

…d be maintained for the finality of the controversy, otherwise it will lead to nowhere. In the following cases rule of consistency has been recognized and followed:- 01. Radhasoami Satsang vs. CIT (1992) 193 ITR 321 (SC) 02. CIT vs. Neo Poly Pck (P) Ltd (2000)245 ITR 492 (Delhi) We, therefore following rule of consistency, direct the ld. Assessing Officer to take profit of Rs.0.50 per kg for assessment year 2011-12 and Rs.0.75 per kg for assessment year 2014-2015 as both assessment years are prior to assessment year 2015-2016. Therefore, the ld. Assessing Officer will re-compute the income keeping in mind the con…

Todi Industries Private Limited, Mumbai vs. Income Tax Officer - 8(3)(2), Mumbai

ITA 895/MUM/2024[2016-17]Status: DisposedITAT Mumbai21 Aug 2024AY 2016-17

Section 115JSection 143(3)Section 22Section 37

…ge in law therefore, principle of consistency should be followed and in support he relied upon the following decisions:- Radhasoami Satsang v. CIT [1991] 193 ITR 321 (SC) H.A. Shah & Co. v. CIT [1955] 30 ITR 618 (Bombay HC) CIT v. Neo Poly Pack (P) Ltd.[2000] 245 ITR 492 (Delhi HC) CIT v Goel Builders [2010] 331 ITR 344 (Allahabad HC) Shibani S. Bhojwani v. DCIT [2017] 166 ITD 488 (Mumbai Trib) Samir Bhojwani v. ACIT (ITA No. 331/M/2015) (Mumbai Trib.) ITO v. Rasiklal & Co. (P) Ltd. [2008] 119 ITD 61 (Mumbai Trib.) 7. Ld. Counsel submitted that the principle laid down by the Hon'ble Supreme Court in the case of S…

ITO, New Delhi vs. M/S Ansal Housing & Construction Ltd., New Delhi

In the result, the cross-objection filed by the assessee is dismissed

ITA 2731/DEL/2010[2007-08]Status: DisposedITAT Delhi26 Jul 2024AY 2007-08

Bench: Shri G.S.Pannu & Shri Kul Bharat[Assessment Year : 2007-08] Dcit, Vs Ansal Housing & Construction Ltd., Central Circle-20, Ugf-15, Indraprastha Building, 21, New Delhi. Barakhamba Road, New Delhi. Pan-Aaaca0377R Appellant Respondent

Section 143(3)Section 14ASection 80Section 80I

…eted. Reliance in this regard is placed on the following decisions: • CIT vs. Excel Industries Ltd.: 358 ITR 295 (SC) • Radhasoami Satsang v. CIT: 193 ITR 321 (SC) • DIT (E) v. Apparel Export Promotion Council: 244 ITR 734 (Del) • CIT v. Neo Polypack (P) Ltd: 245 ITR 492 (Del.) • CIT v. Dalmia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) • DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) • CIT v. P. KhrishnaWarrier: 208 ITR 823 (Ker) • CIT v Harishchandra Gupta 132 ITR 799 (Ori) • CIT v. SewaBharti Haryana Pradesh: 325 ITR 599 (P&H) • CIT v. Rajasthan Breweries Limited.: ITA 889/2009 (Del) - SLP di…

B.K. Sales Corporation, New Delhi vs. ACIT, Circle- 36(1), New Delhi

In the result, this appeal of the assessee is allowed

ITA 1498/DEL/2018[2014-15]Status: DisposedITAT Delhi26 Jun 2024AY 2014-15

Bench: Shri Shamim Yahya & Ms. Madhumita Roym/S. B.K. Sales Corporation, Vs. Acit, Circle 36 (1), D-1, Gf 5, Virat Bhawan, New Delhi. Commercial Complex, Dr. Mukherjee Nagar, New Delhi – 110 009. (Pan : Aaafb4846K) (Appellant) (Respondent) Assessee By : Shri Ashwani Kumar, Ca Shri Ankur Agarwal, Ca Revenue By : Shri Kanv Bali, Sr. Dr Date Of Hearing : 12.06.2024 Date Of Order : 26.06.2024 Order Per Shamim Yahya: This Appeal By The Assessee Is Directed Against The Order Of The Ld. Cit (Appeals)-12, New Delhi Dated 06.12.2017 For The Assessment Year 2014-15. 2. Grounds Of Appeal Taken By The Assessee Read As Under :- “1. Revenue : Disallowance Of Service Charges/Commission Paid To Six Hufs Rs.3196047 – A. The Ld. Assessing Officer Has Ignored I. The Basic Fact Of The Assessee Being A Service Recipient Getting Such Services From Various Unrelated Entities.

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Shri Kanv Bali, Sr. DR

Section 143Section 250Section 251(1)(a)Section 271(1)(c)

…xpenses should be allowed. Reliance is placed on the following judgements (copies enclosed):-  Radhasoami Satsang v. CIT [(1992) 193 ITR 321 (SC)];  DIT(E) v. Apparel Export Promotion Council [(2000) 244 ITR 734 (Del)];  CIT v. Neo Polypack (P) Ltd [(2000) 245 ITR 492 (Del)];  CIT v. Dalmia Promoters Developers (P) Ltd [200 CTR 426 (Del)];  DIT (E) v Escorts Cardiac Diseases Hospital Society [(2008) 300 ITR 75 (Del)].” 10. Per contra, ld. DR for the Revenue relied upon the order of the ld. CIT(A). 11. We note that it is the contention of the assessee that the assessee is in the trade practice to pay commiss…

Volvo Information Technology Ab, Sweden vs. DCIT Circle Intl. Taxation 3(1)(1), New Delhi

In the result, the appeal is partly allowed for statistical

ITA 2169/DEL/2023[2020-21]Status: DisposedITAT Delhi07 May 2024AY 2020-21

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2020-21

Section 143(3)Section 144CSection 153(1)

…ions: 1. Radhasoami Satsang Vs. CIT, 193 ITR 321 (SC) 2. CIT Vs. Kotak Securities Ltd. [2016] 67 taxmann.com 356 (SC) 3. CIT Vs. Excel Industries Ltd, 358 ITR 295 (SC) 8 | P a g e AY: 2020-21 Volvo Information Technology AB 4. CIT Vs. Neo Polypack (P) Ltd., 245 ITR 492 (Delhi) 5. Johnson Matthey India Pvt. Ltd. Vs. DCIT, ITA No. 14/2013 (Delhi) 6. CIT Vs. Alstom Projects India Ltd., 394 ITR 141 (Bombay) 7. Pr. CIT Vs. Nippon Leakless Talbross Pvt. Ltd. 455 ITR 335 (P&B) 8. SC Enviro Agro India Ltd. Vs. DCIT (ITA No. 704/Mum/2012) 9. Donaldson India Filter Systems (P) Ltd. Vs. DCIT, 101 taxmann.com 66 (ITAT, Del…

Maruti Suzuki India Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 4081/DEL/2010[2003-04]Status: PendingITAT Delhi12 Mar 2024AY 2003-04

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Rajesh Kumar, CIT-DR

…sment years. The Ld. AR relied upon the following decisions: • CIT vs. Excel Industries (P) Limited: 358 ITR 295 (SC) • Radhasoami Satsang v. CIT 193 ITR 321 (SC) • DIT (E) v. Apparel Export Promotion Council: 244 ITR 734 (Del) • CIT v. Neo Polypack (P) Ltd: 245 ITR 492 (Del.) • CIT v. Girish Mohan Ganeriwala: 260 ITR 417 (P&H) • CIT V. Dalmia Promoters Developers (P) Ltd: 200 CTR 426 (Del.) • Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del) The Ld. AR further submitted that against the total accrued liability claimed during the year amounting to Rs.36.38 crores, the entire amount has either been paid or wri…

Dalmia (Bros) Pvt. Ltd., New Delhi vs. ITO, Ward-7(2), New Delhi

In the result, the Appeal filed by the assessee is dismissed

ITA 380/DEL/2019[2014-15]Status: DisposedITAT Delhi09 Feb 2024AY 2014-15

Bench: Her As Additional Ground Of Appeal Reading As Under :-

Section 143(3)Section 14ASection 154

…nsideration in view of the following decisions of the jurisdictional and other High Courts :- (i) Thirani Chemicals Ltd. Vs. DCIT (2006) 153 Taxman 45 (Delhi) (ii) CIT Vs. A.R.J. Security Printers (2003) 264 ITR 276 (Delhi) (iii) CIT Vs. Neo Polypack Ltd., 245 ITR 492 (Delhi) (iv) CIT Vs. Rajiv Grinding Mills (Delhi) 142 Taxman 567 (v) CIT Vs. Hinduatan Motors Ltd. (1991) 192 ITR 619 (Cal.) (vi) ACIT Vs. Gendalal Hazarilal & Co. (2003) 263 ITR 679 (MP) Page 9 of 20 Dalmia (Bros.) Pvt. Ltd. Besides, the expenses having been treated as perquisites in the hands of employees, there cannot be any disallowance…

D.C.I.T., CC - 2(3), Kolkata vs. Eko Diagnostic Pvt. Ltd., Kolkata

In the result, appeal of the revenue is dismissed

ITA 159/KOL/2023[2013-2014]Status: DisposedITAT Kolkata17 Jan 2024AY 2013-2014

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Ble

For Appellant: Shri A.K. Tulsyan, A/RFor Respondent: Smt. Madhumita Das, Addl. CIT, D/R

Section 143(2)Section 2(22)(e)Section 250Section 37(1)

…rt of his contentions, assessee has cited the following judgements: 1. PCIT Vs. Maruti Suzuki India Ltd. (2019) 107 taxmann.com 375 (SC) 2.PCIT Vs. Quest Investment Advisors Pvt. Ltd. (2018) 96 taxmann.com 157 (Bombay) 3. CIT Vs.Neo Poly Pack Pvt. Ltd. (2000) 245 ITR 492 (Delhi) 4. ACIT Vs. Royal India Western Turf Club (2017) 88 taxmann.com 567 (Mumbai) 5. Sports Club of Gujarat Ltd. Vs. PCIT (2022) 139 taxmann.com 288 (Ahmedabad) I.T.A. No. 159/Kol/2023 Assessment Year: 2013-14 Eko Diagnostic Pvt. Ltd. 11 6. Radhasaomi Satsang Vs, CIT (1992) 193 ITR 321 (SC) 4.3 I have carefully considered the facts of the ca…

ACIT, Circle-2(1)(1), Income Tax Department vs. S D Material Handlers Private Limited, Surat

In the result, the appeal of the Revenue is dismissed

ITA 499/SRT/2023[2013-14]Status: DisposedITAT Surat21 Dec 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.499/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Hybrid Hearing) Assistant Commissioner Of M/S S D Material Handlers Pvt. Ltd. Income-Tax, Circle-2(1)(1), Surat Vs. 405-408, Shivalik Western, L.P. Room No.612, 6Th Floor, Aayakar Savani Road, Adajan Adajan Bhavan, Near Majura Gate, Bo, Surat-395009 Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccd 3481B (अपीलाथ" /Assessee) (""थ"/Respondent)

For Appellant: Shri Sapnesh R Sheth, CAFor Respondent: Shri Vinod Kumar, Sr-DR

Section 142(1)Section 143(1)Section 143(3)Section 263Section 36(1)(va)

…ct of 1961." 26. The aforesaid principle has been applied by the Delhi High Court in the following judgments : (1) DIT (Exemption) v. Apparel Exports Promotion Council [2000] 112 Taxman 390/244 ITR 734; (2) CIT v. Neo Poly Pack (P.) Ltd. [2000] 112 Taxman 363/245 ITR 492; (3) CIT v. Allied Finance (P.) Ltd. [2007] 289 ITR 318. 27. In the first of the above judgements, it was held that although the doctrine of res judicata did not strictly apply to the income-tax proceedings, yet in order to maintain consistency, the Revenue cannot be permitted to rake up stale issues all over again merely because the scope of app…

DCIT- 8(2)(1), Mumbai vs. Piramal Estates Private Limited, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 2015/MUM/2023[2010-11]Status: DisposedITAT Mumbai20 Dec 2023AY 2010-11

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Ronak Doshi/Priyank Gandhi/MsFor Respondent: Shri N. V. Nadkarni, Ld. CIT-DR

Section 14ASection 24Section 250

…g out of fiscal statutes, earlier decisions on the same questions should not be reopened unless some fresh facts are found in the sub sequent year. " • Similar view has been taken by Hon'ble Delhi High Court in the case of CIT v. Neo Poly Pack (P) Ltd [2000] 245 ITR 492. 4. Thus, where the Assessee has been carrying on the activity of service centre on year to year basis and the income there from has been offered to tax as business income and also accepted by the Department after detailed scrutiny, the Piramal Estates Pvt. Ltd. department is bound by the principles of consistency and ought to accept the same as…