Eagle Flask Industries Ltd. v. Commissioner of Central Excise, 2004 Supp (4) SCR 35. State of Jharkhand v Ambay Cements

1 SCC 368Supreme Court of India2005#687 most cited

What is Eagle Flask Industries Ltd. v. Commissioner of Central Excise, 2004 Supp (4) SCR 35. State of Jharkhand v Ambay Cements authority for?

Mandatory provisions in taxation statutes must be strictly complied with. Non-compliance with a mandatory provision results in the cancellation of any concession granted.

146

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2011 to 2026.

Also referred to as

Eagle Flask Industries Ltd. · Commissioner of Central Excise · mandatory provisions · strict interpretation · taxation statutes · concession · non-compliance · cancellation

Sections most often in play

Section 143(1)Section 56(2)(viii)Section 10(37)Section 145B(1)Section 1894Section 45(5)Section 14Section 142(1)

Issues it is cited on

section 43(b)section 3(b)section 34(1)(iv)section 36(va)actual payment basissection 43b(b)section 34(1)section 36(1)(iv)section 2(viii)section 56(viii)section 45(5)(c)section 155(16)

Judgments citing Eagle Flask Industries Ltd. v. Commissioner of Central Excise, 2004 Supp (4) SCR 35. State of Jharkhand v Ambay Cements

M/S. Shree Balaji Engicons Pvt. Ltd., Belpahar, Jharsuguda vs. ACIT, Central Circle-1(1), Sambalpur

In the result, appeals of the assesee in IT(SS)A No

ITA 88/CTK/2023[2016-17]Status: DisposedITAT Cuttack07 Jan 2025AY 2016-17

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…nciple that taxing statues are to be construed strictly" 7. In para 49 of the Checkmate Judgment the Hon'ble Supreme Court has reiterated the aforesaid conclusion by affirming its own judgment in the case of the State of Jharkhand Vs M/S Ambay Cements (2005) 1 SCC 368. The quoted part of the judgment of M/S Ambay Cement(supra) is reproduced as under: 67 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 26. Whenever the statute prescribes that a particular act is to be done in a particular manner and lays down that failure to comply with the said requirement leads to severe consequen…

Asst. CIT, Central Circle, Sambalpur, Aayakar Bhawan vs. Shree Balaji Engicon Limited, Belpahar Rs

In the result, appeals of the assesee in IT(SS)A No

ITA 320/CTK/2023[2011-12]Status: DisposedITAT Cuttack07 Jan 2025AY 2011-12

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…nciple that taxing statues are to be construed strictly" 7. In para 49 of the Checkmate Judgment the Hon'ble Supreme Court has reiterated the aforesaid conclusion by affirming its own judgment in the case of the State of Jharkhand Vs M/S Ambay Cements (2005) 1 SCC 368. The quoted part of the judgment of M/S Ambay Cement(supra) is reproduced as under: 67 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 26. Whenever the statute prescribes that a particular act is to be done in a particular manner and lays down that failure to comply with the said requirement leads to severe consequen…

M/S. Shree Baalaji Engicons Limited, Jharsuguda vs. Deputy Commissioner of Income Tax ( Central Circle-1(1), Sambalpur

In the result, appeals of the assesee in IT(SS)A No

ITA 296/CTK/2023[2013-14]Status: DisposedITAT Cuttack07 Jan 2025AY 2013-14

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…nciple that taxing statues are to be construed strictly" 7. In para 49 of the Checkmate Judgment the Hon'ble Supreme Court has reiterated the aforesaid conclusion by affirming its own judgment in the case of the State of Jharkhand Vs M/S Ambay Cements (2005) 1 SCC 368. The quoted part of the judgment of M/S Ambay Cement(supra) is reproduced as under: 67 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 26. Whenever the statute prescribes that a particular act is to be done in a particular manner and lays down that failure to comply with the said requirement leads to severe consequen…

ACIT, Central Circle, Sambalpur vs. M/S. Shree Balaji Engicons Pvt. Ltd., Jharsuguda

In the result, appeals of the assesee in IT(SS)A No

ITA 142/CTK/2023[2017-18]Status: DisposedITAT Cuttack07 Jan 2025AY 2017-18

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…nciple that taxing statues are to be construed strictly" 7. In para 49 of the Checkmate Judgment the Hon'ble Supreme Court has reiterated the aforesaid conclusion by affirming its own judgment in the case of the State of Jharkhand Vs M/S Ambay Cements (2005) 1 SCC 368. The quoted part of the judgment of M/S Ambay Cement(supra) is reproduced as under: 67 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 26. Whenever the statute prescribes that a particular act is to be done in a particular manner and lays down that failure to comply with the said requirement leads to severe consequen…

ACIT, Central Circle, Sambalpur vs. M/S. Shree Balaji Engicons Pvt. Ltd., Jharsuguda

In the result, appeals of the assesee in IT(SS)A No

ITA 141/CTK/2023[2016-17]Status: DisposedITAT Cuttack07 Jan 2025AY 2016-17

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…nciple that taxing statues are to be construed strictly" 7. In para 49 of the Checkmate Judgment the Hon'ble Supreme Court has reiterated the aforesaid conclusion by affirming its own judgment in the case of the State of Jharkhand Vs M/S Ambay Cements (2005) 1 SCC 368. The quoted part of the judgment of M/S Ambay Cement(supra) is reproduced as under: 67 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 26. Whenever the statute prescribes that a particular act is to be done in a particular manner and lays down that failure to comply with the said requirement leads to severe consequen…

ACIT, Central Circle, Sambalpur vs. M/S. Shree Balaji Engicons Pvt. Ltd., Jharsuguda

In the result, appeals of the assesee in IT(SS)A No

ITA 13/CTK/2023[2018-19]Status: DisposedITAT Cuttack07 Jan 2025AY 2018-19

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…nciple that taxing statues are to be construed strictly" 7. In para 49 of the Checkmate Judgment the Hon'ble Supreme Court has reiterated the aforesaid conclusion by affirming its own judgment in the case of the State of Jharkhand Vs M/S Ambay Cements (2005) 1 SCC 368. The quoted part of the judgment of M/S Ambay Cement(supra) is reproduced as under: 67 IT(SS)A No.77 & ITA Nos.320,296,88, 141,89,142,13/CTK/2023 &CO No.02/CTK/2023 26. Whenever the statute prescribes that a particular act is to be done in a particular manner and lays down that failure to comply with the said requirement leads to severe consequen…

State Pollution Control Board Odisha, Bhubaneswar vs. ITO, Warad 5(2), Bhubaneswar

In the result, appeal of the assessee stands allowed and stay petition stands dismissed

ITA 301/CTK/2024[2017-18]Status: DisposedITAT Cuttack24 Oct 2024AY 2017-18

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwals.P.No.11/Ctk/2024 Assessment Year :2017-18 State Pollution Control Board State Pollution Control Board, Vs. Ito, Ward 5(2), Plot No.A-118, Paribesh Bhawan, 118, Paribesh Bhawan, Bhubaneswar Nilakantha Nagar, Agar, Nayapali, Nayapali, Unit-Vii, Bhubaneswar Neswar Pan/Gir No.Aaals 2490 J Aaals 2490 J (Appellant) (Appellant .. ( Respondent Respondent) Assessee By : Shri S.K.Agrawalla, Ca Walla, Ca Revenue By : Shri Sanjay Kumar, Cit Sanjay Kumar, Cit Dr Date Of Hearing : 24/10/20 2024 Date Of Pronouncement : 24/10/20 024 O R D E R Per Bench

For Appellant: Shri S.K.Agrawalla, CA walla, CAFor Respondent: Shri Sanjay Kumar, CIT
Section 4

…rinciple that taxing statues are to be construed strictly” 4.8 In para 49 of the Checkmate Judgment the Hon’ble Supreme Court has reiterated the aforesaid conclusionby affirmingits own judgment in the case of the State of Jharkhand Vs M/S Ambay Cements (2005) 1 SCC 368. The quoted part of the judgment of M/S Ambay Cement(supra) is reproduced as under: 26. Whenever the statute prescribes that a particular act is to be done in a particular manner and lays down that failure to comply with the said requirement leads to severe consequences, such requirement would be mandatory. It is the cardinal rule of interpretation…

Kasper Pieter Tideman, Pune vs. Income Tax Officer, Ward-7(1), Pune

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

ITA 81/PUN/2024[2021-22]Status: DisposedITAT Pune06 Aug 2024AY 2021-22

Bench: Shri Inturi Rama Rao & Ms. Astha Chandra

For Appellant: Shri Pratik SandbhorFor Respondent: Shri Umesh Phade
Section 139(1)Section 143(1)Section 90

…laced in the Statute and the object and purpose to be achieved. If exemption is available on complying with certain conditions, the conditions must be complied with. 8. Similarly, Hon'ble Supreme Court in the 'case of State of Jharkhand v Ambay Cements,(2005) 1 SCC 368 had clearly laid down, "26. Whenever the statute prescribes that a particular act is to be done in a particular manner and also lays down that failure to comply with the said requirement leads to severe consequences, such requirement would be mandatory. It is the cardinal rule of interpretation that where a statute provides that a particular thing…

Oriental Charitable Foundation, Kolkata vs. CIT(Exemptions), Kolkata

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

ITA 257/KOL/2022[2017-18]Status: DisposedITAT Kolkata04 Jul 2024AY 2017-18

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2017-18

For Appellant: Shri Siddarth Agrwal, AdvocateFor Respondent: Shri Subhendu Datta, CIT, DR
Section 11Section 11(1)(d)Section 12ASection 143(3)Section 263

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2017-18 Oriental Charitable Foundation ACIT Circle-1(1)(Exempt), P-46A, Radha Bazar Lane, Vs Kolkata. Kolkata-700001. (PAN: AAATO0629B) (Appellant) (Respondent) Present for: Appellant by : Shri Siddarth Agrwal, Advocate Respondent by : Shri Subhendu Datta, CIT, DR Date of Hearing : 08.05.2024 Date of Pronouncement : 04.07.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the revision order of the Ld. Commissio…

M/S Ashok Engineering Works, Korba vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

In the result, appeal of the assessee in ITA No

ITA 54/RPR/2022[2018-19]Status: DisposedITAT Raipur24 Nov 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 53 & 54/Rpr/2022 "नधा"रण वष" / Assessment Years : 2017-18 & 2018-19 M/S. Ashoka Engineering Works, Lig-51, Sada Colony, Jamnipali, Korba (C.G.)-495 450 Pan : Aaafw5581G .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Y.K Mishra, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(1)Section 154Section 36(1)(va)

…the respondent herein.” See for e.g., Eagle Flask Industries Ltd. v. Commissioner of Central Excise, 2004 Supp (4) SCR 35. 17 M/s. Ashoka Engineering Works Vs. DCIT, Circle-1(1), Bilaspur ITA Nos. 53 & 54/RPR/2022 State of Jharkhand v Ambay Cements, (2005) 1 SCC 368. This was also reaffirmed in a number of judgments, such as Commissioner of Income Tax v. Ace Multi Axes Systems Ltd.22 50. The Constitution Bench, in Commissioner. of Customs v. Dilip Kumar & Co. 23 endorsed as following: “24. In construing penal statutes and taxation statutes, the Court has to apply strict rule of interpretation. The penal statut…

M/S Ashoka Engineering Works, Korba vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

In the result, appeal of the assessee in ITA No

ITA 53/RPR/2022[2017-18]Status: DisposedITAT Raipur24 Nov 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 53 & 54/Rpr/2022 "नधा"रण वष" / Assessment Years : 2017-18 & 2018-19 M/S. Ashoka Engineering Works, Lig-51, Sada Colony, Jamnipali, Korba (C.G.)-495 450 Pan : Aaafw5581G .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Y.K Mishra, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(1)Section 154Section 36(1)(va)

…the respondent herein.” See for e.g., Eagle Flask Industries Ltd. v. Commissioner of Central Excise, 2004 Supp (4) SCR 35. 17 M/s. Ashoka Engineering Works Vs. DCIT, Circle-1(1), Bilaspur ITA Nos. 53 & 54/RPR/2022 State of Jharkhand v Ambay Cements, (2005) 1 SCC 368. This was also reaffirmed in a number of judgments, such as Commissioner of Income Tax v. Ace Multi Axes Systems Ltd.22 50. The Constitution Bench, in Commissioner. of Customs v. Dilip Kumar & Co. 23 endorsed as following: “24. In construing penal statutes and taxation statutes, the Court has to apply strict rule of interpretation. The penal statut…

Atc Logistical Solutions Private Limited, Delhi vs. Deputy Commissioner of Income Tax Circle-1, Amritsar

In the result, appeal of the assessee ITA No

ITA 241/ASR/2023[2017-18]Status: DisposedITAT Amritsar31 Oct 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 115JSection 139Section 143(1)Section 143(3)Section 154Section 250Section 36(1)(va)Section 37(1)Section 40ASection 40A(7)

…nd that there is no room for equitable considerations. 49. That deductions are to be granted only when the conditions which govern them are strictly complied with. This has been laid down in State of Jharkhand v. Ambay Cement 2005 taxmann.com 1352 (SC)/[2005] 1 SCC 368 as follows: "23…. In our view, the provisions of exemption clause should be strictly construed and if the condition under which the exemption was granted stood changed on account of any subsequent event the exemption would not operate. 24. In our view, an exception or an exempting provision in a taxing statute should be construed strictly and it is…

Bhavna Enterprise, Surat vs. Income Tax Officer, Ward 2(3)(3), Surat

In the result, appeal of the assessee is dismissed

ITA 487/SRT/2023[2018-19]Status: DisposedITAT Surat29 Sept 2023AY 2018-19

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.487/Srt/2023 Assessment Year: (2018-19) (Virtual Hearing) Bhavna Enterprise, Vs. The Adit, 30, Ambika Nagar Society, Cpc, Bengaluru Hazira Road, Ichchhapore, Jurisdictional Assessing Officer: Surat - 394510 The Ito, Ward-2(3)(6), Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aagfb5274K (Appellant) (Respondent)

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

…e with the same must result in cancelling the concession made in favour of the grantee, the respondent herein.” 20 See for e.g., Eagle Flask Industries Ltd. v. Commissioner of Central Excise, 2004 Supp (4) SCR 35. 21 State of Jharkhand v Ambay Cements, (2005) 1 SCC 368. 30 This was also reaffirmed in a number of judgments, such as Commissioner of Income Tax v. Ace Multi Axes Systems Ltd.22 50. The Constitution Bench, in Commissioner. of Customs v. Dilip Kumar & Co. 23 endorsed as following: “24. In construing penal statutes and taxation statutes, the Court has to apply strict rule of interpretation. The penal sta…

Bec Projects Ltd., Bhilai vs. Deputy Commissioner of Income Tax-1(1), Bhilai

In the result, appeal of the assessee is dismissed in terms of our aforesaid observations

ITA 6/RPR/2023[2014-15]Status: DisposedITAT Raipur09 Aug 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 06/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15 Bec Projects Limited 4/5, Industrial Estate, Bhilai (C.G.)-490 020 Pan : Aaacb9275H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nilesh Jain, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(2)Section 143(3)Section 2(24)(x)Section 34(1)(iv)Section 36Section 36(1)(va)Section 438Section 43B

…pliance with the same must result in cancelling the concession made in favour of the grantee, the respondent herein.” See for e.g., Eagle Flask Industries Ltd. v. Commissioner of Central Excise, 2004 Supp (4) SCR 35. State of Jharkhand v Ambay Cements, (2005) 1 SCC 368. This was also reaffirmed in a number of judgments, such as Commissioner of Income Tax v. Ace Multi Axes Systems Ltd.22 50. The Constitution Bench, in Commissioner. of Customs v. Dilip Kumar & Co. 23 endorsed as following: “24. In construing penal statutes and taxation statutes, the Court has to apply strict rule of interpretation. The penal statut…

Assistant Commissioner of Income Tax (Central Circle)-1, Raipur vs. M/S. Chhattisgarh Steel & Power Limited, Raipur

In the result, appeal of the revenue is partly allowed in terms of our aforesaid observations

ITA 96/RPR/2021[2011-12]Status: DisposedITAT Raipur01 Aug 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./ Ita No. 96/Rpr/2021 "नधा"रण वष" / Assessment Year : 2011-12

For Appellant: Ms. Puja Bajaj, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 14A

…pliance with the same must result in cancelling the concession made in favour of the grantee, the respondent herein.” See for e.g., Eagle Flask Industries Ltd. v. Commissioner of Central Excise, 2004 Supp (4) SCR 35. State of Jharkhand v Ambay Cements, (2005) 1 SCC 368. This was also reaffirmed in a number of judgments, such as Commissioner of Income Tax v. Ace Multi Axes Systems Ltd.22 50. The Constitution Bench, in Commissioner. of Customs v. Dilip Kumar & Co. 23 endorsed as following: “24. In construing penal statutes and taxation statutes, the Court has to apply strict rule of interpretation. The penal statut…

Assistant Commissioner of Income Tax, (Central)-I, Raipur vs. Mesers Chhattisgarh Steel & Power Limited, Raipur

In the result, appeal of the revenue in ITA No

ITA 92/RPR/2020[2013-14]Status: DisposedITAT Raipur18 Jul 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.91 & 92/Rpr/2020 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14 The Assistant Commissioner Of Income Tax, Central Circle-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh Steel & Power Limited. 142, Sahid Smarak, G.E Road, Raipur (C.G.) Pan : Aaccc7479G ……""यथ" / Respondent

For Appellant: Ms. Puja Bajaj, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 14ASection 40

…pliance with the same must result in cancelling the concession made in favour of the grantee, the respondent herein.” See for e.g., Eagle Flask Industries Ltd. v. Commissioner of Central Excise, 2004 Supp (4) SCR 35. State of Jharkhand v Ambay Cements, (2005) 1 SCC 368. This was also reaffirmed in a number of judgments, such as Commissioner of Income Tax v. Ace Multi Axes Systems Ltd.22 35 M/s. Chhattisgarh Steel & Power Ltd.Vs. ACIT, Central Circle-1, Raipur ITA Nos. 91 & 92/RPR/2020 50. The Constitution Bench, in Commissioner. of Customs v. Dilip Kumar & Co. 23 endorsed as following: “24. In construing penal…

Assistant Commissioner of Income Tax (Central)-I, Raipur vs. Mesers Chhattisgarh Steel & Power Limited, Raipur

In the result, appeal of the revenue in ITA No

ITA 91/RPR/2020[2012-13]Status: DisposedITAT Raipur18 Jul 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.91 & 92/Rpr/2020 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14 The Assistant Commissioner Of Income Tax, Central Circle-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh Steel & Power Limited. 142, Sahid Smarak, G.E Road, Raipur (C.G.) Pan : Aaccc7479G ……""यथ" / Respondent

For Appellant: Ms. Puja Bajaj, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 14ASection 40

…pliance with the same must result in cancelling the concession made in favour of the grantee, the respondent herein.” See for e.g., Eagle Flask Industries Ltd. v. Commissioner of Central Excise, 2004 Supp (4) SCR 35. State of Jharkhand v Ambay Cements, (2005) 1 SCC 368. This was also reaffirmed in a number of judgments, such as Commissioner of Income Tax v. Ace Multi Axes Systems Ltd.22 35 M/s. Chhattisgarh Steel & Power Ltd.Vs. ACIT, Central Circle-1, Raipur ITA Nos. 91 & 92/RPR/2020 50. The Constitution Bench, in Commissioner. of Customs v. Dilip Kumar & Co. 23 endorsed as following: “24. In construing penal…

M/S. Raj Pipes, Rajnandgaon vs. Assistant Commissioner of Income Tax, Circle- 1(1), Raipur

ITA 150/RPR/2022[2018-19]Status: DisposedITAT Raipur04 Jul 2023AY 2018-19

Bench: Shri Ravish Sood

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri Choudhary N.C. Roy, Sr. DR
Section 36(1)(va)

…pliance with the same must result in cancelling the concession made in favour of the grantee, the respondent herein.” See for e.g., Eagle Flask Industries Ltd. v. Commissioner of Central Excise, 2004 Supp (4) SCR 35. State of Jharkhand v Ambay Cements, (2005) 1 SCC 368. This was also reaffirmed in a number of judgments, such as Commissioner of Income Tax v. Ace Multi Axes Systems Ltd.22 50. The Constitution Bench, in Commissioner. of Customs v. Dilip Kumar & Co. 23 endorsed as following: “24. In construing penal statutes and taxation statutes, the Court has to apply strict rule of interpretation. The penal statut…

Chhattisgarh State Power Transmission Company Ltd, Raipur vs. Assistant Commissioner of Income Tax-4(1), Raipur

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

ITA 81/RPR/2020[2011-12]Status: DisposedITAT Raipur04 Jul 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.81/Rpr/2020 "नधा"रण वष" / Assessment Year : 2011-12 Chhattisgarh State Power Transmission Company Ltd. Executive Director (Fin.), Csptcl, Second Floor, Sldc Building, Cseb Office Campus, Danginiya Raipur-492 013 (C.G.) Pan : Aadcc5773E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-4(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri V.K Singh, CIT-DR
Section 143(2)Section 143(3)

…pliance with the same must result in cancelling the concession made in favour of the grantee, the respondent herein.” See for e.g., Eagle Flask Industries Ltd. v. Commissioner of Central Excise, 2004 Supp (4) SCR 35. State of Jharkhand v Ambay Cements, (2005) 1 SCC 368. This was also reaffirmed in a number of judgments, such as Commissioner of Income Tax v. Ace Multi Axes Systems Ltd.22 50. The Constitution Bench, in Commissioner. of Customs v. Dilip Kumar & Co. 23 endorsed as following: “24. In construing penal statutes and taxation statutes, the Court has to apply strict rule of interpretation. The penal statut…

Chhattisgarh State Power Transmission Company Limited, Raipur vs. Assistant Commissioner of Income Tax, Circle-4(1), Raipur

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

ITA 143/RPR/2019[2012-13]Status: DisposedITAT Raipur04 Jul 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.81/Rpr/2020 "नधा"रण वष" / Assessment Year : 2011-12 Chhattisgarh State Power Transmission Company Ltd. Executive Director (Fin.), Csptcl, Second Floor, Sldc Building, Cseb Office Campus, Danginiya Raipur-492 013 (C.G.) Pan : Aadcc5773E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-4(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri V.K Singh, CIT-DR
Section 143(2)Section 143(3)

…pliance with the same must result in cancelling the concession made in favour of the grantee, the respondent herein.” See for e.g., Eagle Flask Industries Ltd. v. Commissioner of Central Excise, 2004 Supp (4) SCR 35. State of Jharkhand v Ambay Cements, (2005) 1 SCC 368. This was also reaffirmed in a number of judgments, such as Commissioner of Income Tax v. Ace Multi Axes Systems Ltd.22 50. The Constitution Bench, in Commissioner. of Customs v. Dilip Kumar & Co. 23 endorsed as following: “24. In construing penal statutes and taxation statutes, the Court has to apply strict rule of interpretation. The penal statut…