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

Sh. Sanjay Jain, New Delhi vs. DCIT, New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 5024/DEL/2011[2002-03]Status: DisposedITAT Delhi06 Oct 2015AY 2002-03

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…Taxman.com 288 (Ahd.) " Jute Corporation of India Vs CIT 187 ITR 688 (SC) " CIT Vs Kanpur Coal Syndicate 53 ITR 225 (SC) " Adl. CIT Vs Gurjargravures P. Ltd. 111 ITR (SC) " Smt. Sohani Devi Jain Vs ITO 109 ITR 130 (FB Gau) " UOI Vs Major Bahadur Singh (2006) 1 SCC 368 (SC) 14. The ld. CIT DR also submitted that the search was stopped on 22.03.2007 because one of the Director Sh. Sanjeev Jain fell ill, so it was not the fault of the department and the search was temporarily concluded on the said date by passing a restraint order which was lifted on 15.05.2007 and search started again, therefore, the order passed…

JCIT, New Delhi vs. M/S Surya Vinayak Industries Ltd. Amalgamated Company of Amalgamating Company M/S. Rim Zim Valley Products Pvt. Ltd., New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 3170/DEL/2011[2006-07]Status: DisposedITAT Delhi06 Oct 2015AY 2006-07

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…Taxman.com 288 (Ahd.) " Jute Corporation of India Vs CIT 187 ITR 688 (SC) " CIT Vs Kanpur Coal Syndicate 53 ITR 225 (SC) " Adl. CIT Vs Gurjargravures P. Ltd. 111 ITR (SC) " Smt. Sohani Devi Jain Vs ITO 109 ITR 130 (FB Gau) " UOI Vs Major Bahadur Singh (2006) 1 SCC 368 (SC) 14. The ld. CIT DR also submitted that the search was stopped on 22.03.2007 because one of the Director Sh. Sanjeev Jain fell ill, so it was not the fault of the department and the search was temporarily concluded on the said date by passing a restraint order which was lifted on 15.05.2007 and search started again, therefore, the order passed…

JCIT, New Delhi vs. M/S Surya Vinayak Industries Ltd. Amalgamated Company of Amalgamating Company M/S. Rim Zim Valley Products Pvt. Ltd., New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 3167/DEL/2011[2003-04]Status: DisposedITAT Delhi06 Oct 2015AY 2003-04

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…Taxman.com 288 (Ahd.) " Jute Corporation of India Vs CIT 187 ITR 688 (SC) " CIT Vs Kanpur Coal Syndicate 53 ITR 225 (SC) " Adl. CIT Vs Gurjargravures P. Ltd. 111 ITR (SC) " Smt. Sohani Devi Jain Vs ITO 109 ITR 130 (FB Gau) " UOI Vs Major Bahadur Singh (2006) 1 SCC 368 (SC) 14. The ld. CIT DR also submitted that the search was stopped on 22.03.2007 because one of the Director Sh. Sanjeev Jain fell ill, so it was not the fault of the department and the search was temporarily concluded on the said date by passing a restraint order which was lifted on 15.05.2007 and search started again, therefore, the order passed…

JCIT, New Delhi vs. M/S Surya Vinyak Industries Ltd., New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 3162/DEL/2011[2007-08]Status: DisposedITAT Delhi06 Oct 2015AY 2007-08

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…Taxman.com 288 (Ahd.) " Jute Corporation of India Vs CIT 187 ITR 688 (SC) " CIT Vs Kanpur Coal Syndicate 53 ITR 225 (SC) " Adl. CIT Vs Gurjargravures P. Ltd. 111 ITR (SC) " Smt. Sohani Devi Jain Vs ITO 109 ITR 130 (FB Gau) " UOI Vs Major Bahadur Singh (2006) 1 SCC 368 (SC) 14. The ld. CIT DR also submitted that the search was stopped on 22.03.2007 because one of the Director Sh. Sanjeev Jain fell ill, so it was not the fault of the department and the search was temporarily concluded on the said date by passing a restraint order which was lifted on 15.05.2007 and search started again, therefore, the order passed…

JCIT, New Delhi vs. M/S Surya Vinyak Industries Ltd., New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 3158/DEL/2011[2001-02]Status: DisposedITAT Delhi06 Oct 2015AY 2001-02

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…Taxman.com 288 (Ahd.) " Jute Corporation of India Vs CIT 187 ITR 688 (SC) " CIT Vs Kanpur Coal Syndicate 53 ITR 225 (SC) " Adl. CIT Vs Gurjargravures P. Ltd. 111 ITR (SC) " Smt. Sohani Devi Jain Vs ITO 109 ITR 130 (FB Gau) " UOI Vs Major Bahadur Singh (2006) 1 SCC 368 (SC) 14. The ld. CIT DR also submitted that the search was stopped on 22.03.2007 because one of the Director Sh. Sanjeev Jain fell ill, so it was not the fault of the department and the search was temporarily concluded on the said date by passing a restraint order which was lifted on 15.05.2007 and search started again, therefore, the order passed…

Commissioner of Income Tax vs. Agricultural Market Committee

ITTA/227/2011HC Telangana27 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN