East India Commercial Co. Ltd. v. Collector of Customs

3 SCR 338Reported decision1963#1709 most cited

What is East India Commercial Co. Ltd. v. Collector of Customs authority for?

The law declared by a High Court is binding on all subordinate authorities and tribunals within its territorial jurisdiction.

66

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2026.

Also referred to as

East India Commercial Co. Ltd. v. Collector of Customs · binding High Court judgments · subordinate authorities and tribunals · judicial precedent · territorial jurisdiction · Article 141 · Article 215 · Section 147 · Section 250 · Income Tax Act · 1963 3 SCR 338

Sections most often in play

Section 56Section 147Section 250Section 80PSection 113Section 2(24)(i)Section 28Section 80P(2)(a)(i)

Issues it is cited on

section 44ab(a)section 143(1)(a)(iii)section 143(1)(a)(i)processing under section 143(1)section 143(1)(a)(iv)section 36(l)(va)section 10aasection 36(l)section 44asection 167section 271(l)section 143(1)(a)

Judgments citing East India Commercial Co. Ltd. v. Collector of Customs

Seven S Banking Management Consultancy Services (P) Ltd, Mumbai-400069 vs. Circle-11(2)(1), Mumbai-400020

In the result, the appeal filed by the assessee is allowed

ITA 1167/MUM/2022[2019-20]Status: DisposedITAT Mumbai29 Jun 2022AY 2019-20

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 1167/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2019-20) Circle-11(2)(1), Seven S Banking Management Mumbai Consultancy Services (P) Ltd. बिधम/ Office No. 104, Eco Heights, Shree Nityanand Society, Vs. Swami Nityanand Marg, Andheri East, Mumbai-400 069 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaecs7701B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : None प्रत्यथीकीओरसे/Respondent By : Shri Mahita Nayar, Ld. Dr सुनवाईकीतारीख/ : 29.06.2022 Date Of Hearing घोषणाकीतारीख / : 29.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 26.03.2022, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2019-20. 2

For Appellant: NoneFor Respondent: Shri Mahita Nayar, Ld. DR
Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43BSection 80

…he Constitution of India, the law laid down by the Hon‟ble Supreme Court unquestionably binds all of us, and the Hon‟ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon‟ble Justice Subba Rao observed, inter alia, as follows: …………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamental…

M/S Aashis Products, Mumbai vs. DCIT, CPC, Bangaluru, Banguluru

In the result, the appeal filed by the assessee is allowed

ITA 1131/MUM/2022[2018-2019]Status: DisposedITAT Mumbai29 Jun 2022AY 2018-2019

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 1131/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2018-19) Dcit, Centralized M/S. Aashis Products बिधम/ Processing Centre, Plot No. 23, Midc, Road No. 9, Vs. Bengaluru-560500 Andheri(E), Mumbai-400 093 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaafa1695H (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : None प्रत्यथीकीओरसे/Respondent By : Shri Mahita Nayar, Ld. Dr सुनवाईकीतारीख/ : 29.06.2022 Date Of Hearing घोषणाकीतारीख / : 29.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 25.10.2021, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2018-19. 2. The Ground Taken Before Us Is That, Ld. First Appellate Authority Has Erred In Law & On Facts In Holding Addition U/S 2

For Appellant: NoneFor Respondent: Shri Mahita Nayar, Ld. DR
Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 2Section 36(1)(va)Section 43BSection 80

…he Constitution of India, the law laid down by the Hon‟ble Supreme Court unquestionably binds all of us, and the Hon‟ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon‟ble Justice Subba Rao observed, inter alia, as follows: …………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamental…

Qualiance International Pvt. Ltd, Mumbai vs. CPC, Bangaluru

In the result, the appeal filed by the assessee is allowed

ITA 2357/MUM/2021[2019-20]Status: DisposedITAT Mumbai29 Jun 2022AY 2019-20

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 2357/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2019-20) Centralized Processing Qualiance International Pvt. Centre, Ltd. बिधम/ Bengaluru-560500 B-406, Knox Plaza, Mind Space, Vs. Next To Tangent Showroom, Malad (W), Mumbai-400 064 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaacq1420B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : None प्रत्यथीकीओरसे/Respondent By : Shri Mahita Nayar, Ld. Dr सुनवाईकीतारीख/ : 29.06.2022 Date Of Hearing घोषणाकीतारीख / : 29.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 29.10.2021, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2019-20. 2

For Appellant: NoneFor Respondent: Shri Mahita Nayar, Ld. DR
Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43BSection 80

…he Constitution of India, the law laid down by the Hon‟ble Supreme Court unquestionably binds all of us, and the Hon‟ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon‟ble Justice Subba Rao observed, inter alia, as follows: …………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamental…

M/S. Lavino Kapur Cottons Pvt. Ltd, Mumbai vs. DCIT Cir 3(2) (1), Mumbai

In the result, both the appeals filed by the assessee are allowed

ITA 2102/MUM/2021[2017-18]Status: DisposedITAT Mumbai29 Jun 2022AY 2017-18

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 2102 & 2103/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2017-18 & 2018-19) Dcit Cir-3(2)(1), M/S Lavino Kapur Cottons Aayakar Bhavan, Pvt. Ltd. बिधम/ Maharshi Karve Road, 121/122, Mittal Chambers, Vs. Churchgate, Nariman Point, Mumbai-400 020 Mumbai-400 021 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaacl0824C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Surinder Mehra, Ld. Ar प्रत्यथीकीओरसे/Respondent By : Shri Mehul Jain, Ld. Dr सुनवाईकीतारीख/ : 02.06.2022 Date Of Hearing घोषणाकीतारीख / : 29.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeals Have Been Filed By The Assessee Against The Separate Impugned Order Of Even Date 10.09.2021, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2017-18 & 2018-19. 2

For Appellant: Shri Surinder Mehra, LdFor Respondent: Shri Mehul Jain, Ld. DR
Section 143(1)Section 143(1)(a)Section 3Section 36(1)(va)Section 43B

…he Constitution of India, the law laid down by the Hon‟ble Supreme Court unquestionably binds all of us, and the Hon‟ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon‟ble Justice Subba Rao observed, inter alia, as follows: …………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamental…

M/S. Super Tiles & Marbles Pvt. Ltd, Mumbai vs. NFAC, New Delhi

In the result, appeals of the assessee are allowed

ITA 1950/MUM/2021[2019-20]Status: HeardITAT Mumbai14 Jun 2022AY 2019-20

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 44A

…he Constitution of India, the law laid down by the Hon'ble Supreme Court unquestionably binds all of us, and the Hon'ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon'ble Justice Subba Rao observed, inter alia, as follows: …………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamental…

Ketan Brothers Diamonds Exports, Mumbai vs. ACIT 23(2) /ACIT 23(1), Mumbai

In the result, appeal by the assessee is allowed for statistical purpose

ITA 1627/MUM/2021[2017-18]Status: DisposedITAT Mumbai14 Jun 2022AY 2017-18

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Vijaykumar S. BiyaniFor Respondent: Shri Tejinder Pal Singh Anand
Section 143(1)Section 143(1)(a)Section 154Section 2(24)Section 250Section 36(1)(va)Section 44A

…he Constitution of India, the law laid down by the Hon‟ble Supreme Court unquestionably binds all of us, and the Hon‟ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon‟ble Justice Subba Rao observed, inter alia, as follows: “…………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamenta…

Swaroopsing Bhadursingh Rathore, Thane vs. Asstt.Director of Income Tax, CPC, Banglore

In the result, appeals of the assessee are allowed

ITA 1827/MUM/2021[2019-20]Status: DisposedITAT Mumbai10 Jun 2022AY 2019-20

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 143(3)Section 36(1)(va)Section 44A

…he Constitution of India, the law laid down by the Hon'ble Supreme Court unquestionably binds all of us, and the Hon'ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon'ble Justice Subba Rao observed, inter alia, as follows: …………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamental…

Swaroopsingh Bhadursingh Rathore, Thane vs. Deputy Commissioner of Income Tax - CPC, Banglore

In the result, appeals of the assessee are allowed

ITA 1826/MUM/2021[2018-19]Status: DisposedITAT Mumbai10 Jun 2022AY 2018-19

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 143(3)Section 36(1)(va)Section 44A

…he Constitution of India, the law laid down by the Hon'ble Supreme Court unquestionably binds all of us, and the Hon'ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon'ble Justice Subba Rao observed, inter alia, as follows: …………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamental…

M/S. Meremma Basavaraj Belli, Mumbai vs. ADIT, CPC, Bengalure

In the result, appeal by the assessee is partly allowed

ITA 685/MUM/2022[2018-19]Status: DisposedITAT Mumbai25 May 2022AY 2018-19

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Devendra JainFor Respondent: Shri B.K. Bagchi, Sr. A.R
Section 143(1)Section 143(1)(a)Section 2(24)Section 250Section 36(1)(va)Section 44A

…he Constitution of India, the law laid down by the Hon‟ble Supreme Court unquestionably binds all of us, and the Hon‟ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon‟ble Justice Subba Rao observed, inter alia, as follows: “…………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it M/s. Meremma Basavaraj Belli ITA No.685/Mum./2022 has a plenary power to issue or…

Axis Carriers and Logistics Ltd, Mumbai vs. DCIT, CPC, Bangaluru

In the result, appeal by the assessee is allowed

ITA 619/MUM/2022[2017-18]Status: DisposedITAT Mumbai25 May 2022AY 2017-18

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Rakesh MilwaniFor Respondent: Shri B.K. Bagchi, Sr. A.R
Section 143(1)Section 143(1)(a)Section 154Section 2(24)Section 250Section 36(1)(va)Section 44A

…he Constitution of India, the law laid down by the Hon‟ble Supreme Court unquestionably binds all of us, and the Hon‟ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon‟ble Justice Subba Rao observed, inter alia, as follows: “…………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamenta…

Shri Tejindersingh S Anand, Mumbai vs. ADIT CPC, Bangaluru

In the result, appeal by the assessee is allowed

ITA 579/MUM/2022[2019-20]Status: HeardITAT Mumbai25 May 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri B.K. Bagchi, Sr. A.R
Section 143(1)Section 143(1)(a)Section 154Section 2(24)Section 250Section 36(1)(va)Section 44A

…he Constitution of India, the law laid down by the Hon‟ble Supreme Court unquestionably binds all of us, and the Hon‟ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon‟ble Justice Subba Rao observed, inter alia, as follows: “…………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamenta…

Mumbai District Central Co Op Bank Ltd, Mumbai vs. CIT, Mumbai

In the result, appeal by the assessee is allowed

ITA 429/MUM/2022[2018-19]Status: DisposedITAT Mumbai25 May 2022AY 2018-19

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Ajay SinghFor Respondent: Shri B.K. Bagchi, Sr. A.R
Section 143(1)Section 143(1)(a)Section 2(24)Section 250Section 36(1)(va)Section 44A

…urt unquestionably binds all of us, and the Hon‘ble Supreme Court has, in numerous cases- including, for Mumbai District Central Co–operative Pvt. Ltd. ITA No.211/Mum./2022 example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon‘ble Justice Subba Rao observed, inter alia, as follows: ―…………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamenta…

Chandresh Cabels Ltd, Mumbai vs. ADIT CPC, Mumbai

In the result, appeal by the assessee is allowed for statistical purpose

ITA 418/MUM/2022[2019-202]Status: DisposedITAT Mumbai25 May 2022AY 2019-202

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri B.K. Bagchi, Sr. A.R
Section 143(1)Section 2(24)Section 250Section 36(1)(va)Section 44A

…he Constitution of India, the law laid down by the Hon‟ble Supreme Court unquestionably binds all of us, and the Hon‟ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon‟ble Justice Subba Rao observed, inter alia, as follows: “…………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamenta…

Brillpharma Pvt. Ltd., Mumbai vs. ACIT, CPC, Bangalore

In the result, appeal by the assessee is allowed for statistical purpose

ITA 414/MUM/2022[2019-20]Status: DisposedITAT Mumbai25 May 2022AY 2019-20

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Ms. Ruchi TamhankarFor Respondent: Shri B.K. Bagchi, Sr. A.R
Section 143(1)Section 143(1)(a)Section 2(24)Section 250Section 36(1)(va)Section 44A

…he Constitution of India, the law laid down by the Hon‟ble Supreme Court unquestionably binds all of us, and the Hon‟ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon‟ble Justice Subba Rao observed, inter alia, as follows: “…………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it Brillpharma Pvt. Ltd ITA No.414/Mum./2022 has a plenary power to issue orders or…

M/S. Olive Bar & Kitchen Pvt. Ltd, Mumbai vs. ADIT CPC, Bangalore

In the result, appeal by the assessee is allowed

ITA 240/MUM/2022[2018-19]Status: DisposedITAT Mumbai25 May 2022AY 2018-19

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Mahesh RajoraFor Respondent: Shri B.K. Bagchi, Sr. A.R
Section 143(1)Section 143(1)(a)Section 154Section 2(24)Section 250Section 36(1)(va)Section 44A

…he Constitution of India, the law laid down by the Hon‟ble Supreme Court unquestionably binds all of us, and the Hon‟ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon‟ble Justice Subba Rao observed, inter alia, as follows: “…………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamenta…

Dicitex Home Furnishing Pvt. Ltd, Mumbai vs. DCIT Cir 1 (3) (1), Mumbai

In the result, appeals of the assessee are allowed

ITA 1715/MUM/2021[2017-18]Status: DisposedITAT Mumbai19 May 2022AY 2017-18

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc) & Could Be Allowed As Deduction.

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)Section 44A

…he Constitution of India, the law laid down by the Hon'ble Supreme Court unquestionably binds all of us, and the Hon'ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon'ble Justice Subba Rao observed, inter alia, as follows: …………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamental…

Megger India Pvt. Ltd, Mumbai vs. The DCIT CPC, Bangalore

In the result, appeal by the assessee is allowed

ITA 2130/MUM/2021[2018-19]Status: DisposedITAT Mumbai09 May 2022AY 2018-19

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Satish ModyFor Respondent: Shri T. Shankar, Sr. AR–CIT
Section 143(1)Section 143(1)(a)Section 154Section 2(24)Section 250Section 36(1)(va)Section 44A

…he Constitution of India, the law laid down by the Hon‟ble Supreme Court unquestionably binds all of us, and the Hon‟ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon‟ble Justice Subba Rao observed, inter alia, as follows: “…………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamenta…

M/S. Nath Indutries Ltd, Mumbai vs. A.Ci.T. Circle 1(3) (1), Mumbai

In the result, appeal by the assessee is allowed

ITA 2321/MUM/2021[2017-18]Status: DisposedITAT Mumbai06 May 2022AY 2017-18

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri N.R. Agarwal, C.AFor Respondent: Shri C.T. Mathews, Sr. A.R
Section 143(1)Section 143(1)(a)Section 154Section 2(24)Section 250Section 36(1)(va)Section 44A

…he Constitution of India, the law laid down by the Hon‟ble Supreme Court unquestionably binds all of us, and the Hon‟ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon‟ble Justice Subba Rao observed, inter alia, as follows: “…………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamenta…

Bharat Tin Works, Mumbai vs. DCIT -CPC, Bangalore

In the result, appeal by the assessee is allowed

ITA 2235/MUM/2021[2018-19]Status: DisposedITAT Mumbai06 May 2022AY 2018-19

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri C.T. Mathews, Sr. A.R
Section 143(1)Section 143(1)(a)Section 154Section 2(24)Section 250Section 36(1)(va)Section 44A

…he Constitution of India, the law laid down by the Hon‟ble Supreme Court unquestionably binds all of us, and the Hon‟ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon‟ble Justice Subba Rao observed, inter alia, as follows: “…………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamenta…

Sodexo India Services Pvt. Ltd, Mumbai vs. DCIT Cir-13(2) (2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2116/MUM/2021[2019-20]Status: DisposedITAT Mumbai05 May 2022AY 2019-20

Bench: Shri Om Prakash Kant ()And Shri Rahul Chaudhary () Assessment Year: 2019-20 Sodexo India Services Private Limited, Dy. Commissioner Of Income 1St Floor, Gemstar Commercial Complex, Tax, Cpc-13(2)(2), Ramchandra Lane Extension, Vs. Room No. 571, 5Th Floor, Kanchpada, Malad West, Aayakar Bahvan, Maharishi Mumbai-400064. Karve Road, Mumbai-400020. Pan No. Aaacr 2547 Q Appellant Respondent

For Appellant: Mr. M.A. Gohel, ARFor Respondent: Mr. Hoshang B. Irani, DR
Section 143(1)Section 2(24)(x)Section 36Section 36(1)(v)Section 36(1)(va)

…he Constitution of India, the law laid down by the Hon’ble Supreme Court unquestionably binds all of us, and the Hon’ble Supreme Court has, in numerous cases- including, for example, in the case of East India Commercial Co. Ltd. v. Collector of Customs [1963] 3 SCR 338, speaking through Hon’ble Justice Subba Rao observed, inter alia, as follows: …………Under article 215, every High Court shall be a Court of record and shall have all the powers of such a Court including the power to punish for contempt of itself. Under article 226, it has a plenary power to issue orders or writs for the enforcement of the fundamental…