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

M/S. Harmony Life Sciences Pvt. Ltd, DCIT CPC vs. DCIT, CPC, Kautilya Bhavan, G Block, Bkc, Mumbai

In the result, this appeal is allowed

ITA 2033/MUM/2021[2018-19]Status: DisposedITAT Mumbai28 Apr 2022AY 2018-19
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…

Hercules Hoists Ltd, Mumbai vs. CPC, Itd, Bangalore

In the result, this appeal is allowed

ITA 2000/MUM/2021[2017-18]Status: DisposedITAT Mumbai28 Apr 2022AY 2017-18
Section 143Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)Section 44A

…down Assessment Year: 2017-18 Page 8 of 10 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…

Ani Integrated Services Ltd, Mumbai vs. DCIT Cir 15(1) (1), Mumbai

In the result, the appeals are allowed in the terms indicated above

ITA 1634/MUM/2021[2019-20]Status: DisposedITAT Mumbai28 Apr 2022AY 2019-20
Section 139(1)Section 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…

Quarter Deck, Mumbai vs. DCIT, CPC, CPC Bangalore

In the result, this appeal is allowed

ITA 1381/MUM/2021[2018-19]Status: DisposedITAT Mumbai28 Apr 2022AY 2018-19
Section 143Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)Section 44A

…down Assessment Year: 2018-19 Page 8 of 10 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…

Kalpesh Synthetics Pvt Ltd, Mumbai vs. DCIT CPC, Bangalore, Bengaluru

In the result, this appeal is allowed

ITA 1910/MUM/2021[2019-20]Status: HeardITAT Mumbai27 Apr 2022AY 2019-20
Section 143Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)Section 44A

…own Assessment Year: 2019-2020 Page 8 of 10 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…

Savani Heritage Conservation Pvt. Ltd, Mumbai vs. ADIT, CPC, Bengaluru

In the result, appeal of the assessee is allowed

ITA 1956/MUM/2021[2019-20]Status: DisposedITAT Mumbai14 Jun 2021AY 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…