ECIL v. UOI

231 CTR 353Supreme Court of India#10376 most cited

What is ECIL v. UOI authority for?

Provisions related to the settlement of disputes outlived their utility.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2023.

Also referred to as

ECIL v. UOI · 231 CTR 353 · SC · settlement of disputes · COD approval · utility of provisions

Issues it is cited on

section 254(2)miscellaneous applicationsection 253chief commissionerregular assessmentsection 254capital expenditurecross objectioncommissioner (appeals)salarycondonation of delayappeal before the tribunal

Judgments citing ECIL v. UOI

Joint Commissioner of Income Tax, Circle 1(1), Bilaspur vs. Mesers South Eastern Coalfields Limited, Bilaspur

ITA 30/RPR/2010[2007-08]Status: DisposedITAT Raipur23 Feb 2023AY 2007-08

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…OD approval'), which was then necessary as per Hon'ble Supreme Court's directives in the case of ONGC vs. Collector of Central Excise (104 CTR 31). 4. Considering same, the appeal filed by the Ld. AO was dismissed. 5. Subsequently in the case of ECIL vs. UOI [231 CTR 353 (SC)], the Hon'ble Supreme inter-alia, stated that provisions relating to COD outlived their utility. 6. Thereafter, the Id. AO filed a Miscellaneous Application before the Hon'ble Tribunal on restoration of the dismissed appeal [vide MA order dated 21 October 2011]. 7. Subsequently, the Hon'ble Bombay HC in the case of CIT vs Central Bank of Ind…

Addl.Commissioner of Income Tax Range -1, Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 186/JAB/2008[2006-07]Status: DisposedITAT Raipur23 Feb 2023AY 2006-07

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…OD approval'), which was then necessary as per Hon'ble Supreme Court's directives in the case of ONGC vs. Collector of Central Excise (104 CTR 31). 4. Considering same, the appeal filed by the Ld. AO was dismissed. 5. Subsequently in the case of ECIL vs. UOI [231 CTR 353 (SC)], the Hon'ble Supreme inter-alia, stated that provisions relating to COD outlived their utility. 6. Thereafter, the Id. AO filed a Miscellaneous Application before the Hon'ble Tribunal on restoration of the dismissed appeal [vide MA order dated 21 October 2011]. 7. Subsequently, the Hon'ble Bombay HC in the case of CIT vs Central Bank of Ind…

Addl.Commissioner of Income Tax Range -1, Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 185/JAB/2008[2005-06]Status: DisposedITAT Raipur23 Feb 2023AY 2005-06

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…OD approval'), which was then necessary as per Hon'ble Supreme Court's directives in the case of ONGC vs. Collector of Central Excise (104 CTR 31). 4. Considering same, the appeal filed by the Ld. AO was dismissed. 5. Subsequently in the case of ECIL vs. UOI [231 CTR 353 (SC)], the Hon'ble Supreme inter-alia, stated that provisions relating to COD outlived their utility. 6. Thereafter, the Id. AO filed a Miscellaneous Application before the Hon'ble Tribunal on restoration of the dismissed appeal [vide MA order dated 21 October 2011]. 7. Subsequently, the Hon'ble Bombay HC in the case of CIT vs Central Bank of Ind…

Asstt.Commissioner of Income Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 184/JAB/2008[2004-05]Status: DisposedITAT Raipur23 Feb 2023AY 2004-05

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…OD approval'), which was then necessary as per Hon'ble Supreme Court's directives in the case of ONGC vs. Collector of Central Excise (104 CTR 31). 4. Considering same, the appeal filed by the Ld. AO was dismissed. 5. Subsequently in the case of ECIL vs. UOI [231 CTR 353 (SC)], the Hon'ble Supreme inter-alia, stated that provisions relating to COD outlived their utility. 6. Thereafter, the Id. AO filed a Miscellaneous Application before the Hon'ble Tribunal on restoration of the dismissed appeal [vide MA order dated 21 October 2011]. 7. Subsequently, the Hon'ble Bombay HC in the case of CIT vs Central Bank of Ind…

Asstt.Commissioner of Income Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 183/JAB/2008[2004-05]Status: DisposedITAT Raipur23 Feb 2023AY 2004-05

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…OD approval'), which was then necessary as per Hon'ble Supreme Court's directives in the case of ONGC vs. Collector of Central Excise (104 CTR 31). 4. Considering same, the appeal filed by the Ld. AO was dismissed. 5. Subsequently in the case of ECIL vs. UOI [231 CTR 353 (SC)], the Hon'ble Supreme inter-alia, stated that provisions relating to COD outlived their utility. 6. Thereafter, the Id. AO filed a Miscellaneous Application before the Hon'ble Tribunal on restoration of the dismissed appeal [vide MA order dated 21 October 2011]. 7. Subsequently, the Hon'ble Bombay HC in the case of CIT vs Central Bank of Ind…

Asstt.Commissioner of Income Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 182/JAB/2008[2002-03]Status: DisposedITAT Raipur23 Feb 2023AY 2002-03

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…OD approval'), which was then necessary as per Hon'ble Supreme Court's directives in the case of ONGC vs. Collector of Central Excise (104 CTR 31). 4. Considering same, the appeal filed by the Ld. AO was dismissed. 5. Subsequently in the case of ECIL vs. UOI [231 CTR 353 (SC)], the Hon'ble Supreme inter-alia, stated that provisions relating to COD outlived their utility. 6. Thereafter, the Id. AO filed a Miscellaneous Application before the Hon'ble Tribunal on restoration of the dismissed appeal [vide MA order dated 21 October 2011]. 7. Subsequently, the Hon'ble Bombay HC in the case of CIT vs Central Bank of Ind…

Asstt.Commissioner of Income Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 180/JAB/2008[2001-02]Status: DisposedITAT Raipur23 Feb 2023AY 2001-02

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…OD approval'), which was then necessary as per Hon'ble Supreme Court's directives in the case of ONGC vs. Collector of Central Excise (104 CTR 31). 4. Considering same, the appeal filed by the Ld. AO was dismissed. 5. Subsequently in the case of ECIL vs. UOI [231 CTR 353 (SC)], the Hon'ble Supreme inter-alia, stated that provisions relating to COD outlived their utility. 6. Thereafter, the Id. AO filed a Miscellaneous Application before the Hon'ble Tribunal on restoration of the dismissed appeal [vide MA order dated 21 October 2011]. 7. Subsequently, the Hon'ble Bombay HC in the case of CIT vs Central Bank of Ind…

Asstt.Commissioner of Income Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 178/JAB/2008[2000-01]Status: DisposedITAT Raipur23 Feb 2023AY 2000-01

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…OD approval'), which was then necessary as per Hon'ble Supreme Court's directives in the case of ONGC vs. Collector of Central Excise (104 CTR 31). 4. Considering same, the appeal filed by the Ld. AO was dismissed. 5. Subsequently in the case of ECIL vs. UOI [231 CTR 353 (SC)], the Hon'ble Supreme inter-alia, stated that provisions relating to COD outlived their utility. 6. Thereafter, the Id. AO filed a Miscellaneous Application before the Hon'ble Tribunal on restoration of the dismissed appeal [vide MA order dated 21 October 2011]. 7. Subsequently, the Hon'ble Bombay HC in the case of CIT vs Central Bank of Ind…

Asstt.Commissioner of Income Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 177/JAB/2008[1999-2000]Status: DisposedITAT Raipur23 Feb 2023AY 1999-2000

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…OD approval'), which was then necessary as per Hon'ble Supreme Court's directives in the case of ONGC vs. Collector of Central Excise (104 CTR 31). 4. Considering same, the appeal filed by the Ld. AO was dismissed. 5. Subsequently in the case of ECIL vs. UOI [231 CTR 353 (SC)], the Hon'ble Supreme inter-alia, stated that provisions relating to COD outlived their utility. 6. Thereafter, the Id. AO filed a Miscellaneous Application before the Hon'ble Tribunal on restoration of the dismissed appeal [vide MA order dated 21 October 2011]. 7. Subsequently, the Hon'ble Bombay HC in the case of CIT vs Central Bank of Ind…

Asstt.Commissioner of Income Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coalfields Ltd, Bilaspur(Cg)

ITA 176/JAB/2008[1998-99]Status: DisposedITAT Raipur23 Feb 2023AY 1998-99

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Ajit Korde, Advocate a/wFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 143(3)

…OD approval'), which was then necessary as per Hon'ble Supreme Court's directives in the case of ONGC vs. Collector of Central Excise (104 CTR 31). 4. Considering same, the appeal filed by the Ld. AO was dismissed. 5. Subsequently in the case of ECIL vs. UOI [231 CTR 353 (SC)], the Hon'ble Supreme inter-alia, stated that provisions relating to COD outlived their utility. 6. Thereafter, the Id. AO filed a Miscellaneous Application before the Hon'ble Tribunal on restoration of the dismissed appeal [vide MA order dated 21 October 2011]. 7. Subsequently, the Hon'ble Bombay HC in the case of CIT vs Central Bank of Ind…

ECIL v. UOI (231 CTR 353) — Cited in 10 Judgments | BharatTax