Electronics Corporation of India Ltd. v. Union of India

238 CTR 353Supreme Court of India#10389 most cited

What is Electronics Corporation of India Ltd. v. Union of India authority for?

The Supreme Court held that the provisions for obtaining approval from the Chief Commissioner of Customs and Excise (CoD) had outlived their utility, leading to the recall of previous orders that relied on such approvals.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2023.

Also referred to as

Electronics Corporation of India Ltd. v. Union of India · 238 CTR 353 · section 254(2) · miscellaneous application · section 253 · chief commissioner · condonation of delay · cross objection · Tribunal order · recall of order

Issues it is cited on

section 254(2)miscellaneous application section 253 chief commissioner regular assessment section 254 capital expenditure cross objection commissioner (appeals)salary condonation of delay appeal before the tribunal

Judgments citing Electronics Corporation of India Ltd. v. Union of India

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

…ed in MA Nos. 7 to 17/BLPR/2011, dated 21.10.2011 had recalled its order passed in ITA No.176/JAB/2008, dated 25.11.2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India, 238 CTR 353 (SC), had overruled its earlier decision in the case of ONGC vs. Collector of Central Excise & customs, 104 CTR 31 (SC), and, had observed that the provisions relating to obtaining of approval from CoD had outlived their utility. Accordingly, the Tribunal vide its consolidated order recalled its order passed in ITA No.176/JAB/2008. 05.11.2019 The…

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

…ed in MA Nos. 7 to 17/BLPR/2011, dated 21.10.2011 had recalled its order passed in ITA No.176/JAB/2008, dated 25.11.2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India, 238 CTR 353 (SC), had overruled its earlier decision in the case of ONGC vs. Collector of Central Excise & customs, 104 CTR 31 (SC), and, had observed that the provisions relating to obtaining of approval from CoD had outlived their utility. Accordingly, the Tribunal vide its consolidated order recalled its order passed in ITA No.176/JAB/2008. 05.11.2019 The…

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

…ed in MA Nos. 7 to 17/BLPR/2011, dated 21.10.2011 had recalled its order passed in ITA No.176/JAB/2008, dated 25.11.2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India, 238 CTR 353 (SC), had overruled its earlier decision in the case of ONGC vs. Collector of Central Excise & customs, 104 CTR 31 (SC), and, had observed that the provisions relating to obtaining of approval from CoD had outlived their utility. Accordingly, the Tribunal vide its consolidated order recalled its order passed in ITA No.176/JAB/2008. 05.11.2019 The…

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

…ed in MA Nos. 7 to 17/BLPR/2011, dated 21.10.2011 had recalled its order passed in ITA No.176/JAB/2008, dated 25.11.2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India, 238 CTR 353 (SC), had overruled its earlier decision in the case of ONGC vs. Collector of Central Excise & customs, 104 CTR 31 (SC), and, had observed that the provisions relating to obtaining of approval from CoD had outlived their utility. Accordingly, the Tribunal vide its consolidated order recalled its order passed in ITA No.176/JAB/2008. 05.11.2019 The…

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

…ed in MA Nos. 7 to 17/BLPR/2011, dated 21.10.2011 had recalled its order passed in ITA No.176/JAB/2008, dated 25.11.2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India, 238 CTR 353 (SC), had overruled its earlier decision in the case of ONGC vs. Collector of Central Excise & customs, 104 CTR 31 (SC), and, had observed that the provisions relating to obtaining of approval from CoD had outlived their utility. Accordingly, the Tribunal vide its consolidated order recalled its order passed in ITA No.176/JAB/2008. 05.11.2019 The…

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

…ed in MA Nos. 7 to 17/BLPR/2011, dated 21.10.2011 had recalled its order passed in ITA No.176/JAB/2008, dated 25.11.2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India, 238 CTR 353 (SC), had overruled its earlier decision in the case of ONGC vs. Collector of Central Excise & customs, 104 CTR 31 (SC), and, had observed that the provisions relating to obtaining of approval from CoD had outlived their utility. Accordingly, the Tribunal vide its consolidated order recalled its order passed in ITA No.176/JAB/2008. 05.11.2019 The…

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

…ed in MA Nos. 7 to 17/BLPR/2011, dated 21.10.2011 had recalled its order passed in ITA No.176/JAB/2008, dated 25.11.2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India, 238 CTR 353 (SC), had overruled its earlier decision in the case of ONGC vs. Collector of Central Excise & customs, 104 CTR 31 (SC), and, had observed that the provisions relating to obtaining of approval from CoD had outlived their utility. Accordingly, the Tribunal vide its consolidated order recalled its order passed in ITA No.176/JAB/2008. 05.11.2019 The…

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

…ed in MA Nos. 7 to 17/BLPR/2011, dated 21.10.2011 had recalled its order passed in ITA No.176/JAB/2008, dated 25.11.2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India, 238 CTR 353 (SC), had overruled its earlier decision in the case of ONGC vs. Collector of Central Excise & customs, 104 CTR 31 (SC), and, had observed that the provisions relating to obtaining of approval from CoD had outlived their utility. Accordingly, the Tribunal vide its consolidated order recalled its order passed in ITA No.176/JAB/2008. 05.11.2019 The…

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

…ed in MA Nos. 7 to 17/BLPR/2011, dated 21.10.2011 had recalled its order passed in ITA No.176/JAB/2008, dated 25.11.2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India, 238 CTR 353 (SC), had overruled its earlier decision in the case of ONGC vs. Collector of Central Excise & customs, 104 CTR 31 (SC), and, had observed that the provisions relating to obtaining of approval from CoD had outlived their utility. Accordingly, the Tribunal vide its consolidated order recalled its order passed in ITA No.176/JAB/2008. 05.11.2019 The…

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

…ed in MA Nos. 7 to 17/BLPR/2011, dated 21.10.2011 had recalled its order passed in ITA No.176/JAB/2008, dated 25.11.2008, for the reason that the Hon’ble Supreme Court in its order passed in the case of Electronics Corporation of India Ltd. v. Union of India, 238 CTR 353 (SC), had overruled its earlier decision in the case of ONGC vs. Collector of Central Excise & customs, 104 CTR 31 (SC), and, had observed that the provisions relating to obtaining of approval from CoD had outlived their utility. Accordingly, the Tribunal vide its consolidated order recalled its order passed in ITA No.176/JAB/2008. 05.11.2019 The…

Electronics Corporation of India Ltd. v. Union of India (238 CTR 353) — Cited in 10 Judgments | BharatTax