Electronics Corporation of India Ltd. v. Union of India & Ors.

332 ITR 58Supreme Court of India2011#7857 most cited

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

The approval of the Committee of Directors (CoD) is not required for filing an appeal before the Tribunal.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2012 to 2023.

Also referred to as

Electronics Corporation of India Ltd. v. Union of India · 332 ITR 58 · SC · 2011 · CoD approval · appeal before Tribunal · mandatory requirement

Sections most often in play

Section 14Section 256(1)Section 37(1)Section 56Section 57

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 Electronics Corporation of India Ltd. v. Union of India & Ors.

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)

…t was submitted by the Ld. AR that the mandatory requirement to obtain CoD approval was dispensed with only pursuant to the subsequent judgement of the Hon’ble Supreme Court in the case of Electronics Corporation of India Ltd. Vs. Union of India & Ors. (2011) 332 ITR 58 (SC) dated 17.02.2011. It was submitted by the Ld. AR that as the department had filed the present appeal on 04.06.2008 i.e. during the period when the judgment of the Hon’ble Apex Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra) did hold the ground, therefore, the same having been filed without obta…

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)

…t was submitted by the Ld. AR that the mandatory requirement to obtain CoD approval was dispensed with only pursuant to the subsequent judgement of the Hon’ble Supreme Court in the case of Electronics Corporation of India Ltd. Vs. Union of India & Ors. (2011) 332 ITR 58 (SC) dated 17.02.2011. It was submitted by the Ld. AR that as the department had filed the present appeal on 04.06.2008 i.e. during the period when the judgment of the Hon’ble Apex Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra) did hold the ground, therefore, the same having been filed without obta…

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)

…t was submitted by the Ld. AR that the mandatory requirement to obtain CoD approval was dispensed with only pursuant to the subsequent judgement of the Hon’ble Supreme Court in the case of Electronics Corporation of India Ltd. Vs. Union of India & Ors. (2011) 332 ITR 58 (SC) dated 17.02.2011. It was submitted by the Ld. AR that as the department had filed the present appeal on 04.06.2008 i.e. during the period when the judgment of the Hon’ble Apex Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra) did hold the ground, therefore, the same having been filed without obta…

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)

…t was submitted by the Ld. AR that the mandatory requirement to obtain CoD approval was dispensed with only pursuant to the subsequent judgement of the Hon’ble Supreme Court in the case of Electronics Corporation of India Ltd. Vs. Union of India & Ors. (2011) 332 ITR 58 (SC) dated 17.02.2011. It was submitted by the Ld. AR that as the department had filed the present appeal on 04.06.2008 i.e. during the period when the judgment of the Hon’ble Apex Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra) did hold the ground, therefore, the same having been filed without obta…

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)

…t was submitted by the Ld. AR that the mandatory requirement to obtain CoD approval was dispensed with only pursuant to the subsequent judgement of the Hon’ble Supreme Court in the case of Electronics Corporation of India Ltd. Vs. Union of India & Ors. (2011) 332 ITR 58 (SC) dated 17.02.2011. It was submitted by the Ld. AR that as the department had filed the present appeal on 04.06.2008 i.e. during the period when the judgment of the Hon’ble Apex Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra) did hold the ground, therefore, the same having been filed without obta…

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)

…t was submitted by the Ld. AR that the mandatory requirement to obtain CoD approval was dispensed with only pursuant to the subsequent judgement of the Hon’ble Supreme Court in the case of Electronics Corporation of India Ltd. Vs. Union of India & Ors. (2011) 332 ITR 58 (SC) dated 17.02.2011. It was submitted by the Ld. AR that as the department had filed the present appeal on 04.06.2008 i.e. during the period when the judgment of the Hon’ble Apex Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra) did hold the ground, therefore, the same having been filed without obta…

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)

…t was submitted by the Ld. AR that the mandatory requirement to obtain CoD approval was dispensed with only pursuant to the subsequent judgement of the Hon’ble Supreme Court in the case of Electronics Corporation of India Ltd. Vs. Union of India & Ors. (2011) 332 ITR 58 (SC) dated 17.02.2011. It was submitted by the Ld. AR that as the department had filed the present appeal on 04.06.2008 i.e. during the period when the judgment of the Hon’ble Apex Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra) did hold the ground, therefore, the same having been filed without obta…

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)

…t was submitted by the Ld. AR that the mandatory requirement to obtain CoD approval was dispensed with only pursuant to the subsequent judgement of the Hon’ble Supreme Court in the case of Electronics Corporation of India Ltd. Vs. Union of India & Ors. (2011) 332 ITR 58 (SC) dated 17.02.2011. It was submitted by the Ld. AR that as the department had filed the present appeal on 04.06.2008 i.e. during the period when the judgment of the Hon’ble Apex Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra) did hold the ground, therefore, the same having been filed without obta…

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)

…t was submitted by the Ld. AR that the mandatory requirement to obtain CoD approval was dispensed with only pursuant to the subsequent judgement of the Hon’ble Supreme Court in the case of Electronics Corporation of India Ltd. Vs. Union of India & Ors. (2011) 332 ITR 58 (SC) dated 17.02.2011. It was submitted by the Ld. AR that as the department had filed the present appeal on 04.06.2008 i.e. during the period when the judgment of the Hon’ble Apex Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra) did hold the ground, therefore, the same having been filed without obta…

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)

…t was submitted by the Ld. AR that the mandatory requirement to obtain CoD approval was dispensed with only pursuant to the subsequent judgement of the Hon’ble Supreme Court in the case of Electronics Corporation of India Ltd. Vs. Union of India & Ors. (2011) 332 ITR 58 (SC) dated 17.02.2011. It was submitted by the Ld. AR that as the department had filed the present appeal on 04.06.2008 i.e. during the period when the judgment of the Hon’ble Apex Court in the case of Oil & Natural Gas Commission & Anr. Vs. Collector of Central Excise (supra) did hold the ground, therefore, the same having been filed without obta…

National Co-Operative Development Corporation vs. Commissioner of Income Tax-V, Delhi

C.A. No.-005105-005105 - 2009Supreme Court11 Sept 2020

Bench: HON'BLE MR. JUSTICE SANJAY KISHAN KAUL

Section 12Section 12ASection 12BSection 13Section 13(1)Section 24Section 9

…t the appeal was filed only to invite a dismissal. The object appears to be that a certificate for dismissal is obtained from the highest court so that a quietus could be put to the matter in the Government Departments. Undoubtedly, this is 15 (2011) 332 ITR 58 (SC) 16 (2018) 16 SCC 363 37 complete wastage of judicial time and in various orders of this Court it has been categorized as “certificate cases”, i.e., the purpose of which is only to obtain this certificate of dismissal. 5. The 126th Law Commission of India Report titled ‘Government and Public Sector Undertaking Litigation Policy and St…

ACIT, New Delhi vs. M/S. Container Corporation of India Ltd., New Delhi

In the result ITA No. 1364/Del/2012 for AY 2007-08 filed by the revenue is dismissed

ITA 1364/DEL/2012[2007-08]Status: DisposedITAT Delhi23 Feb 2018AY 2007-08

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Kirshnan, AdvFor Respondent: Ms. Rachna Singh, CIT DR

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B ”: NEW DELHI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 1555/Del/2012 and 1363/Del/2012 (Assessment Year: 2006-07) ACIT, Vs. Container Cooperation of India Ltd, Circle-3(1), C-3, CONCOR Bhawan, Opp Apollo New Delhi Hospital, Mathura Road, New Delhi PAN:AAACC1205A (Appellant) (Respondent) Container Cooperation of India Ltd, Vs. ACIT, C-3, CONCOR Bhawan, Opp Apollo Circle-3(1), Hospital, Mathura Road, New Delhi New Delhi PAN:AAACC1205A (Appellant) (Respondent) ACIT, Container Cooperation of India Ltd, Vs. Circle-3(1)…

Central Warehousing Corporation vs. ACIT

The appeal is dismissed

ITA - 474 / 2010HC Delhi20 Jan 2012
Section 10(29)Section 11Section 14A

…jected. #### 9. Issue No.5 - D: Whether the tribunal was right in law in admitting and adjudicating the additional grounds as such and more so during the pendency of application for COD approval?" - 10. In view of the decision of the Supreme Court in (2011) 332 ITR 58 titled *Electronics Corporation of India Ltd. vs. Union of India and Ors.*, the aforesaid issue does not survive. COD approval is not required. - 11. With the aforesaid observations, the appeal is dismissed. SANJIV KHANNA, J. Money. R.V. EASWAR, J. **JANUARY 20, 2012 sd/vld**…

Central Warehousing Corpn vs. ACIT

The appeal is dismissed

ITA/474/2010HC Delhi20 Jan 2012
Section 10(29)Section 11Section 14A

…. D: Whether the tribunal was right in law in admitting and adjudicating the additional grounds as such and more so during the pendency of application for COD approval?? . . . 10. In view of the decision of the Supreme Court in (2011) 332 ITR 58 titled Electronics Corporation of India Ltd. vs. Union of India and Ors., the aforesaid issue does not survive. COD approval is not required. . 11. With the aforesaid observations, the appeal is dismissed. . . . . . SANJIV KHANNA, J. . . . . . . . R.V. EASWAR, J. . JANUARY 20, 2012 .…