Employees’ Welfare Assn. v. Union of India

4 SCC 187Reported decision1989#2950 most cited

What is Employees’ Welfare Assn. v. Union of India authority for?

Dismissal of a Special Leave Petition (SLP) in limine does not amount to a declaration of law under Article 141 of the Constitution, nor does it confirm the view of the lower court.

40

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2000 to 2026.

Also referred to as

Supreme Court Employees' Welfare Assn. v. Union of India · 1989 4 SCC 187 · dismissal of SLP · Article 136 · Article 141 · non-speaking order · doctrine of merger · no law laid down

Sections most often in play

Section 148Section 147Section 144BSection 151ASection 151Section 10(37)Section 143(3)Section 145A(b)

Issues it is cited on

section 141section 282a(1)doctrine of mergersection 194lasection 145a(b)section 145bsection 45(5)non-speaking ordersection 57(iv)section 56(2)(viii)section 151asection 10(37)

Judgments citing Employees’ Welfare Assn. v. Union of India

Vlspl 136 Vangloor Paccs, Vellore vs. ITO, Ward-1, Vellore

In the result, appeal filed by the assessee is allowed in terms above

ITA 2609/CHNY/2025[2019-20]Status: DisposedITAT Chennai26 Nov 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2609/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 V. Vlspl 136 Vangloor Primary The Ito, Agricultural Coop. Credit Society, Ward-1, Vlspl 136 Vangloor Pacb, Vellore. Walajapet, Vellore-632 513. [Pan: Aabav 0564 E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. J. Saravanan, AdvocateFor Respondent: Ms. R. Anitha, Addl.CIT
Section 144BSection 147Section 148

…in it was observed as under:- “9.27. It is a well-settled principle of law emerging from a catena of decisions of this Court, including Supreme Court Employees’ Welfare Assn. V. Union of India [Supreme Court Employees’ Welfare Assn. V. Union of India, (1989) 4 SCC 187, paras 22 and 23 : 1989 SCC (L&S) 569] and State of Punjab v. Davinder Pal Singh Bhullar [State of Punjab v. Davinder Pal Singh Bhullar, (2011) 14 SCC 770, paras 112 and 113 : (2012) 4 SCC (Civ) 1034 : (2012) 4 SCC (Cri) 496 : (2014) 1 SCC (L&S) 208] , that the dismissal of an SLP in limine simply implies that the case before this Court was not con…

Dicto Dino Raj Dennis, Kodimunai, Kalkulam vs. Income Tax Officer, Ward - 1, Nagercoil, Income Tax Office

In the result, appeal filed by the assessee is allowed in terms above

ITA 2561/CHNY/2025[2015-2016]Status: DisposedITAT Chennai26 Nov 2025AY 2015-2016

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2561/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16 V. Dicto Dino Raj Dennis, The Ito, No.4/218, Anbiyam-23, Kodimunai, Ward-(1), Kodimunai Post, Kalkulam Taluka, Nagercoil. Kanyakumari-629 251. [Pan: Brlpd 0629 M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. T. Vasudevan, AdvFor Respondent: Ms. R. Anitha, Addl.CIT
Section 144BSection 147Section 148

…in it was observed as under:- “9.27. It is a well-settled principle of law emerging from a catena of decisions of this Court, including Supreme Court Employees’ Welfare Assn. V. Union of India [Supreme Court Employees’ Welfare Assn. V. Union of India, (1989) 4 SCC 187, paras 22 and 23 : 1989 SCC (L&S) 569] and State of Punjab v. Davinder Pal Singh Bhullar [State of Punjab v. Davinder Pal Singh Bhullar, (2011) 14 SCC 770, paras 112 and 113 : (2012) 4 SCC (Civ) 1034 : (2012) 4 SCC (Cri) 496 : (2014) 1 SCC (L&S) 208] , that the dismissal of an SLP in limine simply implies that the case before this Court was not con…

Palaniyappan Loganathan, Salem vs. ITO, Ward-1(2), Salem

In the result, appeal filed by the assessee is allowed in terms above

ITA 2549/CHNY/2025[2017-18]Status: DisposedITAT Chennai26 Nov 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2549/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 V. Palaniyappan Loganathan, The Ito, 5/95, South Street, Ward-1(2), Navalur Attur, Salem. Salem-636 116. [Pan: Aqjpl 5540 P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.T. S. LakshmiFor Respondent: Ms. R. Anitha, Addl.CIT
Section 144BSection 147Section 148

…in it was observed as under:- “9.27. It is a well-settled principle of law emerging from a catena of decisions of this Court, including Supreme Court Employees’ Welfare Assn. V. Union of India [Supreme Court Employees’ Welfare Assn. V. Union of India, (1989) 4 SCC 187, paras 22 and 23 : 1989 SCC (L&S) 569] and State of Punjab v. Davinder Pal Singh Bhullar [State of Punjab v. Davinder Pal Singh Bhullar, (2011) 14 SCC 770, paras 112 and 113 : (2012) 4 SCC (Civ) 1034 : (2012) 4 SCC (Cri) 496 : (2014) 1 SCC (L&S) 208] , that the dismissal of an SLP in limine simply implies that the case before this Court was not con…

Sundaram Yesuraja Sunil, Chennai vs. ITO, Non Corprate Ward 9(1), Chennai

In the result, appeal filed by the assessee is allowed in terms above

ITA 2545/CHNY/2025[2018-19]Status: DisposedITAT Chennai26 Nov 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2545/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 V. Sundaram Yesuraja Sunil, The Ito, Dr.No.1/10, Non-Corporate Ward-9(1), Kovur Vaithyanathan Street, Chennai. Chintadripet, Chennai-600 002. [Pan: Gedps 3793 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr. Girish Kumar. S, Advocate ""थ" की ओर से /Respondent By : Ms.R. Anitha, Addl.Cit : सुनवाईक"तारीख/Date Of Hearing 18.11.2025 घोषणाक"तारीख /Date Of Pronouncement : 26.11.2025

For Appellant: Mr. Girish Kumar. SFor Respondent: Ms.R. Anitha, Addl.CIT
Section 144BSection 147Section 148

…in it was observed as under:- “9.27. It is a well-settled principle of law emerging from a catena of decisions of this Court, including Supreme Court Employees’ Welfare Assn. V. Union of India [Supreme Court Employees’ Welfare Assn. V. Union of India, (1989) 4 SCC 187, paras 22 and 23 : 1989 SCC (L&S) 569] and State of Punjab v. Davinder Pal Singh Bhullar [State of Punjab v. Davinder Pal Singh Bhullar, (2011) 14 SCC 770, paras 112 and 113 : (2012) 4 SCC (Civ) 1034 : (2012) 4 SCC (Cri) 496 : (2014) 1 SCC (L&S) 208] , that the dismissal of an SLP in limine simply implies that the case before this Court was not con…

Sathiskumar, Namakkal vs. ITO, Ward 1, Tiruchengode

In the result, appeal filed by the assessee is allowed in terms above

ITA 2537/CHNY/2025[2019-20]Status: DisposedITAT Chennai26 Nov 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2537/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 V. Sathishkumar, The Ito, 1/126, Senkuttaipalayam Ward-1, Seerampalayam Post, Tiruchengode. Samayasangali Agraharam, Tiruchengode, Namakkal-638 008. [Pan: Ggwps 7474 C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Girish Kumar. SFor Respondent: Ms.R. Anitha, Addl.CIT
Section 144BSection 147Section 148

…in it was observed as under:- “9.27. It is a well-settled principle of law emerging from a catena of decisions of this Court, including Supreme Court Employees’ Welfare Assn. V. Union of India [Supreme Court Employees’ Welfare Assn. V. Union of India, (1989) 4 SCC 187, paras 22 and 23 : 1989 SCC (L&S) 569] and State of Punjab v. Davinder Pal Singh Bhullar [State of Punjab v. Davinder Pal Singh Bhullar, (2011) 14 SCC 770, paras 112 and 113 : (2012) 4 SCC (Civ) 1034 : (2012) 4 SCC (Cri) 496 : (2014) 1 SCC (L&S) 208] , that the dismissal of an SLP in limine simply implies that the case before this Court was not con…

Thurapsha Syed Ibrahim, Tirunelveli vs. ITO, Ward-4, Tirunelveli

In the result, appeal filed by the assessee is allowed in terms above

ITA 1884/CHNY/2025[2018-19]Status: DisposedITAT Chennai26 Nov 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1884/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 V. Thurapsha Syed Ibrahim, The Ito, No.6/16, Pallivasal Street, Ward-4, Vedampudur, Aiyampuram P.O., Tirunelveli. Tirunelveli – 627 805. [Pan: Abepi 2962E] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 144BSection 147Section 148Section 148ASection 151

…आयकर अपीलीय अिधकरण, ’ सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1884/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 v. Thurapsha Syed Ibrahim, The ITO, No.6/16, Pallivasal Street, Ward-4, Vedampudur, Aiyampuram P.O., Tirunelveli. Tirunelveli – 627 805. [PAN: ABEPI 2962E] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Shri Anandd Babunath, FCA : Ms. R. Anitha, Addl. CIT ""यथ" क"…

Sudha, Tirunelveli vs. ITO, Ward-4, Tirunelveli

In the result, appeal filed by the assessee is allowed in terms above

ITA 2360/CHNY/2025[2018-19]Status: DisposedITAT Chennai27 Oct 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2360/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 V. Sudha, The Ito, 4-254, Panchayat Street, Ward-4, Avaraikulam, Tirunelveli. Radhapuram, Tirunelveli-627 133. [Pan: Gbtps 0255 K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: NoneFor Respondent: Mr.Krishna Murthy AT, JCIT
Section 144BSection 147Section 148Section 148ASection 250

…in it was observed as under:- “9.27. It is a well-settled principle of law emerging from a catena of decisions of this Court, including Supreme Court Employees’ Welfare Assn. V. Union of India [Supreme Court Employees’ Welfare Assn. V. Union of India, (1989) 4 SCC 187, paras 22 and 23 : 1989 SCC (L&S) 569] and State of Punjab v. Davinder Pal Singh Bhullar [State of Punjab v. Davinder Pal Singh Bhullar, (2011) 14 SCC 770, paras 112 and 113 : (2012) 4 SCC (Civ) 1034 : (2012) 4 SCC (Cri) 496 : (2014) 1 SCC (L&S) 208] , that the dismissal of an SLP in limine simply implies that the case before this Court was not con…

Pichaimani Gunasundari, Kancheepuram vs. ITO, Nc-22(1), Tambaram

In the result, appeal filed by the assessee is allowed in terms above

ITA 2333/CHNY/2025[2019-20 ]Status: DisposedITAT Chennai27 Oct 2025

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2333/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20 V. Pichaimani Gunasundari, The Ito, No.65, Saratha Flats, Non-Corporate Ward-22(1), Ganapathi Nagar, Tambaram. 4Th Street, Urapakkam, Kancheepuram-603 210. [Pan: Cqgpg 6518 M] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.N. Arjunraj, AdvocateFor Respondent: Mr.Krishna Murthy AT, JCIT
Section 147Section 148Section 148ASection 250(6)Section 69Section 69A

…in it was observed as under:- “9.27. It is a well-settled principle of law emerging from a catena of decisions of this Court, including Supreme Court Employees’ Welfare Assn. V. Union of India [Supreme Court Employees’ Welfare Assn. V. Union of India, (1989) 4 SCC 187, paras 22 and 23 : 1989 SCC (L&S) 569] and State of Punjab v. Davinder Pal Singh Bhullar [State of Punjab v. Davinder Pal Singh Bhullar, (2011) 14 SCC 770, paras 112 and 113 : (2012) 4 SCC (Civ) 1034 : (2012) 4 SCC (Cri) 496 : (2014) 1 SCC (L&S) 208] , that the dismissal of an SLP in limine simply implies that the case before this Court was not con…

Shri Kaali Textile, Chennai vs. ITO Non Corporate Ward 12(4), Chennai

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

ITA 993/CHNY/2018[2013-14]Status: DisposedITAT Chennai28 Mar 2022AY 2013-14

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manoj Kumar Aggarwal, Hon’Bleआयकरअपीलसं./Ita No.993/Chny/2018 िनधा"रणवष"/Assessment Year: 2013-14

For Appellant: NoneFor Respondent: Mr.G.Johnson, Addl.CIT
Section 143(3)Section 194CSection 200Section 40

…Court in limine. However, that would not amount to confirming the view of the Allahabad High Court (See V.M. Salgaocar& Bros. (P) Ltd. v. Commissioner of Income Tax, (2000) 243 ITR 383 and Supreme Court Employees Welfare Association v. Union of India, (1989) 4 SCC 187. 6. In view of the above, respectfully following the above case laws, we find that non-deduction of TDS will attract the provisions of Sec.40(a)(ia) of the Act. Therefore, we find no infirmity in the orders of the AO & the Ld.CIT(A) and hence, the appeal filed by the assessee is dismissed. 7. In the result, the appeal filed by the assessee is di…

The Pr.Commissioner of Income Tax vs. Sri Koundinya Educational Society

ITTA/179/2019HC Andhra Pradesh29 Oct 2019

Bench: C.PRAVEEN KUMAR,CHEEKATI MANAVENDRANATH ROY

…MSM,J and DVSS,J W.P.Nos.13203 of 2020 & batch 3 1. (2003) 6 SCC 697 2. (2007) 3 SCC 700 3. (1985) 1 SCC 162 4. 1985 (Supp) SCC 607 5. AIR 1982 SC 1106 6. (2001) 7 SCC 126 7. (2004) 5 SCC 729 8. (2013) 14 SCC 685 9. AIR 1988 SC 1681 10. (1989) 4 SCC 187 11. (1989) 4 SCC 244 12. (1848) CB 895, 917-918 13. (1894) 1 Mans 218 14. (1906) AC 254 15. (ILR (1977) 2 Delhi 649 16. AIR 2014 SC 1 17. (2010) 11 SCC 186 18. (1996) 6 SCC 22 19. 2020 Latest Caselaw 357 SC 20. AIR 1975 SC 1121 21. (2009) 8 SCC 520 22. (2008) 8 SCC 172 23. 2000 (6) SCC 293 24. AIR 1997 SC 1125 25. (2000) 3 Supreme C…

DCIT 14(1)(2), Mumbai vs. Chemical Process Piping P.Ltd, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1503/MUM/2016[2010-11]Status: DisposedITAT Mumbai24 Jul 2018AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Dcit 14(1)(2) Vs. M/S. Chemical Process Room No.470, 4Th Floor Piping Pvt. Ltd., Aayakar Bhavan Cpe Plots, Bsd Marg Maharshikarve Road Off. Sion Trombay Road Mumbai – 400 020 Govandi, Mumbai – 400 088 Pan/Gir No. Aaccc6212D Appellant) .. Respondent)

Section 143(3)Section 195Section 40Section 9Section 9(2)

…s not confirm the view of the Allahabad High Court. As held by the Supreme Court in V.M, Salgaocar & Bros. (P) Ltd., etc. Vs. Commissioner of Income Tax, etc. (2000) 243 ITR 383 (SC) and in Supreme Court Employees Welfare Association vs. Union of India (1989) 4 SCC 187, when an SLP is summarily dismissed under . Article 136 of the Constitution, the Court does not lay down any law and that the dismissal of an SLP in limine by a non speaking order does " not justify any inference that the contentions raised on the merits of the case have been rejected. iii) The appellant's another alternate claim was that the CBDT…

ACIT, Chennai vs. Eskay Designs, Chennai

In the result, the appeal filed by the Revenue is partly allowed

ITA 247/CHNY/2017[2012-13]Status: DisposedITAT Chennai28 Feb 2018AY 2012-13

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No. 247/Mds/2017 "नधा"रण वष"/Assessment Year:2012-13 The Assistant Commissioner Of M/S. Eskay Designs, No. 25, 1St Street, Cenotaph Road, Income Tax, Non-Corporate Circle 3, Vs. 121, Mahatma Gandhi Road, Teynampet, Chennai 600 018. Nungambakkam, Chennai 600 034. [Pan:Aaafe1480C] (Appellant) (Respondent) अपीलाथ" क" ओर से / Appellant By : Mrs. S. Vijayaprabha, Jcit ""यथ" क" ओर से/Respondent By : Shri K. Ravi, Advocate सुनवाई क" तार"ख/ Date Of Hearing : 07.02.2018 घोषणा क" तार"ख /Date Of Pronouncement : 28.02.2018 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 4, Chennai Dated 31.10.2016 Relevant To The Assessment Year 2012-13. The First Issue Raised In The Appeal Of The Revenue Is That The Ld. Cit(A) Erred In Directing To Assess The Rental Income Received By The Assessee On Sub-Letting Of Its Leased Out Properties Under The Head “Income From House Property” & The Second Issue Is That The Ld. Cit(A) Erred In Directing To Allow The Expenses If They Are Paid As On 2

For Appellant: Mrs. S. Vijayaprabha, JCITFor Respondent: Shri K. Ravi, Advocate
Section 27Section 40

…Court in limine. However, that would not amount to confirming the view of the Allahabad High Court (See V.M. Salgaocar & Bros. (P) Ltd. v. Commissioner of Income Tax, (2000) 243 ITR 383 and Supreme Court Employees Welfare Association v. Union of India, (1989) 4 SCC 187. 18) In view of the aforesaid discussion, we hold that the view taken by the High Courts of Punjab & Haryana, Madras and Calcutta is the correct view and the judgment of the Allahabad High Court in CIT v. Vector Shipping Services (P) Ltd., (2013) 357 ITR 642 did not decide the question of law correctly. Thus, insofar as the judgment of the Allahaba…

Smt.Anuradha Sripathy, Bangalore vs. Commissioner of Income Tax, Bangalore

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

ITA 1748/BANG/2016[2009-2010]Status: DisposedITAT Bangalore17 Jan 2018AY 2009-2010

Bench: Shri Inturi Rama Rao & Shri Lalit Kumarsmt.Anuradha Sripathy, No.288, 10 D Main, Jayanagar 5Th Block, Bengaluru. … Appellant Vs. The Commissioner Of Income-Tax(Appeals)-7, Bengaluru. … Respondent

For Appellant: Shri S.Krishnaswamy, CAFor Respondent: Shri M.K.Biju, JCIT(DR)
Section 143(3)Section 263oSection 40

…this Court in limine. However, that would not amount to confirming the view of the Allahabad High Court (See V.M. Salgaocar & Bros. (P.) Ltd. v. CIT [2000] 243 ITR 383/110 Taxman 67 (SC) and Supreme Court Employees Welfare Association v. Union of India [1989] 4 SCC 187 . 18. In view of the aforesaid discussion, we hold that the view taken by the High Courts of Punjab & Haryana, Madras and Calcutta is the correct view and the judgment of the Allahabad High Court in Vector Shipping Services (P) Ltd. (supra) did not decide the question of law correctly. Thus, insofar as the judgment of the Allahabad High Court is co…

Jitendra Kumar Gupta, Bharatpur vs. JCIT, Bharatpur

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

ITA 214/JPR/2016[2011-12]Status: DisposedITAT Jaipur09 Jan 2018AY 2011-12

Bench: Or During The Course Of Hearing.” Shri Jitendra Kumar Gupta Vs. Jcit, Bharatpur

For Appellant: Shri Rajendra Agarwal (C.A.)For Respondent: Shri P. R. Meena (Addl.CIT)
Section 194HSection 40a

…this Court in limine. However, that would not amount to confirming the view of the Allahabad High Court (See V.M. Salgaocar & Bros. (P.) Ltd. v. CIT [2000] 243 ITR 383/110 Taxman 67 (SC) and Supreme Court Employees Welfare Association v. Union of India [1989] 4 SCC 187 . 18. In view of the aforesaid discussion, we hold that the view taken by the High Courts of Punjab & Haryana, Madras and Calcutta is the correct view and the judgment of the Allahabad High Court in Vector Shipping Services (P) Ltd. (supra) did not decide the question of law correctly. Thus, insofar as the judgment of the Allahabad High Court is co…

Roopam P. Bhartiya, Mumbai vs. ITO 14(3)(4), Mumbai

ITA 4537/MUM/2016[2011-12]Status: DisposedITAT Mumbai29 Sept 2017AY 2011-12

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.4537/Mum/2016 ("नधा"रण वष" / Assessment Year : 2011-12) Shri Roopam P. Bhartiya, Income Tax Officer – बनाम/ 146, Krishna Bhavan, 14(3)(4), V. 2 Nd Floor, Mumbai. Room No. 15, Dr. Vighas Street, Kalbadevi Road, Mumbai – 400 002. "थायी लेखा सं./Pan : Adxpb 6346A (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Appellant: Shri Piyush ChhajedFor Respondent: Shri M.C.Omi Ningshen,DR
Section 143(3)Section 40

…आयकर अपील"य अ"धकरण “H” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.4537/Mum/2016 ("नधा"रण वष" / Assessment Year : 2011-12) Shri Roopam P. Bhartiya, Income Tax Officer – बनाम/ 146, Krishna Bhavan, 14(3)(4), v. 2 nd floor, Mumbai. Room No. 15, Dr. Vighas Street, Kalbadevi Road, Mumbai – 400 002. "थायी लेखा सं./PAN : ADXPB 6346A (अपीलाथ" /Appellant) .. (""यथ" / Respondent) Assessee by : Shri Piyush Chhajed Revenue by : Shri M.C.Omi Ningshen,DR सुनवाई क" तार"ख /Date of Hearin…

Krishnamurthy Srinivasan, Chennai vs. ACIT, Chennai

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

ITA 3396/CHNY/2016[2012-13]Status: DisposedITAT Chennai12 Jul 2017AY 2012-13

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.3396/Mds/2016 "नधा"रण वष"/Assessment Year:2012-13 Shri Krishnamurthy Srinivasan, The Assistant Commissioner Of No. 1C, Vanagaram Road, Athipet, Vs. Income Tax, Ambattur Industrial Estate, Ambattur, Non Corporate Circle 7(1), Chennai 600 058. Chennai. [Pan:Bbkps4428J] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri D. Anand, Advocate ""यथ" क" ओर से/Respondent By : Shri S. Mohamed Mustafa, Jcit सुनवाई क" तार"ख/ Date Of Hearing : 25.05.2017 घोषणा क" तार"ख /Date Of Pronouncement : 12.07.2017 आदेश /O R D E R Per Duvvuru Rl Reddy: This The Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 7, Chennai, Dated 17.10.2016 Relevant To The Assessment Year 2012-13. The Only Effective Ground Raised By The Assessee Is That The Ld. Cit(A) Has Erred In Confirming The Disallowance Of ₹.75,66,470/- Made Under Section 40(A)(Ia) Of The Income Tax Act, 1961 [“Act” In Short].

For Appellant: Shri D. Anand, AdvocateFor Respondent: Shri S. Mohamed Mustafa, JCIT
Section 143(2)Section 143(3)Section 194Section 201(1)Section 40Section 44A

…Court in limine. However, that would not amount to confirming the view of the Allahabad High Court (See V.M. Salgaocar & Bros. (P) Ltd. v. Commissioner of Income Tax, (2000) 243 ITR 383 and Supreme Court Employees Welfare Association v. Union of India, (1989) 4 SCC 187. 18) In view of the aforesaid discussion, we hold that the view taken by the High Courts of Punjab & Haryana, Madras and Calcutta is the correct view and the judgment of the Allahabad High Court in CIT v. Vector Shipping Services (P) Ltd., (2013) 357 ITR 642 did not decide the question of law correctly. Thus, insofar as the judgment of the Allahaba…

Satish N vs. State of Karnataka

WP/30917/2016HC Karnataka10 Nov 2016

Bench: The Hon’Ble Mr. Justice Raghvendra S. Chauhan

…buttress this plea, the learned Senior Counsel has relied on the cases of State of T. N. and Another v. P. Krishnamurthy and Others [ (2006) 4 SCC 517 ], and Supreme Court Employees' Welfare Assn. v Union of India [ (1989) 4 SCC 187 ]. 29. However, on the other hand, Mr. A. S. Ponnanna, the learned Additional Advocate General, and Mr. S.S. Naganand, the learned Senior Counsel for the Association of Radio Taxis, submit that the scope of judicial review of delegated legislation is extremely limited. Relying on the cases of Directorate of Film Festivals and Others v.…

Pr. Commissioner of Income Tax (Central-1) vs. Late Shri Sudhir Sareen

ITA/284/2015HC Delhi06 Jul 2015

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 375

…1984) 4 SCC 27. [See paragraph 21 at pages 49 - 50.] (iii) Shri Sitaram Sugar Co. Ltd. & Anr. v. Union of India & Ors., (1990) 3 SCC 223. [See paragraph 47 at page 251.] (iv) Supreme Court Employees' Welfare Association v. Union of India & Anr., (1989) 4 SCC 187. 138.1. The classification, as is well established, should have a "causal connection" between what is sought to be classified and the object of the provision or, the statute. Over-emphasis on the classification test bears the risk of giving precedence to form over substance. The following observations made by Hon'ble Dr Justice D.Y. Chandrachu…

Pernod Ricard India(P) Ltd vs. Commr.of Customs, Icd Tughlakabad

In the result, the appeal preferred by the importer-

C.A. No.-005840-005840 - 2008Supreme Court26 Jul 2010
Section 111Section 130ESection 18(2)Section 28

…go into the issue about the appropriateness of Rule 6, with the result that the finding of the Commissioner in his order passed pursuant to Tribunal’s earlier order dated 29th August 2003, regarding applicability of Rule 6 remained undisturbed 4 (1989) 4 SCC 187 and in fact attained finality, in as much as, the appellant did not question the correctness of the remand order passed by the Tribunal on 29th June 2005. Keeping in mind the factual scenario, we are of the opinion that the Tribunal erred in re-opening and examining afresh the question as to whether or not the value of CAB c…

M. Salgaocar & Bors. Vs Commissioner of Income Tax

Accordingly Civil Appeal No. 657 of 1994 is allowed and Civil Appeal Nos

C.A. No.-000657-000657 - 1994Supreme Court10 Apr 2000
For Respondent: COMMISSIONER OF INCOME TAX ETC
Section 17(2)Section 256(1)Section 256(2)Section 36Section 40ASection 40A(5)

…136. When appeal is dismissed order of the High Court is merged with that of the Supreme Court. We quote the following paragraph from the judgment of this Court in the case of Supreme Court Employee’s Welfare Association v. Union of India and Another, [1989] 4 SCC 187 : "22. It has been already noticed that the special leave petitions filed on behalf of the Union of India against the said judgments of the Delhi High Court were summarily dismissed by this Court. It is now a well settled principle of law that when a special leave petition is summarily dismissed under Article 136 of the Constitution, by such dismis…