Essar Oil Ltd. v. ACIT

42 Taxmann.com 21Income Tax Appellate Tribunal2014#3589 most cited

What is Essar Oil Ltd. v. ACIT authority for?

A CBDT notification issued under section 90(3) of the Income-tax Act is clarificatory in nature and effective from April 1, 2004, the date section 90(3) was introduced.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2025.

Also referred to as

Essar Oil Ltd. v. ACIT · 42 Taxmann.com 21 · ITAT · section 90(3) · CBDT Notification No. 91/2008 · DTAA · taxability · clarificatory notification · effective date

Sections most often in play

Section 132Section 142(1)Section 153ASection 234BSection 271(1)(c)Section 69Section 163Section 143(2)

Issues it is cited on

section 90(3)section 65(b)section 65b(4)section 163section 276section 43b(a)section 2(26)section 129(1)azadi bachao andolansection 2(17)section 153b(1)section 41(2)

Judgments citing Essar Oil Ltd. v. ACIT

Rajinder Kumar, New Delhi vs. ACIT, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3624/DEL/2016[2009-10]Status: DisposedITAT Delhi12 Jun 2024AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA Nos.6743 & 6744/Del/2017 & 3623 to 3627/DEL/2016 (Assessment Years: 2006-07 to 2012-13) And ITA Nos. 6767 ,6769,7756 to 7760/Del/2017 (Assessment Years: 2006-07 to 2012-13) Rajinder Kumar, Vs. ACIT, B-5/116, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi (Appellant) (Respondent) PAN:AAAPK9260E ACIT, Vs. Rajinder Kumar, Central Circle-30, B-5/116, Safdarjung New Delhi Enclave, New Delhi (Appellant) (Respondent) PAN:AAAPK9260E Assessee by : Shri V. Sridhar…

Rajinder Kumar, New Delhi vs. ACIT, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3623/DEL/2016[2008-09]Status: DisposedITAT Delhi12 Jun 2024AY 2008-09

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA Nos.6743 & 6744/Del/2017 & 3623 to 3627/DEL/2016 (Assessment Years: 2006-07 to 2012-13) And ITA Nos. 6767 ,6769,7756 to 7760/Del/2017 (Assessment Years: 2006-07 to 2012-13) Rajinder Kumar, Vs. ACIT, B-5/116, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi (Appellant) (Respondent) PAN:AAAPK9260E ACIT, Vs. Rajinder Kumar, Central Circle-30, B-5/116, Safdarjung New Delhi Enclave, New Delhi (Appellant) (Respondent) PAN:AAAPK9260E Assessee by : Shri V. Sridhar…

ACIT, New Delhi vs. Sh. Rajinder Kumar, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3368/DEL/2016[2010-11]Status: DisposedITAT Delhi12 Jun 2024AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA Nos.6743 & 6744/Del/2017 & 3623 to 3627/DEL/2016 (Assessment Years: 2006-07 to 2012-13) And ITA Nos. 6767 ,6769,7756 to 7760/Del/2017 (Assessment Years: 2006-07 to 2012-13) Rajinder Kumar, Vs. ACIT, B-5/116, Safdarjung Enclave, Central Circle-30, New Delhi New Delhi (Appellant) (Respondent) PAN:AAAPK9260E ACIT, Vs. Rajinder Kumar, Central Circle-30, B-5/116, Safdarjung New Delhi Enclave, New Delhi (Appellant) (Respondent) PAN:AAAPK9260E Assessee by : Shri V. Sridhar…

Smt. Irvind Kaur Gujral, Jaipur vs. ITO, Ward-1(3), Jaipur

In the result, appeal of the assessee is dismissed

ITA 477/JPR/2023[2018-19]Status: DisposedITAT Jaipur09 Nov 2023AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 143(3)Section 5(1)(c)Section 90(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 477/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke Smt. Irvind Gujral ITO, Vs. S-12 Mandawa Enclave, Sirsi Ward-1(3), Road Near Metro Hospital, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABOPG 8194 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal (CA) jktLo dh vksj…

The ACIT Cir 6(3), Mumbai vs. M/S. Grasim Industries Ltd, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 3854/MUM/2006[2005-2006]Status: DisposedITAT Mumbai04 Jul 2023AY 2005-2006

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri J.D. Mistri a/wFor Respondent: Dr. Kishor Dhule
Section 142(1)Section 143(2)Section 143(3)Section 250Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3517/Mum./2006 (Assessment Year : 2005–06) Grasim Industries Ltd. (Corporate Finance Division) A–2, Aditya Birla Centre ……………. Appellant S.K. Ahire Marg, Worli Mumbai 400 030 PAN – AAACG4464B v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–6(3), Mumbai ITA no.3854/Mum./2006 (Assessment Year : 2005–06) Asstt. Commissioner of Income Tax ……………. Appellant Circle–6(3), Mumbai v/s Grasim Industries Ltd. Century Bhavan, 3rd Floor ……………. Respondent Dr. A.…

M/S. Grasim Industries Ltd., Mumbai vs. DCIT Cir - 6(3), Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 3517/MUM/2006[2005-2006]Status: DisposedITAT Mumbai04 Jul 2023AY 2005-2006

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri J.D. Mistri a/wFor Respondent: Dr. Kishor Dhule
Section 142(1)Section 143(2)Section 143(3)Section 250Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3517/Mum./2006 (Assessment Year : 2005–06) Grasim Industries Ltd. (Corporate Finance Division) A–2, Aditya Birla Centre ……………. Appellant S.K. Ahire Marg, Worli Mumbai 400 030 PAN – AAACG4464B v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–6(3), Mumbai ITA no.3854/Mum./2006 (Assessment Year : 2005–06) Asstt. Commissioner of Income Tax ……………. Appellant Circle–6(3), Mumbai v/s Grasim Industries Ltd. Century Bhavan, 3rd Floor ……………. Respondent Dr. A.…

DCIT Cir. 6 (3), Mumbai vs. M/S. Grasim Industries Ltd., Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 4337/MUM/2005[2004-2005]Status: DisposedITAT Mumbai23 Jun 2023AY 2004-2005

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri J.D. Mistri a/wFor Respondent: Dr. Kishore Dhule
Section 142(1)Section 143(2)Section 143(3)Section 250Section 43BSection 80Section 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3439/Mum./2005 (Assessment Year : 2004–05) Grasim Industries Ltd. (Corporate Finance Division) A–2, Aditya Birla Centre ……………. Appellant S.K. Ahire Marg, Worli Mumbai 400 030 PAN – AAACG4464B v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–6(3), Mumbai ITA no.4337/Mum./2005 (Assessment Year : 2004–05) Dy. Commissioner of Income Tax ……………. Appellant Circle–6(3), Mumbai v/s Grasim Industries Ltd. Century Bhavan, 3rd Floor ……………. Respondent Dr. A.B.…

M/S. Grasim Industries Ltd., Mumbai vs. DCIT CIT Cir. 6(3), Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 3439/MUM/2005[2004-2005]Status: DisposedITAT Mumbai23 Jun 2023AY 2004-2005

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri J.D. Mistri a/wFor Respondent: Dr. Kishore Dhule
Section 142(1)Section 143(2)Section 143(3)Section 250Section 43BSection 80Section 80HSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.3439/Mum./2005 (Assessment Year : 2004–05) Grasim Industries Ltd. (Corporate Finance Division) A–2, Aditya Birla Centre ……………. Appellant S.K. Ahire Marg, Worli Mumbai 400 030 PAN – AAACG4464B v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–6(3), Mumbai ITA no.4337/Mum./2005 (Assessment Year : 2004–05) Dy. Commissioner of Income Tax ……………. Appellant Circle–6(3), Mumbai v/s Grasim Industries Ltd. Century Bhavan, 3rd Floor ……………. Respondent Dr. A.B.…

DCIT Cir 6(3), Mumbai vs. M/S. Grasim Industries Ltd., Mumbai

In the result, the appeal by the Revenue is partly allowed for statistical purposes

ITA 5978/MUM/2004[2003-2004]Status: DisposedITAT Mumbai13 Jun 2023AY 2003-2004

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri J.D. Mistry a/wFor Respondent: Dr. Kishore Dhule
Section 142(1)Section 143(3)Section 250Section 43BSection 80Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.4754/Mum./2004 (Assessment Year : 2003–04) Grasim Industries Ltd. Aditya Birla Centre “A” Wing, 2nd Floor Ahire Marg ……………. Appellant Worli, Mumbai 400 025 PAN – AAACG4464B v/s Dy. Commissioner of Income Tax ……………. Respondent Range–6(3), Mumbai ITA no.5978/Mum./2004 (Assessment Year : 2003–04) Dy. Commissioner of Income Tax ……………. Appellant Circle–6(3), Mumbai v/s Grasim Industries Ltd. Aditya Birla Centre “A” Wing, 2nd Floor Ahire Marg ……………. Respondent Wor…

Grasim Industries Ltd., Mumbai vs. DCIT Range 6(3), Mumbai

In the result, the appeal by the Revenue is partly allowed for statistical purposes

ITA 4754/MUM/2004[2003-04]Status: DisposedITAT Mumbai13 Jun 2023AY 2003-04

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri J.D. Mistry a/wFor Respondent: Dr. Kishore Dhule
Section 142(1)Section 143(3)Section 250Section 43BSection 80Section 80H

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.4754/Mum./2004 (Assessment Year : 2003–04) Grasim Industries Ltd. Aditya Birla Centre “A” Wing, 2nd Floor Ahire Marg ……………. Appellant Worli, Mumbai 400 025 PAN – AAACG4464B v/s Dy. Commissioner of Income Tax ……………. Respondent Range–6(3), Mumbai ITA no.5978/Mum./2004 (Assessment Year : 2003–04) Dy. Commissioner of Income Tax ……………. Appellant Circle–6(3), Mumbai v/s Grasim Industries Ltd. Aditya Birla Centre “A” Wing, 2nd Floor Ahire Marg ……………. Respondent Wor…

Bank of India, Mumbai vs. Asst. CIT-2(1)(1), Mumbai

In the result, the appeal of the Assessing Officer is partly allowed in the terms indicated above

ITA 1767/MUM/2019[2015-16]Status: DisposedITAT Mumbai11 Dec 2020AY 2015-16
Section 115Section 11JSection 143(3)Section 90Section 90(3)

…ITA Nos: 1767 and 2048/Mum/2019 Assessment year: 2015-16 Page 1 of 37 INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘B’ BENCH, MUMBAI [Coram: Pramod Kumar, Vice President and, Amarjit Singh, Judicial Member] ITA No.: 1767/Mum/2019 Assessment year: 2015-16 Bank of India …………………….. Appellant Taxation Department, 8th floor, Star House, C 5 G Block, BKC, Bandra East, Mumbai 400 051 [PAN: AAACB0472C] Vs. Assistant Commissioner of Income Tax Circle 2(1)(1), Mumbai ………………….Respondent ITA No.: 2048/Mum/2019 Assessment year: 2015-16 Assistant Commissioner of Income Tax Circle 2(1)(1), Mumbai …………………….. Appellant Vs. Bank of India…

Johnson & Johnson P. Ltd, Mumbai vs. DCIT Ltu, Mumbai

In the result, appeal of the assessee is allowed

ITA 4253/MUM/2016[2008-09]Status: DisposedITAT Mumbai20 Dec 2019AY 2008-09

Bench: Shri R.C.Sharma & Shri Vikas Awasthydy. Commissioner Of In Come Tax Large Tax Payer Unit)-1, World Trade Centre, Centre-1, 29Th Floor, Cuffe Parade, Mumbai – 400 005 ...... Appellant

For Respondent: S/Shri Anand Mohan&Azhar Zain
Section 143(3)Section 271(1)(c)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI R.C.SHARMA, ACCOUNTANT MEMBER AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER Dy. Commissioner of In come Tax Large Tax Payer Unit)-1, World Trade Centre, Centre-1, 29th Floor, Cuffe Parade, Mumbai – 400 005 ...... Appellant Vs. M/s. Johnson & Johnson Ltd. 30, Forjett Street, Post Box No.9301, Mumbai 400 036. PAN:AAACJ0866E ..... Respondent M/s. Johnson & Johnson Ltd. 30, Forjett Street, Post Box No.9301, Mumbai 400 036. PAN:AAACJ0866E ..... Appellant Vs. Dy. Commissioner of In come Tax Large Tax Payer Unit)-1, World Trade Centre, Centre-1…

Shah Rukh Khan, Mumbai vs. CIT -40, Mumbai

In the result, appeal filed by the assessee for assessment year 2011-12 is dismissed

ITA 647/MUM/2015[2011-12]Status: DisposedITAT Mumbai29 Sept 2017AY 2011-12

Bench: Shri Rajendra, Am & Shri Ram Lal Negi, Jm आिकर अपील सं./Ita No. 647/Mum/2015 (धििाारण वर्ा / Assessment Year: 2011-12) Shri Shah Rukh Khan, Vs. The Acit, 44, Mannat, B.J. Road, Central Circle-29, Mumbai Bandra (West), Mumbai - 400050 स्थािी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahpk3293L (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) यनर्ावररती की ओर से /Assessee By : Shri Hiro Rai (Ar) राजस्व की ओर से / Revenue By : Shri Rajguru (Dr)

For Appellant: Shri Hiro Rai (AR)For Respondent: Shri Rajguru (DR)
Section 142Section 143Section 14ASection 288

…आयकर अपीलीय अधिकरण, म ुंबई न्यायपीठ ‘एल’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “L”, BENCH, MUMBAI सर्वश्री राजेन्द्र, लेखा सदस्य, एवुं , राम लाल नेगी न्यायिक सदस्य के समक्ष BEFORE SHRI RAJENDRA, AM AND SHRI RAM LAL NEGI, JM आिकर अपील सं./ITA No. 647/Mum/2015 (धििाारण वर्ा / Assessment Year: 2011-12) Shri Shah Rukh Khan, Vs. The ACIT, 44, Mannat, B.J. Road, Central Circle-29, Mumbai Bandra (West), Mumbai - 400050 स्थािी लेखा सं./जीआइआर सं./PAN/GIR No. : AAHPK3293L (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) यनर्ावररती की ओर से /Assessee by : Shri Hiro Rai (AR) राजस्व की ओर से / Revenue by : Shri Ra…