Gadodia Swadeshi Stores v. Commissioner of Income Tax, Punjab

12 ITR 385Reported decision1944#8702 most cited

What is Gadodia Swadeshi Stores v. Commissioner of Income Tax, Punjab authority for?

Circulars and instructions issued by the Board are binding on income tax officers, but not on assessees or appellate authorities. Some courts have held that circulars are binding on the Revenue.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2011 to 2024.

Also referred to as

Gadodia Swadeshi Stores v. CIT · section 4(3) · section 11(4) · binding circulars · CBDT instructions · departmental officers · assessees · appellate authorities · revenue

Issues it is cited on

section 4(3)section 11(4)section 61section 60section 11(4a)section 260section 260asection 11(1)section 2(15)section 26section 12section 12a

Judgments citing Gadodia Swadeshi Stores v. Commissioner of Income Tax, Punjab

Economic Explosives Limited, Nagpur vs. National E Assessment Centre, New Delhi

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 242/NAG/2023[2018-19]Status: DisposedITAT Nagpur09 Sept 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 142(1)Section 143(2)

…ons: In the following decisions courts have held that the orders instruction, etc., issued by the Board are binding on the officer of the department and not on assessees or appellate authorities: (148 ITR 149) (Cal); (205 ITR 589) (AP); (147 ITR 332) (Mad); (12 ITR 385) (La); (16 ITR 325) (P); (16 ITR 433 ) (Mag); (17 ITR 426) (Cal); (23 ITR 87) ( SC); (45 ITR 107); Economic Explosives Ltd. ITA no.177/Nag./2022 ITA no.242/Nag./2023 (95 ITR 151) (Del); (102 ITR 622) (Mad); (136 ITR 645) (Del); (143 ITR 29) (Ker); (163 ITR 659) (Karn.); (179 ITR 283) (P&H); and (230 ITR 622) (Karn.). In the following decisions cou…

Economic Explosives Limited, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 1 (2), Nagpur

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 177/NAG/2022[2017-18]Status: DisposedITAT Nagpur09 Sept 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 142(1)Section 143(2)

…ons: In the following decisions courts have held that the orders instruction, etc., issued by the Board are binding on the officer of the department and not on assessees or appellate authorities: (148 ITR 149) (Cal); (205 ITR 589) (AP); (147 ITR 332) (Mad); (12 ITR 385) (La); (16 ITR 325) (P); (16 ITR 433 ) (Mag); (17 ITR 426) (Cal); (23 ITR 87) ( SC); (45 ITR 107); Economic Explosives Ltd. ITA no.177/Nag./2022 ITA no.242/Nag./2023 (95 ITR 151) (Del); (102 ITR 622) (Mad); (136 ITR 645) (Del); (143 ITR 29) (Ker); (163 ITR 659) (Karn.); (179 ITR 283) (P&H); and (230 ITR 622) (Karn.). In the following decisions cou…

Assistant Commissioner of Income Tax (Exemptions) vs. Ahmedabad Urban Development Authority

C.A. No.-021762-021762 - 2017Supreme Court19 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

…e purposes of the institution and- (a) the business is carried on in the course of the carrying out of a primary purpose of the institution, or (b) the work in connection with the business is mainly carried on by beneficiaries of the institution” 6 (1944) 12 ITR 385 7 charitable institutions which were not held under trust and not to such business as was itself held under trust or was conducted by or on behalf of such charitable or religious institutions as were held under trust. If it was intended to narrow down the scope of clause (1) so as to withdraw the exemption enjoyed by a business held under…

Taurian Iron & Steel Co. P.Ltd, Mumbai vs. Addl CIT RG 4(3), Mumbai

In the result, appeal of the assessee is partly allowed, in terms indicated hereinabove

ITA 5920/MUM/2012[2008-09]Status: DisposedITAT Mumbai16 Sept 2016AY 2008-09
For Appellant: Shri K.B.DesaiFor Respondent: Shri N.K.Chand
Section 143(3)Section 250(6)

…following judgments: (i). CIT Vs. K. Srinivasan and K. Gopalan (23 ITR 87)(SC) (ii). CWT, Central Vs. Balbhadradas Bangur(148 ITR 149)(Cal). (iii). CIT Vs. 0.M.S.S. Sankaralinga Nadar & Co. (147 ITR 332)(Mad). (iv). Charitable Gadodia Swadeshi Stores Vs. CIT (12 ITR 385)(Lahore) (v). CIT Vs. Raja Bahadur Kamakhaya Narayan Singh (16 ITR 325) (Privy council). (vi). Beohar Singh Raghubir Singh Vs. CIT (16 ITR 433)(Nag). (vii). Comm. Of Agri. Income tax Vs.Raja Jagdish Chandra Dhabal (171TR 426)(Cal). (viii). S.D Sharma Vs. CIT (45 ITR 107 )(Mah). (ix). Delhi Flour Mills Co. Ltd. Vs. CIT (95 ITR 151)(Del). (x). A.L.A…

CIT vs. Mehta Charitable Prajnalaya Trust

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA/1050/2011HC Delhi20 Nov 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 1Section 260A

…uld apply even to a case where a business was held under trust was answered in the negative in several authoritative pronouncements starting from the judgment of the Lahore High Court in Gadodia Swadeshi Stores v. Commissioner of Income Tax, Punjab, (1944) 12 ITR 385. The • general provision under Section 4(3)(1) of the 1922 Act exempted income derived from property held under trust from taxation. However, section 4(3)(ia) provided that any income derived from a business carried on dnbehalf of a religious or charitable trust would be entitled to exerption only if the business was carried on in the course…

CIT vs. Mehta Charitable Prajnalaya Trust

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA/1051/2011HC Delhi20 Nov 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 1Section 260A

…uld apply even to a case where a business was held under trust was answered in the negative in several authoritative pronouncements starting from the judgment of the Lahore High Court in Gadodia Swadeshi Stores v. Commissioner of Income Tax, Punjab, (1944) 12 ITR 385. The • general provision under Section 4(3)(1) of the 1922 Act exempted income derived from property held under trust from taxation. However, section 4(3)(ia) provided that any income derived from a business carried on dnbehalf of a religious or charitable trust would be entitled to exerption only if the business was carried on in the course…

Director of Income Tax Exemptions vs. Mehta Charitable Prajnalay Trust

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA/770/2011HC Delhi20 Nov 2012

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.V.EASWAR

Section 1Section 260A

…uld apply even to a case where a business was held under trust was answered in the negative in several authoritative pronouncements starting from the judgment of the Lahore High Court in Gadodia Swadeshi Stores v. Commissioner of Income Tax, Punjab, (1944) 12 ITR 385. The • general provision under Section 4(3)(1) of the 1922 Act exempted income derived from property held under trust from taxation. However, section 4(3)(ia) provided that any income derived from a business carried on dnbehalf of a religious or charitable trust would be entitled to exerption only if the business was carried on in the course…

CIT vs. Mehta Charitable Prajnalaya Trust

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA - 1051 / 2011HC Delhi20 Nov 2012
Section 1Section 260A

…uld apply even to a case where a business was held under trust was answered in the negative in several authoritative pronouncements starting from the judgment of the Lahore High Court in Gadodia Swadeshi Stores v. Commissioner of Income Tax, Punjab, (1944) 12 ITR 385. The • general provision under Section 4(3)(1) of the 1922 Act exempted income derived from property held under trust from taxation. However, section 4(3)(ia) provided that any income derived from a business carried on dnbehalf of a religious or charitable trust would be entitled to exerption only if the business was carried on in the course…

CIT vs. Mehta Charitable Prajnalaya Trust

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA - 1050 / 2011HC Delhi20 Nov 2012
Section 1Section 260A

…uld apply even to a case where a business was held under trust was answered in the negative in several authoritative pronouncements starting from the judgment of the Lahore High Court in Gadodia Swadeshi Stores v. Commissioner of Income Tax, Punjab, (1944) 12 ITR 385. The • general provision under Section 4(3)(1) of the 1922 Act exempted income derived from property held under trust from taxation. However, section 4(3)(ia) provided that any income derived from a business carried on dnbehalf of a religious or charitable trust would be entitled to exerption only if the business was carried on in the course…

Commissioner of Income Tax vs. Mehta Charitable Prajnalay Trust

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA - 18 / 2004HC Delhi20 Nov 2012
Section 1Section 260A

…uld apply even to a case where a business was held under trust was answered in the negative in several authoritative pronouncements starting from the judgment of the Lahore High Court in Gadodia Swadeshi Stores v. Commissioner of Income Tax, Punjab, (1944) 12 ITR 385. The • general provision under Section 4(3)(1) of the 1922 Act exempted income derived from property held under trust from taxation. However, section 4(3)(ia) provided that any income derived from a business carried on dnbehalf of a religious or charitable trust would be entitled to exerption only if the business was carried on in the course…

Commissioner of Income Tax vs. Mehta Charitable Prajnalay Trust

Inasmuch as all that is required is for the settler of the trust to declare that the

ITA/309/2003HC Delhi20 Nov 2012
Section 11Section 260A

…uld apply even to a case where a business was held under trust was answered in the negative in several authoritative pronouncements starting from the judgment of the Lahore High Court in Gadodia Swadeshi Stores v. Commissioner of Income Tax, Punjab, (1944) 12 ITR 385. The general provision under Section 4(3)(i) of the 1922 Act exempted income derived from property held under trust from taxation. However, section 4(3)(ia) provided that any income derived from a business carried on on behalf of a religious or charitable trust would be entitled to exemption only if the business was carried on in the course…

Commissioner of Income Taxd vs. M/sA., Venjkatarao AND Others

ITTA/309/2003HC Telangana21 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

Gadodia Swadeshi Stores v. Commissioner of Income Tax, Punjab (12 ITR 385) — Cited in 12 Judgments | BharatTax