Gammon India Ltd. v. Commissioner of Customs

306 ITR 271High Court#11471 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 143(3)Section 10(37)Section 145A(b)Section 147Section 148Section 151Section 263Section 56(2)(viii)

Issues it is cited on

section 141section 282a(1)section 194lasection 145a(b)section 145bsection 45(5)section 57(iv)section 56(2)(viii)section 10(37)doctrine of mergerenhanced compensationsection 197

Judgments citing Gammon India Ltd. v. Commissioner of Customs

Sh. Randhir Singh, Sirsa vs. PCIT Rohtak, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 494/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh24 Feb 2026AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…ed judicial discipline which states that, another Division Bench of the same strength could not take a view contrary to an existing view unless the same is referred to a Larger Bench for adjudication. This submission is supported by the following judgments a) 306 ITR 271 (Delhi) DLF Universal Ltd. vs. CIT b) 186 ITR 722 (SC) Union of India and Or. Vs. Paras Laminates Pvt. Ltd. c) 212 ITR 395 (SC) Assistant Controller of Estate Duty vs. Smt. V. Devaki Ammal 18 Thus, it is submitted that the conditions or the factors enabling the learned PCIT to invoke his jurisdiction u/s 263 have not been satisfied. It is submitt…

Surjeet Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 488/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…ed judicial discipline which states that, another Division Bench of the same strength could not take a view contrary to an existing view unless the same is referred to a Larger Bench for adjudication. This submission is supported by the following judgments a) 306 ITR 271 (Delhi) DLF Universal Ltd. vs. CIT b) 186 ITR 722 (SC) Union of India and Or. Vs. Paras Laminates Pvt. Ltd. c) 212 ITR 395 (SC) Assistant Controller of Estate Duty vs. Smt. V. Devaki Ammal 18 Thus, it is submitted that the conditions or the factors enabling the learned PCIT to invoke his jurisdiction u/s 263 have not been satisfied. It is submitt…

Sh. Paramjeet Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 290/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…ed judicial discipline which states that, another Division Bench of the same strength could not take a view contrary to an existing view unless the same is referred to a Larger Bench for adjudication. This submission is supported by the following judgments a) 306 ITR 271 (Delhi) DLF Universal Ltd. vs. CIT b) 186 ITR 722 (SC) Union of India and Or. Vs. Paras Laminates Pvt. Ltd. c) 212 ITR 395 (SC) Assistant Controller of Estate Duty vs. Smt. V. Devaki Ammal 18 Thus, it is submitted that the conditions or the factors enabling the learned PCIT to invoke his jurisdiction u/s 263 have not been satisfied. It is submitt…

Dhuni Chand HUF, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 289/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…ed judicial discipline which states that, another Division Bench of the same strength could not take a view contrary to an existing view unless the same is referred to a Larger Bench for adjudication. This submission is supported by the following judgments a) 306 ITR 271 (Delhi) DLF Universal Ltd. vs. CIT b) 186 ITR 722 (SC) Union of India and Or. Vs. Paras Laminates Pvt. Ltd. c) 212 ITR 395 (SC) Assistant Controller of Estate Duty vs. Smt. V. Devaki Ammal 18 Thus, it is submitted that the conditions or the factors enabling the learned PCIT to invoke his jurisdiction u/s 263 have not been satisfied. It is submitt…

Sh. Kashmir Singh Sandha, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 288/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…ed judicial discipline which states that, another Division Bench of the same strength could not take a view contrary to an existing view unless the same is referred to a Larger Bench for adjudication. This submission is supported by the following judgments a) 306 ITR 271 (Delhi) DLF Universal Ltd. vs. CIT b) 186 ITR 722 (SC) Union of India and Or. Vs. Paras Laminates Pvt. Ltd. c) 212 ITR 395 (SC) Assistant Controller of Estate Duty vs. Smt. V. Devaki Ammal 18 Thus, it is submitted that the conditions or the factors enabling the learned PCIT to invoke his jurisdiction u/s 263 have not been satisfied. It is submitt…

M/S Ganesh Dass HUF, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 287/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…ed judicial discipline which states that, another Division Bench of the same strength could not take a view contrary to an existing view unless the same is referred to a Larger Bench for adjudication. This submission is supported by the following judgments a) 306 ITR 271 (Delhi) DLF Universal Ltd. vs. CIT b) 186 ITR 722 (SC) Union of India and Or. Vs. Paras Laminates Pvt. Ltd. c) 212 ITR 395 (SC) Assistant Controller of Estate Duty vs. Smt. V. Devaki Ammal 18 Thus, it is submitted that the conditions or the factors enabling the learned PCIT to invoke his jurisdiction u/s 263 have not been satisfied. It is submitt…

Sh. Arvail Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 286/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…ed judicial discipline which states that, another Division Bench of the same strength could not take a view contrary to an existing view unless the same is referred to a Larger Bench for adjudication. This submission is supported by the following judgments a) 306 ITR 271 (Delhi) DLF Universal Ltd. vs. CIT b) 186 ITR 722 (SC) Union of India and Or. Vs. Paras Laminates Pvt. Ltd. c) 212 ITR 395 (SC) Assistant Controller of Estate Duty vs. Smt. V. Devaki Ammal 18 Thus, it is submitted that the conditions or the factors enabling the learned PCIT to invoke his jurisdiction u/s 263 have not been satisfied. It is submitt…

Income Tax Officer, Ward-7(2)(1), Bengaluru, Bangalore vs. M/S. Bangalore Credit Co-Operative Society Limited, Bangalore

ITA 2348/BANG/2024[2020-21]Status: DisposedITAT Bangalore30 Jun 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Smt. Neha Sahay, D.R
Section 250

…n. a) Jindal Dye Intermediate Limited v. Collector of Customs 197 ELT 471 (SC) b) Central Board of Dawoodi Bohra Community v. State of Maharashtra 254 ELT 196 (SC) c) Gammon India Ltd v. Commissioner of Customs 269 ELT 489 (SC) d) DLF Universal Limited v. CIT 306 ITR 271 (Del) e) Sayaji Iron and Engg. Co. v. CIT 253 ITR 749 (Guj) 13.14 The assessee relied on the decision Hon’ble Supreme Court in State of Bihar v. Kalika Kuer @ Kalika Singh & Others 5 SCC 448 for the proposition that even if the earlier decision of the Co-ordinate Bench seems to be incorrect to a Bench of the same jurisdiction on the ground that a…

Income-Tax Officer, Ward-7(2)(1), Bengaluru vs. M/S. Bangalore Credit Co-Operative Society Limited, Bengaluru

ITA 2347/BANG/2024[2018-19]Status: DisposedITAT Bangalore30 Jun 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Respondent: Sri Sandeep Chalapathy, A.R
Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

…n. a) Jindal Dye Intermediate Limited v. Collector of Customs 197 ELT 471 (SC) b) Central Board of Dawoodi Bohra Community v. State of Maharashtra 254 ELT 196 (SC) c) Gammon India Ltd v. Commissioner of Customs 269 ELT 489 (SC) d) DLF Universal Limited v. CIT 306 ITR 271 (Del) e) Sayaji Iron and Engg. Co. v. CIT 253 ITR 749 (Guj) 13.14 The assessee relied on the decision Hon'ble Supreme Court in State of Bihar v. Kalika Kuer @ Kalika Singh & Others 5 SCC 448 for the proposition that even if the earlier decision of the Co-ordinate Bench seems to be incorrect to a Bench of the same jurisdiction on the ground that…

Gammon India Ltd. v. Commissioner of Customs (306 ITR 271) — Cited in 9 Judgments | BharatTax