Hindustan Aeronautics Ltd. v. CIT

243 ITR 808Supreme Court of India2000#4749 most cited

What is Hindustan Aeronautics Ltd. v. CIT authority for?

When an order under section 143(3) is passed, a prior order under section 143(1) ceases to be operative and merges with the final order, unless the legislature expressly provides otherwise.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Also referred to as

Hindustan Aeronautics Ltd. v. CIT · section 143(1) · section 143(3) · merger of orders · operative order

Also reported as

110 Taxmann 311

Sections most often in play

Section 250Section 12ASection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 154(1)(b)Section 246A(1)(a)
Read the full judgment

Issues it is cited on

section 14a(3)section 36(i)(iii)section 36(i)(va)section 36(l)(va)section 246a(1)(a)section 36(l)(iii)section 36(l)r&d expenditurestatutory duessection 12a(2)section 270a(9)mat credit

Judgments citing Hindustan Aeronautics Ltd. v. CIT

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 90/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…80HHC. 17. We note that Circular issued by CBDT cannot restrict a statutory interpretation. The interpretation as enunciated by Tribunals and Courts cannot be overwritten by a Circular. The Hon`ble Apex Court in case of Hindustan Aeronautics Ltd V CIT (2000) 243 ITR 808(SC) has held that Circulars or Instructions given by the Board are no doubt binding in law on the authorities under the Act, but when the Supreme Court or the high Court has declared the law on the question arising consideration, it will not be open to a court to direct that a circular should be given effect to and not the view expressed in a dec…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 89/GTY/2016[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…80HHC. 17. We note that Circular issued by CBDT cannot restrict a statutory interpretation. The interpretation as enunciated by Tribunals and Courts cannot be overwritten by a Circular. The Hon`ble Apex Court in case of Hindustan Aeronautics Ltd V CIT (2000) 243 ITR 808(SC) has held that Circulars or Instructions given by the Board are no doubt binding in law on the authorities under the Act, but when the Supreme Court or the high Court has declared the law on the question arising consideration, it will not be open to a court to direct that a circular should be given effect to and not the view expressed in a dec…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 8/GTY/2014[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…80HHC. 17. We note that Circular issued by CBDT cannot restrict a statutory interpretation. The interpretation as enunciated by Tribunals and Courts cannot be overwritten by a Circular. The Hon`ble Apex Court in case of Hindustan Aeronautics Ltd V CIT (2000) 243 ITR 808(SC) has held that Circulars or Instructions given by the Board are no doubt binding in law on the authorities under the Act, but when the Supreme Court or the high Court has declared the law on the question arising consideration, it will not be open to a court to direct that a circular should be given effect to and not the view expressed in a dec…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 7/GTY/2014[2009-10]Status: DisposedITAT Guwahati13 Sept 2019AY 2009-10

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…80HHC. 17. We note that Circular issued by CBDT cannot restrict a statutory interpretation. The interpretation as enunciated by Tribunals and Courts cannot be overwritten by a Circular. The Hon`ble Apex Court in case of Hindustan Aeronautics Ltd V CIT (2000) 243 ITR 808(SC) has held that Circulars or Instructions given by the Board are no doubt binding in law on the authorities under the Act, but when the Supreme Court or the high Court has declared the law on the question arising consideration, it will not be open to a court to direct that a circular should be given effect to and not the view expressed in a dec…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 5/GTY/2014[2007-08]Status: DisposedITAT Guwahati13 Sept 2019AY 2007-08

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…80HHC. 17. We note that Circular issued by CBDT cannot restrict a statutory interpretation. The interpretation as enunciated by Tribunals and Courts cannot be overwritten by a Circular. The Hon`ble Apex Court in case of Hindustan Aeronautics Ltd V CIT (2000) 243 ITR 808(SC) has held that Circulars or Instructions given by the Board are no doubt binding in law on the authorities under the Act, but when the Supreme Court or the high Court has declared the law on the question arising consideration, it will not be open to a court to direct that a circular should be given effect to and not the view expressed in a dec…