Hindustan Wires Ltd. v. CIT

212 ITR 639Supreme Court of India1995#6581 most cited

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

The limitation period for rectification under section 154 of the Income Tax Act is to be counted from the date of the latest order passed, not the original order. This ensures claims made within the appropriate timeframe after subsequent orders are not time-barred.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2007 to 2025.

Also referred to as

Hindustan Wires Ltd. v. CIT · 212 ITR 639 · Section 154 · rectification · limitation · latest order · original order · time barred · income tax officer

Sections most often in play

Section 154Section 115-AASection 115-JAASection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 154(7)

Issues it is cited on

income-tax officer

Judgments citing Hindustan Wires Ltd. v. CIT

Alliance Educational Foundation, Pathanamthitta vs. ITO, Exemption Ward, Alappuzha

In the result, appeal filed by the assessee is dismissed

ITA 747/COCH/2025[2015-16]Status: DisposedITAT Cochin28 Nov 2025AY 2015-16

Bench: Hon’Ble Shri Inturi Rama Rao & Shri Hon’Ble Manu Kumar Giriआयकर अपील सं./ Ita No.747/Coch/2024 "नधा"रण वष" /Assessment Year: 2015-16 Alliance Educational Foundation, The Income Tax Officer, Malakkara, Aranmula, Vs. Exemption Ward, Edayaranmula S.O., Alapuzha. Pathanamthitta – 689 532. Pan: Aaata 3723E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri M.S.Venkitachalam, C.A ""यथ" क" ओर से /Respondent By : Shri Sanjit Kumar Das, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 04.11.2025 घोषणा क" तार"ख /Date Of Pronouncement : 28.11.2025 आदेश / O R D E R Per Manu Kumar Giri ():

For Appellant: Shri M.S.Venkitachalam, C.A ""For Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(1)Section 154Section 155Section 186

….2023 rejecting the said application on ground that the aforesaid application is filed beyond time. In this respect we may refer the judgment of the Hon’ble Supreme Court in the case of M/S. Hind Wire Industries Ltd vs The Commissioner of Income Tax (1995) 212 ITR 639 = [1995] 80 Taxman 79 (SC) which held as under: 4. Section 154, as it stood at the relevant time, read as follows: "154. Rectification of mistake.—(1) With a view to rectifying any mistake apparent from the record— Alliance Educational Foundation :- 4 -: (a) the Income-tax Officer may amend any order of assessment or of refund or any other ord…

The South Indian Bank, Thrissur vs. DCIT, Circle 1(1) & Tps, Thrissur

In the result, the appeal by the assessee is dismissed

ITA 284/COCH/2024[2008-2009]Status: DisposedITAT Cochin27 May 2025AY 2008-2009

Bench: Shri Inturi Rama Raoshri Sandeep Singh Karhailthe South Indian Bank Limited, Head Office, Mission Quarters, Tb Road, Thrissur Kerala - 680001 ............... Appellant Pan : Aabct0022F V/S Dcit, Circle – 1(1) & Tps ……………… Respondent Thrissur, Kerala

For Appellant: Shri Naresh C, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 115Section 142(1)Section 143(2)Section 143(3)Section 154Section 234BSection 234DSection 250

…puted from the date of the original assessment order, i.e. from the date when the mistake occurred in the original order. 16. We find that in a further appeal by the taxpayer, the Hon’ble Supreme Court in Hind Wire Industries Ltd. v/s CIT, reported in [1995] 212 ITR 639 (SC), set aside the aforesaid decision of the Hon’ble High Court and restored the decision of the Tribunal, observing that the word “order” in section 154(7) of the Act is not qualified in any way and it does not necessarily mean the original order. Accordingly, the Hon’ble Supreme Court held that even the rectified order will fall within the mea…

Pallasanna Krishna Subramanian, Bangalore vs. Assistant Commissioner of Income-Tax, Circle-4(2)(1), Bengaluru

In the result, the appeal of the assessee is allowed

ITA 371/BANG/2023[2013-14]Status: DisposedITAT Bangalore22 Aug 2023AY 2013-14
For Appellant: Shri Sripada M, C.AFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept. (DR)
Section 143(1)Section 154Section 250

…ore National Faceless Appeal Centre after getting the first detailed Order dated 1 9th February 2020 from the Assessing Officer. 7.4. In this regard, the Appellant wishes to rely on the judgement of the Hon'ble Supreme Court in the case of Hindwire Industries 212 ITR 639 (SC) wherein it is held as follows: "What falls for consideration in the present case is the interpretation of the expression "from the date of the order sought to be amended" in sub-section (7) of section 154 as it stood then It is obvious that the word `order' has not been qualified in any way and it does not necessarily mean the original order…

Ultra Tech Cement Ltd., Mumbai vs. Asstt. CIT CC-1(4), Mumbai

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1303/MUM/2021[2010-11]Status: DisposedITAT Mumbai21 Feb 2023AY 2010-11
Section 139(1)Section 143(3)Section 154Section 154(7)Section 250Section 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘F‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SMT KAVITHA RAJAGOPAL, JUDICIAL MEMBER M/s. Ultratech Cement Ltd. Vs. ACIT, CC-1(4), Mumbai (as the successor of Central Circe-1(4) Samruddhi Cement Ltd.) Mumbai (ACIT CC) Ahura Centre ‘B’Wing, 2nd Floor Mahakali Caves Road Andheri (E) Mumbai – 400 093 PAN/GIR No.AAACL6442L (Appellant) .. (Respondent) Assessee by Shri Nitesh Joshi Revenue by Ms. Richa Gulati Date of Hearing 16/12/2022 Date of Pronouncement 21/02/2023 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No. 1303/Mum/2021 for A.Y.2…

Hindustan Construction Company, Mumbai vs. Pr. CIT-6, Mumbai

Appeal is allowed

ITA 969/MUM/2021[2011-12]Status: DisposedITAT Mumbai25 Aug 2022AY 2011-12
For Appellant: Shri H. P. MahajaniFor Respondent: Shri Mehul Jain
Section 115JSection 143(3)Section 147Section 263Section 263(2)

…s other income along with the escaped income in respect of which reassessment proceedings were initiated. The Ld. Departmental Representative relied upon the judgment of Hon‟ble Supreme Court in the case of M/s Hindwire Industries Ltd. vs. CIT, West Bengal-V: 212 ITR 639 (SC). 9. We have heard the rival submissions and perused the material on record. As per Section 263(2) of the Act an order can be revised within a period of two years from the end of financial year in which the order sought to be revised is passed. In the 4 Assessment Years: 2011-12 facts and circumstances of the present case, the issue that ari…

Reliance Industries Limited, Mumbai vs. DCIT (Ltu)-2, Mumbai

In the result, this appeal by the assessee is partly allowed

ITA 5421/MUM/2019[2009-10]Status: DisposedITAT Mumbai03 Sept 2021AY 2009-10

Bench: Hon’Ble Justice P.P.Bhatt & Shri Shamim Yahya

For Appellant: Shri Nimesh Vora-ARFor Respondent: Ms. R.M.Madhavi-CIT(DR)
Section 115JSection 143(1)Section 154Section 154(7)Section 234D

…nd thus the assessee sought amendment in the original order and hence limitation as prescribed uin section 154(7) shall be counted from date of original assessment order. While holding so, the HC also considered SC decision in case of Hind Wire Industries Ltd 212 ITR 639 and held that said decision is already considered by the SC in later case of CIT v Alagendran Finance Ltd 293 ITR 1 and accordingly upheld the action of the AO holding that in the garb of remand order in relation to some other aspect, the assessee could not have taken advantage of extension of limitation by seeking commencement thereof from the o…

M/S. Karnataka Power Corporation Limited, Bengaluru vs. The Assistant Commissioner of Income Tax, Circle 11(5) Presently Circle 4(1)(1), Bengaluru

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

ITA 282/BANG/2017[2002 - 2003]Status: DisposedITAT Bangalore11 Jan 2021

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Narendra Sharma, AdvocateFor Respondent: Sri.Kannan Narayanan, JCIT-DR
Section 115JSection 143Section 143(3)Section 154Section 263

…on Limited. 8. The learned Departmental Representative, on the other hand, relied on the orders passed by the A.O. and CIT(A). Further, the learned DR relied on the judgment of the Hon’ble Apex Court in the case of Hind Wire Industries Limited v. CIT [(1995) 212 ITR 639 (SC). 9. We have heard rival submissions and perused the material on record. The issues raised for our adjudication are as follows:- (i) Whether the order of rectification passed by the A.O. under section 154 of the I.T.Act is beyond the period of limitation as per the provisions of section 154(7) of the I.T. Act or not? (ii) Whether the recti…

ACIT, Moradabad vs. M/S. Jubilant Organosyes Ltd., J.P. Nagar

In the result, the appeal of the Revenue is dismissed

ITA 2513/DEL/2013[2003-04]Status: DisposedITAT Delhi07 Sept 2018AY 2003-04

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Amit Shukla

For Appellant: Shri Vijay Verma, CIT-DRFor Respondent: Shri K.M. Gupta, Adv. & Ms. Poonam
Section 115JSection 143(3)Section 154Section 154(7)Section 251

…reasoning that the limitation of four years would apply from the order of 02.08.2010 and not original assessment order; and in support he also referred and relied upon the decision of Hon'ble Apex Court in the case of Hind Wire Industries Ltd. vs. CIT, (1995) 212 ITR 639. 4. Ld. CIT(A) after considering the entire facts and considering catena of decisions held that, limitation in the present case has to be taken into account from the date of original assessment order which was passed on 31.03.2006. 5 I.T.A. No.2513/DEL/2013 and not order dated 2.08.2010. His observations and findings are as under: - “I have car…

Konark Structural Engg Private Limited, Mumbai vs. Principal Commissioner of Income Tax-12, Mumbai

In the result, the appeal of assessee is allowed

ITA 5488/MUM/2017[2009-10]Status: DisposedITAT Mumbai25 May 2018AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Revenue by B Sriniwas, DR
Section 143(3)Section 147Section 148Section 263

…rt in the case of Alagendran Finance Ltd. (supra). Hon’ble Supreme Court has also 12 clarified that the law as regards to rectification power is different because Hon’ble Supreme Court after considering the case law of Hind Wire Industries ltd. vs. CIT (1995) 212 ITR 639 (SC) has decided the issue. According to us, the law as regards to rectification is different because the same is governed by the decision of Hon’ble Supreme Court in the case of Hind Wire Industries Ltd. (supra). The jurisdiction of rectification under section 154 /254 of the Act is entirely different from the jurisdiction of reassessment procee…

M/S. Shree Hanuman Sugar & Industries Ltd., Kolkata vs. ACIT, Central Circle-XI, Kolkata

In the result, the appeal of the assessee is allowed

ITA 341/KOL/2010[1998-99]Status: DisposedITAT Kolkata08 Jun 2016AY 1998-99

Bench: : Shri M.Balaganesh & Shri S.S. Viswanethra Ravi

For Appellant: Shri S.K. Tulsiyan, Advocate, Ld.ARFor Respondent: Md. Ghayas Uddin, JCIT, Ld. Sr.DR
Section 115JSection 143(3)Section 154Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Before : Shri M.Balaganesh, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 341/Kol/2010 A.Y: 1998-99 M/s. Shree Hanuman Sugar Vs. ACIT, C.C-XI, Kolkata & Industries Ltd PAN: AAECS 0448M ( Appellant) (Respondent) For the Appellant assessee :Shri S.K. Tulsiyan, Advocate, Ld.AR For the Respondent Revenue: Md. Ghayas Uddin, JCIT, Ld. Sr.DR Date of Hearing: 31-03-2016 Date of Pronouncement: 08 -06-2016 ORDER SHRI S.S.VISWANETHRA RAVI, JM This appeal of the assessee is arising out of the order of the CIT(A), Central-I,…

DCIT, New Delhi vs. M/S. National Building Construction Corporation Ltd., New Delhi

In the result, all the appeals filed by the Revenue are dismissed and the

ITA 3638/DEL/2010[2006-07]Status: DisposedITAT Delhi30 Oct 2015AY 2006-07

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastava

For Appellant: S/sh. (Dr.) Rakesh Gupta & Somil Aggarwal, AdvocatesFor Respondent: Sh. B.D. Mishra, CIT(DR)
Section 143(3)Section 148Section 154

…the claim of assessee was time barred. In this regard, the Appellant has relied upon the Judgment of Delhi High Court in the case of CIT vs. Tony Electronics Ltd. (185 Taxman 121) and also of Hon'ble Supreme Court in the case of Hindustan Wires Ltd. vs. CIT (212 ITR 639) holding that Limitation uls 154 is to be counted from the latest order passed and not from the original order. I find force in the submission of the appellant that the reasoning given by A.O. is not in accordance with law and therefore, the rightful claim of appellant cannot be rejected on this ground as well. It may be seen that there were subs…

DCIT, New Delhi vs. M/S. National Building Construction Corporation Ltd., New Delhi

In the result, all the appeals filed by the Revenue are dismissed and the

ITA 3637/DEL/2010[2004-05]Status: DisposedITAT Delhi30 Oct 2015AY 2004-05

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastava

For Appellant: S/sh. (Dr.) Rakesh Gupta & Somil Aggarwal, AdvocatesFor Respondent: Sh. B.D. Mishra, CIT(DR)
Section 143(3)Section 148Section 154

…the claim of assessee was time barred. In this regard, the Appellant has relied upon the Judgment of Delhi High Court in the case of CIT vs. Tony Electronics Ltd. (185 Taxman 121) and also of Hon'ble Supreme Court in the case of Hindustan Wires Ltd. vs. CIT (212 ITR 639) holding that Limitation uls 154 is to be counted from the latest order passed and not from the original order. I find force in the submission of the appellant that the reasoning given by A.O. is not in accordance with law and therefore, the rightful claim of appellant cannot be rejected on this ground as well. It may be seen that there were subs…

DCIT, New Delhi vs. M/S. National Building Construction Corporation Ltd., New Delhi

In the result, all the appeals filed by the Revenue are dismissed and the

ITA 3636/DEL/2010[2003-04]Status: DisposedITAT Delhi30 Oct 2015AY 2003-04

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastava

For Appellant: S/sh. (Dr.) Rakesh Gupta & Somil Aggarwal, AdvocatesFor Respondent: Sh. B.D. Mishra, CIT(DR)
Section 143(3)Section 148Section 154

…the claim of assessee was time barred. In this regard, the Appellant has relied upon the Judgment of Delhi High Court in the case of CIT vs. Tony Electronics Ltd. (185 Taxman 121) and also of Hon'ble Supreme Court in the case of Hindustan Wires Ltd. vs. CIT (212 ITR 639) holding that Limitation uls 154 is to be counted from the latest order passed and not from the original order. I find force in the submission of the appellant that the reasoning given by A.O. is not in accordance with law and therefore, the rightful claim of appellant cannot be rejected on this ground as well. It may be seen that there were subs…

DCIT, New Delhi vs. M/S. National Building Construction Corporation Ltd., New Delhi

In the result, all the appeals filed by the Revenue are dismissed and the

ITA 3635/DEL/2010[2000-01]Status: DisposedITAT Delhi30 Oct 2015AY 2000-01

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastava

For Appellant: S/sh. (Dr.) Rakesh Gupta & Somil Aggarwal, AdvocatesFor Respondent: Sh. B.D. Mishra, CIT(DR)
Section 143(3)Section 148Section 154

…the claim of assessee was time barred. In this regard, the Appellant has relied upon the Judgment of Delhi High Court in the case of CIT vs. Tony Electronics Ltd. (185 Taxman 121) and also of Hon'ble Supreme Court in the case of Hindustan Wires Ltd. vs. CIT (212 ITR 639) holding that Limitation uls 154 is to be counted from the latest order passed and not from the original order. I find force in the submission of the appellant that the reasoning given by A.O. is not in accordance with law and therefore, the rightful claim of appellant cannot be rejected on this ground as well. It may be seen that there were subs…

Commissioner of Income Tax: Delhi -I vs. Bharti Airtel Limited

ITA/294/2013HC Delhi19 Jul 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

Section 115JSection 143(3)Section 147Section 154Section 194HSection 194JSection 263Section 263(2)Section 40

…ITA No. 294/2013 Page 1 of 4 $~2. * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NO. 294/2013 Date of decision: 19th July, 2013 COMMISSIONER OF INCOME TAX: DELHI -I ..... Appellant Through Mr. Abhishek Maratha, Sr. Standing Counsel & Ms. Anshul Sharma, Advocate. versus BHARTI AIRTEL LIMITED ..... Respondent Through Nemo. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE SANJEEV SACHDEVA SANJIV KHANNA, J. (O…

Commissioner of Income Tax: Delhi -I vs. Bharti Airtel Limited

ITA - 294 / 2013HC Delhi19 Jul 2013
Section 115JSection 143(3)Section 147Section 154Section 194HSection 194JSection 263Section 263(2)Section 40

…ITA No. 294/2013 Page 1 of 4 $~2. * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NO. 294/2013 Date of decision: 19th July, 2013 COMMISSIONER OF INCOME TAX: DELHI -I ..... Appellant Through Mr. Abhishek Maratha, Sr. Standing Counsel & Ms. Anshul Sharma, Advocate. versus BHARTI AIRTEL LIMITED ..... Respondent Through Nemo. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE SANJEEV SACHDEVA SANJIV KHANNA, J. (O…

Commr.of Income Tax, Chennai vs. M/S Alagendran Finance Ltd

C.A. No.-003301-003301 - 2007Supreme Court27 Jul 2007
For Respondent: M/s. Alagendran Finance Ltd
Section 143Section 148Section 263

…roceeding under Section 263 was initiated on 05.03.2004, the provision of sub-section (2) of Section 263 would not be attracted in the instant case. Strong reliance in this behalf has been placed on Hind Wire Industries Ltd. v. Commissioner of Income Tax [212 ITR 639]. 5. Mr. Anil Diwan, learned senior counsel appearing on behalf of the respondent \026 assessee, on the other hand, submitted: (i) The income head ’lease equalization fund’ being not the subject matter of the reassessment proceedings, the doctrine of merger will have no application in the instant case and in that view of the matter,…