Honda Siel Power Products Limited v. CIT

165 Taxmann 307Supreme Court of India2007#7273 most cited

What is Honda Siel Power Products Limited v. CIT authority for?

A department cannot revisit a matter on identical facts on which the Tribunal has already passed an order that has been followed by multiple coordinate benches.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2024.

Also referred to as

Honda Siel Power Products Ltd. vs. CIT · rule of consistency · tribunal order · coordinate benches · identical facts · revisiting matter

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Issues it is cited on

section 2(15a)section 17(2)(iiia)illegal paymentretention moneysection 17(2)depreciation on goodwillsection 80ia(4)section 254(2)deduction u/s 80iarule of consistencysection 17section 292c

Judgments citing Honda Siel Power Products Limited v. CIT

ACIT, Central Circle-1(1), Hyderabad vs. Ncc Limited, Hyderabad

Accordingly, we delete the same. Thus, this ground is partly allowed

ITA 80/HYD/2017[2011-12]Status: DisposedITAT Hyderabad31 Jan 2024AY 2011-12

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Vijay Mehta, CA &For Respondent: Shri K. Madhusudan, CIT(DR)
Section 143(1)

…ITA Nos 73 to 75 and 77 to 80 of 2017 NCC Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member ITA Nos.73 to 75/Hyd/2017 Assessment Years: 2008-09 to 2010-11 Nagarjuna Construction Vs. Dy.CIT Company Ltd (NCCL) Central Circle 1(1) Hyderabad Hyderabad (Appellant) (Respondent) PAN:AAACN7335C ITA Nos.77 to 80/Hyd/2017 Assessment Years: 2008-09 to 2011-12 Dy.CIT Vs. Nagarjuna Construction Central Circle 1(1) Company Ltd (NCCL) Hyderabad Hyderabad PAN:AAACN7335C (Appellant) (Respondent…

ACIT, Central Circle-1(1), Hyderabad vs. Ncc Limited, Hyderabad

Accordingly, we delete the same. Thus, this ground is partly allowed

ITA 79/HYD/2017[2010-11]Status: DisposedITAT Hyderabad31 Jan 2024AY 2010-11

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Vijay Mehta, CA &For Respondent: Shri K. Madhusudan, CIT(DR)
Section 143(1)

…ITA Nos 73 to 75 and 77 to 80 of 2017 NCC Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member ITA Nos.73 to 75/Hyd/2017 Assessment Years: 2008-09 to 2010-11 Nagarjuna Construction Vs. Dy.CIT Company Ltd (NCCL) Central Circle 1(1) Hyderabad Hyderabad (Appellant) (Respondent) PAN:AAACN7335C ITA Nos.77 to 80/Hyd/2017 Assessment Years: 2008-09 to 2011-12 Dy.CIT Vs. Nagarjuna Construction Central Circle 1(1) Company Ltd (NCCL) Hyderabad Hyderabad PAN:AAACN7335C (Appellant) (Respondent…

ACIT, Central Circle-1(1), Hyderabad vs. Ncc Limited, Hyderabad

Accordingly, we delete the same. Thus, this ground is partly allowed

ITA 78/HYD/2017[2009-10]Status: DisposedITAT Hyderabad31 Jan 2024AY 2009-10

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Vijay Mehta, CA &For Respondent: Shri K. Madhusudan, CIT(DR)
Section 143(1)

…ITA Nos 73 to 75 and 77 to 80 of 2017 NCC Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member ITA Nos.73 to 75/Hyd/2017 Assessment Years: 2008-09 to 2010-11 Nagarjuna Construction Vs. Dy.CIT Company Ltd (NCCL) Central Circle 1(1) Hyderabad Hyderabad (Appellant) (Respondent) PAN:AAACN7335C ITA Nos.77 to 80/Hyd/2017 Assessment Years: 2008-09 to 2011-12 Dy.CIT Vs. Nagarjuna Construction Central Circle 1(1) Company Ltd (NCCL) Hyderabad Hyderabad PAN:AAACN7335C (Appellant) (Respondent…

ACIT, Central Circle-1(1), Hyderabad vs. Ncc Limited, Hyderabad

Accordingly, we delete the same. Thus, this ground is partly allowed

ITA 77/HYD/2017[2008-09]Status: DisposedITAT Hyderabad31 Jan 2024AY 2008-09

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Vijay Mehta, CA &For Respondent: Shri K. Madhusudan, CIT(DR)
Section 143(1)

…ITA Nos 73 to 75 and 77 to 80 of 2017 NCC Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member ITA Nos.73 to 75/Hyd/2017 Assessment Years: 2008-09 to 2010-11 Nagarjuna Construction Vs. Dy.CIT Company Ltd (NCCL) Central Circle 1(1) Hyderabad Hyderabad (Appellant) (Respondent) PAN:AAACN7335C ITA Nos.77 to 80/Hyd/2017 Assessment Years: 2008-09 to 2011-12 Dy.CIT Vs. Nagarjuna Construction Central Circle 1(1) Company Ltd (NCCL) Hyderabad Hyderabad PAN:AAACN7335C (Appellant) (Respondent…

Ncc Limited, Hyderabad vs. DCIT, Central Circle-1(1), Hyderabad

Accordingly, we delete the same. Thus, this ground is partly allowed

ITA 75/HYD/2017[2010-11]Status: DisposedITAT Hyderabad31 Jan 2024AY 2010-11

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Vijay Mehta, CA &For Respondent: Shri K. Madhusudan, CIT(DR)
Section 143(1)

…ITA Nos 73 to 75 and 77 to 80 of 2017 NCC Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member ITA Nos.73 to 75/Hyd/2017 Assessment Years: 2008-09 to 2010-11 Nagarjuna Construction Vs. Dy.CIT Company Ltd (NCCL) Central Circle 1(1) Hyderabad Hyderabad (Appellant) (Respondent) PAN:AAACN7335C ITA Nos.77 to 80/Hyd/2017 Assessment Years: 2008-09 to 2011-12 Dy.CIT Vs. Nagarjuna Construction Central Circle 1(1) Company Ltd (NCCL) Hyderabad Hyderabad PAN:AAACN7335C (Appellant) (Respondent…

Ncc Limited, Hyderabad vs. DCIT, Central Circle-1(1), Hyderabad

Accordingly, we delete the same. Thus, this ground is partly allowed

ITA 74/HYD/2017[2009-10]Status: DisposedITAT Hyderabad31 Jan 2024AY 2009-10

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Vijay Mehta, CA &For Respondent: Shri K. Madhusudan, CIT(DR)
Section 143(1)

…ITA Nos 73 to 75 and 77 to 80 of 2017 NCC Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member ITA Nos.73 to 75/Hyd/2017 Assessment Years: 2008-09 to 2010-11 Nagarjuna Construction Vs. Dy.CIT Company Ltd (NCCL) Central Circle 1(1) Hyderabad Hyderabad (Appellant) (Respondent) PAN:AAACN7335C ITA Nos.77 to 80/Hyd/2017 Assessment Years: 2008-09 to 2011-12 Dy.CIT Vs. Nagarjuna Construction Central Circle 1(1) Company Ltd (NCCL) Hyderabad Hyderabad PAN:AAACN7335C (Appellant) (Respondent…

Ncc Limited, Hyderabad vs. DCIT, Central Circle-1(1), Hyderabad

Accordingly, we delete the same. Thus, this ground is partly allowed

ITA 73/HYD/2017[2008-09]Status: DisposedITAT Hyderabad31 Jan 2024AY 2008-09

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Vijay Mehta, CA &For Respondent: Shri K. Madhusudan, CIT(DR)
Section 143(1)

…ITA Nos 73 to 75 and 77 to 80 of 2017 NCC Ltd आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member ITA Nos.73 to 75/Hyd/2017 Assessment Years: 2008-09 to 2010-11 Nagarjuna Construction Vs. Dy.CIT Company Ltd (NCCL) Central Circle 1(1) Hyderabad Hyderabad (Appellant) (Respondent) PAN:AAACN7335C ITA Nos.77 to 80/Hyd/2017 Assessment Years: 2008-09 to 2011-12 Dy.CIT Vs. Nagarjuna Construction Central Circle 1(1) Company Ltd (NCCL) Hyderabad Hyderabad PAN:AAACN7335C (Appellant) (Respondent…

Ugc Buildwell Pvt. Ltd., New Delhi vs. ACIT, New Delhi

The appeals of the assessee are allowed

ITA 2155/DEL/2015[2005-06]Status: DisposedITAT Delhi12 Mar 2021AY 2005-06

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble(Through Video Conferencing)

Section 132Section 143(1)Section 153ASection 40A(3)

…s Pvt. Ltd 1991 AIR 696 SC. c) MP High Court in Agarwal Warehousing and Leasing Ltd v. CIT 257 ITR 235 (MP) followed the decision of the Supreme Court in UOI v. Kamlakshi Finance Corporation Ltd AIR 1992 SC 711, 712 d) Honda Siel Power Products Ltd. vs. CIT 165 Taxmann 307 (SC) e) CIT vs. Goodlas Nerolac Paints Ltd [2016] 386 ITR 108 (Bom). The Ld. AR reiterated that the facts in the case of M/s Westland Developers Pvt. Ltd and M/s Business Park Promoters Pvt. Ltd (supra) and facts of the assessee are identical. The Department cannot be allowed to revisit the matter on same facts on which the Tribunal have pa…

Usg Buildwell Pvt Ltd, New Delhi vs. Deputy Commissioner of Income-Tax, New Delhi

The appeals of the assessee are allowed

ITA 1351/DEL/2015[2006-07]Status: DisposedITAT Delhi12 Mar 2021AY 2006-07

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble(Through Video Conferencing)

Section 132Section 143(1)Section 153ASection 40A(3)

…s Pvt. Ltd 1991 AIR 696 SC. c) MP High Court in Agarwal Warehousing and Leasing Ltd v. CIT 257 ITR 235 (MP) followed the decision of the Supreme Court in UOI v. Kamlakshi Finance Corporation Ltd AIR 1992 SC 711, 712 d) Honda Siel Power Products Ltd. vs. CIT 165 Taxmann 307 (SC) e) CIT vs. Goodlas Nerolac Paints Ltd [2016] 386 ITR 108 (Bom). The Ld. AR reiterated that the facts in the case of M/s Westland Developers Pvt. Ltd and M/s Business Park Promoters Pvt. Ltd (supra) and facts of the assessee are identical. The Department cannot be allowed to revisit the matter on same facts on which the Tribunal have pa…

Ucb India P. Ltd, Mumbai vs. DCIT RG 8(3)(1), Mumbai

ITA 1785/MUM/2016[2011-12]Status: DisposedITAT Mumbai27 May 2020AY 2011-12

…ITA Nos. 645/Mum/15,1785/Mum/16, and 2162/Mum/17 Assessment years: 2010-11, 2011-12 and 2012-13 Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘J’ BENCH, MUMBAI [Coram: Justice P P Bhatt (President) and Pramod Kumar (Vice President)] ITA Nos. 645/Mum/15,1785/Mum/16, and 2162/Mum/17 Assessment years: 2010-11, 2011-12 and 2012-13 UCB India Private Limited ……………….………Appellant 504, Peninsula Towers GK Marg, Lower Parel Mumbai 400 013 [PAN: AAACU1627L] Vs Deputy Commissioner of Income Tax Range 8 (3)(1), Mumbai ……………………Respondent Appearances by Rajan Vora and Pranay Gandhi for the appellant Uday Raj Singh…

Ucb India P.Ltd, Mumbai vs. Asst CIT 8(3)(1), Mumbai

ITA 2162/MUM/2017[2012-13]Status: DisposedITAT Mumbai27 May 2020AY 2012-13

…ITA Nos. 645/Mum/15,1785/Mum/16, and 2162/Mum/17 Assessment years: 2010-11, 2011-12 and 2012-13 Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘J’ BENCH, MUMBAI [Coram: Justice P P Bhatt (President) and Pramod Kumar (Vice President)] ITA Nos. 645/Mum/15,1785/Mum/16, and 2162/Mum/17 Assessment years: 2010-11, 2011-12 and 2012-13 UCB India Private Limited ……………….………Appellant 504, Peninsula Towers GK Marg, Lower Parel Mumbai 400 013 [PAN: AAACU1627L] Vs Deputy Commissioner of Income Tax Range 8 (3)(1), Mumbai ……………………Respondent Appearances by Rajan Vora and Pranay Gandhi for the appellant Uday Raj Singh…

The ACIT, Circle - 1, Rajahmundry vs. The Andhra Pradesh Paper Mills Ltd., Hyderabad

In the result, appeals filed by the Revenue are partly allowed and the cross objections filed by the assessee are partly allowed

ITA 6/VIZ/2014[2009-10]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri T.M. Shiv Kumar – AdvFor Respondent: Shri T.S.N. Murthy – CIT DR
Section 263Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA Nos. 04 to 06/VIZ/2014 (Asst. Year : 2007-08 to 2009-10) ACIT, Circle-1, vs. International Paper APPM Rajahmundry. Ltd. (Formerly known as The Andhra Pradesh Paper Mills Ltd.), Krishe Sapphire Building, 8th Floor, 1-89/3/ B40 to 42/KS/801, Hi-Tech City Main Road, Madhapur, Hyderabad. PAN No. AAACT 8849 D (Appellant) (Respondent) C.O.Nos. 13 to 15/VIZ/2016 (Arising out of ITA Nos. 04 to 06/VIZ/2014) (Asst. Year : 2007-08 to 2009-10) Th…

The ACIT, Circle - 1, Rajahmundry vs. The Andhra Pradesh Paper Mills Ltd., Hyderabad

In the result, appeals filed by the Revenue are partly allowed and the cross objections filed by the assessee are partly allowed

ITA 5/VIZ/2014[2008-09]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2008-09

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri T.M. Shiv Kumar – AdvFor Respondent: Shri T.S.N. Murthy – CIT DR
Section 263Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA Nos. 04 to 06/VIZ/2014 (Asst. Year : 2007-08 to 2009-10) ACIT, Circle-1, vs. International Paper APPM Rajahmundry. Ltd. (Formerly known as The Andhra Pradesh Paper Mills Ltd.), Krishe Sapphire Building, 8th Floor, 1-89/3/ B40 to 42/KS/801, Hi-Tech City Main Road, Madhapur, Hyderabad. PAN No. AAACT 8849 D (Appellant) (Respondent) C.O.Nos. 13 to 15/VIZ/2016 (Arising out of ITA Nos. 04 to 06/VIZ/2014) (Asst. Year : 2007-08 to 2009-10) Th…

The ACIT, Circle - 1, Rajahmundry vs. The Andhra Pradesh Paper Mills Ltd., Hyderabad

In the result, appeals filed by the Revenue are partly allowed and the cross objections filed by the assessee are partly allowed

ITA 4/VIZ/2014[2007-08]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2007-08

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri T.M. Shiv Kumar – AdvFor Respondent: Shri T.S.N. Murthy – CIT DR
Section 263Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA Nos. 04 to 06/VIZ/2014 (Asst. Year : 2007-08 to 2009-10) ACIT, Circle-1, vs. International Paper APPM Rajahmundry. Ltd. (Formerly known as The Andhra Pradesh Paper Mills Ltd.), Krishe Sapphire Building, 8th Floor, 1-89/3/ B40 to 42/KS/801, Hi-Tech City Main Road, Madhapur, Hyderabad. PAN No. AAACT 8849 D (Appellant) (Respondent) C.O.Nos. 13 to 15/VIZ/2016 (Arising out of ITA Nos. 04 to 06/VIZ/2014) (Asst. Year : 2007-08 to 2009-10) Th…

Nanjing Electric (Group) Co. Ltd., Noida vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1124/DEL/2015[2011-12]Status: DisposedITAT Delhi01 Jul 2016AY 2011-12

Bench: Shri H.S. Sidhu & Shri Prashant Maharishii.T.A. No. 1124/Del/2015 Ay: 2011-12 M/S Nanjing Electric Vs. Dcit, Circle 2(2)(2), International Taxation, (Group) Co. Ltd., New Delhi No. 63, Taixin Road, Nanjing China (Pan: Aadcn3651Q) (Appellant) (Respondent)

For Appellant: Sh. I.P. Bansal, AdvFor Respondent: Sh. M. Barnwal, Sr. DR
Section 195Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 1124/DEL/2015 AY: 2011-12 M/S NANJING ELECTRIC VS. DCIT, CIRCLE 2(2)(2), INTERNATIONAL TAXATION, (GROUP) CO. LTD., NEW DELHI No. 63, Taixin Road, Nanjing China (PAN: AADCN3651Q) (APPELLANT) (RESPONDENT) Assessee by : Sh. I.P. Bansal, Adv. Department by : Sh. M. Barnwal, Sr. DR. ORDER PER H.S. SIDHU, JM Assessee has filed the present appeal against the impugned assessment order dated 31.12.2014 passed by the Ld. Assessing Officer/DCIT, Circle2(2)(2),…

Honda Siel Power Products Limited v. CIT (165 Taxmann 307) — Cited in 15 Judgments | BharatTax