ITO v. Smt. Manini Niranjanbhai

41 ITD 324Income Tax Appellate Tribunal1992#9766 most cited

What is ITO v. Smt. Manini Niranjanbhai authority for?

A mistake arising from a subsequent interpretation of law by the Supreme Court constitutes a mistake apparent from the record, allowing for rectificatory action under section 154, as confirmed by Circular No. 68.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2018 to 2023.

Also referred to as

ITO v. Smt. Manini Niranjanbhai · 41 ITD 324 · ITAT · section 154 · mistake apparent from record · subsequent interpretation of law · Supreme Court decision · rectification · Circular No. 68 · Income Tax Act

Issues it is cited on

section 2(45)minimum alternate taxrectification u/s 154section 254(2)mistake apparent from recordsection 35section 2(24)section 115jsection 254section 115jbsection 154section 115

Judgments citing ITO v. Smt. Manini Niranjanbhai

Bae Systems Information and Electronic Systems Integration Inc., Usa vs. Int. Taxation ADIT Circle-1(1)(2), Delhi

In the result, the appeal of the assessee in ITA No

ITA 598/DEL/2022[2019-20]Status: DisposedITAT Delhi23 Jun 2023AY 2019-20

Bench: Shri N.K. Billaiya & Shri Challa Nagendra Prasad

For Appellant: Shri Rishab Malhotra, ARFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 199

…this circular. 2. The Board desire that any appeals or references pending on the point at issue may please be withdrawn. Circular : No. 68 [F.No. 245/17/71-A&PAC], dated 17-11-1971. JUDICIAL ANALYSIS EXPLAINED IN - In ITO v. Smt. Manini Niranjanbhai [1992] 41 ITD 324 (Ahd.- Trib.) (SMC) it was observed that as per Circular No. 68, dated 17-11-1971, it is now a well established position that the Supreme Court does not declare the law with effect from the date of its order and the law declared by the Supreme Court has effect not only from the date of the decision but from the inception of the statutory provision…

M/S.Nds Limited, Bangalore vs. Asst. Commissioner of Income Tax, Bangalore

In the result, the appeal filed by assessee stands allowed

ITA 364/BANG/2017[2007-2008]Status: DisposedITAT Bangalore28 Dec 2021AY 2007-2008

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiit(It)A No. 364/Bang/2017 Assessment Year : 2007-08 M/S. Synamedia Ltd. [Formerly Known As ‘Nds Limited’], The Assistant C/O. M/S. Synamedia India Pvt. Commissioner Of Ltd., Income Tax, Block 9A & 9B, Pritech Park, International Survey No. 51-64/4, Taxation, Sarjapur Outer Ring Road, Vs. Circle – 1(2), Bellandur Village, Bangalore. Bangalore – 560 103. Pan: Aabcn2524L Appellant Respondent Assessee By : Shri Sharath Rao, Advocate : Shri Dilip, Standing Revenue By Counsel For Dept. Date Of Hearing : 16-12-2021 Date Of Pronouncement : 28-12-2021

For Appellant: Shri
Section 143(3)Section 147Section 234B

…the Tribunal in its pending appeal, as an additional ground. The Assessee has also placed reliance on the decision of Ahmedabad Income- Page 13 of 38 IT(IT)A No. 364/Bang/2017 tax Appellate Tribunal ("ITAT") in case of ITO vs Smt. Manini Niranjanbhai [1992] 41 ITD 324 (Ahmedabad ITAT) wherein it has been explained that it is a well- established position that the SC does not declare the law with effect from the date of its order and the law declared by the SC has effect not only from the date of the decision but from the inception of the statutory provision. It has also been submitted that under Article 265 of t…

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 505/BANG/2017[2013-14]Status: DisposedITAT Bangalore12 Nov 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…ssee is entitled to make this claim before the Tribunal in its pending appeal, as an additional ground. The Assessee has also placed reliance on the decision of Ahmedabad Income-tax Appellate Tribunal ("ITAT") in case of ITO vs Smt. Manini Niranjanbhai [1992] 41 ITD 324 (Ahmedabad ITAT) wherein it has been explained that it is a well-established position that the SC does not declare the law with effect from the date of its order and the law declared by the SC has effect not only from the date of the decision but from the inception of the statutory provision. It has also been submitted that under Article 265 of th…

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 504/BANG/2017[2012-13]Status: DisposedITAT Bangalore12 Nov 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…ssee is entitled to make this claim before the Tribunal in its pending appeal, as an additional ground. The Assessee has also placed reliance on the decision of Ahmedabad Income-tax Appellate Tribunal ("ITAT") in case of ITO vs Smt. Manini Niranjanbhai [1992] 41 ITD 324 (Ahmedabad ITAT) wherein it has been explained that it is a well-established position that the SC does not declare the law with effect from the date of its order and the law declared by the SC has effect not only from the date of the decision but from the inception of the statutory provision. It has also been submitted that under Article 265 of th…

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 363/BANG/2017[2006-07]Status: DisposedITAT Bangalore12 Nov 2021AY 2006-07

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…ssee is entitled to make this claim before the Tribunal in its pending appeal, as an additional ground. The Assessee has also placed reliance on the decision of Ahmedabad Income-tax Appellate Tribunal ("ITAT") in case of ITO vs Smt. Manini Niranjanbhai [1992] 41 ITD 324 (Ahmedabad ITAT) wherein it has been explained that it is a well-established position that the SC does not declare the law with effect from the date of its order and the law declared by the SC has effect not only from the date of the decision but from the inception of the statutory provision. It has also been submitted that under Article 265 of th…

B R Agrotech Ltd, New Delhi vs. ACIT Circle-4(1), New Delhi

In the result, all the appeals of the assessee are allowed

ITA 6247/DEL/2019[2014-15]Status: DisposedITAT Delhi02 Sept 2021AY 2014-15

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6244/Del/2019 : Asstt. Year : 2011-12 Ita No. 6245/Del/2019 : Asstt. Year : 2012-13 Ita No. 6246/Del/2019 : Asstt. Year : 2013-14 Ita No. 6247/Del/2019 : Asstt. Year : 2014-15 M/S B R Agrotech Ltd., Vs Acit, 1505, Vikram Tower, Rajendra Circle-4(1), Place, New Delhi-110008 New Delhi (Appellant) (Respondent) Pan No. Aabcb3432F Assessee By : Sh. S. S. Nagar, Adv. Revenue By : Ms. Alka Gautam, Sr. Dr Date Of Hearing: 28.06.2021 Date Of Pronouncement: 02.09.2021

For Appellant: Sh. S. S. Nagar, AdvFor Respondent: Ms. Alka Gautam, Sr. DR
Section 115JSection 154

…circular. 2. The Board desire that any appeals or references pending on the point at issue may please be withdrawn. ITA Nos. 6244 to 6247/Del/2019 6 B R Agrotech Ltd. JUDICIAL ANALYSIS (by the CBDT) EXPLAINED IN - In ITO v. Smt. Manini Niranjanbhai [1992] 41 ITD 324 (Ahd.-Trib.) (SMC) it was observed that as per Circular No. 68, dated 17- 11-1971, it is now a well established position that the Supreme Court does not declare the law with effect from the date of its order and the law declared by the Supreme Court has effect not only from the date of the decision but from the inception of the statutory provision…

B R Agrotech Ltd, New Delhi vs. ACIT Circle-4(1), New Delhi

In the result, all the appeals of the assessee are allowed

ITA 6246/DEL/2019[2013-14]Status: DisposedITAT Delhi02 Sept 2021AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6244/Del/2019 : Asstt. Year : 2011-12 Ita No. 6245/Del/2019 : Asstt. Year : 2012-13 Ita No. 6246/Del/2019 : Asstt. Year : 2013-14 Ita No. 6247/Del/2019 : Asstt. Year : 2014-15 M/S B R Agrotech Ltd., Vs Acit, 1505, Vikram Tower, Rajendra Circle-4(1), Place, New Delhi-110008 New Delhi (Appellant) (Respondent) Pan No. Aabcb3432F Assessee By : Sh. S. S. Nagar, Adv. Revenue By : Ms. Alka Gautam, Sr. Dr Date Of Hearing: 28.06.2021 Date Of Pronouncement: 02.09.2021

For Appellant: Sh. S. S. Nagar, AdvFor Respondent: Ms. Alka Gautam, Sr. DR
Section 115JSection 154

…circular. 2. The Board desire that any appeals or references pending on the point at issue may please be withdrawn. ITA Nos. 6244 to 6247/Del/2019 6 B R Agrotech Ltd. JUDICIAL ANALYSIS (by the CBDT) EXPLAINED IN - In ITO v. Smt. Manini Niranjanbhai [1992] 41 ITD 324 (Ahd.-Trib.) (SMC) it was observed that as per Circular No. 68, dated 17- 11-1971, it is now a well established position that the Supreme Court does not declare the law with effect from the date of its order and the law declared by the Supreme Court has effect not only from the date of the decision but from the inception of the statutory provision…

B R Agrotech Ltd, New Delhi vs. ACIT Circle-4(1), New Delhi

In the result, all the appeals of the assessee are allowed

ITA 6245/DEL/2019[2012-13]Status: DisposedITAT Delhi02 Sept 2021AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6244/Del/2019 : Asstt. Year : 2011-12 Ita No. 6245/Del/2019 : Asstt. Year : 2012-13 Ita No. 6246/Del/2019 : Asstt. Year : 2013-14 Ita No. 6247/Del/2019 : Asstt. Year : 2014-15 M/S B R Agrotech Ltd., Vs Acit, 1505, Vikram Tower, Rajendra Circle-4(1), Place, New Delhi-110008 New Delhi (Appellant) (Respondent) Pan No. Aabcb3432F Assessee By : Sh. S. S. Nagar, Adv. Revenue By : Ms. Alka Gautam, Sr. Dr Date Of Hearing: 28.06.2021 Date Of Pronouncement: 02.09.2021

For Appellant: Sh. S. S. Nagar, AdvFor Respondent: Ms. Alka Gautam, Sr. DR
Section 115JSection 154

…circular. 2. The Board desire that any appeals or references pending on the point at issue may please be withdrawn. ITA Nos. 6244 to 6247/Del/2019 6 B R Agrotech Ltd. JUDICIAL ANALYSIS (by the CBDT) EXPLAINED IN - In ITO v. Smt. Manini Niranjanbhai [1992] 41 ITD 324 (Ahd.-Trib.) (SMC) it was observed that as per Circular No. 68, dated 17- 11-1971, it is now a well established position that the Supreme Court does not declare the law with effect from the date of its order and the law declared by the Supreme Court has effect not only from the date of the decision but from the inception of the statutory provision…

B R Agrotech Ltd, New Delhi vs. ACIT Circle-4(1), New Delhi

In the result, all the appeals of the assessee are allowed

ITA 6244/DEL/2019[2011-12]Status: DisposedITAT Delhi02 Sept 2021AY 2011-12

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6244/Del/2019 : Asstt. Year : 2011-12 Ita No. 6245/Del/2019 : Asstt. Year : 2012-13 Ita No. 6246/Del/2019 : Asstt. Year : 2013-14 Ita No. 6247/Del/2019 : Asstt. Year : 2014-15 M/S B R Agrotech Ltd., Vs Acit, 1505, Vikram Tower, Rajendra Circle-4(1), Place, New Delhi-110008 New Delhi (Appellant) (Respondent) Pan No. Aabcb3432F Assessee By : Sh. S. S. Nagar, Adv. Revenue By : Ms. Alka Gautam, Sr. Dr Date Of Hearing: 28.06.2021 Date Of Pronouncement: 02.09.2021

For Appellant: Sh. S. S. Nagar, AdvFor Respondent: Ms. Alka Gautam, Sr. DR
Section 115JSection 154

…circular. 2. The Board desire that any appeals or references pending on the point at issue may please be withdrawn. ITA Nos. 6244 to 6247/Del/2019 6 B R Agrotech Ltd. JUDICIAL ANALYSIS (by the CBDT) EXPLAINED IN - In ITO v. Smt. Manini Niranjanbhai [1992] 41 ITD 324 (Ahd.-Trib.) (SMC) it was observed that as per Circular No. 68, dated 17- 11-1971, it is now a well established position that the Supreme Court does not declare the law with effect from the date of its order and the law declared by the Supreme Court has effect not only from the date of the decision but from the inception of the statutory provision…

Nulux Engineers, Mumbai vs. DCIT Cir 20(2), Mumbai

In the result, appeal of the assessee is allowed as indicated above

ITA 2073/MUM/2017[2001-02]Status: DisposedITAT Mumbai05 Oct 2018AY 2001-02

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.2073/Mum/2017 (नििाारण वर्ा / Assessment Year: 2001-02) बिाम/ Nulux Engineers Dcit Cir 20(2) 5-Beach Queen, Mumbai 33- J.P Road, Versova, V. Mumbai-400061 स्थायी ऱेखा सं./ Pan: Aaafn1423C (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Manish Shah Revenue By : Shri. D.G Pansari , Dr सुनवाई की तारीख /Date Of Hearing : 28.08.2018 घोषणा की तारीख /Date Of Pronouncement : 05.10.2018 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being Ita No. 2073/Mum/2017, Is Directed Against Appellate Order Dated 02.12.2016 Passed By Learned Commissioner Of Income Tax (Appeals)-39, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2001-02, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Order Dated 30.08.2013 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 154 Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2001-02. 2. The Grounds Of Appeal Raised By The Assessee In The Memo Of Appeal Filed With The Income-Tax Appellate Tribunal, Mumbai (Hereinafter Called “The Tribunal”) Read As Under:-

For Appellant: Shri. Manish ShahFor Respondent: Shri. D.G Pansari , DR
Section 143(3)Section 148Section 154Section 263Section 28Section 80H

…आयकर अपीऱीय अधिकरण “B” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.2073/Mum/2017 (नििाारण वर्ा / Assessment Year: 2001-02) बिाम/ Nulux Engineers DCIT CIR 20(2) 5-Beach Queen, Mumbai 33- J.P Road, Versova, v. Mumbai-400061 स्थायी ऱेखा सं./ PAN: AAAFN1423C (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri. Manish Shah Revenue by : Shri. D.G Pansari , DR सुनवाई की तारीख /Date of Hearing : 28.08.2018 घोषणा की तारीख /Date of Pronouncement : 05.10.2018 आदेश / O R…

Deputy Commissioner of Income-Tax vs. Atlas Copco (India) Ltd., Pune

In the result, the appeal of the Revenue is dismissed

ITA 2286/PUN/2014[2005-06]Status: DisposedITAT Pune10 Jan 2018AY 2005-06

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri R. MurlidharFor Respondent: Shri Rajeev Kumar
Section 143(3)Section 154

…in Hiralal Bhagwati's case (supra), was not brought to the notice of the Tribunal and, thus, there was a "mistake apparent from the records" which required rectification [ para 39 of the Judgment]. (ii) In the case of ITO Vs. Smt. Manini Niranjanbhai [1992] 41 ITD 324 (Ahd- Trib) (SMC), while observing the Circular no. 68 dated 17/11/1971 of this CBDT, [1972] 83 ITR (ST.) 6 held that it is now well settled position that the Supreme Court does not declare the law w.e.f. the date of its order and the law declared by the Supreme Court has effect not only from the date of the decision but from the inception of the…

ITO v. Smt. Manini Niranjanbhai (41 ITD 324) — Cited in 11 Judgments | BharatTax