Which sections of the Income Tax Act does Joint Commissioner. 10. In Shin Etsu Chemical Co. Ltd. v. Aksh Optifibre Ltd. come up under?

It is most often cited in judgments turning on Section 112, Section 2(29AA), Section 2(29B), Section 2(42A), Section 43(6), Section 45.

Joint Commissioner. 10. In Shin Etsu Chemical Co. Ltd. v. Aksh Optifibre Ltd.

Q: How many judgments cite Joint Commissioner. 10. In Shin Etsu Chemical Co. Ltd. v. Aksh Optifibre Ltd.?

75 judgments on BharatTax cite Joint Commissioner. 10. In Shin Etsu Chemical Co. Ltd. v. Aksh Optifibre Ltd. (7 SCC 234), spanning 2016 to 2025.

7 SCC 234Reported decision2005#1516 most cited

What is Joint Commissioner. 10. In Shin Etsu Chemical Co. Ltd. v. Aksh Optifibre Ltd. authority for?

A statute prescribing a procedure using negative language (e.g., 'in no other manner') imposes absolute requirements, and failure to comply will invalidate the entire proceeding.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

Shin Etsu Chemical Co. Ltd. v. Aksh Optifibre Ltd. · 7 SCC 234 · statutory interpretation · negative language · mandatory compliance · prior approval · assessment procedure · invalidate proceedings · absolute requirements · Joint Commissioner approval · Section 144BA.

Sections most often in play

Section 112 Section 2(29AA)Section 2(29B)Section 2(42A)Section 43(6)Section 45 Section 48 Section 49

Issues it is cited on

section 10(31a)section 100 section 76 section 142(2c)section 153b(1)(b)section 153b(1)rectification under section 154 section 144ba section 206c section 158bc section 206 section 2(22)

Judgments citing Joint Commissioner. 10. In Shin Etsu Chemical Co. Ltd. v. Aksh Optifibre Ltd.

TATA COMMUNICATIONS LIMITED,MUMBAI vs. PRINCIPLE COMMISSIONER OF INCOME TAX, MUMBAI

In the result, the question of law referred to the Special Bench is answered in favour of the assessee

ITA 3515/MUM/2025[2018-19]Status: DisposedITAT Mumbai25 Sept 2025AY 2018-19

Bench: Shri Saktijit Dey & Shri Arun Khodpiatata Communications Limited Pr. Cit, Videsh Sanchar Bhavan, Mumbai-1 Vs. M. G. Road, Fort, Mumbai-400 001 Pan/Gir No. Aaacv 2808 C (Appellant) : (Respondent) Appellant By : Shri J. D. Mistri Respondent By : Shri Ritesh Misra, Cit Dr Date Of Hearing : 25.09.2025 Date Of Pronouncement : 25.09.2025 O R D E R Per Saktijit Dey: The Present Appeal, At The Instance Of The Assessee, Assails Order Dated 21.03.2025, Passed U/S. 263 Of The Income Tax Act, 1961 (‘The Act’ For Short), By Learned Principal Commissioner Of Income Tax (‘Ld. Pcit’ For Short), Pertaining To The Assessment Year (A.Y.) 2018-19. 2. Though The Assessee Has Raised Multiple Grounds, Both On Jurisdictional Issues As Well As On Merits, However, There Is Consensus Between The Parties That The Appeal Can Be Decided On Merits, In Which Event, There Is No Need To Go Into Various Other Issues Raised In Appeal.

For Appellant: Shri J. D. MistriFor Respondent: Shri Ritesh Misra, CIT DR

Section 112Section 143(3)Section 263Section 50

…ecides the dispute which can be relied upon as precedent and not any obiter dictum or casual observations. (See Girnar Traders v. State of Maharashtra (2007) 7 SCC 555 and Shin-Etsu Chemical Co. Ltd. v. Aksh Optifibre Ltd. (2005) 127 Comp Cas 97 (SC) ; (2005) 7 SCC 234.” (ii). Apex Court's decision in the case of CIT v/s. Sun Engineering Works (P.) Ltd. reported in 198 ITR 297 (1992) where in it has been held that: "It is neither desirable nor permissible to pick out a word or a sentence from the judgment of the Court, divorced from the context of the question under consideration and treat it to be the complete '…

SAMIR NARAIN BHOJWANI ,MUMBAI vs. DCIT 4(2)(1), MUMBAI

Appeal of the assessee is allowed for statistical purposes and the appeal of the revenue is dismissed

ITA 261/MUM/2025[2022-23]Status: DisposedITAT Mumbai26 Jun 2025AY 2022-23

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Appellant: Shri Yogesh Thar & Chaitanya

Section 112Section 194CSection 250Section 37(1)Section 40Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No. 261/Mum/2025 (Assessment Year: 2022-23) Samir Narain Bhojwani, DCIT-4(2)(1), 1st Floor, Samir Complex, Room No. 642, 6th Floor, St. Andrews Road, Bandra (West), Vs. Aayakar Bhavan, M.K. Road, Mumbai-400050. New Marine Lines, PAN: AABPB9150H Mumbai-400020. Appellant) : Respondent) I.T.A. No. 1022/Mum/2025 (Assessment Year: 2022-23) ACIT-4(2)(1), Samir Narain Bhojwani, 1st Floor, Samir Complex, Room No. 640, Aayakar Bhavan, M.K. Road, Mumbai-400020. Vs. St. Andrews Road, Bandra (West), Mumbai-400…

FRANK S INTERNATIONAL ITL LIMITED,MUMBAI vs. ACIT(IT), CIRCLE (2)(3)(1), MUMBAI, MUMBAI

In the result, the question of law referred to the Special Bench is answered in favour of the\nassessee

ITA 5429/MUM/2024[2019-20]Status: DisposedITAT Mumbai07 Mar 2025AY 2019-20

Section 115JSection 143(2)Section 143(3)Section 2Section 250Section 50Section 50(1)

…es the\ndispute which can be relied upon as precedent and not any obiter dictum or casual\nobservations. (See Girnar Traders v. State of Maharashtra (2007) 7 SCC 555 and\nShin-Etsu Chemical Co. Ltd. v. Aksh Optifibre Ltd. (2005) 127 Comp Cas 97 (SC)\n; (2005) 7 SCC 234.\"\n(ii). Apex Court's decision in the case of CIT v/s. Sun Engineering Works (P.) Ltd. reported\nin 198 ITR 297 (1992) where in it has been held that:\n\"It is neither desirable nor permissible to pick out a word or a sentence from the\njudgment of the Court, divorced from the context of the question under\nconsideration and treat it to be the com…

DCIT CENTRAL CIRCLE-8, NEW DELHI vs. AMOLAK SINGH BHATIA, BILASPUR

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

ITA 721/DEL/2021[2003-04]Status: DisposedITAT Delhi18 Apr 2023AY 2003-04

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri P. Praveen Sidharth, CIT DR

Section 153Section 153ASection 153B(1)(a)Section 153D

…the provision is couched in the negative and therefore, there is a prohibition against passing of an assessment or reassessment order, except with the prior approval of the Joint Commissioner. 10. In Shin-Etsu Chemical Co. Ltd. v. Aksh Optifibre Ltd. [20051 7 SCC 234. the Supreme Court has observed that if the requirements of a statute which prescribes the manner in which something is to be done are expressed in negative language. that is to say, if the statute enacts that it shall be done in such a manner and in no other manner. it has been laid down that those requirements are in all cases. absolute. and that…

DCIT CENTRAL CIRCLE-8, NEW DELHI vs. AMOLAK SINGH BHATIA, BILASPUR

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

ITA 720/DEL/2021[2007-08]Status: DisposedITAT Delhi18 Apr 2023AY 2007-08

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri P. Praveen Sidharth, CIT DR

Section 153Section 153ASection 153B(1)(a)Section 153D

DCIT CENTRAL CIRCLE-8, NEW DELHI vs. AMOLAK SINGH BHATIA, BILASPUR

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

ITA 719/DEL/2021[2006-07]Status: DisposedITAT Delhi18 Apr 2023AY 2006-07

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri P. Praveen Sidharth, CIT DR

Section 153Section 153ASection 153B(1)(a)Section 153D

DCIT CENTRAL CIRCLE-8, NEW DELHI vs. AMOLAK SINGH BHATIA, BILASPUR

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

ITA 718/DEL/2021[2005-06]Status: DisposedITAT Delhi18 Apr 2023AY 2005-06

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri P. Praveen Sidharth, CIT DR

Section 153Section 153ASection 153B(1)(a)Section 153D

DCIT CENTRAL CIRCLE-8, NEW DELHI vs. AMOLAK SINGH BHATIA, BILASPUR

In the result, all the cross objections filed by the assessee are allowed as above and all the appeals of the Revenue are dismissed as infructuous

ITA 717/DEL/2021[2004-05]Status: DisposedITAT Delhi18 Apr 2023AY 2004-05

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri P. Praveen Sidharth, CIT DR

Section 153Section 153ASection 153B(1)(a)Section 153D

ACIT, NEW DELHI vs. M/S SUBASH DABAS, NEW DELHI

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

ITA 2399/DEL/2016[2009-10]Status: DisposedITAT Delhi25 Nov 2021AY 2009-10

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2009-10]

Section 132Section 133(6)Section 139(1)Section 153ASection 2(22)(e)Section 40Section 68Section 69

…the provision is couched in the negative and therefore, there is a prohibition against passing of an assessment or reassessment order, except with the prior approval of the Joint Commissioner. 10. In Shin Etsu Chemical Co. Ltd. v. Aksh Optifibre Ltd. [2005] 7 SCC 234, the Supreme Court has observed that if the requirements of a statute which prescribes the manner in which something is to be done are expressed in negative language, that is to say, if the statute enacts that it shall be done in such a manner and in no other manner, it has been laid down that those requirements are in all cases, absolute, and that…

SHRI MADAL LAL,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JALANDHAR

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

ITA 112/ASR/2018[2007-08]Status: DisposedITAT Amritsar16 Aug 2021AY 2007-08

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153B(1)Section 153D

…ITA Nos. 112 to 118/Asr/2018 1 In the Income-Tax Appellate Tribunal, Amritsar Bench, Amritsar Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member ITA Nos. 112 to 118/Asr/2018 Assessment Year’s 2007-08 & 2013-14 Sh. Madan Lal V.S. DCIT Central Circle - I H.No. 24, Model Town, Jhalandhar MogaRoad,Shahkot, Jhalandhar PAN:ABFPL4650B (Appellant) (Respondent) Appellant by Sh. Salil Kapoor, Adv. Sh. Nirmal Mahajan, C.A. & Respondent by Smt. Rajindra Kaur, DR. Date of Hearing 15.07.2021 16.08.2021 Date of Pronouncement ORDER Per Laliet Kumar, J.M. The present appeal was filed by…

NEERU DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4 , NEW DELHI

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

ITA 1991/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Jan 2021AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…the provision is couched in the negative and therefore, there is a prohibition against passing of an assessment or reassessment order, except with the prior approval of the Joint Commissioner. 10. In Shin Etsu Chemical Co. Ltd. v. Aksh Optifibre Ltd. [2005] 7 SCC 234, the Supreme Court has observed that if the requirements of a statute which prescribes the manner in which something is to be done are expressed in negative language, that is to say, if the statute enacts that it shall be done in such a manner and in no other manner, it has been laid down that those requirements are in all cases, absolute, and that…

DUGGAL & SONS BUILDWELL (P) LTD.,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

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

ITA 1828/DEL/2019[2016-17]Status: DisposedITAT Delhi19 Jan 2021AY 2016-17

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…the provision is couched in the negative and therefore, there is a prohibition against passing of an assessment or reassessment order, except with the prior approval of the Joint Commissioner. 10. In Shin Etsu Chemical Co. Ltd. v. Aksh Optifibre Ltd. [2005] 7 SCC 234, the Supreme Court has observed that if the requirements of a statute which prescribes the manner in which something is to be done are expressed in negative language, that is to say, if the statute enacts that it shall be done in such a manner and in no other manner, it has been laid down that those requirements are in all cases, absolute, and that…

DUGGAL & SONS BUILDWELL (P) LTD.,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

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

ITA 1827/DEL/2019[2015-16]Status: DisposedITAT Delhi19 Jan 2021AY 2015-16

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…the provision is couched in the negative and therefore, there is a prohibition against passing of an assessment or reassessment order, except with the prior approval of the Joint Commissioner. 10. In Shin Etsu Chemical Co. Ltd. v. Aksh Optifibre Ltd. [2005] 7 SCC 234, the Supreme Court has observed that if the requirements of a statute which prescribes the manner in which something is to be done are expressed in negative language, that is to say, if the statute enacts that it shall be done in such a manner and in no other manner, it has been laid down that those requirements are in all cases, absolute, and that…

DUGGAL & SONS BUILDWELL (P) LTD.,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

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

ITA 1826/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jan 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…the provision is couched in the negative and therefore, there is a prohibition against passing of an assessment or reassessment order, except with the prior approval of the Joint Commissioner. 10. In Shin Etsu Chemical Co. Ltd. v. Aksh Optifibre Ltd. [2005] 7 SCC 234, the Supreme Court has observed that if the requirements of a statute which prescribes the manner in which something is to be done are expressed in negative language, that is to say, if the statute enacts that it shall be done in such a manner and in no other manner, it has been laid down that those requirements are in all cases, absolute, and that…

DUGGAL & SONS BUILDWELL (P) LTD.,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

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

ITA 1825/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jan 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…the provision is couched in the negative and therefore, there is a prohibition against passing of an assessment or reassessment order, except with the prior approval of the Joint Commissioner. 10. In Shin Etsu Chemical Co. Ltd. v. Aksh Optifibre Ltd. [2005] 7 SCC 234, the Supreme Court has observed that if the requirements of a statute which prescribes the manner in which something is to be done are expressed in negative language, that is to say, if the statute enacts that it shall be done in such a manner and in no other manner, it has been laid down that those requirements are in all cases, absolute, and that…

DUGGAL & SONS BUILDWELL (P) LTD.,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

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

ITA 1824/DEL/2019[2010-11]Status: DisposedITAT Delhi19 Jan 2021AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…the provision is couched in the negative and therefore, there is a prohibition against passing of an assessment or reassessment order, except with the prior approval of the Joint Commissioner. 10. In Shin Etsu Chemical Co. Ltd. v. Aksh Optifibre Ltd. [2005] 7 SCC 234, the Supreme Court has observed that if the requirements of a statute which prescribes the manner in which something is to be done are expressed in negative language, that is to say, if the statute enacts that it shall be done in such a manner and in no other manner, it has been laid down that those requirements are in all cases, absolute, and that…

DUGGAL ESTATES PVT. LTD.,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

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

ITA 1823/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jan 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…the provision is couched in the negative and therefore, there is a prohibition against passing of an assessment or reassessment order, except with the prior approval of the Joint Commissioner. 10. In Shin Etsu Chemical Co. Ltd. v. Aksh Optifibre Ltd. [2005] 7 SCC 234, the Supreme Court has observed that if the requirements of a statute which prescribes the manner in which something is to be done are expressed in negative language, that is to say, if the statute enacts that it shall be done in such a manner and in no other manner, it has been laid down that those requirements are in all cases, absolute, and that…

ARUN DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

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

ITA 1822/DEL/2019[2013-14]Status: DisposedITAT Delhi19 Jan 2021AY 2013-14

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…the provision is couched in the negative and therefore, there is a prohibition against passing of an assessment or reassessment order, except with the prior approval of the Joint Commissioner. 10. In Shin Etsu Chemical Co. Ltd. v. Aksh Optifibre Ltd. [2005] 7 SCC 234, the Supreme Court has observed that if the requirements of a statute which prescribes the manner in which something is to be done are expressed in negative language, that is to say, if the statute enacts that it shall be done in such a manner and in no other manner, it has been laid down that those requirements are in all cases, absolute, and that…

ARUN DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

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

ITA 1821/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Jan 2021AY 2012-13

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…the provision is couched in the negative and therefore, there is a prohibition against passing of an assessment or reassessment order, except with the prior approval of the Joint Commissioner. 10. In Shin Etsu Chemical Co. Ltd. v. Aksh Optifibre Ltd. [2005] 7 SCC 234, the Supreme Court has observed that if the requirements of a statute which prescribes the manner in which something is to be done are expressed in negative language, that is to say, if the statute enacts that it shall be done in such a manner and in no other manner, it has been laid down that those requirements are in all cases, absolute, and that…

ARUN DUGGAL,FARIDABAD vs. ACIT, CENTRAL CIRCLE- 4, NEW DELHI

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

ITA 1820/DEL/2019[2011-12]Status: DisposedITAT Delhi19 Jan 2021AY 2011-12

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…the provision is couched in the negative and therefore, there is a prohibition against passing of an assessment or reassessment order, except with the prior approval of the Joint Commissioner. 10. In Shin Etsu Chemical Co. Ltd. v. Aksh Optifibre Ltd. [2005] 7 SCC 234, the Supreme Court has observed that if the requirements of a statute which prescribes the manner in which something is to be done are expressed in negative language, that is to say, if the statute enacts that it shall be done in such a manner and in no other manner, it has been laid down that those requirements are in all cases, absolute, and that…

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