JUDGMENT 58. In Keshavji Ravji and Co. v. CIT

2 SCC 231Reported decision1990#17114 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2004 to 2025.

Judgments citing JUDGMENT 58. In Keshavji Ravji and Co. v. CIT

Vijay Krishnaswami @ Krishnaswami Vijayakumar vs. The Deputy Director of Income Tax (Investigation)

Crl.A. No.-003777-003779 - 2025Supreme Court28 Aug 2025

Bench: The Additional Chief Metropolitan Magistrate (E.O.Ii), Egmore, Chennai, For The Offence Under Section 276C(1)2 Of The Income Tax Act, 1961, (In Short “It Act”) For Assessment Year 2017- 1 High Court Of Judicature At Madras. 2 Wilful Attempt To Evade Tax, Etc. 1 Digitally Signed By Gulshan Kumar Arora Date: 2025.08.28 20:56:48 Ist Reason: Signature Not Verified

Section 132Section 132(4)Section 245Section 245CSection 245D(4)Section 276C(1)Section 279(1)Section 482

…that circulars issued by the Central Board of Direct Taxes under Section 119 of the Act are binding on all officers and persons employed in the execution of the Act even if they deviate from the provisions of the Act. In Keshavji Ravji and Co. v. CIT [(1990) 2 SCC 231] a Bench of three Judges of this Court has also taken the view that circulars beneficial to the assessee which tone down the rigour of the law and are issued in exercise of the statutory powers under Section 119 are binding on the authorities in the administration of the Act. The benefit of such circulars is admissible to the asses…

M/s. Kausalya Shelters Private Limited vs. Deputy Commissioner of Income Tax

ITTA/274/2022HC Telangana02 Feb 2023

Bench: N.TUKARAMJI,UJJAL BHUYAN

Principal Commissioner of Income Tax-2 vs. M/s Indur Green Power Private Limited

ITTA/627/2015HC Telangana02 Jun 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Commissioner of Income Tax-I vs. Angelique International Ltd

ITA/280/2013HC Delhi23 Sept 2013

Section 260ASection 40Section 5Section 5(2)Section 9Section 9(1)(i)Section 9(1)(vii)

…ITA Nos. 280/2012 & 454/2013 Page 1 of 8 $~3&9. * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NOS. 280/2013 & 454/2013 Date of decision: 23rd September, 2013 COMMISSIONER OF INCOME TAX-I ..... Appellant Through Mr. Sanjeev Rajpal, Sr. Standing Counsel. versus ANGELIQUE INTERNATIONAL LTD ..... Respondent Through Nemo. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE SANJEEV SACHDEVA SANJIV KHANNA, J. (ORAL): Reve…

Commnr. of Customs, Calcutta Etc.Etc vs. M/S. Indian Oil Corporation Ltd

C.A. No.-002342-002362 - 2001Supreme Court17 Feb 2004

For Respondent: M/s Indian Oil Corporation Ltd. & Anr

Section 151Section 151ASection 37

…lars of the Board, even if they are plainly contrary to the provisions of the Act, should be given effect to and binding on the authorities concerned in the administration of the Act. That is the case of Keshavji Ravji & Co. Vs. I.T. Commissioner [(1990) 2 SCC 231]. Venkatachaliah, J (as he then was) speaking for the Court observed thus: "Sri Ramachandran contended that circular of 1965 of the Central Board of Direct Taxes was binding on the authorities under the Act and should have been relied upon by the High Court in support of the Court’s construction of Section 40(b) to accord with the understandi…