Kaneel Oils & Export Inds. Ltd. v. JCIT

121 ITD 596Income Tax Appellate Tribunal2009#8331 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 143(3)Section 80-IASection 92CSection 92CASection 92FSection 10BSection 144BSection 144C

Issues it is cited on

section 93section 92f(ii)section 92basection 43asection 92fsection 92ca(1)section 158bdsection 144basection 158bbsection 144c(3)specified domestic transactionsection 158bc

Judgments citing Kaneel Oils & Export Inds. Ltd. v. JCIT

ASSISTANT COMMISSIONER OF INCOME TAX, TIRUPUR vs. SRI SHANMUGAVEL MILLS PRIVATE LIMITED, TIRUPUR

In the result, appeal filed by the Revenue is dismissed

ITA 1048/CHNY/2025[2017]Status: DisposedITAT Chennai24 Oct 2025

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.Suraj Nahar, CAFor Respondent: Mr.Saddik Ahmed, Sr.AR
Section 143(3)Section 80ISection 92C

…Third Member of the Income Tax Appellate Tribunal, Chennai Bench in Sanghvi & Doshi Enterprise v ITO [2011] 131 ITD 151 (Chennai)(TM) Hon’ble Third Member of the Income Tax Appellate Tribunal, f) Ahmedabad Bench in Kanel Oil & Exports Inds. Ltd v JCIT [2009] 121 ITD 596 (Ahd)(TM) g) Mumbai Special Bench of the Hon’ble Income Tax Appellate Tribunal has in DCIT v Oman International Bank SAOG [2006] 100 ITD 285 (Mum)(SB) 27. The Ld.AR concluded based on the above this Tribunal is bound to follow the decision of the Hon’ble Calcutta High Court in Star Paper Mills Ltd. referred to supra and all other High Court dec…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1,TIRUPPUR, TIRUPPUR vs. PRABHU SPINNING MILLS PRIVATE LIMITED, TIRUPPUR

ITA 435/CHNY/2025[2017-18]Status: DisposedITAT Chennai13 Aug 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:433 & 435/Chny/2025 निर्धारण वर्ष / Assessment Year: 2018-19 & 2017-18 Acit, Circle -1 121, Adarns Plaza, 60, Feet Road, Tiruppur - 641 602. (अपीलार्थी/Appellant) Vs. Prabhu Spining Mills Private Limited, No. 207 – 86, Mangalam Road, Karuvampalayam, Tiruppur – 641 604. Tamil Nadu. [Pan:Aabcp-0750-E] (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/Appellant By : Shri. Arv Sreenivasan, Cit प्रत्यर्थी की ओर से/Respondent By : Shri. T. Banusekar, Advocate. सुनवाई की तारीख/Date Of Hearing : 16.07.2025 घोषणा की तारीख/Date Of Pronouncement : 13.08.2025 Per S. R. Raghunatha, Am : आदेश /Order These Two Appeals Filed By The Revenue Are Directed Against Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Chennai-16 (In Short “Id.Cit(A)”) Dated 04.10.2024 For Assessment Years 2017-18 & 2018-19 Respectively. Since Facts Are Identical & Issues Are Common, For The Sake Of Convenience, These Appeals By The Revenue Are Being Heard Together & Disposed Of By This Consolidated Order. 2. The Appeal Of The Revenue For The Assessment Year 2017-18 Is Taken As The Lead Appeal For Adjudication Of The Issues Involved. The Only Issue Which Has Been Raised In Appeal By The Revenue Is With Regard To Determination Of Quantum Of Deduction U/S.80-Ia Of The Income Tax Act, 1961 (In Short "The Act"). :-2-:

For Appellant: Shri. ARV Sreenivasan, CITFor Respondent: Shri. T. Banusekar, Advocate
Section 143(3)Section 80Section 92C

…Third Member of the Income Tax Appellate Tribunal, Chennai Bench in Sanghvi & Doshi Enterprise v ITO [2011] 131 ITD 151 (Chennai)(TM) f) Hon'ble Third Member of the Income Tax Appellate Tribunal, Ahmedabad Bench in Kanel Oil & Exports Inds. Ltd v JCIT [2009] 121 ITD 596 (Ahd)(TM) g) Mumbai Special Bench of the Hon'ble Income Tax Appellate Tribunal has in DCIT v Oman International Bank SAOG [2006] 100 ITD 285 (Mum)(SB) 27. The Ld.AR concluded based on the above this Tribunal is bound to follow the decision of the Hon'ble Calcutta High Court in Star Paper Mills Ltd. referred to supra and all other High Court decis…

ASSISTANT COMMISSIONER OF INCOME TAX, TIRUPPUR vs. PRABHU SPINNING MILLS PRIVATE LIMITED, TIRUPPUR

In the result all the grounds raised by the revenue for the A

ITA 433/CHNY/2025[2018-19]Status: DisposedITAT Chennai13 Aug 2025AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.:433 & 435/Chny/2025 धनिाजरण वर्ज / Assessment Year: 2018-19 & 2017-18 Acit, Circle -1 Prabhu Spining Mills Private 121, Adarns Plaza, Vs. Limited, 60, Feet Road, No. 207 – 86, Mangalam Road, Tiruppur – 641 602. Karuvampalayam, Tiruppur – 641 604. Tamil Nadu. (अपीलाथी/Appellant) [Pan:Aabcp-0750-E] (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. Arv Sreenivasan, Cit प्रत्यथी की ओर से/Respondent By : Shri. T. Banusekar, Advocate. सुनवाई की तारीख/Date Of Hearing : 16.07.2025 घोर्णा की तारीख/Date Of Pronouncement : 13.08.2025

For Appellant: Shri. ARV Sreenivasan, CITFor Respondent: Shri. T. Banusekar, Advocate
Section 143(3)Section 80Section 92C

…te Tribunal, Chennai Bench in Sanghvi & Doshi Enterprise v ITO [2011] 131 ITD 151 (Chennai)(TM) :-11-: ITA. No: 433 & 435/Chny/2025 f) Hon’ble Third Member of the Income Tax Appellate Tribunal, Ahmedabad Bench in Kanel Oil & Exports Inds. Ltd v JCIT [2009] 121 ITD 596 (Ahd)(TM) g) Mumbai Special Bench of the Hon’ble Income Tax Appellate Tribunal has in DCIT v Oman International Bank SAOG [2006] 100 ITD 285 (Mum)(SB) 27. The Ld.AR concluded based on the above this Tribunal is bound to follow the decision of the Hon’ble Calcutta High Court in Star Paper Mills Ltd. referred to supra and all other High Court deci…

DCIT -CC-5(2) , MUMBAI vs. M/S. USV PVT. LTD, MUMBAI

Accordingly, respectfully following the above decisions of the Tribunal we refrain to interfere with the order passed by the CIT(A) on this issue. Ground No. 8 raised by the Revenue is, therefore, ...

ITA 2575/MUM/2021[2014-15]Status: DisposedITAT Mumbai07 Sept 2022AY 2014-15
For Appellant: Shri Paras Savla and Shri Pratik PodarFor Respondent: Shri Achal Sharma
Section 143(3)Section 253(3)Section 35Section 40

…we have a decision of the Hon‘ble High Court which is in favour of the assessee and against the Revenue. Which decision should get precedence? The answer lies in the decision of the Tribunal Ahmedabad Bench in the case of Kanel Oil & Export Inds. Ltd. Vs JCIT 121 ITD 596 wherein the Tribunal has held as under: ―A simple answer would be that the judgement of a High Court, though not of the Jurisdictional High Court, prevails over an order of the Special Bench even though it is from the Jurisdictional Bench of the Tribunal on the basis of the view that the High Court is above the Tribunal in the judicial hierarchy…

CISCO SYSTEMS SERVICES B.V,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-1(1), BANGALORE

In the result, the appeal by the assessee is allowed

ITA 961/BANG/2017[2012-13]Status: DisposedITAT Bangalore19 Jan 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A No. 961/Bang/2017 Assessment Year : 2012-13 M/S. Cisco Systems Services B.V. – India The Deputy Branch, Commissioner Of Brigade South Parade, Income Tax, No. 10, International Taxation, Mahatma Gandhi Road, Circle – 1(1), Vs. Bangalore – 560 001. Bangalore. Pan: Aaccc4836D Appellant Respondent Assessee By : Shri Rajan Vora, Ca : Dr. Manjunath Karkaihalli, Revenue By Cit Dr Date Of Hearing : 19-01-2022 Date Of Pronouncement : 19-01-2022 Order Per Beena Pillaithis Appeal By Assessee Is Directed Against The Order Of The Ld.Ao Dated 27.02.2017 Passed U/S. 143(3) R.W.S. 144C(14) Of The Income- Tax Act, 1961 [The Act] On The Following Grounds: “Based On The Facts & Circumstances Of The Case & In Law, Cisco Systems Services B.V. - India Branch (Hereinafter Referred To As The 'Appellant.) Respectfully Craves Leave To Prefer An Appeal Against The Order Passed By The Deputy Commissioner Of Income-Tax (International Taxation) - Circle 1(1) ('Assessing Officer' Or 'Ao') Dated February 27, 2017 In Pursuance Of The Directions & The Revised Directions Issued By The Dispute Resolution Panel ('Drp'), Bangalore Dated December 29, 2016 & January 16. 2017 Respectively, Under Section 253 Of The Income-Tax Act, 1961 ('Act) On The Following Grounds:

For Appellant: Shri Rajan Vora, CA
Section 143(3)Section 253Section 92C

…thout following due process of law are liable to be set aside. Thus, this ratio will prevail over the view taken by Hon'ble Kolkotta & Hyderabad Tribunal (Supra). We place reliance on the decision of Kaneel Oils & Export Inds. Ltd. Vs. JCIT reported in (2009) 121 ITD 596, which is a Third Member decision. As the assessment order passed dated 25/2/2015 has been quashed and set aside, all other issues raised on merits become academic.” 8. In the present case, the Ld.AO passed the draft assessment order u/s. 143(3) r.w.s. 144C (13) of the Act on 23.03.2016 which is accompanied with demand notice issued u/s. 156 of t…

M/S. CISCO SYSTEMS SERVICES B.V. INDIA BRANCH,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE- 1(1), BANGALORE

In the result, the appeal by the assessee is allowed

ITA 2572/BANG/2019[2011-12]Status: DisposedITAT Bangalore12 Jan 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A No. 2572/Bang/2019 Assessment Year : 2011-12 M/S. Cisco Systems Services B.V. – India The Deputy Branch, Commissioner Of Brigade South Parade, Income Tax, No. 10, Mahatma Gandhi International Taxation, Road, Circle – 1(1), Vs. Bangalore – 560 001. Bangalore. Pan: Aaccc4836D Appellant Respondent Assessee By : Shri Rajan Vora, Ca Revenue By : Shri Pradeep Kumar, Cit (Dr) Date Of Hearing : 04-01-2022 Date Of Pronouncement : 12-01-2022 Order Per Beena Pillaithis Appeal By Assessee Is Directed Against The Order Of The Ld.Ao Dated 31.12.2015 Passed U/S. 143(3) R.W.S. 144C(13) Of The Income-Tax Act, 1961 [The Act] On The Following Grounds: “Based On The Facts & Circumstances Of The Case & In Law, Cisco Systems Services B.V. —India Branch (Hereinafter Referred To As 'The Appellant'), Respectfully Craves Leave To Prefer An Appeal Against The Order Passed By The Learned Assessing Officer (Hereinafter Referred To As The 'Learned Ao') Dated October 15, 2019 Under Section 147 Read With Section 143(3) Read With Section 144C Of The Income-Tax Act, 1961 (`The Act') Pursuant To The Directions Dated September 23, 2019 Issued By The Drp U/S 144C(5) Of The Act ('The Impugned Order') Inter-Alia On The Following Grounds:

For Appellant: Shri Rajan Vora, CAFor Respondent: Shri Pradeep Kumar, CIT (DR)
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 147Section 156Section 234BSection 271(1)(c)Section 92C(2)

…thout following due process of law are liable to be set aside. Thus, this ratio will prevail over the view taken by Hon'ble Kolkotta & Hyderabad Tribunal (Supra). We place reliance on the decision of Kaneel Oils & Export Inds. Ltd. Vs. JCIT reported in (2009) 121 ITD 596, which is a Third Member decision. As the assessment order passed dated 25/2/2015 has been quashed and set aside, all other issues raised on merits become academic.” Page 16 of 16 IT(IT)A No. 2572/Bang/2019 8. In the present case, the Ld.AO passed the draft assessment order u/s. 143(3) r.w.s. 144C (13) of the Act on 28.12.2018 which is accompan…

CISCO SYSTEMS SERVICES B V INDIA BRANCH,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(1), BENGALURU

In the result, the appeal by the assessee is allowed

ITA 2888/BANG/2017[2013-14]Status: DisposedITAT Bangalore27 Dec 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Rajan Vora, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(OSD)
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 2888/Bang/2017 Assessment year: 2013-14 Cisco Systems Services B.V. – Vs. The Deputy Commissioner India Branch, of Income Tax (International Brigade South Parade, Taxation), No.10, M.G. Road, Circle 1(1), Bengaluru – 560 001. Bengaluru. PAN: AACCC 4836D APPELLANT RESPONDENT Appellant by : Shri Rajan Vora, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(OSD), (ITAT), Bengaluru. Date of hearing : 22.12.2021 Date of Pronouncement : 27.12.2021 O R D E R…

SURETEX PROPHYLACTICS (INDIA) LIMITED,BANGALORE vs. ASST.C.I.T., BANGALORE

In the result appeal filed by assessee stands allowed

ITA 430/BANG/2016[2011-12]Status: DisposedITAT Bangalore01 Apr 2021AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No.430/Bang/2016 Assessment Year : 2011-12

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR)
Section 143Section 144CSection 144C(13)Section 156Section 271Section 274

…thout following due process of law are liable to be set aside. Thus, this ratio will prevail over the view taken by Hon’ble Kolkotta & Hyderabad Tribunal (Supra). We place reliance on the decision of Kaneel Oils & Export Inds. Ltd. Vs. JCIT reported in (2009) 121 ITD 596, which is a Third Member decision. As the assessment order passed dated 25/2/2015 has been quashed and set aside, all other issues raised on merits become academic. Accordingly we allow assessee’s appeal on Ground No.9 In the result appeal filed by assessee stands allowed. Order pronounced in the open court on 1st April, 2021 (CHANDRA POOJARI) J…

M/S. ELITE SHIPPING SYNERGIES PVT. LTD.,CHENNAI vs. ITO, CHENNAI

In the result, the assessee’s appeal is allowed

ITA 2405/CHNY/2016[2012-13]Status: DisposedITAT Chennai16 Dec 2016AY 2012-13

Bench: Shri Sanjay Arora & Shri G. Pavan Kumarआयकर अपील सं./Ita No.2405/Mds/2016 "नधा"रण वष" / Assessment Year : 2012-13

For Appellant: Ms. Hemalatha, ACAFor Respondent: Shri A.V.Sreekanth, JCIT
Section 143(3)Section 201Section 40

…rary decisions by the High Courts, none of which is binding, is to decide on the basis of what appeals to its conscience as the correct view (refer: CIT vs. Thane Electric Supply Ltd., [1994] 206 ITR 727 (Bob), Kanel Oil & Exports Inds. Ltd. v. Jt. CIT [2009] 121 ITD 596 (Ahd)(TM). The Hon’ble Delhi High Court has opined that the second proviso is curative in nature and, thus, retrospective. The Hon’ble Kerala High Court, on the other hand, has held the provision as substantive and, therefore, cannot be given a retrospective effect. Section 40(a)(ia) was brought on the statute by Finance (No.2) Act, 2004 w.e.f. 0…

ITO 25(2)(2), MUMBAI vs. PRVIN T SHAH, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 6799/MUM/2014[2007-08]Status: DisposedITAT Mumbai26 Oct 2016AY 2007-08

Bench: Shri B.R.Baskaran & Shri Pawan Singh

For Appellant: Shri Bharti Singh(DR)For Respondent: Shri Jitendra Singh (DR)
Section 139(1)Section 194CSection 253Section 40

…follow the decision of the Hon'ble Calcutta High Court because it is the only judgment of any High Court which is brought to our notice. 15. Similar view has been taken in the Third Member decision in the case of Kanel Oil & Export Inds. Ltd. v. JCIT [2009] 121 ITD 596 (Ahd) (TM) wherein it has been held as under:- "In the instant case, question that came up for consideration was as to whether the order of the Special Bench upholding the levy of interest in the light of sub-section (4) of section 115JA should be followed or the judgment of the Bombay High Court in Snowcem India Ltd.'s case (supra), also render…

DCIT CEN CIR 10, MUMBAI vs. CHAWLA BROTHERS P.LTD, MUMBAI

In the result, appeal of the revenue stands dismissed

ITA 5755/MUM/2014[2011-12]Status: DisposedITAT Mumbai03 Oct 2016AY 2011-12

Bench: Shri Amit Shukla & Shri Rajesh Kumarita No. : 5755/Mum/2014 (Assessment Year: 2011-12) Dcit –Central –Circle -10, Vs M/S Chawla Brothers Pvt. Ltd. Room No.802, 8Th Floor, 317, Pooran Asha Bldg., Old Cgo Annexe Bldg., Narsi Natha Street, Masjid M K Road, Bunder, Mumbai -400 009 Mumbai -400 020 Pan:Aaacc 5084 F ""यथ" (Respondent) अपीलाथ" (Appellant) "ी लव कुमार Shri Love Kumar Appellant By "ी िजत" जैन Respondent By Shri Jitendra Jain "ी महेश ओ राजोरा Shri Mahesh O. Rajora

Section 143(3)Section 23(1)Section 23(1)(a)Section 80I

…आयकर अपीलीय अिधकरण “सी” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI "ी अिमत शु"ला, "याियक सद"य एवं "ी राजेश कुमार, लेखा सद"य के सम" । BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA No. : 5755/Mum/2014 (Assessment year: 2011-12) DCIT –Central –Circle -10, Vs M/s Chawla Brothers Pvt. Ltd. Room No.802, 8th Floor, 317, Pooran Asha Bldg., Old CGO Annexe Bldg., Narsi Natha Street, Masjid M K Road, Bunder, Mumbai -400 009 Mumbai -400 020 PAN:AAACC 5084 F ""यथ" (Respondent) अपीलाथ" (Appellant) "ी लव कुमार Shri Love Kumar Appellant by "ी िजत"…

ACIT CC 39, MUMBAI vs. UNITED LINER AGENCIES OF INDIA P.LTD, MUMBAI

The appeal of the Revenue is dismissed

ITA 970/MUM/2014[2005-06]Status: DisposedITAT Mumbai16 Oct 2015AY 2005-06

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2005-06 Acit, M/S United Liner Agencies Of Cc-6(4), R. No.32(1), India P. Ltd. बनाम/ Ground Floor, Godrej Coliseum, Office Vs. Aayakar Bhavan, M.K.Road No.801, C-Wing, Behind Mumbai-400020 Everard Nagar, Off Somaiya Hospital Road, Sion East, Mumbai-400022 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No.Aaacu5182C Shri Narendra Kumar Cit-Dr राज"व क" ओर से / Revenue By "नधा"रती क" ओर से / Assessee By Shri Y. P. Trivedi & Usha Dalal

Section 80Section 80I

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,एफ,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “F”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member Assessment Year: 2005-06 ACIT, M/s United Liner Agencies of CC-6(4), R. No.32(1), India P. Ltd. बनाम/ Ground Floor, Godrej Coliseum, Office Vs. Aayakar Bhavan, M.K.Road No.801, C-Wing, Behind Mumbai-400020 Everard Nagar, Off Somaiya Hospital Road, Sion East, Mumbai-400022 (राज"व /Revenue) ("नधा"रती /Assessee) PAN. No.AAACU5182C Shri Narendra Kumar CIT-DR राज…

M/S SUBEX LTD.,,BANGALORE vs. CIT, BANGALORE

In the result appeal of the Assessee is partly allowed

ITA 689/BANG/2014[2008-09]Status: DisposedITAT Bangalore19 Jun 2015AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz Assessment Year : 2008-09

For Appellant: Shri Arvind Sonde, AdvocateFor Respondent: Shri S. Radhakrishna, CIT-III(DR)
Section 115JSection 263Section 35D

…decision of jurisdiction High Court cannot give raise to a mistake apparent on the face of the record warranting rectification u/s.254(2) of the Act. He also relied on the decision of ITAT Ahmedabad Bench in the case of Kanel Oil & Export Inds. Ltd. Vs. JCIT 121 ITD 596 (Ahd.) (TM ) wherein it was held that decision of the non-jurisdiction High Court if it is shown to be rendered in ignorance of certain statutory provisions that are directly relevant is not binding. In this regard the argument was that Sec.78 of the Act was not considered by the Hon’ble Delhi High Court in the case of Berger Paints (supra) where…