Kenal Oil & Export Inds v. Jt. CIT

121 ITR 596Reported decision2009#4955 most cited

What is Kenal Oil & Export Inds v. Jt. CIT authority for?

Machinery provisions in tax law are interpreted to give effect to legislative intent and make the charge effective. The view that appeals to judicial conscience prevails.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2022.

Also referred to as

Kenal Oil & Export Inds v. Jt. CIT · 121 ITR 596 · machinery provisions · legislative intent · judicial conscience · section 200A · section 234E

Judgments citing Kenal Oil & Export Inds v. Jt. CIT

Madhyanchal Gramin Bank, Tendukheda Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 77/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…to be read in a manner so as to effectuate the legislative intent, making the charge effective. It is under the circumstances the view that appeals to judicial conscience of the subordinate court that would prevail (Kenal Oil & Export Inds. v. Jt. CIT [2009] 121 ITR 596 (Ahbd)(TM)), which we, for the detailed reasons stated hereinbefore, find to be that as expressed in the case of Rajesh Kourani (supra), the relevant part of which is reproduced hereunder: „19. In plain terms, section 200A of the Act is a machinery provision providing mechanism for processing a statement of deduction of tax at source and for maki…

Madhyanchal Gramin Bank, Mandi Road Nowgong Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 76/JAB/2022[2013-14]Status: DisposedITAT Jabalpur13 Sept 2022AY 2013-14

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…to be read in a manner so as to effectuate the legislative intent, making the charge effective. It is under the circumstances the view that appeals to judicial conscience of the subordinate court that would prevail (Kenal Oil & Export Inds. v. Jt. CIT [2009] 121 ITR 596 (Ahbd)(TM)), which we, for the detailed reasons stated hereinbefore, find to be that as expressed in the case of Rajesh Kourani (supra), the relevant part of which is reproduced hereunder: „19. In plain terms, section 200A of the Act is a machinery provision providing mechanism for processing a statement of deduction of tax at source and for maki…

Madhyanchal Gramin Bank, Buxwaha Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 75/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…to be read in a manner so as to effectuate the legislative intent, making the charge effective. It is under the circumstances the view that appeals to judicial conscience of the subordinate court that would prevail (Kenal Oil & Export Inds. v. Jt. CIT [2009] 121 ITR 596 (Ahbd)(TM)), which we, for the detailed reasons stated hereinbefore, find to be that as expressed in the case of Rajesh Kourani (supra), the relevant part of which is reproduced hereunder: „19. In plain terms, section 200A of the Act is a machinery provision providing mechanism for processing a statement of deduction of tax at source and for maki…

Madhyanchal Gramin Bank, Kishangarh Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 74/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…to be read in a manner so as to effectuate the legislative intent, making the charge effective. It is under the circumstances the view that appeals to judicial conscience of the subordinate court that would prevail (Kenal Oil & Export Inds. v. Jt. CIT [2009] 121 ITR 596 (Ahbd)(TM)), which we, for the detailed reasons stated hereinbefore, find to be that as expressed in the case of Rajesh Kourani (supra), the relevant part of which is reproduced hereunder: „19. In plain terms, section 200A of the Act is a machinery provision providing mechanism for processing a statement of deduction of tax at source and for maki…

Madhyanchal Gramin Bank, Pipat Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 73/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…to be read in a manner so as to effectuate the legislative intent, making the charge effective. It is under the circumstances the view that appeals to judicial conscience of the subordinate court that would prevail (Kenal Oil & Export Inds. v. Jt. CIT [2009] 121 ITR 596 (Ahbd)(TM)), which we, for the detailed reasons stated hereinbefore, find to be that as expressed in the case of Rajesh Kourani (supra), the relevant part of which is reproduced hereunder: „19. In plain terms, section 200A of the Act is a machinery provision providing mechanism for processing a statement of deduction of tax at source and for maki…

Madhyanchal Gramin Bank, Gourihar Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 72/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…to be read in a manner so as to effectuate the legislative intent, making the charge effective. It is under the circumstances the view that appeals to judicial conscience of the subordinate court that would prevail (Kenal Oil & Export Inds. v. Jt. CIT [2009] 121 ITR 596 (Ahbd)(TM)), which we, for the detailed reasons stated hereinbefore, find to be that as expressed in the case of Rajesh Kourani (supra), the relevant part of which is reproduced hereunder: „19. In plain terms, section 200A of the Act is a machinery provision providing mechanism for processing a statement of deduction of tax at source and for maki…

Madhyanchal Gramin Bank, Barigarh Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 71/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…to be read in a manner so as to effectuate the legislative intent, making the charge effective. It is under the circumstances the view that appeals to judicial conscience of the subordinate court that would prevail (Kenal Oil & Export Inds. v. Jt. CIT [2009] 121 ITR 596 (Ahbd)(TM)), which we, for the detailed reasons stated hereinbefore, find to be that as expressed in the case of Rajesh Kourani (supra), the relevant part of which is reproduced hereunder: „19. In plain terms, section 200A of the Act is a machinery provision providing mechanism for processing a statement of deduction of tax at source and for maki…

Madhyanchal Gramin Bank, Maharajpur Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 70/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…to be read in a manner so as to effectuate the legislative intent, making the charge effective. It is under the circumstances the view that appeals to judicial conscience of the subordinate court that would prevail (Kenal Oil & Export Inds. v. Jt. CIT [2009] 121 ITR 596 (Ahbd)(TM)), which we, for the detailed reasons stated hereinbefore, find to be that as expressed in the case of Rajesh Kourani (supra), the relevant part of which is reproduced hereunder: „19. In plain terms, section 200A of the Act is a machinery provision providing mechanism for processing a statement of deduction of tax at source and for maki…

Madhyanchal Gramin Bank, Tattam Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 69/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…to be read in a manner so as to effectuate the legislative intent, making the charge effective. It is under the circumstances the view that appeals to judicial conscience of the subordinate court that would prevail (Kenal Oil & Export Inds. v. Jt. CIT [2009] 121 ITR 596 (Ahbd)(TM)), which we, for the detailed reasons stated hereinbefore, find to be that as expressed in the case of Rajesh Kourani (supra), the relevant part of which is reproduced hereunder: „19. In plain terms, section 200A of the Act is a machinery provision providing mechanism for processing a statement of deduction of tax at source and for maki…

Madhyanchal Gramin Bank, Chhatarpur Branch, Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 68/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…to be read in a manner so as to effectuate the legislative intent, making the charge effective. It is under the circumstances the view that appeals to judicial conscience of the subordinate court that would prevail (Kenal Oil & Export Inds. v. Jt. CIT [2009] 121 ITR 596 (Ahbd)(TM)), which we, for the detailed reasons stated hereinbefore, find to be that as expressed in the case of Rajesh Kourani (supra), the relevant part of which is reproduced hereunder: „19. In plain terms, section 200A of the Act is a machinery provision providing mechanism for processing a statement of deduction of tax at source and for maki…

Madhyanchal Gramin Bank, Laundi Branch, Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 67/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…to be read in a manner so as to effectuate the legislative intent, making the charge effective. It is under the circumstances the view that appeals to judicial conscience of the subordinate court that would prevail (Kenal Oil & Export Inds. v. Jt. CIT [2009] 121 ITR 596 (Ahbd)(TM)), which we, for the detailed reasons stated hereinbefore, find to be that as expressed in the case of Rajesh Kourani (supra), the relevant part of which is reproduced hereunder: „19. In plain terms, section 200A of the Act is a machinery provision providing mechanism for processing a statement of deduction of tax at source and for maki…

Madhyanchal Gramin Bank, Saleha Branch, Sagar vs. ITO(TDS)-2, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 66/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…to be read in a manner so as to effectuate the legislative intent, making the charge effective. It is under the circumstances the view that appeals to judicial conscience of the subordinate court that would prevail (Kenal Oil & Export Inds. v. Jt. CIT [2009] 121 ITR 596 (Ahbd)(TM)), which we, for the detailed reasons stated hereinbefore, find to be that as expressed in the case of Rajesh Kourani (supra), the relevant part of which is reproduced hereunder: „19. In plain terms, section 200A of the Act is a machinery provision providing mechanism for processing a statement of deduction of tax at source and for maki…

Madhyanchal Gramin Bank, Ranibaug Panna Branch, Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 65/JAB/2022[F.Y- 2014-15]Status: DisposedITAT Jabalpur13 Sept 2022

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…to be read in a manner so as to effectuate the legislative intent, making the charge effective. It is under the circumstances the view that appeals to judicial conscience of the subordinate court that would prevail (Kenal Oil & Export Inds. v. Jt. CIT [2009] 121 ITR 596 (Ahbd)(TM)), which we, for the detailed reasons stated hereinbefore, find to be that as expressed in the case of Rajesh Kourani (supra), the relevant part of which is reproduced hereunder: „19. In plain terms, section 200A of the Act is a machinery provision providing mechanism for processing a statement of deduction of tax at source and for maki…

Madhyanchal Gramin Bank, Mahewa Branch, Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 64/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…to be read in a manner so as to effectuate the legislative intent, making the charge effective. It is under the circumstances the view that appeals to judicial conscience of the subordinate court that would prevail (Kenal Oil & Export Inds. v. Jt. CIT [2009] 121 ITR 596 (Ahbd)(TM)), which we, for the detailed reasons stated hereinbefore, find to be that as expressed in the case of Rajesh Kourani (supra), the relevant part of which is reproduced hereunder: „19. In plain terms, section 200A of the Act is a machinery provision providing mechanism for processing a statement of deduction of tax at source and for maki…

Madhyanchal Gramin Bank, Mandi Bamora Branch, Jabalpur vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 63/JAB/2022[F.Y- 2014-15]Status: DisposedITAT Jabalpur13 Sept 2022

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…to be read in a manner so as to effectuate the legislative intent, making the charge effective. It is under the circumstances the view that appeals to judicial conscience of the subordinate court that would prevail (Kenal Oil & Export Inds. v. Jt. CIT [2009] 121 ITR 596 (Ahbd)(TM)), which we, for the detailed reasons stated hereinbefore, find to be that as expressed in the case of Rajesh Kourani (supra), the relevant part of which is reproduced hereunder: „19. In plain terms, section 200A of the Act is a machinery provision providing mechanism for processing a statement of deduction of tax at source and for maki…

Madhyanchal Gramin Bank, Laron Branch, Jabalpur vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 62/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…to be read in a manner so as to effectuate the legislative intent, making the charge effective. It is under the circumstances the view that appeals to judicial conscience of the subordinate court that would prevail (Kenal Oil & Export Inds. v. Jt. CIT [2009] 121 ITR 596 (Ahbd)(TM)), which we, for the detailed reasons stated hereinbefore, find to be that as expressed in the case of Rajesh Kourani (supra), the relevant part of which is reproduced hereunder: „19. In plain terms, section 200A of the Act is a machinery provision providing mechanism for processing a statement of deduction of tax at source and for maki…

Madhyanchal Gramin Bank, Chandera Branch, Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 61/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…to be read in a manner so as to effectuate the legislative intent, making the charge effective. It is under the circumstances the view that appeals to judicial conscience of the subordinate court that would prevail (Kenal Oil & Export Inds. v. Jt. CIT [2009] 121 ITR 596 (Ahbd)(TM)), which we, for the detailed reasons stated hereinbefore, find to be that as expressed in the case of Rajesh Kourani (supra), the relevant part of which is reproduced hereunder: „19. In plain terms, section 200A of the Act is a machinery provision providing mechanism for processing a statement of deduction of tax at source and for maki…

Madhyanchal Gramin Bank, Mohangarh Branch, Jabalpur vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 60/JAB/2022[2015-2016]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-2016

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…to be read in a manner so as to effectuate the legislative intent, making the charge effective. It is under the circumstances the view that appeals to judicial conscience of the subordinate court that would prevail (Kenal Oil & Export Inds. v. Jt. CIT [2009] 121 ITR 596 (Ahbd)(TM)), which we, for the detailed reasons stated hereinbefore, find to be that as expressed in the case of Rajesh Kourani (supra), the relevant part of which is reproduced hereunder: „19. In plain terms, section 200A of the Act is a machinery provision providing mechanism for processing a statement of deduction of tax at source and for maki…

Madhyanchal Gramin Bank, Niwadi Branch, Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 59/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…to be read in a manner so as to effectuate the legislative intent, making the charge effective. It is under the circumstances the view that appeals to judicial conscience of the subordinate court that would prevail (Kenal Oil & Export Inds. v. Jt. CIT [2009] 121 ITR 596 (Ahbd)(TM)), which we, for the detailed reasons stated hereinbefore, find to be that as expressed in the case of Rajesh Kourani (supra), the relevant part of which is reproduced hereunder: „19. In plain terms, section 200A of the Act is a machinery provision providing mechanism for processing a statement of deduction of tax at source and for maki…

Madhyanchal Gramin Bank, Rajapur Branch, Sagar vs. ITO(TDS) Jabalpur, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 58/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…to be read in a manner so as to effectuate the legislative intent, making the charge effective. It is under the circumstances the view that appeals to judicial conscience of the subordinate court that would prevail (Kenal Oil & Export Inds. v. Jt. CIT [2009] 121 ITR 596 (Ahbd)(TM)), which we, for the detailed reasons stated hereinbefore, find to be that as expressed in the case of Rajesh Kourani (supra), the relevant part of which is reproduced hereunder: „19. In plain terms, section 200A of the Act is a machinery provision providing mechanism for processing a statement of deduction of tax at source and for maki…