MALPE VISHWANATH ACHARYA AND OTHERS v. STATE OF MAHARASHTRA AND ANOTHER. 365 32

9 SCC 1Supreme Court of India2018#121 most cited
532

judgments rely on this decision, according to BharatTax’s citation analysis of 367,164 Indian tax judgments — from 2006 to 2026.

Sections most often in play

Section 143(3)Section 250Section 144Section 37(1)Section 133(6)Section 201Section 201(1A)Section 44AB

Issues it is cited on

section 264asection 44aasection 264section 192section 17section 251(1)section 251(1)(a)assessee in defaultsection 201(1)section 251section 201section 44ab

Judgments citing MALPE VISHWANATH ACHARYA AND OTHERS v. STATE OF MAHARASHTRA AND ANOTHER. 365 32

Dempo Industries Private Limited, Panaji vs. Income Tax Officer, Ward -1(2), Panaji

The appeal of the assessee is ALLOWED in above terms

ITA 131/PAN/2019[2010-11]Status: DisposedITAT Panaji01 Sept 2023AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing At Pune) आयकर अपील सं. / Ita No. 131/Pan/2019 धििाारण वर्ा / Assessment Year : 2010-11 Dempo Industries Pvt. Ltd., Dempo House, Campal, Panaji, Goa - 403001 Pan: Aaacu1745F . . . . . . . अपीलार्थी / Appellant

For Appellant: Ms Rucha VaidyaFor Respondent: Mr Prabhakar Anand DJ
Section 139Section 143(3)Section 246A(1)Section 250Section 253(1)(a)Section 263Section 32(1)(iia)

…ries Pvt. Ltd., ITA No.131/PAN/2019 AY: 2010-11 stand established and applying the rule of stricter interpretation as laid by Hon’ble Supreme Court in ‘State of Uttar Pradesh Vs Koreas India Ltd.’ reported in AIR 1977 SC 132 and ‘Dilip Kumar Vs CCE’ reported 9 SCC 1 we therefore hold there remains no scope to read the provision for its denial. 8. In our considered view, the additional depreciation u/s 32(1)(iia) of the Act is in the nature of incentive to the assessee so as to enable to upgrade its manufacturing activities with new plant & machinery. Therefore these provisions are to be interpreted fairly and l…

M/S Fingrowth Cooperative Bank Limited vs. Assistant Commissioner of Income Tax

ITA/9/2020HC Rajasthan24 Aug 2023

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

…and to support such contention, reliance was placed on the decision of the Hon’ble Supreme court in Kanachur Islamic Education Trust (R) Versus Union of India (UOI) and Others 48. 47 (2020) 9 SCC 1 48 (2017) 15 SCC 702 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 126 of 300 47. Mr. Shyam Divan, learned Senior Advocate appearing for the appellant in APO No. 95 of 2020, Birla Corporation Limited submitted that the company is a public limited company, it is listed in BSE and NSE and…

Shree Cement Limited, Beawar vs. Deputy Commissioner of Income Tax, Ajmer

In the result, this appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

ITA 152/JPR/2023[2014-15]Status: DisposedITAT Jaipur07 Aug 2023AY 2014-15

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vijay Shah, CAFor Respondent: Shri Arvind Kumar, CIT
Section 115JSection 250Section 32(1)(ii)Section 80Section 80I

…one favourable to the assessee need to be applied. Ld. CIT(A) has held that Sec. 115JB is a charging section and a self-contained code. In this regard it is humbly submitted that in the case of Commissioner of Customs –vs.- Dilip Kumar & Co. & Others (2018) 9 SCC 1, Hon’ble Supreme Court in 5 Member Bench Constitution after relying on Collector of Customs and Central Excise, Guntur and Ors. –vs.- Surendra Cotton Oil Mills and Fertilizers Co. and Ors., 2001 (1) SCC 578 held that in the matter of interpretation of charging section of a taxation statute, strict rule of interpretation is mandatory and if there are…

Amrut Rajendrakumar Bora, Pune vs. Deputy Commissioner of Income Tax, Circle-5, Pune

Appeal is dismissed in above terms

ITA 563/PUN/2023[2018-19]Status: HeardITAT Pune04 Aug 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ramnath P Murkunde
Section 139(9)Section 143(1)Section 246ASection 246A(1)(a)Section 44A

…being the case, we are of the considered opinion that only stricter interpretation in such an instance has to be adopted in light of hon’ble apex court’s landmark decision in Commissioner of Customs (Imports), Mumbai vs. M/s. Dilip Kumar And Co. & Ors. [2018] 9 SCC 1 (SC) (FB). 7. The assessee’s arguments based on sec.246(1)(a)(i) are found to be devoid of any merit as the above quoted 17 I.T.A.No.563/PUN./2023 statutory expression (supra) comes into play only when the concerned taxpayer “denies his liability to be assessed under this Act” which is not the case before us once we are dealing with an issue of val…

Shri Hingulambika Education Society, Gulbarga vs. ITO (Exemptions), Ward-1, Kalburgi

In the result, appeal of the assessee is allowed

ITA 1126/BANG/2022[2020-21]Status: DisposedITAT Bangalore22 Jun 2023AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2020-21

For Appellant: Shri Phalguna Kumar, A.RFor Respondent: Shri Shahnawaz Ul Rahman, D.R
Section 11Section 12ASection 12A(2)Section 143(1)Section 154Section 250

…and the exemption notification or clause where interpretation is to be given in the form of Revenue. The issue aforesaid has been recently considered and decided by the Apex Court in the Case of Commissioner of Customs (Import) v. Dilip Kumar & Company [2018] 9 SCC 1. 17. Section 12A extends benefit of exemption under Section 11 & 12 of the Act at the first instance to the cases referred under sub- section 1 of Section 12 A, Sub-section 2 of section 12 A extends benefit even when application for registration of Trust or Institution has been made on or after first day of June 2007. It would however be in relation…

M/S Suyojit Infrastructure, Nashik vs. ITO Ward 2(1), Nashik

Appeals are dismissed in above terms

ITA 97/PUN/2020[2013-14]Status: DisposedITAT Pune21 Jun 2023AY 2013-14

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

Section 143(3)Section 263Section 80Section 80I

…gainst the assessee and in 18 ITA.Nos.92 & 97/PUN./2020 M/s. Suyojit Infrastructure, Nashik. Revenue’s favour. We also have the benefit of hon’ble apex court’s recent landmark decision in Commissioner of Customs (Imports) vs. Dilip Kumar And Co. & Ors. [2018] 9 SCC 1 (SC) (FB) that such deduction provisions ought to be strictly construed only. 5.1. So far as the learned counsel’s strong reliance on the earlier learned coordinate bench’s order is concerned, we nowhere see any specific detailed discussion regarding sec.80IA(4)(i)(a) qua the clinching “ownership” aspect which has to be treated as a mandatory condit…

M/S Suyojit Infrastructure, Nashik vs. ITO Ward 2(1), Nashik

Appeals are dismissed in above terms

ITA 92/PUN/2020[2012-13]Status: DisposedITAT Pune21 Jun 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

Section 143(3)Section 263Section 80Section 80I

…gainst the assessee and in 18 ITA.Nos.92 & 97/PUN./2020 M/s. Suyojit Infrastructure, Nashik. Revenue’s favour. We also have the benefit of hon’ble apex court’s recent landmark decision in Commissioner of Customs (Imports) vs. Dilip Kumar And Co. & Ors. [2018] 9 SCC 1 (SC) (FB) that such deduction provisions ought to be strictly construed only. 5.1. So far as the learned counsel’s strong reliance on the earlier learned coordinate bench’s order is concerned, we nowhere see any specific detailed discussion regarding sec.80IA(4)(i)(a) qua the clinching “ownership” aspect which has to be treated as a mandatory condit…

Kay Switcgears India Private Limited, Kapurthala vs. Assistant Commissioner of Income Tax Circle-4, Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 24/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

…udgments, such as CIT v. Ace Multi Axes Systems Ltd. [2017] 88 taxmann.com 69/[2018] 252 Taxman 274/400 ITR 141 (SC)/[2018] 2 SCC 158. 50. The Constitution Bench, in Commissioner of Customs v. Dilip Kumar & Co. [2018] 95 taxmann.com 327/69 GST 239 (SC)/[2018] 9 SCC 1 endorsed as following: "24. In construing penal statutes and taxation statutes, the Court has to apply strict rule of interpretation. The penal statute which tends to deprive a person of right to life and liberty has to be given strict interpretation or else many innocents might become victims of discretionary decision-making. Insofar as taxation sta…

Ess Ess Kay Engineering Compay Private Limited, Kapurthala vs. Assistant Commissioner of Income Tax Circle-4, Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 23/ASR/2023[2019-20]Status: DisposedITAT Amritsar11 Apr 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

…udgments, such as CIT v. Ace Multi Axes Systems Ltd. [2017] 88 taxmann.com 69/[2018] 252 Taxman 274/400 ITR 141 (SC)/[2018] 2 SCC 158. 50. The Constitution Bench, in Commissioner of Customs v. Dilip Kumar & Co. [2018] 95 taxmann.com 327/69 GST 239 (SC)/[2018] 9 SCC 1 endorsed as following: "24. In construing penal statutes and taxation statutes, the Court has to apply strict rule of interpretation. The penal statute which tends to deprive a person of right to life and liberty has to be given strict interpretation or else many innocents might become victims of discretionary decision-making. Insofar as taxation sta…

M. K Hotel & Resorts Limited, Amritsar vs. Deputy Commissioner of Income Tax Circle-1, Amritsar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 14/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

…udgments, such as CIT v. Ace Multi Axes Systems Ltd. [2017] 88 taxmann.com 69/[2018] 252 Taxman 274/400 ITR 141 (SC)/[2018] 2 SCC 158. 50. The Constitution Bench, in Commissioner of Customs v. Dilip Kumar & Co. [2018] 95 taxmann.com 327/69 GST 239 (SC)/[2018] 9 SCC 1 endorsed as following: "24. In construing penal statutes and taxation statutes, the Court has to apply strict rule of interpretation. The penal statute which tends to deprive a person of right to life and liberty has to be given strict interpretation or else many innocents might become victims of discretionary decision-making. Insofar as taxation sta…

Shri Sachin Kapur, Jalandhar vs. Income Tax Officer Ward 3 (2), Jalandhar

In the result, ITA No. 261/Asr/2022 is dismissed and ITA No

ITA 261/ASR/2022[2018-19]Status: DisposedITAT Amritsar10 Apr 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 143Section 143(1)Section 154Section 250oSection 36Section 36(1)(va)Section 43B

…udgments, such as CIT v. Ace Multi Axes Systems Ltd. [2017] 88 taxmann.com 69/[2018] 252 Taxman 274/400 ITR 141 (SC)/[2018] 2 SCC 158. 50. The Constitution Bench, in Commissioner of Customs v. Dilip Kumar & Co. [2018] 95 taxmann.com 327/69 GST 239 (SC)/[2018] 9 SCC 1 endorsed as following: "24. In construing penal statutes and taxation statutes, the Court has to apply strict rule of interpretation. The penal statute which tends to deprive a person of right to life and liberty has to be given strict interpretation or else many innocents might become victims of discretionary decision-making. Insofar as taxation sta…

M/S. Ramco Engg Works, Jalandhar vs. Income Tax Officer Ward- 1 (1), Jalandhar

In the result, ITA No. 261/Asr/2022 is dismissed and ITA No

ITA 253/ASR/2022[2019-20]Status: DisposedITAT Amritsar10 Apr 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 143Section 143(1)Section 154Section 250oSection 36Section 36(1)(va)Section 43B

…udgments, such as CIT v. Ace Multi Axes Systems Ltd. [2017] 88 taxmann.com 69/[2018] 252 Taxman 274/400 ITR 141 (SC)/[2018] 2 SCC 158. 50. The Constitution Bench, in Commissioner of Customs v. Dilip Kumar & Co. [2018] 95 taxmann.com 327/69 GST 239 (SC)/[2018] 9 SCC 1 endorsed as following: "24. In construing penal statutes and taxation statutes, the Court has to apply strict rule of interpretation. The penal statute which tends to deprive a person of right to life and liberty has to be given strict interpretation or else many innocents might become victims of discretionary decision-making. Insofar as taxation sta…

Pr. Commissioner of Income Tax vs. Smt. G. Lakshmi Aruna

ITA/705/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 153CSection 153DSection 260A

…corollary to the said provision is that State cannot burden the citizen without the authority of law and thus, taxation statutes has to be interpreted strictly. The Hon’ble Supreme Court in the case of Commissioner of Customs v. Dilip Kumar & Co., (2018) 9 SCC 1 held that if there are two views possible in the matter of interpretation of a charging section, the one favorable to the assessee needs to be applied. Applying the aforesaid ratio in the fact of the present case, it is humbly submitted that the Delhi High Court in CIT vs. RRJ Securities have on a strict interpretation construed Section 153C of…

Pr. Commissioner of Income Tax vs. Shri. Gali Janardhana Reddy

ITA/704/2018HC Karnataka31 Mar 2023

Bench: K.SOMASHEKAR,UMESH M ADIGA

Section 132Section 143(3)Section 144Section 148Section 153CSection 153DSection 260A

…corollary to the said provision is that State cannot burden the citizen without the authority of law and thus, taxation statutes has to be interpreted strictly. The Hon’ble Supreme Court in the case of Commissioner of Customs v. Dilip Kumar & Co., (2018) 9 SCC 1 held that if there are two view possible in the matter of interpretation of a charging section, the one favorable to the assessee needs to be applied. Applying the 62 aforesaid ratio in the fact of the present case, it is humbly submitted that the Delhi High Court in CIT vs. RRJ Securities have on a strict interpretation construed Section 15…

M/S Beltex Rubber India, Jalandhar vs. Income Tax Officer Ward- 1 (1), Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

ITA 9/ASR/2023[2019-20]Status: DisposedITAT Amritsar17 Mar 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(1)Section 250o

…udgments, such as CIT v. Ace Multi Axes Systems Ltd. [2017] 88 taxmann.com 69/[2018] 252 Taxman 274/400 ITR 141 (SC)/[2018] 2 SCC 158. 50. The Constitution Bench, in Commissioner of Customs v. Dilip Kumar & Co. [2018] 95 taxmann.com 327/69 GST 239 (SC)/[2018] 9 SCC 1 endorsed as following: "24. In construing penal statutes and taxation statutes, the Court has to apply strict rule of interpretation. The penal statute which tends to deprive a person of right to life and liberty has to be given strict interpretation or else many innocents might become victims of discretionary decision-making. Insofar as taxation sta…

M/S Beltex Rubber India, Jalandhar vs. Income Tax Officer Ward - 1 (1), Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

ITA 8/ASR/2023[2018-19]Status: DisposedITAT Amritsar17 Mar 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(1)Section 250o

…udgments, such as CIT v. Ace Multi Axes Systems Ltd. [2017] 88 taxmann.com 69/[2018] 252 Taxman 274/400 ITR 141 (SC)/[2018] 2 SCC 158. 50. The Constitution Bench, in Commissioner of Customs v. Dilip Kumar & Co. [2018] 95 taxmann.com 327/69 GST 239 (SC)/[2018] 9 SCC 1 endorsed as following: "24. In construing penal statutes and taxation statutes, the Court has to apply strict rule of interpretation. The penal statute which tends to deprive a person of right to life and liberty has to be given strict interpretation or else many innocents might become victims of discretionary decision-making. Insofar as taxation sta…

Principal Commissioner of Income Tax-2, Kolkata vs. M/S. Century Enka Limited

ITA/7/2020HC Calcutta27 Feb 2023

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

…and to support such contention, reliance was placed on the decision of the Hon’ble Supreme court in Kanachur Islamic Education Trust (R) Versus Union of India (UOI) and Others 48. 47 (2020) 9 SCC 1 48 (2017) 15 SCC 702 (APO NOS. 89, 90, 91, 92, 94, 95, 96 AND 98 OF 2020) REPORTABLE Page 126 of 300 47. Mr. Shyam Divan, learned Senior Advocate appearing for the appellant in APO No. 95 of 2020, Birla Corporation Limited submitted that the company is a public limited company, it is listed in BSE and NSE and…

Navodia Times Private Limited, Jalandhar vs. Deputy Commissioner of Income Tax Circle-1, Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 192/ASR/2022[2018-19]Status: DisposedITAT Amritsar31 Jan 2023AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 143Section 143(1)Section 234CSection 250oSection 36

…udgments, such as CIT v. Ace Multi Axes Systems Ltd. [2017] 88 taxmann.com 69/[2018] 252 Taxman 274/400 ITR 141 (SC)/[2018] 2 SCC 158. 50. The Constitution Bench, in Commissioner of Customs v. Dilip Kumar & Co. [2018] 95 taxmann.com 327/69 GST 239 (SC)/[2018] 9 SCC 1 endorsed as following: "24. In construing penal statutes and taxation statutes, the Court has to apply strict rule of interpretation. The penal statute which tends to deprive a person of right to life and liberty has to be given strict interpretation or else many innocents might become victims of discretionary decision-making. Insofar as taxation sta…

Shalini Anand Murthy, Mumbai vs. ACIT 17(3), Mumbai

In the result, appeal of the assessee is dismissed

ITA 2404/MUM/2019[2011-12]Status: DisposedITAT Mumbai12 Jan 2023AY 2011-12

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2011-12

For Appellant: Shri.Srinivas S KotaFor Respondent: Shri Satyapal Kumar, Sr.AR
Section 143(3)Section 147Section 54F

…the case of Commissioner of Customs (Import) Supreme Court in the case of Commissioner of Customs (Import) Mumbai vs. M/s Dilip Kumar and Company and Ors 9 SCC Mumbai vs. M/s Dilip Kumar and Company and Ors 9 SCC Mumbai vs. M/s Dilip Kumar and Company and Ors 9 SCC 1 (FB)(SC) by holding that exemption provision has to be interpreted (FB)(SC) by holding that exemption provision has to be interpreted (FB)(SC) by holding that exemption provision has to be interpreted strictly. He also relied on other decisions. The relevant part of his He also relied on other decisions. The relevant part of his He also relied on oth…

Bharath Industrial Corporation, Bangalore vs. ACIT, CPC, Bangalore

In the result, the appeal of the assessee is dismissed

ITA 1046/BANG/2022[2019-20]Status: DisposedITAT Bangalore10 Jan 2023AY 2019-20
For Appellant: Shri AbhijeetFor Respondent: Shri Ganesh R Ghale, Standing Counsel (DR.)
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

…udgments, such as CIT v. Ace Multi Axes Systems Ltd. [2017] 88 taxmann.com 69/[2018] 252 Taxman 274/400 ITR 141 (SC)/[2018] 2 SCC 158. 50. The Constitution Bench, in Commissioner of Customs v. Dilip Kumar & Co. [2018] 95 taxmann.com 327/69 GST 239 (SC)/[2018] 9 SCC 1 endorsed as following: "24. In construing penal statutes and taxation statutes, the Court has to apply strict rule of interpretation. The penal statute which tends to deprive a person of right to life and liberty has to be given strict interpretation or else many innocents might become victims of discretionary decision-making. Insofar as taxation sta…