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 367,181 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

M/S Singhi and Co vs. The Principal Commissioner of Income Tax VIII

ITA/15/2020HC Calcutta27 Apr 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…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…

Bbel-Mipl Joint Venture., Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(1), Hyderabad

Appeals are allowed in above terms

ITA 1259/HYD/2017[2010-11]Status: DisposedITAT Hyderabad22 Apr 2021AY 2010-11

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu(Through Virtual Hearing)

For Appellant: Shri S. Rama RaoFor Respondent: Shri Sunil Kumar Pandey (D.R)
Section 143(3)Section 28Section 40Section 40A(2)

…rwise allowable ought not to be accepted as not within the four corners of the fiscal statute. There is also no such restrictions clause in Chapter VI of the Act to this effect as well. Case law Commissioner of Customs Vs. Dilip Kumar & Co. & Others (2018) 9 SCC 1(SC) has settled the law that a fiscal statute has to be strictly interpreted whether dealing with taxing or exemption provisions. Learned department representative fails to rebut the fact that the CIT(A) impugned directions have not quoted any statutory provision at all that such a disallowance subsists till it reaches ‘NIL’ income only. We thus…

Arun Kumar Goyal, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad

Appeals are allowed in above terms

ITA 458/HYD/2020[2016-17]Status: DisposedITAT Hyderabad20 Apr 2021AY 2016-17

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Sibendu Moharana, DR
Section 10(38)Section 143(3)

…only than in case of any third person as well. The Revenue’s endeavour to this effect seeking to apply 292C r.w.s.132(4) presumptions fails. :- 34 -: ITA Nos. 456, 457 & 458/Hyd/2020 We make it clear that hon'ble apex court’s recent landmark decision (2018) 9 SCC 1 (FB)(SC) has recently settled the law that provisions of a taxing statement have to be interpreted in stricter parlance only. 11. Next comes yet another equally important facet of the instant issue. The Revenue has cited statement of M/s.Western Construction’s partner (supra) that the same duly proved that the on-money payments had been made in cash…

Tarun Kumar Goyal, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-3(1)2, Hyderabad

Appeals are allowed in above terms

ITA 457/HYD/2020[2016-17]Status: DisposedITAT Hyderabad20 Apr 2021AY 2016-17

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Sibendu Moharana, DR
Section 10(38)Section 143(3)

…only than in case of any third person as well. The Revenue’s endeavour to this effect seeking to apply 292C r.w.s.132(4) presumptions fails. :- 34 -: ITA Nos. 456, 457 & 458/Hyd/2020 We make it clear that hon'ble apex court’s recent landmark decision (2018) 9 SCC 1 (FB)(SC) has recently settled the law that provisions of a taxing statement have to be interpreted in stricter parlance only. 11. Next comes yet another equally important facet of the instant issue. The Revenue has cited statement of M/s.Western Construction’s partner (supra) that the same duly proved that the on-money payments had been made in cash…

Tarun Kumar Goyal, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad

Appeals are allowed in above terms

ITA 456/HYD/2020[2014-15]Status: DisposedITAT Hyderabad20 Apr 2021AY 2014-15

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Sibendu Moharana, DR
Section 10(38)Section 143(3)

…only than in case of any third person as well. The Revenue’s endeavour to this effect seeking to apply 292C r.w.s.132(4) presumptions fails. :- 34 -: ITA Nos. 456, 457 & 458/Hyd/2020 We make it clear that hon'ble apex court’s recent landmark decision (2018) 9 SCC 1 (FB)(SC) has recently settled the law that provisions of a taxing statement have to be interpreted in stricter parlance only. 11. Next comes yet another equally important facet of the instant issue. The Revenue has cited statement of M/s.Western Construction’s partner (supra) that the same duly proved that the on-money payments had been made in cash…

Tarakarama Educational Society, Hyderabad vs. Pr. Commissioner of Income Tax, Central, Hyderabad

Appeals are allowed in above terms

ITA 321/HYD/2020[NA]Status: DisposedITAT Hyderabad20 Apr 2021

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10Section 12A

…23-03-2018. We thus adopt strict interpretation in the given facts and circumstances of the case in the light of Rule2CA of the Income Tax Rules, 1962 and going by hon’ble apex court’s constitutional bench decision in CCCE Vs. Dilip Kumar and Company (2018) [9 SCC 1 (SC)] and conclude that the impugned order withdrawing the assessee’s approval is not sustainable for want of the Pr.CIT(Central)’s jurisdiction. We make it clear that we are dealing with an instance of patent lack of jurisdiction at the threshold itself which cannot be made good in latter stages. 9. There is yet another equally significant aspect o…

Karshak Vidya Parishad, Hyderabad vs. Pr. Commissioner of Income Tax, Central, Hyderabad

Appeals are allowed in above terms

ITA 320/HYD/2020[NA]Status: DisposedITAT Hyderabad20 Apr 2021

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10Section 12A

…23-03-2018. We thus adopt strict interpretation in the given facts and circumstances of the case in the light of Rule2CA of the Income Tax Rules, 1962 and going by hon’ble apex court’s constitutional bench decision in CCCE Vs. Dilip Kumar and Company (2018) [9 SCC 1 (SC)] and conclude that the impugned order withdrawing the assessee’s approval is not sustainable for want of the Pr.CIT(Central)’s jurisdiction. We make it clear that we are dealing with an instance of patent lack of jurisdiction at the threshold itself which cannot be made good in latter stages. 9. There is yet another equally significant aspect o…

Church Educatinal Society, Hyderabad vs. Pr. Commissioner of Income Tax, Central, Hyderabad

Appeals are allowed in above terms

ITA 319/HYD/2020[NA]Status: DisposedITAT Hyderabad20 Apr 2021

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10Section 12A

…23-03-2018. We thus adopt strict interpretation in the given facts and circumstances of the case in the light of Rule2CA of the Income Tax Rules, 1962 and going by hon’ble apex court’s constitutional bench decision in CCCE Vs. Dilip Kumar and Company (2018) [9 SCC 1 (SC)] and conclude that the impugned order withdrawing the assessee’s approval is not sustainable for want of the Pr.CIT(Central)’s jurisdiction. We make it clear that we are dealing with an instance of patent lack of jurisdiction at the threshold itself which cannot be made good in latter stages. 9. There is yet another equally significant aspect o…

Aurora Educational Society, Hyderabad vs. Pr. Commissioner of Income Tax, Central, Hyderabad

Appeals are allowed in above terms

ITA 318/HYD/2020[NA]Status: DisposedITAT Hyderabad20 Apr 2021

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 10Section 12A

…23-03-2018. We thus adopt strict interpretation in the given facts and circumstances of the case in the light of Rule2CA of the Income Tax Rules, 1962 and going by hon’ble apex court’s constitutional bench decision in CCCE Vs. Dilip Kumar and Company (2018) [9 SCC 1 (SC)] and conclude that the impugned order withdrawing the assessee’s approval is not sustainable for want of the Pr.CIT(Central)’s jurisdiction. We make it clear that we are dealing with an instance of patent lack of jurisdiction at the threshold itself which cannot be made good in latter stages. 9. There is yet another equally significant aspect o…

Deputy Commissioner of Income Tax vs. M/S Pepsi Foods Ltd. (Now Pepsico India Holdings Pvt. Ltd.)

C.A. No.-001106-001106 - 2021Supreme Court06 Apr 2021

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

Section 254

…persons, etc., something which leads to obvious inequality. It 33 is this caveat that has been applied to the third proviso to Section 254(2A) of the Income Tax Act. 24.The learned ASG then relied upon Commr. of Customs v. Dilip Kumar & Co. (2018) 9 SCC 1 (paragraphs 32 to 34). This judgment only reiterates the well-settled principle that in the field of taxation hardship or equity has no role to play in determining eligibility to tax. The present appeals have nothing to do with determining eligibility to tax. They have only to do with a frontal challenge to the constitutional validity of an appeal…

Deputy Inspector General vs. Joint Commissioner of Income Tax, (TDS)

ITA/7/2020HC Rajasthan17 Mar 2021

Bench: SANGEET LODHA,RAMESHWAR VYAS

Tcg Life Sciences Pvt Ltd vs. Joint Comm of Income Tax Range59 Kol and Anr

ITA/26/2020HC Calcutta04 Mar 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

…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…

Roland Educational & Charitable Trust, Berhampur vs. DCIT, Berhampur Circle, Berhampur

Appeals are allowed in above terms

ITA 471/CTK/2019[2007-08]Status: DisposedITAT Cuttack15 Feb 2021AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ch condition in section 10(23C)(vi) of the Act qua the internal day to day running of an institution set up solely for carrying out educational activities. Hon’ble apex court’s decision Commissioner of Customs (Imports) Vs. M/s Dilip Kumar and Company, [2018] 9 SCC 1 (FB)(SC) has settled the law that only stricter interpretation needs to be applied both in taxing as well as a deduction provision. Coupled with this, Mr. Tulsiyan pointed out that it was only in the AY 2001-02 that both of its trustees (supra) had sold lands to the assessee a collector rate(s) only i.e. as per the fair valuation adopted by the SRO G…

Roland Educational & Charitable Trust, Berhampur vs. DCIT, Berhampur Circle, Berhampur

Appeals are allowed in above terms

ITA 470/CTK/2019[2006-07]Status: DisposedITAT Cuttack15 Feb 2021AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ch condition in section 10(23C)(vi) of the Act qua the internal day to day running of an institution set up solely for carrying out educational activities. Hon’ble apex court’s decision Commissioner of Customs (Imports) Vs. M/s Dilip Kumar and Company, [2018] 9 SCC 1 (FB)(SC) has settled the law that only stricter interpretation needs to be applied both in taxing as well as a deduction provision. Coupled with this, Mr. Tulsiyan pointed out that it was only in the AY 2001-02 that both of its trustees (supra) had sold lands to the assessee a collector rate(s) only i.e. as per the fair valuation adopted by the SRO G…

Roland Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 261/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ch condition in section 10(23C)(vi) of the Act qua the internal day to day running of an institution set up solely for carrying out educational activities. Hon’ble apex court’s decision Commissioner of Customs (Imports) Vs. M/s Dilip Kumar and Company, [2018] 9 SCC 1 (FB)(SC) has settled the law that only stricter interpretation needs to be applied both in taxing as well as a deduction provision. Coupled with this, Mr. Tulsiyan pointed out that it was only in the AY 2001-02 that both of its trustees (supra) had sold lands to the assessee a collector rate(s) only i.e. as per the fair valuation adopted by the SRO G…

Roland Educational & Charitable Trust, Berhampur vs. DCIT, Berhampur Circle, Berhampur

Appeals are allowed in above terms

ITA 469/CTK/2019[2005-06]Status: DisposedITAT Cuttack15 Feb 2021AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ch condition in section 10(23C)(vi) of the Act qua the internal day to day running of an institution set up solely for carrying out educational activities. Hon’ble apex court’s decision Commissioner of Customs (Imports) Vs. M/s Dilip Kumar and Company, [2018] 9 SCC 1 (FB)(SC) has settled the law that only stricter interpretation needs to be applied both in taxing as well as a deduction provision. Coupled with this, Mr. Tulsiyan pointed out that it was only in the AY 2001-02 that both of its trustees (supra) had sold lands to the assessee a collector rate(s) only i.e. as per the fair valuation adopted by the SRO G…

Ronald Educational & Charitable Trust, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 368/CTK/2019[2008-09]Status: DisposedITAT Cuttack15 Feb 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ch condition in section 10(23C)(vi) of the Act qua the internal day to day running of an institution set up solely for carrying out educational activities. Hon’ble apex court’s decision Commissioner of Customs (Imports) Vs. M/s Dilip Kumar and Company, [2018] 9 SCC 1 (FB)(SC) has settled the law that only stricter interpretation needs to be applied both in taxing as well as a deduction provision. Coupled with this, Mr. Tulsiyan pointed out that it was only in the AY 2001-02 that both of its trustees (supra) had sold lands to the assessee a collector rate(s) only i.e. as per the fair valuation adopted by the SRO G…

Roland Institute of Pharmaceutical Sciences, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 270/CTK/2019[2012-13]Status: DisposedITAT Cuttack15 Feb 2021AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ch condition in section 10(23C)(vi) of the Act qua the internal day to day running of an institution set up solely for carrying out educational activities. Hon’ble apex court’s decision Commissioner of Customs (Imports) Vs. M/s Dilip Kumar and Company, [2018] 9 SCC 1 (FB)(SC) has settled the law that only stricter interpretation needs to be applied both in taxing as well as a deduction provision. Coupled with this, Mr. Tulsiyan pointed out that it was only in the AY 2001-02 that both of its trustees (supra) had sold lands to the assessee a collector rate(s) only i.e. as per the fair valuation adopted by the SRO G…

Roland Institute of Pharmaceutical Sciences, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 269/CTK/2019[2011-12]Status: DisposedITAT Cuttack15 Feb 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ch condition in section 10(23C)(vi) of the Act qua the internal day to day running of an institution set up solely for carrying out educational activities. Hon’ble apex court’s decision Commissioner of Customs (Imports) Vs. M/s Dilip Kumar and Company, [2018] 9 SCC 1 (FB)(SC) has settled the law that only stricter interpretation needs to be applied both in taxing as well as a deduction provision. Coupled with this, Mr. Tulsiyan pointed out that it was only in the AY 2001-02 that both of its trustees (supra) had sold lands to the assessee a collector rate(s) only i.e. as per the fair valuation adopted by the SRO G…

Roland Institute of Pharmaceutical Sciences, Ganjam vs. Cheif CIT, Bhubaneswar

Appeals are allowed in above terms

ITA 268/CTK/2019[2010-11]Status: DisposedITAT Cuttack15 Feb 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.K. TulsiyanFor Respondent: Shri M.K. Goutham, CIT-DR
Section 10

…ch condition in section 10(23C)(vi) of the Act qua the internal day to day running of an institution set up solely for carrying out educational activities. Hon’ble apex court’s decision Commissioner of Customs (Imports) Vs. M/s Dilip Kumar and Company, [2018] 9 SCC 1 (FB)(SC) has settled the law that only stricter interpretation needs to be applied both in taxing as well as a deduction provision. Coupled with this, Mr. Tulsiyan pointed out that it was only in the AY 2001-02 that both of its trustees (supra) had sold lands to the assessee a collector rate(s) only i.e. as per the fair valuation adopted by the SRO G…