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 367,154 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

ACIT, Central Circle-1(1), Hyderabad vs. Ncc Limited, Hyderabad

Accordingly, we delete the same. Thus, this ground is partly allowed

ITA 80/HYD/2017[2011-12]Status: DisposedITAT Hyderabad31 Jan 2024AY 2011-12

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Vijay Mehta, CA &For Respondent: Shri K. Madhusudan, CIT(DR)
Section 143(1)

…ce to say, such a course of liberal interpretation is no more available while dealing with the Income Tax Act's provisions as per honourable apex court's recent constitutional bench's decision in Commissioner of Customs (Import) Vs. Dilip Kumar and Co. (2018) 9 SCC 1 settling the law that a fiscal statute as well as an exemption clause incorporated therein ought to be construed in stricter parlance only. Their lordships make it clear that benefit of doubt in case of taxing provision goes to the tax payer and vice versa in an instance of an exemption provision. The assessee's first argument is rejected therefore.…

ACIT, Central Circle-1(1), Hyderabad vs. Ncc Limited, Hyderabad

Accordingly, we delete the same. Thus, this ground is partly allowed

ITA 79/HYD/2017[2010-11]Status: DisposedITAT Hyderabad31 Jan 2024AY 2010-11

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Vijay Mehta, CA &For Respondent: Shri K. Madhusudan, CIT(DR)
Section 143(1)

…ce to say, such a course of liberal interpretation is no more available while dealing with the Income Tax Act's provisions as per honourable apex court's recent constitutional bench's decision in Commissioner of Customs (Import) Vs. Dilip Kumar and Co. (2018) 9 SCC 1 settling the law that a fiscal statute as well as an exemption clause incorporated therein ought to be construed in stricter parlance only. Their lordships make it clear that benefit of doubt in case of taxing provision goes to the tax payer and vice versa in an instance of an exemption provision. The assessee's first argument is rejected therefore.…

ACIT, Central Circle-1(1), Hyderabad vs. Ncc Limited, Hyderabad

Accordingly, we delete the same. Thus, this ground is partly allowed

ITA 78/HYD/2017[2009-10]Status: DisposedITAT Hyderabad31 Jan 2024AY 2009-10

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Vijay Mehta, CA &For Respondent: Shri K. Madhusudan, CIT(DR)
Section 143(1)

…ce to say, such a course of liberal interpretation is no more available while dealing with the Income Tax Act's provisions as per honourable apex court's recent constitutional bench's decision in Commissioner of Customs (Import) Vs. Dilip Kumar and Co. (2018) 9 SCC 1 settling the law that a fiscal statute as well as an exemption clause incorporated therein ought to be construed in stricter parlance only. Their lordships make it clear that benefit of doubt in case of taxing provision goes to the tax payer and vice versa in an instance of an exemption provision. The assessee's first argument is rejected therefore.…

ACIT, Central Circle-1(1), Hyderabad vs. Ncc Limited, Hyderabad

Accordingly, we delete the same. Thus, this ground is partly allowed

ITA 77/HYD/2017[2008-09]Status: DisposedITAT Hyderabad31 Jan 2024AY 2008-09

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Vijay Mehta, CA &For Respondent: Shri K. Madhusudan, CIT(DR)
Section 143(1)

…ce to say, such a course of liberal interpretation is no more available while dealing with the Income Tax Act's provisions as per honourable apex court's recent constitutional bench's decision in Commissioner of Customs (Import) Vs. Dilip Kumar and Co. (2018) 9 SCC 1 settling the law that a fiscal statute as well as an exemption clause incorporated therein ought to be construed in stricter parlance only. Their lordships make it clear that benefit of doubt in case of taxing provision goes to the tax payer and vice versa in an instance of an exemption provision. The assessee's first argument is rejected therefore.…

Ncc Limited, Hyderabad vs. DCIT, Central Circle-1(1), Hyderabad

Accordingly, we delete the same. Thus, this ground is partly allowed

ITA 75/HYD/2017[2010-11]Status: DisposedITAT Hyderabad31 Jan 2024AY 2010-11

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Vijay Mehta, CA &For Respondent: Shri K. Madhusudan, CIT(DR)
Section 143(1)

…ce to say, such a course of liberal interpretation is no more available while dealing with the Income Tax Act's provisions as per honourable apex court's recent constitutional bench's decision in Commissioner of Customs (Import) Vs. Dilip Kumar and Co. (2018) 9 SCC 1 settling the law that a fiscal statute as well as an exemption clause incorporated therein ought to be construed in stricter parlance only. Their lordships make it clear that benefit of doubt in case of taxing provision goes to the tax payer and vice versa in an instance of an exemption provision. The assessee's first argument is rejected therefore.…

Ncc Limited, Hyderabad vs. DCIT, Central Circle-1(1), Hyderabad

Accordingly, we delete the same. Thus, this ground is partly allowed

ITA 74/HYD/2017[2009-10]Status: DisposedITAT Hyderabad31 Jan 2024AY 2009-10

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Vijay Mehta, CA &For Respondent: Shri K. Madhusudan, CIT(DR)
Section 143(1)

…ce to say, such a course of liberal interpretation is no more available while dealing with the Income Tax Act's provisions as per honourable apex court's recent constitutional bench's decision in Commissioner of Customs (Import) Vs. Dilip Kumar and Co. (2018) 9 SCC 1 settling the law that a fiscal statute as well as an exemption clause incorporated therein ought to be construed in stricter parlance only. Their lordships make it clear that benefit of doubt in case of taxing provision goes to the tax payer and vice versa in an instance of an exemption provision. The assessee's first argument is rejected therefore.…

Ncc Limited, Hyderabad vs. DCIT, Central Circle-1(1), Hyderabad

Accordingly, we delete the same. Thus, this ground is partly allowed

ITA 73/HYD/2017[2008-09]Status: DisposedITAT Hyderabad31 Jan 2024AY 2008-09

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri Vijay Mehta, CA &For Respondent: Shri K. Madhusudan, CIT(DR)
Section 143(1)

…ce to say, such a course of liberal interpretation is no more available while dealing with the Income Tax Act's provisions as per honourable apex court's recent constitutional bench's decision in Commissioner of Customs (Import) Vs. Dilip Kumar and Co. (2018) 9 SCC 1 settling the law that a fiscal statute as well as an exemption clause incorporated therein ought to be construed in stricter parlance only. Their lordships make it clear that benefit of doubt in case of taxing provision goes to the tax payer and vice versa in an instance of an exemption provision. The assessee's first argument is rejected therefore.…

Sector 113 Gatevida Developersnpvt Ltd vs. The Deputy Commissioner of Income Tax

ITA - 46 / 2024HC Delhi18 Jan 2024

…6 at 13:32:43 attention to the fact that the Assessing Officer in the present case was seated in Gurugram in the State of Haryana and thus in light of the decision of the Supreme Court in Principal Commissioner of Income Tax-I vs. ABC Papers Ltd. [(2022) 9 SCC 1], the instant appeal would not be maintainable. Faced with the above, learned counsel for the appellant prayed for and is granted liberty to withdraw the instant appeal and to approach the jurisdictional High Court. Ordered accordingly. YASHWANT VARMA, J. PURUSHAINDRA KUMAR KAURAV, J. JANUARY 18, 2024 neha This is a digitally signed…

Cadmatic Oy, Mumbai vs. Dy. Commissioner of Income Tax (Int Tax), Circle-2(1)(1), Mumbai

In the result, the appeal by the assessee is allowed

ITA 540/MUM/2023[2018-2019]Status: DisposedITAT Mumbai29 Dec 2023AY 2018-2019

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri Jitendra SinghFor Respondent: Shri Anil Sant
Section 142(1)Section 143(2)Section 143(3)Section 144C(13)Section 195

…t in the tax payer escaping if the letter of the law fails to catch him on account of the legislature's failure to express itself clearly A Constitution Bench in the case of Commissioner of Customs (Import), Mumbai Vs. Dilip Kumar And Company And Ors., (2018) 9 SCC 1, had reiterated these principles. It was a case where on a reference to the Larger Bench the Supreme Court was considering a question whether an ambiguity in a tax exemption provision or notification, the same must be interpreted so as to favour the assessee. Making a clear distinction between a charging provision of a taxing statute and exemption no…

Mukkam Service Co-Op Bank Ltd, Kozhikode vs. The ITO Ward 2(3), Kozhikode

In the result, the appeal is dismissed and the stay petition rendered infructuous

ITA 437/COCH/2023[2021-22]Status: DisposedITAT Cochin11 Dec 2023AY 2021-22

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Sri. Johnson George, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 10ASection 139Section 139(1)Section 142Section 143(1)Section 143(1)(a)Section 154Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, AM &Shri Manomohan Das, JM ITA No.437/Coch/2023: Asst.Year:2021-2022 & SA No.81/Coch/2023 Mukkom Service Co-operative The Income Tax Officer Bank Limited, F-1241 Ward 2(3) vs. Mukkom P.O. Kozhikode. Kozhikode – 673 602 [PAN: AACAM3643G] (Appellant) (Respondent) Appellant by: Sri. Johnson George, CA Respondent by: Smt. J.M. Jamuna Devi, Sr. DR Date of Date of Hearing : 23.11.2023 Pronouncement: 11.12.2023 O R D E R Per Sanjay Arora, AM: This is an Appeal by the Assessee agitating the dismissal of it’s appeal, vide orderdated0…

Shah Originals vs. Commissioner of Income Tax 24 Mumbai

C.A. No.-002664-002664 - 2011Supreme Court21 Nov 2023

Bench: HON'BLE MR. JUSTICE S.V.N. BHATTI

Section 80

…mmissioner of Income-Tax, Bihar and Orissa v. Raja Bahadur Kamakshya Narayan Singh9, while interpreting the expression “derived from”, has held:- 7 IRC v. Wolfson, (1949) 1 All ER 865, p. 868 (HL). 8 (2018) 9 SCC 1. 9 (1948) 16 ITR 325. 21 “The word “derived” is not a term of art. Its use in the definition indeed demands an enquiry into the genealogy of the product. But the enquiry should stop as soon as the effective source is discovered. In the genealogical tree of the, interest land indeed appears in the second degree, but the immediate and ef…

Atc Logistical Solutions Private Limited, Delhi vs. Deputy Commissioner of Income Tax Circle-1, Amritsar

In the result, appeal of the assessee ITA No

ITA 241/ASR/2023[2017-18]Status: DisposedITAT Amritsar31 Oct 2023AY 2017-18

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

Section 115JSection 139Section 143(1)Section 143(3)Section 154Section 250Section 36(1)(va)Section 37(1)Section 40ASection 40A(7)

…2017] 88 taxmann.com 69/[2018] 252 Taxman 274/400 ITR 141 (SC)/[2018] 2 SCC 158. I.T.A. No. 241/Asr/2023 17 Assessment Year: 2017-18 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…

Commissioner, Customs Central Excise and Service Tax, Patna vs. M/S. Shapoorji Paloonji and Company Pvt Ltd and Ors

The appeals are dismissed, without

C.A. No.-003991-003991 - 2023Supreme Court13 Oct 2023

Bench: HON'BLE MR. JUSTICE DIPANKAR DATTA

Section 66BSection 66DSection 93

…l authority” has no bearing on the applicability of service tax to the transaction between SPCL and NBCC. The crux of the argument lies in the specific nature of this case: SPCL has delivered its services to NBCC, not directly to IIT Patna. IIT 9 (2018) 9 SCC 1 10 (2019) 17 SCC 46 12 Patna has engaged NBCC as a Project Management Consultant, making SPCL the service provider and NBCC the service recipient in this particular transaction. Consequently, it cannot be contended that SPCL provided services directly to IIT Patna. NBCC lacks the status of a “government, local authority, or governmental aut…

Shri Padmakar Rambhau Somwanshi, Amravati vs. A, C.I.T Cent Cir., Akola

Appeals are dismissed in above terms

ITA 552/NAG/2016[2007-08]Status: DisposedITAT Nagpur12 Oct 2023AY 2007-08

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Lalit Tambi, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 132Section 143(3)Section 153ASection 153C

…egardless of an assessee’s capacity or status; as the case may be. Faced with the situation, we adopt stricter interpretation u/sec.153A as per Commissioner of Customs (Imports), Mumbai vs. M/s. Dilip Kumar And Co. & Ors. 6 ITA.Nos.551 & 552/Nag./2016 [2018] 9 SCC 1 (SC) (FB) and conclude that the learned lower authorities have rightly proceeded against the assessee u/sec.153A of the Act thereby treating him as the “searched” person. His instant sole substantive ground in both these appeals stands rejected therefore. No other ground or argument has been pressed before us. 6. These assessee’s twin appeals are d…

Shri Padmakar Rambhau Somwanshi, Amravati vs. A, C.I.T Cent Cir., Akola

Appeals are dismissed in above terms

ITA 551/NAG/2016[2006-07]Status: DisposedITAT Nagpur12 Oct 2023AY 2006-07

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Lalit Tambi, C.AFor Respondent: Shri Kailash Kanojiya, Sr. DR
Section 132Section 143(3)Section 153ASection 153C

…egardless of an assessee’s capacity or status; as the case may be. Faced with the situation, we adopt stricter interpretation u/sec.153A as per Commissioner of Customs (Imports), Mumbai vs. M/s. Dilip Kumar And Co. & Ors. 6 ITA.Nos.551 & 552/Nag./2016 [2018] 9 SCC 1 (SC) (FB) and conclude that the learned lower authorities have rightly proceeded against the assessee u/sec.153A of the Act thereby treating him as the “searched” person. His instant sole substantive ground in both these appeals stands rejected therefore. No other ground or argument has been pressed before us. 6. These assessee’s twin appeals are d…

Ajit Narayan Patil. Kolhapur, Kolhapur vs. Assistant Commissioner of Income Tax, Central Circle, Kolhapur

Appeal is dismissed in above terms

ITA 641/PUN/2023[2018-19]Status: DisposedITAT Pune28 Sept 2023AY 2018-19

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

For Appellant: Shri Kishor PhadkeFor Respondent: Shri Ramnath P Murkunde
Section 132(4)Section 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No.641/PUN./2023 Assessment Year 2018-2019 Ajit Narayan Patil, The ACIT, Central Circle, Plot No.29A, Sham Society, C.S.No.622/623, 1st Floor, Near Crusher, Karveer, Office Unit F-1/A&B, Kolhapur – 416 012 vs. Shriram Heights, Maharashtra Kolhapur – 416 003. PAN ABQPP6656A Maharashtra Appellant Respondent For Assessee : Shri Kishor Phadke For Revenue : Shri Ramnath P Murkunde Date of Hearing : 11.09.2023 Date of Pronouncement : 28.09.2023 आदेश / ORDER PER S…

Kollad Service Co-Op Bank Ltd, Kottayam vs. ITO Ward 2, Kottayam

In the result, all the appealsare allowed

ITA 95/COCH/2023[2019-20]Status: DisposedITAT Cochin25 Sept 2023AY 2019-20

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

Section 139Section 139(1)Section 142Section 143(1)(a)Section 80Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, AccountantMemberand Shri Manomohan Das, JudicialMember ITA No. 95/ Coch/2023 (Assessment Year: 2019-20) Kollad Service Co-Operative The Income Tax Officer Bank Ltd. Ward – 2, Kottayam vs. Kollad, Kottayam 686004 [PAN:AAAAK2083Q] (Appellant) (Respondent) ITA No. 995/ /Coch/2022 (Assessment Year: 2019-20) Thachnattukara Farmers The Income Tax Officer Producer Company Ltd. Ward – 1, Palakkad 9/38, KTA Complex, Palode vs. Mannarkkad, Palakkad 678583 [PAN:AAFCT3538G] (Appellant) (Respondent) ITA No. 47/ /Coch/2023 (Assessment Year…

M/S Olavanna Service Co-Op Bank, Kozhikode vs. The ITO Ward 2(3), Kozhikode

In the result, all the appealsare allowed

ITA 47/COCH/2023[2019-20]Status: DisposedITAT Cochin25 Sept 2023AY 2019-20

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

Section 139Section 139(1)Section 142Section 143(1)(a)Section 80Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, AccountantMemberand Shri Manomohan Das, JudicialMember ITA No. 95/ Coch/2023 (Assessment Year: 2019-20) Kollad Service Co-Operative The Income Tax Officer Bank Ltd. Ward – 2, Kottayam vs. Kollad, Kottayam 686004 [PAN:AAAAK2083Q] (Appellant) (Respondent) ITA No. 995/ /Coch/2022 (Assessment Year: 2019-20) Thachnattukara Farmers The Income Tax Officer Producer Company Ltd. Ward – 1, Palakkad 9/38, KTA Complex, Palode vs. Mannarkkad, Palakkad 678583 [PAN:AAFCT3538G] (Appellant) (Respondent) ITA No. 47/ /Coch/2023 (Assessment Year…

Thachanattukara Farmers Producers Company, Palakkad vs. ITO Ward 1, Palakkad

In the result, all the appealsare allowed

ITA 995/COCH/2022[2019-20]Status: DisposedITAT Cochin25 Sept 2023AY 2019-20

Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember

Section 139Section 139(1)Section 142Section 143(1)(a)Section 80Section 80ASection 80P

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, AccountantMemberand Shri Manomohan Das, JudicialMember ITA No. 95/ Coch/2023 (Assessment Year: 2019-20) Kollad Service Co-Operative The Income Tax Officer Bank Ltd. Ward – 2, Kottayam vs. Kollad, Kottayam 686004 [PAN:AAAAK2083Q] (Appellant) (Respondent) ITA No. 995/ /Coch/2022 (Assessment Year: 2019-20) Thachnattukara Farmers The Income Tax Officer Producer Company Ltd. Ward – 1, Palakkad 9/38, KTA Complex, Palode vs. Mannarkkad, Palakkad 678583 [PAN:AAFCT3538G] (Appellant) (Respondent) ITA No. 47/ /Coch/2023 (Assessment Year…

Shri Sant Sena Maharaj Nabhik Samajachi Nagari Sahakari Patsanstha, Maryadit, Jalgaon vs. Income Tax Officer, Wrd-1(4), Jalgaon

The appeal of the assessee is DISMISSED

ITA 841/PUN/2023[2019-20]Status: DisposedITAT Pune01 Sept 2023AY 2019-20

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 841/Pun/2023 निर्धारण वषा / Assessment Year : 2019-20 Shri Sant Sena Maharaj Nabhik Samajachi Nagari Sahkari Patsanstha Maryadit, Behind Shani Mandir, Radhabai Chal, Chalisgaon – 424 101 Pan: Aabas8462N . . . . . . . अपीलार्थी / Appellant बिधम / V/S Income Tax Officer- 1(4), Jalgaon . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Shri Abhay Avachat [‘Ld. Ar’] Revenue By : Shri R Y Balawade [‚Ld. Dr] सुनवाई की तारीख / Date Of Conclusive Hearing : 10/08/2023 घोषणा की तारीख / Date Of Pronouncement : 01/09/2023 आदेश / Order Per G. D. Padmahshali, Am; The Present Appeal Instituted U/S 253(1) Of Income-Tax Act, 1961 [‘The Act’ Hereafter] Challenges Din & Order No. Itba/Nfsc/S/250/2023- 24/1052715471(1) Dt. 10/05/2023 Passed U/S 250 Of The Act By National Faceless Appeal Centre, Delhi [‘Nfac’ Hereafter].

For Appellant: Shri Abhay Avachat [‘Ld. AR’]For Respondent: Shri R Y Balawade [‚Ld. DR]
Section 139Section 139(4)Section 143(1)Section 143(1)(a)Section 154Section 246A(1)(c)Section 250Section 253(1)Section 80Section 80P

…is score. This view also finds concurrence in the decision co-ordinate bench in ITA No 944/Mum/2022. Thus applying rule of stricter interpretation of law laid by Hon’ble Supreme Court in ‘CoC (Import) Mumbai Vs M/s Dilip Kumar and Company and Ors’ reported in 9 SCC 1 (SC) we hold the impugned order flawless. Resultantly all the grounds relating to this issue stands dismissed and adjudicated accordingly. 6. Now coming to assessee’s challenge of jurisdiction of section 143(1)(a)(v) of the Act; 6.1 At the outset of hearing the Ld. AR contended that, the jurisdiction of Ld. CPC to disallow the claim of deduction mad…

MALPE VISHWANATH ACHARYA AND OTHERS v. STATE OF MAHARASHTRA AND ANOTHER. 365 32 (9 SCC 1) — Cited in 532 Judgments | BharatTax