Mineral Development Corporation Ltd. v. ITAT

314 ITR 14High Court#2107 most cited

What is Mineral Development Corporation Ltd. v. ITAT authority for?

An appellate authority, including the Income-tax Appellate Tribunal (ITAT), must adjudicate appeals strictly within the confines of the law and cannot travel beyond its statutory provisions. Actions taken by an appellate authority exceeding its legal jurisdiction are void.

55

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

Gujarat Mineral Development Corporation Ltd. v. ITAT · 314 ITR 14 · appellate authority powers · ITAT jurisdiction · scope of appeal · beyond provisions of law · Section 251 · Section 201 · Section 144 · ultra vires

Sections most often in play

Section 133(6)Section 201Section 201(1A)Section 37(1)Section 144Section 192Section 44AASection 44AB

Issues it is cited on

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

Judgments citing Mineral Development Corporation Ltd. v. ITAT

ITO(TDS), BILASPUR, BILASPUR vs. SECL, BILASPUR, SECL HASDEO AREA

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 301/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…ravelling beyond the provisions of law or authority by law renders otiose for the purpose of the Act. This view finds fortified in the judgement of Hon’ble Gujarat High Court rendered in the case of ‘Gujarat Mineral Development Corporation Ltd. Vs ITAT [2009, 314 ITR 14 (Guj.)]. In this case while dealing with the powers of ITAT, their Hon’ble lordships have categorically held that, in adjudicating the matter in appeals the authority cannot travel beyond the provisions of law. Thus, such action is barred by jurisdiction and therefore stands vacated. ITAT-Raipur Page 14 of 16 SECL Group Vs ACIT(TDS), Raipur ITA…

ITO(TDS), BILASPUR, BILASPUR vs. SECL, BILASPUR, WEST JHAGGRAKHAND

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 300/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…ravelling beyond the provisions of law or authority by law renders otiose for the purpose of the Act. This view finds fortified in the judgement of Hon’ble Gujarat High Court rendered in the case of ‘Gujarat Mineral Development Corporation Ltd. Vs ITAT [2009, 314 ITR 14 (Guj.)]. In this case while dealing with the powers of ITAT, their Hon’ble lordships have categorically held that, in adjudicating the matter in appeals the authority cannot travel beyond the provisions of law. Thus, such action is barred by jurisdiction and therefore stands vacated. ITAT-Raipur Page 14 of 16 SECL Group Vs ACIT(TDS), Raipur ITA…

ITO(TDS), BILASPUR, BILASPUR vs. SECL, BILASPUR, BILASPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 299/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…ravelling beyond the provisions of law or authority by law renders otiose for the purpose of the Act. This view finds fortified in the judgement of Hon’ble Gujarat High Court rendered in the case of ‘Gujarat Mineral Development Corporation Ltd. Vs ITAT [2009, 314 ITR 14 (Guj.)]. In this case while dealing with the powers of ITAT, their Hon’ble lordships have categorically held that, in adjudicating the matter in appeals the authority cannot travel beyond the provisions of law. Thus, such action is barred by jurisdiction and therefore stands vacated. ITAT-Raipur Page 14 of 16 SECL Group Vs ACIT(TDS), Raipur ITA…

ITO(TDS), BILASPUR, BILASPUR vs. SECL, BILASPUR, WEST JKD COLLIERY

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 298/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…ravelling beyond the provisions of law or authority by law renders otiose for the purpose of the Act. This view finds fortified in the judgement of Hon’ble Gujarat High Court rendered in the case of ‘Gujarat Mineral Development Corporation Ltd. Vs ITAT [2009, 314 ITR 14 (Guj.)]. In this case while dealing with the powers of ITAT, their Hon’ble lordships have categorically held that, in adjudicating the matter in appeals the authority cannot travel beyond the provisions of law. Thus, such action is barred by jurisdiction and therefore stands vacated. ITAT-Raipur Page 14 of 16 SECL Group Vs ACIT(TDS), Raipur ITA…

ITO(TDS), BILASPUR, BILASPUR vs. SECL, BILASPUR, GHARGHODA

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 297/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…ravelling beyond the provisions of law or authority by law renders otiose for the purpose of the Act. This view finds fortified in the judgement of Hon’ble Gujarat High Court rendered in the case of ‘Gujarat Mineral Development Corporation Ltd. Vs ITAT [2009, 314 ITR 14 (Guj.)]. In this case while dealing with the powers of ITAT, their Hon’ble lordships have categorically held that, in adjudicating the matter in appeals the authority cannot travel beyond the provisions of law. Thus, such action is barred by jurisdiction and therefore stands vacated. ITAT-Raipur Page 14 of 16 SECL Group Vs ACIT(TDS), Raipur ITA…

ITO (TDS), BILASPUR, BILASPUR vs. SECL, BILASPUR, MINES RESCUE STATIONS

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 296/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…ravelling beyond the provisions of law or authority by law renders otiose for the purpose of the Act. This view finds fortified in the judgement of Hon’ble Gujarat High Court rendered in the case of ‘Gujarat Mineral Development Corporation Ltd. Vs ITAT [2009, 314 ITR 14 (Guj.)]. In this case while dealing with the powers of ITAT, their Hon’ble lordships have categorically held that, in adjudicating the matter in appeals the authority cannot travel beyond the provisions of law. Thus, such action is barred by jurisdiction and therefore stands vacated. ITAT-Raipur Page 14 of 16 SECL Group Vs ACIT(TDS), Raipur ITA…

ITO (TDS), BILASPUR, BILASPUR vs. SECL, BILASPUR, BILASPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 295/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…ravelling beyond the provisions of law or authority by law renders otiose for the purpose of the Act. This view finds fortified in the judgement of Hon’ble Gujarat High Court rendered in the case of ‘Gujarat Mineral Development Corporation Ltd. Vs ITAT [2009, 314 ITR 14 (Guj.)]. In this case while dealing with the powers of ITAT, their Hon’ble lordships have categorically held that, in adjudicating the matter in appeals the authority cannot travel beyond the provisions of law. Thus, such action is barred by jurisdiction and therefore stands vacated. ITAT-Raipur Page 14 of 16 SECL Group Vs ACIT(TDS), Raipur ITA…

ITO (TDS), BILASPUR, BILASPUR vs. SECL, BILASPUR, JKD, SUB AREA, WEST JKD

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 294/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…ravelling beyond the provisions of law or authority by law renders otiose for the purpose of the Act. This view finds fortified in the judgement of Hon’ble Gujarat High Court rendered in the case of ‘Gujarat Mineral Development Corporation Ltd. Vs ITAT [2009, 314 ITR 14 (Guj.)]. In this case while dealing with the powers of ITAT, their Hon’ble lordships have categorically held that, in adjudicating the matter in appeals the authority cannot travel beyond the provisions of law. Thus, such action is barred by jurisdiction and therefore stands vacated. ITAT-Raipur Page 14 of 16 SECL Group Vs ACIT(TDS), Raipur ITA…

ITO (TDS), BILASPUR, BILASPUR vs. SECL, BILASPUR, HASDEO HALDIBADI

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 293/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…ravelling beyond the provisions of law or authority by law renders otiose for the purpose of the Act. This view finds fortified in the judgement of Hon’ble Gujarat High Court rendered in the case of ‘Gujarat Mineral Development Corporation Ltd. Vs ITAT [2009, 314 ITR 14 (Guj.)]. In this case while dealing with the powers of ITAT, their Hon’ble lordships have categorically held that, in adjudicating the matter in appeals the authority cannot travel beyond the provisions of law. Thus, such action is barred by jurisdiction and therefore stands vacated. ITAT-Raipur Page 14 of 16 SECL Group Vs ACIT(TDS), Raipur ITA…

ITO(TDS), BILASPUR, BILASPUR vs. SECL, BILASPUR, WEST JKD COLLIERY

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 292/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…ravelling beyond the provisions of law or authority by law renders otiose for the purpose of the Act. This view finds fortified in the judgement of Hon’ble Gujarat High Court rendered in the case of ‘Gujarat Mineral Development Corporation Ltd. Vs ITAT [2009, 314 ITR 14 (Guj.)]. In this case while dealing with the powers of ITAT, their Hon’ble lordships have categorically held that, in adjudicating the matter in appeals the authority cannot travel beyond the provisions of law. Thus, such action is barred by jurisdiction and therefore stands vacated. ITAT-Raipur Page 14 of 16 SECL Group Vs ACIT(TDS), Raipur ITA…

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SOUTH EASTERN COALFIELDS LIMITED (TAN- JBPS00355F), BILASPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 291/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…ravelling beyond the provisions of law or authority by law renders otiose for the purpose of the Act. This view finds fortified in the judgement of Hon’ble Gujarat High Court rendered in the case of ‘Gujarat Mineral Development Corporation Ltd. Vs ITAT [2009, 314 ITR 14 (Guj.)]. In this case while dealing with the powers of ITAT, their Hon’ble lordships have categorically held that, in adjudicating the matter in appeals the authority cannot travel beyond the provisions of law. Thus, such action is barred by jurisdiction and therefore stands vacated. ITAT-Raipur Page 14 of 16 SECL Group Vs ACIT(TDS), Raipur ITA…

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SOUTH EASTERN COALFIELDS LIMITED (TAN-BPLS04617E) , SURGUJA

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 290/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…ravelling beyond the provisions of law or authority by law renders otiose for the purpose of the Act. This view finds fortified in the judgement of Hon’ble Gujarat High Court rendered in the case of ‘Gujarat Mineral Development Corporation Ltd. Vs ITAT [2009, 314 ITR 14 (Guj.)]. In this case while dealing with the powers of ITAT, their Hon’ble lordships have categorically held that, in adjudicating the matter in appeals the authority cannot travel beyond the provisions of law. Thus, such action is barred by jurisdiction and therefore stands vacated. ITAT-Raipur Page 14 of 16 SECL Group Vs ACIT(TDS), Raipur ITA…

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SOUTH EASTERN COALFIELDS LIMITED (TAN- JBPS13157E), KORBA

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 289/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…ravelling beyond the provisions of law or authority by law renders otiose for the purpose of the Act. This view finds fortified in the judgement of Hon’ble Gujarat High Court rendered in the case of ‘Gujarat Mineral Development Corporation Ltd. Vs ITAT [2009, 314 ITR 14 (Guj.)]. In this case while dealing with the powers of ITAT, their Hon’ble lordships have categorically held that, in adjudicating the matter in appeals the authority cannot travel beyond the provisions of law. Thus, such action is barred by jurisdiction and therefore stands vacated. ITAT-Raipur Page 14 of 16 SECL Group Vs ACIT(TDS), Raipur ITA…

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SECL CENTRAL STORES (TAN- JBPS03090D), KORBA

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 288/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…ravelling beyond the provisions of law or authority by law renders otiose for the purpose of the Act. This view finds fortified in the judgement of Hon’ble Gujarat High Court rendered in the case of ‘Gujarat Mineral Development Corporation Ltd. Vs ITAT [2009, 314 ITR 14 (Guj.)]. In this case while dealing with the powers of ITAT, their Hon’ble lordships have categorically held that, in adjudicating the matter in appeals the authority cannot travel beyond the provisions of law. Thus, such action is barred by jurisdiction and therefore stands vacated. ITAT-Raipur Page 14 of 16 SECL Group Vs ACIT(TDS), Raipur ITA…

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SOUTH EASTERN COAL FIELDS LIMITED (TAN- BPLS04875D), KORBA

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 287/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…ravelling beyond the provisions of law or authority by law renders otiose for the purpose of the Act. This view finds fortified in the judgement of Hon’ble Gujarat High Court rendered in the case of ‘Gujarat Mineral Development Corporation Ltd. Vs ITAT [2009, 314 ITR 14 (Guj.)]. In this case while dealing with the powers of ITAT, their Hon’ble lordships have categorically held that, in adjudicating the matter in appeals the authority cannot travel beyond the provisions of law. Thus, such action is barred by jurisdiction and therefore stands vacated. ITAT-Raipur Page 14 of 16 SECL Group Vs ACIT(TDS), Raipur ITA…

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SECL (TAN- BPLS04697A), KORBA

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 286/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…ravelling beyond the provisions of law or authority by law renders otiose for the purpose of the Act. This view finds fortified in the judgement of Hon’ble Gujarat High Court rendered in the case of ‘Gujarat Mineral Development Corporation Ltd. Vs ITAT [2009, 314 ITR 14 (Guj.)]. In this case while dealing with the powers of ITAT, their Hon’ble lordships have categorically held that, in adjudicating the matter in appeals the authority cannot travel beyond the provisions of law. Thus, such action is barred by jurisdiction and therefore stands vacated. ITAT-Raipur Page 14 of 16 SECL Group Vs ACIT(TDS), Raipur ITA…

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SECL-HASDEO AREA HALDIBADI COLLIERY (TAN- JBPS06999G), BILASPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 285/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…ravelling beyond the provisions of law or authority by law renders otiose for the purpose of the Act. This view finds fortified in the judgement of Hon’ble Gujarat High Court rendered in the case of ‘Gujarat Mineral Development Corporation Ltd. Vs ITAT [2009, 314 ITR 14 (Guj.)]. In this case while dealing with the powers of ITAT, their Hon’ble lordships have categorically held that, in adjudicating the matter in appeals the authority cannot travel beyond the provisions of law. Thus, such action is barred by jurisdiction and therefore stands vacated. ITAT-Raipur Page 14 of 16 SECL Group Vs ACIT(TDS), Raipur ITA…

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SOUTH EASTERN COALFIELDS LIMITED (TAN- JBPS03804D), ANUPPUR

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 284/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…ravelling beyond the provisions of law or authority by law renders otiose for the purpose of the Act. This view finds fortified in the judgement of Hon’ble Gujarat High Court rendered in the case of ‘Gujarat Mineral Development Corporation Ltd. Vs ITAT [2009, 314 ITR 14 (Guj.)]. In this case while dealing with the powers of ITAT, their Hon’ble lordships have categorically held that, in adjudicating the matter in appeals the authority cannot travel beyond the provisions of law. Thus, such action is barred by jurisdiction and therefore stands vacated. ITAT-Raipur Page 14 of 16 SECL Group Vs ACIT(TDS), Raipur ITA…

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SECL, KUSMUNDA AREA (TAN- JBPS02656D), KORBA

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 283/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…ravelling beyond the provisions of law or authority by law renders otiose for the purpose of the Act. This view finds fortified in the judgement of Hon’ble Gujarat High Court rendered in the case of ‘Gujarat Mineral Development Corporation Ltd. Vs ITAT [2009, 314 ITR 14 (Guj.)]. In this case while dealing with the powers of ITAT, their Hon’ble lordships have categorically held that, in adjudicating the matter in appeals the authority cannot travel beyond the provisions of law. Thus, such action is barred by jurisdiction and therefore stands vacated. ITAT-Raipur Page 14 of 16 SECL Group Vs ACIT(TDS), Raipur ITA…

DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR vs. SOUTH EASTERN COALFIELDS LIMITED (TAN- JBPS02076E), RAIGARH

Appeals stands PARTLY ALLOWED FOR STATISTICAL PURPOSES in aforestated terms

ITA 282/RPR/2025[2017-18]Status: DisposedITAT Raipur19 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali

…ravelling beyond the provisions of law or authority by law renders otiose for the purpose of the Act. This view finds fortified in the judgement of Hon’ble Gujarat High Court rendered in the case of ‘Gujarat Mineral Development Corporation Ltd. Vs ITAT [2009, 314 ITR 14 (Guj.)]. In this case while dealing with the powers of ITAT, their Hon’ble lordships have categorically held that, in adjudicating the matter in appeals the authority cannot travel beyond the provisions of law. Thus, such action is barred by jurisdiction and therefore stands vacated. ITAT-Raipur Page 14 of 16 SECL Group Vs ACIT(TDS), Raipur ITA…

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