What is Navnitlal C. Javeri v. K.K. Sen authority for?

The Supreme Court holds that circulars issued by the Central Board of Direct Taxes (CBDT) are binding on all officers and persons employed in the execution of the Income-tax Act. These circulars are binding even if they deviate from the provisions of the Act, particularly when issued to relieve hardships.

How many judgments cite Navnitlal C. Javeri v. K.K. Sen?

230 judgments on BharatTax cite Navnitlal C. Javeri v. K.K. Sen (56 ITR 198), spanning 1999 to 2025.

Which sections of the Income Tax Act does Navnitlal C. Javeri v. K.K. Sen come up under?

It is most often cited in judgments turning on Section 143(3), Section 131(1A), Section 153A, Section 132A, Section 269SS, Section 269T.

Navnitlal C. Javeri v. K.K. Sen (56 ITR 198)

Saamag Developers Pvt. Ltd., New Delhi vs. ACIT, New Delhi

ITA 2053/DEL/2017[2010-11]Status: DisposedITAT Delhi08 Oct 2018AY 2010-11

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri Pradeep Singh Gautam

Section 143(1)Section 143(3)Section 2(22)(e)

…3).” 14.3.2 The Hon’ble Supreme Court, while considering the provision of Section 2(6A)(e) of the Indian Income-tax Act, 1922, which is parimateria to the provisions of Section 2(22)(e) of the IT Act, in the case of Navneet Lal C. Javeri vs. K.K. Sen, AAC in 56 ITR 198 at pages 207-208 of the Report had judicially noticed the purpose and the object of the insertion of such provision under the IT Act in the following words: “In dealing with Mr. Pathak’s argument in the present case, let us recall the relevant facts. The companies to which the impugned section applies are companies in which at least 75 per cent o…

DCIT, Circle-10(1), Kolkata vs. M/S Dream Bake (P) Ltd., Kolkata

Appeal is dismissed

ITA 1878/KOL/2016[2012-13]Status: DisposedITAT Kolkata19 Sept 2018AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 Dcit, Circle-10(1), V/S. M/S Dream Bake (P) Ltd. P-7, Chowringhee 296, Kalu Khan Road, Square, 3Rd Floor, Kolkat-154 Kolkata-69 [Pan No.Aabcd 1189 R] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri R. Choudhury, Addl. Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri A.K. Ghosh, Ar ""यथ" क" ओर से/By Respondent 13-08-2018 सुनवाई क" तार"ख/Date Of Hearing 19-09-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2012-13 Arises Against The Commissioner Of Income Tax (Appeals)-4, Kolkata’S Order Dated 27.07.2016, Passed In Case No.1839/Cit(A)/4/Circle-10(1)/Kol/14-15, Reversing Assessing Officer’S Action Making Section 2(22)(E) Deemed Dividend Addition Of ₹90,98,080/- In Proceedings U/S. 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. 2. The Revenue’S Sole Substantive Ground Seeks To Revive The Assessing Officer’S Action Making Sec. 2(22)(E) Deemed Dividend Addition Of ₹2,42,00,000/- In Assessment Order Dated 07.02.2015. Learned Departmental Representative Invites Our Attention To The Cit(A)’S Detailed Discussion To This Effect Reading As Under:- “5. Ground No.2 This Ground Is Directed Against The Action Of The Ao In Making Addition Of ₹2,42,00,000/- U/S. 2(22)(E) Of The Act. This Matte Is Discussed From Para 4 To Para 4.3

Section 143(3)Section 2(22)(e)

…ssessee Case referred to CIT vs. Ambassador Travels (P) Ltd (2008) 220 CTR (Del) 475 (2008) 8 DTR (Del) 108 (2008) 173 Taxman 407 (Del) CIT vs. Nagiindas M Kapadia (1989) 75 CTR (Bom) 161 : (1989) 177 ITR 393 (Bom) Navinit Lal C. Javeri vs. K.K.Sen AAC (1965) 56 ITR 198 (SC) Counsel appeared: Mr. Suruchi Aggarwal for the Appellant. M.P. Rastogi with K.N. Ahuja for the Respondent JUDGMENT VALMIKI J. MEHTA, J: This appeal under s. 260A of the IT Act, 1961 (hereinafter referred to as the Act) is preferred by the Revenue against the order dt. 9th May, 2008 of the Income-tax ITA No.1878/Kol/2016 A.Y. 2012-13 DCIT, Ci…

DCIT Circle-2(3)(1), Jhansi vs. M/S. Ram Kumar Tiwari & Co., Lalitpur

In the result, the appeal filed by the Revenue stands dismissed

ITA 449/AGR/2018[2014-15]Status: DisposedITAT Agra07 Aug 2018AY 2014-15

Bench: Shri A. D. Jain

Section 268ASection 268A(1)

…Circular issued by the CBDT is binding on the departmental officers in view of the provisions of Section 268A(1) of the Income I.T.A No. 449/Agra/2018 3 Tax Act. The said view has been taken by the Hon’ble Supreme Court in the case of ‘Navneet Lal Zaveri’, 56 ITR 198 (SC). I, accordingly, dismiss the appeal filed by the Revenue. 5. In the result, the appeal filed by the Revenue stands dismissed. Order pronounced in the open court on 07/08/2018. (A.D. JAIN) JUDICIAL MEMBER *AKV*…

ITO Ward-1(1)(3), Agra vs. Shri Ram Avtar Sharma, Agra

In the result, the appeal filed by the Revenue stands dismissed

ITA 385/AGR/2018[2010-11]Status: DisposedITAT Agra07 Aug 2018AY 2010-11

Bench: Shri A. D. Jain

Section 268ASection 268A(1)

…Circular issued by the CBDT is binding on the departmental officers in view of the provisions of Section 268A(1) of the Income I.T.A No. 385/Agra/2018 3 Tax Act. The said view has been taken by the Hon’ble Supreme Court in the case of ‘Navneet Lal Zaveri’, 56 ITR 198 (SC). I, accordingly, dismiss the appeal filed by the Revenue. 5. In the result, the appeal filed by the Revenue stands dismissed. Order pronounced in the open court on 07/08/2018. (A.D. JAIN) JUDICIAL MEMBER *AKV*…

The ITO-5(2), Indore vs. Shri Narendra Kumar Agrawal, Indore

In the result, the appeal of the Revenue is dismissed

ITA 395/IND/2017[2009-10]Status: DisposedITAT Indore18 Jul 2018AY 2009-10

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2009-10

Section 268ASection 268A(1)

…merits of the case as in our opinion the circulars issued by CBDT are binding on the departmental officers in view of the provision of Section 268A(1) of the Act. The said view has been taken by Hon’ble Supreme Court in the case of Navneet Lal Zaveri Vs. AAC 56 ITR 198 (SC). Hon'ble 3 Narendra Kumar Supreme Court while dismissing the appeal of the Revenue in the case of Director of Income Tax vs. S.R.M.B. Dairy Farming (P) Ltd. in Civil Appeal No. 19650 of 2017 has followed the case of three Judges Bench judgment of Hon'ble Supreme Court in the case of CIT Central-III vs. Surya Herbal Ltd. and has held that t…

ACIT, Muzaffarnagar vs. M/S. Tikaula Sugar Mills Ltd., Muzaffarnagar

In the result, both the appeals as well as Cross

ITA 669/DEL/2015[2011-12]Status: DisposedITAT Delhi14 Jun 2018AY 2011-12

Bench: Shri G.D. Agrawal & Shri Amit Shukla

For Appellant: Shri Amit Jain, Sr.D.RFor Respondent: Shri Akhilesh Kumar, Adv

Section 268ASection 268A(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI G.D. AGRAWAL, PRESIDENT & SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.As. No.668 & 669/DEL/2015 Assessment Years: 2010-11 & 11-12 ACIT, Circle-2, vs. Tikaula Sugar Mills Ltd., Muzaffarnagar. 25-B, Gher Khatti, Gaushala Road, New Mandi, Muzaffarnagar. TAN/PAN: AACCT5815B (Appellant) (Respondent) COs No.253/Del/2015 & 47/Del/2018 Assessment Years : 2010-11 & 11-12 Tikaula Sugar Mills Ltd., vs. ACIT, Circle-2, 25-B, Gher Khatti, Muzaffarnagar. Gaushala Road, New Mandi, Muzaffarnagar. TAN/PAN: AACCT5815B (Appellant) (Respondent) Appellant by: Shr…

ACIT, Muzaffarnagar vs. M/S. Tikaula Sugar Mills Ltd., Muzaffarnagar

In the result, both the appeals as well as Cross

ITA 668/DEL/2015[2010-11]Status: DisposedITAT Delhi14 Jun 2018AY 2010-11

Bench: Shri G.D. Agrawal & Shri Amit Shukla

For Appellant: Shri Amit Jain, Sr.D.RFor Respondent: Shri Akhilesh Kumar, Adv

Section 268ASection 268A(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI G.D. AGRAWAL, PRESIDENT & SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.As. No.668 & 669/DEL/2015 Assessment Years: 2010-11 & 11-12 ACIT, Circle-2, vs. Tikaula Sugar Mills Ltd., Muzaffarnagar. 25-B, Gher Khatti, Gaushala Road, New Mandi, Muzaffarnagar. TAN/PAN: AACCT5815B (Appellant) (Respondent) COs No.253/Del/2015 & 47/Del/2018 Assessment Years : 2010-11 & 11-12 Tikaula Sugar Mills Ltd., vs. ACIT, Circle-2, 25-B, Gher Khatti, Muzaffarnagar. Gaushala Road, New Mandi, Muzaffarnagar. TAN/PAN: AACCT5815B (Appellant) (Respondent) Appellant by: Shr…

The Gurdaspur Central Coop Bank Ltd, Gurdaspur vs. The Dy. Commissioner of Income-Tax, Circle- VI, Pathankot

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 681/ASR/2017[2014-15]Status: DisposedITAT Amritsar24 May 2018AY 2014-15

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 681/Asr/2017 (And Stay Application No. 01/Asr/2018) Assessment Year: 2014-15

For Appellant: Sh. Vinamar Gupta & Vibhore Gupta (CAs.)For Respondent: Smt. Prabhjot Kaur CIT (D.R.)

Section 143(3)Section 194ASection 40Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER I.T.A. No. 681/Asr/2017 (and Stay Application No. 01/Asr/2018) Assessment Year: 2014-15 The Gurdaspur Central Vs. Deputy Commissioner of Income Cooperative Bank, Sadar Tax, Circle-VI, Pathankot Bazar, Gurdaspur [PAN: AAAAT 0711A] (Appellant) (Respondent) Appellant by : Sh. Vinamar Gupta & Vibhore Gupta (CAs.) Respondent by: Smt. Prabhjot Kaur CIT (D.R.) Date of Hearing: 07.03.2018 Date of Pronouncement: 24.05.2018 ORDER Per Sanjay Arora, AM: This is an Appea…

ACIT 25(1), Mumbai vs. Amber Enterprises, Mumbai

In the result, the appeal filed by Revenue is dismissed

ITA 5176/MUM/2014[2010-11]Status: DisposedITAT Mumbai09 May 2018AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri, Amarjit Singh Jm Acit 25(1) Vs. M/S. Amber Enterprises Mumbai – 400 051 7, Taren Compound Behind Krishna Hotel Dahisar (E) Mumbai – 400 068 Pan/Gir No. Aalfa3071G Appellant) .. Respondent)

Section 133ASection 139(1)Section 143(3)Section 80B(10)(f)Section 80FSection 80I

…inium Co. Ltd. As held in this case that, if any revised claim of expenses incurred is made' during assessment proceedings, it is not a new claim but enhancing quantum of expenditure. Assessment based revised claim was valid. vi. Duty of Assessing Officer (i) 56 ITR 198 S.C. Navnitlal C. Zaven V/s. K K Sent, ACIT Bombay (ii) 107 ITR 63 Gujarat Chokshi Metal Refinery V/s. CIT It was held in the above cases that at the time of original assessment, the assessee did not claim relief though the responsibility or claiming refund and relief rested with the assessee, the income tax officer should have drawn the attention…

Dy.Commissioner of Income Tax, Circle-16(2), Hyderabad vs. Maruti Securities Limited, Secundrabad

In the result, appeal filed by the Revenue is allowed for statistical purposes

ITA 1651/HYD/2017[2013-14]Status: DisposedITAT Hyderabad23 Mar 2018AY 2013-14

Bench: Smt. P.Madhavi Devi & Shri D.S. Sunder Singh

For Appellant: Shri K. Sai PrasadFor Respondent: Smt. N. Swapna, DR

…hree years, then in the fourth year and onwards the claim for interest has to be treated as a doubtful claim which need not be included in the income of the assessee until it is actually recovered. In the case of Navnit Lal (C.) Javeri v. K.K. Sen, AAC [1965] 56 ITR 198, the legal effect of such circular is, inter alia, considered by a Bench of five judges of this court. Section 2(6A)(e) and section 12(1B) were introduced in the Income-tax Act by the Finance Act 15 of 1955, which came into force on April 1, 1955. The Government, however, realised that the operation of section 12(1B) would lead to extreme hardship…

ACIT, Central Circle-1(1), Kolkata vs. M/S Adhunik Alloys & Power Ltd., Kolkata

In the result, the appeal filed by the Revenue ( Ground No

ITA 207/KOL/2017[2013-14]Status: DisposedITAT Kolkata16 Mar 2018AY 2013-14

Bench: Shri Aby T. Varkeyand Dr.A.L. Sainiassessment Year :2013-14 Acit, Central Circle- V/S. M/S Adhunik Alloys & 1(1), Aaykar Bhawan, Power Ltd., Poorva, 110, 14, N.S. Road, 2Nd Floor, Shantipally, 3Rd Floor, Kolkata-700 001 Kolkata-700 107 [Pan No.Aaeca 5290 R] अपीलाथ" /Appellant ""यथ"/Respondent .. अपीलाथ"क" ओर से/By Appellant Shri Arindam Bhattacherjee, Addl. Cit-Dr ""यथ" क" ओर से/By Respondent Mrs. Shikha Agarwal, Aca सुनवाई क" तार"ख/Date Of Hearing 05-03-2018 घोषणा क" तार"ख/Date Of Pronouncement 16-03-2018 आदेश/O R D E R Per Dr. A.L. Saini, Accountantmember:- This Caption Appeal Filed By The Revenue, Pertaining To Assessment Year2013-14, Is Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals)-20, Kolkata,In Appeal No.1042/Cit(A)/20/Cc-1(1)/15- 16, Dated 10.11.2016, Which In Turn Arises Out Of An Order Passed By Assessing Officer U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 31.07.2015. 2.The Revenue Has Raised Following Grounds Of Appeal:- “1) Ld. Cit(A) Erred In Facts As Well As In Law By Deleting The Disallowance Of Rs.26,31,856/- Made For Delay In Deposit Of Employee’S Contribution Towards Provident Fund & Esi & Allowing Relief Under

Section 115JSection 139(1)Section 143(3)Section 14ASection 2(24)(x)Section 36(1)(va)Section 43B

…as also relied by the Assessing Officer to make the disallowance u/s. 14A of the Act. We are of the view that CBDT circulars are binding on the Department only and not on courts as has been held by the Hon`ble Supreme Court in the case of Navnit Lal C. javeri 56 ITR 198 and UCO Bank 237 ITR 887. ITA No.207/Kol/2017 A.Y. 2013-14 ACIT CC-1(1) Kol. Vs. M/s Adhunik Alloys & Power Ltd. Page 6 We note that the position of law is very much settled by various judicial pronouncements on the said issue under consideration that where assessee has not earned any exempt income no disallowance u/s. 14A r.w.r 8D of the IT Rules…

A.C.I.T., Circle-3(1), Gwalior vs. Sh. Manish Kumar Goyal, Gwalior

In the result, the appeal as well as cross objections stand dismissed

ITA 321/AGR/2014[2010-11]Status: DisposedITAT Agra16 Jan 2018AY 2010-11

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

Section 268ASection 268A(1)

…o the merits of the case, as the Circulars issued by CBDT are binding on the departmental officers in view of the provisions of Section 268A(1) of the Act. The said view has been taken by the Hon’ble Supreme Court in the case of “Navneet Lal Zaveri Vs. AAC”, 56 ITR 198 (SC). We, accordingly, dismiss the appeal filed by the Revenue and the cross-Objections. 4. In the result, the appeal as well as cross objections stand dismissed. Order pronounced in the open court on 16/01/2018. (DR. MITHA LAL MEENA) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 16/01/2018 *AKV*…

Dr. Uttam Lodh, Kolkata vs. DCIT, Circle-55, Kolkata

In the result, the appeal filed by the assessee, is allowed

ITA 488/KOL/2017[2010-11]Status: DisposedITAT Kolkata22 Nov 2017AY 2010-11

For Appellant: Shri A. Biswas, ARFCAFor Respondent: Shri G. H. Seema, ACIT

Section 143(1)Section 143(3)Section 2

…24.09.2009, therefore we note that assessee is eligible to claim depreciation @50%. The CBDT circulars are binding on the Income Tax Authorities who engaged in execution of Income Tax Act, as held by the Hon`ble Supreme Court in the case of Navnit Lal Javeri, 56 ITR 198 (SC) and in the case of UCO Bank, 237 Dr. Uttam Lodh Assessment Year: 2010-11 ITR 889 (SC). We note that assessee purchased one Scorpio VLX registered under M.V. Act as Omnibus (Private Use) and claimed depreciation @ 50% thereon as per Sl. No.III(via) Under the heading III: Machinery andPlant of the Table New Appendix I of I. T. Rules, 1962, whic…