Om Prakash Agarwal v. Giri Raj Kishori & Ors.

164 ITR 376Supreme Court of India1987#7864 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2024.

Issues it is cited on

section 272a(2)(k)tax collected at sourcesection 206csection 206section 192section 200(3)section 200asection 234esection 200tax deducted at sourcesection 201service of notice

Judgments citing Om Prakash Agarwal v. Giri Raj Kishori & Ors.

M/S.TAMILNADU STATE MARKETING CORPN. LTD.,,CHENNAI vs. DCIT, CC-3(1),, CHENNAI

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

ITA 1179/CHNY/2024[2018-19]Status: DisposedITAT Chennai23 Aug 2024AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.1179/Chny/2024 िनधा"रण वष"/Assessment Years: 2018-19 M/S. Tamilnadu State Marketing Vs. The Deputy Commissioner Of Corporation Limited, Cmda Tower Ii, Income Tax, Iv Floor, Gandhi Irwin Bridge Road, Corporate Circle 3(1), Egmore, Chennai 600 008. Chennai 600 034. [Pan: Aaact2964P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Vijayaraghavan, Advocate & Shri Saroj Kumar Parida, Advocate ""थ" की ओर से/Respondent By : Shri R. Clement Ramesh Kumar, Cit सुनवाई की तारीख/ Date Of Hearing : 08.08.2024 घोषणा की तारीख /Date Of Pronouncement : 23.08.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 31.03.2024 Passed By The Ld. Principal Commissioner Of Income Tax,Chennai-3, Chennai Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short] For The Assessment Year 2018-19. 2. The Ld. Pcit Initiated Proceedings Under Section 263 Of The Act On An Examination Of Books Of Account, Wherein, It Was Noted That The Assessee Had Debited A Sum Of ₹.14930,54,85,164/- As Vat Expenses

For Appellant: Shri R. Vijayaraghavan, Advocate &For Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 263Section 37Section 40

…1179/Chny/24 called nor indeed a tax but is in the nature of the price of a privilege, which the purchaser has to pay in any trading or business transaction.” 6.2 Further, Hon’ble Supreme Court in the case of Om Prakash Agarwal vs. Giri Raj Kishori & Others, 164 ITR 376 have noticed the difference between tax and fee and has held that State Government cannot levy tax under the guise of fee. The Hon’ble Supreme Court held as under:- “The three principal characteristics of a tax noticed by Mukherjea, J. in the above passage are: (i) that it is imposed under statutory power without the tax-payer's consent and the p…

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

ITA 994/COCH/2022[2019-20]Status: DisposedITAT Cochin15 Apr 2024AY 2019-20

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…iling, is it not, one may ask, then, an admission that the fee seeks to, or penalizes, the delayed filing? This is as a nexus with cost, a pre-requisite for a fee, would obtain either way. The Apex Court in Om Prakash Agarwal v. Giri Raj Kishori & Ors. [1987] 164 ITR 376 (SC) clarified that, as an imperative, a fee, to qualify as one, the relevant provision must ex facie reflect the correlation with the expense incurred by the Government in rendering the service for which the fee is being levied. Then, again, what, one may ask, is the basis of a daily increase therein? And which, nowhere explained, again breaks d…

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

ITA 993/COCH/2022[2019-20]Status: DisposedITAT Cochin15 Apr 2024AY 2019-20

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…iling, is it not, one may ask, then, an admission that the fee seeks to, or penalizes, the delayed filing? This is as a nexus with cost, a pre-requisite for a fee, would obtain either way. The Apex Court in Om Prakash Agarwal v. Giri Raj Kishori & Ors. [1987] 164 ITR 376 (SC) clarified that, as an imperative, a fee, to qualify as one, the relevant provision must ex facie reflect the correlation with the expense incurred by the Government in rendering the service for which the fee is being levied. Then, again, what, one may ask, is the basis of a daily increase therein? And which, nowhere explained, again breaks d…

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

ITA 992/COCH/2022[2018-19]Status: DisposedITAT Cochin15 Apr 2024AY 2018-19

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…iling, is it not, one may ask, then, an admission that the fee seeks to, or penalizes, the delayed filing? This is as a nexus with cost, a pre-requisite for a fee, would obtain either way. The Apex Court in Om Prakash Agarwal v. Giri Raj Kishori & Ors. [1987] 164 ITR 376 (SC) clarified that, as an imperative, a fee, to qualify as one, the relevant provision must ex facie reflect the correlation with the expense incurred by the Government in rendering the service for which the fee is being levied. Then, again, what, one may ask, is the basis of a daily increase therein? And which, nowhere explained, again breaks d…

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

ITA 991/COCH/2022[2017-18]Status: DisposedITAT Cochin15 Apr 2024AY 2017-18

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…iling, is it not, one may ask, then, an admission that the fee seeks to, or penalizes, the delayed filing? This is as a nexus with cost, a pre-requisite for a fee, would obtain either way. The Apex Court in Om Prakash Agarwal v. Giri Raj Kishori & Ors. [1987] 164 ITR 376 (SC) clarified that, as an imperative, a fee, to qualify as one, the relevant provision must ex facie reflect the correlation with the expense incurred by the Government in rendering the service for which the fee is being levied. Then, again, what, one may ask, is the basis of a daily increase therein? And which, nowhere explained, again breaks d…

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

ITA 990/COCH/2022[2017-18]Status: DisposedITAT Cochin15 Apr 2024AY 2017-18

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…iling, is it not, one may ask, then, an admission that the fee seeks to, or penalizes, the delayed filing? This is as a nexus with cost, a pre-requisite for a fee, would obtain either way. The Apex Court in Om Prakash Agarwal v. Giri Raj Kishori & Ors. [1987] 164 ITR 376 (SC) clarified that, as an imperative, a fee, to qualify as one, the relevant provision must ex facie reflect the correlation with the expense incurred by the Government in rendering the service for which the fee is being levied. Then, again, what, one may ask, is the basis of a daily increase therein? And which, nowhere explained, again breaks d…

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

ITA 989/COCH/2022[2017-18]Status: DisposedITAT Cochin15 Apr 2024AY 2017-18

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…iling, is it not, one may ask, then, an admission that the fee seeks to, or penalizes, the delayed filing? This is as a nexus with cost, a pre-requisite for a fee, would obtain either way. The Apex Court in Om Prakash Agarwal v. Giri Raj Kishori & Ors. [1987] 164 ITR 376 (SC) clarified that, as an imperative, a fee, to qualify as one, the relevant provision must ex facie reflect the correlation with the expense incurred by the Government in rendering the service for which the fee is being levied. Then, again, what, one may ask, is the basis of a daily increase therein? And which, nowhere explained, again breaks d…

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

ITA 988/COCH/2022[2017-18]Status: DisposedITAT Cochin15 Apr 2024AY 2017-18

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…iling, is it not, one may ask, then, an admission that the fee seeks to, or penalizes, the delayed filing? This is as a nexus with cost, a pre-requisite for a fee, would obtain either way. The Apex Court in Om Prakash Agarwal v. Giri Raj Kishori & Ors. [1987] 164 ITR 376 (SC) clarified that, as an imperative, a fee, to qualify as one, the relevant provision must ex facie reflect the correlation with the expense incurred by the Government in rendering the service for which the fee is being levied. Then, again, what, one may ask, is the basis of a daily increase therein? And which, nowhere explained, again breaks d…

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

ITA 987/COCH/2022[2016-17]Status: DisposedITAT Cochin15 Apr 2024AY 2016-17

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…iling, is it not, one may ask, then, an admission that the fee seeks to, or penalizes, the delayed filing? This is as a nexus with cost, a pre-requisite for a fee, would obtain either way. The Apex Court in Om Prakash Agarwal v. Giri Raj Kishori & Ors. [1987] 164 ITR 376 (SC) clarified that, as an imperative, a fee, to qualify as one, the relevant provision must ex facie reflect the correlation with the expense incurred by the Government in rendering the service for which the fee is being levied. Then, again, what, one may ask, is the basis of a daily increase therein? And which, nowhere explained, again breaks d…

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

ITA 986/COCH/2022[2016-17]Status: DisposedITAT Cochin15 Apr 2024AY 2016-17

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…iling, is it not, one may ask, then, an admission that the fee seeks to, or penalizes, the delayed filing? This is as a nexus with cost, a pre-requisite for a fee, would obtain either way. The Apex Court in Om Prakash Agarwal v. Giri Raj Kishori & Ors. [1987] 164 ITR 376 (SC) clarified that, as an imperative, a fee, to qualify as one, the relevant provision must ex facie reflect the correlation with the expense incurred by the Government in rendering the service for which the fee is being levied. Then, again, what, one may ask, is the basis of a daily increase therein? And which, nowhere explained, again breaks d…

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

ITA 985/COCH/2022[2016-17]Status: DisposedITAT Cochin15 Apr 2024AY 2016-17

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…iling, is it not, one may ask, then, an admission that the fee seeks to, or penalizes, the delayed filing? This is as a nexus with cost, a pre-requisite for a fee, would obtain either way. The Apex Court in Om Prakash Agarwal v. Giri Raj Kishori & Ors. [1987] 164 ITR 376 (SC) clarified that, as an imperative, a fee, to qualify as one, the relevant provision must ex facie reflect the correlation with the expense incurred by the Government in rendering the service for which the fee is being levied. Then, again, what, one may ask, is the basis of a daily increase therein? And which, nowhere explained, again breaks d…

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

ITA 984/COCH/2022[2016-17]Status: DisposedITAT Cochin15 Apr 2024AY 2016-17

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…iling, is it not, one may ask, then, an admission that the fee seeks to, or penalizes, the delayed filing? This is as a nexus with cost, a pre-requisite for a fee, would obtain either way. The Apex Court in Om Prakash Agarwal v. Giri Raj Kishori & Ors. [1987] 164 ITR 376 (SC) clarified that, as an imperative, a fee, to qualify as one, the relevant provision must ex facie reflect the correlation with the expense incurred by the Government in rendering the service for which the fee is being levied. Then, again, what, one may ask, is the basis of a daily increase therein? And which, nowhere explained, again breaks d…

M/S TAMILNADU STATE MARKETING CORPORATION LIMITED,CHENNAI vs. ACIT,CORPORATE CIRCLE 3 [1], CHENNAI

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

ITA 353/CHNY/2022[2014-15]Status: DisposedITAT Chennai14 Nov 2022AY 2014-15

Bench: Shri Mahavir Singhand Dr. Dipak P. Ripoteआयकर अपीलसं./Ita No.: 353/Chny/2022 "नधा"रण वष"/Assessment Year: 2014-15 M/S. Tamilnadu State The Acit, Marketing Corporation Ltd., Vs. Corporate Circle 3(1), Cmda Tower, Ii, Iv Floor, Chennai. Gandhi Irwin Bridge Road, Egmore, Chennai – 600 008. Pan: Aaact 2964P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओरसे/Appellant By : Shri R.Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri M. Rajan, Cit सुनवाई क" तार"ख/Date Of Hearing : 16.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 14.11.2022 आदेश /O R D E R Per Mahavir Singh: This Appeal By The Assessee Is Arising Out Of The Revision Order Passed U/S.263 Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) By The Principal Commissioner Of Income Tax (Appeals), Chennai-3 In Revision No.Pcit, Chennai-3/Revision-263/100000339483/2022 Dated 31.03.2022. The Assessment Was Framed By The Acit, Corporate Circle-3(1), Chennai For The Assessment Year 2014-15 U/S.143(3) Of The Act Vide Order Dated 30.12.2016. 2. The Only Issue In This Appeal Of Assessee Is As Regards To The Revision Order Passed By Pcit By Holding The Assessment Framed As Erroneous & Prejudicial To The Interest Of Revenue On Account Of Value Added Tax Paid By Assessee & Claimed As Deduction U/S.37 R.W.S. 43B Of The Act & Allowed.

For Appellant: Shri R.Vijayaraghavan, AdvocateFor Respondent: Shri M. Rajan, CIT
Section 143(3)Section 263Section 37Section 40

…R MUTT 1954 AIR 282 ("Shirur Mutt" case), ii) The Hingir-Rampur Coal Co.Ltd. Vs The State Of Orissa And Others 1961 SCR (2) 537, iii) Har Shankar v. Deputy Excise and Taxation Commissioner AIR 1975 SC 1121, iv) Om Parlkash Agarwal v Giri Raj Kishori & Others (164 ITR 376, 1986 AIR 726) v) Srikakollu Subba Rao & Co. & Ors. vs. UOI & Ors. (1988) 173 ITR 708 (AP), vi) CIT VS. M.L Agro Products Pvt. Ltd. (1992) 197 1TR 485 (AP), vii) CIT Vs. Dineshkumar Gordhanlal (1997) 2261TR 826 (MP) 11.8 In the Shirur Mutt case (supra) the Hon'ble Apex Court pointed out: "though levying of less is only a particular form of the…

BAJAJ ALLIANZ GENERAL INSURANCE COMPANY LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of assessee is allowed

ITA 1653/PUN/2015[2006-07]Status: DisposedITAT Pune21 Jan 2019AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1653/Pun/2015 यििाारण वषा / Assessment Year : 2006-07 Bajaj Allianz General Insurance Company Ltd., 1St Floor, Ge Plaza, Airport Road, Yerawada, अऩीऱाथी/Appellant Pune – 411006 …. Pan: Aabcb5730G Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune

For Appellant: Shri P.J. PardiwalaFor Respondent: Shri Rajeev Kumar, CIT
Section 143(3)Section 23Section 4(1)Section 43BSection 7

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.1653/PUN/2015 यििाारण वषा / Assessment Year : 2006-07 Bajaj Allianz General Insurance Company Ltd., 1st Floor, GE Plaza, Airport Road, Yerawada, अऩीऱाथी/Appellant Pune – 411006 …. PAN: AABCB5730G Vs. The Dy. Commissioner of Income Tax, …. प्रत्यथी / Respondent Circle 1(1), Pune अऩीऱाथी की ओर से / Appellant by : Shri P.J. Pardiwala, Ms. Vasanti Patel, Sh…