Orissa State Warehousing Corpn v. CIT

237 ITR 589Supreme Court of India1999#935 most cited

What is Orissa State Warehousing Corpn v. CIT authority for?

A fiscal statute must be interpreted strictly based on its plain language, without substituting judicial impressions for legislative intent. Exemptions and exclusions within such statutes must also be construed strictly and cannot be extended through interpretation.

114

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2025.

Also referred to as

Orissa State Warehousing Corporation v. CIT · 237 ITR 589 · strict interpretation · fiscal statute · plain language interpretation · legislative intent · exemption provisions · strict construction of exemptions · tax law interpretation · section 2(24)(xviii) · section 80-IE · section 80JJAA

Also reported as

135 Taxmann 327

Sections most often in play

Section 14ASection 115JBSection 37(1)Section 43BSection 2(24)(xviii)Section 36(1)(va)Section 80-IESection 80JJAA

Issues it is cited on

section 2(24)(xviii)section 80ac(ii)section 143(1)(a)(v)section 14a disallowancereal income theorysection 80jjasection 80jjaasection 143(1)(a)(ii)mat creditweighted deductionprohibited by lawsection 80ac

Judgments citing Orissa State Warehousing Corpn v. CIT

Acc Ltd ( Formelry Known As the Associated Cement Companies Ltd), Mumbai vs. Addll CIT, (Ltu), Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 6638/MUM/2018[2008-09]Status: DisposedITAT Mumbai28 Feb 2023AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Limited V. Addl. Cit -Ltu (Formerly Known As The Associated Cement 29Th Floor, Center-1 Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005 Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent) Dy. Cit - Ltu-1 V. M/S. Acc Limited 29Th Floor, Center-1 (Formerly Known As The Associated Cement Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005 Churchgate, Mumbai-400020 Pan: Aaact1507C (Appellant) (Respondent)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. ACC Limited v. Addl. CIT -LTU (Formerly known as The Associated Cement 29th Floor, Center-1 Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005 Churchgate, Mumbai-400020 PAN: AAACT1507C (Appellant) (Respondent) Dy. CIT - LTU-1 v. M/s. ACC Limited 29th Floor, Center-1 (Formerly known as The Associated Cement Companies Ltd.) World Trade Centre, Cuffe Parade Cement House, 121, M.K. Road Mumbai-400005…

DCIT(Ltu) - 1, Mumbai vs. Acc Ltd., Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 3246/MUM/2018[2012-13]Status: DisposedITAT Mumbai28 Feb 2023AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Ltd., V. Dcit – Range – 1(1) Mumbai {Formerly Known As The Associated Cement Companies, Ltd.,} Cement House, 121 M.K. Road, Churchgate Mumbai - 400020 Pan: Aaact1507C (Appellant) (Respondent) Dcit (Ltu)-1 V. M/S. Acc Ltd., 29Th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 Pan: Aaact1507C (Appellant) (Respondent)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. ACC Ltd., V. DCIT – Range – 1(1) Mumbai {Formerly Known as The Associated Cement Companies, Ltd.,} Cement House, 121 M.K. Road, Churchgate Mumbai - 400020 PAN: AAACT1507C (Appellant) (Respondent) DCIT (LTU)-1 V. M/s. ACC Ltd., 29th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAACT1507C (Appellant) (Respondent) Assessee represented by : Shri Yogesh Thar…

Acc Limited (Formerly Known As the Associated Cement Companies Ltd.), Mumbai vs. Addll. CIT, RG. 1(1), Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 3203/MUM/2018[2012-13]Status: DisposedITAT Mumbai28 Feb 2023AY 2012-13

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Acc Ltd., V. Dcit – Range – 1(1) Mumbai {Formerly Known As The Associated Cement Companies, Ltd.,} Cement House, 121 M.K. Road, Churchgate Mumbai - 400020 Pan: Aaact1507C (Appellant) (Respondent) Dcit (Ltu)-1 V. M/S. Acc Ltd., 29Th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 Pan: Aaact1507C (Appellant) (Respondent)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. ACC Ltd., V. DCIT – Range – 1(1) Mumbai {Formerly Known as The Associated Cement Companies, Ltd.,} Cement House, 121 M.K. Road, Churchgate Mumbai - 400020 PAN: AAACT1507C (Appellant) (Respondent) DCIT (LTU)-1 V. M/s. ACC Ltd., 29th Floor, Centre No.1 Cement House, 121 World Trade Centre, Cuffe Parade M.K. Road, Churchgate Mumbai - 400005 Mumbai - 400020 PAN: AAACT1507C (Appellant) (Respondent) Assessee represented by : Shri Yogesh Thar…

Acc Ltd, Mumbai vs. Asst CIT Ltu, Mumbai

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

ITA 6082/MUM/2014[2007-08]Status: DisposedITAT Mumbai28 Feb 2023AY 2007-08

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 145A

…terpreted on the basis of the language used therein and not de hors the same. Even if there is a casus omissus, the defect can be remedied only by legislation and not by judicial interpretation :— - Orissa State Warehousing Corpn. v. CIT [1999] 103 Taxman 623/237 ITR 589 (SC) - Prakash Nath Khanna v. CIT [2004] 135 Taxman 327/266 ITR 1 (SC) - Smt. TarulataShyam v. CIT [1977] 108 ITR 345 (SC) - Padmasundara Rao v. State of Tamil Nadu [2002] 255 ITR 147 (SC) Apart from the above, it was also pointed out that DTC Bill 2013 has proposed expressly that additional depreciation would be allowed in the FY in which the P&…

Acc Ltd ( Formerly Known As the Associates Cement Companies Ltd), Mumbai vs. Addl CIT Ltu, Mumbai

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

ITA 4669/MUM/2012[2007-08]Status: DisposedITAT Mumbai28 Feb 2023AY 2007-08

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 145A

…terpreted on the basis of the language used therein and not de hors the same. Even if there is a casus omissus, the defect can be remedied only by legislation and not by judicial interpretation :— - Orissa State Warehousing Corpn. v. CIT [1999] 103 Taxman 623/237 ITR 589 (SC) - Prakash Nath Khanna v. CIT [2004] 135 Taxman 327/266 ITR 1 (SC) - Smt. TarulataShyam v. CIT [1977] 108 ITR 345 (SC) - Padmasundara Rao v. State of Tamil Nadu [2002] 255 ITR 147 (SC) Apart from the above, it was also pointed out that DTC Bill 2013 has proposed expressly that additional depreciation would be allowed in the FY in which the P&…

Addl.C.I.T. Ltu, Mumbai vs. Acc Ltd., Mumbai

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

ITA 4556/MUM/2012[2007-08]Status: DisposedITAT Mumbai28 Feb 2023AY 2007-08

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 145A

…terpreted on the basis of the language used therein and not de hors the same. Even if there is a casus omissus, the defect can be remedied only by legislation and not by judicial interpretation :— - Orissa State Warehousing Corpn. v. CIT [1999] 103 Taxman 623/237 ITR 589 (SC) - Prakash Nath Khanna v. CIT [2004] 135 Taxman 327/266 ITR 1 (SC) - Smt. TarulataShyam v. CIT [1977] 108 ITR 345 (SC) - Padmasundara Rao v. State of Tamil Nadu [2002] 255 ITR 147 (SC) Apart from the above, it was also pointed out that DTC Bill 2013 has proposed expressly that additional depreciation would be allowed in the FY in which the P&…

Shree Sanaliya Seva Sahkari Mandli Ltd., Lital Motaliliya Sanaliya, Dist. Amreli vs. The DCIT (CPC), Bangalore

In the result, all the 4 appeals are allowed

ITA 204/RJT/2022[2019-20]Status: DisposedITAT Rajkot10 Feb 2023AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri B.D. Gupta, Sr. DR &
Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 143(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(e)

…ITA Nos.186, 197, 204 & 203/RJT/2022 Assessment Years: 2019-20 (for all) Page 1 of 10 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year: 2019-20 Ambaradi Seva Sahkari Mandali Ltd., vs. The DCIT (CPC), Ambaradi, Bengaluru. Ta. Savarkundla, Amreli – 364 522. [PAN – AABAA 9907 C] Assessment Year: 2019-20 Dhareshwar Seva Sahakari Mandali Ltd., vs. The DCIT (CPC), Dhareshwar, Bengaluru. Rajula, Amreli – 365 560. [PAN – AAAAD 8596 R] Assessment Year: 2019-20 Shree Sa…

Amrutpur Seva Sahkari Mandali Ltd., Village: - Amrutpur Taluka Dhari, Dist. Amreli vs. The DCIT (CPC), Bangalore

In the result, all the 4 appeals are allowed

ITA 203/RJT/2022[2019-20]Status: DisposedITAT Rajkot10 Feb 2023AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri B.D. Gupta, Sr. DR &
Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 143(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(e)

…ITA Nos.186, 197, 204 & 203/RJT/2022 Assessment Years: 2019-20 (for all) Page 1 of 10 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year: 2019-20 Ambaradi Seva Sahkari Mandali Ltd., vs. The DCIT (CPC), Ambaradi, Bengaluru. Ta. Savarkundla, Amreli – 364 522. [PAN – AABAA 9907 C] Assessment Year: 2019-20 Dhareshwar Seva Sahakari Mandali Ltd., vs. The DCIT (CPC), Dhareshwar, Bengaluru. Rajula, Amreli – 365 560. [PAN – AAAAD 8596 R] Assessment Year: 2019-20 Shree Sa…

Dhareshwar Seva Sahakari Mandali Ltd., Village: - Dhareshwar, Taluka: - Rajula, Dist. Amreli vs. The DCIT (CPC), Bangalore

In the result, all the 4 appeals are allowed

ITA 197/RJT/2022[2019-20]Status: DisposedITAT Rajkot10 Feb 2023AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri B.D. Gupta, Sr. DR &
Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 143(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(e)

…ITA Nos.186, 197, 204 & 203/RJT/2022 Assessment Years: 2019-20 (for all) Page 1 of 10 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year: 2019-20 Ambaradi Seva Sahkari Mandali Ltd., vs. The DCIT (CPC), Ambaradi, Bengaluru. Ta. Savarkundla, Amreli – 364 522. [PAN – AABAA 9907 C] Assessment Year: 2019-20 Dhareshwar Seva Sahakari Mandali Ltd., vs. The DCIT (CPC), Dhareshwar, Bengaluru. Rajula, Amreli – 365 560. [PAN – AAAAD 8596 R] Assessment Year: 2019-20 Shree Sa…

Ambaradi Seva Sahkari Mandali Ltd., Ambaradi, Dist. Amreli vs. The DCIT(CPC), Bangaluru, Bengaluru

In the result, all the 4 appeals are allowed

ITA 186/RJT/2022[2019-20]Status: DisposedITAT Rajkot10 Feb 2023AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2019-20

For Appellant: Shri D.M. Rindani, ARFor Respondent: Shri B.D. Gupta, Sr. DR &
Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 143(1)(c)Section 80PSection 80P(2)(a)Section 80P(2)(d)Section 80P(2)(e)

…ITA Nos.186, 197, 204 & 203/RJT/2022 Assessment Years: 2019-20 (for all) Page 1 of 10 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year: 2019-20 Ambaradi Seva Sahkari Mandali Ltd., vs. The DCIT (CPC), Ambaradi, Bengaluru. Ta. Savarkundla, Amreli – 364 522. [PAN – AABAA 9907 C] Assessment Year: 2019-20 Dhareshwar Seva Sahakari Mandali Ltd., vs. The DCIT (CPC), Dhareshwar, Bengaluru. Rajula, Amreli – 365 560. [PAN – AAAAD 8596 R] Assessment Year: 2019-20 Shree Sa…

M/S. Syndicate Bank Staff Co-Op. Society Ltd., Bengaluru vs. DCIT, CPC, Bengaluru

ITA 1062/BANG/2022[2018-19]Status: DisposedITAT Bangalore03 Jan 2023AY 2018-19
For Appellant: N O N EFor Respondent: Shi Ganesh R Gale, Standing Counsel for Department
Section 139(1)Section 139(4)Section 143(1)Section 234ASection 234BSection 234CSection 234FSection 80Section 80ASection 80P

…sue, the M/s. Syndicate Bank Staff Co-operative Society Ltd., Bangalore Page 4 of 16 observation of the Supreme Court in the following cases are relevant and are to be taken on note: (i) In the case of Orissa State Warehousing Corporation Vs. CIT reported in 237 ITR 589 (SC), Hon'ble Supreme Court held that 'Fiscal statue shall have to be interpreted on the basis of the language used there in and not de horsthe same. No words ought to be added and only the language used ought to be considered so as to ascertain the proper meaning and intent of the legislature. The Court is to ascribe natural and ordinary meaning…

DCIT-Ltu - 2, Mumbai vs. Ambuja Cements Ltd, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 2958/MUM/2019[2010-11]Status: DisposedITAT Mumbai07 Nov 2022AY 2010-11
Section 143(3)Section 14A

…ITA Nos. 1889 and 1241/Mum/2018, 2384, 2958, 3475 and 3843/Mum/2019 Assessment years: 2010-11, 2011-12 and 2012-13 Page 1 of 99 THE INCOME TAX APPELLATE TRIBUNAL MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] ITA No.2384 and 3475/Mum/2019 and 1241/Mum/2018 Assessment years: 2010-11, 2011-12 and 2012-13 Ambuja Cement Limited .…………………………Appellant (formerly known as Gujarat Ambuja Cements Ltd.) Elegant Business Park, MIDC Cross Road B, Andheri (E) Mumbai 400 059 [PAN: AAACG0569P] Vs. Additional Commissioner of Income Tax Large Tax Payer Unit, Mumbai ……………...………

DCIT (Ltu) 1, Mumbai vs. Ambuja Cements Ltd, Mumbai

In the result, the appeal of the revenue is thus dismissed

ITA 3307/MUM/2015[2008-09]Status: DisposedITAT Mumbai07 Nov 2022AY 2008-09
Section 115JSection 14Section 143(3)Section 14A

…ITA Nos.2968/Mum/2015 & 1665/Mum/2019 ITA Nos. 3307/Mum/2015 & 2428/Mum/2019 Assessment years: 2008-09 and 2009-10 Page 1 of 51 THE INCOME TAX APPELLATE TRIBUNAL MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] ITA Nos.2968/Mum/2015 and 1665/Mum/2019 Assessment years: 2008-09 and 2009-10 Ambuja Cement Limited .…………………………Appellant (formerly known as Gujarat Ambuja Cements Ltd.) Elegant Business Park, MIDC Cross Road B, Andheri (E) Mumbai 400 059 [PAN: AAACG0569P] Vs. Additional Commissioner of Income Tax Large Tax Payer Unit, Mumbai ……………...…………Respondent ITA…

Asst CIT Ltu, Mumbai vs. Ambuja Cements Ltd, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 6405/MUM/2013[2007-08]Status: DisposedITAT Mumbai07 Nov 2022AY 2007-08
Section 143(3)Section 28

…ITA Nos. 6375 and 6405/Mum/2013 CO No. 166/Mum/2015 Assessment year: 2007-08 Page 1 of 42 THE INCOME TAX APPELLATE TRIBUNAL MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] Assessment year: 2007-08 Ambuja Cement Limited .…………………………Appellant (formerly Known as Gujarat Ambuja Cements Ltd.) Elegant Business Park, MIDC Cross Road B, Andheri (E) Mumbai 400 059 [PAN: AAACG0569P] Vs. Additional Commissioner of Income Tax Large Tax Payer Unit, Mumbai ……………...…………Respondent CO No. 166/Mum/2015 In ITA No. 6375/Mum/2013 Assessment year: 2007-08 Assistant Commissioner of…

Ambuja Cements Ltd ( Formerly Known As Gujarat Ambuja Cements Ltd), Mumbai vs. Addl CIT 3(1), Mumbai

In the result, the appeal of the revenue is thus dismissed

ITA 2428/MUM/2013[2006-07]Status: DisposedITAT Mumbai07 Nov 2022AY 2006-07
Section 115JSection 14Section 143(3)Section 14A

…ITA Nos.2968/Mum/2015 & 1665/Mum/2019 ITA Nos. 3307/Mum/2015 & 2428/Mum/2019 Assessment years: 2008-09 and 2009-10 Page 1 of 51 THE INCOME TAX APPELLATE TRIBUNAL MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] ITA Nos.2968/Mum/2015 and 1665/Mum/2019 Assessment years: 2008-09 and 2009-10 Ambuja Cement Limited .…………………………Appellant (formerly known as Gujarat Ambuja Cements Ltd.) Elegant Business Park, MIDC Cross Road B, Andheri (E) Mumbai 400 059 [PAN: AAACG0569P] Vs. Additional Commissioner of Income Tax Large Tax Payer Unit, Mumbai ……………...…………Respondent ITA…

ACIT 5 (1), Bhopal vs. M/S Vindhya Solvent Pvt. Ltd., Bhopal

In the result, Revenue’s appeal is dismissed

ITA 281/IND/2018[14-15]Status: DisposedITAT Indore18 Oct 2022

Bench: Ms. Madhumita Roy& Shri Bhagirath Mal Biyani

For Appellant: RespondentbyFor Respondent: Shri Sumit Nema, Sr
Section 142(1)Section 143(2)Section 143(3)Section 56(2)(viib)Section 68

…nterpretation of the proviso would cause hardship to small depositors as against the richer ones, even if true, has no relevance." (emphasis supplied) 8.17 On this issue, the Hon'ble Supreme Court has reiterated in Qrissa State Warehousing Corp. V.CIT ([1999] 237 ITR 589) as follows: "A fiscal statute shall have to be interpreted on the basis of the language used therein and not de hors the same. No words ought to be added and only the language used ought to be considered so as to ascertain the proper meaning and intent of the legislation. The Court is to ascribe natural and ordinary meaning to the words used by…

Dharmista Mehta, Mumbai vs. ITO 34(1)(3), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 1885/MUM/2017[2012-13]Status: DisposedITAT Mumbai12 Oct 2022AY 2012-13

Bench: Shri Aby T Varkey & Shri Gagan Goyaldr. Dharmista Mehta 22/5, Walchand Terraces, Opp. A.C. Market, Tardeo, Mumbai - 400043. Pan: Aafpm5272R ...... Appellant Vs. Ito-34(1) (3), Income Tax Office Building, Pratyakshakar Bhavan, Bkc, Bandra (East), Mumbai-400051. ..... Respondent Appellant By : Sh. Satish Mody Respondent By : Smt. Mahita Nair, Cit-Dr Date Of Hearing : 18/07/2022 Date Of Pronouncement : 12/10/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-46, Mumbai [Hereinafter Referred To As [‘Cit(A)’] Dated 31.01.2017 Passed Under Section 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As [‘The Act’] For The Assessment Year (Ay) 2012-13. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Sh. Satish ModyFor Respondent: Smt. Mahita Nair, CIT-DR
Section 139(1)Section 143(3)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Dr. Dharmista Mehta 22/5, Walchand Terraces, Opp. A.C. Market, Tardeo, Mumbai - 400043. PAN: AAFPM5272R ...... Appellant Vs. ITO-34(1) (3), Income Tax Office Building, Pratyakshakar Bhavan, BKC, Bandra (East), Mumbai-400051. ..... Respondent Appellant by : Sh. Satish Mody Respondent by : Smt. Mahita Nair, CIT-DR Date of hearing : 18/07/2022 Date of pronouncement : 12/10/2022 ORDER PER GAGAN GOYAL, A.M: This appeal by the assessee is directed against the order of Commis…

Commissioner of Central Excise Raipur vs. M/S Sepco Electric Power Construction Corporation

C.A. No.-004928 - 2018Supreme Court11 Jul 2022

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 65Section 73Section 75Section 76Section 77Section 78

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 4928 OF 2018 Commissioner of Central Excise, Raipur …Appellant Versus M/s Sepco Electric Power Construction Corporation …Respondent J U D G M E N T M.R. SHAH, J. 1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 04.12.2015 passed by the Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, West Block No.2, R.K. Puram, New Delhi (hereinafter referred to as the ‘CESTAT) in Appeal No. ST/136/2007, by which the learned CESTAT has allowed the said appeal preferred by the respo…

Dakshin Gujarat Vij Company Ltd., Surat vs. The Pr. CIT-1, Vadodara

In the result, the appeal of the assessee is dismissed

ITA 1527/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad30 Mar 2022AY 2015-16

Bench: Shri P.M. Jagtap, Vice- & Shri Siddhartha Nautiyalassessment Years : 2015-16 Dakshin Gujarat Vij Co. Ltd., Pri. Commissioner Of Urja Sadan, Nana Varachha Road, Vs Income-Tax-1, Kapodara Char Rasta, Surat, Ahmedabad Guajrat-395006 Pan : Aabcd 8912 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri Vijaykumar Jaiswal, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 16/03/2022 घोषणा क" तार"ख /Date Of Pronouncement: 30/03/2022 आदेश / O R D E R

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri Vijaykumar Jaiswal, CIT-DR
Section 115JSection 143(3)Section 263Section 263(1)Section 32(1)Section 32(1)(iia)

…uld not be extended to the assessee-company which was engaged only in the business of distribution of power. To arrive at this conclusion, the learned PCIT relied on the following judicial pronouncements:- i) Orissa State Warehousing Corporation Vs. CIT (SC) 237 ITR 589 ii) CST Vs. Madhya Pradesh Electricity Board, (SC) 25 STC 188 iii) IPCA laboratory Ltd vs. DCIT (SC) 266 ITR 521 iv) Prakash Nath Khanna & Anr Vs. CIT & Anr, (SC) 266 ITR 1 5. The learned PCIT accordingly held that there was an error in the order of the Assessing Officer dated 17.11.2017 passed under Section 143(3) of the Act in allowing additio…

Nikhil Mohine, Parasia vs. Commissioner of Income Tax (Appeals), Jabalpur

In the result, the assessee’s appeals are allowed

ITA 38/JAB/2021[2019-20]Status: DisposedITAT Jabalpur18 Nov 2021AY 2019-20

Bench: Sh. Sanjay Arora, Hon'Ble

Section 139(1)Section 143(1)Section 154Section 2Section 36(1)(va)Section 43B

…under reference), as afore-stated, that is sought to be statutorily emphasized. The taxing statutes are to be strictly construed (see: UOI vs. Bombay Elphinstone Spinning & Weaving Co. Ltd. &Ors. 2001(1) SC 536; Orissa State Warehousing Corpn. vs. CIT [1999] 237 ITR 589 (SC); Novapan India Ltd. v. CCE 1994 (73) ELT 769 (SC); IPCA LaboratoryLtd. v. Dy. CIT [2004] 266 ITR 521 (SC)). As such, even qua the employer’s contribution, 13 ITA Nos. 37& 38/Jab/2021 (AY 2018-19& 2019-20) Nikhil Mohinev. Dy. CIT/Asst. DIT covered u/s. 43B(b), there was no reading down of the provision by the Hon’ble Courts, and the clear in…