Rajinder Nath v. CIT

120 ITR 14Supreme Court of India1979#2047 most cited

What is Rajinder Nath v. CIT authority for?

A 'direction' issued by an appellate or revisional authority under Sections 150(1) or 153(3) of the Income-tax Act must be a specific, clear, and mandatory positive command requiring action, and not merely an observation or finding, to be legally effective.

56

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2009 to 2026.

Also referred to as

Rajinder Nath v CIT · Section 150(1) direction · Section 153(3) direction · reassessment limitation · express direction · specific mandatory command · mere observation · finding · appellate authority direction

Also reported as

2 Taxmann 204

Sections most often in play

Section 147Section 148Section 10(38)Section 132Section 142(1)Section 143(2)Section 143(3)Section 149

Issues it is cited on

section 150(2)section 150(1)section 150section 153(3)section 33(4)section 34(1)section 31section 33preponderance of probabilitysection 34bogus long term capital gainsection 245

Judgments citing Rajinder Nath v. CIT

The Pr. Commissioner of Income Tax vs. M/S Bioplus Life Sciences Pvt Ltd

In the result, I pass the following:-

ITA/1014/2017HC Karnataka24 Jul 2018

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar Writ Petition No.1014 Of 2017 (T-Kst) Between: M/S. Rainbow Colour Lab, No.13, D.J.C. Complex, Hudson Circle, Bengaluru – 560 027. A Partnership Firm Represented By Its Partner Sri.G.K.Madan Mohan, Aged About 62 Years, S/O Sri.G.V.Krishna Reddy. ...Petitioner (By Sri. M.Thirumalesh, Advocate ) And: 1. State Of Karnataka

Section 12

…tution. 7. In Daffadar Bhagat Singh and Sons v. Income-tax Officer, [1969] 71 ITR 417 (SC), the view taken in - 21 - Murlidhar Bhagwan Das's case, [1964] 52 ITR 335 (SC), was again reiterated. 8. In Rajinder Nath v. Commissioner of Income-tax, [1979] 120 ITR 14 (SC) and Consolidated Coffee Ltd. v. Income-tax Officer, [1985] 155 ITR 729 (Kar) on the term finding, direction or order the view expressed in Murlidhar Bhagwan Das's case, [1964] 52 ITR 335 (SC), was upheld. 9. In Navabharat Agrl. & Commercial Corporation v. Commissioner of Commercial Taxes, [1995] 97 STC 435 (AP), it was held that pursua…

The Dy. CIT, Circle-3(1)(2), Ahmedabad vs. M/S. Rasna Pvt. Ltd., Ahmedabad

In the result, the appeal for the assessment year 2006-07 (i

ITA 2475/AHD/2016[2004-05]Status: DisposedITAT Ahmedabad11 May 2018AY 2004-05

Bench: Shri Waseem Ahmed & Shri Mahavir Prasad)

For Appellant: Dr. Jayant Jhaveri, Sr. D.RFor Respondent: Shri Paras F. Jain
Section 143(3)Section 147Section 148Section 154

…tions of Hon'ble High Court's order, will not come to the rescue to the assessee in this case since there is no such "finding or direction" on merits, which can be given effect, in terms of Hon'ble Supreme Court's judgment in the case of Rajinder Nath Vs CIT [120 ITR 14]. The relaxation under section 153(3), as held by Hon'ble Supreme Court in this case, comes to the rescue of the revenue only in respect of such findings or directions as are necessary for disposal of the matter. The matter having been decided on the ground of jurisdiction alone, there was no need to deal with the merits of the case, and, as such,…

M/S. Hamir Real Estate Pvt. Ltd., Delhi vs. ITO (TDS), New Delhi

In the result, appeal of the assessee is allowed

ITA 5799/DEL/2015[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi18 Sept 2017

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

For Respondent: Shri S.S. Rana,CIT (D.R.)
Section 201Section 201(3)

…22. Secondly there has to be a finding or directions as regards the issue in question, viz., the non-deduction of tax at source resulting in an assessee having to be declared an assessee in default under section 201 of the Act. In Rajinder Nath v. CIT [1979] 120 ITR 14 (SC), it was held that the existence of an order disposing of a case qua an assessee containing specific directions of the court was a sine qua non for invoking the powers under section 153(3)(ii) of the Act. Even in the case relied upon by Mr. Shivpuri, i.e., CIT v. Idea Cellular Ltd. (supra), there is no such finding or direction to the Departme…

Puranmal Delhiwala, Mumbai vs. ITO 14(3)(3), Mumbai

Appeal stand allowed in terms of our above order

ITA 4541/MUM/2014[1993-94]Status: DisposedITAT Mumbai17 May 2017AY 1993-94

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No. 4541/Mum/2014 (िनधा"रण वष" / Assessment Year: 1993-1994) Puranmal Delhiwala Income Tax Officer 14(3)(3) C/O M/S. Kabra Associates, Cas Earnest House बनाम/ 204, Niranjan Nariman Point Vs. 99, Marine Drive, Mumbai – 400 021. Mumbai – 400 002. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaffp-5709-C (अपीलाथ" /Appellant) (""थ" / Respondent) : अपीलाथ" की ओर से / Appellant By : Nitesh Joshi, Ld. Ar ""थ" की ओर से/Respondent By : B.S.Bist, Ld. Dr सुनवाई की तारीख / : 12/05/2017 Date Of Hearing घोषणा की तारीख / : 17 /05/2017 Date Of Pronouncement

For Appellant: Nitesh Joshi, Ld. ARFor Respondent: B.S.Bist, Ld. DR
Section 143(3)Section 153Section 153(3)(ii)Section 254

…y Tribunal in the first round of appeal and the matter was simply restored for fresh assessment and therefore the provisions of Section 153(2A) squarely applied to the assessee. Reliance has been placed on the judgement of Apex Court in Rajinder Nath Vs. CIT [120 ITR 14 13/08/1979] for the meaning of the expression ‘finding’ & ‘directions’. 7. We have heard rival contentions and perused relevant material on record. First of all, we note that the matter in impugned AY was restored to the AO by the Tribunal vide order dated 10/10/2006 in first round by making the following observation:- “2. At the time of hearing,…

Asst CIT 16(3), Mumbai vs. Mani Exports, Mumbai

In the result, the appeal of Revenue is dismissed

ITA 3759/MUM/2013[2004-05]Status: DisposedITAT Mumbai26 Apr 2017AY 2004-05

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Asst. Commissioner Of Income Tax, Mani Exports 16(3), Mumbai, Matru Mandir, 1903 Panchratna Opera House, Vs. 2Nd Floor, R. No. 206 Tardeoi Mumbai-400 004 Rd, Mumbai-07 Appellant .. Respondent Pan No. Aaefm2320F Revenue By .. Shri Dr. Suman Ratnam, Dr Assessee By .. Shri K.A. Vaidyalingan, Ar Date Of Hearing .. 09-02-2017 Date Of Pronouncement .. 26-04-2017 O R D E R Per Mahavir Singh, Jm:

Section 127(2)Section 143(3)Section 147Section 148Section 80Section 80HSection 880H

…ssary finding it must be directly involved in the disposal of the case. To be a direction as contemplated by section 153(3)(ii) it must be an express direction necessary for the disposal of the case before the authority or court vide Rajinder Nath v. CIT[1979]120 ITR 141 (SC); Gupta Traders v. CIT[1982] 135 ITR 5042 (All.); CIT v. Tarajan Tea Co. 236 ITR 4773 (SC) and CIT v. Goel (P.) Ltd.[1999] Bros.[1982] 135 ITR 5114(All.), etc. The case of an expatriate employee was to be decided on the basis of the provisions of article XIV of the treaty, whereas corporate income was to be decided on the basis of either arti…

M/S. Novartis India Ltd., Mumbai vs. ACIT Cir. - 7(1), Mumbai

In the result, assessee’s appeal is allowed and Revenue’s appeal is dismissed

ITA 1953/MUM/2006[1998-1999]Status: DisposedITAT Mumbai13 Apr 2017AY 1998-1999

Bench: Sri Mahavir Singh, Jm & Sri Ramit Kochar, Am Dy. Commissioner Of Income Tax, Novartis India Ltd. Circle 7(1) Sandoz House, Dr. Annie Acit Circle 7(1), Vs. Besant Road, Mumbai-400 018 Aayakar Bhavan, Mumbai-20 Pan No. Aaach2914F Appellant .. Respondent Novartis India Ltd. Dy. Commissioner Of Income Tax, Sandoz House, Dr. Annie Besant Circle 7(1) Road, Mumbai-400 018 Vs. Acit Circle 7(1), Aayakar Bhavan, Mumbai-20 Pan No. Aaach2914F Revenue By .. Shri Sanj Kumar Agarwal, Dr Assessee By .. Shri J.D. Mistry, Ar Date Of Hearing .. 13-04-2017 Date Of Pronouncement .. 13-04-2017 O R D E R Per Mahavir Singh, Jm:

Section 143(3)Section 147Section 148Section 195Section 40

…ssary finding it must be directly involved in the disposal of the case. To be a direction as contemplated by section 153(3)(ii) it must be an express direction necessary for the disposal of the case before the authority or court vide Rajinder Nath v. CIT[1979]120 ITR 141 (SC); Gupta Traders v. CIT[1982] 135 ITR 5042 (All.); CIT v. Tarajan Tea Co. 236 ITR 4773 (SC) and CIT v. Goel (P.) Ltd.[1999] Bros.[1982] 135 ITR 5114(All.), etc. The case of an expatriate employee was to be decided on the basis of the provisions of article XIV of the treaty, whereas corporate income was to be decided on the basis of either arti…

ACIT Cir 7(1), Mumbai vs. M/S Novartis India Ltd, Mumbai

In the result, assessee’s appeal is allowed and Revenue’s appeal is dismissed

ITA 1282/MUM/2006[98-99]Status: DisposedITAT Mumbai13 Apr 2017

Bench: Sri Mahavir Singh, Jm & Sri Ramit Kochar, Am Dy. Commissioner Of Income Tax, Novartis India Ltd. Circle 7(1) Sandoz House, Dr. Annie Acit Circle 7(1), Vs. Besant Road, Mumbai-400 018 Aayakar Bhavan, Mumbai-20 Pan No. Aaach2914F Appellant .. Respondent Novartis India Ltd. Dy. Commissioner Of Income Tax, Sandoz House, Dr. Annie Besant Circle 7(1) Road, Mumbai-400 018 Vs. Acit Circle 7(1), Aayakar Bhavan, Mumbai-20 Pan No. Aaach2914F Revenue By .. Shri Sanj Kumar Agarwal, Dr Assessee By .. Shri J.D. Mistry, Ar Date Of Hearing .. 13-04-2017 Date Of Pronouncement .. 13-04-2017 O R D E R Per Mahavir Singh, Jm:

Section 143(3)Section 147Section 148Section 195Section 40

…ssary finding it must be directly involved in the disposal of the case. To be a direction as contemplated by section 153(3)(ii) it must be an express direction necessary for the disposal of the case before the authority or court vide Rajinder Nath v. CIT[1979]120 ITR 141 (SC); Gupta Traders v. CIT[1982] 135 ITR 5042 (All.); CIT v. Tarajan Tea Co. 236 ITR 4773 (SC) and CIT v. Goel (P.) Ltd.[1999] Bros.[1982] 135 ITR 5114(All.), etc. The case of an expatriate employee was to be decided on the basis of the provisions of article XIV of the treaty, whereas corporate income was to be decided on the basis of either arti…

Shah Jain Associates, Mumbai vs. Asst CIT RG 24 & 26, Mumbai

In the result, the appeal of the assessee is allowed

ITA 878/MUM/2015[2006-07]Status: DisposedITAT Mumbai13 Dec 2016AY 2006-07

Bench: Sri Amit Shukla, Jm & Sri Rajesh Kumar, Am M/S. Shah Jain Associates, Vs. The Asst. Commissioner Of Bahadur Manjil, 2-C, 2Nd Income Tax, Central Circle 24 Floor, S. A. Brevli Road, Store & 26, Mumbai Lane, Fort, Mumbai 400 001 Pan: Aasfs 7448G Appellant .. Respondent

Section 142(1)Section 143(2)Section 143(3)Section 143(32)Section 153Section 153ASection 271Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SRI AMIT SHUKLA, JM AND SRI RAJESH KUMAR, AM M/s. Shah Jain Associates, Vs. The Asst. Commissioner of Bahadur Manjil, 2-C, 2nd Income Tax, Central Circle 24 Floor, S. A. Brevli Road, Store & 26, Mumbai Lane, Fort, Mumbai 400 001 PAN: AASFS 7448G Appellant .. Respondent Appellant by .. Miss Dinkle Heriya, AR Respondent by .. Shri Vaibhaqv Jain, DR Date of hearing .. 13-12-2016 Date of pronouncement .. 13 -12 -2016 O R D E R PER AMIT SHUKLA, JM: The aforesaid appeal has been filed by the assessee against the impugned order dated 21-08-2013 passed by t…

Mosbacher India Llc, Chennai vs. Addl. DIT, Chennai

In the result, the appeal is partly allowed in the terms indicated above

ITA 1085/CHNY/2015[2010-11]Status: DisposedITAT Chennai29 Nov 2016AY 2010-11
Section 143(3)Section 42(2)Section 42(2)(b)

…to be one made in consequence to or giving effect to any finding or direction contained in the said order”. As to the nature of findings or directions which can be given in an appellate order, Hon’ble Supreme Court, in the case of Rajinder Nath Vs CIT [(1979) 120 ITR 14 (SC)], has, inter alia, observed as follows: 7. The expressions "finding" and "direction" are limited in meaning. A finding given in an appeal, revision or reference arising out of an assessment must be a finding necessary for the disposal of the particular case, that is to say, in respect of the particular assessee and in relation to the particu…

Smt Santi Sarkar, Kolkata vs. ITO, WD-37(2), Kolkata

In the result, appeal of assessee is allowed

ITA 797/KOL/2015[2006-2007]Status: DisposedITAT Kolkata15 Mar 2016AY 2006-2007

Bench: Shri Mahavir Singh, Jm]

For Appellant: Shri I. Banerjee, FCAFor Respondent: Shri Md. Ghayas Uddin, JCIT, Sr. DR
Section 143(3)Section 147Section 148

…ary finding it must be directly involved in the disposal of the case. To be a direction as contemplated by section 153(3)(ii) it must be an express direction necessary for the disposal of the case before the authority or court vide Rajinder Nath v. CIT [1979] 120 ITR 14 (SC) ; Gupta Traders v. CIT [1982] 135 ITR 504 (All) ; CIT v. Tarajan Tea Co. (P.) Ltd. [1999] 236 ITR 477 (SC) and CIT v. Goel Bros. [1982] 135 ITR 511 (All), etc. The case of an expatriate employee was to be decided on the basis of the provisions of article XIV of the treaty, whereas corporate income was to be decided on the basis of either arti…

JCIT(OSD), Circle - 8, Kolkata vs. M/S. Sicpa India Pvt. Ltd., Kolkata

In the result, the CO of assessee is allowed and appeal of revenue is dismissed

ITA 36/KOL/2012[2002-03]Status: DisposedITAT Kolkata09 Mar 2016AY 2002-03

Bench: Shri Mahavir Singh, Jm & Shri Waseem Ahmed, Am]

For Appellant: Shri Soumen Adak & Shri Harish Agarwal, ARsFor Respondent: Shri Sallong Yaden, JCIT, Sr. DR
Section 143Section 143(3)Section 147Section 148

…ary finding it must be directly involved in the disposal of the case. To be a direction as contemplated by section 153(3)(ii) it must be an express direction necessary for the disposal of the case before the authority or court vide Rajinder Nath v. CIT [1979] 120 ITR 14 (SC) ; Gupta Traders v. CIT [1982] 135 ITR 504 (All) ; CIT v. Tarajan Tea Co. (P.) Ltd. [1999] 236 ITR 477 (SC) and CIT v. Goel Bros. [1982] 135 ITR 511 (All), etc. The case of an expatriate employee was to be decided on the basis of the provisions of article XIV of the treaty, whereas corporate income was to be decided on the basis of either arti…

DCIT, Circle-1, Kolkata vs. M/S Cheviot Co. Ltd., Kolkata

In the result, the appeals of revenue are dismissed and COs of assessee are allowed

ITA 530/KOL/2012[2003-2004]Status: DisposedITAT Kolkata20 Jan 2016AY 2003-2004

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri Manish Tiwari, FCAFor Respondent: Shri Anil Kr. Pande, JCIT, Sr. DR
Section 10BSection 143(3)Section 147Section 148

…ary finding it must be directly involved in the disposal of the case. To be a direction as contemplated by section 153(3)(ii) it must be an express direction necessary for the disposal of the case before the authority or court vide Rajinder Nath v. CIT [1979] 120 ITR 14 (SC) ; Gupta Traders v. CIT [1982] 135 ITR 504 (All) ; CIT v. Tarajan Tea Co. (P.) Ltd. [1999] 236 ITR 477 (SC) and CIT v. Goel Bros. [1982] 135 ITR 511 (All), etc. The case of an expatriate employee was to be decided on the basis of the provisions of article XIV of the treaty, whereas corporate income was to be decided on the basis of either arti…

ITO, New Delhi vs. M/S Neetee Clothing (P) Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 267/DEL/2013[2002-03]Status: DisposedITAT Delhi21 Oct 2015AY 2002-03

Bench: Shri A.T. Varkey & Shri O.P. Kant

For Appellant: Dr. Rakesh Gupta, Advocate and Shri Somil Aggarwal, CAFor Respondent: Shri P. Dam Kanunjna, Senior DR
Section 143(1)Section 143(3)Section 147Section 148Section 149Section 149(1)Section 150Section 80Section 80HSection 80I

…the 1922 Act, which is equally applicable in construing section 150(1) of the 1961 Act which is somewhat analogous and corresponds to that provision, the Supreme Court in the case of ITO v. Murlidhar Bhagwan Das [1964 52 ITR 335 & Rajinder Nath v. CIT [1979] 120 ITR 14 has also taken the same view. Same opinion was also expressed by Karnatka 11 ITA No267/Del./2013 High court in the case of consolidated Coffee Ltd - 155 ITR 729 & High Court of Calcutta in the case of Peico Electronics 210 ITR 991. So, therefore, the ld. AR wants us not to interfere with the order of the ld. CIT (A) and the same may be upheld.…

Mrs. Suvina Krupal, Somwarpet vs. ITO, Madikeri

In the result, the assessee's appeals for Assessment Years 2003-04 and 2004-

ITA 336/BANG/2014[2003-04]Status: DisposedITAT Bangalore29 Jun 2015AY 2003-04

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri K.Y. Ningoji Rao, CAFor Respondent: Dr.P.K. Srihari, Addl. CIT (D.R.)
Section 133ASection 143(3)Section 147Section 148Section 69B

…contain or constitute “a finding or direction”. In support of this contention, the assessee placed reliance on the following judicial pronouncements :- (i) Southern India Plywood Company V ACIT in ITA No.722/Bang/2010 dt.29.6.2012. (ii) Rajinder Nath V CIT in 120 ITR 14 (SC). (iii) Consolidated Coffee Ltd. V ITO 155 ITR 729 (Kar). The learned CIT (Appeals), however, has distinguished the facts of the assessee's case with the findings made by the co-ordinate bench of this Tribunal in the above cited cases and confirmed the actions of the Assessing Officer. 5.3.1 We have considered the issue raised, the rival con…

Commissioner of Income Tax – III

ITA/143/2001HC Delhi25 Aug 2014
Section 143(3)Section 154Section 217Section 250Section 260A

…rection. In order to constitute a “direction there must be a mandate of the higher authority where the lower authority is left free whether or not to take an action, it cannot be a direction. The Hon'ble Supreme Court, in the case of Rajendra Nath Vs. CIT 120 ITR 14 were concerned with an identical situation wherein the first Appellate Authority had observed that the 1TO was free to take action to assess the excess in the hands of the co- owners. the said observation, it was held, cannot be construed to be a direction because such observation is neither binding nor necessary for disposal of the appeal.…

Commr.of Income Tax, Simla vs. M/S Green World Corporation

Appeals are disposed of with the aforementioned directions

C.A. No.-003312-003312 - 2009Supreme Court06 May 2009
Section 133Section 133ASection 143(1)(a)Section 143(2)Section 80I

…REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 3312 OF 2009 [Arising out of Special Leave Petition (Civil) No. 1789 of 2007] COMMISSIONER OF INCOME TAX, SHIMLA … APPELLANT VERSUS M/S GREENWORLD CORPORATION, PARWANOO … RESPONDENT WITH CIVIL APPEAL NOS. ________OF 2009 [Arising out of Special Leave Petition (Civil) Nos. 16922-16925 of 2007] M/S THE GREEN WORLD CORPORATION … APPELLANT VERSUS INCOME TAX OFFICER, PARWANOO & ANR. … RESPONDENTS J U D G M E N T S.B. Sinha, J. 1. Leave granted. 2. These two appeals, be…