Ranchi Club v. CIT

222 ITR 66High Court1996#7167 most cited

What is Ranchi Club v. CIT authority for?

Interest under Section 234A and 234B of the Income-tax Act can be charged even if not separately dealt with in the assessment order. A prior ruling in Ranchi Club v. CIT, which allowed deletion of such interest, has been overruled.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2002 to 2018.

Also referred to as

Ranchi Club v. CIT · Section 234A · Section 234B · interest on tax due · assessment order · overruled judgment · Commissioner of Income Tax v. Bhagat Construction Co. Pvt. Ltd.

Issues it is cited on

section 6(3)(ii)section 271(1)(a)section 6(3)section 4asection 163section 51section 124principal officersection 282section 246section 260interest under section 234a

Judgments citing Ranchi Club v. CIT

S.Kannaiyan, Erode vs. DCIT, Salem

In the result, appeals of all the assessees are dismissed

ITA 314/CHNY/2017[1992-93]Status: DisposedITAT Chennai08 Jan 2018AY 1992-93

Bench: Shri Abraham P. George]

Section 143(3)Section 69

…d. Reliance had been placed on the apex court judgment in J. K. Synthetics Ltd. v. CTO 94 STC 422 ; AIR 1994 SC 2393, CIT v. Ranchi Club Ltd. [2001] 247 ITR 209 (SC) ; [2000] 164 CTR 200 and a judgment of the Patna High Court in Ranchi Club Ltd. v. CIT [1996] 217 ITR 72. 7. Mr. Yogesh Putney, learned counsel for the Revenue drew our attention to Explanation 1 to section 234B of the Act. According to learned counsel, the aforesaid Explanation 1 to section 234B of the Act has been amended by the Finance Act, 2001, with retrospective effect from April 1, 1989, and the vires of the same stands upheld by this court in…

Commissioner of Income Tax Delhi-XI vs. Indian National Congress/All India Congress Committee

ITA/145/2001HC Delhi23 Mar 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 139Section 13A

…annot be brought under the expression ‘any other object of general public utility.’ Interest 128. While deleting the interest under Section 234A and 234B of the Act, the ITAT relied on the judgment of the Patna High Court in Ranchi Club v. CIT (1996) 217 ITR 72 (Pat) against which an SLP was dismissed by a one line order in CIT v Ranchi Club, [2001] 247 ITR 209. However, recently in Commissioner of Income Tax v. Bhagat Construction Co. Pvt. Ltd. [2015] 279 CTR 185 (SC), the decision in Ranchi Club Ltd. v. Commissioner of Income Tax (supra) has been overruled. The consequent legal position is that no…

Indian National Cong. (I) Aicc vs. C.I.T.- XI

ITA/180/2001HC Delhi23 Mar 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 139Section 13A

…annot be brought under the expression ‘any other object of general public utility.’ Interest 128. While deleting the interest under Section 234A and 234B of the Act, the ITAT relied on the judgment of the Patna High Court in Ranchi Club v. CIT (1996) 217 ITR 72 (Pat) against which an SLP was dismissed by a one line order in CIT v Ranchi Club, [2001] 247 ITR 209. However, recently in Commissioner of Income Tax v. Bhagat Construction Co. Pvt. Ltd. [2015] 279 CTR 185 (SC), the decision in Ranchi Club Ltd. v. Commissioner of Income Tax (supra) has been overruled. The consequent legal position is that no…

Indian National Cong. (I) Aicc vs. C.I.T.- XI

ITA - 180 / 2001HC Delhi23 Mar 2016
Section 139Section 13A

…annot be brought under the expression ‘any other object of general public utility.’ Interest 128. While deleting the interest under Section 234A and 234B of the Act, the ITAT relied on the judgment of the Patna High Court in Ranchi Club v. CIT (1996) 217 ITR 72 (Pat) against which an SLP was dismissed by a one line order in CIT v Ranchi Club, [2001] 247 ITR 209. However, recently in Commissioner of Income Tax v. Bhagat Construction Co. Pvt. Ltd. [2015] 279 CTR 185 (SC), the decision in Ranchi Club Ltd. v. Commissioner of Income Tax (supra) has been overruled. The consequent legal position is that no…

Commissioner of Income Tax- Delhi vs. M/S Pasupati Nath Commr. P. Ltd

The appeals are allowed with costs of Rs

ITA/168/2002HC Delhi22 Feb 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 260A

…ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 1 of 51 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 7th January, 2016 Date of Decision: 22nd February, 2016 + ITA 162/2002 COMMR.OF INCOME TAX-DELHI ..... Appellant Through: Mr. Kamal Sawhney, Senior Standing Counsel, Mr. Raghvendra Singh, Junior Standing Counsel and Mr. Shikhar Garg & Mr. Sharad Agarwal, Advocates. versus MANSAROVAR COMMERCIAL P LTD ..... Respondent Through: Mr. C.S. Aggarwal, Senior Advocate with Mr. Prakash Kumar and Mr. Suhail Malik, Advocates. With…

Commissioner of Income Tax Del vs. M/S Swastik Commercial P. Ltd

The appeals are allowed with costs of Rs

ITA/165/2002HC Delhi22 Feb 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 260A

…ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 1 of 51 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 7th January, 2016 Date of Decision: 22nd February, 2016 + ITA 162/2002 COMMR.OF INCOME TAX-DELHI ..... Appellant Through: Mr. Kamal Sawhney, Senior Standing Counsel, Mr. Raghvendra Singh, Junior Standing Counsel and Mr. Shikhar Garg & Mr. Sharad Agarwal, Advocates. versus MANSAROVAR COMMERCIAL P LTD ..... Respondent Through: Mr. C.S. Aggarwal, Senior Advocate with Mr. Prakash Kumar and Mr. Suhail Malik, Advocates. With…

Commissioner of Income Tax Del vs. M/S Trishul Commercial P. Ltd

The appeals are allowed with costs of Rs

ITA/167/2002HC Delhi22 Feb 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 260A

…ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 1 of 51 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 7th January, 2016 Date of Decision: 22nd February, 2016 + ITA 162/2002 COMMR.OF INCOME TAX-DELHI ..... Appellant Through: Mr. Kamal Sawhney, Senior Standing Counsel, Mr. Raghvendra Singh, Junior Standing Counsel and Mr. Shikhar Garg & Mr. Sharad Agarwal, Advocates. versus MANSAROVAR COMMERCIAL P LTD ..... Respondent Through: Mr. C.S. Aggarwal, Senior Advocate with Mr. Prakash Kumar and Mr. Suhail Malik, Advocates. With…

Commissioner of Income Tax- Delhi vs. M/S Mansarover Commercial P. Ltd

The appeals are allowed with costs of Rs

ITA/162/2002HC Delhi22 Feb 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 260A

…ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 1 of 51 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 7th January, 2016 Date of Decision: 22nd February, 2016 + ITA 162/2002 COMMR.OF INCOME TAX-DELHI ..... Appellant Through: Mr. Kamal Sawhney, Senior Standing Counsel, Mr. Raghvendra Singh, Junior Standing Counsel and Mr. Shikhar Garg & Mr. Sharad Agarwal, Advocates. versus MANSAROVAR COMMERCIAL P LTD ..... Respondent Through: Mr. C.S. Aggarwal, Senior Advocate with Mr. Prakash Kumar and Mr. Suhail Malik, Advocates. With…

Commissioner of Income Tax Del vs. M/S Soverign Commercial P. Ltd

The appeals are allowed with costs of Rs

ITA/164/2002HC Delhi22 Feb 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 260A

…ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 1 of 51 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 7th January, 2016 Date of Decision: 22nd February, 2016 + ITA 162/2002 COMMR.OF INCOME TAX-DELHI ..... Appellant Through: Mr. Kamal Sawhney, Senior Standing Counsel, Mr. Raghvendra Singh, Junior Standing Counsel and Mr. Shikhar Garg & Mr. Sharad Agarwal, Advocates. versus MANSAROVAR COMMERCIAL P LTD ..... Respondent Through: Mr. C.S. Aggarwal, Senior Advocate with Mr. Prakash Kumar and Mr. Suhail Malik, Advocates. With…

Commissioner of Income Tax Del vs. M/S Soverign Commercial P. Ltd

The appeals are allowed with costs of Rs

ITA - 164 / 2002HC Delhi22 Feb 2016
Section 260A

…ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 1 of 51 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 7th January, 2016 Date of Decision: 22nd February, 2016 + ITA 162/2002 COMMR.OF INCOME TAX-DELHI ..... Appellant Through: Mr. Kamal Sawhney, Senior Standing Counsel, Mr. Raghvendra Singh, Junior Standing Counsel and Mr. Shikhar Garg & Mr. Sharad Agarwal, Advocates. versus MANSAROVAR COMMERCIAL P LTD ..... Respondent Through: Mr. C.S. Aggarwal, Senior Advocate with Mr. Prakash Kumar and Mr. Suhail Malik, Advocates. With…

Commissioner of Income Tax Del vs. M/S Swastik Commercial P. Ltd

The appeals are allowed with costs of Rs

ITA - 165 / 2002HC Delhi22 Feb 2016
Section 260A

…ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 1 of 51 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 7th January, 2016 Date of Decision: 22nd February, 2016 + ITA 162/2002 COMMR.OF INCOME TAX-DELHI ..... Appellant Through: Mr. Kamal Sawhney, Senior Standing Counsel, Mr. Raghvendra Singh, Junior Standing Counsel and Mr. Shikhar Garg & Mr. Sharad Agarwal, Advocates. versus MANSAROVAR COMMERCIAL P LTD ..... Respondent Through: Mr. C.S. Aggarwal, Senior Advocate with Mr. Prakash Kumar and Mr. Suhail Malik, Advocates. With…

Commissioner of Income Tax Del vs. M/S Trishul Commercial P. Ltd

The appeals are allowed with costs of Rs

ITA - 167 / 2002HC Delhi22 Feb 2016
Section 260A

…ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 1 of 51 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 7th January, 2016 Date of Decision: 22nd February, 2016 + ITA 162/2002 COMMR.OF INCOME TAX-DELHI ..... Appellant Through: Mr. Kamal Sawhney, Senior Standing Counsel, Mr. Raghvendra Singh, Junior Standing Counsel and Mr. Shikhar Garg & Mr. Sharad Agarwal, Advocates. versus MANSAROVAR COMMERCIAL P LTD ..... Respondent Through: Mr. C.S. Aggarwal, Senior Advocate with Mr. Prakash Kumar and Mr. Suhail Malik, Advocates. With…

Commissioner of Income Tax- Delhi vs. M/S Pasupati Nath Commr. P. Ltd

The appeals are allowed with costs of Rs

ITA - 168 / 2002HC Delhi22 Feb 2016
Section 260A

…ITA Nos.162, 164, 165, 167 & 168 of 2002 Page 1 of 51 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 7th January, 2016 Date of Decision: 22nd February, 2016 + ITA 162/2002 COMMR.OF INCOME TAX-DELHI ..... Appellant Through: Mr. Kamal Sawhney, Senior Standing Counsel, Mr. Raghvendra Singh, Junior Standing Counsel and Mr. Shikhar Garg & Mr. Sharad Agarwal, Advocates. versus MANSAROVAR COMMERCIAL P LTD ..... Respondent Through: Mr. C.S. Aggarwal, Senior Advocate with Mr. Prakash Kumar and Mr. Suhail Malik, Advocates. With…

Commissioner of Income Tax IX vs. Kishan Lal H.U.F

ITA/155/2002HC Delhi21 Aug 2002
Section 234A

…eme Court in Commisjo .ri.r.... .f.......I .nQQ.rn ....T.a s ...................... R..n c..h..iC..1ubLt.., (2001) 247 ITR 209 wherein two • ........L d decisions of the Patna High Court mR.... . • v.s .... ........c..o.mm.issionorofI.nçoro.Ta., (1996) 217 ITR 72 and U M.ks.•a .rina.....h.a..dora . d ..... Cornis... ..r I .tic.orneTa .x, ( 1996 ) 222 ITR 44 have been affirmed. In Uday Mistanna Bhandar and Complex (supra), while analysing the provisions of Section 234A, 2346 Divedi's-H.C.D.-07-02 Digitally Signed By:AMULYA Signature Not Verified Sr. No1 .1 Date Orders and 234C vis-vis Section .…

Commissioner of Income Tax Del vs. Tek Chand

ITA/154/2002HC Delhi21 Aug 2002
Section 156Section 23Section 234Section 234ASection 260A

…ion of t h e Supreme C o u r t in Cam..ssionerof .[nc..o.mel.a..Or • Vs.Ranc .h. .... ç.. ..ub d., (2001) 247 ITR 209, wherein two decisions of the Pat.na High Court mRanoh........Clu..Lt V. . c..o.m..m.A..si.p..tie.r....p.f . ,nc..o.m.eTa . (1996)217 ITR 72 and Uda............111.s.tann. .....ha...d c..o p.x,,s .ç..o.itis...Ap..tie........of ticome.Tax, (1996)222 IFR 44 have been affirmed, . In Uday Mistanna Bharidar and Complex (supra), while analysing the provisions of Section 234A, 234B Digitally Signed By:AMULYA Signature Not Verified H.Ad.I(a) Continuation Sheet Orders 4 .p and 234…

Commissioner of Income Tax Del vs. Gold Tex Furnishing Industries

ITA/80/2002HC Delhi21 Aug 2002
Section 156Section 234ASection 234B

…sion • . . the Supreme Court ir Comm.j.•s.ko..tie.c.f....nc..o.tae....Ta . . .... • . Vs Ranc.hiClubLtd, (2001) 247 ITR 209, 4herein • • decisions of the PatnaHigh Court inRa .nc.hi.... ...01.0.L c..o.:mi..s..A.o..ner.f...........ç.o.meTa . (1996) 217 ITR 72 • a.nd .c.o.mm i..s..A.o..er • .. .ticm.Ta . , (1996) 222 hR 44 have been affirmed. 1 th ion I Tax the est the of rs. two td. and of t)ivedi's-H.C.D.-07-02 11 Digitally Signed By:AMULYA Signature Not Verified Sr. No. •_ Orders In Uday Mistanna Bhandar and Complex (supra), while analysing 'the provisions of Section 234A…

Ranchi Club v. CIT (222 ITR 66) — Cited in 16 Judgments | BharatTax