Ravindranathan Nair v. CIT

247 ITR 178Supreme Court of India2001#2851 most cited

What is Ravindranathan Nair v. CIT authority for?

The Income Tax Appellate Tribunal is the final fact-finding authority. A High Court can only interfere with the Tribunal's factual findings if a specific question alleging perversity of such findings, in the sense that they could not have been reasonably arrived at, has been referred to it.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2009 to 2024.

Also referred to as

Ravindranathan Nair v. CIT · ITAT final fact-finding authority · High Court review of facts · perverse finding of fact · Section 260A appeal High Court · question of law perversity · Income Tax Act 1961 · scope of appellate review Tribunal

Also reported as

114 Taxmann 531 SCC 1358

Sections most often in play

Section 1961Section 73 of the IT Act

Issues it is cited on

section 260section 260asection 26section 142previous yearsection 13section 143companysection 147section 143(3)businesssection 14

Judgments citing Ravindranathan Nair v. CIT

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. WESTIN HOTEL MANAGEMENT L.P.

In the result the appeals are dismissed

ITA - 482 / 2024HC Delhi09 Sept 2024
Section 9(1)(vi)Section 9(1)(vii)

…could be gone into only if a question was proposed impugning the findings of the Tribunal as perverse. We find that no such question has been proposed in the appeal. The observations of the Supreme Court in the case of K. Ravindranathan Nair vs CIT [2001] 247 ITR 178 being relevant are extracted below (page 181): “The High Court overlooked the cardinal principle that it is the Tribunal which is the final fact-finding authority. A decision on fact of the Tribunal can be This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. STARWOOD (M) INTERNATIONAL INC.

In the result the appeals are dismissed

ITA/434/2024HC Delhi13 Aug 2024

Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 9(1)(vi)Section 9(1)(vii)

…could be gone into only if a question was proposed impugning the findings of the Tribunal as perverse. We find that no such question has been proposed in the appeal. The observations of the Supreme Court in the case of K. Ravindranathan Nair vs CIT [2001] 247 ITR 178 being relevant are extracted below (page 181): “The High Court overlooked the cardinal principle that it is the Tribunal which is the final fact-finding authority. A decision on fact of the Tribunal can be gone into by the High Court only if a question has been referred to it which says that the finding of the Tribunal on facts is perverse…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. STARWOOD (M) INTERNATIONAL INC.

In the result the appeals are dismissed

ITA - 434 / 2024HC Delhi13 Aug 2024
Section 9(1)(vi)Section 9(1)(vii)

…could be gone into only if a question was proposed impugning the findings of the Tribunal as perverse. We find that no such question has been proposed in the appeal. The observations of the Supreme Court in the case of K. Ravindranathan Nair vs CIT [2001] 247 ITR 178 being relevant are extracted below (page 181): “The High Court overlooked the cardinal principle that it is the Tribunal which is the final fact-finding authority. A decision on fact of the Tribunal can be gone into by the High Court only if a question has been referred to it which says that the finding of the Tribunal on facts is perverse…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. AAPC SINGAPORE PTE LTD.

In the result the appeals are dismissed

ITA/421/2024HC Delhi05 Aug 2024

Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 9Section 9(1)Section 9(1)(vi)Section 9(1)(vii)

…could be gone into only if a question was proposed impugning the findings of the Tribunal as perverse. We find that no such question has been proposed in the appeal. The observations of the Supreme Court in the case of K. Ravindranathan Nair vs CIT [2001] 247 ITR 178 being relevant are extracted below (page 181): "The High Court overlooked the cardinal principle that it is the Tribunal which is the final fact-finding authority. A decision on fact of the Tribunal can be gone into by the High Court only if a question has been referred to it which says that the finding of the Tribunal on facts is perverse,…

M/S AMU SHARES AND SECURITIES LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-4(1)(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 4364/MUM/2023[2009-10]Status: DisposedITAT Mumbai26 Jul 2024AY 2009-10

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 143(3)Section 317Section 73

…f income from other sources as it forms 91.68% of its total Income, then in the absence of any challenge to the finding of fact, it cannot be a subject of inquiry. This has been so held by the Supreme Court in K. Ravindranathan Nair v. CIT [2001] 114Taxman 53/247 ITR 178 and Patnaik & Co. Ltd. v. CIT [1986] 27 Taxman287/161 ITR 365. This was contested by the Revenue and reliance was placed upon the decision of the Apex Court in Sohan Pathak & Sons v. CIT [1953] 24ITR 395 and Khan Bahadur Ahmed Alladin & Sons v. CIT [1968] 68 ITR 573 to contend that as the statement of case is not clear, the Court should call for…

RANJIT SINGH GHUMAN vs. C I T

ITA/216/2007HC Punjab & Haryana17 May 2024

Bench: The Revenue Authorities That A Sum Of ` 5,00,000/- Was Still Due To Be Paid & Varinder Singh 2024.05.21 13:43 I Attest To The Accuracy & Authencity Of This Order/Judgment

Section 158

…ITA No. 216 of 2007 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 216 of 2007 (O&M) Reserved on : 09.05.2024 Date of decision : 17.05.2024 Shri Ranjit Singh Ghuman … Appellant versus Commissioner of Income-Tax (Central), Ludhiana … Respondent CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. S. K. Mukhi, Advocate, for the appellant. Mr. Saurabh Kapoor, Senior Standing Counsel, for the respondent. SANJEEV PRAKASH SHARMA, J. Vide order…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. WESTIN HOTEL MANAGEMENT LP

In the result the appeals are dismissed

ITA - 213 / 2024HC Delhi10 Apr 2024
Section 9(1)(vi)Section 9(1)(vii)

…could be gone into only if a question was proposed impugning the findings of the Tribunal as perverse. We find that no such question has been proposed in the appeal. The observations of the Supreme Court in the case of K. Ravindranathan Nair vs CIT [2001] 247 ITR 178 being relevant are extracted below (page 181): “The High Court overlooked the cardinal principle that it is the Tribunal which is the final fact-finding authority. A decision on fact of the Tribunal can be gone into by the High Court only if a question has been referred to it which says that the finding of the Tribunal on facts is perverse…

MUMTAZ DILAWAR GANI,,BHARUCH vs. THE ITO, WARD-1,, BHARUCH

Appeal is allowed

ITA 1443/AHD/2017[2012-13]Status: DisposedITAT Surat23 May 2023AY 2012-13

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.1442 & 1443/Ahd/2017 (िनधा"रणवष" / Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Mumtaz Dilawar Gani Income Tax Officer, 6, White House, Near Railway Ward-1, Bharuch Vs. Crossing, Dahej Byepass Road, Income Tax Officer, Ward-1(2), Bharuch-392001 Bharuch "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Adcpg 1175 D (अपीलाथ" /Assessee ) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Krutarth Desai, Advocate & Ms. Disha Kharod, C.A राज"व क" ओर से /Respondent By : Shri Vinod Kumar, Sr-.Dr सुनवाईकीतारीख / Date Of Hearing : 31/03/2023 घोषणाकीतारीख /Date Of Pronouncement : 23/05/2023

For Appellant: Shri Krutarth Desai, Advocate &For Respondent: Shri Vinod Kumar, Sr-.DR
Section 142(1)Section 143(3)Section 145(3)

…specific question regarding a perverse finding of fact ought to have been framed by the High Court. The Revenue did not seek the framing of any such question. In this regard, reference may be made to K. Ravindranathan Nair v. Commissioner of Income Tax [2001] 247 ITR 178, (SC) wherein it was observed: "The High Court overlooked the cardinal principle that it is the Tribunal which is the final fact-finding authority. A decision on fact of the Tribunal can be gone into by the High Court only if a question has been referred to it which says that the finding of the Tribunal on facts is perverse, in the sense that it…

MUMTAZ DILAWAR GANI,,BHARUCH vs. THE ITO, WARD-1,, BHARUCH

Appeal is allowed

ITA 1442/AHD/2017[2011-12]Status: DisposedITAT Surat23 May 2023AY 2011-12

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं/.Ita Nos.1442 & 1443/Ahd/2017 (िनधा"रणवष" / Assessment Years: (2011-12 & 2012-13) (Physical Court Hearing) Mumtaz Dilawar Gani Income Tax Officer, 6, White House, Near Railway Ward-1, Bharuch Vs. Crossing, Dahej Byepass Road, Income Tax Officer, Ward-1(2), Bharuch-392001 Bharuch "थायीलेखासं /.जीआइआरसं /.Pan/Gir No.: Adcpg 1175 D (अपीलाथ" /Assessee ) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee By : Shri Krutarth Desai, Advocate & Ms. Disha Kharod, C.A राज"व क" ओर से /Respondent By : Shri Vinod Kumar, Sr-.Dr सुनवाईकीतारीख / Date Of Hearing : 31/03/2023 घोषणाकीतारीख /Date Of Pronouncement : 23/05/2023

For Appellant: Shri Krutarth Desai, Advocate &For Respondent: Shri Vinod Kumar, Sr-.DR
Section 142(1)Section 143(3)Section 145(3)

…specific question regarding a perverse finding of fact ought to have been framed by the High Court. The Revenue did not seek the framing of any such question. In this regard, reference may be made to K. Ravindranathan Nair v. Commissioner of Income Tax [2001] 247 ITR 178, (SC) wherein it was observed: "The High Court overlooked the cardinal principle that it is the Tribunal which is the final fact-finding authority. A decision on fact of the Tribunal can be gone into by the High Court only if a question has been referred to it which says that the finding of the Tribunal on facts is perverse, in the sense that it…

M/S. STANDARD CHARTERED BANK,MUMBAI vs. THE DIT (I.T), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 3345/MUM/2004[1999-2000]Status: DisposedITAT Mumbai17 Oct 2022AY 1999-2000

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blestandard Chartered Bank V. The Director Of Income-Tax (It) 3Rd Floor, Tax Department 1St Floor, Scindia House 23-25, M.G. Road, Fort N.M. Road Ballard Pier Mumbai - 400001 Mumbai - 400038 Pan: Aabcs4681D (Appellant) (Respondent) Assessee Represented By : Shri P.J. Pardiwala & Shri Fenil Bhatt Department Represented By : Shri. Soumendu Kumar Dash

Section 143(3)Section 263Section 37

…Ltd vs. CIT [118 ITR 261 (SC)] (iv). Indian Cable Co. Ltd. vs. Their Workman AIR 1972 SC 2195 (v). Atherton vs. British Insulated &Helsby Cables Ltd. 10 TC 155, 191 H.L (vi). CIT Vs. Assam Oil Co. Ltd. [154 ITR 647 (Cal.)) (vii). K Ravindranathan Nair vs CIT (247 ITR 178 (SC)]  The CBDT Circular/Letter does not lay down the correct legal position which is laid down by the Supreme Court in the case of Empire Jute Co Ltd. [124 ITR 1]  The CBDT Circular cannot be binding upon Assessing Officers where judicial decisions are available.  Sec. 35DDA was inserted in the statute wef 01/04/2001 by the Finance Act, 2001…

JUDGEMENTopens in new window

ITA/73/2021HC Delhi19 Jan 2022
Section 260A

…ntertaining an appeal under Section 260A of the Act. In a nutshell, this court cannot revaluate the findings of fact returned by the Tribunal, except on the limited ground of perversity/complete lack of evidence. [See K. Ravindranathan Nair v. CIT, (2001) 1 SCC 1358.] 19.2. As has been, repeatedly, noted hereinabove, and as is also observed by the Tribunal, the A.O. shifted his position vis-à-vis the assessee. This is clearly evident if one were to compare the deviation report prepared by the A.O. (pursuant to the submission of the appraisal report by the investigation…

JUDGEMENTopens in new window

ITA/71/2021HC Delhi19 Jan 2022
Section 260A

…ntertaining an appeal under Section 260A of the Act. In a nutshell, this court cannot revaluate the findings of fact returned by the Tribunal, except on the limited ground of perversity/complete lack of evidence. [See K. Ravindranathan Nair v. CIT, (2001) 1 SCC 1358.] 19.2. As has been, repeatedly, noted hereinabove, and as is also observed by the Tribunal, the A.O. shifted his position vis-à-vis the assessee. This is clearly evident if one were to compare the deviation report prepared by the A.O. (pursuant to the submission of the appraisal report by the investigation…

JUDGEMENTopens in new window

ITA/69/2021HC Delhi19 Jan 2022
Section 260A

…ntertaining an appeal under Section 260A of the Act. In a nutshell, this court cannot revaluate the findings of fact returned by the Tribunal, except on the limited ground of perversity/complete lack of evidence. [See K. Ravindranathan Nair v. CIT, (2001) 1 SCC 1358.] 19.2. As has been, repeatedly, noted hereinabove, and as is also observed by the Tribunal, the A.O. shifted his position vis-à-vis the assessee. This is clearly evident if one were to compare the deviation report prepared by the A.O. (pursuant to the submission of the appraisal report by the investigation…

JUDGEMENTopens in new window

ITA/68/2021HC Delhi19 Jan 2022
Section 260A

…ntertaining an appeal under Section 260A of the Act. In a nutshell, this court cannot revaluate the findings of fact returned by the Tribunal, except on the limited ground of perversity/complete lack of evidence. [See K. Ravindranathan Nair v. CIT, (2001) 1 SCC 1358.] 19.2. As has been, repeatedly, noted hereinabove, and as is also observed by the Tribunal, the A.O. shifted his position vis-à-vis the assessee. This is clearly evident if one were to compare the deviation report prepared by the A.O. (pursuant to the submission of the appraisal report by the investigation…

GRASIM INDUSTRIES LTD. vs. ADDL. CIT RANGE 6(3),

In the result, appeal filed by the assesse and revenue are partly allowed

ITA 4753/MUM/2004[2002-03]Status: DisposedITAT Mumbai14 Dec 2021AY 2002-03

Bench: Shri Saktijit Dey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blegrasim Industries Limited V. Addl. Cit, Range 6(3) Corporate Finance Division 5Th Floor, Room No. 505 Aditya Birla Centre “A” Wing Aayakar Bhavan 2Nd Floor, S.K. Ahire Marg, Worli Mumbai Mumbai-400025 Pan: Aaacg4464B Appellant Respondent Dy. Cit, Range 6(3), V. Grasim Industries Limited, 5Th Floor, Room No. 505, Corporate Finance Division, Aayakar Bhavan, Aditya Birla Centre, “A” Wing, Mumbai-20. 2Nd Floor, S.K. Ahire Marg Worli, Mumbai-400025 Pan: Aaacg4464B Appellant Respondent Assessee By : Shri J.D. Mistry Revenue By : Shri Sandeep Raj & Shri Vijay Kumar Menon

For Appellant: Shri J.D. MistryFor Respondent: Shri Sandeep Raj &
Section 143(3)Section 36(1)(vii)Section 43BSection 80Section 80H

…continue to carry on the same business and therefore, the payment of Rs 15 crores is allowable as deduction as has been 54 ITA No. 4753 & 5584/MUM/2004 (A.Y. 2002-03) Grasim Industries Limited, held by the Supreme Court in the case of K. Ravindranathan Nair (247 ITR 178) and the jurisdictional High Court in the case of Western India Oil Distribution Co. Ltd. (77 ITR 140). The Ld.CIT(A) has discussed this issue in detail in para 11 on page 6 to 11 of the order. Revenue preferred appeal against this order of the Ld.CIT(A). 87. Before us, the Ld. AR of the assessee brought to our notice various decisions which ar…

ACIT 8(1), MUMBAI vs. AVENTIS PHARMA LTD, MUMBAI

In the result, appeal is dismissed

ITA 2072/MUM/2010[2002-03]Status: DisposedITAT Mumbai11 Aug 2021AY 2002-03

Bench: Shri Pramod Kumar () & Shri Saktijit Dey ()

Section 271(1)(c)

…the Tribunal were not admitted by the Hon’ble High Court. Thus, he 9 ITA 3092/Mum/2016 ITA 2072/Mum/2010 submitted, the issue is squarely covered in favour of the assessee. In addition, he relied upon the following decisions:- 1. K Ravindranathan Nair vs CIT 247 ITR 178 (SC) 2. CIT vs Foseco India Ltd 352 ITR 320 (Bom) 3. Foseco India Ltd vs ACIT ITA No.4667/M/2005 12. The learned departmental representative, though, fairly submitted that the issue is covered by the earlier decisions of the Tribunal, however, relied upon the observations of the assessing officer and learned Commissioner (Appeals). 13. We have c…

ACIT CIR. - 8(1), MUMBAI vs. M/S. AVENTIS PHARMA LTD., MUMBAI

In the result, appeal is dismissed

ITA 3187/MUM/2006[2002-2003]Status: DisposedITAT Mumbai11 Aug 2021AY 2002-2003

Bench: Shri Pramod Kumar () & Shri Saktijit Dey ()

Section 271(1)(c)

…the Tribunal were not admitted by the Hon’ble High Court. Thus, he 9 ITA 3092/Mum/2016 ITA 2072/Mum/2010 submitted, the issue is squarely covered in favour of the assessee. In addition, he relied upon the following decisions:- 1. K Ravindranathan Nair vs CIT 247 ITR 178 (SC) 2. CIT vs Foseco India Ltd 352 ITR 320 (Bom) 3. Foseco India Ltd vs ACIT ITA No.4667/M/2005 12. The learned departmental representative, though, fairly submitted that the issue is covered by the earlier decisions of the Tribunal, however, relied upon the observations of the assessing officer and learned Commissioner (Appeals). 13. We have c…

M/S. AVENTIS PHARMA LTD.,MUMBAI vs. ACIT - 8(1), MUMBAI

In the result, appeal is dismissed

ITA 3092/MUM/2006[2002-2003]Status: DisposedITAT Mumbai11 Aug 2021AY 2002-2003

Bench: Shri Pramod Kumar () & Shri Saktijit Dey ()

Section 271(1)(c)

…the Tribunal were not admitted by the Hon’ble High Court. Thus, he 9 ITA 3092/Mum/2016 ITA 2072/Mum/2010 submitted, the issue is squarely covered in favour of the assessee. In addition, he relied upon the following decisions:- 1. K Ravindranathan Nair vs CIT 247 ITR 178 (SC) 2. CIT vs Foseco India Ltd 352 ITR 320 (Bom) 3. Foseco India Ltd vs ACIT ITA No.4667/M/2005 12. The learned departmental representative, though, fairly submitted that the issue is covered by the earlier decisions of the Tribunal, however, relied upon the observations of the assessing officer and learned Commissioner (Appeals). 13. We have c…

DCIT, CENTRAL CIRCLE -1(2), MUMBAI vs. M/S. SEJAL EXPORTS (INDIA), MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 5062/MUM/2019[2014-15]Status: DisposedITAT Mumbai09 Mar 2021AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Vijay Kumar Menon
Section 132(4)Section 133(6)Section 143(1)Section 147

…of Income-Tax, West Bengal [82 ITR 547], Rameshwar Prasad Bagla vs. Commissioner of Income-Tax, U.P. [87 ITR 421], Commissioner of Income-Tax, Bombay City vs. Greaves Cotton and Co. Ltd. [68 ITR 200] and K. Ravindranathan Nair vs. Commissioner of Income-Tax [247 ITR 178]. 8. The legal position in this regard may be summed up by reiterating that it is the Tribunal which is the final fact finding authority and it is beyond the power of the High Court in the exercise of its reference jurisdiction to reconsider such findings on a reappraisal of the evidence and materials on record unless a specific question with reg…

THE COMMISSINER OF INCOME -TAX, vs. M/S CANARA BANK

In the result, we do not find any merit in this

ITA/361/2016HC Karnataka03 Nov 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 132Section 143(3)Section 260Section 260A

…TIWARI’, (2001) 3 SCC 179 and a decision of this court in CIT VS. SOFT BRANDS (P) 9 LTD.’, (2018) 406 ITR 513, ‘KULWANT KAUR S. GURDIAL SINGH MANN’, (2001) 4 SCC 262, ‘VIJAY KUMAR TALWAR VS. CIT 330 ITR 1 (SC), ‘K.RAVINDRANATHAN NAIR VS. CIT’, 247 ITR 178 (SC) and ‘SUDHARSHAN SILKS AND SAREES VS. CIT’, 300 ITR 205 (SC)] 6. In view of preceding analysis, the substantial question of law framed in the appeal is answered against the revenue and in favour of the assessee. In the result, we do not find any merit in this appeal, the same fails and is hereby dismissed. Sd/- JUDGE Sd/- JUDGE…

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