SHREYA SINGHAL v. UNION OF INDIA

5 SCC 1Reported decision2015#684 most cited
147

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2005 to 2025.

Also referred to as

Shreya Singhal v. Union of India · section 61a · section 31(1) · section 32a · section 31 · section 32 · section 250 · section 143(3) · condonation of delay · company law · business income · nfac

Issues it is cited on

section 61asection 31(1)section 32asection 31section 32condonation of delaycompanysection 250section 143(3)indianfacbusiness

Judgments citing SHREYA SINGHAL v. UNION OF INDIA

ACIT, CIRCLE-2(1), HYDERABAD vs. HINDUJA NATIONAL POWER CORPORATION LIMITED, HYDERABAD

In the result, the appeal of Revenue is allowed

ITA 235/HYD/2023[2016-17]Status: DisposedITAT Hyderabad08 Jan 2025AY 2016-17

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleआ.अपी.सं / Ita No.235/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2016-17) The Assistant M/S. Hinduja National Power Commissioner Of Income Vs. Corporation Ltd. Tax, Circle 2(1), Hyderabad. Hyderabad. Pan : Aabch2426D अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri K. A. Sai Prasad, C.A. रधजस्‍व द्वधरध/Revenue By: Shri B. Bala Krishna, Cit-Dr.

For Appellant: Shri K. A. Sai Prasad, C.AFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 143(3)Section 32(1)(iia)Section 32ASection 92C

…tation is required to be applied for deduction / expenditure of tax as held by the hon'ble Supreme Court in a catena of judgments, more particularly, in the case of (1) PCIT Vs. Wipro reported in 446 ITR 001. (2) Commissioner of Customs Vs. Dilip Kumar (2018) 5 SCC 1 and (3) CIT Vs. M/s. Calcutta Kintwears, Ludhiana reported in (2014) 6 SCC 444, are followed, then it is admittedly clear that the relief granted by the Ld.CIT(A) is in accordance with law and therefore, the appeal of the Revenue is required to be allowed. 16 Hinduja National Power Corporation Ltd. 10. Per contra, the ld.AR has submitted that the i…

COMMISSIONER OF CUSTOMS vs. M/S CANON INDIA PRIVATE LIMITED

R.P.(C) No.-000400 - 2021Supreme Court07 Nov 2024

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

…s to hold that a provision is arbitrary and violative of Article 14. He relied on the following decisions to fortify his submission: a. Collector of Customs v. Nathella Sampathu Chetty, 1962 SCC OnLine SC 30 b. Shreya Singhal v. Union of India, (2015) 5 SCC 1 Review Petition No. 400 of 2021 Page 48 of 161 c. Commissioner of Customs v. Dilip Kumar & Co., (2018) 9 SCC 1 d. Goodyear India Ltd. v. State of Haryana, (1990) 2 SCC 71 C. SUBMISSIONS ON BEHALF OF THE RESPONDENTS 52. Mr. Mukul Rohatgi, Mr. Arvind Datar and Mr. V. Lakshmikumaran, learned Senior Counsel appeared on b…

CHIEF COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX vs. M/S SAFARI RETREATS PRIVATE LIMITED

Appeals are partly allowed in above terms

C.A. No.-002948-002948 - 2023Supreme Court03 Oct 2024

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

Section 17Section 17(5)(c)Section 17(5)(d)

…is unjustly enriching itself and violating the right to avail ITC flowing from Section 300A of the Constitution of India. Reliance is also placed on a decision of this Court in the case of Union of India v. Bharti Airtel Limited & Ors.4; and 3 (2015) 5 SCC 1 4 (2021) SCC OnLine SC 1006 Civil Appeal No.2948 of 2023 etc. Page 10 of 91 g. Reliance has been placed on numerous decisions concerning the principles for examining the constitutional validity of taxation statutes. It is submitted that though, in the matters of taxing Statutes, the legislature enjoys a very wide latitude, an…

STESALIT LIMITED,KOLKATA vs. A.C.I.T., CIRCLE - 8(2), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed is allowed for statistical purposes

ITA 749/KOL/2022[2017-2018]Status: DisposedITAT Kolkata21 Mar 2024AY 2017-2018

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Ble

For Appellant: Shri Jayant Raheja, C.AFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. D/R
Section 250Section 32A

…result of the aforesaid CIRP. As such, the Appeal is liable to be allowed by this Hon'ble Tribunal in view of Section 32A of the Insolvency and Bankruptcy Code, 2016 ("Code"). 4. The Hon'ble Supreme Court in the case of Manish Kumar v. Union of India, (2021) 5 SCC 1 has put forth "The Clean Slate" principle with' respect to the prior liabilities of the Corporate Debtor/Assessee after approval of the Resolution Plan by the Adjudicating Authority. Furthermore, the Hon'ble Delhi High Court in Tata Steel BSL Ltd. vs Union of India (W.P.(CRL) 3037/2019 and CRL.M.A. 39126/2019) has held that it is clear from the expre…

STESALIT LIMITED,KOLKATA vs. A.C.I.T., CIRCLE - 8(2), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed is allowed for statistical purposes

ITA 748/KOL/2022[2014-2015]Status: DisposedITAT Kolkata21 Mar 2024AY 2014-2015

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Ble

For Appellant: Shri Jayant Raheja, C.AFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. D/R
Section 250Section 32A

…result of the aforesaid CIRP. As such, the Appeal is liable to be allowed by this Hon'ble Tribunal in view of Section 32A of the Insolvency and Bankruptcy Code, 2016 ("Code"). 4. The Hon'ble Supreme Court in the case of Manish Kumar v. Union of India, (2021) 5 SCC 1 has put forth "The Clean Slate" principle with' respect to the prior liabilities of the Corporate Debtor/Assessee after approval of the Resolution Plan by the Adjudicating Authority. Furthermore, the Hon'ble Delhi High Court in Tata Steel BSL Ltd. vs Union of India (W.P.(CRL) 3037/2019 and CRL.M.A. 39126/2019) has held that it is clear from the expre…

STESALIT LIMITED,KOLKATA vs. A.C.I.T., CIRCLE - 8(2), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed is allowed for statistical purposes

ITA 747/KOL/2022[2012-2013]Status: DisposedITAT Kolkata21 Mar 2024AY 2012-2013

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Ble

For Appellant: Shri Jayant Raheja, C.AFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. D/R
Section 250Section 32A

…result of the aforesaid CIRP. As such, the Appeal is liable to be allowed by this Hon'ble Tribunal in view of Section 32A of the Insolvency and Bankruptcy Code, 2016 ("Code"). 4. The Hon'ble Supreme Court in the case of Manish Kumar v. Union of India, (2021) 5 SCC 1 has put forth "The Clean Slate" principle with' respect to the prior liabilities of the Corporate Debtor/Assessee after approval of the Resolution Plan by the Adjudicating Authority. Furthermore, the Hon'ble Delhi High Court in Tata Steel BSL Ltd. vs Union of India (W.P.(CRL) 3037/2019 and CRL.M.A. 39126/2019) has held that it is clear from the expre…

M/s Durga Granites, vs. The Assistant Commissioner of Income Tax, Circle - 1,

ITTA/30/2023HC Telangana04 Sept 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

…and subordinate legislations in the said Rules is a red herring. 38. Mr. Inderjit Sinha, learned counsel, by putting reliance on the judgment of the Hon’ble Supreme Court rendered in the case of Manish Kumar Vs. Union of India & Another reported (2021) 5 SCC 1 and Commissioner of Income Tax (Central)-I, New Delhi Vs. Vatika Township Private Limited reported in (2015) 1 SCC 1 submits that the creation of an artificial definition of ‘mining area’ is liable to be struck down on the ground that it is vague and ambiguous and in the event of such ambiguity, it must be resolved in favour of the citizen. Mor…

SRI. KRISHNA REDDY vs. THE STATE OF KARNATAKA

WP/11553/2019HC Karnataka06 Sept 2022

Bench: The Hon'Ble Mr Justice Suraj Govindaraj Writ Petition No. 11551 Of 2019 (La-Res) C/W Writ Petition No. 25329 Of 2017 (La-Res) Writ Petition No. 25759 Of 2017 (La-Res) Writ Petition No. 11550 Of 2019 (La-Res) Writ Petition No. 11553 Of 2019 (La-Res)

Section 11ASection 24(1)(A)Section 25

…Apex Court, it cannot be raised before this Court. By relying on Article 144 of Constitution of India and the decision of Hon’ble Apex Court in the case of TIRUPATI BALAJI DEVELOPERS (P) LTD., AND OTHERS VS. STATE OF BIHAR AND OTHERS reported in (2004) 5 SCC 1, more particularly, para 29 thereof which is reproduced hereunder for easy reference: 29. While quoting the several authorities and references as hereinabove we should not be misunderstood as calling “the Supreme Court a superior court and the High Court an inferior court”; all that we wish to say is that jurisdictionally, and in the hierarch…

M SURESH KUMAR vs. THE STATE OF KARNATAKA

WP/11551/2019HC Karnataka06 Sept 2022

Bench: The Hon'Ble Mr Justice Suraj Govindaraj Writ Petition No. 11551 Of 2019 (La-Res) C/W Writ Petition No. 25329 Of 2017 (La-Res) Writ Petition No. 25759 Of 2017 (La-Res) Writ Petition No. 11550 Of 2019 (La-Res) Writ Petition No. 11553 Of 2019 (La-Res)

Section 11ASection 24(1)(A)Section 25

…Apex Court, it cannot be raised before this Court. By relying on Article 144 of Constitution of India and the decision of Hon’ble Apex Court in the case of TIRUPATI BALAJI DEVELOPERS (P) LTD., AND OTHERS VS. STATE OF BIHAR AND OTHERS reported in (2004) 5 SCC 1, more particularly, para 29 thereof which is reproduced hereunder for easy reference: 29. While quoting the several authorities and references as hereinabove we should not be misunderstood as calling “the Supreme Court a superior court and the High Court an inferior court”; all that we wish to say is that jurisdictionally, and in the hierarch…

APPLE FLEXIPACK P LTD,INDORE vs. DCIT ( CPC ), BANGALORE

In the result, appeal of the assessee is allowed

ITA 264/IND/2021[2018-19]Status: DisposedITAT Indore28 Jun 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Antara Bansal & Vijay BansalFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 2Section 36(1)(va)Section 43B

…d that though the insertion of this explanation are w.e.f. 01.04.2021, it is clarificatory in nature and, therefore, it will be applicable retrospectively in the light of the decision of Hon’ble Apex Court in the case of Zile Singh vs. State of Haryana (2014) 5 SCC 1. The explanations’ will be applicable for earlier assessment years as well. The Ld. D.R. further submitted that the contribution made by employees have been deposited after the due date of statutory time limit under the PF Act as well as Employees State Insurance Act. The Ld. D.R. submitted that these statues are beneficial legislation and the due da…

SHIVGANGA DRILLERS P LTD,INDORE vs. CPC , BENGALURU

In the result, the appeal of assessee is allowed for statistical purpose

ITA 174/IND/2021[2017-18]Status: DisposedITAT Indore17 May 2022AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Prakash Jain & Shreya Jain, A.RsFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 154Section 199Section 234BSection 36

…ewly inserted Explanations clearly demonstrate that the amendments, though inserted from 01.04.2021, are clarificatory in nature and hence they would apply retrospectively in view of the decision of Hon’ble Apex Court in Zile Singh Vs. State of Haryana (2004) 5 SCC 1. Therefore, according the Ld. DR the amendments are applicable to the assessment-year involved in the present appeal too and hence the disallowance made by Ld. AO is very much in accordance with the law. With these submissions, the Ld. DR argued that the Ld. AO has rightly disallowed the employees contributions to PF / ESI not paid by the assessee u…

JAI SINGH JADESA,INDORE vs. DCIT CPC ,BANGALORE, BANGALORE

In the result, appeal of the assessee is allowed

ITA 214/IND/2021[2018-19]Status: DisposedITAT Indore04 Apr 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri G.B. Agrawal, A.RFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 234ASection 36(1)(va)Section 43B

…d that though the insertion of this explanation are w.e.f. 01.04.2021, it is clarificatory in nature and, therefore, it will be applicable retrospectively in the light of the decision of Hon’ble Apex Court in the case of Zile Singh vs. State of Haryana (2014) 5 SCC 1. The explanations’ will be applicable for earlier assessment years as well. The Ld. D.R. further submitted that the contribution made by employees have been deposited after the due date of statutory time limit under the PF Act as well as Employees State Insurance Act. The Ld. D.R. submitted that these statues are beneficial legislation and the due da…

M/S. VAJDI EDUCATIONAL SOCIETY,INDORE vs. THE CPC , BANGLORE

In the result, appeal of the assessee is allowed

ITA 250/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri S.S. Deshpandey,CAFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 12ASection 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…d that though the insertion of this explanation are w.e.f. 01.04.2021, it is clarificatory in nature and, therefore, it will be applicable retrospectively in the light of the decision of Hon’ble Apex Court in the case of Zile Singh vs. State of Haryana (2014) 5 SCC 1. The explanations’ will be applicable for earlier assessment years as well. The Ld. D.R. further submitted that the contribution made by employees have been deposited after the due date of statutory time limit under the PF Act as well as Employees State Insurance Act. The Ld. D.R. submitted that these statues are beneficial legislation and the due da…

SANDHVA DIHGE ,DEWAS vs. DCIT CPC BENGALURU, BENGALURU

In the result, appeal of the assessee is partly allowed

ITA 244/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri S.S. Deshpandey, C.AFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 2Section 36(1)(va)Section 37(7)Section 43B

…d that though the insertion of this explanation are w.e.f. 01.04.2021, it is clarificatory in nature and, therefore, it will be applicable retrospectively in the light of the decision of Hon’ble Apex Court in the case of Zile Singh vs. State of Haryana (2014) 5 SCC 1. The explanations’ will be applicable for earlier assessment years as well. The Ld. D.R. further submitted that the contribution made by employees have been deposited after the due date of statutory time limit under the PF Act as well as Employees State Insurance Act. The Ld. D.R. submitted that these statues are beneficial legislation and the due da…

M/S KOHINOOR ELASTICS P LTD,INDORE vs. DCIT 2(1), INDORE

In the result, appeal of the assessee is allowed

ITA 242/IND/2021[2017-18]Status: DisposedITAT Indore30 Mar 2022AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Pankaj Shah, A.RFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…d that though the insertion of this explanation are w.e.f. 01.04.2021, it is clarificatory in nature and, therefore, it will be applicable retrospectively in the light of the decision of Hon’ble Apex Court in the case of Zile Singh vs. State of Haryana (2014) 5 SCC 1. The explanations’ will be applicable for earlier assessment years as well. The Ld. D.R. further submitted that the contribution made by employees have been deposited after the due date of statutory time limit under the PF Act as well as Employees State Insurance Act. The Ld. D.R. submitted that these statues are beneficial legislation and the due da…

DWARK PRASAD PATHK,INDORE vs. THE ITO 5 (2) INDORE, INDORE

In the result, appeal of the assessee is allowed

ITA 241/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Ajay Singh Thakur, A.RFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 2Section 36(1)(va)Section 43B

…d that though the insertion of this explanation are w.e.f. 01.04.2021, it is clarificatory in nature and, therefore, it will be applicable retrospectively in the light of the decision of Hon’ble Apex Court in the case of Zile Singh vs. State of Haryana (2014) 5 SCC 1. The explanations’ will be applicable for earlier assessment years as well. The Ld. D.R. further submitted that the contribution made by employees have been deposited after the due date of statutory time limit under the PF Act as well as Employees State Insurance Act. The Ld. D.R. submitted that these statues are beneficial legislation and the due da…

CATAYSER EDUVENTURES (INDIA)P LTD,INDORE vs. THE DCIT2(1) INDORE, INDORE

In the result, appeal of the assessee is allowed

ITA 240/IND/2021[2019-2020]Status: DisposedITAT Indore30 Mar 2022AY 2019-2020

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Nilesh Maheshwari, ARFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 139(1)Section 143(1)Section 234BSection 36(1)(va)Section 43B

…d that though the insertion of this explanation are w.e.f. 01.04.2021, it is clarificatory in nature and, therefore, it will be applicable retrospectively in the light of the decision of Hon’ble Apex Court in the case of Zile Singh vs. State of Haryana (2014) 5 SCC 1. The explanations’ will be applicable for earlier assessment years as well. The Ld. D.R. further submitted that the contribution made by employees have been deposited after the due date of statutory time limit under the PF Act as well as Employees State Insurance Act. The Ld. D.R. submitted that these statues are beneficial legislation and the due da…

CATAYSER EDUVENTURES (INDIA)P LTD,INDORE vs. THE DCIT2(1) INDORE, INDORE

In the result, appeal of the assessee is allowed

ITA 239/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Nilesh Maheshwari, ARFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 139(1)Section 143(1)Section 143(1)(a)Section 234BSection 36(1)(va)Section 43B

…d that though the insertion of this explanation are w.e.f. 01.04.2021, it is clarificatory in nature and, therefore, it will be applicable retrospectively in the light of the decision of Hon’ble Apex Court in the case of Zile Singh vs. State of Haryana (2014) 5 SCC 1. The explanations’ will be applicable for earlier assessment years as well. The Ld. D.R. further submitted that the contribution made by employees have been deposited after the due date of statutory time limit under the PF Act as well as Employees State Insurance Act. The Ld. D.R. submitted that these statues are beneficial legislation and the due da…

KOMAL KUMAR JAIN,INDORE vs. DCIT,CPC BANGALORE, BANGALORE

In the result, appeal of the assessee is allowed

ITA 223/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri G.B. Agrawal, ARFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…d that though the insertion of this explanation are w.e.f. 01.04.2021, it is clarificatory in nature and, therefore, it will be applicable retrospectively in the light of the decision of Hon’ble Apex Court in the case of Zile Singh vs. State of Haryana (2014) 5 SCC 1. The explanations’ will be applicable for earlier assessment years as well. The Ld. D.R. further submitted that the contribution made by employees have been deposited after the due date of statutory time limit under the PF Act as well as Employees State Insurance Act. The Ld. D.R. submitted that these statues are beneficial legislation and the due da…

M/S BHASKAR PRAKASHAN PVT. LTD.,BHOPAL vs. THE CIT, CPC, BANGALORE

In the result, appeal of the assessee is allowed

ITA 215/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri S.S. Deshpandey, CAFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 2Section 36(1)(va)Section 43B

…d that though the insertion of this explanation are w.e.f. 01.04.2021, it is clarificatory in nature and, therefore, it will be applicable retrospectively in the light of the decision of Hon’ble Apex Court in the case of Zile Singh vs. State of Haryana (2014) 5 SCC 1. The explanations’ will be applicable for earlier assessment years as well. The Ld. D.R. further submitted that the contribution made by employees have been deposited after the due date of statutory time limit under the PF Act as well as Employees State Insurance Act. The Ld. D.R. submitted that these statues are beneficial legislation and the due da…

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