State of Maharashtra v. Suresh Trading Company

109 STC 439Supreme Court of India1998#6812 most cited

What is State of Maharashtra v. Suresh Trading Company authority for?

A purchasing dealer is entitled to rely on a selling dealer's certificate of registration, and retrospective cancellation of that certificate cannot affect a person who acted on its strength when it was current.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2022.

Also referred to as

State of Maharashtra v. Suresh Trading Company · retrospective cancellation · registration certificate · purchasing dealer · selling dealer · reliance on certificate · valid and operative · current registration

Judgments citing State of Maharashtra v. Suresh Trading Company

DCIT Central Circle- 19, New Delhi vs. Krbl Limited, Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1344/DEL/2020[2016-17]Status: DisposedITAT Delhi09 May 2022AY 2016-17

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…utory authority, he cannot be asked to establish that particular statutory authority was acting in accordance with the statute in question. The Hon’ble Supreme Court in State of ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. Maharashtra v. Suresh Trading Co. [1998] 109 STC 439 (SC) has held that "5. In our view, the High Court was right. A purchasing dealer is entitled by law to rely upon the certificate of registration of the selling dealer and to act upon it. Whatever may be the effect of a retrospective cancellation upon the selling dealer, it can have no effect upon any person who has acted upon the strength of a r…

DCIT Central Circle- 19, New Delhi vs. Krbl Limited, Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1343/DEL/2020[2015-16]Status: DisposedITAT Delhi09 May 2022AY 2015-16

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…utory authority, he cannot be asked to establish that particular statutory authority was acting in accordance with the statute in question. The Hon’ble Supreme Court in State of ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. Maharashtra v. Suresh Trading Co. [1998] 109 STC 439 (SC) has held that "5. In our view, the High Court was right. A purchasing dealer is entitled by law to rely upon the certificate of registration of the selling dealer and to act upon it. Whatever may be the effect of a retrospective cancellation upon the selling dealer, it can have no effect upon any person who has acted upon the strength of a r…

DCIT Central Circle- 19, New Delhi vs. Krbl Limited, Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1342/DEL/2020[2014-15]Status: DisposedITAT Delhi09 May 2022AY 2014-15

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…utory authority, he cannot be asked to establish that particular statutory authority was acting in accordance with the statute in question. The Hon’ble Supreme Court in State of ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. Maharashtra v. Suresh Trading Co. [1998] 109 STC 439 (SC) has held that "5. In our view, the High Court was right. A purchasing dealer is entitled by law to rely upon the certificate of registration of the selling dealer and to act upon it. Whatever may be the effect of a retrospective cancellation upon the selling dealer, it can have no effect upon any person who has acted upon the strength of a r…

DCIT Central Circle- 19, New Delhi vs. Krbl Limited, Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1341/DEL/2020[2013-14]Status: DisposedITAT Delhi09 May 2022AY 2013-14

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…utory authority, he cannot be asked to establish that particular statutory authority was acting in accordance with the statute in question. The Hon’ble Supreme Court in State of ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. Maharashtra v. Suresh Trading Co. [1998] 109 STC 439 (SC) has held that "5. In our view, the High Court was right. A purchasing dealer is entitled by law to rely upon the certificate of registration of the selling dealer and to act upon it. Whatever may be the effect of a retrospective cancellation upon the selling dealer, it can have no effect upon any person who has acted upon the strength of a r…

DCIT Central Circle- 19, New Delhi vs. Krbl Limited, Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1340/DEL/2020[2012-13]Status: DisposedITAT Delhi09 May 2022AY 2012-13

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…utory authority, he cannot be asked to establish that particular statutory authority was acting in accordance with the statute in question. The Hon’ble Supreme Court in State of ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. Maharashtra v. Suresh Trading Co. [1998] 109 STC 439 (SC) has held that "5. In our view, the High Court was right. A purchasing dealer is entitled by law to rely upon the certificate of registration of the selling dealer and to act upon it. Whatever may be the effect of a retrospective cancellation upon the selling dealer, it can have no effect upon any person who has acted upon the strength of a r…

DCIT Central Circle- 19, New Delhi vs. Krbl Limited, Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1339/DEL/2020[2011-12]Status: DisposedITAT Delhi09 May 2022AY 2011-12

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…utory authority, he cannot be asked to establish that particular statutory authority was acting in accordance with the statute in question. The Hon’ble Supreme Court in State of ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. Maharashtra v. Suresh Trading Co. [1998] 109 STC 439 (SC) has held that "5. In our view, the High Court was right. A purchasing dealer is entitled by law to rely upon the certificate of registration of the selling dealer and to act upon it. Whatever may be the effect of a retrospective cancellation upon the selling dealer, it can have no effect upon any person who has acted upon the strength of a r…

DCIT Central Circle- 19, New Delhi vs. Krbl Limited, Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1338/DEL/2020[2010-11]Status: DisposedITAT Delhi09 May 2022AY 2010-11

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…utory authority, he cannot be asked to establish that particular statutory authority was acting in accordance with the statute in question. The Hon’ble Supreme Court in State of ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. Maharashtra v. Suresh Trading Co. [1998] 109 STC 439 (SC) has held that "5. In our view, the High Court was right. A purchasing dealer is entitled by law to rely upon the certificate of registration of the selling dealer and to act upon it. Whatever may be the effect of a retrospective cancellation upon the selling dealer, it can have no effect upon any person who has acted upon the strength of a r…

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1202/DEL/2020[2016-17]Status: DisposedITAT Delhi09 May 2022AY 2016-17

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…utory authority, he cannot be asked to establish that particular statutory authority was acting in accordance with the statute in question. The Hon’ble Supreme Court in State of ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. Maharashtra v. Suresh Trading Co. [1998] 109 STC 439 (SC) has held that "5. In our view, the High Court was right. A purchasing dealer is entitled by law to rely upon the certificate of registration of the selling dealer and to act upon it. Whatever may be the effect of a retrospective cancellation upon the selling dealer, it can have no effect upon any person who has acted upon the strength of a r…

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1201/DEL/2020[2015-16]Status: DisposedITAT Delhi09 May 2022AY 2015-16

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…utory authority, he cannot be asked to establish that particular statutory authority was acting in accordance with the statute in question. The Hon’ble Supreme Court in State of ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. Maharashtra v. Suresh Trading Co. [1998] 109 STC 439 (SC) has held that "5. In our view, the High Court was right. A purchasing dealer is entitled by law to rely upon the certificate of registration of the selling dealer and to act upon it. Whatever may be the effect of a retrospective cancellation upon the selling dealer, it can have no effect upon any person who has acted upon the strength of a r…

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1200/DEL/2020[2014-15]Status: DisposedITAT Delhi09 May 2022AY 2014-15

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…utory authority, he cannot be asked to establish that particular statutory authority was acting in accordance with the statute in question. The Hon’ble Supreme Court in State of ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. Maharashtra v. Suresh Trading Co. [1998] 109 STC 439 (SC) has held that "5. In our view, the High Court was right. A purchasing dealer is entitled by law to rely upon the certificate of registration of the selling dealer and to act upon it. Whatever may be the effect of a retrospective cancellation upon the selling dealer, it can have no effect upon any person who has acted upon the strength of a r…

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1199/DEL/2020[2013-14]Status: DisposedITAT Delhi09 May 2022AY 2013-14

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…utory authority, he cannot be asked to establish that particular statutory authority was acting in accordance with the statute in question. The Hon’ble Supreme Court in State of ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. Maharashtra v. Suresh Trading Co. [1998] 109 STC 439 (SC) has held that "5. In our view, the High Court was right. A purchasing dealer is entitled by law to rely upon the certificate of registration of the selling dealer and to act upon it. Whatever may be the effect of a retrospective cancellation upon the selling dealer, it can have no effect upon any person who has acted upon the strength of a r…

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1198/DEL/2020[2012-13]Status: DisposedITAT Delhi09 May 2022AY 2012-13

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…utory authority, he cannot be asked to establish that particular statutory authority was acting in accordance with the statute in question. The Hon’ble Supreme Court in State of ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. Maharashtra v. Suresh Trading Co. [1998] 109 STC 439 (SC) has held that "5. In our view, the High Court was right. A purchasing dealer is entitled by law to rely upon the certificate of registration of the selling dealer and to act upon it. Whatever may be the effect of a retrospective cancellation upon the selling dealer, it can have no effect upon any person who has acted upon the strength of a r…

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1197/DEL/2020[2011-12]Status: DisposedITAT Delhi09 May 2022AY 2011-12

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…utory authority, he cannot be asked to establish that particular statutory authority was acting in accordance with the statute in question. The Hon’ble Supreme Court in State of ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. Maharashtra v. Suresh Trading Co. [1998] 109 STC 439 (SC) has held that "5. In our view, the High Court was right. A purchasing dealer is entitled by law to rely upon the certificate of registration of the selling dealer and to act upon it. Whatever may be the effect of a retrospective cancellation upon the selling dealer, it can have no effect upon any person who has acted upon the strength of a r…

Krbl Limited, Delhi vs. DCIT Central Circle- 07, New Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 1196/DEL/2020[2010-11]Status: DisposedITAT Delhi09 May 2022AY 2010-11

Bench: Sh. A.D. Jaindr. B. R. R. Kumarita No. 1196/Del/2020 : Asstt. Year: 2010-11 Ita No. 1197/Del/2020 : Asstt. Year: 2011-12

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Ms. Meenakshi J. Goswami, CIT DR
Section 143(3)Section 153A

…utory authority, he cannot be asked to establish that particular statutory authority was acting in accordance with the statute in question. The Hon’ble Supreme Court in State of ITA Nos.1338 to 1344/Del/2020 KRBL Ltd. Maharashtra v. Suresh Trading Co. [1998] 109 STC 439 (SC) has held that "5. In our view, the High Court was right. A purchasing dealer is entitled by law to rely upon the certificate of registration of the selling dealer and to act upon it. Whatever may be the effect of a retrospective cancellation upon the selling dealer, it can have no effect upon any person who has acted upon the strength of a r…

Assistant Commissioner of Income-Tax, Circle - 1, Aurangabad vs. M/S. Bmr Hvac Ltd, Aurangabad

In the result, appeal of the Revenue in ITA No

ITA 1676/PUN/2019[2014-15]Status: DisposedITAT Pune28 Jul 2021AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri Sharad ShahFor Respondent: Shri S.P Walimbe
Section 143(3)Section 271(1)(c)Section 35Section 35(1)(ii)

…on of certificate will have no effect upon the assessee who had acted upon it when it was valid and operative. The Hon‟ble Bombay High Court had referred the decision of the Hon‟ble Supreme Court in the case of State of Maharashtra Vs. Suresh Trading Company, 109 STC 439 (SC) wherein it was held that retrospective cancellation had no effect upon any person who had acted upon the strength of a registration certificate when it was current. 10. Reverting to the facts of the present case, when the assessee had filed its return claiming deduction u/s.35(1)(ii) of the Act, at that time, the approval granted by the Cen…

Assistant Commissioner of Income-Tax, Circle - 1, Aurangabad vs. M/S. Bg Li in Electricals Ltd, Aurangabad

In the result, appeal of the Revenue in ITA No

ITA 1674/PUN/2019[2014-15]Status: DisposedITAT Pune28 Jul 2021AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury

For Appellant: Shri Sharad ShahFor Respondent: Shri S.P Walimbe
Section 143(3)Section 271(1)(c)Section 35Section 35(1)(ii)

…on of certificate will have no effect upon the assessee who had acted upon it when it was valid and operative. The Hon‟ble Bombay High Court had referred the decision of the Hon‟ble Supreme Court in the case of State of Maharashtra Vs. Suresh Trading Company, 109 STC 439 (SC) wherein it was held that retrospective cancellation had no effect upon any person who had acted upon the strength of a registration certificate when it was current. 10. Reverting to the facts of the present case, when the assessee had filed its return claiming deduction u/s.35(1)(ii) of the Act, at that time, the approval granted by the Cen…

State of Maharashtra v. Suresh Trading Company (109 STC 439) — Cited in 16 Judgments | BharatTax