UCO Bank v. CIT

237 ITR 889Supreme Court of India1999#145 most cited

What is UCO Bank v. CIT authority for?

CBDT circulars and instructions, while not binding on courts or assessees, are strictly binding on income-tax departmental authorities, who cannot act in contravention of them.

486

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2010 to 2026.

Also referred to as

UCO Bank v. CIT · 237 ITR 889 · Supreme Court · CBDT circulars binding on department · instructions to tax authorities · section 119 · income tax authorities bound by circulars · contravention of instructions · 143(2) notices · scope of scrutiny

Also reported as

104 Taxmann 547

Sections most often in play

Section 143(3)Section 153ASection 148Section 132Section 250Section 143(2)Section 147Section 115BBE

Issues it is cited on

section 119(1)installation pesection 5(8)section 119(2)(a)dependent agent peagency peservice pefunctional analysisclosely held companysection 150far analysissection 119

Judgments citing UCO Bank v. CIT

ACIT, New Delhi vs. M/S Jubilant Enpro Pvt. Ltd., New Delhi

In the result, appeal of assessee is allowed

ITA 3615/DEL/2011[2008-09]Status: DisposedITAT Delhi28 Feb 2025AY 2008-09

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandrarakshit Estates Private Vs. Income Tax Officer, Hsiidc Limited. Building, Vanijya Nikunj, Plot No. 11, Basement, J 2.1, Udhyogvihar, Phase-V, Sector 83, Gurgaon, Haryana Gurgaon, Haryana Pan: Aagcr0135G Appellant Respondent Assessee By Sh. Ramesh Chander, Adv Revenue By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 29/10/2025

Section 131Section 143(2)Section 143(3)

…ere can be no escape from the same for justifying assumption of jurisdiction by an officer other than that prescribed in the said instruction. Our aforesaid view is fortified by the Judgments of the Hon’ble Supreme Court in the case of UCO Bank Vs. CIT (1999) 237 ITR 889 (SC) and Commissioner of Customs etc. Vs. Indian Oil Corporation Ltd. &Anr. (2004) 267 ITR 272 (SC). In the aforesaid judgments it was held by the Hon’ble Apex Court that though the CBDT/CBEC circulars are not binding on court or the assessee, but the departmental authorities are bound by them and cannot act in contravention of the same. Also, su…

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1184/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2021-22
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.1138 to 1146/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Prakash Misrimal Sanghvi 17, Rajmugat Soc. Naranpura Char Rasta, Naranpura, Ahmedabad 380013 बनाम / Deputy Commissioner of Vs. Income-Tax Central Circle-1(1), Ahmedabad स्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AAEPS7266A (Appellant) (Respondent) & आयकर अपील सं./I.T.A. Nos.1148 to 1155 & 1184/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Deputy…

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1155/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2020-21
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.1138 to 1146/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Prakash Misrimal Sanghvi 17, Rajmugat Soc. Naranpura Char Rasta, Naranpura, Ahmedabad 380013 बनाम / Deputy Commissioner of Vs. Income-Tax Central Circle-1(1), Ahmedabad स्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AAEPS7266A (Appellant) (Respondent) & आयकर अपील सं./I.T.A. Nos.1148 to 1155 & 1184/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Deputy…

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1154/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2019-20

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

Deputy Commissioner of Income -Tax, Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1153/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2018-19

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1152/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2017-18

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1151/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2016-17

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1150/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2015-16
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.1138 to 1146/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Prakash Misrimal Sanghvi 17, Rajmugat Soc. Naranpura Char Rasta, Naranpura, Ahmedabad 380013 बनाम / Deputy Commissioner of Vs. Income-Tax Central Circle-1(1), Ahmedabad स्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AAEPS7266A (Appellant) (Respondent) & आयकर अपील सं./I.T.A. Nos.1148 to 1155 & 1184/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Deputy…

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1149/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2014-15

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

Deputy Commissioner of Income -Tax, Central Circle-1(1), Ahmedabad vs. Prakash Misrimal Sanghvi, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1148/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2013-14
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.1138 to 1146/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Prakash Misrimal Sanghvi 17, Rajmugat Soc. Naranpura Char Rasta, Naranpura, Ahmedabad 380013 बनाम / Deputy Commissioner of Vs. Income-Tax Central Circle-1(1), Ahmedabad स्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AAEPS7266A (Appellant) (Respondent) & आयकर अपील सं./I.T.A. Nos.1148 to 1155 & 1184/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Deputy…

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC 1(1) Ahmedabad, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1146/AHD/2024[2021-2022]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2021-2022
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.1138 to 1146/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Prakash Misrimal Sanghvi 17, Rajmugat Soc. Naranpura Char Rasta, Naranpura, Ahmedabad 380013 बनाम / Deputy Commissioner of Vs. Income-Tax Central Circle-1(1), Ahmedabad स्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AAEPS7266A (Appellant) (Respondent) & आयकर अपील सं./I.T.A. Nos.1148 to 1155 & 1184/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Deputy…

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC (1) Ahmedabad, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1145/AHD/2024[2020-2021]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2020-2021

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC 1(1) Ahmedabad, Ahmedabad

ITA 1144/AHD/2024[2019-2020]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2019-2020
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.1138 to 1146/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Prakash Misrimal Sanghvi 17, Rajmugat Soc. Naranpura Char Rasta, Naranpura, Ahmedabad 380013 बनाम / Deputy Commissioner of Vs. Income-Tax Central Circle-1(1), Ahmedabad स्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AAEPS7266A (Appellant) (Respondent) & आयकर अपील सं./I.T.A. Nos.1148 to 1155 & 1184/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Deputy…

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC 1(1) Ahmedabad, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1142/AHD/2024[2017-2018]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2017-2018

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC 1(1) Ahmedabad, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1141/AHD/2024[2016-2017]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2016-2017
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.1138 to 1146/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Prakash Misrimal Sanghvi 17, Rajmugat Soc. Naranpura Char Rasta, Naranpura, Ahmedabad 380013 बनाम / Deputy Commissioner of Vs. Income-Tax Central Circle-1(1), Ahmedabad स्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AAEPS7266A (Appellant) (Respondent) & आयकर अपील सं./I.T.A. Nos.1148 to 1155 & 1184/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Deputy…

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC 1(1) Ahmedabad, Ahemedabad

In the result, the appeal of the Revenue in ITA No

ITA 1140/AHD/2024[2015-2016]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2015-2016

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC 1(1) Ahmedabad, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1139/AHD/2024[2014-2015]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2014-2015

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 1138 To 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 To 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner Of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeps7266A (Appellant) .. (Respondent)

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1138 to 1146/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बनाम/ Prakash Misrimal Deputy Commissioner of Sanghvi Income-Tax Vs. 17, Rajmugat Soc. Central Circle-1(1), Naranpura Char Rasta, Ahmedabad Naranpura, Ahmedabad 380013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAEPS7266A (Appellant) .. (Respondent) & आयकर अपील सं./I.T.A. Nos. 1148 to 1155 & 1184/Ahd/2024 ("नधा"रण वष" / Assessment Years : 2013-14 to 2021-22) बना…

Prakash Misrimal Sanghvi, Ahmedabad vs. DCIT CC 1(1) Ahmedabad, Ahmedabad

In the result, the appeal of the Revenue in ITA No

ITA 1138/AHD/2024[2013-2014]Status: DisposedITAT Ahmedabad18 Feb 2025AY 2013-2014
For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri A. P. Singh, CIT-DR
Section 132Section 132(4)Section 143(3)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos.1138 to 1146/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Prakash Misrimal Sanghvi 17, Rajmugat Soc. Naranpura Char Rasta, Naranpura, Ahmedabad 380013 बनाम / Deputy Commissioner of Vs. Income-Tax Central Circle-1(1), Ahmedabad स्थायी लेखा सं./जीआइआर सं./PAN/GIR No.: AAEPS7266A (Appellant) (Respondent) & आयकर अपील सं./I.T.A. Nos.1148 to 1155 & 1184/Ahd/2024 (निर्धारण वर्ष / Assessment Years : 2013-14 to 2021-22) Deputy…

Shib Nath Ghosh, Berhampore vs. I.T.O., Ward - 42(1), Murshidabad

In the result, the appeal of the assessee is allowed

ITA 1812/KOL/2024[2018-2019]Status: DisposedITAT Kolkata29 Nov 2024AY 2018-2019

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No. 1812/Kol/2024 Assessment Year: 2018-19 Shib Nath Ghosh Income Tax Officer, Ward 42(1), 16, Peary Mohan Sen Road, Vs Mursidabad,39, R.N. Tagore Road, Berhampore, Berhampore, Dist. Murshidabad (Wb), Murshidabad-742101 Pin-742101 [Pan :Aelpg4724N] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent)

For Appellant: Shri S.K. Tulsiyan, ARFor Respondent: Shri Pradip Biswas, DR
Section 119Section 143(2)Section 143(3)Section 144B

…ted by the above circular. Therefore, the notice itself is invalid rendering the assessment framed to be invalid. 7. The ld. Authorised Representative further in support his argument referred Hon'ble Apex Court decision in the case of UCO Bank Vs. CIT (1999) 237 ITR 889 (SC), wherein the Hon'ble Apex court stated that the CBDT u/s 119 of the Act has power, inter alia, to tone down the rigour of the law and ensure a fair enforcement of its provisions, by issuing circulars in exercise of its statutory powers u/s 119 of the Act which are binding on the authorities below in the administration of the Act. The Hon'ble…

Economic Explosives Limited, Nagpur vs. National E Assessment Centre, New Delhi

In the result, appeal for the assessment year 2018–19 filed by the assessee is partly allowed

ITA 242/NAG/2023[2018-19]Status: DisposedITAT Nagpur09 Sept 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mani JainFor Respondent: Shri Kailash C. Kanojiya
Section 139Section 142(1)Section 143(2)

…5 ITR 151) (Del); (102 ITR 622) (Mad); (136 ITR 645) (Del); (143 ITR 29) (Ker); (163 ITR 659) (Karn.); (179 ITR 283) (P&H); and (230 ITR 622) (Karn.). In the following decisions courts have held that circulars are binding on the Revenue: Uco Bank Ltd. Vs CIT (237 ITR 889)(SC); Anjum M.H. Ghaswala (252 ITR 1) (SC); K.P. Varghese (131 ITR 597); and Dhiren Chemicals (254 ITR 554). In the following decisions courts have held that even if it is a benevolent circular it is binding on the authorities of the tax department: Navnitlal C. Jhaveri (56 ITR 198 at 203) (SC); Ellerman Lines Ltd versus CIT (82 ITR 913 at 920-1)…