Varghese v. ITO, Ernakulum

4 SCC 173Reported decision1981#595 most cited

What is Varghese v. ITO, Ernakulum authority for?

Circulars issued by the Central Board of Direct Taxes (CBDT) under Section 119 of the Income Tax Act are legally binding on the revenue authorities in their administration and implementation. This binding character applies even if the circulars depart from the correct interpretation of the law and cannot be ignored to the prejudice of the assessee.

164

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2004 to 2025.

Also referred to as

K.P. Varghese v. ITO · Ernakulam · Section 119 · CBDT circulars binding · revenue authorities bound · interpretation of law · prejudice to assessee · administration of Act · legal validity of circulars · K.P. Varghese

Sections most often in play

Section 127Section 132Section 143(3)Section 147Section 148Section 148ASection 149Section 151

Issues it is cited on

section 5(8)section 253(2)closely held companyprincipal director general of income-taxsection 119(1)accumulated profitssection 253(1)section 292bsection 119section 292bbsection 292section 260

Judgments citing Varghese v. ITO, Ernakulum

Deputy Commissioner of Income Tax, Circle-1 (1), Panaji. vs. Shri Vijaynath Rama Talaulikar, Panaji

Appeals of the Revenue stands DISMISSED as not maintainable

ITA 39/PAN/2020[2014-15]Status: DisposedITAT Panaji10 Aug 2023AY 2014-15

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Sr

For Appellant: Shri Kalpesh Unadkat for S.No.1For Respondent: Shri N. Shrikanth
Section 143(3)Section 250Section 253(2)

…IN, can have no standing in law, having regard to the provisions of paragraph 4 of the 2019 circular. It is further observed by the Hon’ble High Court that in view of the decision of Hon’ble Supreme Court in the case of ‘K.P. Varghese Vs ITO, Ernakulum (1981) 4 SCC 173 and in the case of ‘Back Office IT Solutions Pvt. Ltd. Vs UOI’ (2021) SCC online Del 2742, the circulars issued by the CBDT binds the Revenue in their administration or implementation, and such circulars cannot be side-stepped causing prejudice to the assessee by bringing to naught the object for which such circulars are issued. 9. In the light of…

DCIT, Circle - 2(1), Panaji vs. Socorriana Minguel Rodrigues, Benaulim

Appeals of the Revenue stands DISMISSED as not maintainable

ITA 31/PAN/2020[2013-14]Status: DisposedITAT Panaji10 Aug 2023AY 2013-14

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Sr

For Appellant: Shri Kalpesh Unadkat for S.No.1For Respondent: Shri N. Shrikanth
Section 143(3)Section 250Section 253(2)

…IN, can have no standing in law, having regard to the provisions of paragraph 4 of the 2019 circular. It is further observed by the Hon’ble High Court that in view of the decision of Hon’ble Supreme Court in the case of ‘K.P. Varghese Vs ITO, Ernakulum (1981) 4 SCC 173 and in the case of ‘Back Office IT Solutions Pvt. Ltd. Vs UOI’ (2021) SCC online Del 2742, the circulars issued by the CBDT binds the Revenue in their administration or implementation, and such circulars cannot be side-stepped causing prejudice to the assessee by bringing to naught the object for which such circulars are issued. 9. In the light of…

DCIT, Circle - 2(1), Panaji vs. Sri Miguel Jose Rodrigues, Benaulim

Appeals of the Revenue stands DISMISSED as not maintainable

ITA 30/PAN/2020[2013-14]Status: DisposedITAT Panaji10 Aug 2023AY 2013-14

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Sr

For Appellant: Shri Kalpesh Unadkat for S.No.1For Respondent: Shri N. Shrikanth
Section 143(3)Section 250Section 253(2)

…IN, can have no standing in law, having regard to the provisions of paragraph 4 of the 2019 circular. It is further observed by the Hon’ble High Court that in view of the decision of Hon’ble Supreme Court in the case of ‘K.P. Varghese Vs ITO, Ernakulum (1981) 4 SCC 173 and in the case of ‘Back Office IT Solutions Pvt. Ltd. Vs UOI’ (2021) SCC online Del 2742, the circulars issued by the CBDT binds the Revenue in their administration or implementation, and such circulars cannot be side-stepped causing prejudice to the assessee by bringing to naught the object for which such circulars are issued. 9. In the light of…

JCIT, Special Range, Panaji vs. M/S Zuari Agro Chemicals Ltd, Vasco

Appeals of the Revenue stands DISMISSED as not maintainable

ITA 15/PAN/2020[2014-15]Status: FixedITAT Panaji10 Aug 2023AY 2014-15

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Sr

For Appellant: Shri Kalpesh Unadkat for S.No.1For Respondent: Shri N. Shrikanth
Section 143(3)Section 250Section 253(2)

…IN, can have no standing in law, having regard to the provisions of paragraph 4 of the 2019 circular. It is further observed by the Hon’ble High Court that in view of the decision of Hon’ble Supreme Court in the case of ‘K.P. Varghese Vs ITO, Ernakulum (1981) 4 SCC 173 and in the case of ‘Back Office IT Solutions Pvt. Ltd. Vs UOI’ (2021) SCC online Del 2742, the circulars issued by the CBDT binds the Revenue in their administration or implementation, and such circulars cannot be side-stepped causing prejudice to the assessee by bringing to naught the object for which such circulars are issued. 9. In the light of…

JCIT, Special Range, Panaji vs. M/S Zuari Agro Chemicals Ltd, Vasco

Appeals of the Revenue stands DISMISSED as not maintainable

ITA 14/PAN/2020[2013-14]Status: DisposedITAT Panaji10 Aug 2023AY 2013-14

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Sr

For Appellant: Shri Kalpesh Unadkat for S.No.1For Respondent: Shri N. Shrikanth
Section 143(3)Section 250Section 253(2)

…IN, can have no standing in law, having regard to the provisions of paragraph 4 of the 2019 circular. It is further observed by the Hon’ble High Court that in view of the decision of Hon’ble Supreme Court in the case of ‘K.P. Varghese Vs ITO, Ernakulum (1981) 4 SCC 173 and in the case of ‘Back Office IT Solutions Pvt. Ltd. Vs UOI’ (2021) SCC online Del 2742, the circulars issued by the CBDT binds the Revenue in their administration or implementation, and such circulars cannot be side-stepped causing prejudice to the assessee by bringing to naught the object for which such circulars are issued. 9. In the light of…

JCIT, Special Range, Panaji vs. M/S Zuari Agro Chemicals Ltd, Vasco

Appeals of the Revenue stands DISMISSED as not maintainable

ITA 13/PAN/2020[2012-13]Status: FixedITAT Panaji10 Aug 2023AY 2012-13

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Sr

For Appellant: Shri Kalpesh Unadkat for S.No.1For Respondent: Shri N. Shrikanth
Section 143(3)Section 250Section 253(2)

…IN, can have no standing in law, having regard to the provisions of paragraph 4 of the 2019 circular. It is further observed by the Hon’ble High Court that in view of the decision of Hon’ble Supreme Court in the case of ‘K.P. Varghese Vs ITO, Ernakulum (1981) 4 SCC 173 and in the case of ‘Back Office IT Solutions Pvt. Ltd. Vs UOI’ (2021) SCC online Del 2742, the circulars issued by the CBDT binds the Revenue in their administration or implementation, and such circulars cannot be side-stepped causing prejudice to the assessee by bringing to naught the object for which such circulars are issued. 9. In the light of…

ACIT, Circle-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4973/DEL/2018[2009-10]Status: DisposedITAT Delhi08 Aug 2023AY 2009-10

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

…ect of plugging a loophole – i.e. misusing Section 43B by not actually paying interest but converting interest into a fresh loan, bona fide transactions of actual payments are not meant to be affected. In similar circumstances, in K.P. Varghese v. ITO, (1981) 4 SCC 173, this Court construed Section 52 of the Income Tax Act as applying only to cases where ‘understatement’ is be found – an ‘understatement’ is not to be found in the literal language of Section 52, but was introduced by this Court to streamline the provision in the light of the object sought to be achieved by the said provision. This Court, therefore…

ACIT, Circle-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4972/DEL/2018[2011-12]Status: DisposedITAT Delhi08 Aug 2023AY 2011-12

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

…ect of plugging a loophole – i.e. misusing Section 43B by not actually paying interest but converting interest into a fresh loan, bona fide transactions of actual payments are not meant to be affected. In similar circumstances, in K.P. Varghese v. ITO, (1981) 4 SCC 173, this Court construed Section 52 of the Income Tax Act as applying only to cases where ‘understatement’ is be found – an ‘understatement’ is not to be found in the literal language of Section 52, but was introduced by this Court to streamline the provision in the light of the object sought to be achieved by the said provision. This Court, therefore…

ACIT, Circle-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4971/DEL/2018[2010-11]Status: DisposedITAT Delhi08 Aug 2023AY 2010-11

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

…ect of plugging a loophole – i.e. misusing Section 43B by not actually paying interest but converting interest into a fresh loan, bona fide transactions of actual payments are not meant to be affected. In similar circumstances, in K.P. Varghese v. ITO, (1981) 4 SCC 173, this Court construed Section 52 of the Income Tax Act as applying only to cases where ‘understatement’ is be found – an ‘understatement’ is not to be found in the literal language of Section 52, but was introduced by this Court to streamline the provision in the light of the object sought to be achieved by the said provision. This Court, therefore…

ACIT, Circle-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4970/DEL/2018[2008-09]Status: DisposedITAT Delhi08 Aug 2023AY 2008-09

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

…ect of plugging a loophole – i.e. misusing Section 43B by not actually paying interest but converting interest into a fresh loan, bona fide transactions of actual payments are not meant to be affected. In similar circumstances, in K.P. Varghese v. ITO, (1981) 4 SCC 173, this Court construed Section 52 of the Income Tax Act as applying only to cases where ‘understatement’ is be found – an ‘understatement’ is not to be found in the literal language of Section 52, but was introduced by this Court to streamline the provision in the light of the object sought to be achieved by the said provision. This Court, therefore…

ACIT, Circle-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4969/DEL/2018[2007-08]Status: DisposedITAT Delhi08 Aug 2023AY 2007-08

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

…ect of plugging a loophole – i.e. misusing Section 43B by not actually paying interest but converting interest into a fresh loan, bona fide transactions of actual payments are not meant to be affected. In similar circumstances, in K.P. Varghese v. ITO, (1981) 4 SCC 173, this Court construed Section 52 of the Income Tax Act as applying only to cases where ‘understatement’ is be found – an ‘understatement’ is not to be found in the literal language of Section 52, but was introduced by this Court to streamline the provision in the light of the object sought to be achieved by the said provision. This Court, therefore…

ACIT, Circle-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4968/DEL/2018[2006-07]Status: DisposedITAT Delhi08 Aug 2023AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

…ect of plugging a loophole – i.e. misusing Section 43B by not actually paying interest but converting interest into a fresh loan, bona fide transactions of actual payments are not meant to be affected. In similar circumstances, in K.P. Varghese v. ITO, (1981) 4 SCC 173, this Court construed Section 52 of the Income Tax Act as applying only to cases where ‘understatement’ is be found – an ‘understatement’ is not to be found in the literal language of Section 52, but was introduced by this Court to streamline the provision in the light of the object sought to be achieved by the said provision. This Court, therefore…

Prabhkar Amruta Shillak, Nashik vs. ITO, Ward-1, Malegaon

The appeal stands ALLOWED for the aforestated reasons

ITA 401/PUN/2022[2012-13]Status: DisposedITAT Pune04 Jul 2023AY 2012-13

Bench: Hon’Blw Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 401/Pun/2022 निर्धारण वर्ा / Assessment Year : 2012-13 Prabhakar Amruta Shillak, A/P Jalgaon Malegaon, Nashik – 423 203 Pan: Dbzps4533R . . . . . . . अपीलार्थी / Appellant

For Appellant: Shri Pramod ShingteFor Respondent: Shri M. G. Jasnani
Section 143(3)Section 250Section 69A

…IN, can have no standing in law, having regard to the provisions of paragraph 4 of the 2019 circular. It is further observed by the Hon’ble High Court that in view of the decision of Hon’ble Supreme Court in the case of ‘K.P. Varghese Vs ITO, Ernakulum (1981) 4 SCC 173 and in the case of ‘Back Office IT Solutions Pvt. Ltd. Vs UOI’ (2021) SCC online Del 2742, the circulars issued by the CBDT binds the Revenue in their administration or implementation, and such circulars cannot be side-stepped causing prejudice to the assessee by bringing to naught the object for which such circulars are issued. 9. In the light of…

Smt Prabhavati Balasaheb Kawade L/H of Late Shri Balasheb Bapusaheb Kawade, Pune vs. Income-Tax Officer, Ward 7(1), Pune

The appeal stands DISMISSED as infructuous

ITA 14/PUN/2021[2013-14]Status: DisposedITAT Pune08 Jun 2023AY 2013-14

Bench: Hon’Ble Shri S. S. Viswanethra Ravi & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.14/Pun/2021 धििाारण वर्ा / Assessment Year : 2013-2014 Smt Prabhavati Balasaheb Kawade L/H Of Late Balasheb Bapusaheb Kawade Shah Khandelwal Jain & Associates, Level-3, Riverside Business Bay, Wellesley Rd., Pune-411001 Pan: Dlupk3690C . . . . . . . अपीलार्थी / Appellant बिाम / V/S. Income Tax Officer Ward-7(1), Pune. . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Shri Neelesh Khandelwal Revenue By : Shri M. G. Jasnani सुनवाई की तारीख / Date Of Conclusive Hearing : 08/06/2023 घोषणा की तारीख / Date Of Pronouncement : 08/06/2023 आदेश / Order Per G. D. Padmahshali, Am; By The Present Appeal The Legal Heir Of The Deceased Assessee Challenged The Order Of Commissioner Of Income Tax (Appeals) Pune-5, Pune [For Short “Cit(A)”] Dt. 10/10/2019 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”] Upholding The Order Of

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri M. G. Jasnani
Section 143(3)Section 250

…IN, can have no standing in law, having regard to the provisions of paragraph 4 of the 2019 circular. It is further observed by the Hon’ble High Court that in view of the decision of Hon’ble Supreme Court in the case of ‘K.P. Varghese Vs ITO, Ernakulum (1981) 4 SCC 173 and in the case of ‘Back Office IT Solutions Pvt. Ltd. Vs UOI (2021) SCC online Del 2742, the circulars issued by the CBDT binds the Revenue in their administration or implementation, and such circulars cannot be side-stepped causing prejudice to the assessee by bringing to naught the object for which such circulars are issued. 5. In the light of…

Kimberly Clark India Pvt. Ltd, ( Earlier Known As Kimberly Clark Lever Pvt.Ltd), Pune vs. Deputy Commissioner of Income-Tax, Circle - 14, Pune

The appeal stands ALLOWED

ITA 1950/PUN/2019[2015-16]Status: DisposedITAT Pune01 Jun 2023AY 2015-16

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 1950/Pun/2019 निर्धारण वर्ा / Assessment Year : 2015-16 Kimberly Clark India Pvt. Ltd., (Earlier Known As Kimberly Clark Lever Pvt. Ltd.) Gat No 934-937, Village Sanaswadi Taluka Shirur, Pune – 412208 Pan: Aaack4647E . . . . . . . अपऩलधथी / Appellant बनाम / V/S Dy. Commissioner Of Income Tax, Circle-14, Pune . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri Percy Pardiwalla & Shri Hiten Chande Revenue By : Shri Prashant Gadekar सपिवधई की तधरऩख / Date Of Conclusive Hearing : 12/05/2023 घोर्णध की तधरऩख / Date Of Pronouncement : 12/05/2023 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Of The Assessee For The Assessment Year [For Short ‘Ay’] 2015-16 Is Directed Against Order Of Assessment Passed By The Dy. Commissioner Of Income Tax Circle-14, Pune [For Short ‘Ao’] Dt. 09/10/2019 U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act [For Short ‘The Act’].

For Appellant: Shri Percy Pardiwalla & Shri Hiten ChandeFor Respondent: Shri Prashant Gadekar
Section 119Section 143(3)

…IN, can have no standing in law, having regard to the provisions of paragraph 4 of the 2019 circular. It is further observed by the Hon’ble High Court that in view of the decision of Hon’ble Supreme Court in the case of ‘K.P. Varghese Vs ITO, Ernakulum (1981) 4 SCC 173 and in the case of ‘Back Office IT Solutions Pvt. Ltd. Vs UOI (2021) SCC online ITAT-Pune Page 5 of 7 Kimberly Clark India Pvt. Ltd., ITA No. 427/PUN/2022 A.Y. 2017-18 Del 2742, the circulars issued by the CBDT binds the Revenue in their administration or implementation, and such circulars cannot be side-stepped causing prejudice to the assessee…

Pratap Singh Yadav, Haryana vs. DCIT, Central Circle-7 Delhi, Delhi

In the result, appeal is allowed as indicated above

ITA 1898/DEL/2022[2016-17]Status: DisposedITAT Delhi30 May 2023AY 2016-17

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2016-17 Prtatap Singh Yadav, Versus Dcit, Central Circle 7, 510, Sector 31-32A, Delhi. Gurgaon. Pan: Aahpy8387M (Appellant) (Respondent)

For Appellant: Sh. Ved Jain, Advocate &For Respondent: Sh. Virendra Singh, Sr. DR
Section 139(1)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DLEHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2016-17 Prtatap Singh Yadav, Versus DCIT, Central Circle 7, 510, Sector 31-32A, Delhi. Gurgaon. PAN: AAHPY8387M (Appellant) (Respondent) Assessee by : Sh. Ved Jain, Advocate & Sh. Aman Garg, C.A. Revenue by : Sh. Virendra Singh, Sr. DR Date of hearing : 18.05.2023 Date of pronouncement : 30.05.2023 ORDER PER SAKTIJIT DEY, J.M.: This is an appeal filed by the Assessee against order dated 21.06.2022 of learned Commissioner of Income-tax (Appeals)-24, New De…

ACIT, CC-14, Delhi vs. Rama Pashu Aahar Pvt. Ltd., Delhi

In the result, assessee’s appeal is allowed as indicated above and

ITA 1862/DEL/2021[2017-18]Status: DisposedITAT Delhi30 May 2023AY 2017-18

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2017-18 Rama Pashu Aahar (P) Ltd., Versus Acit, Central Circle 14, C/O Rra Taxindia, D-28, South New Delhi. Extension, Part-1, New Delhi Pan: Aaccr1144B (Appellant) (Respondent) Assessment Year: 2017-18 Acit, Central Circle 14, Versus Rama Pashu Aahar (P) Ltd., New Delhi. C/O Rra Taxindia, D-28, South Extension, Part-1, New Delhi. (Appellant) (Respondent)

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Sh. Pramod Kumar, Sr. DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DLEHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2017-18 Rama Pashu Aahar (P) Ltd., Versus ACIT, Central Circle 14, C/o RRA Taxindia, D-28, South New Delhi. Extension, Part-1, New Delhi PAN: AACCR1144B (Appellant) (Respondent) Assessment Year: 2017-18 ACIT, Central Circle 14, Versus Rama Pashu Aahar (P) Ltd., New Delhi. C/o RRA Taxindia, D-28, South Extension, Part-1, New Delhi. (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate & Sh. Somil Agarwal, Advocate Revenue by : Sh. Pramod Kumar, Sr. D…

Rama Pashu Aahar (P) Ltd., Bulandshahr vs. ACIT, CC-14, New Delhi

In the result, assessee’s appeal is allowed as indicated above and

ITA 1456/DEL/2021[2017-18]Status: DisposedITAT Delhi30 May 2023AY 2017-18

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2017-18 Rama Pashu Aahar (P) Ltd., Versus Acit, Central Circle 14, C/O Rra Taxindia, D-28, South New Delhi. Extension, Part-1, New Delhi Pan: Aaccr1144B (Appellant) (Respondent) Assessment Year: 2017-18 Acit, Central Circle 14, Versus Rama Pashu Aahar (P) Ltd., New Delhi. C/O Rra Taxindia, D-28, South Extension, Part-1, New Delhi. (Appellant) (Respondent)

For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Sh. Pramod Kumar, Sr. DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DLEHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2017-18 Rama Pashu Aahar (P) Ltd., Versus ACIT, Central Circle 14, C/o RRA Taxindia, D-28, South New Delhi. Extension, Part-1, New Delhi PAN: AACCR1144B (Appellant) (Respondent) Assessment Year: 2017-18 ACIT, Central Circle 14, Versus Rama Pashu Aahar (P) Ltd., New Delhi. C/o RRA Taxindia, D-28, South Extension, Part-1, New Delhi. (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate & Sh. Somil Agarwal, Advocate Revenue by : Sh. Pramod Kumar, Sr. D…

Commissioner of Customs Central Excise and Service Tax Hyderabad vs. Ashwani Homeo Pharmacy

C.A. No.-009525 - 2018Supreme Court03 May 2023

Bench: The Commissioner Of Customs & Central Excise ........................ 9 Before The Customs, Excise & Service Tax Appellate Tribunal ............ 18 Rival Submissions .................................................................................... 24 Points For Determination ........................................................................... 31 The Principles In The Cited Decisions ......................................................... 33 Application Of The Principles & Twin Test ................................................ 55 Whether Re-Look At Classification Of The Product In Question Justified ........ 72 Conclusion ................................................................................................ 76

Section 11

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 9525 OF 2018 COMMISSSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, HYDERABAD …APPELLANT VERSUS ASHWANI HOMEO PHARMACY …RESPONDENT JUDGMENT DINESH MAHESHWARI, J. Table of Contents Preliminary and brief outline ....................................................................... 2 The Background: Show-Cause Notice and Reply ...................................... 4 Before the Commissioner of Customs and Central Excise ........................ 9 Before the Customs, E…

Sidda Venkata Surya Prakasa Rao, Ongole vs. Asst. Commissioner of Income Tax, Circle-1, Ongole

In the result, appeal of assessee is allowed

ITA 423/HYD/2020[2015-16]Status: DisposedITAT Hyderabad28 Apr 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri K.A. Sai Prasad, ARFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)Section 263

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 423/Hyd/2020 (निर्धारण वर्ा / Assessment Year: 2015-16) Sidda Venkata Surya Asst. Commissioner Prakasa Rao, Vs. of Income Tax, Ongole Circle-1, [PAN No. AWCPS2564B] Ongole अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri K.A. Sai Prasad, AR रधजस्‍व द्वधरध/Revenue by: Shri Rajendra Kumar, CIT-DR सुिवधई की तधरीख/Date of hearing: 23/03/2023 घोर्णध की तधरीख/Pronounce…