Works Ltd v. Union of India: (2000) 2 SCC 536 and Rayala Corporation P. Ltd. v. Director of Enforcement

257 ITR 338Supreme Court of India2002#874 most cited

What is Works Ltd v. Union of India: (2000) 2 SCC 536 and Rayala Corporation P. Ltd. v. Director of Enforcement authority for?

An omission of a statutory provision is distinct from a repeal, and Section 6 of the General Clauses Act does not apply to omissions, meaning that pending proceedings are not saved by this section.

120

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2008 to 2025.

Also referred to as

General Finance Co. · omission vs repeal · Section 6 General Clauses Act · pending proceedings · Section 92BA(i) · Section 263 · Kolhapur Canesugar Works Ltd · Rayala Corporation

Sections most often in play

Section 143(3)Section 144CSection 14ASection 263Section 40A(2)(b)Section 92BASection 92CA

Issues it is cited on

section 2(c)section 92ba(i)section 36(l)section 36(va)section 43b(b)section 92baextension of limitationsection 113section 2(24)(x)employees contribution to pfsection 2(24)specified domestic transaction

Judgments citing Works Ltd v. Union of India: (2000) 2 SCC 536 and Rayala Corporation P. Ltd. v. Director of Enforcement

R.Ramakrishnan, Tirupur vs. DCIT, Bengaluru

In the result, appeal filed by the assessee is allowed for

ITA 513/CHNY/2022[2018-19]Status: DisposedITAT Chennai21 Jul 2022AY 2018-19

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunatha

For Appellant: Mr. AR.V.Sreenivasan, Addl.CITFor Respondent: 21.07.2022
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…on the judgment of a Constitution Bench of the Supreme Court in the case of Kolhapur Canesugar Works Ltd v. Union of India: (2000) 2 SCC 536 and Rayala Corporation P. Ltd v. Director of Enforcement (1969) 2 SCC 412 and General Finance Co. v. Asst. CIT: (2002) 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guahati High Court and relying on earlier decisions of its own Court in CIT v. Assam Tribune: (2002) 253 ITR 93 and CIT v. Bharat Bamboo and Tiber Suppliers: (1996) 219 ITR 212 the Division Bench dismissed the appeal of the Revenue. It transpires that the aforesaid matter was…

M/S Autotech Industries [ India ] Private Limited, Chennai vs. ADIT, CPC, Bengaluru

In the result, appeal filed by the assessee is allowed for

ITA 500/CHNY/2022[2020-21]Status: DisposedITAT Chennai21 Jul 2022AY 2020-21

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunatha

For Appellant: Mr. AR.V.Sreenivasan, Addl.CITFor Respondent: 21.07.2022
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…on the judgment of a Constitution Bench of the Supreme Court in the case of Kolhapur Canesugar Works Ltd v. Union of India: (2000) 2 SCC 536 and Rayala Corporation P. Ltd v. Director of Enforcement (1969) 2 SCC 412 and General Finance Co. v. Asst. CIT: (2002) 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guahati High Court and relying on earlier decisions of its own Court in CIT v. Assam Tribune: (2002) 253 ITR 93 and CIT v. Bharat Bamboo and Tiber Suppliers: (1996) 219 ITR 212 the Division Bench dismissed the appeal of the Revenue. It transpires that the aforesaid matter was…

Airtec Systems, Coimbatore vs. ADIT, Bangalore

In the result, both these appeals filed by the assessee for

ITA 493/CHNY/2022[2019-20]Status: DisposedITAT Chennai21 Jul 2022AY 2019-20

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunatha

For Appellant: Mr. AR.V.Sreenivasan, Addl.CITFor Respondent: 21.07.2022
Section 139(1)Section 143(1)Section 36(1)(va)Section 438

…on the judgment of a Constitution Bench of the Supreme Court in the case of Kolhapur Canesugar Works Ltd v. Union of India: (2000) 2 SCC 536 and Rayala Corporation P. Ltd v. Director of Enforcement (1969) 2 SCC 412 and General Finance Co. v. Asst. CIT: (2002) 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guahati High Court and relying on earlier decisions of its own Court in CIT v. Assam Tribune: (2002) 253 ITR 93 and CIT v. Bharat Bamboo and Tiber Suppliers: (1996) 219 ITR 212 the Division Bench dismissed the appeal of the Revenue. It transpires that the aforesaid matter was…

Airtec Systems, Coimbatore vs. ADIT, Bangalore

In the result, both these appeals filed by the assessee for

ITA 492/CHNY/2022[2018-19]Status: DisposedITAT Chennai21 Jul 2022AY 2018-19

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunatha

For Appellant: Mr. AR.V.Sreenivasan, Addl.CITFor Respondent: 21.07.2022
Section 139(1)Section 143(1)Section 36(1)(va)Section 438

…on the judgment of a Constitution Bench of the Supreme Court in the case of Kolhapur Canesugar Works Ltd v. Union of India: (2000) 2 SCC 536 and Rayala Corporation P. Ltd v. Director of Enforcement (1969) 2 SCC 412 and General Finance Co. v. Asst. CIT: (2002) 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guahati High Court and relying on earlier decisions of its own Court in CIT v. Assam Tribune: (2002) 253 ITR 93 and CIT v. Bharat Bamboo and Tiber Suppliers: (1996) 219 ITR 212 the Division Bench dismissed the appeal of the Revenue. It transpires that the aforesaid matter was…

M/S Rahee Jhajharia E to E Jv, Kolkata vs. ACIT, Circle-33, Kolkata

In the result, appeal of the revenue is dismissed & appeal of the assessee is allowed

ITA 343/KOL/2019[2014-15]Status: DisposedITAT Kolkata12 Jul 2022AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Rajesh Kumar, Hon’Blei.T.A. No. 1125/Kol/2019 Assessment Year: 2014-15 Asstt. Commissioner Of Income Tax, Rahee Jhajharia E To E Jv Flat 1C, 1St Floor Circle-33, Kolkata Vs 4, Ho Chi Minh Sarani Chowringhee Kolkata - 700071 Pan : Aabar5042H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri K.K. Khemka, AdvocateFor Respondent: Shri Gaurav Kananjia, CIT D/R
Section 143(2)Section 143(3)Section 250Section 40A(2)(b)Section 92BSection 92C

…me Court, which were used by the assessee, in the case of Kolhapur Canesugar Works Ltd. V Union of India (2002) 2 SCC 536 and in Royala Corporation P. Ltd. V Director of Enforcement (1969) 2 SCC 412 and in the case of General Finance Co. Vs. Asstt. CIT (2002) 257 ITR 338 (SC) were overruled by the Hon`ble Supreme Court by its subsequent judgments in the case of M/s. Shree Bhagwati Steel Rolling Mills vs. C.I.T. Excise & Others - 2015(326) ELT 209(S.C.), and M/s. Fibre Boards 62 Taxmann.com 135 (S.C.), therefore, the assessee can not use them in his favour. I.T.A. No. 1125/Kol/2019 Assessment Year: 2014-15 I.T.A.…

ACIT, Circle-33, Kolkata vs. M/S Rahee Jhajharia E to E Jv, Kolkata

In the result, appeal of the revenue is dismissed & appeal of the assessee is allowed

ITA 1125/KOL/2019[2014-15]Status: DisposedITAT Kolkata12 Jul 2022AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Rajesh Kumar, Hon’Blei.T.A. No. 1125/Kol/2019 Assessment Year: 2014-15 Asstt. Commissioner Of Income Tax, Rahee Jhajharia E To E Jv Flat 1C, 1St Floor Circle-33, Kolkata Vs 4, Ho Chi Minh Sarani Chowringhee Kolkata - 700071 Pan : Aabar5042H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri K.K. Khemka, AdvocateFor Respondent: Shri Gaurav Kananjia, CIT D/R
Section 143(2)Section 143(3)Section 250Section 40A(2)(b)Section 92BSection 92C

…me Court, which were used by the assessee, in the case of Kolhapur Canesugar Works Ltd. V Union of India (2002) 2 SCC 536 and in Royala Corporation P. Ltd. V Director of Enforcement (1969) 2 SCC 412 and in the case of General Finance Co. Vs. Asstt. CIT (2002) 257 ITR 338 (SC) were overruled by the Hon`ble Supreme Court by its subsequent judgments in the case of M/s. Shree Bhagwati Steel Rolling Mills vs. C.I.T. Excise & Others - 2015(326) ELT 209(S.C.), and M/s. Fibre Boards 62 Taxmann.com 135 (S.C.), therefore, the assessee can not use them in his favour. I.T.A. No. 1125/Kol/2019 Assessment Year: 2014-15 I.T.A.…

Bhupendra Nath Pandey, Varanasi vs. ACIT, R - 03, Varanasi

In the result, appeal filed by the assessee is in ITA No

ITA 31/VNS/2021[2018-2016]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2016

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Bhupendra Nath Pandey Assistant Director Of Income 6-159/27, Kashi Enclave V. Tax (Cpc), Centralized Colony, Pahadiya Sarnath, Processing Center , Varanasi-221007, U.P. Bengaluru-560500 (The Acit, Range-3, Varanasi, U.P.) Pan:Ajfpp1273J (Appellant) (Respondent)

For Appellant: Sh. Deepak K Gujarati, CAFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…the judgment of a Constitution Bench of the Supreme Court in the case of Kolhapur Canesugar Works Ltd. v. Union of India [2000] 2 SCC 536 and Rayala Corporation (P.) Ltd. v. Director of Enforcement [1969] 2 SCC 412 and General Finance Co. v. Asstt.CIT [2002] 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guwahati High Court and relying on earlier decisions of its own Court in CIT v. Assam Tribune [2002] 253 ITR 93 and CIT v. Bharat Bamboo & Timber Suppliers [1996] 219 ITR 212 the Division Bench dismissed the appeal of the revenue. It transpires that the aforesaid matter was ta…

Utkarsh Small Finance Bank Ltd., Varanasi vs. National E-Assessment Centre, Delhi

In the result, appeal filed by the assessee is in ITA No

ITA 29/VNS/2021[2018-2019]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2019

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 M/S. Utkarsh Small Finance National E-Assessment Centre, Bank Limited V. Delhi S-24/1-2, First Floor, Mahavir Nagar, Orderly Bazar, Near Mahavir Mandir, Varanasi- 221001, U.P. Pan:Aabcu9355J (Appellant) (Respondent)

For Appellant: Sh. Nikhil Tiwari, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(2)Section 143(3)Section 144BSection 2(24)(x)Section 36(1)(va)

…the judgment of a Constitution Bench of the Supreme Court in the case of Kolhapur Canesugar Works Ltd. v. Union of India [2000] 2 SCC 536 and Rayala Corporation (P.) Ltd. v. Director of Enforcement [1969] 2 SCC 412 and General Finance Co. v. Asstt.CIT [2002] 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guwahati High Court and relying on earlier decisions of its own Court in CIT v. Assam Tribune [2002] 253 ITR 93 and CIT v. Bharat Bamboo & Timber Suppliers [1996] 219 ITR 212 the Division Bench dismissed the appeal of the revenue. It transpires that the aforesaid matter was ta…

Lawkush Sharma, Sonebhadra vs. Income Tax Officer, Ward - 3 (5), Sonebhadra

In the result, appeal filed by the assessee is in ITA No

ITA 23/VNS/2021[2018-2019]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2019

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Lawkush Sharma Assistant Director Of Income 14-495, V.V. Colony, V. Tax (Cpc), Centralized Shakti Nagar, Sonebhadra- Processing Center , 231222, U.P. Bengaluru-560500 Pan:Artps9822Q (Appellant) (Respondent)

For Appellant: Sh. K.R.Tiwari, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…the judgment of a Constitution Bench of the Supreme Court in the case of Kolhapur Canesugar Works Ltd. v. Union of India [2000] 2 SCC 536 and Rayala Corporation (P.) Ltd. v. Director of Enforcement [1969] 2 SCC 412 and General Finance Co. v. Asstt.CIT [2002] 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guwahati High Court and relying on earlier decisions of its own Court in CIT v. Assam Tribune [2002] 253 ITR 93 and CIT v. Bharat Bamboo & Timber Suppliers [1996] 219 ITR 212 the Division Bench dismissed the appeal of the revenue. It transpires that the aforesaid matter was ta…

M/S Rugs Mart, Varanasi vs. DCIT, Circle - 03, Varanasi

In the result, appeal filed by the assesseeis in ITA No

ITA 21/VNS/2021[2018-2019]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2019

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Rugs Mart Deputy Commissioner Of Barhi Ewada V. Income Tax (Cpc), Centralized District Varanasi-221207 Processing Center , U.P. Bengaluru-560500 (The Dcit , Circle-3, Varanasi, U.P.) Pan:Aalfr4883R (Appellant) (Respondent)

For Appellant: Sh. R.K.N.Jaiswal,AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

…the judgment of a Constitution Bench of the Supreme Court in the case of Kolhapur Canesugar Works Ltd. v. Union of India [2000] 2 SCC 536 and Rayala Corporation (P.) Ltd. v. Director of Enforcement [1969] 2 SCC 412 and General Finance Co. v. Asstt.CIT [2002] 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guwahati High Court and relying on earlier decisions of its own Court in CIT v. Assam Tribune [2002] 253 ITR 93 and CIT v. Bharat Bamboo & Timber Suppliers [1996] 219 ITR 212 the Division Bench dismissed the appeal of the revenue. It transpires that the aforesaid matter was ta…

M/S.Apollo Hospitals Enterprise Limited, Chennai vs. ADIT, CPC, Bengaluru

In the result, appeal filed by the assessee for the

ITA 274/CHNY/2022[2018-19]Status: DisposedITAT Chennai19 May 2022AY 2018-19

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunatha

For Appellant: Mr. G.Johnson, Addl.CITFor Respondent: 13.05.2022
Section 115BSection 115JSection 143(1)Section 36(1)(va)Section 40Section 90

…on the judgment of a Constitution Bench of the Supreme Court in the case of Kolhapur Canesugar Works Ltd v. Union of India: (2000) 2 SCC 536 and Rayala Corporation P. Ltd v. Director of Enforcement (1969) 2 SCC 412 and General Finance Co. v. Asst. CIT: (2002) 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guahati High Court and relying on earlier decisions of its own Court in CIT v. Assam Tribune: (2002) 253 ITR 93 and CIT v. Bharat Bamboo and Tiber Suppliers: (1996) 219 ITR 212 the Division Bench dismissed the appeal of the Revenue. It transpires that the aforesaid matter was…

M/S.Apollo Hospitals Enterprise Limited, Chennai vs. ADIT, CPC, Bangalore

In the result, appeal filed by the assessee for the

ITA 273/CHNY/2022[2019-2020]Status: DisposedITAT Chennai19 May 2022AY 2019-2020

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunatha

For Appellant: Mr. G.Johnson, Addl.CITFor Respondent: 13.05.2022
Section 115BSection 115JSection 143(1)Section 36(1)(va)Section 40Section 90

…on the judgment of a Constitution Bench of the Supreme Court in the case of Kolhapur Canesugar Works Ltd v. Union of India: (2000) 2 SCC 536 and Rayala Corporation P. Ltd v. Director of Enforcement (1969) 2 SCC 412 and General Finance Co. v. Asst. CIT: (2002) 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guahati High Court and relying on earlier decisions of its own Court in CIT v. Assam Tribune: (2002) 253 ITR 93 and CIT v. Bharat Bamboo and Tiber Suppliers: (1996) 219 ITR 212 the Division Bench dismissed the appeal of the Revenue. It transpires that the aforesaid matter was…

Shri Neeraj Maheshwari, Sonebhadra vs. Dy. CIT, (CPC), Bengaluru

In the result, the appeal of the assessee is allowed

ITA 18/ALLD/2021[2018-19]Status: DisposedITAT Allahabad10 May 2022AY 2018-19

Bench: Shri.Vijay Pal Rao & Before Shri. Ramit Kocharassessment Year: 2018-19 Shri Neeraj Maheshwari, V. Shri Amrit Raj Singh, Bijpur Rihand Nagar, Sonebhadra- Dy. Commissioner Of Inco Tax, 2312233, U.P. Cpc Bangalore Pan- Afvpm5660E (Appellant) (Respondent) Appellant By: Sh. A.K. Pandey, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 09.05.2022 Date Of Pronouncement: 10.05.2022 O R D E R

For Appellant: Sh. A.K. Pandey, AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 234BSection 250Section 36Section 36(1)(va)Section 43Section 43B

…the judgment of a Constitution Bench of the Supreme Court in the case of Kolhapur Canesugar Works Ltd. v. Union of India [2000] 2 SCC 536 and Rayala Corporation (P.) Ltd. v. Director of Enforcement [1969] 2 SCC 412 and General Finance Co. v. Asstt. CIT [2002] 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guwahati High Court and relying on earlier decisions of its own Court in CIT v. Assam Tribune [2002] 253 ITR 93 and CIT v. Bharat Bamboo & Timber Suppliers [1996] 219 ITR 212 the Division Bench dismissed the appeal of the revenue. It transpires that the aforesaid matter was ta…

Sunlight Machine Tools, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeals by the assessee are allowed

ITA 47/BANG/2022[2019-20]Status: DisposedITAT Bangalore09 May 2022AY 2019-20

Bench: Shri Chandra Poojari

For Appellant: None eFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…nce Act 2003, which provision has come into force, with effect from April 1, 2004. The reliance placed upon the decision of the apex court in Allied Motors P. Ltd. v. CIT [1997] 224 ITR 677 and also on the decision in General Finance Co. v. CIT (Asst.) [2002] 257 ITR 338 (SC) in respect of applicability of section 43B(b) and also omission of clause (a) or (c) or (d ) or (e) or (B referred to above occurred in the first proviso to section 43B, supports the case of the assessees and also relevant paragraphs extracted from Allied Motor's case [1997] 224 ITR 677 and paragraph 59 referred to supra in this judgment fro…

Sunlight Machine Tools, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeals by the assessee are allowed

ITA 46/BANG/2022[2018-19]Status: DisposedITAT Bangalore09 May 2022AY 2018-19

Bench: Shri Chandra Poojari

For Appellant: None eFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…nce Act 2003, which provision has come into force, with effect from April 1, 2004. The reliance placed upon the decision of the apex court in Allied Motors P. Ltd. v. CIT [1997] 224 ITR 677 and also on the decision in General Finance Co. v. CIT (Asst.) [2002] 257 ITR 338 (SC) in respect of applicability of section 43B(b) and also omission of clause (a) or (c) or (d ) or (e) or (B referred to above occurred in the first proviso to section 43B, supports the case of the assessees and also relevant paragraphs extracted from Allied Motor's case [1997] 224 ITR 677 and paragraph 59 referred to supra in this judgment fro…

Alert Manpower, Bangalore vs. Deputy Commissioner Income Tax, CPC, Bangalore

In the result, the appeals by the assessee are allowed

ITA 36/BANG/2022[2019-20]Status: DisposedITAT Bangalore09 May 2022AY 2019-20

Bench: Shri Chandra Poojari

For Appellant: None eFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…nce Act 2003, which provision has come into force, with effect from April 1, 2004. The reliance placed upon the decision of the apex court in Allied Motors P. Ltd. v. CIT [1997] 224 ITR 677 and also on the decision in General Finance Co. v. CIT (Asst.) [2002] 257 ITR 338 (SC) in respect of applicability of section 43B(b) and also omission of clause (a) or (c) or (d ) or (e) or (B referred to above occurred in the first proviso to section 43B, supports the case of the assessees and also relevant paragraphs extracted from Allied Motor's case [1997] 224 ITR 677 and paragraph 59 referred to supra in this judgment fro…

Alert Manpower, Bangalore vs. Deputy Commissioner Income Tax, CPC, Bangalore

In the result, the appeals by the assessee are allowed

ITA 35/BANG/2022[2018-19]Status: DisposedITAT Bangalore09 May 2022AY 2018-19

Bench: Shri Chandra Poojari

For Appellant: None eFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…nce Act 2003, which provision has come into force, with effect from April 1, 2004. The reliance placed upon the decision of the apex court in Allied Motors P. Ltd. v. CIT [1997] 224 ITR 677 and also on the decision in General Finance Co. v. CIT (Asst.) [2002] 257 ITR 338 (SC) in respect of applicability of section 43B(b) and also omission of clause (a) or (c) or (d ) or (e) or (B referred to above occurred in the first proviso to section 43B, supports the case of the assessees and also relevant paragraphs extracted from Allied Motor's case [1997] 224 ITR 677 and paragraph 59 referred to supra in this judgment fro…

M/S. Futura Digital Color Press, Bengaluru vs. The Deputy Commissioner of Income Tax, Circle-5(2)(1), Bengaluru

In the result, the appeal by the assessee is allowed

ITA 743/BANG/2021[2019-20]Status: DisposedITAT Bangalore09 May 2022AY 2019-20

Bench: Shri Chandra Poojari

For Appellant: Ms. Sunaina Bhatia, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…6 of 8 2003, which provision has come into force, with effect from April 1, 2004. The reliance placed upon the decision of the apex court in Allied Motors P. Ltd. v. CIT [1997] 224 ITR 677 and also on the decision in General Finance Co. v. CIT (Asst.) [2002] 257 ITR 338 (SC) in respect of applicability of section 43B(b) and also omission of clause (a) or (c) or (d ) or (e) or (B referred to above occurred in the first proviso to section 43B, supports the case of the assessees and also relevant paragraphs extracted from Allied Motor's case [1997] 224 ITR 677 and paragraph 59 referred to supra in this judgment fro…

Sri Basavaraj Gunjegai, Bengaluru vs. The Deputy Commissioner of Income Tax, CPC, Bengaluru

In the result, the appeal by the assessee is allowed

ITA 742/BANG/2021[2018-19]Status: DisposedITAT Bangalore09 May 2022AY 2018-19

Bench: Shri Chandra Poojari

For Appellant: Ms. Sunaina Bhatia, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…7 of 9 2003, which provision has come into force, with effect from April 1, 2004. The reliance placed upon the decision of the apex court in Allied Motors P. Ltd. v. CIT [1997] 224 ITR 677 and also on the decision in General Finance Co. v. CIT (Asst.) [2002] 257 ITR 338 (SC) in respect of applicability of section 43B(b) and also omission of clause (a) or (c) or (d ) or (e) or (B referred to above occurred in the first proviso to section 43B, supports the case of the assessees and also relevant paragraphs extracted from Allied Motor's case [1997] 224 ITR 677 and paragraph 59 referred to supra in this judgment fro…

DCIT CC-2(1), Chennai vs. M/S Eversendai Construction Private Limited, Chennai

In the result, the appeal filed by the Revenue is dismissed

ITA 965/CHNY/2020[2017-18]Status: DisposedITAT Chennai05 May 2022AY 2017-18

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.965/Chny/2020 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner Of Vs. M/S. Eversendai Construction Private Limited, No. 1 & 2, The Lords, 5Th Floor, Income Tax, Corporate Circle 2(1), Room No. 511, 5Th Floor, Wanaparthy Jawaharlal Nehru Road, Guindy, Block, No. 121, M.G. Road, Chennai 600 032. Chennai 600 034. [Pan:Aacce2174N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Johnson, Addl. Cit ""थ" की ओर से/Respondent By : Shri S.P. Chidambaram, Advocate सुनवाई की तारीख/ Date Of Hearing : 12.04.2022 घोषणा की तारीख /Date Of Pronouncement : 05.05.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 6, Chennai Dated 09.09.2020 Relevant To The Assessment Year 2017-18. 2. The Appeal Filed By The Revenue Is Delayed By 9 Days In Filing The Appeal Before The Tribunal Due To Outbreak Of Covid-19 Pandemic & Accordingly, The Delay Is Condoned & Admitted The Appeal For Adjudication.

For Appellant: Shri G. Johnson, Addl. CITFor Respondent: Shri S.P. Chidambaram, Advocate
Section 115JSection 139(1)Section 143(1)Section 143(3)Section 2(24)(x)Section 41(1)

…on the judgment of a Constitution Bench of the Supreme Court in the case of Kolhapur Canesugar Works Ltd v. Union of India: (2000) 2 SCC 536 and Rayala Corporation P. Ltd v. Director of Enforcement (1969) 2 SCC 412 and General Finance Co. v. Asst. CIT: (2002) 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guahati High Court and relying on earlier decisions of its own Court in CIT v. Assam Tribune: (2002) 253 ITR 93 and CIT v. Bharat Bamboo and Tiber Suppliers: (1996) 219 ITR 212 the Division Bench dismissed the appeal of the Revenue. It transpires that the aforesaid matter was…