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“Section 3(31)”

Section References (mined)Section 3Section 3(31)8 judgments

The decision most relied on for Section 3(31) is CIT v. Rai Bahadur Hardutroy Motilal Chamaria (66 ITR 443), cited in 239 judgments on BharatTax.

Leading authorities on Section 3(31)

CIT v. Rai Bahadur Hardutroy Motilal Chamaria
66 ITR 443 · 1967 · Supreme Court
239
citing judgments

The appellate authority cannot enhance an assessment by considering a source of income that was not examined by the Assessing Officer. The scope of appellate power is limited to the subject matter considered by the Assessing Officer.

Ghanashyam Mishra And Sons. v. Edelweiss Asset Reconstruction
126 Taxmann.com 132 · 2021 · Supreme Court
192
citing judgments

Once a resolution plan is approved under Section 31(1) of the IBC, claims not included in the plan are extinguished and cannot be pursued. This applies to statutory dues owed to the government and other authorities.

Bharat Sanchar Nigam Ltd. v. Union of India
282 ITR 273 · 2006 · Supreme Court
136
citing judgments

The rule of consistency requires that in the absence of any change in material facts or law, a different view or decision on an issue cannot be adopted for subsequent assessment years, thus ensuring uniformity in tax assessments.

CIT v. Saravana Spinning Mills Ltd.
293 ITR 201 · 2007 · Supreme Court
109
citing judgments

Expenditure for replacement of machinery parts qualifies as 'current repairs' under Section 31(i) of the Income-tax Act if it does not result in a new asset or substantially enhance the existing asset's life. For Section 31(i), the critical factor is whether the expense constitutes current repairs, making the general revenue vs. capital distinction less relevant for that specific section.

Calcutta in Dawjee Dadabhoy & Co. v. S.P. Jain
31 ITR 872 · 1957 · High Court
103
citing judgments

The phrase 'prejudicial to the interests of the Revenue' under the Income Tax Act includes instances where there is a loss of tax.

RAO SHIV BAHADUR SINGH AND ANOTHER v. STATE OF VINDHYA PRADESH. 31
3 SCC 569 · 1994 · Reported
101
citing judgments

Stringent bail provisions under special legislations like the TADA Act are justified on the presumption that the trial will proceed without undue delay; gross delays for undertrials can invoke the right to personal liberty and speedy trial under Article 21 of the Constitution.

PCIT v. Quest Investment Advisors (P.) Ltd.
409 ITR 545 · 2018 · High Court
84
citing judgments

The Assessing Officer is bound by the rule of consistency and cannot take a contrary or different stand on an issue in a subsequent assessment year if the factual position remains identical to previous years where a deduction was allowed.

Saraswati Industrial Syndicate Ltd. v. CIT
186 ITR 278 · 1990 · Supreme Court
79
citing judgments

Upon amalgamation, the amalgamating company ceases to exist in the eyes of the law. Therefore, any assessment or proceeding initiated against a non-existent amalgamating company is invalid as it is no longer considered a 'person' under the Income-tax Act.

Judgments citing Section 3(31)

Deputy Commissioner of Income-Tax vs. The Jawaharlal Nehru Port Trust, Raigad

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 545/PUN/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

hand submitted that the assessee is a local authority within the meaning of Article 12 of the Constitution of India by virtue of section 3(31) of General Clauses Act, 1897 read with article 367 of the Constitution. The major ports were constituted by the Government of India under ... been held that the Major Port Trusts constituted under the Major Port Trust Act, 1962 are ‘Local Authorities’ within the meaning of section 3(31) of General Clauses Act, 1897: ITA Nos.1153, 1155 & 1154/MUM/2016 i) Official Assignee v/s. Trustees of Port Trust reported in AIR 1936 MAD 789, ii) Workmen

Deputy Commissioner of Income-Tax vs. The Jawaharlal Nehru Port Trust, Raigad

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 544/PUN/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

hand submitted that the assessee is a local authority within the meaning of Article 12 of the Constitution of India by virtue of section 3(31) of General Clauses Act, 1897 read with article 367 of the Constitution. The major ports were constituted by the Government of India under ... been held that the Major Port Trusts constituted under the Major Port Trust Act, 1962 are ‘Local Authorities’ within the meaning of section 3(31) of General Clauses Act, 1897: ITA Nos.1153, 1155 & 1154/MUM/2016 i) Official Assignee v/s. Trustees of Port Trust reported in AIR 1936 MAD 789, ii) Workmen

Deputy Commissioner of Income-Tax vs. The Jawaharlal Nehru Port Trust, Raigad

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 543/PUN/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

hand submitted that the assessee is a local authority within the meaning of Article 12 of the Constitution of India by virtue of section 3(31) of General Clauses Act, 1897 read with article 367 of the Constitution. The major ports were constituted by the Government of India under ... been held that the Major Port Trusts constituted under the Major Port Trust Act, 1962 are ‘Local Authorities’ within the meaning of section 3(31) of General Clauses Act, 1897: ITA Nos.1153, 1155 & 1154/MUM/2016 i) Official Assignee v/s. Trustees of Port Trust reported in AIR 1936 MAD 789, ii) Workmen

Jawahar Lal Nehru Port Trust, Navi Mumbai vs. ACIT Panvel, Panvel

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1155/MUM/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

hand submitted that the assessee is a local authority within the meaning of Article 12 of the Constitution of India by virtue of section 3(31) of General Clauses Act, 1897 read with article 367 of the Constitution. The major ports were constituted by the Government of India under ... been held that the Major Port Trusts constituted under the Major Port Trust Act, 1962 are ‘Local Authorities’ within the meaning of section 3(31) of General Clauses Act, 1897: ITA Nos.1153, 1155 & 1154/MUM/2016 i) Official Assignee v/s. Trustees of Port Trust reported in AIR 1936 MAD 789, ii) Workmen

Jawahar Lal Nehru Port Trust, Navi Mumbai vs. ACIT Panvel, Panvel

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1154/MUM/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

hand submitted that the assessee is a local authority within the meaning of Article 12 of the Constitution of India by virtue of section 3(31) of General Clauses Act, 1897 read with article 367 of the Constitution. The major ports were constituted by the Government of India under ... been held that the Major Port Trusts constituted under the Major Port Trust Act, 1962 are ‘Local Authorities’ within the meaning of section 3(31) of General Clauses Act, 1897: ITA Nos.1153, 1155 & 1154/MUM/2016 i) Official Assignee v/s. Trustees of Port Trust reported in AIR 1936 MAD 789, ii) Workmen

Jawahar Lal Nehru Port Trust, Navi Mumbai vs. ACIT Panvel, Panvel

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1153/MUM/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

hand submitted that the assessee is a local authority within the meaning of Article 12 of the Constitution of India by virtue of section 3(31) of General Clauses Act, 1897 read with article 367 of the Constitution. The major ports were constituted by the Government of India under ... been held that the Major Port Trusts constituted under the Major Port Trust Act, 1962 are ‘Local Authorities’ within the meaning of section 3(31) of General Clauses Act, 1897: ITA Nos.1153, 1155 & 1154/MUM/2016 i) Official Assignee v/s. Trustees of Port Trust reported in AIR 1936 MAD 789, ii) Workmen

Sri Kamanahalli Pilla Reddy Nagesh, Bangalore vs. Income Tax Officer, Ward- 4(3)(5), Bangalore

Accordingly, this ground of the assessee is allowed

ITA 1396/BANG/2019[2014-15]Status: DisposedITAT Bangalore21 Jun 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2014-15 Shri Kamanahalli Pilla Reddy Nagesh, Kamanahalli Village, Kagur The Income Tax Post, Officer, Sarjapura Road, Ward – 4 [3] [5], Anekal Taluk, Bangalore. Vs. Bangalore – 562 125. Pan: Adfpn8365H Appellant Respondent Assessee By : Shri Guruswamy, Itp : Shri V.S. Chakrapani, Cit- Revenue By Dr Date Of Hearing : 01-06-2022 Date Of Pronouncement : 21-06-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Order Dated 28.03.2019 Passed By Ld.Cit(A)-9, Bangalore For A.Y. 2014-15 On The Following Grounds Of Appeal: “1. The Orders Of The Authorities Below In So Far As They Are Against The Appellant, Are Opposed To Law, Equity, Weight Of Evidence, Probabilities, Facts & Circumstances Of The Case. 2. The Learned Cit[A] Is Not Justified In Upholding The Assessment Order Passed U/S. 143[3] Of The Act Despite The Fact That No Valid Notice U/S.143[2] Of The Act Was Served

For Appellant: Shri Guruswamy, ITP
Section 10(1)Section 143Section 2(14)Section 234Section 292BSection 54B

expressions i.e., municipal corporation, notified area committee, town area committee, town committee. The Court has also not considered the scope and ambit of section 3 (31) of the Generdl Clauses Act defining local authority." 8.3.5. At this juncture, we would like to point out that there are two views

Mr K. P. Manjunatha Reddy, Bangalore vs. The Income Tax Officer, Ward 4(3)(2), Bangalore

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

ITA 977/BANG/2019[2014-15]Status: DisposedITAT Bangalore25 Mar 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2014-15

For Appellant: Shri Thirumala Naidu, A.RFor Respondent: Smt. Priyadarshini Mishra, D.R
Section 10(1)Section 143(3)Section 2(14)Section 271(1)(c)

expressions i.e., municipal corporation, notified area committee, town area committee, town committee. The Court has also not considered the scope and ambit of section 3 (31) of the Generdl Clauses Act defining local authority." 8.3.5. At this juncture, we would like to point out that there are two views