PRAKASH NATH KHANNA vs. COMMNR OF INCOME TAX

delay in filing a return without contumacious conduct and mens rea being established could not make the petitioner liable for prosecution. 6. Petitioner having been subjected to levy of interest under Section 139(1) and also to penalty proceedings under Section 271(1)(a) of the Act, could not further be prosecuted for the same defaults. Per contra, learned counsel

COMMR.OF CUSTOMS,CENTRAL EXERCISE,NOIDA vs. M/S PUNJAB FIBRES LTD.,NOIDA

The appeal is dismissed, but in the circumstances,

Section 110- A(3). 8. The learned counsel strenuously contended that the present case must be considered as one where an accrued right has been affected, because the option to move an application for condonation of delay belatedly filed should be treated as a right. This cannot be accepted. There is a vital difference between an application claiming compensation

COMMR.OF INCOME TAX,SIMLA vs. M/S GREEN WORLD CORPORATION

Appeals are disposed of with the aforementioned directions

condoning the delay admitted the appeal without formulating the substantial questions of law as required under Section 260A. 10 By reason of an order dated 9.1.2006, the High Court entertained the appeal, stating: “Learned Counsel for the appellant states that though CIT, Shimla has locus-standi to file the present appeal, but as an abundant caution appeal may also

M/S TOPMAN EXPORTS vs. COMMR OF INCOME TAX,MUMBAI

Delay condoned. Leave granted in Special Leave Petitions. 2. These are appeals by way of special leave under Article 136 of the Constitution against the judgment and orders of the Bombay High Court holding that the entire amount received by an assessee on sale of the Duty Entitlement Pass Book (for short ‘the DEPB’) represents profit on transfer of DEPB

COMMISSIONER OF INCOME TAX-I, KOLHAPUR vs. M/S CHAPHALKAR BROTHERS PUNE

The appeals are dismissed in terms of the signed

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

13 to and distinguished. What is important for our purpose is the fact that in para 18 of that judgment, the test of whether the receipt of subsidy is capital or revenue is stated as follows:- “If any subsidy is given, the character of the subsidy in the hands of the recipient - whether revenue or capital - will have

COMMISSIONER OF INCOME TAX vs. LAXMAN DAS KHANDELWAL

Bench: HON'BLE THE CHIEF JUSTICE

Delay condoned. Leave granted. 2. These Appeals are directed against the judgment and final order dated 27.04.2018 passed by the High Court1 in Income Tax Appeal No.97 of 2018 and against the order dated 14.09.2018 in Review Petition No.1289 of 2018 arising from said Income Tax Appeal No.97 of 2018. 1 High Court of Madhya Pradesh at Gwalior Digitally signed

COMMNR. OF CENTRAL EXCISE,TIRUCHIRAPALLI vs. M/S. DALMIA CEMENT (BHARAT) LTD

condone delay in appropriate cases is affected in any manner by this clarification made by us. (xii) Section 11-B does provide for the purchaser making the claim for refund provided he is able to establish that he has not passed on the burden to another person. It, therefore, cannot be said that Section 11-B is a device

DIRECTOR OF INCOME TAX(EXEMPN)N.DELHI vs. RAUNAQ EDUCATION FOUNDATION

The appeal is dismissed with

Bench: The Income Tax Commissioner. The Income Tax Commissioner Was Pleased To Dismiss The Appeal By An Order Dated 29Th May, 2005. Being Aggrieved By The Said Order Of Dismissal, The Respondent-Assessee Had Filed An Appeal Before The Income Tax Appellate Tribunal, Delhi Bench “F” At New Delhi. The Said Appeal, Being Ita No.2657/Del/2006, Was Allowed By An Order Dated 09Th March, 2007. Being Aggrieved By The Said Order, The Revenue Had Filed Ita No.150 Of 2008 Before The High Court Of Delhi At 2

Delay condoned. 2) Leave granted. 3) Being aggrieved by an order passed in ITA No.150 of 2008 by the High Court of Delhi at New Delhi, the Revenue has filed this appeal. 4) The facts giving rise to the present appeal in a nutshell are as under: 1 Page 2 JUDGMENT 5) The respondent-assessee is a trust

M/S NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY vs. COMMISSIONER INCOME TAX APPEALS(41)

The appeals are dismissed

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Delay condoned. 2. These appeals have been filed against the common judgment of Delhi High Court dated 16.02.2017 by which the Delhi High Court   has   allowed   the   writ   petitions   filed   by   the   private respondents herein.  The appeals have been filed by New Okhla Industrial   Development   Authority,   Greater   Noida   Industrial Development Authority, Commissioner of Income Tax as well as Income

COMMISSIONER OF CUSTOMS, BANGALORE vs. M/S. N.I. SYSTEMS INDIA P.LTD

Delay condoned. Facts: 2. M/s. N.I. Systems (India) Private Limited (hereinafter referred to as “importer”) is a 100% subsidiary of N.I. Corporation at Austin, Texas, USA. 3. Assessee imports various products from its Holding Company and supplies the same to its customers in India. During the relevant assessment year, the assessee imported various products from their Principal. The products were

M/S DALMIA POWER LTD. vs. THE ASSISTANT COMMISSIONER OF INCOME TAX

Appeals are allowed

Bench: HON'BLE MS. JUSTICE INDU MALHOTRA

condonation of delay under Section 6 119(2)(b) of the Income Tax Act, 1961 read with CBDT Circular No. 9/2015 dated 09.06.2015.  2.13 On   28.12.2018,   the   Department   passed   an Assessment Order u/S. 143(3) of the Income Tax Act, stating that in view of the Scheme of Arrangement and Amalgamation, the notice issued under Section

INDUSTRIAL INFRASTRUCTURE DEVELOPMENT CORPORATION (GWALIOR) M.P. LTD. vs. COMMISSIONER OF INCOME TAX GWALIOR M.P

Bench: HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE

condoned the delay and granted the registration certificate as prayed for by the appellant. In clause 3 of the registration certificate, it was mentioned that the certificate is granted without prejudice to the examination on merits of the claim of exemption after the return is filed. 6. On 27.11.2000, the CIT issued a show cause notice to the appellant stating

COMMISSIONER OF INCOME TAX 5 MUMBAI vs. M/S. ESSAR TELEHOLDINGS LTD. THROUGH ITS MANAGER

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Delay Condoned. Leave granted. 2. This appeal when alongwith several appeals were heard on 16.11.2016, this Court noticed that in batch of cases, four questions have arisen.   The present batch of cases of which Civil   Appeal   No.   2165   is   a   leading   case   relates   only   to Question No.2, which is to the following effect:­ “Whether   sub­section   (2)   and   sub­section   (3

COMMISSIONER OF CENTRAL EXCISE ETC. vs. M/S.AISHWARYA INDUSTRIES THROUGH ITS MANAGING DIRECTOR ETC

Bench: Us.

13 SCC 639, it was held as under:- "33. Therefore, what flows from a reading of the aforementioned decisions is that in the absence of a statutory definition in precise terms; words, entries and items in taxing statutes must be construed in terms of their commercial or trade understanding, or according to their popular meaning. In other words they have

SHARP BUSINESS SYSTEM THR. FINANCE DIRECTOR MR. YOSHIHISA MIZUNO vs. COMMISSIONER OF INCOME TAX-III N.D

The appeals are hereby disposed of in terms of

Bench: HON'BLE MR. JUSTICE MANOJ MISRA

Delay in filing SLP(C) Diary No. 22308/2022 is condoned. Digitally signed by CHETAN ARORA Date: 2025.12.19 17:14:51 IST Reason: Signature Not Verified 2 2. I.A. No. 114870/2022 is allowed. 3. Leave granted in SLP(C) No. 16277/2014, SLP(C) No. 24756/2014, SLP(C) No. 719/2020 and SLP(C) No.__/2025 (arising out of Diary No. 22308/2022). 4. Civil

COMMISSIONER OF SERVICE TAX III MUMBAI vs. M/S VODAFONE INDIA LTD

Appeals are dismissed

Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA

Delay condoned. Leave granted. 1.1 These Civil Appeals have been filed by the Revenue, i.e. the Service Tax Department, being aggrieved by various orders passed by the Customs, Excise and Service Tax Appellate Tribunal (“CESTAT”, for the sake of convenience). 2. The orders passed by CESTAT in all these appeals have been in favour of the respondents-assessees. The CESTAT

COMMISSIONER OF INCOME TAX, DELHI vs. M/S WOODWARD GOVERNOR INDIA P. LTD

Delay condoned. 2. Leave granted. 3. In this batch of civil appeals, the following question arises for determination: (i) Whether, on the facts and circumstances of the case and in law, the additional liability arising on account of fluctuation in the rate of exchange in respect of loans taken for revenue purposes could be allowed as deduction under Section

COMMNR. OF CUSTOMS (GENERAL), N. DELHI vs. GUJARAT PERSTORP ELECTRONICS LTD

The appeals are allowed

Delay was condoned and appeal was admitted. Notice was also issued for interim relief. In the meantime, stay was granted against refund of amount if not already refunded. The interim order was thereafter continued and hearing was expedited. On May 01, 2003, the appeals were placed for hearing before a two Judge Bench and the following order was passed : "Heard