What is Addl. CIT v. J.K. D'Costa authority for?

Debatable issues cannot be rectified under Section 154 of the Income-tax Act, as rectification is limited to mistakes apparent from the record.

How many judgments cite Addl. CIT v. J.K. D'Costa?

57 judgments on BharatTax cite Addl. CIT v. J.K. D'Costa (133 ITR 7), spanning 1989 to 2026.

Which sections of the Income Tax Act does Addl. CIT v. J.K. D'Costa come up under?

It is most often cited in judgments turning on Section 263, Section 271(1)(c), Section 143(3), Section 147, Section 148, Section 270A.

Addl. CIT v. J.K. D'Costa (133 ITR 7)

Suriender Jain, New Delhi vs. Prcit-13, New Delhi

In the result, appeals of the assessee are allowed

ITA 3036/DEL/2018[2009-10]Status: DisposedITAT Delhi12 Mar 2024AY 2009-10

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A Nos.3036 To 3038/Del/2018 िनधा"रणवष"/Assessment Years: 2009-10 To 2011-12 बनाम Suriender Jain, Pr. Cit-13, 133-2-F, Pocket-12, Sector-24, Vs. Room No.901, 9Th Floor, E-2 Block, Rohini, New Delhi. Pan No.Acypj9387K Pratyaksh Kar Bhawan, Minto Road, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 263Section 271(1)(c)Section 273Section 44A

…same, we answer the second question in favour of the assessee and against the Department, but leave the parties to bear their own costs in all the three references.” 4. We also find that the Jurisdictional High Court in the case of Addl. CIT Vs. J K D’costa (133 ITR 7) has been taken a similar view. The Hon’ble High Court held that an assessment cannot be said to be erroneous or prejudicial to the interest of Revenue because of I.T.A.Nos.3036 to 3038/Del/2018 the failure of ITO to record his opinion on leviability of penalty in the assessment order. The Hon’ble High Court further held as under: “Section 263 o…

Sunil Kumar Ahuja, Hyderabad vs. DCIT., Central Circle-1(1), Hyderabad

In the result, both the appeals of the assessee are allowed

ITA 502/HYD/2023[2013-14]Status: DisposedITAT Hyderabad29 Nov 2023AY 2013-14

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

For Appellant: Shri S. Rama Rao, ARFor Respondent: Shri K. Madhusudan, CIT-DR

Section 139Section 143(3)Section 263Section 271(1)(c)

…al power under Section 263 of the Act. The relevant observations recorded therein read thus:- "9. Now adverting to the second limb, it may be noticed that the Delhi High Court in judgment reported in Addl. CIT vs. J.K.D.'Costa (1981) 25 CTR (Del) 224 : (1982) 133 ITR 7 (Del) has held that the CIT cannot pass an order under s. 263 of the Act pertaining to imposition of penalty where the assessment order under s. 143(3) is silent in that respect. The relevant observations recorded are: "It is well established that proceedings for the levy of a penalty whether under s. 271(1)(a) or under s. 273(b) are proceedings in…

Sunil Kumar Ahuja, Hyderabad vs. DCIT., Central Circle-1(1), Hyderabad

In the result, both the appeals of the assessee are allowed

ITA 501/HYD/2023[2010-11]Status: DisposedITAT Hyderabad29 Nov 2023AY 2010-11

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

For Appellant: Shri S. Rama Rao, ARFor Respondent: Shri K. Madhusudan, CIT-DR

Section 139Section 143(3)Section 263Section 271(1)(c)

…al power under Section 263 of the Act. The relevant observations recorded therein read thus:- "9. Now adverting to the second limb, it may be noticed that the Delhi High Court in judgment reported in Addl. CIT vs. J.K.D.'Costa (1981) 25 CTR (Del) 224 : (1982) 133 ITR 7 (Del) has held that the CIT cannot pass an order under s. 263 of the Act pertaining to imposition of penalty where the assessment order under s. 143(3) is silent in that respect. The relevant observations recorded are: "It is well established that proceedings for the levy of a penalty whether under s. 271(1)(a) or under s. 273(b) are proceedings in…

Prakash Davara, Raipur vs. Assistant Coimmissioner of Income Tax, Circle 4(1), Raipur

In the result, appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 177/RPR/2019[2009-10]Status: DisposedITAT Raipur02 Nov 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 177/Rpr/2019 "नधा"रण वष" / Assessment Year : 2009-10 Prakash Davara, 08, Gitanjali Nagar, Shankar Nagar, Raipur (C.G.)-492 001 Pan : Acupd0169K .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Raipur (C.G.)

For Appellant: Shri Praveen Jain, CAFor Respondent: S/shri V.K Singh, CIT-DR &

Section 143(1)Section 143(3)Section 147Section 148Section 154Section 156Section 263Section 271(1)(c)

…nts: (i) CIT Vs. Rakesh Nain Trivedi, ITA No.290 of 2014 dated 29.10.2015 (P & H ) (ii) Easy Transcription & Software (P) Ltd. Vs. CIT, 185 TTJ (Ahd) 504 (iii) CIT Vs. Subhash Kumar Jain (2011) 335 ITR 364 ( P & H) (iv) Addl. CIT Vs. J.K D.’ Costa (1982) 133 ITR 7 (Del) (v) CIT Vs. Sudershan Talkies (1993) 201 ITR 289 (Del) (vi) CIT Vs. Nihal Chand Rekyan (2000) 242 ITR 45 (Del) (vii) CIT Vs. Keshrimal Parasmal (1986) 157 ITR 484 (Raj) (viii) CIT Vs. Linotype & Machinery (1991) 192 ITR 337 ( Cal.) (ix) Surendra Prasad Singh and Ors Vs. CIT (1988) 173 ITR 510 ( Guj.) Referring to the aforesaid judicial…

M/S Eternal Heart Care Centre & Research Institute Pvt. Ltd., 3A, Jagatpura Road, Near Jawahar Circle, Jaipur vs. PCIT, Jaipur-2, Jaipur

In the result, appeal filed by the assessee is allowed

ITA 263/JPR/2023[2018-19]Status: DisposedITAT Jaipur06 Sept 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Yogesh Parwal, CA &For Respondent: Shri James Kurian, CIT-DR

Section 142(1)Section 143(2)Section 143(3)Section 14ASection 263Section 271A

…evisional power under s. 263 of the Act. The relevant observations recorded therein read thus: 9. Now adverting to the second limb, it may be noticed that the Delhi High Court in judgment reported in Addl. CIT vs. J.K. D'Costa (1981) 25 CTR (Del) 224 : (1982) 133 ITR 7 (Del) has held that the CIT cannot pass an order under s. 263 of the Act pertaining to imposition of penalty where the assessment order under s. 143(3) is silent in that respect. The relevant observations recorded are : ‘It is well established that proceedings for the levy of a penalty whether under s. 271(1)(a) or under s. 273(b) are proceedings i…

Sri Aditya Homes Private Limited, Hyderabad vs. ACIT, Central Circle-2(2), Hyderabad

In the result, the appeal of the assessee in ITA

ITA 231/HYD/2023[2017-18]Status: DisposedITAT Hyderabad21 Jul 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Sri A.V. RaghuramFor Respondent: Sri Jeevan Lal Lavidiya, CIT-DR

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 153ASection 263Section 271Section 271(1)Section 271(1)(c)Section 275

…e above issue is divided. The following is the legal position: Judgments in favour of Judgments which are against assessee assessee Judgment of Delhi High Court in Judgment of Allahabad High ACI Vs. JKD Costa reported in Court in CIT Vs. Surenda Prasad (1982) 133 ITR 7 (Del) Agarwal (2005) 275 ITR 113 (All) Judgment of Delhi High Court in Judgment of MP High Court in ACIT Vs. Achal Kumar Jain ACIT Vs. Indian Pharmaceuticals reported in (1983) 142 ITR 606 (1980) 123 ITR 874 (MP) (Del) Judgment of Rajasthan High Judgment of MP High Court in Court in CIT Vs. Keshrimal ACIT Vs. Kantilal Jain (1980) 125 Parasmal repor…

Sri Aditya Homes Private Limited, Hyderabad vs. ACIT, Central Circle-2(2), Hyderabad

In the result, the appeal of the assessee in ITA

ITA 230/HYD/2023[2016-17]Status: DisposedITAT Hyderabad21 Jul 2023AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Sri A.V. RaghuramFor Respondent: Sri Jeevan Lal Lavidiya, CIT-DR

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 153ASection 263Section 271Section 271(1)Section 271(1)(c)Section 275

…e above issue is divided. The following is the legal position: Judgments in favour of Judgments which are against assessee assessee Judgment of Delhi High Court in Judgment of Allahabad High ACI Vs. JKD Costa reported in Court in CIT Vs. Surenda Prasad (1982) 133 ITR 7 (Del) Agarwal (2005) 275 ITR 113 (All) Judgment of Delhi High Court in Judgment of MP High Court in ACIT Vs. Achal Kumar Jain ACIT Vs. Indian Pharmaceuticals reported in (1983) 142 ITR 606 (1980) 123 ITR 874 (MP) (Del) Judgment of Rajasthan High Judgment of MP High Court in Court in CIT Vs. Keshrimal ACIT Vs. Kantilal Jain (1980) 125 Parasmal repor…

Dhankot Filling Station, Gurgaon vs. Pr.CIT, Faridabad

In the result, the appeal of the assessee is allowed

ITA 1030/DEL/2022[2017-18]Status: DisposedITAT Delhi24 Apr 2023AY 2017-18

Bench: Shri C.M.Garg & Shri M. Balaganeshdhankot Filling Station, Vs. Pr. Cit, Sultanpur Road, Village Faridabad Dhankot, Gurgaon, Haryana- 122505 (Appellant) (Respondent) Pan: Aaefd7291A Assessee By : Sh. Sandeep Kumar, Ca Revenue By: Sh. T. James Singson, Cit Dr Date Of Hearing 20/04/2023 Date Of Pronouncement 24/04/2023

For Appellant: Sh. Sandeep Kumar, CAFor Respondent: Sh. T. James Singson, CIT DR

Section 115BSection 143(3)Section 263Section 270ASection 271ASection 275Section 69A

…ction 153A of the Act. 6. It may be noticed that the said issue is no longer res integra. This Court in Commissioner of Income Tax v. Subhash Kumar Jain (2011) 335 ITR 364 agreeing with the view of High Courts of Delhi in Additional CIT v. J.K.D.'Costa (1982) 133 ITR 7 (Del), Commissioner of Income Tax v. Sudershan Talkies (1993) 201 ITR 289 (Del) and Commissioner of Income Tax v. Nihal Chand Rekyan (2000) 242 ITR 45 (Del), Rajasthan in Commissioner of Income Tax v. Keshrimal Parasmal (1986) 157 ITR 484 (Raj), Calcutta in Commissioner of Income Tax v. Linotype & Machinery Ltd. (1991) 192 ITR 337 (Cal) and Gauhati…

Anjis Developers Private Limited, Mumbai vs. Principle CIT-5, Mumbai

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

ITA 959/MUM/2022[2017-18]Status: DisposedITAT Mumbai20 Feb 2023AY 2017-18

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2017-18 Anjis Developers Private Limited, Pcit-5, 2Nd Floor, Soham Apartments, Room No. 515, 5Th Floor, 208, Walkeshwar Road, Teen Vs. Aayakar Bhavan, Mk. Batti, Road, Mumbai-400006. Mumbai-400020. Pan No. Aaaca 6022 H Appellant Respondent : Assessee By S. Sriram/Dinesh Kukreja/Ssnyaknavedie Revenue By : Shri Chetan Kacha, Dr : Date Of Hearing 25/11/2022 Date Of Pronouncement : 20/02/2023

For Respondent: Assessee by S. Sriram/Dinesh

Section 270A

…under section 263 of the Act. While supporting the decision of the Tribunal he relied upon the following decisions: the Tribunal he relied upon the following decisions: the Tribunal he relied upon the following decisions: 1. Adell. CIT v. J.K. D'Costa (19821 133 ITR 7& (Delhi) 1. Adell. CIT v. J.K. D'Costa (19821 133 ITR 7& (Delhi) 1. Adell. CIT v. J.K. D'Costa (19821 133 ITR 7& (Delhi) 2. Addl. CIT v. Achal Addl. CIT v. Achal Kumar Jain [1983] 142 ITR 606 (Delhi) 142 ITR 606 (Delhi) 3. CIT v. Nihal Chand Rekyan (20001 242 ITTR 45 (Delhi). 3. CIT v. Nihal Chand Rekyan (20001 242 ITTR 45 (Delhi). 3. CIT v. Nihal…

Kusegaon Realty Pvt. Ltd, Mumbai vs. PCIT-2, Mumbai

Accordingly appeals of the assessee for both the years are allowed

ITA 1071/MUM/2022[2011-12]Status: DisposedITAT Mumbai29 Dec 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Ms. Nishita MadalaywalaFor Respondent: Ms. Madhu Malti Ghosh, CIT DR

Section 143(3)Section 263Section 271Section 271(1)Section 271(1)(c)Section 37(1)

…t initiation of Kusegoan Realty Pvt. Ltd.; A.Y.2011-12 such proceedings. We are in respectful agreement with that view.” 016. Honourable Rajasthan High Court in case of CIT vs Kesrimal Parasmal by 27 taxman 447 (Rajasthan has held thatIn J.K. D'Costa's case (133 ITR 7 ] (Delhi) it was held that the Commissioner was not entitled to set aside the assessment order passed by the ITO on the ground that there was no mention of initiation of penalty proceedings in the order and that he could not direct the ITO to make fresh assessment to initiate penalty proceedings. The Supreme Court has dismissed the special leave pe…