Ahmedabad Electricity Co. Ltd. v. CIT

199 ITR 351High Court1993#156 most cited

What is Ahmedabad Electricity Co. Ltd. v. CIT authority for?

The primary purpose of income tax proceedings, including appeals, is to ascertain the correct tax liability of the assessee as per law, allowing appellate authorities to consider fresh claims or correct income wrongly declared, as there is no estoppel against law.

441

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

Ahmedabad Electricity Co. Ltd. v. CIT · 199 ITR 351 · section 254 · section 253 · correct tax liability · fresh claim in appeal · appellate authority power · income wrongly declared · no estoppel against law

Also reported as

66 Taxmann 27

Sections most often in play

Section 143(3)Section 148Section 147Section 1961Section 153ASection 139(1)Section 132Section 153C

Issues it is cited on

section 253(2)section 253(1)section 119chief commissionersection 115jsection 254cross objectionfinal assessment ordersection 29section 234bsection 43draft assessment order

Judgments citing Ahmedabad Electricity Co. Ltd. v. CIT

JAGDEEP SINGH DHANOA,UNITED ARAB vs. INCOME TAX OFFICER IT 2(1) (1), MUMBAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1681/MUM/2022[2017-18]Status: DisposedITAT Mumbai17 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarjagdeep Singh Dhanoa Vs. Income Tax Officer, 8202, 23 Marina, Po Pox It (2)(1), Mumbai 73392, Dubai Marina Dubai 1724, 17Th Floor, Air Ar, Foreign, India Building, United Arab Emirates- Nariman Point, 73392 Mumbai - 400021 Pan/Gir No. Aadpd4843R (Applicant) (Respondent) Assessee By None Revenue By Shri Krishna Kumar (Sr. Dr.) Date Of Hearing 03.02.2026 Date Of Pronouncement 17.02.2026 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 26.04.2022 Passed U/S 143(3) R.W.S. 144C Of The Income Tax Act, 1961 (‘The Act’), By The Office Of The Income Tax Officer Ward 2(1) (1), Mumbai For The Assessment Year 2017-18. The Following Grounds Are Reproduced Below:

Section 143(3)Section 234ASection 234B

…e Supreme Court in National Thermal Power Co. Ltd. vs. CIT [1998] 229 ITR 383 (SC) and Jute Corporation of India Ltd. vs. CIT [1991] 187 ITR 688 (SC), as well as by the judgment of the Hon’ble Bombay High Court in Ahmedabad Electricity Co. Ltd. vs. CIT [1993] 199 ITR 351 (Bom.). 7. Accordingly, we admit the additional grounds raised by the assessee. Since adjudication of these grounds requires factual verification, we deem it appropriate to restore the matter to the file of the AO. The Assessing Officer is directed to adjudicate the 6 Jagdeep Singh Dhanoa additional grounds raised by the assessee afresh, in acc…

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. ITO WARD6(1), PUNE

In the result, ITA Nos.154 to 156/PUN/2025 filed by the\nassessee are partly allowed for statistical purposes, ITA\nNo

ITA 157/PUN/2025[2020-21]Status: DisposedITAT Pune22 Dec 2025AY 2020-21
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nPUNE BENCHES “B”, PUNE\nBEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER\nAND SHRI VINAY BHAMORE, JUDICIAL MEMBER\n\nआयकर अपील सं. / ITA Nos.154 to 156/PUN/2025\n Assessment Years : 2016-17 to 2018-19\n\nShriniwas Engineering Auto\nComponents Pvt. Ltd.,\nOffice No.5, Mansara Apartments,\nNear LIC Building,\nShivajinagar, Pune 411016\nMaharashtra\nPAN: AAJCS8944F\nVs.\nACIT, Circle-6,\nPune/\nITO, Ward-6(1),\nPune/\nNFAC, Delhi\nAppellant\nRespondent\n\nआयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and\nITA No.114/PUN/2025\n Assessment Years : 2018-19, 2019-20 and 20…

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. NATIONAL FACELESS APPEAL CENTRE, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 156/PUN/2025[2018-19]Status: DisposedITAT Pune22 Dec 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Vs. ACIT, Circle-6, Components Pvt. Ltd., Pune/ Office No.5, Mansara Apartments, ITO, Ward-6(1), Near LIC Building, Pune/ Shivajinagar, Pune 411016 NFAC, Delhi Maharashtra PAN : AAJCS8944F Appellant Respondent आयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and Assessment Years : 2018-19, 2019-20 and 2020-21 ACIT, Circle-5, Vs. Shriniwas Engineering Auto Pune Compo…

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. ITO WARD 6(1), PUNE

In the result, ITA Nos.154 to 156/PUN/2025 filed by the\nassessee are partly allowed for statistical purposes, ITA\nNo

ITA 155/PUN/2025[2017-198]Status: DisposedITAT Pune22 Dec 2025AY 2017-198
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…{ "clean_text": "सत्यमेव जयते\nIN THE INCOME TAX APPELLATE TRIBUNAL\nPUNE BENCHES “B”, PUNE\nBEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER\nAND SHRI VINAY BHAMORE, JUDICIAL MEMBER\nआयकर अपील सं. / ITA Nos.154 to 156/PUN/2025\n Assessment Years : 2016-17 to 2018-19\nShriniwas Engineering Auto\nComponents Pvt. Ltd.,\nOffice No.5, Mansara Apartments,\nNear LIC Building,\nShivajinagar, Pune 411016\nMaharashtra\nPAN: AAJCS8944F\nVs.\nACIT, Circle-6,\nPune/\nITO, Ward-6(1),\nPune/\nNFAC, Delhi\nAppellant\nRespondent\nआयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and\nITA No.114/PUN/2025\n Assessment Years : 2018-19, 2019-2…

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD,PUNE vs. NATIONAL FACELESS APPEAL CENTRE, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 154/PUN/2025[2016-17]Status: DisposedITAT Pune22 Dec 2025AY 2016-17

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Vs. ACIT, Circle-6, Components Pvt. Ltd., Pune/ Office No.5, Mansara Apartments, ITO, Ward-6(1), Near LIC Building, Pune/ Shivajinagar, Pune 411016 NFAC, Delhi Maharashtra PAN : AAJCS8944F Appellant Respondent आयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and Assessment Years : 2018-19, 2019-20 and 2020-21 ACIT, Circle-5, Vs. Shriniwas Engineering Auto Pune Compo…

SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD.,PUNE vs. ACIT, CIRCLE-5, PUNE, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 1423/PUN/2025[2019-20]Status: DisposedITAT Pune22 Dec 2025AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Vs. ACIT, Circle-6, Components Pvt. Ltd., Pune/ Office No.5, Mansara Apartments, ITO, Ward-6(1), Near LIC Building, Pune/ Shivajinagar, Pune 411016 NFAC, Delhi Maharashtra PAN : AAJCS8944F Appellant Respondent आयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and Assessment Years : 2018-19, 2019-20 and 2020-21 ACIT, Circle-5, Vs. Shriniwas Engineering Auto Pune Compo…

DY. COMMISSIONER OF INCOME-TAX, CIRCLE-5, PUNE vs. SHRINIWAS ENGINEERING AUTO COMPONENTS PVT. LTD., PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 114/PUN/2025[2020]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Vs. ACIT, Circle-6, Components Pvt. Ltd., Pune/ Office No.5, Mansara Apartments, ITO, Ward-6(1), Near LIC Building, Pune/ Shivajinagar, Pune 411016 NFAC, Delhi Maharashtra PAN : AAJCS8944F Appellant Respondent आयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and Assessment Years : 2018-19, 2019-20 and 2020-21 ACIT, Circle-5, Vs. Shriniwas Engineering Auto Pune Compo…

ACIT, CIRCLE-5, PUNE, PUNE vs. SHRINIWAS ENGINEERING AUTO COMPONENTS PRIVATE LIMITED, PUNE

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 1844/PUN/2024[2019]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Vs. ACIT, Circle-6, Components Pvt. Ltd., Pune/ Office No.5, Mansara Apartments, ITO, Ward-6(1), Near LIC Building, Pune/ Shivajinagar, Pune 411016 NFAC, Delhi Maharashtra PAN : AAJCS8944F Appellant Respondent आयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and Assessment Years : 2018-19, 2019-20 and 2020-21 ACIT, Circle-5, Vs. Shriniwas Engineering Auto Pune Compo…

ACIT, PUNE vs. SHRINIWAS ENGINEERING AUTO COMPONENTS PRIVATE LIMITED, PUNE

In the result, ITA Nos.154 to 156/PUN/2025 filed by the\nassessee are partly allowed for statistical purposes, ITA\nNo

ITA 1843/PUN/2024[2018]Status: DisposedITAT Pune22 Dec 2025
Section 2(24)(xviii)Section 43

…{ "clean_text": "सत्यमेव जयते\nIN THE INCOME TAX APPELLATE TRIBUNAL\nPUNE BENCHES “B”, PUNE\nBEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER\nAND SHRI VINAY BHAMORE, JUDICIAL MEMBER\nआयकर अपील सं. / ITA Nos.154 to 156/PUN/2025\n Assessment Years : 2016-17 to 2018-19\nShriniwas Engineering Auto\nComponents Pvt. Ltd.,\nOffice No.5, Mansara Apartments,\nNear LIC Building,\nShivajinagar, Pune 411016\nMaharashtra\nPAN: AAJCS8944F\nVs. ACIT, Circle-6,\nPune/\nITO, Ward-6(1),\nPune/\nNFAC, Delhi\nAppellant\nRespondent\nआयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and\nITA No.114/PUN/2025\n Assessment Years : 2018-19, 2019-20…

M/S GERA DEVELOPMENTS PVT. LTD,PUNE vs. PCIT (CENTRAL), PUNE, PUNE

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

ITA 1053/PUN/2024[2020-21]Status: DisposedITAT Pune09 Dec 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Hari KrishanFor Respondent: Shri Amol Khairnar
Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1053/PUN/2024 Assessment Year : 2020-21 M/s Gera Developments Pvt. Ltd. Vs. PCIT (Central), 200 Gera Plaza, Boat Club Road, Pune Pune-411001, Maharashtra PAN: AAACG6703F Appellant Respondent Appellant by : Shri Hari Krishan Respondent by : Shri Amol Khairnar : Date of hearing 24.09.2025 Date of pronouncement : 09.12.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2…

M/S. RUKMINI EDUCATIONAL CHARITABLE TRUST,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL, BENGALURU

ITA 2108/BANG/2024[2019-2020]Status: DisposedITAT Bangalore04 Nov 2025AY 2019-2020

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Vijaya Mehta, CA & Shri Avinash Mallya, AdvocateFor Respondent: Smt. Srinandini Das CIT(DR)(ITAT), Bengaluru
Section 12Section 12ASection 132Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.2106 to 2109/Bang/2024 Assessment years : 2015-16, 2016-17, 2019-20 & 2022-23 RUKMINI EDUCATIONAL Vs. The Principal Commissioner CHARITABLE TRUST, of Income Tax (Central), No.11, Divyashree Chambers, ’A’ Wing, Bengaluru. O’Shaughnessy Road, Shanthinagar, Bengaluru – 560 025. PAN: AABTR 1107Q APPELLANT RESPONDENT Appellant by : Shri Vijaya Mehta, CA & Shri Avinash Mallya, Advocate Respondent by : Smt. Srinandini Das CIT(DR)(ITAT), Bengaluru. Shri Shivanand…

ARADHANA CO OPERATIVE HOUSING SOCIETY LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX WARD 20(1)(1), MUMBAI

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

ITA 1285/MUM/2025[2018-19]Status: DisposedITAT Mumbai13 Oct 2025AY 2018-19

Bench: Shri Sandeep Gosain

Section 139(1)Section 139(5)Section 143(1)Section 154Section 246ASection 250Section 80P

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER I.T.A. No. 1285/Mum/2025 Assessment Year: 2018-19 Aaradhana Co-operative Vs ITO, Ward 20(1)(1) Housing Society Ltd., Mumbai. Dr. Ambekar Road, Naigaum, Dadar (E), Mumbai. PAN – AAAA1759R (Appellant) (Respondent) Assessee by Shri Keval Gandhi Revenue by Shri Kiran K. Chhatrapati, Sr. DR Date of Hearing 01.09.2025 Date of Pronouncement 13.10.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal has been filed by the assessee challenging the impugned orders dt. 06.12.2024 passed under section 250 of t…

M/S LORGAN LIFESTYLE LTD.,PUNE vs. ITO, WARD14(4), PUNE, PUNE

In the result, appeal of the assessee is allowed as per terms indicated above

ITA 215/PUN/2025[2015-16]Status: DisposedITAT Pune03 Sept 2025AY 2015-16

Bench: Dr.Manish Borad & Ms.Astha Chandra

For Appellant: Shri B S RajpurohitFor Respondent: Shri Amol Khairnar
Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS.ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.215/PUN/2025 Assessment Year : 2015-16 M/s. Lorgan Lifestyle Limited, Vs. ITO, Ward-14(4), Flat No. 6, Raghukul Apartments, Pune Senapati Bapat Road, Govt. Polytechnic S.O, Pune-411016, Maharashtra PAN: AACCL3218Q Appellant Respondent Appellant by : Shri B S Rajpurohit Respondent by : Shri Amol Khairnar Date of hearing : 21.07.2025 Date of pronouncement : 03.09.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at t…

DCIT CC-3(4) MUMBAI, MUMBAI vs. ESSAR PORTS LIMITED, MUMBAI

Appeal are dismissed, being bereft of merit and devoid of substance

ITA 4103/MUM/2025[2012-13]Status: DisposedITAT Mumbai18 Aug 2025AY 2012-13

Bench: Shri Amit Shukla, Hon’Ble & Shri Arun Khodpia, Hon’Bledcit Cc 3(4), Mumbai Essar Ports Limited 11, Keshavrao Khadye Marg 613, Kautilya Bhawan G Clock Mahalaxmi Vs Bkc Bandra, Mumbai – 400034 Mumbai – 400051, Maharastra Maharastra

For Appellant: Shri Tarang MehtaFor Respondent: Shri Ritesh Misra, CIT DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 14ASection 43BSection 92C

…Pvt. Ltd. Vs. Dy. CIT (ITA 3307/Mum/2014, dated 13.12.2017](Mum) In the said case, the Tribunal relying on the judgment of the Hon'ble High Court of Bombay in the case of Ahmedabad Electricity Company Itd. V's. CIT, & Godavari SugarMills Ltd. V's. CIT (1993) 199 ITR 351 (Bom), had observed, that the purpose of an appeal in an income tax matter is to ascertain the correct Tax liability of the assessee in accordance with law. On the basis of its aforesaid observation, the tribunal had observed that as there is no estoppel against law, therefore, income wrongly declared under a wrong notion or under mistaken notion…

BARDC BANK ,BHATKAL vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

The appeal is allowed for statistical purposes

ITA 295/PAN/2024[2014-15]Status: DisposedITAT Panaji14 Aug 2025AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2014-15 Bardc Bank Bhatkal Next To Bsnl Tower, Bhatkal, Uttara Kannada. Pan:Aaaap1731G . . . . . . . Appellant

For Appellant: Mr Ravish Rao [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 143(1)Section 143(3)Section 144Section 147Section 148Section 250Section 80P

…Sugar Mills Pvt. Ltd v CIT’ reported in 124 ITR 482 (MP), and ‘CIT v Western Rolling Mills Pvt. Ltd.’ reported at 156 ITR 54 (Bom) and ‘Jute Corporation of India Ltd. v CIT’ find placed in 187 ITR 688(SC) and ‘Ahmedabad Electricity Co. Ltd. v CIT’ reported in 199 ITR 351(Bom), ergo same stands admitted. However Ld. DR evoked our concurrence to the fact that, since said legal ground not passed through the first appellate proceedings, therefore same also needs to remanded back for its adjudication to the Ld. NFAC along with other issues. 7. The issue of Tribunal’s power to adjudicate the ground raised before it in…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(3), MUMBAI, MUMBAI vs. PHULCHAND EXPORTS PRIVATE LIMITED, MUMBAI

In the result, appeals of the Revenue in ITA No

ITA 3103/MUM/2025[2019-20]Status: DisposedITAT Mumbai04 Aug 2025AY 2019-20
For Appellant: Shri Shankarlal Jain & Shri Satish KumarFor Respondent: Shri R.A Dhyani, (CIT-DR)
Section 132Section 143(3)Section 14ASection 153ASection 36(1)(iii)

…ied on Pruthvi Brokers and Shareholders P LTD 349 ITR 336 BOM holding that “there is no restriction on appellate authorities to consider a fresh claim not made in return. The Hon Court referred to Jute Corpn. Of India 187 ITR 688 SC, Ahmedabad Electricity Ltd 199 ITR 351 (Bom) and NTPC 229 ITR 383 SC where the Apex Court held that purpose of tax proceeding is to determine correct taxable income while the jurisdictional High Court held that a fresh claim can be made in appeal even if not considered by the AO. Hon'ble High Court of Bombay in Dattaray GopalBhotte 150 ITR 460 (Bom) quoted CBDT circular no 14-(x135) o…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 3(3), MUMBAI, MUMBAI vs. PHULCHAND EXPORTS PRIVATE LIMITED, MUMBAI

In the result, appeals of the Revenue in ITA No

ITA 3102/MUM/2025[2018-19]Status: DisposedITAT Mumbai04 Aug 2025AY 2018-19
For Appellant: \nShri Shankarlal Jain & Shri Satish KumarFor Respondent: \nShri R.A Dhyani, (CIT-DR)
Section 132Section 143(3)Section 14ASection 153ASection 36(1)(iii)

…on Pruthvi Brokers and\nShareholders P LTD 349 ITR 336 BOM holding that “there is no\nrestriction on appellate authorities to consider a fresh claim not made in\nreturn. The Hon Court referred to Jute Corpn. Of India 187 ITR 688\nSC, Ahmedabad Electricity Ltd 199 ITR 351 (Bom) and NTPC 229\nITR 383 SC where the Apex Court held that purpose of tax proceeding is to\ndetermine correct taxable income while the jurisdictional High Court held\nthat a fresh claim can be made in appeal even if not considered by the\nAO.Hon'ble High Court of Bombay in Dattaray GopalBhotte 150 ITR\n460 (Bom)quoted CBDT circular no 14-(x135…

PHULCHAND EXPORTS PVT LTD ,MUMBAI vs. ASST. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 3(3), MUMBAI

In the result, appeals of the Revenue in ITA No

ITA 2415/MUM/2025[2018-19]Status: DisposedITAT Mumbai04 Aug 2025AY 2018-19
For Respondent: \nShri Shankarlal Jain & Shri Satish Kumar
Section 132Section 143(3)Section 14ASection 153ASection 36(1)(iii)

…on Pruthvi Brokers and\nShareholders P LTD 349 ITR 336 BOM holding that “there is no\nrestriction on appellate authorities to consider a fresh claim not made in\nreturn. The Hon Court referred to Jute Corpn. Of India 187 ITR 688\nSC, Ahmedabad Electricity Ltd 199 ITR 351 (Bom) and NTPC 229\nITR 383 SC where the Apex Court held that purpose of tax proceeding is to\ndetermine correct taxable income while the jurisdictional High Court held\nthat a fresh claim can be made in appeal even if not considered by the\nAO.Hon'ble High Court of Bombay in Dattaray GopalBhotte 150 ITR\n460 (Bom)quoted CBDT circular no 14-(x135…

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 271/COCH/2021[2014-2015]Status: DisposedITAT Cochin31 Jul 2025AY 2014-2015

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

…f the Hon'ble Bombay High Court in the case of Ultratech Cement Ltd.v. Addl. CIT [2018] 408 ITR 500 wherein it was held as under: - 22. Mr.Agarwal then placed reliance upon the Full Bench decision of this Court in Ahmedabad Electricity Co. Ltd. v. CIT [1993] 199 ITR 351/66 Taxman 27. In the above case, the issue involved was whether an additional ground could be raised before the Tribunal with regard to deductibility of the sums transferred to the contingency reserve and dividend control reserve. During the proceedings before the Assessing Officer for the AY 1962-63 to 1971-72, the appellant - assessee did not c…

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 270/COCH/2021[2016-2017]Status: DisposedITAT Cochin31 Jul 2025AY 2016-2017

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

…f the Hon'ble Bombay High Court in the case of Ultratech Cement Ltd.v. Addl. CIT [2018] 408 ITR 500 wherein it was held as under: - 22. Mr.Agarwal then placed reliance upon the Full Bench decision of this Court in Ahmedabad Electricity Co. Ltd. v. CIT [1993] 199 ITR 351/66 Taxman 27. In the above case, the issue involved was whether an additional ground could be raised before the Tribunal with regard to deductibility of the sums transferred to the contingency reserve and dividend control reserve. During the proceedings before the Assessing Officer for the AY 1962-63 to 1971-72, the appellant - assessee did not c…

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