How many judgments cite Ahmedabad Electricity Co. Ltd. v. CIT?

441 judgments on BharatTax cite Ahmedabad Electricity Co. Ltd. v. CIT (199 ITR 351), spanning 2015 to 2026.

Which sections of the Income Tax Act does Ahmedabad Electricity Co. Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 148, Section 147, Section 1961, Section 153A, Section 139(1).

Ahmedabad Electricity Co. Ltd. v. CIT

199 ITR 351High Court1993#162 most cited

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

Appellate authorities can consider additional grounds for deduction, even if not originally claimed before the Assessing Officer or Appellate Assistant Commissioner, provided the facts are not disputed and it pertains to a legal claim for correct tax liability. This is because the purpose of an appeal is to ascertain the correct tax liability.

441

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

Ahmedabad Electricity Co. Ltd. v. CIT · 199 ITR 351 · Bombay HC · additional grounds · appellate authority · legal claim · ascertain correct tax liability · revenue account deduction

Also reported as

66 Taxmann 27

Sections most often in play

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

Issues it is cited on

section 253(2)section 253(1)section 119 chief commissioner section 115j section 254 cross objection final assessment order section 29 section 234b section 43 draft assessment order

Judgments citing Ahmedabad Electricity Co. Ltd. v. CIT

Karnataka Industrial Area Development Board, Dharwad vs. ITO, Hubli

In the result, the appeal of the assessee is partly allowed for

ITA 1375/BANG/2013[2011-12]Status: DisposedITAT Bangalore23 Sept 2015AY 2011-12

Bench: Smt. Asha Vijayaraghavan & Shri Abraham P George

For Appellant: Shri Ashok Kulkarni, AdvocateFor Respondent: Shri Gnanaprakash, CIT

Section 194Section 194LSection 201Section 201(1)

…fresh investigation into facts apart from looking into the material already on record. Principles for admission of additional grounds have been laid down repeatedly by Courts and we may refer only to few of those decision in 229 ITR 383 (SC), 187 ITR 688(SC) 199 ITR 351 (Bom.FB) 193 ITR 624 (Ker.). Being unaware of the correct position in law and the same has not been brought to my knowledge by my counsels. We may add here that the very additional aground no.3 is only an alternative ground. Hence, it is prayed that the above ground may be entertained and disposed of in accordance with law”. 3. Facts apropos are…