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 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

Nuclear Power Corporation of India Ltd., Mumbai vs. ACIT(OSD) Range 3(2), Mumbai

ITA 114/MUM/2004[1999-2000]Status: DisposedITAT Mumbai29 Nov 2023AY 1999-2000

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation of ACIT, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. PAN NO. AAACN 3154 F Appellant Respondent M/s Nuclear Power Corporation o…

Van Ooord India Pvt. Ltd, Mumbai vs. ACIT Cir 5(3) (2), Mumbai

In the result, appeal of the assessee is dismissed

ITA 1686/MUM/2021[2015-16]Status: DisposedITAT Mumbai09 Nov 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2015-16 Van Oord India Pvt Ltd Acit Circle 5(3)(2) 201, 2Nd Floor, Central Aaykar Bhavan, Mk Road, Vs. Plaza, 166 Cst Road, Mumbai- 400020 Kalina, Mumbai- 400098

For Appellant: Shri. Divesh ChawlaFor Respondent: Shri. Ajay Kumar Sharma & Anil Sant
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2015-16 Van Oord India Pvt Ltd ACIT Circle 5(3)(2) 201, 2nd Floor, Central Aaykar Bhavan, MK Road, Vs. Plaza, 166 CST Road, Mumbai- 400020 Kalina, Mumbai- 400098 PAN No. AAACH 5430 J Appellant Respondent Assessee by : Shri. Divesh Chawla Revenue by : Shri. Ajay Kumar Sharma & Anil Sant Date of Hearing : 16/10/2023 : Date of pronouncement 09/11/2023 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order dated 1608…

Deputy Commissioner of Income Tax 12(2)(2), Mumbai vs. Group M Media (India) Private Limited, Mumbai

In the result the appeal filed by the revenue and cross objection filed by the assessee are stand dismissed

ITA 3087/MUM/2019[2011-12]Status: DisposedITAT Mumbai31 Oct 2023AY 2011-12

Bench: Aby T Varkey & Shri Amarjit Singhco No. 137/Mum/2021 (A.Y. 2011-12) Group M Media (India) Vs. Dcit-12(2)(2) Pvt. Ltd. Room No. 145, 1 St Floor, 8Th Floor, Commerz Aayakar Bhavan, International Business M.K. Road, Park, Oberoi Garden Mumbai-400020 City, Off Western Express Highway, Goregaon (E), Mumbai-400063 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaccm7365H Appellant .. Respondent Dcit-12(2)(2) Vs. Group M Media (India) Room No. 145, 1 St Floor, Pvt. Ltd. Aayakar Bhavan, 8Th Floor, Commerz M.K. Road, International Business Mumbai-400020 Park, Oberoi Garden City, Off Western Express Highway, Goregaon (E), Mumbai-400063 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaccm7365H Appellant .. Respondent Appellant By : Shri. Nikhil Tiwari Respondent By : Shri. Ganesh Rakh Date Of Hearing 27.10.2023 Date Of Pronouncement 31.10 .2023

For Appellant: Shri. Nikhil TiwariFor Respondent: Shri. Ganesh Rakh
Section 143(2)Section 143(3)Section 36(1)(iii)

…cial precedents:  National Thermal Power Co. Ltd. Vs. CIT 229 ITR 383 (SC);  Jute Corporation of India Ltd. 187 ITR 688 (SC); and P a g e | 14 ITA No. 2760, 3087/Mum/2019 & CO 137/Mum/2021 M/s Group Media M (India) Pvt. Ltd.  Ahmedabad Electricity Co. Ltd. 199 ITR 351 (Bom-FB).  Pruthvi Brokers & Shareholders Pvt Ltd (349 ITR 336) (Bom)  Ramco Cements Ltd (373 ITR 146) (Mad)  Mahindra & Mahindra Ltd (30 SOT 374) (Mum SB) 18. Since, additional Ground of appeal filed by the assessee is based on the fact and material available on record, therefore, the additional ground filed on legal issues are admitted after…

Assistant Commissioner of Income Tax, Central Cricle-2(1), Nagpur vs. Shri Sunil Pratap Ahuja, Akols

Appeals of the Revenue are DISMISSED

ITA 87/NAG/2022[2014-15]Status: DisposedITAT Nagpur31 Oct 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…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. 7. We observed that, in order to prevent manual practice of issuance of notice, order, summons, letter or any other correspondence [defined as ‘Communication’] and to maintain proper audit trail of all communication the CBDT in exercise of its power u/s 119 of the Act, vide circular No. 19/2019 dt. 14/08/2019 man…

Assistant Commissioner of Income Tax, Central Cirrle-2(1), Nagpur vs. Shri Ramesh Dayaram Ahuja, Akola

Appeals of the Revenue are DISMISSED

ITA 86/NAG/2022[2014-15]Status: DisposedITAT Nagpur31 Oct 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…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. 7. We observed that, in order to prevent manual practice of issuance of notice, order, summons, letter or any other correspondence [defined as ‘Communication’] and to maintain proper audit trail of all communication the CBDT in exercise of its power u/s 119 of the Act, vide circular No. 19/2019 dt. 14/08/2019 man…

Assistant Commissioner of Income Tax, Central Cirrle-2(1), Nagpur vs. Shri Ramesh Dayaram Ahuja, Akola

Appeals of the Revenue are DISMISSED

ITA 85/NAG/2022[2012-13]Status: DisposedITAT Nagpur31 Oct 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…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. 7. We observed that, in order to prevent manual practice of issuance of notice, order, summons, letter or any other correspondence [defined as ‘Communication’] and to maintain proper audit trail of all communication the CBDT in exercise of its power u/s 119 of the Act, vide circular No. 19/2019 dt. 14/08/2019 man…

Assistant Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Shri Ashish Murlidhar Ahuja, Akola

Appeals of the Revenue are DISMISSED

ITA 84/NAG/2022[2015-16]Status: DisposedITAT Nagpur31 Oct 2023AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…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. 7. We observed that, in order to prevent manual practice of issuance of notice, order, summons, letter or any other correspondence [defined as ‘Communication’] and to maintain proper audit trail of all communication the CBDT in exercise of its power u/s 119 of the Act, vide circular No. 19/2019 dt. 14/08/2019 man…

Assistant Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Shri Ashish Murlidhar Ahuja, Akola

Appeals of the Revenue are DISMISSED

ITA 83/NAG/2022[2014-15]Status: DisposedITAT Nagpur31 Oct 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…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. 7. We observed that, in order to prevent manual practice of issuance of notice, order, summons, letter or any other correspondence [defined as ‘Communication’] and to maintain proper audit trail of all communication the CBDT in exercise of its power u/s 119 of the Act, vide circular No. 19/2019 dt. 14/08/2019 man…

Assistant Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Shri Manish Pratap Ahuja, Akola

Appeals of the Revenue are DISMISSED

ITA 82/NAG/2022[2014-15]Status: DisposedITAT Nagpur31 Oct 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…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. 7. We observed that, in order to prevent manual practice of issuance of notice, order, summons, letter or any other correspondence [defined as ‘Communication’] and to maintain proper audit trail of all communication the CBDT in exercise of its power u/s 119 of the Act, vide circular No. 19/2019 dt. 14/08/2019 man…

Assistant Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Shri Manish Pratap Ahuja, Akola

Appeals of the Revenue are DISMISSED

ITA 81/NAG/2022[2012-13]Status: DisposedITAT Nagpur31 Oct 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…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. 7. We observed that, in order to prevent manual practice of issuance of notice, order, summons, letter or any other correspondence [defined as ‘Communication’] and to maintain proper audit trail of all communication the CBDT in exercise of its power u/s 119 of the Act, vide circular No. 19/2019 dt. 14/08/2019 man…

Assistant Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. M/S. Gupta Metallics & Power Ltd., Nagpur

Appeals of the Revenue are DISMISSED

ITA 80/NAG/2022[2011-12]Status: DisposedITAT Nagpur31 Oct 2023AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…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. 7. We observed that, in order to prevent manual practice of issuance of notice, order, summons, letter or any other correspondence [defined as ‘Communication’] and to maintain proper audit trail of all communication the CBDT in exercise of its power u/s 119 of the Act, vide circular No. 19/2019 dt. 14/08/2019 man…

Seema Mukesh Gupta, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle-2(3), Nagpur

Appeals of the Revenue are DISMISSED

ITA 78/NAG/2022[2007-08]Status: DisposedITAT Nagpur31 Oct 2023AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…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. 7. We observed that, in order to prevent manual practice of issuance of notice, order, summons, letter or any other correspondence [defined as ‘Communication’] and to maintain proper audit trail of all communication the CBDT in exercise of its power u/s 119 of the Act, vide circular No. 19/2019 dt. 14/08/2019 man…

Seema Mukesh Gupta, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle-2(3), Nagpur

Appeals of the Revenue are DISMISSED

ITA 77/NAG/2022[2006-07]Status: DisposedITAT Nagpur31 Oct 2023AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…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. 7. We observed that, in order to prevent manual practice of issuance of notice, order, summons, letter or any other correspondence [defined as ‘Communication’] and to maintain proper audit trail of all communication the CBDT in exercise of its power u/s 119 of the Act, vide circular No. 19/2019 dt. 14/08/2019 man…

Viraj Ballaji Builders, Nagpur vs. Assistant Commissioner of Income Tax, Circle-1(1), Nagpur

Appeals of the Revenue are DISMISSED

ITA 75/NAG/2022[2009-10]Status: DisposedITAT Nagpur31 Oct 2023AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…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. 7. We observed that, in order to prevent manual practice of issuance of notice, order, summons, letter or any other correspondence [defined as ‘Communication’] and to maintain proper audit trail of all communication the CBDT in exercise of its power u/s 119 of the Act, vide circular No. 19/2019 dt. 14/08/2019 man…

Assistant Commissioner of Income Tax, Central Circle -2(1), Nagpur vs. M/S. Gupta Global Resources Pvt. Ltd., Nagpur

Appeals of the Revenue are DISMISSED

ITA 72/NAG/2022[2012-13]Status: DisposedITAT Nagpur31 Oct 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…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. 7. We observed that, in order to prevent manual practice of issuance of notice, order, summons, letter or any other correspondence [defined as ‘Communication’] and to maintain proper audit trail of all communication the CBDT in exercise of its power u/s 119 of the Act, vide circular No. 19/2019 dt. 14/08/2019 man…

Assistant Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. M/S Gupta Global Resources Pvt. Ltd., Nagpur

Appeals of the Revenue are DISMISSED

ITA 71/NAG/2022[2011-12]Status: DisposedITAT Nagpur31 Oct 2023AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…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. 7. We observed that, in order to prevent manual practice of issuance of notice, order, summons, letter or any other correspondence [defined as ‘Communication’] and to maintain proper audit trail of all communication the CBDT in exercise of its power u/s 119 of the Act, vide circular No. 19/2019 dt. 14/08/2019 man…

Assistant Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. M/S Gupta Coal India Pvt. Ltd, Nagpur

Appeals of the Revenue are DISMISSED

ITA 70/NAG/2022[2011-12]Status: DisposedITAT Nagpur31 Oct 2023AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…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. 7. We observed that, in order to prevent manual practice of issuance of notice, order, summons, letter or any other correspondence [defined as ‘Communication’] and to maintain proper audit trail of all communication the CBDT in exercise of its power u/s 119 of the Act, vide circular No. 19/2019 dt. 14/08/2019 man…

Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur vs. L/H Smt. Mayadevi Mohandas Motwani Late Mahesh Mohandas Motwani, Akola

Appeals of the Revenue are DISMISSED

ITA 67/NAG/2022[2018-19]Status: DisposedITAT Nagpur31 Oct 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…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. 7. We observed that, in order to prevent manual practice of issuance of notice, order, summons, letter or any other correspondence [defined as ‘Communication’] and to maintain proper audit trail of all communication the CBDT in exercise of its power u/s 119 of the Act, vide circular No. 19/2019 dt. 14/08/2019 man…

Deputy Commissioner of Income Tax Central Circle-1(3), Nagpur vs. Bharat Traders, Hyderabad

Appeals of the Revenue are DISMISSED

ITA 66/NAG/2022[2017-18]Status: DisposedITAT Nagpur31 Oct 2023AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…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. 7. We observed that, in order to prevent manual practice of issuance of notice, order, summons, letter or any other correspondence [defined as ‘Communication’] and to maintain proper audit trail of all communication the CBDT in exercise of its power u/s 119 of the Act, vide circular No. 19/2019 dt. 14/08/2019 man…

Smt. Vinita M. Gupta, Nagpur vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Nagpur

Appeals of the Revenue are DISMISSED

ITA 65/NAG/2022[2005-06]Status: DisposedITAT Nagpur31 Oct 2023AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…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. 7. We observed that, in order to prevent manual practice of issuance of notice, order, summons, letter or any other correspondence [defined as ‘Communication’] and to maintain proper audit trail of all communication the CBDT in exercise of its power u/s 119 of the Act, vide circular No. 19/2019 dt. 14/08/2019 man…