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 367,154 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

Al Kabir Polytecnic, Jamshedpur vs. Deputy Commissioner of Income Tax, Circle-1, Jamshedpur

The appeal of the assessee stands allowed

ITA 59/RAN/2021[2015-16]Status: DisposedITAT Ranchi28 Apr 2023AY 2015-16

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.59/Ran/2021 Assessment Year: 2015-16 Al Kabir Polytechnic..…………..…...…………….................……...…..….. Appellant Kabir Welfare Trust, Kapali Kabir Nagar, Mango, Jamshedpur. [Pan: Aaifa3884A] Vs. Dcit, Circle-1, Jamshedpur...………………..…….……….…………….. Respondent Appearances By: Shri Sharwan Kumar Jha, Adv., Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 01, 2023 Date Of Pronouncing The Order : April 28, 2023 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 26.08.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 12ASection 143(3)Section 148Section 250Section 251Section 254

…ould charge only legitimate taxes from the assessee. Further, the full bench of the Hon’ble Bombay High Court in the cases of “Ahmedabad Electricity Company Ltd. vs. CIT” and “Godavari Sugar Mills Ltd. vs. CIT” by way of a common order dated 30.04.1992 (1993) 199 ITR 351 has observed that the basic purpose of an appeal procedure in an income tax matter is to ascertain the correct tax liability of the assessee in accordance with law. Therefore, at both the 2 I.T.A. No.59/Ran/2021 Assessment Year: 2015-16 Al Kabir Polytechnic stages, either by the Appellate Assistant Commissioner or before the Appellate Tribunal,…

Zydus Healthcare Ltd, Gangtok vs. ACIT, Cir. 3(2), Gangtok

In the result, the appeal of the assessee is allowed

ITA 139/KOL/2021[2014-15]Status: DisposedITAT Kolkata20 Feb 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 139/Kol/2021 Assessment Year: 2014-2015 Zydus Healhcare Limited,……..................Appellant (Successor To Zydus Healthcare Sikkim), 4Th Floor, ‘D’ Wing, Zudus Corporate Park, Scheme No. 63, Survey No. 536, Khoraj (Gandhinagar), Nr. Vaishnodevi Circle, Ahmedabad, Gandhinagar, Gujrat-382481 [Pan: Aaacg1895Q] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Circle-3(2), Gangtok, Sikkim-737101 Appearances By: Shri Ajit Kumar Jain, Ca & Sonal Pandey, A.R., Appeared On Behalf Of The Assessee Shri G. Hukugha Sema, Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : January 18, 2023 Date Of Pronouncing The Order : February 20, 2023 O R D E R

Section 143(3)Section 144CSection 153Section 156Section 271Section 271(1)(c)Section 274

…n following decisions:- (i) National Thermal Power Co. Ltd v CIT [1998] 229 ITR 383 (SC); (ii) Jute Corporation of India Limited v CIT [1991] 187 ITR 688 (SC); (iii)CIT v Nelliappan (S.) [1967] 66 ITR 722 (SC); (iv)Ahemdabad Electricity Co. Ltd. v CIT |1993) 199 ITR 351 (Bom.); (v)Inaroo Ltd. v CIT [1993] 204 ITR 312 (Bom.); 2 Assessment Year: 2014-2015 Zydus Healthcare Limited (vi)Ashok Vardhan Birla v CWT [19941 208 ITR 958 (Bom.); (vii) CIT v Govindram Bros. Pvt. Ltd. [1983] 141 ITR 626 (Bom.). 4. The contention of the assessee for permission to raise additional grounds of appeal is that Scheme of the Inc…

S.S. Oral Hygiene Products P. Ltd ( Now Merged With Colgate Palmolive (I) Ltd), Mumbai vs. DCIT 10(3), Mumbai

In the result, appeals of the assessee are allowed and appeal of the learned

ITA 774/MUM/2013[2008-09]Status: DisposedITAT Mumbai31 Jan 2023AY 2008-09

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm Ss Oral Hygeine Products Private Dcit Cir 3(3) [Now Commissioner Ltd (Now Merged With Colgate – Of Income Tax – 10(3)] Palmolive (India) Ltd Room No. 450, 4 Th Floor, Aayakar Colgate – Palmolive (India) Vs. Bhavan, M.K. Road, Mumbai-400 Limited, Colgate Research Centre, 020 Main Street, Near Hiranandani Gardens, Powai, Mumbai- 400 076 (Appellant) (Respondent)

For Appellant: Shri Madhur Agrawal, ARFor Respondent: Shri

…ot set forth in the memorandum of appeal, and in deciding the appeal the Tribunal is not restricted to the grounds set forth in the memorandum of appeal or taken by leave of the Tribunal. Ahmedabad Electricity Co. Ltd. and Godavari Sugar Mills Ltd. vs. CIT [199 ITR 351 (Bom)] In the aforesaid case, the Hon'ble Bombay High Court at page 369, has observed as under. "We do not find anything in section 254(1) of the Income Tax Act which limits the jurisdiction of the Appellate Tribunal in any manner. For reasons which we have set out earlier, the phrase "pass such order thereon" does not in any way restrict the j…

Ss Oral Hygeine Products P.Ltd (Now Merged With Colgate-Palmolive (India) Ltd), Mumbai vs. DCIT Cir 3(3) ( Now Addl CIT 10(3), Mumbai

In the result, appeals of the assessee are allowed and appeal of the learned

ITA 5677/MUM/2012[2007-08]Status: DisposedITAT Mumbai31 Jan 2023AY 2007-08

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm Ss Oral Hygeine Products Private Dcit Cir 3(3) [Now Commissioner Ltd (Now Merged With Colgate – Of Income Tax – 10(3)] Palmolive (India) Ltd Room No. 450, 4 Th Floor, Aayakar Colgate – Palmolive (India) Vs. Bhavan, M.K. Road, Mumbai-400 Limited, Colgate Research Centre, 020 Main Street, Near Hiranandani Gardens, Powai, Mumbai- 400 076 (Appellant) (Respondent)

For Appellant: Shri Madhur Agrawal, ARFor Respondent: Shri

…ot set forth in the memorandum of appeal, and in deciding the appeal the Tribunal is not restricted to the grounds set forth in the memorandum of appeal or taken by leave of the Tribunal. Ahmedabad Electricity Co. Ltd. and Godavari Sugar Mills Ltd. vs. CIT [199 ITR 351 (Bom)] In the aforesaid case, the Hon'ble Bombay High Court at page 369, has observed as under. "We do not find anything in section 254(1) of the Income Tax Act which limits the jurisdiction of the Appellate Tribunal in any manner. For reasons which we have set out earlier, the phrase "pass such order thereon" does not in any way restrict the j…

DCIT Cir 3(3), Mumbai vs. S.S Oral Hygiene Products P.Ltd, Mumbai

In the result, appeals of the assessee are allowed and appeal of the learned

ITA 5538/MUM/2012[2007-08]Status: DisposedITAT Mumbai31 Jan 2023AY 2007-08

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm Ss Oral Hygeine Products Private Dcit Cir 3(3) [Now Commissioner Ltd (Now Merged With Colgate – Of Income Tax – 10(3)] Palmolive (India) Ltd Room No. 450, 4 Th Floor, Aayakar Colgate – Palmolive (India) Vs. Bhavan, M.K. Road, Mumbai-400 Limited, Colgate Research Centre, 020 Main Street, Near Hiranandani Gardens, Powai, Mumbai- 400 076 (Appellant) (Respondent)

For Appellant: Shri Madhur Agrawal, ARFor Respondent: Shri

…ot set forth in the memorandum of appeal, and in deciding the appeal the Tribunal is not restricted to the grounds set forth in the memorandum of appeal or taken by leave of the Tribunal. Ahmedabad Electricity Co. Ltd. and Godavari Sugar Mills Ltd. vs. CIT [199 ITR 351 (Bom)] In the aforesaid case, the Hon'ble Bombay High Court at page 369, has observed as under. "We do not find anything in section 254(1) of the Income Tax Act which limits the jurisdiction of the Appellate Tribunal in any manner. For reasons which we have set out earlier, the phrase "pass such order thereon" does not in any way restrict the j…

Excel Industries Limited, Mumbai vs. Deputy Commissioner of Income Tax - Central Circle 6(3), Mumbai

The appeal is allowed

ITA 915/MUM/2018[2014-15]Status: DisposedITAT Mumbai09 Jan 2023AY 2014-15

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

For Appellant: Shri Kirit Kamdar, ARFor Respondent: Shri Suresh Periasamy, DR
Section 115JSection 14A

…me Court in case of National Thermal Power Company vs. CIT 229 ITR 383, Jute Excel Industries Ltd. A.Ys. 10-11 to 15-16 Corporation of India Ltd. vs. CIT 187 ITR 688 and Full Bench decision of Hon'ble Bombay High Court in case of Ahmadabad Electricity vs. CIT 199 ITR 351. 09. We find that this is an alternative claim of the assessee, therefore, it is not an additional ground but an alternative claim, it is also connected to ground number 1 and 2 of the appeal of the learned assessing officer, which we will consider at the time of disposal of the ground of appeal of the AO. On 6th November, 2013, assessee raised a…

Excel Industries Limited, Mumbai vs. DCIT - CC- 6(3), Mumbai

The appeal is allowed

ITA 6444/MUM/2018[2015-16]Status: DisposedITAT Mumbai09 Jan 2023AY 2015-16

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

For Appellant: Shri Kirit Kamdar, ARFor Respondent: Shri Suresh Periasamy, DR
Section 115JSection 14A

…me Court in case of National Thermal Power Company vs. CIT 229 ITR 383, Jute Excel Industries Ltd. A.Ys. 10-11 to 15-16 Corporation of India Ltd. vs. CIT 187 ITR 688 and Full Bench decision of Hon'ble Bombay High Court in case of Ahmadabad Electricity vs. CIT 199 ITR 351. 09. We find that this is an alternative claim of the assessee, therefore, it is not an additional ground but an alternative claim, it is also connected to ground number 1 and 2 of the appeal of the learned assessing officer, which we will consider at the time of disposal of the ground of appeal of the AO. On 6th November, 2013, assessee raised a…

Excel Crop Care Limited, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle 6(3), Mumbai

In the result, all 7 appeals pertaining to the assessee are disposed of by partly allowing the appeal is of the assessee and the learned assessing officer for assessment year 2009 – 10, 2010 – 11 a...

ITA 395/MUM/2018[2012-13]Status: DisposedITAT Mumbai09 Jan 2023AY 2012-13

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

For Appellant: Shri Jeet Kamdar, ARFor Respondent: Shri Suresh Periasamy, DR
Section 115JSection 143Section 145ASection 14ASection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 3906/Mum/2015 (Assessment Year 2010-11) ITA No. 395/Mum/2018 (Assessment Year 2012-13) Sumitomo Chemical India ACIT Limited R. No.32(1), GR Floor, Excel Crop Care Ltd. Aaykar Bhavan Vs. 184-187, Excel Estate, M.K. Road, S.V. Rd, Jogeshwari (W), Mumbai-400020 Mumbai-400108 (Appellant) (Respondent) PAN No. AAAC3810D ITA No. 4762/Mum/2015 (Assessment Year 2010-11) Sumitomo Chemical India ACIT Limited R. No.32(1), GR Floor, Excel Crop Care Ltd. Aayakar Bhavan Vs. 184-187, Excel Estate, M.…

Deputy Commissioner of Income Central Circle-6(3), Mumbai vs. M/S.Excel Industries Limited, Mumbai

The appeal is allowed

ITA 5432/MUM/2017[2011-12]Status: DisposedITAT Mumbai09 Jan 2023AY 2011-12

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

For Appellant: Shri Kirit Kamdar, ARFor Respondent: Shri Suresh Periasamy, DR
Section 115JSection 14A

…me Court in case of National Thermal Power Company vs. CIT 229 ITR 383, Jute Excel Industries Ltd. A.Ys. 10-11 to 15-16 Corporation of India Ltd. vs. CIT 187 ITR 688 and Full Bench decision of Hon'ble Bombay High Court in case of Ahmadabad Electricity vs. CIT 199 ITR 351. 09. We find that this is an alternative claim of the assessee, therefore, it is not an additional ground but an alternative claim, it is also connected to ground number 1 and 2 of the appeal of the learned assessing officer, which we will consider at the time of disposal of the ground of appeal of the AO. On 6th November, 2013, assessee raised a…

Deputy Commissioner of Income Central Circle-6(3), Mumbai vs. M/S.Excel Industries Limited, Mumbai

The appeal is allowed

ITA 5431/MUM/2017[2010-11]Status: DisposedITAT Mumbai09 Jan 2023AY 2010-11

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

For Appellant: Shri Kirit Kamdar, ARFor Respondent: Shri Suresh Periasamy, DR
Section 115JSection 14A

…me Court in case of National Thermal Power Company vs. CIT 229 ITR 383, Jute Excel Industries Ltd. A.Ys. 10-11 to 15-16 Corporation of India Ltd. vs. CIT 187 ITR 688 and Full Bench decision of Hon'ble Bombay High Court in case of Ahmadabad Electricity vs. CIT 199 ITR 351. 09. We find that this is an alternative claim of the assessee, therefore, it is not an additional ground but an alternative claim, it is also connected to ground number 1 and 2 of the appeal of the learned assessing officer, which we will consider at the time of disposal of the ground of appeal of the AO. On 6th November, 2013, assessee raised a…

DCIT Cen Cir 6(3), Mumbai vs. Excel Crop Care Ltd, Mumbai

In the result, all 7 appeals pertaining to the assessee are disposed of by partly allowing the appeal is of the assessee and the learned assessing officer for assessment year 2009 – 10, 2010 – 11 a...

ITA 6665/MUM/2016[2011-12]Status: DisposedITAT Mumbai09 Jan 2023AY 2011-12

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

For Appellant: Shri Jeet Kamdar, ARFor Respondent: Shri Suresh Periasamy, DR
Section 115JSection 143Section 145ASection 14ASection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 3906/Mum/2015 (Assessment Year 2010-11) ITA No. 395/Mum/2018 (Assessment Year 2012-13) Sumitomo Chemical India ACIT Limited R. No.32(1), GR Floor, Excel Crop Care Ltd. Aaykar Bhavan Vs. 184-187, Excel Estate, M.K. Road, S.V. Rd, Jogeshwari (W), Mumbai-400020 Mumbai-400108 (Appellant) (Respondent) PAN No. AAAC3810D ITA No. 4762/Mum/2015 (Assessment Year 2010-11) Sumitomo Chemical India ACIT Limited R. No.32(1), GR Floor, Excel Crop Care Ltd. Aayakar Bhavan Vs. 184-187, Excel Estate, M.…

DCIT CC 6(3), Mumbai vs. Excel Crop Care Ltd, Mumbai

In the result, all 7 appeals pertaining to the assessee are disposed of by partly allowing the appeal is of the assessee and the learned assessing officer for assessment year 2009 – 10, 2010 – 11 a...

ITA 4762/MUM/2015[2010-11]Status: DisposedITAT Mumbai09 Jan 2023AY 2010-11

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

For Appellant: Shri Jeet Kamdar, ARFor Respondent: Shri Suresh Periasamy, DR
Section 115JSection 143Section 145ASection 14ASection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 3906/Mum/2015 (Assessment Year 2010-11) ITA No. 395/Mum/2018 (Assessment Year 2012-13) Sumitomo Chemical India ACIT Limited R. No.32(1), GR Floor, Excel Crop Care Ltd. Aaykar Bhavan Vs. 184-187, Excel Estate, M.K. Road, S.V. Rd, Jogeshwari (W), Mumbai-400020 Mumbai-400108 (Appellant) (Respondent) PAN No. AAAC3810D ITA No. 4762/Mum/2015 (Assessment Year 2010-11) Sumitomo Chemical India ACIT Limited R. No.32(1), GR Floor, Excel Crop Care Ltd. Aayakar Bhavan Vs. 184-187, Excel Estate, M.…

Excel Crop Care Ltd, Mumbai vs. Asst CIT Cen Cir 38, Mumbai

In the result, all 7 appeals pertaining to the assessee are disposed of by partly allowing the appeal is of the assessee and the learned assessing officer for assessment year 2009 – 10, 2010 – 11 a...

ITA 3906/MUM/2015[2010-11]Status: DisposedITAT Mumbai09 Jan 2023AY 2010-11

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

For Appellant: Shri Jeet Kamdar, ARFor Respondent: Shri Suresh Periasamy, DR
Section 115JSection 143Section 145ASection 14ASection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 3906/Mum/2015 (Assessment Year 2010-11) ITA No. 395/Mum/2018 (Assessment Year 2012-13) Sumitomo Chemical India ACIT Limited R. No.32(1), GR Floor, Excel Crop Care Ltd. Aaykar Bhavan Vs. 184-187, Excel Estate, M.K. Road, S.V. Rd, Jogeshwari (W), Mumbai-400020 Mumbai-400108 (Appellant) (Respondent) PAN No. AAAC3810D ITA No. 4762/Mum/2015 (Assessment Year 2010-11) Sumitomo Chemical India ACIT Limited R. No.32(1), GR Floor, Excel Crop Care Ltd. Aayakar Bhavan Vs. 184-187, Excel Estate, M.…

ACIT CC 6(3), Mumbai vs. Excel Crop Care Ltd, Mumbai

In the result, all 7 appeals pertaining to the assessee are disposed of by partly allowing the appeal is of the assessee and the learned assessing officer for assessment year 2009 – 10, 2010 – 11 a...

ITA 7140/MUM/2014[2009-10]Status: DisposedITAT Mumbai09 Jan 2023AY 2009-10

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

For Appellant: Shri Jeet Kamdar, ARFor Respondent: Shri Suresh Periasamy, DR
Section 115JSection 143Section 145ASection 14ASection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 3906/Mum/2015 (Assessment Year 2010-11) ITA No. 395/Mum/2018 (Assessment Year 2012-13) Sumitomo Chemical India ACIT Limited R. No.32(1), GR Floor, Excel Crop Care Ltd. Aaykar Bhavan Vs. 184-187, Excel Estate, M.K. Road, S.V. Rd, Jogeshwari (W), Mumbai-400020 Mumbai-400108 (Appellant) (Respondent) PAN No. AAAC3810D ITA No. 4762/Mum/2015 (Assessment Year 2010-11) Sumitomo Chemical India ACIT Limited R. No.32(1), GR Floor, Excel Crop Care Ltd. Aayakar Bhavan Vs. 184-187, Excel Estate, M.…

Astrazeneca Pharma India Limited, Bangalore vs. Deputy Commissioner of Income Tax, Ltu, Circle-1, Bangalore

In the result, the revenue appeal is dismissed and the appeal filed by the assessee is partly allowed

ITA 460/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Nov 2022AY 2011-12

Bench: Smt. Beena Pillai & Ms. Padmavathy S.It(Tp)A No. 460/Bang/2016 (Assessment Year: 2011-12)

For Appellant: Shri Nageswar Rao, AdvFor Respondent: Shri Manjunath Karkihalli, CIT-DR
Section 143(2)Section 143(3)Section 144CSection 144C(11)

…nours to admit the additional ground of appeal. In respect of the above proposition, we rely on the following decisions: • National Thermal Power Co. Ltd. (229 ITR 383) (SC) • Jute Corporation of India Ltd. (187 ITR 688) (SC) • Ahmedabad Electricity Co. Ltd. (199 ITR 351) (Born FB) • M/s Wheels India Ltd (ITA No 251/Mds/2010) dated 14 March 2014 • All Cargo Global Logistics Ltd. vs. DCIT — ITAT Special Bench- ITA No. 5018/Munn/2010 dated 21 May 2012 In view of the above, the Appellant requests your Honours to consider the additional ground of appeal enclosed herewith and decide the same on merits. 57 The addition…

DCIT, Bangalore vs. M/S Astra Zenca Pharma India Ltd., Bangalore

In the result, the revenue appeal is dismissed and the appeal filed by the assessee is partly allowed

ITA 446/BANG/2016[2011-12]Status: DisposedITAT Bangalore30 Nov 2022AY 2011-12

Bench: Smt. Beena Pillai & Ms. Padmavathy S.It(Tp)A No. 460/Bang/2016 (Assessment Year: 2011-12)

For Appellant: Shri Nageswar Rao, AdvFor Respondent: Shri Manjunath Karkihalli, CIT-DR
Section 143(2)Section 143(3)Section 144CSection 144C(11)

…nours to admit the additional ground of appeal. In respect of the above proposition, we rely on the following decisions: • National Thermal Power Co. Ltd. (229 ITR 383) (SC) • Jute Corporation of India Ltd. (187 ITR 688) (SC) • Ahmedabad Electricity Co. Ltd. (199 ITR 351) (Born FB) • M/s Wheels India Ltd (ITA No 251/Mds/2010) dated 14 March 2014 • All Cargo Global Logistics Ltd. vs. DCIT — ITAT Special Bench- ITA No. 5018/Munn/2010 dated 21 May 2012 In view of the above, the Appellant requests your Honours to consider the additional ground of appeal enclosed herewith and decide the same on merits. 57 The addition…

Shantinath Detergents Pvt. Ltd, Kolkata vs. DCIT, CC-3(2), Kolkata

In the result, the captioned appeal of the assessee is allowed

ITA 467/KOL/2021[2014-15]Status: DisposedITAT Kolkata22 Nov 2022AY 2014-15
For Appellant: Shri A.K. Tulsiyan, FCAFor Respondent: Shri Amal Shudhir Kamat, CIT
Section 139(1)Section 153ASection 154Section 250

…liance in this respect can be placed on the decision of Hon’ble Supreme Court in the case of National Thermal Power Company Ltd. vs CIT 229 ITR 383 and the full bench of the Hon’ble Bombay High Court in the case of Ahmedabad Electricity Co. Ltd. vs CIT (1993) 199 ITR 351. In view of the above discussion, we allow the appeal and direct the Assessing Officer to exclude the income from sales tax subsidy received from Govt. of West Bengal which has been inadvertently offered by the assessee for taxation and grant the appropriate relief / refund of the assessee. 8. In the result, the captioned appeal of the assessee i…

Cma Cgm Sa, Mumbai vs. ACIT, (International Taxation)- 2(1)(1), Mumbai

In the result, appeal by assessee is partly allowed

ITA 5998/MUM/2019[2016-17]Status: DisposedITAT Mumbai02 Sept 2022AY 2016-17
For Appellant: S/Shri M.P. Lohia and Nikhil TiwariFor Respondent: S/Shri Miland Chavan and C.T. Mathews
Section 115ASection 143(3)Section 271(1)(c)

…ditional grounds of appeal, the assessee has placed reliance on the following decisions: (a) National Thermal Power Co. Ltd. vs. CIT [1998] 229 ITR 383 (SC); (b) Jute Corporation of India Ltd. [1991] 187 ITR 688 (SC); (c) Ahmedabad Electricity Co. Ltd. [1993] 199 ITR 351 (Bom) (FB); and (d) CIT v. Pruthvi Brokers & Shareholders 349 ITR 336 (Bom HC). The assessee has also filed additional evidences in respect of the issues agitated in the additional grounds of appeal. The additional evidences field by the assessee are: (i) I.T Service agreement dated 25/02/2015 between CMA CGM SA and its Indian Agency. (ii) Addend…

Shree Global Tradefin Ltd, Mumbai vs. CIT, Central Circle 5(1), Mumbai

In the result, appeal is allowed

ITA 511/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Aug 2022AY 2015-16
For Appellant: Sh. Vijay MehtaFor Respondent: Ms. Vrunda Matkarni
Section 119(2)(b)Section 143(3)Section 14A

…law which arises from the facts as found by the authorities below and having a bearing on the tax liability of the assessee. The full bench of the Hon'ble Bombay High Court in the cases of Ahmedabad Electricity Co. Ltd./Godavari Sugar Mills Ltd. v. CIT [1993] 199 ITR 351/66 Taxman 27 (Bom.) has observed that the basic purpose of an appeal procedure in an income tax matter is to ascertain the correct tax liability of the assessee in accordance with law. Therefore, at both the stages, either by the Appellate Assistant Commissioner or before the Appellate Tribunal, the appellate authority can consider the proceeding…

Rajarambapu Patil Ssk Ltd, Sangli vs. Deputy Commissioner of Income-Tax, Circle - 2, Sangli

Appeal is allowed in above terms

ITA 395/PUN/2018[2000-01]Status: DisposedITAT Pune29 Aug 2022AY 2000-01

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.395/Pun/2018 िनधा"रणवष" / Assessment Year : 2000-01 Rajarambapu Patil Ssk Ltd., The Dcit, Circle-2, Sangli. Sakharale, Tal: Walwa, Dist. Vs Sangli – 415414. . Pan: Aaaar 0790 D Appellant/ Assessee Respondent /Revenue Assessee By Prasanna Joshi – Ar Revenue By Shri S P Walimbe – Dr Date Of Hearing 12/08/2022 Date Of Pronouncement 29/08/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2000-01 Is Directed Against The Commissioner Of Income Tax(Appeals)-1, Kolhapur’S Order Dated 27.12.2017 Passed In Appeal No.Sli/413/2006- 07, In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].

Section 143(3)Section 254(1)

…sue could not be allowed to be raised in light of the assessee’s pleadings in this second round of consequential proceedings. 5. We find no merit in the Revenue’s foregoing technical objections. Hon’ble jurisdictional high court’s landmark decision in [1993] 199 ITR 351 (Bom) Ahmedabad Electricity Company Limited Vs. CIT has settled the law long back that the clinching statutory expression in section 254(1) defining contours of this ITA No.395/PUN/2018 for A.Y. 2000-01 (A) Rajarambapu Patil SSK Ltd., tribunal’s jurisdiction “may pass such order as it thinks fit” has to be interpreted in its widest sense. This i…