All Cargo Global Logistic Ltd. v. DCIT

137 ITR 287Income Tax Appellate Tribunal2012#3976 most cited

What is All Cargo Global Logistic Ltd. v. DCIT authority for?

An appellant can raise an additional ground involving legal issues before the Tribunal, provided all the necessary facts are on record. This allows for the determination of the correct taxable income.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,406 Indian tax judgments — from 2017 to 2024.

Also referred to as

All Cargo Global Logistic Ltd · section 153A · section 132 · additional ground · legal issues · facts on record · Tribunal · taxable income

Also reported as

21 Taxmann 429137 ITD 24

Sections most often in play

Section 132Section 142(1)Section 143(2)Section 153ASection 69A

Issues it is cited on

section 2(7)section 120(4)(b)section 120(1)section 2(7a)section 163section 115jasection 120section 156section 16interest under section 234bsection 127book profits

Judgments citing All Cargo Global Logistic Ltd. v. DCIT

Ashok Shah, Muzaffarnagar vs. DCIT, Central Circle, Meerut

In the result, the ITA No

ITA 6493/DEL/2019[2014-15]Status: DisposedITAT Delhi08 Jul 2024AY 2014-15

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Shri Satish Agarwal, CA & MsFor Respondent: Mr. Binod Kumar, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 143ASection 153ASection 69A

…Kabul Chawla (2016) 380 ITR 573 (20151 234 Taxman 300/61 taxmann.com 412 (Delhi). ii) CIT vs. Continental Warehousing Corpn. (Nhava Sheva) Ltd. (2015) 374 ITR 645/232 Taxman 270/58 taxmann.com 78 (Mob). iii) All Cargo Global Logistics ltd. vs. Dy. CIT (2012) 137 ITR 287 (SB) (Mumb.) (Tri). iv) Kusum Gupta vs. DCIT – ITA No. 4873/Del/2009, etc. 6. However, Ld. CIT(A) was not convinced with the Assesssee’s contention and dismissed the Grounds of Appeal by holding as under:- “…5.2 Undersigned has carefully considered the submission and the case laws cited by the appellant. Framing of assessment order u/s. 153A of…

Ashok Shah, Muzaffarnagar vs. DCIT, Central Circle, Meerut

In the result, the ITA No

ITA 6492/DEL/2019[2013-14]Status: DisposedITAT Delhi08 Jul 2024AY 2013-14

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Shri Satish Agarwal, CA & MsFor Respondent: Mr. Binod Kumar, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 143ASection 153ASection 69A

…Kabul Chawla (2016) 380 ITR 573 (20151 234 Taxman 300/61 taxmann.com 412 (Delhi). ii) CIT vs. Continental Warehousing Corpn. (Nhava Sheva) Ltd. (2015) 374 ITR 645/232 Taxman 270/58 taxmann.com 78 (Mob). iii) All Cargo Global Logistics ltd. vs. Dy. CIT (2012) 137 ITR 287 (SB) (Mumb.) (Tri). iv) Kusum Gupta vs. DCIT – ITA No. 4873/Del/2009, etc. 6. However, Ld. CIT(A) was not convinced with the Assesssee’s contention and dismissed the Grounds of Appeal by holding as under:- “…5.2 Undersigned has carefully considered the submission and the case laws cited by the appellant. Framing of assessment order u/s. 153A of…

Ashok Shah, Muzaffarnagar vs. DCIT, Central Circle, Meerut

In the result, the ITA No

ITA 6491/DEL/2019[2012-13]Status: DisposedITAT Delhi08 Jul 2024AY 2012-13

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Shri Satish Agarwal, CA & MsFor Respondent: Mr. Binod Kumar, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 143ASection 153ASection 69A

…Kabul Chawla (2016) 380 ITR 573 (20151 234 Taxman 300/61 taxmann.com 412 (Delhi). ii) CIT vs. Continental Warehousing Corpn. (Nhava Sheva) Ltd. (2015) 374 ITR 645/232 Taxman 270/58 taxmann.com 78 (Mob). iii) All Cargo Global Logistics ltd. vs. Dy. CIT (2012) 137 ITR 287 (SB) (Mumb.) (Tri). iv) Kusum Gupta vs. DCIT – ITA No. 4873/Del/2009, etc. 6. However, Ld. CIT(A) was not convinced with the Assesssee’s contention and dismissed the Grounds of Appeal by holding as under:- “…5.2 Undersigned has carefully considered the submission and the case laws cited by the appellant. Framing of assessment order u/s. 153A of…

Ashok Shah, Muzaffarnagar vs. DCIT, Central Circle, Meerut

In the result, the ITA No

ITA 6490/DEL/2019[2011-12]Status: DisposedITAT Delhi08 Jul 2024AY 2011-12

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Shri Satish Agarwal, CA & MsFor Respondent: Mr. Binod Kumar, CIT(DR)
Section 132Section 142(1)Section 143(2)Section 143ASection 153ASection 69A

…Kabul Chawla (2016) 380 ITR 573 (20151 234 Taxman 300/61 taxmann.com 412 (Delhi). ii) CIT vs. Continental Warehousing Corpn. (Nhava Sheva) Ltd. (2015) 374 ITR 645/232 Taxman 270/58 taxmann.com 78 (Mob). iii) All Cargo Global Logistics ltd. vs. Dy. CIT (2012) 137 ITR 287 (SB) (Mumb.) (Tri). iv) Kusum Gupta vs. DCIT – ITA No. 4873/Del/2009, etc. 6. However, Ld. CIT(A) was not convinced with the Assesssee’s contention and dismissed the Grounds of Appeal by holding as under:- “…5.2 Undersigned has carefully considered the submission and the case laws cited by the appellant. Framing of assessment order u/s. 153A of…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl CIT RG 3(2), Mumbai

ITA 3553/MUM/2011[2006-07]Status: DisposedITAT Mumbai29 Nov 2023AY 2006-07

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

…ook) and IT 722 (Pg No. 25 to 27 of Caselaw Paper book) and Special Bench order of the Tribunal in the case of All Special Bench order of the Tribunal in the case of All Special Bench order of the Tribunal in the case of All Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) (Pg No. 28 to 47 of Caselaw Paper book) to (Pg No. 28 to 47 of Caselaw Paper book) to urge that an appellant can raise an additional ground raising an appellant can raise an additional ground raising an appellant can raise an additional groun…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl CIT RG 3(2), Mumbai

ITA 2452/MUM/2011[2005-06]Status: DisposedITAT Mumbai29 Nov 2023AY 2005-06

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

…ook) and IT 722 (Pg No. 25 to 27 of Caselaw Paper book) and Special Bench order of the Tribunal in the case of All Special Bench order of the Tribunal in the case of All Special Bench order of the Tribunal in the case of All Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) (Pg No. 28 to 47 of Caselaw Paper book) to (Pg No. 28 to 47 of Caselaw Paper book) to urge that an appellant can raise an additional ground raising an appellant can raise an additional ground raising an appellant can raise an additional groun…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

ITA 3867/MUM/2008[2001-2002]Status: DisposedITAT Mumbai29 Nov 2023AY 2001-2002

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

…ook) and IT 722 (Pg No. 25 to 27 of Caselaw Paper book) and Special Bench order of the Tribunal in the case of All Special Bench order of the Tribunal in the case of All Special Bench order of the Tribunal in the case of All Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) (Pg No. 28 to 47 of Caselaw Paper book) to (Pg No. 28 to 47 of Caselaw Paper book) to urge that an appellant can raise an additional ground raising an appellant can raise an additional ground raising an appellant can raise an additional groun…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

ITA 4745/MUM/2007[2004-2005]Status: DisposedITAT Mumbai29 Nov 2023AY 2004-2005

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

…ook) and IT 722 (Pg No. 25 to 27 of Caselaw Paper book) and Special Bench order of the Tribunal in the case of All Special Bench order of the Tribunal in the case of All Special Bench order of the Tribunal in the case of All Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) (Pg No. 28 to 47 of Caselaw Paper book) to (Pg No. 28 to 47 of Caselaw Paper book) to urge that an appellant can raise an additional ground raising an appellant can raise an additional ground raising an appellant can raise an additional groun…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

ITA 4744/MUM/2007[2003-2004]Status: DisposedITAT Mumbai29 Nov 2023AY 2003-2004

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

…ook) and IT 722 (Pg No. 25 to 27 of Caselaw Paper book) and Special Bench order of the Tribunal in the case of All Special Bench order of the Tribunal in the case of All Special Bench order of the Tribunal in the case of All Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) (Pg No. 28 to 47 of Caselaw Paper book) to (Pg No. 28 to 47 of Caselaw Paper book) to urge that an appellant can raise an additional ground raising an appellant can raise an additional ground raising an appellant can raise an additional groun…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

ITA 4743/MUM/2007[2002-2003]Status: DisposedITAT Mumbai29 Nov 2023AY 2002-2003

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

…ook) and IT 722 (Pg No. 25 to 27 of Caselaw Paper book) and Special Bench order of the Tribunal in the case of All Special Bench order of the Tribunal in the case of All Special Bench order of the Tribunal in the case of All Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) (Pg No. 28 to 47 of Caselaw Paper book) to (Pg No. 28 to 47 of Caselaw Paper book) to urge that an appellant can raise an additional ground raising an appellant can raise an additional ground raising an appellant can raise an additional groun…

The Dy CIT 3(2), Mumbai vs. M/S. Nuclear Power Corporation of India Ltd, Mumbai

ITA 4603/MUM/2007[2004-2005]Status: DisposedITAT Mumbai29 Nov 2023AY 2004-2005

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

…ook) and IT 722 (Pg No. 25 to 27 of Caselaw Paper book) and Special Bench order of the Tribunal in the case of All Special Bench order of the Tribunal in the case of All Special Bench order of the Tribunal in the case of All Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) (Pg No. 28 to 47 of Caselaw Paper book) to (Pg No. 28 to 47 of Caselaw Paper book) to urge that an appellant can raise an additional ground raising an appellant can raise an additional ground raising an appellant can raise an additional groun…

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

ITA 4413/MUM/2004[2000-01]Status: DisposedITAT Mumbai29 Nov 2023AY 2000-01

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

…ook) and IT 722 (Pg No. 25 to 27 of Caselaw Paper book) and Special Bench order of the Tribunal in the case of All Special Bench order of the Tribunal in the case of All Special Bench order of the Tribunal in the case of All Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) (Pg No. 28 to 47 of Caselaw Paper book) to (Pg No. 28 to 47 of Caselaw Paper book) to urge that an appellant can raise an additional ground raising an appellant can raise an additional ground raising an appellant can raise an additional groun…

Nuclear Power Corporation of India Ltd., Mumbai vs. Addl.Commr.of Income Tax, Spl. RG.32, Mumbai

ITA 202/MUM/2004[98-99]Status: DisposedITAT Mumbai29 Nov 2023

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

…ook) and IT 722 (Pg No. 25 to 27 of Caselaw Paper book) and Special Bench order of the Tribunal in the case of All Special Bench order of the Tribunal in the case of All Special Bench order of the Tribunal in the case of All Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) (Pg No. 28 to 47 of Caselaw Paper book) to (Pg No. 28 to 47 of Caselaw Paper book) to urge that an appellant can raise an additional ground raising an appellant can raise an additional ground raising an appellant can raise an additional groun…

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

…ook) and IT 722 (Pg No. 25 to 27 of Caselaw Paper book) and Special Bench order of the Tribunal in the case of All Special Bench order of the Tribunal in the case of All Special Bench order of the Tribunal in the case of All Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) Cargo Global Logistic Ltd Vs DCIT (21 Taxmann 429) (Pg No. 28 to 47 of Caselaw Paper book) to (Pg No. 28 to 47 of Caselaw Paper book) to urge that an appellant can raise an additional ground raising an appellant can raise an additional ground raising an appellant can raise an additional groun…

Hindustan Steelworks Construction Limited, Kolkata vs. ITO, Ward - 12(1), Kolkata

Appeal is allowed in above terms

ITA 1209/KOL/2018[2007-08]Status: DisposedITAT Kolkata12 Jun 2020AY 2007-08

Bench: Shri P.M. Jagtap, V.P & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A No.1209/Kol/2018 ("नधा"रण वष" / Assessment Year: 2007-08) Hindustan Steelworks Construction Vs. Ito, Ward-12(1), Kolkata Ltd. 5/1, Commissionrate Road, (Hastings) Kolkata – 700022(W.B) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaach9524R (Appellant) .. (Respondent) Appellant By : Shri S.M. Surana, Adv./H.V. Bhardwaj, Fca/Swaraj Kr., Fca Respondent By : Smt. Ranu Biswas Meena, Dr सुनवाईक"तार"ख/ Date Of Hearing : 13/02/2020 घोषणाक"तार"ख/Date Of Pronouncement : 12/06/2020 आदेश / O R D E R Per Shri S. S. Godara: This Assessee’S Appeal For Assessment Year 2007-08 Arises Against The Commissioner Of Income Tax (A) - 4, Kolkata Dated 01.03.2018 Passed In Case No.1999/Cit(A)-4/2014-15/Kol Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. For The Reasons Stated In Assessee’S Petition Dated 01.06.2018 & On Account Of No Objection From Department Side, We Condone Four Days’ Delay In Filing Of The Instant Appeal. 3. It Transpires At The Outset That The Assessee Has Raised An Additional Ground Challenging Validity Of Reopening Initiated U/S 148/147 Of The Act. A Very Strong Objection Has Come From The Revenue Side That This Additional Ground Does Not Deserve To Be Admitted At Second Appellate Stage. We Find No Merit In Revenue’S

For Appellant: Shri S.M. Surana, Adv./H.V. Bhardwaj, FCA/Swaraj Kr., FCAFor Respondent: Smt. Ranu Biswas Meena, DR
Section 143(3)Section 148Section 28

…I.T.A No.1209/Kol/2018 Hindustan Steelworks Construction Ltd. instant technical objection in view of hon’ble apex court’s landmark decision in National Thermal Power Corporation 229 ITR 383(SC) as considered in All Cargo Global Logistic Ltd. vs. DCIT (2012) 137 ITD 24(Mum)(SB) that we can very well entertain such an additional ground going to root of the matter provided all relevant facts form part of records. We thus admit assessee’s legal ground challenging validity of the reopening in these facts and circumstances. The same are taken up for adjudication alongwith the former substantive ground raising the ver…

Divine Light Finance Ltd., Surat vs. I.T.O., Ward-9(1), Kolkata

Appeal is allowed

ITA 1591/KOL/2019[2014-15]Status: DisposedITAT Kolkata19 Feb 2020AY 2014-15

Bench: Shri S.S, Godaraassessment Year:2014-15

Section 143(3)Section 263

…3. I have given my thoughtful consideration to rival contentions. Hon'ble apex court’s landmark decision in National Thermal Power Co. Ltd., vs. Commissioner of Income Tax (1998) 29 ITR 383 (SC) as considered in All Cargo Global Logistic Ltd. vs. DCIT (2012) 137 ITD 24 (Mum) (SB) holds that an additional ground can very well allowed to be raised before the tribunal in order to determine correct taxable income provided all the relevant facts are on record. I make it clear that the assessee has already filed the necessary details of as it had filed its return in Surat only as it is evident from a perusal thereof i…

M/S Akzo Nobel Coatings India Pvt. Ltd. (Now Akzo Nobel India Ltd.), Kolkata vs. DCIT, Cir-10, Kolkata

ITA 530/KOL/2014[2009-2010]Status: DisposedITAT Kolkata24 Apr 2019AY 2009-2010

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144C(5)

…r this tribunal could admit such additional ground or not is no more res integra in view of hon'ble apex court’s landmark decision in National Thermal Power Co.Ltd. vs. CIT (1998) 29 ITR 383 (SC) as considered in All Cargo Global Logistic Ltd. Vs. DCIT (2012) 137 ITD 24 (Mum)(SB) in holding that we can very well entertain a pure question of law wherein all necessary facts are ITA No.334 & 530/Kol/2014 A.Y. 2009-10 DCIT, Cir-10, Kol. vs. M/s Akzo Nobel Coatings India Ltd. Page 4 already on record in order to ascertain correct tax liability of an assessee. We wish to re-emphasise here that assessee has duly placed…

DCIT, Cir-10, Kolkata vs. M/S Akzo Nobel Coatings India Ltd., Kolkata

ITA 334/KOL/2014[2009-10]Status: DisposedITAT Kolkata24 Apr 2019AY 2009-10

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144C(5)

…r this tribunal could admit such additional ground or not is no more res integra in view of hon'ble apex court’s landmark decision in National Thermal Power Co.Ltd. vs. CIT (1998) 29 ITR 383 (SC) as considered in All Cargo Global Logistic Ltd. Vs. DCIT (2012) 137 ITD 24 (Mum)(SB) in holding that we can very well entertain a pure question of law wherein all necessary facts are ITA No.334 & 530/Kol/2014 A.Y. 2009-10 DCIT, Cir-10, Kol. vs. M/s Akzo Nobel Coatings India Ltd. Page 4 already on record in order to ascertain correct tax liability of an assessee. We wish to re-emphasise here that assessee has duly placed…

ACIT, Chennai vs. M/S. Leela Distilleries (P) Ltd., Pondicherry

In the result, all the appeals of the Revenue are allowed for statistical purposes

ITA 2716/CHNY/2016[2010-11]Status: DisposedITAT Chennai28 Jul 2017AY 2010-11

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri V. Vivekanandan, CITFor Respondent: None
Section 132Section 142(1)Section 143(2)Section 143(3)Section 153Section 153A

…) of the Act and accepted the agricultural income declared by the assessee. 8. At this stage, it is appropriate to mention the ratio laid down by the order of the Mumbai Special Bench decision of the Tribunal in All Cargo Global Logistic Ltd. v/s DCIT, [2012] 137 ITR 287 (SB) (Mum.), after analyzing the relevant provisions of the Act, came to the following conclusion and ratio:– “(a) In assessment that are abated, the Assessing Officer retains the original jurisdiction as well as jurisdiction conferred on him under section 153A for which assessments shall be made for each of the six assessment years separately. (…

ACIT, Chennai vs. M/S. Leela Distilleries (P) Ltd., Pondicherry

In the result, all the appeals of the Revenue are allowed for statistical purposes

ITA 2715/CHNY/2016[2008-09]Status: DisposedITAT Chennai28 Jul 2017AY 2008-09

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri V. Vivekanandan, CITFor Respondent: None
Section 132Section 142(1)Section 143(2)Section 143(3)Section 153Section 153A

…) of the Act and accepted the agricultural income declared by the assessee. 8. At this stage, it is appropriate to mention the ratio laid down by the order of the Mumbai Special Bench decision of the Tribunal in All Cargo Global Logistic Ltd. v/s DCIT, [2012] 137 ITR 287 (SB) (Mum.), after analyzing the relevant provisions of the Act, came to the following conclusion and ratio:– “(a) In assessment that are abated, the Assessing Officer retains the original jurisdiction as well as jurisdiction conferred on him under section 153A for which assessments shall be made for each of the six assessment years separately. (…