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

In non-abated assessments, the Assessing Officer can make additions under section 153A based on books of accounts or documents found during a search but not produced during the original assessment, provided such material is incriminating.

How many judgments cite All Cargo Global Logistics Ltd. v. DCIT?

907 judgments on BharatTax cite All Cargo Global Logistics Ltd. v. DCIT (137 ITD 287), spanning 2015 to 2026.

Which sections of the Income Tax Act does All Cargo Global Logistics Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 153A, Section 143(3), Section 147, Section 148, Section 153D, Section 132.

All Cargo Global Logistics Ltd. v. DCIT (137 ITD 287)

Dy. Commissioner of Income Tax, Circle-2(2), Hyderabad vs. The Nizam Sugars Limited, Hyderabad

Appeals are dismissed

ITA 625/HYD/2019[2014-15]Status: DisposedITAT Hyderabad19 Jul 2021AY 2014-15

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.Phanindra for Shri A.V.Raghuram, ARFor Respondent: Shri Ravi Kiran, CIT-DR

Section 143(3)Section 28Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. Nos. 625 & 1642/HYD/2019 Assessment Years: 2014-15 & 2015-16 M/s.The Nizam Sugars Limited, DCIT, Circle-2(2), Vs HYDERABAD HYDERABAD [PAN: AAACT7969A] (Appellant) (Respondent) For Revenue : Shri Ravi Kiran, CIT-DR For assessee : Shri S.Phanindra for Shri A.V.Raghuram, AR Date of Hearing : 15-06-2021 Date of Pronouncement : 19-07-2021 O R D E R PER S.S.GODARA, J.M. : These two Revenue’s appeals for AYs.2014-15 & 2015-16…

Dy. Commissioner of Income Tax, Circle-2(2), Hyderabad vs. The Nizam Sugars Limited, Hyderabad

Appeals are dismissed

ITA 1642/HYD/2019[2015-16]Status: DisposedITAT Hyderabad19 Jul 2021AY 2015-16

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S.Phanindra for Shri A.V.Raghuram, ARFor Respondent: Shri Ravi Kiran, CIT-DR

Section 143(3)Section 28Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. Nos. 625 & 1642/HYD/2019 Assessment Years: 2014-15 & 2015-16 M/s.The Nizam Sugars Limited, DCIT, Circle-2(2), Vs HYDERABAD HYDERABAD [PAN: AAACT7969A] (Appellant) (Respondent) For Revenue : Shri Ravi Kiran, CIT-DR For assessee : Shri S.Phanindra for Shri A.V.Raghuram, AR Date of Hearing : 15-06-2021 Date of Pronouncement : 19-07-2021 O R D E R PER S.S.GODARA, J.M. : These two Revenue’s appeals for AYs.2014-15 & 2015-16…

Gj Trading Pvt. Ltd., Hyderabad vs. ACIT, Circle-2(3), Hyderabad

Appeal is allowed in above terms

ITA 337/HYD/2017[2008-09]Status: DisposedITAT Hyderabad12 Jul 2021AY 2008-09

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing) M/S. G J Trading Pvt. Ltd., Hyderabad. Pan Aaacg 7620H …..Appellant. Vs. Asst. Commissioner Of Income Tax, Circle 2(3), Hyderabad. …..Respondent. Appellant By : Shri P. Murali Mohana Rao. Respondent By : Shri Rohit Majumdar. (D.R.) Date Of Hearing : 27.05.2021. Date Of Pronouncement : 12.07.2021. O R D E R Per Shri S.S. Godara, J.M. : This Assessee’S Appeal For Asst. Year 2008-09 Arises From The Commissioner Of Income Tax (Appeals)-2, Hyderabad’S Order Dt.28.07.2016 Passed In Case No.0336/2015-16 In Proceedings Under Section 143(3) Of Income Tax Act, 1961 (‘The Act’). Heard Both The Parties. Case File Perused.

For Appellant: Shri P. Murali Mohana RaoFor Respondent: Shri Rohit Majumdar. (D.R.)

Section 115WSection 143(2)Section 143(3)

…lure; as per the assessee's stand, in issuing section 143(2) notice “within a specified time factor of six months from the end of financial year of furnishing of its return.” We find merit in assessee's instant additional ground petition (supra) as per (2012) 137 ITD 26 (Mum) (SB) All Cargo Global Logistics Ltd. Vs. DCIT holding in light of hon'ble apex court’s judgment in NTPC Ltd (supra) that this tribunal can very well entertain a pure question of law, in order to determine correct tax liability of an assessee provided all the relevant facts are already on record. 5. We next advert to this Revenue’s paper boo…

Durdana Khatoon, Hyderabad vs. Assistant Commissioner of Income Tax, Circle-8(1)., Hyderabad

Appeal is partly allowed for statistical purposes in above terms

ITA 1096/HYD/2017[2009-10]Status: DisposedITAT Hyderabad12 Jul 2021AY 2009-10

Bench: Shri S.S. Godara & Shri L.P. Sahu

For Appellant: Shri P. Murali Mohana Rao, C.AFor Respondent: Sri Rohit Mujumdar, D.R

Section 143(3)Section 54Section 54F

…substantive grounds that the same tend to give altogether a new texture to her already pleaded grievance of sec.54F deduction. 4. We find no merit in Revenue’s foregoing technical stand. This tribunal‘s Special Bench in All Cargo Global Logistics Ltd. (2012) 137 ITD 26 (Mum), after taking into consideration hon’ble apex court’s landmark judgement in National Thermal Power Co. Limited vs CIT (1998) 229 ITR 383 (SC), holds that we can very well entertain such an additional ground raising a legal issue so to determine correct tax liability of an assessee provided all the relevant facts are on record. Learned DR fai…

M/S vs. S Metal P. Ltd., Mumbai

In the result the appeal of the assessee is allowed

ITA 83/MUM/2021[2014-15]Status: DisposedITAT Mumbai07 Jun 2021AY 2014-15

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Years: 2014-15

For Appellant: Shri Gaurav Kabra, A.RFor Respondent: Shri Purushottam Tripuri, D.R

Section 132Section 143(3)Section 14ASection 153ASection 263Section 80H

…ITA No.83/M/2021 M/s. VSS Metals Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Years: 2014-15 M/s. VSS Metals Pvt. Ltd., Principal Commissioner of 4, Fairlie Place Dalhousie, Income Tax, Central-2, Kolkata, Vs. Room No.1920, 19th Floor, West Bengal – 700 001 Air India Building, PAN: AAACF4136H Nariman Point, Mumbai - 400021 (Appellant) (Respondent) Present for: Assessee by : Shri Gaurav Kabra, A.R. Revenue by : Shri Purushottam Tripuri, D.R. Date of Hearing : 01.04.2021 Date of Pronounce…

Vijayender Tulla, Hyd, Hyderabad vs. DCIT, Circle-6(1), Hyd, Hyderabad

Appeal is allowed in above terms

ITA 1049/HYD/2015[2010-11]Status: DisposedITAT Hyderabad25 May 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu(Through Virtual Hearing) Shri Vijayender Tulla, Vs. Dy. Commissioner 8-2-503, Road No.7, Of Income Tax, Banjara Hills, Circle 6(1), Hyderabad. Hyderabad. Pan Acypt 3259L Appellant Respondent

For Appellant: Shri A.V. RaghuramFor Respondent: Shri Sunil Kumar Pandey (D.R.)

Section 143(2)Section 143(3)Section 148Section 69

…y that of non-issuance of 143(2) notice before framing 3 the impugned assessment, goes to the root of the matter. Hon'ble apex court land mark decision in NTPC Ltd. Vs. CIT 229 ITR 383 (SC), as considered in All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 26 (SB) (Mum) holds that we can very well entertain additional ground(s) so as to determine correct tax liability of an assessee provided all these relevant facts are already on record. We thus accept the assessee's petition(s) seeking to raise the above stated legal ground along with similar other pleadings. 5. Now we come to legality of the im…

The Karimnagar District Co-Operative Central Bank Limited, Karimnagar vs. Income Tax Officer, Ward-2, Karimnagar

Appeal is treated as allowed for statistical purposes in above terms

ITA 532/HYD/2018[2013-14]Status: DisposedITAT Hyderabad04 May 2021AY 2013-14

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.Murali Mohana Rao, ARFor Respondent: Dr.Dipak. R. DR

Section 143(3)Section 80Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. No. 532/HYD/2018 Assessment Year: 2013-14 The Karimnagar District Income Tax Officer, Co-Operative Central Bank Vs Ward-2, Limited, Karimnagar Karimnagar [PAN: AABAT0905H] (Appellant) (Respondent) For Assessee : Shri P.Murali Mohana Rao, AR For Revenue : Dr.Dipak. R. DR Date of Hearing : 22-03-2021 Date of Pronouncement : 04-05-2021 O R D E R PER S.S.GODARA, J.M. : This assessee’s appeal for AY.2013-14 arises from the…

N Padmaja Devi, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-2(1), Hyderabad

Appeal are dismissed

ITA 2248/HYD/2017[2011-12]Status: DisposedITAT Hyderabad30 Apr 2021AY 2011-12

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu(Through Physical Hearing) Smt. Nandamuri Padmaja Devi, Vs. Deputy Commissioner Ramakrishna 70 Mm, Of Income Tax, Ntr Estates, Abids, Circle 2(1), Hyderabad. Hyderabad-500 001 Pan Aaxpn 3203B Appellant Respondent

For Appellant: Shri G.Kalyan Das & Shri A. harishFor Respondent: Shri Rohit Majumdar (D.R.)

Section 143(3)Section 254

…ssues already rasied. We find no merit in the Revenue’s instant technical objection in light of hon’ble apex court judgement in NTPC Ltd Vs. CIT 229 ITR 383 (SC) as considered in tribunal’s Special Bench decision in All Cargo Logistics Ltd. Vs. DCIT (2012) 137 ITD 287 (Mum) that any additional grounds could very well be raised in sec.254 proceedings in order to determine correct tax liability of an assessee provided all the relevant facts are 5 already on record. We accordingly admit the assessee's grounds of petition. 5. We now take up the assessee's first and foremost grievance seeking to reverse both t…