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)

Kalpna Mukesh Ruia, Mumbai vs. DCIT CC 2 (2), Mumbai

The appeal stands dismissed

ITA 6519/MUM/2019[2012-13]Status: DisposedITAT Mumbai31 Dec 2020AY 2012-13

Section 143(1)Section 143(3)Section 153ASection 68

…s. Continental Warehousing Corporation (Nhava Sheva) Ltd. (374 ITR 645) • CIT(C), Nagpur Vs. Nurli Agro Products Ltd. (49 Taxmann.com 172) 13 Rajesh Ruia Group of cases • CIT Vs. Deepak Kumar Agarwal (298 ITR 586) • All Cargo Global Logistics Ltd. Vs. DCIT (137 ITD 287) 13. The learned CIT(A) observed that in this regard he would analyse in depth the provisions of section 153A and the case laws. He referred to the honourable Delhi High Court decision in the case of Kabul Chawla (61 Taxman.com 412) and observed that the said decision has discussed the honourable Bombay High Court decision in the case of contine…

DCIT - CC- 6 (3), Mumbai vs. Shri Manoj M. Desai, Mumbai

In the result the revenues appeal stands dismissed

ITA 6301/MUM/2018[2011-12]Status: DisposedITAT Mumbai07 Dec 2020AY 2011-12

Bench: Making Addition, Despite The Fact That - A) The Assessee Has Never Made Any Request For Cross Examination During Assessment Proceeding & Thus Question Of Providing Of Opportunity Of Cross Examination Does Not Arise. B) Ld. Cit (A) Has Herself Mentioned That Shri Praveen Mishra Retracted His Statement Thereby Making Him Assessee'S Witness & Hence No Opportunity Of His Cross Examination Was Required Rather It Was Assessee'S Onus To Produce Him Before The Ao For Cross Examination.

Section 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 153Section 153ASection 69

…ld be made to the following judgments.:-  CIT v/s Murli Agro Products Ltd. - [ITXA No. 36 of 2009 - Bom High Court]  CTT v/s Continental warehousing Corporation (Xhava Sheva) Ltd. (2015) 374ITR 645 (BOM)  All Cargo Global Logistics P. Ltd. Vs. ACIT (2011) 137 ITD 287 (Mum)  CIT Vs. Gurinder Singh Bawa (2016) 386 ITR 418 (Bom)  CIT Vs. Kabul Chawla (2015) 61 taxmann.com 412 (Del)  ACIT Vs. M/s. Thakkar Popatlal Velji Sales Ltd. (ITA No. 5743/Mum/2010 dt. 8.5.2013.  Tarannum Zafar Khan Vs. ACIT (ITA No. 5888 to 5890/Mum/2009 dt. 12.7.2013) Assessee further submits that apart from the above it is also settl…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Gmr Infrastructure Ltd, Bangalore

In the result appeal is filed by assessee as well as revenue stands allowed for statistical purposes and cross objection filed by assessee becomes infructuous

ITA 1581/BANG/2017[2009-10]Status: DisposedITAT Bangalore28 Oct 2020AY 2009-10

Bench: Shri A.K Garodia & Smt. Beena Pillaiassessment Year : 2009-10

For Respondent: Shri Muzaffar Hussain, CIT (DR)

Section 14Section 143Section 143(3)Section 144CSection 153A

…ceding assessment years: • Decision of Hon’ble Bombay High Court in case of CIT vs Ltd Continental Warehousing Corporation (Nhava Sheva) reported in 374 ITR 645 • Special Bench of the Tribunal in case of Al Cargo Global Logestic Ltd vs DCIT reported in (2012) 18 ITR 106 (Trib.) ITA No.1427, 1428 & 1581/Bang/2017 CO No.02/Bang/2018 Page 4 of 9 • Decision of Hon’ble Delhi Tribunal in case of DCIT vs Dharam pal Satya pal Ltd in ITA No. 3877- 3881/del/2016 and ITA No. 3310, 3717-3719, 3737/del/2016 for assessment year 2005-06 to 2009-10 vide order dated 17/05/2018Decision of Supreme Court dismissing SLP in the case…

M/S Vijayeta Buildcon Pvt. Ltd., Jaipur vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

In the result, the ground of the assessee’s appeal is allowed

ITA 980/JPR/2018[2007-08]Status: DisposedITAT Jaipur27 Oct 2020AY 2007-08

For Appellant: Sh. S. R. Sharma (CA) &For Respondent: Sh. B. K. Gupta (CIT)

Section 153ASection 253(5)Section 40A(3)

…of search. In other words, no routine additions would be permitted to be made having no nexus with any incriminating documents found during the search. In support, the reliance was placed on the following decisions:- • All Cargo Global Logistic Ltd. Vs. DCIT 137 ITD 287 (Mum)(SB) • CIT vs Kabul Chawla (2016) 380 ITR 573 (Delhi) • Jai Steel (India) vs ACIT 259 CTR (Raj) 281 It was further submitted that the Hon’ble Supreme Court has also dismissed the SLP filed by the Revenue in case of Meeta Gutgutia vs. Pr. CIT (96 Taxmann.com 468). 10. Per contra, the ld. CIT/DR submitted that in case of Meeta Gutgutia, thoug…

Indukuri Syam Prasad Reddy, Hyderabad vs. DCIT, Central Circle-2(1), Hyderabad

In the result, appeals of both assessee’s are allowed as indicated above

ITA 646/HYD/2017[2008-09]Status: DisposedITAT Hyderabad21 Oct 2020AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Blesmt Indukuri Sundari V. Dcit – Central Circle - 2(1) Plot No. 973/A, Road No. 49 Aayakar Bhavan Hyderabad Jubilee Hills Hyderabad – 500 033 Pan: Aakpi8049P (Appellant) (Respondent) Shri Indukuri Syam Prasad Reddy V. Dcit – Central Circle - 2(1) Plot No. 973/A, Road No. 49 Aayakar Bhavan Hyderabad Jubilee Hills Hyderabad – 500 033 Pan: Aadpi1621C (Appellant) (Respondent) : Shri Mohammad Afzal Assessee By Department By : Shri M.V.S.T. Sai

For Respondent: Shri M.V.S.T. Sai

Section 132Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD (THROUGH VIRTUAL COURT) BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI M. BALAGANESH, HON'BLE ACCOUNTANT MEMBER Smt Indukuri Sundari v. DCIT – Central Circle - 2(1) Plot No. 973/A, Road No. 49 Aayakar Bhavan Hyderabad Jubilee Hills Hyderabad – 500 033 PAN: AAKPI8049P (Appellant) (Respondent) Shri Indukuri Syam Prasad Reddy v. DCIT – Central Circle - 2(1) Plot No. 973/A, Road No. 49 Aayakar Bhavan Hyderabad Jubilee Hills Hyderabad – 500 033 PAN: AADPI1621C (Appellant) (Respondent) : Shri Mohammad Afzal Assessee by Department by : Shri M…

Indukuri Sundari, Hyderabad vs. DCIT, Central Circle-2(1), Hyderabad

In the result, appeals of both assessee’s are allowed as indicated above

ITA 645/HYD/2017[2008-09]Status: DisposedITAT Hyderabad21 Oct 2020AY 2008-09

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Blesmt Indukuri Sundari V. Dcit – Central Circle - 2(1) Plot No. 973/A, Road No. 49 Aayakar Bhavan Hyderabad Jubilee Hills Hyderabad – 500 033 Pan: Aakpi8049P (Appellant) (Respondent) Shri Indukuri Syam Prasad Reddy V. Dcit – Central Circle - 2(1) Plot No. 973/A, Road No. 49 Aayakar Bhavan Hyderabad Jubilee Hills Hyderabad – 500 033 Pan: Aadpi1621C (Appellant) (Respondent) : Shri Mohammad Afzal Assessee By Department By : Shri M.V.S.T. Sai

For Respondent: Shri M.V.S.T. Sai

Section 132Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD (THROUGH VIRTUAL COURT) BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI M. BALAGANESH, HON'BLE ACCOUNTANT MEMBER Smt Indukuri Sundari v. DCIT – Central Circle - 2(1) Plot No. 973/A, Road No. 49 Aayakar Bhavan Hyderabad Jubilee Hills Hyderabad – 500 033 PAN: AAKPI8049P (Appellant) (Respondent) Shri Indukuri Syam Prasad Reddy v. DCIT – Central Circle - 2(1) Plot No. 973/A, Road No. 49 Aayakar Bhavan Hyderabad Jubilee Hills Hyderabad – 500 033 PAN: AADPI1621C (Appellant) (Respondent) : Shri Mohammad Afzal Assessee by Department by : Shri M…

M/S.Gmr Energy Limited, Bangalore vs. Dy. Commissioner of Income-Tax, Bangalore

In the result appeal filed by assessee stands allowed for statistical purposes

ITA 1917/BANG/2016[2007-08]Status: DisposedITAT Bangalore09 Sept 2020AY 2007-08

Bench: Shri. A.K Garodia & Smt. Beena Pillaiassessment Year : 2007–08

For Appellant: Shri Sunil Jain, C.AFor Respondent: Shri T Roumuan Paite, CIT (DR)

Section 153ASection 263

…y? Page 5 of 9 8.3. Further, we also note that, Tribunal, while deciding this issue in case of Canara Housing Development Company, followed decision of Special Bench of the Tribunal rendered in case of Al Cargo Global Logestic Ltd vs DCIT reported in (2012) 18 ITR 106 (Trib.) and held that, CIT can invoke revisionary power under section 263 against original assessment is order. 8.4. Before us, decision of Hon’ble Bombay High Court in case of CIT vs Continental Warehousing Corporation (Nhava Sheva) Ltd reported in 374 ITR 645 has been referred to by Ld.AR, wherein, on identical issue, Hon’ble Court discussed in…

Smt. Rupal Dhupelia, Kolkata vs. DCIT, Central Circle - III, Kolkata

In the result, both the appeals are allowed

ITA 675/KOL/2011[2002-03]Status: DisposedITAT Kolkata15 Jun 2020AY 2002-03

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godara

Section 147Section 148Section 69

…decision in National Thermal Power Corporation. Ltd. vs. Commissioner of Income-tax (1998) 229 ITR 383 (SC) and All ITA No.674-675/Kol/2011 A.Y.2002-03 Sh Manoj Kr. & Smt. Rupal Dhupelia Vs. DCIT, CC-III, Kol Page 3 Cargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 26 (Mum) (SB) hold that this tribunal can very well entertain an additional ground going to root of the matter provided all the relevant facts form part of records. We adopt the very reasoning herein as well to decline Revenue’s foregoing technical objection. The assessees’ twin additional substantive ground(s) stand admitted therefore. 5. Learned c…

Shri Manoj Kumar Dhupelia, Kolkata vs. DCIT, Central Circle - III, Kolkata

In the result, both the appeals are allowed

ITA 674/KOL/2011[2002-03]Status: DisposedITAT Kolkata15 Jun 2020AY 2002-03

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godara

Section 147Section 148Section 69

…decision in National Thermal Power Corporation. Ltd. vs. Commissioner of Income-tax (1998) 229 ITR 383 (SC) and All ITA No.674-675/Kol/2011 A.Y.2002-03 Sh Manoj Kr. & Smt. Rupal Dhupelia Vs. DCIT, CC-III, Kol Page 3 Cargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 26 (Mum) (SB) hold that this tribunal can very well entertain an additional ground going to root of the matter provided all the relevant facts form part of records. We adopt the very reasoning herein as well to decline Revenue’s foregoing technical objection. The assessees’ twin additional substantive ground(s) stand admitted therefore. 5. Learned c…

DCIT, CC- 1 (2), Mumbai vs. Starlog Enterprises Ltd.(Formerly Known Abg Infralogistics Ltd.), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 502/MUM/2019[2005-06]Status: DisposedITAT Mumbai20 May 2020AY 2005-06

Bench: Shri G. Manjunatha & Shri Ravish Sood

Section 132Section 132(1)Section 143(2)Section 143(3)Section 153ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER & SHRI RAVISH SOOD, JUDICIAL MEMBER ITA No’s.502 & 503/Mum/2019 (Assessment Years: 2005-06 & 2006-07) DCIT,Central Circle-1(2) Vs. Starlog Enterprises Ltd. 906, 9th Floor (formerly known ABG Pratishtha Bhavan Infralogistics Ltd.) 5th Floor, Old CGO Bldg.,(Annexe) M.K.Road Bhupati chambers, 13 Mumbai-400 020 Mathew Road, Opera House Mumbai-400 004 PAN/GIR No.AAACA3293L (Appellant) .. (Respondent) Assessee by None Revenue by Ms.Anupama D.Shukla, DR Date of Hearing 27/02/2020 Date of Pronouncement 20/05/2020 आदे…

Asst CIT CC 1 (1), Mumbai vs. M/S B & M Buildcon, Mumbai

Appeal stand allowed in terms of our above order whereas the revenue’s appeal stands dismissed

ITA 7472/MUM/2019[2013-14]Status: DisposedITAT Mumbai20 Mar 2020AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील िं./ I.T.A. No.6673/Mum/2019 (धििाारण वर्ा / Assessment Year: 2013-14) & आयकरअपील िं./ I.T.A. No.6674/Mum/2019 (धििाारण वर्ा / Assessment Year: 2014-15) M/S. B & M Buildcon Dcit-Central Circle-1(1) V-Time Square, Level 13 Room No.903, 9Th Floor बिाम/ Plot No.3, Sector-15 Pratishtha Bhavan Vs. Palm Beach Road, Cbd Belapur Old Cgo Bdg. (Annexe) Navi Mumbai- 400 614. M.K. Road, Mumbai- 400 020. स्थायीलेखा िं./जीआइआर िं./Pan/Gir No. Aalfb-6551-C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपील िं./ I.T.A. No.7472/Mum/2019 (धििाारण वर्ा / Assessment Year: 2013-14) Acit-Central Circle-1(1) M/S. B & M Buildcon Room No.903, 9Th Floor V-Time Square, Level 13 बिाम/ Pratishtha Bhavan Plot No.3, Sector-15 Vs. Old Cgo Bdg. (Annexe) Palm Beach Road, Cbd Belapur M.K. Road, Mumbai- 400 020. Navi Mumbai- 400 614. स्थायीलेखा िं./जीआइआर िं./Pan/Gir No. Aalfb-6551-C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri Vijay Mehta-Ld.Ar Revenue By : Shri Rahul Raman-Ld. Cit- Dr ुनवाई की तारीख/ : 20/02/2020 Date Of Hearing घोषणा की तारीख / : 20/03/2020 Date Of Pronouncement

For Appellant: Shri Vijay Mehta-Ld.ARFor Respondent: Shri Rahul Raman-Ld. CIT- DR

Section 143(3)Section 153A

…inst the Revenue by the decision of Hon’ble Bombay High Court in the case of Continental Warehousing Corporation (Nhava Sheva) Ltd. (supra), wherein considering the judgment of the Special Bench of the Mumbai Tribunal in the case of All Cargo Global Logistics 137 ITD 287(SB) (Mum), considered this issue that, whether there is scope of assessment u/s. 153A of the Act in respect to completed assessment which is limited only to undisclosed income and undisclosed assets found during the course of search or not? Hon'ble High Court held that on a plain reading of section 153 of the Act it becomes clear that on initiati…

B & M Buildcon, Mumbai vs. DCIT, CC- 1 (1), Mumbai

Appeal stand allowed in terms of our above order whereas the revenue’s appeal stands dismissed

ITA 6674/MUM/2019[2014-15]Status: DisposedITAT Mumbai20 Mar 2020AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील िं./ I.T.A. No.6673/Mum/2019 (धििाारण वर्ा / Assessment Year: 2013-14) & आयकरअपील िं./ I.T.A. No.6674/Mum/2019 (धििाारण वर्ा / Assessment Year: 2014-15) M/S. B & M Buildcon Dcit-Central Circle-1(1) V-Time Square, Level 13 Room No.903, 9Th Floor बिाम/ Plot No.3, Sector-15 Pratishtha Bhavan Vs. Palm Beach Road, Cbd Belapur Old Cgo Bdg. (Annexe) Navi Mumbai- 400 614. M.K. Road, Mumbai- 400 020. स्थायीलेखा िं./जीआइआर िं./Pan/Gir No. Aalfb-6551-C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपील िं./ I.T.A. No.7472/Mum/2019 (धििाारण वर्ा / Assessment Year: 2013-14) Acit-Central Circle-1(1) M/S. B & M Buildcon Room No.903, 9Th Floor V-Time Square, Level 13 बिाम/ Pratishtha Bhavan Plot No.3, Sector-15 Vs. Old Cgo Bdg. (Annexe) Palm Beach Road, Cbd Belapur M.K. Road, Mumbai- 400 020. Navi Mumbai- 400 614. स्थायीलेखा िं./जीआइआर िं./Pan/Gir No. Aalfb-6551-C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri Vijay Mehta-Ld.Ar Revenue By : Shri Rahul Raman-Ld. Cit- Dr ुनवाई की तारीख/ : 20/02/2020 Date Of Hearing घोषणा की तारीख / : 20/03/2020 Date Of Pronouncement

For Appellant: Shri Vijay Mehta-Ld.ARFor Respondent: Shri Rahul Raman-Ld. CIT- DR

Section 143(3)Section 153A

…inst the Revenue by the decision of Hon’ble Bombay High Court in the case of Continental Warehousing Corporation (Nhava Sheva) Ltd. (supra), wherein considering the judgment of the Special Bench of the Mumbai Tribunal in the case of All Cargo Global Logistics 137 ITD 287(SB) (Mum), considered this issue that, whether there is scope of assessment u/s. 153A of the Act in respect to completed assessment which is limited only to undisclosed income and undisclosed assets found during the course of search or not? Hon'ble High Court held that on a plain reading of section 153 of the Act it becomes clear that on initiati…

B & M Buildcon, Mumbai vs. DCIT, CC- 1 (1), Mumbai

Appeal stand allowed in terms of our above order whereas the revenue’s appeal stands dismissed

ITA 6673/MUM/2019[2013-14]Status: DisposedITAT Mumbai20 Mar 2020AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील िं./ I.T.A. No.6673/Mum/2019 (धििाारण वर्ा / Assessment Year: 2013-14) & आयकरअपील िं./ I.T.A. No.6674/Mum/2019 (धििाारण वर्ा / Assessment Year: 2014-15) M/S. B & M Buildcon Dcit-Central Circle-1(1) V-Time Square, Level 13 Room No.903, 9Th Floor बिाम/ Plot No.3, Sector-15 Pratishtha Bhavan Vs. Palm Beach Road, Cbd Belapur Old Cgo Bdg. (Annexe) Navi Mumbai- 400 614. M.K. Road, Mumbai- 400 020. स्थायीलेखा िं./जीआइआर िं./Pan/Gir No. Aalfb-6551-C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपील िं./ I.T.A. No.7472/Mum/2019 (धििाारण वर्ा / Assessment Year: 2013-14) Acit-Central Circle-1(1) M/S. B & M Buildcon Room No.903, 9Th Floor V-Time Square, Level 13 बिाम/ Pratishtha Bhavan Plot No.3, Sector-15 Vs. Old Cgo Bdg. (Annexe) Palm Beach Road, Cbd Belapur M.K. Road, Mumbai- 400 020. Navi Mumbai- 400 614. स्थायीलेखा िं./जीआइआर िं./Pan/Gir No. Aalfb-6551-C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee By : Shri Vijay Mehta-Ld.Ar Revenue By : Shri Rahul Raman-Ld. Cit- Dr ुनवाई की तारीख/ : 20/02/2020 Date Of Hearing घोषणा की तारीख / : 20/03/2020 Date Of Pronouncement

For Appellant: Shri Vijay Mehta-Ld.ARFor Respondent: Shri Rahul Raman-Ld. CIT- DR

Section 143(3)Section 153A

…inst the Revenue by the decision of Hon’ble Bombay High Court in the case of Continental Warehousing Corporation (Nhava Sheva) Ltd. (supra), wherein considering the judgment of the Special Bench of the Mumbai Tribunal in the case of All Cargo Global Logistics 137 ITD 287(SB) (Mum), considered this issue that, whether there is scope of assessment u/s. 153A of the Act in respect to completed assessment which is limited only to undisclosed income and undisclosed assets found during the course of search or not? Hon'ble High Court held that on a plain reading of section 153 of the Act it becomes clear that on initiati…

Mr. Yunus Zia, Bangalore vs. DCIT, Bangalore

In the result, all the five appeals of the assessee are allowed in the terms indicated above

ITA 126/BANG/2013[2003-04]Status: DisposedITAT Bangalore20 Mar 2020AY 2003-04

Bench: Shri N. V. Vasudevan & Shri A. K. Garodia

For Appellant: Shri. S. Ramasubramanian, CAFor Respondent: Shri. Dilip, Junior Standing Counsel

Section 132Section 143(1)Section 143(2)Section 153ASection 154

…rstone Properties Pvt. Ltd., ITA No.1714 to 1717/Bang/2013 dated 08.09.2017, copy available on pages 259 to 285 of the Paper Book and on the decision of the Special Bench of the Tribunal rendered in the case of All Cargo Global Logistics Ltd., Vs. DCIT (2012) 18 ITR 106 (Trib.) copy available on pages 160 to 194 of the Paper Book and also on two judgments of Hon’ble Karnataka High Court rendered in the case of CIT Vs. IBC Knowledge Park Pvt Ltd., 385 ITR 346 (Kar.) copy available on pages 369 to 392 of the Paper Book and in the case of CIT vs. Lancy Constructions, 295 CTR 454. He also placed reliance on the judgm…

Hindustan Copper Limited, Kolkata vs. CIT, Ltu - 1, Kolkata

Appeal is allowed

ITA 900/KOL/2018[2013-14]Status: DisposedITAT Kolkata29 Jan 2020AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2013-14 Hindustan Copper Ltd., V/S. Commissioner Of Income Tamra Bhawan, 1, Tax, Ltu-1, Kolkata, Ashutosh Choudhury Aayakar Bhawan Poorva, Avenue, Kolkta-700 019 110, Shanti Pally, [Pan No.Aaach 7409 R] Kolkata-700 0107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Sanjay Bhattacharya, Fca अपीलाथ" क" ओर से/By Appellant Shri Ram Bilash Meena, Cit-Dr ""यथ" क" ओर से/By Respondent 24-12-2019 सुनवाई क" तार"ख/Date Of Hearing -01-2020 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2013-14 Arises Against The Commissioner Of Income Tax (Ltu)-1, Kolkata’S Order Dated 08.03.2018 Passed In Case F.No.Cit/Ltu/Kol/263/Hcl/2017-18/1128-1132, Involving Proceedings U/S 263 Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused.

Section 115JSection 135Section 263Section 263(1)Section 37

…er Ltd. Vs. CIT-LTU-1, Kol. Page 3 Hon'ble apex court’s landmark decision in National Thermal Power Corporation. Ltd. vs. Commissioner of Income-tax (1998) 229 ITR 383 (SC) considered in tribunal’s special bench All Cargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 26 (Mum) holds that we can very well entertain a pure question of law by way of additional ground in order to determine the correct tax liability provided relevant facts form part of record. We take into account the same and observe that the assessee’s additional ground is in the nature of an additional plea only. We thus admit the same going by the…