Ansadldo_Enegergia Spa v. ADIT (International; Taxation)

115 TTJ 942Income Tax Appellate Tribunal#10092 most cited

What is Ansadldo_Enegergia Spa v. ADIT (International; Taxation) authority for?

The Commissioner of Income Tax (Appeals) [CIT(A)] possesses powers that are co-terminous with those of the Assessing Officer (AO) and has plenary powers to dispose of an appeal. The CIT(A) can perform any action that the AO could have performed and can also direct the AO to take action on matters the AO failed to address.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2018.

Also referred to as

Ansadldo_Enegergia Spa v. ADIT · CIT(A) powers · co-terminous with AO · plenary powers · enhance assessment · appellate powers

Judgments citing Ansadldo_Enegergia Spa v. ADIT (International; Taxation)

Dr.L.Saravanan, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1619/CHNY/2018[2010-11]Status: DisposedITAT Chennai29 Oct 2018AY 2010-11

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…reby submitted that, in the factual matrix of this case the CIT(A) has powers to enhance the assessment, based on the following decisions: 2. Reliance is placed on the decision rendered in the case of Ansadldo_Enegergia Spa v. ADIT (International; Taxation), (115 TTJ 942 dated Dated May 11, 2007), by the Hon’ble ITAT Chennai, wherein it was held as follows: “... The powers of the CIT A) are co-terminous with those of the AO. He has plenary powers in disposing of an appeal. He can do what the AO could do and can also direct the latter to do what the latter failed to do... The relevant extract of this order is rep…

Dr.L.Saravanan, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1618/CHNY/2018[2009-10]Status: DisposedITAT Chennai29 Oct 2018AY 2009-10

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…reby submitted that, in the factual matrix of this case the CIT(A) has powers to enhance the assessment, based on the following decisions: 2. Reliance is placed on the decision rendered in the case of Ansadldo_Enegergia Spa v. ADIT (International; Taxation), (115 TTJ 942 dated Dated May 11, 2007), by the Hon’ble ITAT Chennai, wherein it was held as follows: “... The powers of the CIT A) are co-terminous with those of the AO. He has plenary powers in disposing of an appeal. He can do what the AO could do and can also direct the latter to do what the latter failed to do... The relevant extract of this order is rep…

Dr.L.Saravanan, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1617/CHNY/2018[2008-09]Status: DisposedITAT Chennai29 Oct 2018AY 2008-09

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…reby submitted that, in the factual matrix of this case the CIT(A) has powers to enhance the assessment, based on the following decisions: 2. Reliance is placed on the decision rendered in the case of Ansadldo_Enegergia Spa v. ADIT (International; Taxation), (115 TTJ 942 dated Dated May 11, 2007), by the Hon’ble ITAT Chennai, wherein it was held as follows: “... The powers of the CIT A) are co-terminous with those of the AO. He has plenary powers in disposing of an appeal. He can do what the AO could do and can also direct the latter to do what the latter failed to do... The relevant extract of this order is rep…

Dr.S.Mahalakshmi, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1616/CHNY/2018[2012-13]Status: DisposedITAT Chennai29 Oct 2018AY 2012-13

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…reby submitted that, in the factual matrix of this case the CIT(A) has powers to enhance the assessment, based on the following decisions: 2. Reliance is placed on the decision rendered in the case of Ansadldo_Enegergia Spa v. ADIT (International; Taxation), (115 TTJ 942 dated Dated May 11, 2007), by the Hon’ble ITAT Chennai, wherein it was held as follows: “... The powers of the CIT A) are co-terminous with those of the AO. He has plenary powers in disposing of an appeal. He can do what the AO could do and can also direct the latter to do what the latter failed to do... The relevant extract of this order is rep…

Dr.S.Mahalakshmi, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1615/CHNY/2018[2011-12]Status: DisposedITAT Chennai29 Oct 2018AY 2011-12

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…reby submitted that, in the factual matrix of this case the CIT(A) has powers to enhance the assessment, based on the following decisions: 2. Reliance is placed on the decision rendered in the case of Ansadldo_Enegergia Spa v. ADIT (International; Taxation), (115 TTJ 942 dated Dated May 11, 2007), by the Hon’ble ITAT Chennai, wherein it was held as follows: “... The powers of the CIT A) are co-terminous with those of the AO. He has plenary powers in disposing of an appeal. He can do what the AO could do and can also direct the latter to do what the latter failed to do... The relevant extract of this order is rep…

Dr.S.Mahalakshmi, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1614/CHNY/2018[2010-11]Status: DisposedITAT Chennai29 Oct 2018AY 2010-11

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…reby submitted that, in the factual matrix of this case the CIT(A) has powers to enhance the assessment, based on the following decisions: 2. Reliance is placed on the decision rendered in the case of Ansadldo_Enegergia Spa v. ADIT (International; Taxation), (115 TTJ 942 dated Dated May 11, 2007), by the Hon’ble ITAT Chennai, wherein it was held as follows: “... The powers of the CIT A) are co-terminous with those of the AO. He has plenary powers in disposing of an appeal. He can do what the AO could do and can also direct the latter to do what the latter failed to do... The relevant extract of this order is rep…

Dr.L.Saravanan, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1622/CHNY/2018[2013-14]Status: DisposedITAT Chennai29 Oct 2018AY 2013-14

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…reby submitted that, in the factual matrix of this case the CIT(A) has powers to enhance the assessment, based on the following decisions: 2. Reliance is placed on the decision rendered in the case of Ansadldo_Enegergia Spa v. ADIT (International; Taxation), (115 TTJ 942 dated Dated May 11, 2007), by the Hon’ble ITAT Chennai, wherein it was held as follows: “... The powers of the CIT A) are co-terminous with those of the AO. He has plenary powers in disposing of an appeal. He can do what the AO could do and can also direct the latter to do what the latter failed to do... The relevant extract of this order is rep…

Dr.L.Saravanan, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1621/CHNY/2018[2012-13]Status: DisposedITAT Chennai29 Oct 2018AY 2012-13

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…reby submitted that, in the factual matrix of this case the CIT(A) has powers to enhance the assessment, based on the following decisions: 2. Reliance is placed on the decision rendered in the case of Ansadldo_Enegergia Spa v. ADIT (International; Taxation), (115 TTJ 942 dated Dated May 11, 2007), by the Hon’ble ITAT Chennai, wherein it was held as follows: “... The powers of the CIT A) are co-terminous with those of the AO. He has plenary powers in disposing of an appeal. He can do what the AO could do and can also direct the latter to do what the latter failed to do... The relevant extract of this order is rep…

Dr.L.Saravanan, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1620/CHNY/2018[2011-12]Status: DisposedITAT Chennai29 Oct 2018AY 2011-12

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…reby submitted that, in the factual matrix of this case the CIT(A) has powers to enhance the assessment, based on the following decisions: 2. Reliance is placed on the decision rendered in the case of Ansadldo_Enegergia Spa v. ADIT (International; Taxation), (115 TTJ 942 dated Dated May 11, 2007), by the Hon’ble ITAT Chennai, wherein it was held as follows: “... The powers of the CIT A) are co-terminous with those of the AO. He has plenary powers in disposing of an appeal. He can do what the AO could do and can also direct the latter to do what the latter failed to do... The relevant extract of this order is rep…

Iljin Electric Co. Ltd, Mumbai vs. DCIT (It) Cir 2(2)(1), Mumbai

In the result, appeal for A

ITA 1023/MUM/2015[2011-12]Status: DisposedITAT Mumbai14 Oct 2016AY 2011-12

Bench: Shri Jason P. Boaz, Accoutant Member & Shri Saktijit Dey

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Jasbir Chauhan
Section 143(3)Section 144C(13)Section 144C(5)Section 234BSection 234D

…ll works related to contracts including off–shore supplies are done through such P.E. and the P.E. is responsible for completion, quality and subsequent warranty of the project. Relying upon the decision of the Tribunal, Chennai Bench, in Ansaldo Energia Spa, 115 TTJ 942, which was upheld by Hon'ble Madras High Court in Ansaldo Energia SPA v/s ITO, 310 ITR 237 (Mad.), the DRP repelled the assessee‟s argument that income received from off–shore supply of equipments and material is not taxable in India as it is a sale on principal–to– principal basis. The DRP observed, the passing of property outside India is only…