What is Assam Company (I) Ltd. v. CIT authority for?

Appellate authorities can admit additional legal grounds of appeal if they go to the root of the matter and do not require fresh investigation of facts. The assessing officer has a duty to correctly determine the taxable income according to law.

How many judgments cite Assam Company (I) Ltd. v. CIT?

63 judgments on BharatTax cite Assam Company (I) Ltd. v. CIT (256 ITR 423), spanning 2015 to 2026.

Which sections of the Income Tax Act does Assam Company (I) Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 147, Section 132(4), Section 133(6), Section 37(1), Section 69A.

Assam Company (I) Ltd. v. CIT (256 ITR 423)

ACIT, Jammu vs. Sh M.K. Ajat Shatru, Jammu

In the result, all the fours appeals filed by the Revenue are dismissed and the three Cross Objections as well as the ground as per Rule 27 are allowed

ITA 263/ASR/2003[1998-99]Status: DisposedITAT Delhi24 Jan 2022AY 1998-99

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri C.S. Aggarwal, SrFor Respondent: Shri S.D. Kapila, Spl

Section 139(9)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.263/ASR/2003 Assessment Year 1998-99 ACIT, Shri M.K. Ajat Shatru, Circle-II, vs The Palace, Jammu Jammu. Assessment Year 1998-99 ACIT, Dr. Karan Singh, Circle-II, vs. The Palace, Jammu Jammu. CO NO.43/ASR/2007 Arising out of ITA No.267/ASR/2007 - Assessment Year 1998-99 Dr. Karan Singh, ACIT, The Palace, vs. Circle-II, Jammu Jammu Assessment Year 1998-99 ACIT, Yashorajya Lakshmi Circle-II, Dr. Karan Singh, Legal Heir of Jammu vs. Smt. Yashorajya Laks…

Garg Exports (India), New Delhi vs. ITO, Ward-35(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 5882/DEL/2019[2012-13]Status: DisposedITAT Delhi30 Jun 2021AY 2012-13

Bench: Shri Kul Bharat & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2012-13

Section 144Section 271Section 271(1)(c)Section 44A

…eal raise legal issues, which does not involve any fresh investigation into the facts; facts already being on record. The assessee/ respondent relies, in this regard, on the decision of the Gauhati High Court in the case of Assam Company (India) Ltd.vs. CIT.: 256 ITR 423, wherein Their Lordships held that it is permissible on the part of the Tribunal to entertain a ground beyond those incorporated in the memorandum of appeal through the party urging the said ground had neither appealed before it nor had filed a cross objection in the appeal filed by the other party, provided the relevant facts on which such groun…

DDIT, New Delhi vs. M/S. Travelport Lp Usa, New Delhi

In the result, all the appeals of the Revenue ITA No

ITA 218/DEL/2014[2010-11]Status: DisposedITAT Delhi09 Nov 2020AY 2010-11

Bench: Shri N.K. Billaiya & Shri K. N Chary

For Appellant: Shri Kanchan Kaushal, FCAFor Respondent: Shri Satpal Gulati, CIT-DR

Section 260ASection 9(1)(i)

…o the ld. counsel for the assessee that when he is not the appellant, then how Rule 11 is applicable. 19. The ld. counsel for the assessee drew our attention to the judgment of the Hon'ble High Court of Gauhati in the case of Assam Company India Ltd Vs. CIT 256 ITR 423 and pointed out that under similar circumstances, the Hon'ble High Court held that even if the respondent is not in appeal, it can raise an addition plea before the Tribunal. 20. We have carefully perused the judgment of the Hon'ble High Court of Gauhati. We find force in the contention of the ld. counsel for the assessee. Following findings fr…

DDIT, New Delhi vs. M/S. Travelport Lp Usa, New Delhi

In the result, all the appeals of the Revenue ITA No

ITA 217/DEL/2014[2009-10]Status: DisposedITAT Delhi09 Nov 2020AY 2009-10

Bench: Shri N.K. Billaiya & Shri K. N Chary

For Appellant: Shri Kanchan Kaushal, FCAFor Respondent: Shri Satpal Gulati, CIT-DR

Section 260ASection 9(1)(i)

…o the ld. counsel for the assessee that when he is not the appellant, then how Rule 11 is applicable. 19. The ld. counsel for the assessee drew our attention to the judgment of the Hon'ble High Court of Gauhati in the case of Assam Company India Ltd Vs. CIT 256 ITR 423 and pointed out that under similar circumstances, the Hon'ble High Court held that even if the respondent is not in appeal, it can raise an addition plea before the Tribunal. 20. We have carefully perused the judgment of the Hon'ble High Court of Gauhati. We find force in the contention of the ld. counsel for the assessee. Following findings fr…

DDIT, New Delhi vs. M/S. Worldspan L.P. Usa, New Delhi

In the result, all the appeals of the Revenue ITA No

ITA 6500/DEL/2012[2007-08]Status: DisposedITAT Delhi09 Nov 2020AY 2007-08

Bench: Shri N.K. Billaiya & Shri K. N Chary

For Appellant: Shri Kanchan Kaushal, FCAFor Respondent: Shri Satpal Gulati, CIT-DR

Section 260ASection 9(1)(i)

…o the ld. counsel for the assessee that when he is not the appellant, then how Rule 11 is applicable. 19. The ld. counsel for the assessee drew our attention to the judgment of the Hon'ble High Court of Gauhati in the case of Assam Company India Ltd Vs. CIT 256 ITR 423 and pointed out that under similar circumstances, the Hon'ble High Court held that even if the respondent is not in appeal, it can raise an addition plea before the Tribunal. 20. We have carefully perused the judgment of the Hon'ble High Court of Gauhati. We find force in the contention of the ld. counsel for the assessee. Following findings fr…

DDIT, New Delhi vs. M/S. Worldspan L.P. Usa, New Delhi

In the result, all the appeals of the Revenue ITA No

ITA 6499/DEL/2012[2006-07]Status: DisposedITAT Delhi09 Nov 2020AY 2006-07

Bench: Shri N.K. Billaiya & Shri K. N Chary

For Appellant: Shri Kanchan Kaushal, FCAFor Respondent: Shri Satpal Gulati, CIT-DR

Section 260ASection 9(1)(i)

…o the ld. counsel for the assessee that when he is not the appellant, then how Rule 11 is applicable. 19. The ld. counsel for the assessee drew our attention to the judgment of the Hon'ble High Court of Gauhati in the case of Assam Company India Ltd Vs. CIT 256 ITR 423 and pointed out that under similar circumstances, the Hon'ble High Court held that even if the respondent is not in appeal, it can raise an addition plea before the Tribunal. 20. We have carefully perused the judgment of the Hon'ble High Court of Gauhati. We find force in the contention of the ld. counsel for the assessee. Following findings fr…

DDIT, New Delhi vs. M/S. Travelport L.P. Usa, New Delhi

In the result, all the appeals of the Revenue ITA No

ITA 1480/DEL/2012[2008-09]Status: DisposedITAT Delhi09 Nov 2020AY 2008-09

Bench: Shri N.K. Billaiya & Shri K. N Chary

For Appellant: Shri Kanchan Kaushal, FCAFor Respondent: Shri Satpal Gulati, CIT-DR

Section 260ASection 9(1)(i)

…o the ld. counsel for the assessee that when he is not the appellant, then how Rule 11 is applicable. 19. The ld. counsel for the assessee drew our attention to the judgment of the Hon'ble High Court of Gauhati in the case of Assam Company India Ltd Vs. CIT 256 ITR 423 and pointed out that under similar circumstances, the Hon'ble High Court held that even if the respondent is not in appeal, it can raise an addition plea before the Tribunal. 20. We have carefully perused the judgment of the Hon'ble High Court of Gauhati. We find force in the contention of the ld. counsel for the assessee. Following findings fr…