August 25, 2015, in I.T.A. No. 644 of 2015 (Pr. CIT v. Western India Shipyard Ltd.

379 ITR 289High Court2015#10839 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Judgments citing August 25, 2015, in I.T.A. No. 644 of 2015 (Pr. CIT v. Western India Shipyard Ltd.

HCL TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5465/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…mp"on on the basis of a revised computa"on of income, there was no such fe"er on the appellate authori"es. This was recently reiterated by this court in a decision dated August 25, 2015, in I.T.A. No. 644 of 2015 (Pr. CIT v. Western India Shipyard Ltd. [2015] 379 ITR 289 (Delhi)).In Sam Global Securi"es Ltd. (supra), this court pointed out that the power of the Tribunal in dealing with appeals was expressed in the widest possible terms and the purpose of assessment proceedings was to assess the correct tax liability. The court noted that "courts have taken a pragma"c view and not a technical view as what is requi…

HCL TECHNOLOGIES LTD,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5624/DEL/2010[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

TRESA JOLLY,ERNAKULAM vs. DCIT , INTERNATIONAL TAXATION, KOCHI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 230/COCH/2023[2007-08]Status: DisposedITAT Cochin18 Jul 2024AY 2007-08

Bench: Shri Chandra Poojari & Shri Soundararajan K

For Appellant: Sri.Surendranath Rao, CAFor Respondent: Ms.V.Swarnalatha, Senior DR

Section 143(2)Section 80C

…than through a revised return but the same decision has held that there is no such bar on appellate authorities entertaining a claim on any issue not raised in the return. The Hon'ble Delhi High Courtin the case of Pr.CIT v. Western India Shipyard Ltd. [(2015)379 ITR 289 (Del.)], had held that : "the Tribunal was right in holding that while there was a bar on the Assessing Officer entertaining such claim without a revised return being filed by the assessee, there was no such restraint on the Commissioner (Appeals) during the appellate proceedings....". Moreover, as per Circular No. 14(XI-35) of 1955, dated 11th A…

HEXA SECURITIES & FINANCE COMPANY LIMITED.,,NEW DELHI vs. DCIT CIRCLE-11(1), NEW DELHI

In the result, the appeal of the assessee is allowed for statistical

ITA 1124/DEL/2020[2015-16]Status: DisposedITAT Delhi10 Nov 2022AY 2015-16

For Appellant: Shri Anil Jain, CAFor Respondent: Shri Rajendra Jha, Sr. DR

Section 14A

…s.2,48,776/-. Ld. CIT (A) noted that assessee has not filed revised return before the AO. However, he entertained the same by observing as under :- “6.2 Citing the decision of Hon'ble Delhi High Court in the case of Pr. CIT vs. WESTERN INDIA SHIPYARD LIMITED 379 ITR 289 (DEL), wherein the Hon'ble High Court held that "While there was a bar on AD to entertain claim of deduction without a revised return filed by Assessee, there was no such restraint on CIT (A) for allowing such claim during appellate proceedings", it was argued that the claim of the appellant be entertained.” 4. Ld. CIT (A) dismissed the assessee…

NAGAR URBAN CO-OPERATIVE BANK LIMITED,,AHMEDNAGAR vs. DEPUTY COMMISSIONER OF INCOME-TAX, AHMEDNAGAR CIRCLE ,, AHMEDNAGAR

In the result, the appeal of the assessee stands partly allowed for statistical purposes

ITA 2555/PUN/2017[2012-13]Status: DisposedITAT Pune24 Mar 2021AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.2555/Pun/2017 िनधा"रण वष" / Assessment Year : 2012-13 Nagar Urban Co-Operative Bank Ltd., Post Box No.7, Central Bank Road, Ahmednagar-414001. .......अपीलाथ" / Appellant Pan : Aaaan0509L बनाम / V/S. Dcit, Ahmednagar Circle, ……""यथ" / Respondent Ahmednagar. Assessee By : None Revenue By : Shri Vitthal Bhosale सुनवाई क" तारीख / Date Of Hearing : 23.03.2021 घोषणा क" तारीख / Date Of Pronouncement : 24.03.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals)- 2, Pune (‘Cit(A)’ For Short) Dated 20.07.2017 For The Assessment Year 2012-13. 2. The Appellant Raised The Following Grounds Of Appeal :- “1. That The Learned Acit Ahmednagar Has Erred On The Facts & In The Circumstances In Not Allowing Claims Made During The Course Of Hearing For Exempted Income Of Dividend Of Rs. 1487135/- & Expenses Debited To P & L A/C On Account Of Depreciation On Govt. Securities Rs. 11200000/- To Be Allowed As Exempted Income As Well As Allowable Expenses & The Same Were Also Dismissed By The Commissioner Of Income Tax (Appeals) Ii Pune. 2. That Your Appellant Prays That He May Be Allowed To Add, To Alter Or Amend The Above Grounds Of Appeal.”

For Appellant: NoneFor Respondent: Shri Vitthal Bhosale

Section 41(1)

…rokers Shareholders (P.) Ltd. (supra) as well and this is the distinction which the ITAT failed to note in the impugned order.” 11. To the same effect, the following are decisions of the various Hon’ble High Courts :- (i) PCIT vs. Western India Shipyard Ltd., 379 ITR 289 (Delhi); (ii) CIT vs. Sam Global Securities Ltd., 360 ITR 682 (Delhi); (iii) CIT vs. Jai Parabolic Springs Ltd., 306 ITR 42 (Delhi); (iv) Influence vs. CIT, 55 Taxman 192 (Delhi); 5 PCIT vs. E-Funds International India (P.) Ltd., 379 ITR 292 (Delhi); (vi) CIT vs. Shaw Wallace Distilleries Ltd., 124 taxman 510 (Karnataka); (vii) PCIT vs. Ankit Me…

SMT. MAMTA SINGH,INDORE vs. ASSISTANT COMMISSIONER OF INCOME TAX- 3(1), INDORE

In the result appeal of the assessee is partly allowed for

ITA 306/IND/2018[2013-14]Status: DisposedITAT Indore13 Sept 2019AY 2013-14

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2013-14 Smt. Mamta Singh Vs Acit-3(1) Ef-14, Scheme No.54, Indore Vijay Nagar, Indore

Section 142(1)Section 143(2)Section 143(3)Section 145Section 145(3)Section 2Section 45

…ities and the appellate authority have jurisdiction to deal with such claims. Relaince is placed on following decisions ------ . a} CIT V/s Pruthvi Brokers & Share Holders Pvt Ltd (2012) 3491TR 336 (Annexure D). b)Pr CIT v/s Western India Shipyard Ltd (2015)379 ITR 289{Del) (Annexure E) . c) CIT Vis Jay Parabolic Springs Ltd (2008) 306 ITR 42{Del) (Annexure F) . d) CIT v/s Sem Global Securities Ltd (2014) 360 ITR 682 (Del) (Annexure H). e) CIT V/s BG Shirke Construction Technology Pvt Ltd (2017) 395 ITR 371 (Bom) (Annexure H) 4. The appellant, therefore, submits that in view of the above legal position rega…

SMT.HALIMA ZUBAIR,COCHIN vs. THE ACIT, COCHIN

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 116/COCH/2016[2011-12]Status: DisposedITAT Cochin01 Apr 2019AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Surendranatha RaoFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 10(37)Section 2(14)Section 54F

…eturn but the same decision has held that there is no such bar on appellate authorities entertaining a claim on any issue not raised in the return. The Hon’ble Delhi High Court 10 Smt.Halima Zubair. in the case of Pr.CIT v. Western India Shipyard Ltd. [(2015) 379 ITR 289 (Del.)], had held that : “the Tribunal was right in holding that while there was a bar on the Assessing Officer entertaining such claim without a revised return being filed by the assessee, there was no such restraint on the Commissioner (Appeals) during the appellate proceedings…..”. Moreover, as per Circular No.14(XI-35) of 1955, dated 11th Apr…

M/S. HONEYWELL AUTOMATION INDIA LIMITED,,PUNE vs. ACIT, CIRCLE-7, PUNE

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 359/PUN/2013[2008-09]Status: DisposedITAT Pune02 Nov 2018AY 2008-09

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं./ Ita No. 359/Pun/2013 िनधा#रण वष# / Assessment Year : 2008-09

For Appellant: Shri Kamal Sawhney & Ms. Rhea AmarFor Respondent: Shri Rajeev Kumar, CIT-DR

Section 10ASection 10A(7)Section 801ASection 80I

…o such fetter on the appellate authorities. This court noted that the decision in Goetze (India) Ltd. (supra) "would not apply if the assessee had not made a new claim but had asked for re- computation of the deduction". 3. Western India Shipyard Ltd. [2015) 379 ITR 289 (Delhi HC) (page 102-103 of the legal paper book - CT)- while an Assessing Officer may not be entitled to grant a deduction or an exemption on the basis of a revised computation of income, there was no such fetter on the appellate authorities. 4. Chicago Pneumatic India Ltd. v DCIT 15 SOT 252 [2007] (page 76 - 91 of the legal paper book - CT)(Mu…

D.C.I.T., CIRCLE-6(1), KOLKATA, KOLKATA vs. M/S ALL BANK FINANCE LTD., KOLKATA

In the result, the appeal of the revenue is partly allowed

ITA 2144/KOL/2016[2009-10]Status: DisposedITAT Kolkata31 Oct 2018AY 2009-10

Bench: Shri P.M. Jagtap, Vice- & Shri S.S. Viswanethra Ravi, Jm] I.T.A. No. 2144/Kol/2016 Assessment Year: 2009-10 D.C.I.T, Cir-6(1), Kolkata..............................…………………………………........................Appellant P-7, Chowringhee Square, Kolkata – 700 069 M/S. All Bank Finance Ltd.....……………………………………………………....................Respondent 9/1, R.N. Mukherjee Road, Kolkata – 700 001. [Pan: Aacca 4014 D] Appearances By: Md. Usman, Cit, Dr Appearing On Behalf Of The Revenue. Shri Piyush Dey, Fca Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : September 24, 2018 Date Of Pronouncing The Order : October 31, 2018 Order

Section 115JSection 143(3)Section 154

…iled by the assessee before the Ld. CIT(A) and by relying on the decision of the Hon’ble Supreme Court in the case of Goetze (India) Ltd. vs CIT 284 ITR 323 as well as the decision of Hon’ble Delhi High Court in the case of PCIT vs Western India Shipyard Ltd. 379 ITR 289, the Ld. CIT(A) accepted the fresh claim made by the assessee of the revised figure of book profit by way of rectification application u/s 154 and directed the A.O. to consider the same. Aggrieved by the order of the Ld. CIT(A), the revenue has preferred this appeal before the Tribunal. 4. We have heard the arguments of both the sides and also p…

THE ACIT, COCHIN vs. DR. RAMESH KUMAR ISWARA, COCHIN

In the result, the appeal filed by the Revenue is dismissed

ITA 122/COCH/2016[2006-07]Status: DisposedITAT Cochin08 Jun 2017AY 2006-07

Bench: S/Shri Abraham P. George, Am & George George K., Jm

Section 143(3)Section 148Section 234(1)Section 234BSection 50BSection 54ESection 54F

…exemption u/s. 54F which was otherwise available under the Act. The Ld. Counsel for the assessee relied on the judgment of 11 I.T.A.Nos.122/Coch/2016 & 61/Coch/2016 the Hon’ble Delhi High Court in the case of CIT vs. Pr. CIT vs. Western India Shipyard Ltd. (379 ITR 289). 4.4 The Ld. DR present was duly heard. 4.5 We have heard the rival contentions and perused the material on record. In the instant case, the claim of exemption (u/s. 54F of the Act) was denied primarily for the reason that assessee had not made the said claim in the return of income filed. The CIT(A) confirmed the view taken by the Assessing…