Balasubramaniam, 269 ITR 1 (Bom) Commissioner of Income-tax 4 CIT v. Mayur Foundation (193 ITR 624)

Q: What is Balasubramaniam, 269 ITR 1 (Bom) Commissioner of Income-tax 4 CIT v. Mayur Foundation authority for?

The High Court's decision in Balasubramaniam, 269 ITR 1 (Bom), established that the Assistant Commissioner has the power to reopen assessments under Section 147 of the Income Tax Act, 1961, based on a failure to disclose material facts. This implies the Commissioner of Income-tax v. Mayur Foundation, 193 ITR 624 (Bom), reinforces the principle that assessments can be reopened if crucial information was not presented by the assessee.

Q: How many judgments cite Balasubramaniam, 269 ITR 1 (Bom) Commissioner of Income-tax 4 CIT v. Mayur Foundation?

28 judgments on BharatTax cite Balasubramaniam, 269 ITR 1 (Bom) Commissioner of Income-tax 4 CIT v. Mayur Foundation (193 ITR 624), spanning 2015 to 2026.

Q: Which sections of the Income Tax Act does Balasubramaniam, 269 ITR 1 (Bom) Commissioner of Income-tax 4 CIT v. Mayur Foundation come up under?

It is most often cited in judgments turning on Section 144, Section 145(3), Section 68, Section 69B, Section 133(6), Section 139(1).

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)

…Taxman 283 (Del), wherein, the Hon'ble High ITA Nos.- 5624/del/2010 & 5465/Del/2011 HCL Technologies Ltd. Court upheld the following finding of the decision of Hon'ble Kerala High Court in the case of CIT vs Kerala State Cooperative Marketing Federation Ltd: 193 ITR 624 (Ker): "9......... in the event relevant facts are not on record, the Tribunal can always remand the matter to the file of the assessing officer to investigate and determine the facts. It is submitted that the Tribunal ought to have remanded the matter to the file of the assessing officer rather than decline to permit the assessee to raise the ad…

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)

…Taxman 283 (Del), wherein, the Hon'ble High ITA Nos.- 5624/del/2010 & 5465/Del/2011 HCL Technologies Ltd. Court upheld the following finding of the decision of Hon'ble Kerala High Court in the case of CIT vs Kerala State Cooperative Marketing Federation Ltd: 193 ITR 624 (Ker): "9......... in the event relevant facts are not on record, the Tribunal can always remand the matter to the file of the assessing officer to investigate and determine the facts. It is submitted that the Tribunal ought to have remanded the matter to the file of the assessing officer rather than decline to permit the assessee to raise the ad…

Oliria Foods and Beverages Limited, Jaipur vs. Income Tax Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1531/JPR/2024[2022-23]Status: DisposedITAT Jaipur17 Apr 2025AY 2022-23

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. S. L. Poddar, Adv. &For Respondent: Sh. P. P. Meena, CIT

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 144B(1)(ix)

…ditional ground : validity of assessment. Notice u/s 148 issued even when lime limit of issuing notice u/s 143(2) was available. A pure question of law – additional ground is admitted. (v) CIT Vs. Kerala State Co-operative Marketing Federation Learned. (1992) 193 ITR 624 (Ker) An appellant before the Tribunal can raise any new or additional point for the first time in appeal before the Tribunal. (vi) Mahindra & Mahindra Ltd. Dy. CIT (2009) 122 TTJ 577 (Mub)(SB) Appeal (Tribunal)-Additional ground-Question of limitation-Special Bench having been constituted for deciding the question of limitation on the request of…

Nitesh Agarwal, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

Appeal is partly allowed

ITA 1214/JPR/2024[2012-13]Status: DisposedITAT Jaipur28 Jan 2025AY 2012-13

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri S. L. Poddar, Adv. &For Respondent: Shri Arvind Kumar, CIT-DR

Section 143(2)Section 143(3)Section 144Section 145(3)Section 68Section 69B

…ional ground …….. validity of assessment. Notice u/s 148 issued even when lime limit of issuing notice u/s 143(2) was available. A pure question of law – additional ground is admitted. (v) CIT Vs. Kerala State Co-operative Marketing Federation Learned. (1992) 193 ITR 624 (Ker) An appellant before the Tribunal can raise any new or additional point for the first time in appeal before the Tribunal. (vi) Mahindra & Mahindra Ltd. Dy. CIT (2009) 122 TTJ 577 (Mub)(SB) Appeal (Tribunal)-Additional ground-Question of limitation-Special Bench having been constituted for deciding the question of limitation on the request of…

Shakuntla Devi, Tijara vs. Income Tax Officer, Riico Industrial Area, Bhiwadi

In the result the appeal filed by the appellant stands allowed with no orders as to costs

ITA 864/JPR/2024[2014-15]Status: DisposedITAT Jaipur27 Aug 2024AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR

Section 148Section 2(14)Section 69B

…ITR 383 (SC) (ii) Ravindra Arora vs ACIT (2018) 404 ITR (Raj.) (iii) Shrawan Beniwal vs ITO, Bikaner (ITA No.292/JU/2008 dated 14-01-2000) (iv) Jora Singh vs ITO (2010) 42 DTR 409 (Lucknow) (v) CIT vs Kerala State Cooperative Marketing Federation Ltd. (1992) 193 ITR 624 (Ker.) (vi) Mahindra & Mahindra Ltd. vs DCIT (2009) 122 TTJ 577 (Mub)(SB) (vii) Sunil Kumar Pugalia (HUF) vs ITO (2009) 120 TTJ 1001 (Jodh) 3.2 This application for raising additional ground needs to be allowed on the ground that it is pure legal in question and no further documents are required for adjudicating the same and moreover goes to the…

Ram Dev Chandelwal, S/O Shri Heera Lal Chandelwal vs. Income Tax Officer, Ward - Bundi

In the result, appeal of the assessee is allowed

ITA 585/JPR/2023[2017-18]Status: DisposedITAT Jaipur28 Nov 2023AY 2017-18

Bench: Or At The Time Of Hearing.”

For Appellant: Shri S.L. Poddar (Adv.)For Respondent: Smt. Monisha Choudhary (Addl.CIT) a

Section 143(3)Section 250Section 68

…f additional ground validity of assessment. Notice u/s 148 issued even when lime limit of issuing notice u/s 143(2) was available. A pure question of law additional ground is admitted. (v) CIT Vs. Kerala State Co-operative Marketing Federation Learned. (1992) 193 ITR 624 (Ker) An appellant before the Tribunal can raise any new or additional point for the first time in appeal before the Tribunal. (vi) Mahindra & Mahindra Ltd. Dy. CIT (2009) 122 TTJ 577 (Mub)(SB) Appeal (Tribunal)-Additional ground-Question of limitation-Special Bench having been constituted for deciding the question of limitation on the request of…

Ych Logistics (India) Private Limited, Kancheepuram vs. DCIT, Chennai

In the result, the appeal of the assessee is allowed

ITA 322/CHNY/2016[2011-12]Status: DisposedITAT Chennai20 Jul 2022AY 2011-12

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Ajit Kumar Jain, CAFor Respondent: Dr. S.Palani Kumar, CIT

Section 10ASection 143(3)Section 144CSection 144C(5)Section 92C

…wal Cotton Spinning and Weaving Mills v. CIT [1981] 129 ITR 761 and in the case of Vijay Kumar Jain v. CIT [1975] 99 ITR 349). 31. The Kerala High Court has taken a similar view in the case of CIT v. Kerala State Co-operative Marketing Federation Ltd. [1992] 193 ITR 624. The Kerala High Court has observed that the appeal provisions under the Income-tax Act are for the purpose of assessing the correct tax liability of the assessee and, for that purpose, the Tribunal can permit additional grounds to be raised before it which had not been raised either before the Income-tax Officer or before the Appellate Assistant…

Smt. Chandra Kanta Choudhary, Bhilwara vs. ITO, Ward-3, Bhilwara

In the result, this appeal of the assessee is allowed

ITA 110/JODH/2018[2014-15]Status: DisposedITAT Jodhpur28 Jan 2021AY 2014-15

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwalsmt. Chandra Kanta Choudhary, Vs. I.T.O. 135, Main Sector, Ward-3, Bhilwara. Bhilwara. Pan No. Abxpc 9134 H Assessee By Shri Sunil Porwal (Ca) Revenue By Shri A.S. Yadav, Jcit-Dr Date Of Hearing 03.11.2020 Date Of Pronouncement 29/01/2021 O R D E R Per: Bench This Is The Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Ajmer Dated 10/01/2018 For The Ay. 2014-15, Wherein The Assessee Has Raised The Following Grounds Of Appeal: “1. That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Ought To Have Quashed The Order Passed By Ld Ao As The Order Passed By Ld Ao Without Jurisdiction & Also Contrary To The Guideline Issued By The Hon’Ble Cbdt. 2. That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Erred In Sustaining Addition Of Rs. 89,39,398/- In Respect Of Long Term Capital Gain Particularly When Same Was Never Subject Matter Of Limited Scrutiny. 3. That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Erred In Confirming Addition Made By Ld Ao Which He Could Not Have Made As The Jurisdiction Of The Ld Ao Was Limited.

Section 2(14)Section 234ASection 50C

…at his own. An appellant before the tribunal can raise any new or additional point for the first time in appeal before the Tribunal — CIT V/s Kerala 5 ITA 110/Jodh/2018 Smt. Chandra Kanta Choudhary Vs ITO State Co.-operative Marketing Federation Ltd. (1992) 193 ITR 624 (Ker.) Similarly as decided in case of CIT V/s Mayur Foundation (2005) 274 ITR 562 (Guj.) it has been held that "The proceedings before the tribunal are meant to assess the correct tax liability of an assessee. If that be so, it follows that assessment proceeding cannot be said to be complete, and is pending till the appeal is heard and disposed…

Nikon India Pvt. Ltd., Gurgaon vs. DCIT, Circle- 3(1), Gurgaon

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

ITA 6870/DEL/2018[2014-15]Status: DisposedITAT Delhi24 Jan 2019AY 2014-15

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2014-15 Nikon India Pvt. Ltd., Vs. Dcit, Plot No.71, Sector-32, Circle-3(1), Institutional Area, Gurgaon. Gurgaon. Pan: Aaccn5100F (Appellant) (Respondent) Assessee By : Shri Vishal Kalra, Shri S.S. Tomar & Shri Ankit Shahni, Advocates Revenue By : Shri H.K. Choudhalry, Cit, Dr Date Of Hearing : 26.11.2018 Date Of Pronouncement : 24.01.2019 Order Per R.K. Panda, Am: This Appeal By The Assessee Is Directed Against The Order Dated 9Th October, 2018 Passed U/S 143(3) Read With Section 144C Of The It Act, 1961 For Assessment Year 2014-15. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Company & Belongs To Nikon Group Of Cases Which Is Involved In A Broad Spectrum Of Business Centred On Precision Equipment, Imaging Products, Instruments & Other Business. The Activities Of The Nikon Group Are Carried Out Through The Following Divisions:- I) Precision Equipment Business, Ii) Imaging Products Business, Iii) Instruments Business, Iv) Other Businesses. 3. The Assessee Filed Its Return Of Income On 24.11.2014 Declaring Total Income Of Rs.66,47,37,700/-. The Assessing Officer Made A Reference U/S 92Ca(1) Of The It Act To Determine The Arm’S Length Price Of The International Transactions Entered Into By The Assessee With Its Aes During The F.Y. 2013-14. The Tpo, During The Course Of Tp Assessment Proceedings Observed That The Assessee Has Entered Into The Following International Transactions During The Year:- No. Nature Of Transaction Value (Inr) Method Applied 1. Purchase Of Goods, Promotional & 6,571,207,639 Rpm Other Supplies 2 Purchase Of Fixed Assets 7,049,548 Tnmm 3 Service Income 30,717,853 Tnmm 4 Warranty Reimbursements Received 69,937,244 Cup 5. Cost Reimbursements Received 2,619,750 Cup 6 Cost Reimbursements Paid 5,628,706 Cup

For Appellant: Shri Vishal KalraFor Respondent: Shri H.K. Choudhalry, CIT, DR

Section 143(3)Section 144CSection 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I-2 : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2014-15 Nikon India Pvt. Ltd., Vs. DCIT, Plot No.71, Sector-32, Circle-3(1), Institutional Area, Gurgaon. Gurgaon. PAN: AACCN5100F (Appellant) (Respondent) Assessee by : Shri Vishal Kalra, Shri S.S. Tomar & Shri Ankit Shahni, Advocates Revenue by : Shri H.K. Choudhalry, CIT, DR Date of Hearing : 26.11.2018 Date of Pronouncement : 24.01.2019 ORDER PER R.K. PANDA, AM: This appeal by the assessee is directed against the order dated 9th October, 2018 pa…

ACIT, Circle-1 vs. Oil & Natural Gas Corporation Ltd

In the result, appeal filed by the Revenue is dismissed

ITA 374/DEL/2005[2000-2001]Status: DisposedITAT Delhi17 Aug 2018AY 2000-2001

Bench: Shri N.K. Billaiya & Smt Beena A. Pillai

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Shefali Swaroop, CIT- DR

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SMT BEENA A. PILLAI, JUDICIAL MEMBER ITA No. 358/DEL/2005 (A.Y. 2001-02) Oil and Natural Gas Corporation Ltd Vs. Addl. CIT Corporate Tax Division Range - I Room No. 442, Institute of Drilling Dehradun Technology, Kaulagarh Road Dehradun PAN : AAACO 1598 A ITA No. 375/DEL/2005 (A.Y. 2001-02) Addl. CIT Vs. Oil and Natural Gas Corporation Ltd Range – 1 Room No. 442, Institute of Drilling Dehradun Technology, Kaulagarh Road Dehradun PAN : AAACO 1598 A [Appellant] [Respondent] Date of Hearing : 08.…

Oil & Natural Gas Corporation Ltd vs. Addl. CIT, Range-I

In the result, appeal filed by the Revenue is dismissed

ITA 357/DEL/2005[2000-2001]Status: DisposedITAT Delhi17 Aug 2018AY 2000-2001

Bench: Shri N.K. Billaiya & Smt Beena A. Pillai

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Shefali Swaroop, CIT- DR

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SMT BEENA A. PILLAI, JUDICIAL MEMBER ITA No. 358/DEL/2005 (A.Y. 2001-02) Oil and Natural Gas Corporation Ltd Vs. Addl. CIT Corporate Tax Division Range - I Room No. 442, Institute of Drilling Dehradun Technology, Kaulagarh Road Dehradun PAN : AAACO 1598 A ITA No. 375/DEL/2005 (A.Y. 2001-02) Addl. CIT Vs. Oil and Natural Gas Corporation Ltd Range – 1 Room No. 442, Institute of Drilling Dehradun Technology, Kaulagarh Road Dehradun PAN : AAACO 1598 A [Appellant] [Respondent] Date of Hearing : 08.…

M/S. Panduranganagar Residents Welfare Association, Bengaluru vs. Assistant Commissioner of Income Tax, (CPC), Bengaluru

In the result, the appeal filed by the assessee is dismissed subject to observations made in the order

ITA 761/BANG/2018[2013-14]Status: DisposedITAT Bangalore20 Apr 2018AY 2013-14

Bench: Shri Arun Kumar Garodiaassessment Year :2013-14

For Appellant: Shri Ashok Kulkarni, AdvocateFor Respondent: Dr. S. Palani, Addl. CIT (DR)

Section 143(1)Section 143(1)(a)

…cts apart from looking into the material already on record. Principles for admission of additional grounds have been laid down repeatedly by Courts and we may refer only to a few of those decisions in 229 ITR 383 (SC), 187 ITR 688 (SC), 199 ITR 351 (Born FB), 193 ITR 624 (Ker). We overlooked this aspect of the issue and the same has now been brought to our knowledge by our counsels. Hence it is prayed that the above ground may be entertained and disposed of in accordance with law.” 4. In the course of hearing before me, it was submitted by ld. AR of assessee that the additional grounds raised by the assessee are…