Bhopal Sugar Industries Ltd. v. ITO

40 ITR 618Supreme Court of India1960#6096 most cited

What is Bhopal Sugar Industries Ltd. v. ITO authority for?

In set-aside proceedings, the Assessing Officer's jurisdiction is limited to issues that were before the Tribunal. The Assessing Officer cannot re-examine or examine issues that were not before the Tribunal.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Bhopal Sugar Industries Ltd. v. ITO · SC · 40 ITR 618 · section 143(3) · section 254 · set-aside proceedings · AO jurisdiction · issues before ITAT

Sections most often in play

Section 143(3)Section 144Section 254Section 271(1)(c)

Issues it is cited on

compensatory interestsection 243section 262section 2(40)section 89section 208section 210section 115jaasection 140asection 90asection 115jasection 245d

Judgments citing Bhopal Sugar Industries Ltd. v. ITO

MR. RAVINDER KUMAR JAIN,DELHI vs. DCIT,CENTRAL CIRCLE-07, DELHI

In the result, appeal of the Assessee is allowed

ITA 1579/DEL/2025[2006-07]Status: DisposedITAT Delhi12 Nov 2025AY 2006-07

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.1579/Del/2025 िनधा"रणवष"/Assessment Year:2006-07 बनाम Mr. Ravinder Kumar Jain, Dcit, H 82, South Extension, Part-1, Vs. Central Circle 07, New Delhi. New Delhi. Pan No.Aalpj7172P अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 144Section 271(1)(c)

…urisdiction under the law, in set-aside proceedings, the AO has the jurisdiction only in respect of those issues which were before the ITAT and he cannot reexamine/examine the issues which were not before the ITAT. - 145 ITR 255 (All), S.P. Kochhar vs. ITO - 40 ITR 618 (SC), Bhopal Sugar Industries Ltd. vs. ITO - ITA No.2038(Mds)/2011, M/s Ambattur Flats vs. ITO dated 22nd May, 2012. 6. Ld. Counsel submitted that even otherwise, the initiation of penalty proceedings in fresh assessment proceedings in respect of amount of Rs.58,85,666/- amounts to review/revisit of own order dated 28.12.2007 which is impermissib…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1), VADODARA vs. GUJARAT URJA VIKAS NIGAM LIMITED, VADODARA

In the result, the appeal filed by the Revenue in ITA No

ITA 293/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad08 Aug 2024AY 2020-21

Bench: Shri Ramit Kochar (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 10Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Ramit Kochar, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 166/Ahd/2022 & 231/Ahd/2024 Assessment Years: 2017-18 & 2020-21 Gujarat Urja Vikas The ACIT/DCIT, Nigam Ltd., Circle-1(1)(1), Sardar Patel Vidyut Vs Vadodara Bhavan, Race Course Circle, Baroda-390007 PAN: AACCG2861L (Respondent) (Appellant) ITA Nos: 223/Ahd/2022 & 293/Ahd/2024 Assessment Years: 2017-18 & 2020-21 The JCIT (OSD)/DCIT, Gujarat Urja Vikas Circle-1(1)(1), Nigam Ltd., Vadodara Vs Sardar Patel Vidyut Bhavan, Race Course Circle, Baroda-3…

GUJARAT URJA VIKAS NIGAM LTD.,VADODARA vs. THE DY.CIT, CIRCLE-1(1)(1), VADODARA

In the result, the appeal filed by the Revenue in ITA No

ITA 231/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad08 Aug 2024AY 2020-21

Bench: Shri Ramit Kochar (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 10Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Ramit Kochar, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 166/Ahd/2022 & 231/Ahd/2024 Assessment Years: 2017-18 & 2020-21 Gujarat Urja Vikas The ACIT/DCIT, Nigam Ltd., Circle-1(1)(1), Sardar Patel Vidyut Vs Vadodara Bhavan, Race Course Circle, Baroda-390007 PAN: AACCG2861L (Respondent) (Appellant) ITA Nos: 223/Ahd/2022 & 293/Ahd/2024 Assessment Years: 2017-18 & 2020-21 The JCIT (OSD)/DCIT, Gujarat Urja Vikas Circle-1(1)(1), Nigam Ltd., Vadodara Vs Sardar Patel Vidyut Bhavan, Race Course Circle, Baroda-3…

THE JT.CIT, (OSD)CIRCLE-1(1)(1), VADODARA vs. GUJARAT URJA VIKAS NIGAM LTD., VADODARA

In the result, the appeal filed by the Revenue in ITA No

ITA 223/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad08 Aug 2024AY 2017-18

Bench: Shri Ramit Kochar (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 10Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Ramit Kochar, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 166/Ahd/2022 & 231/Ahd/2024 Assessment Years: 2017-18 & 2020-21 Gujarat Urja Vikas The ACIT/DCIT, Nigam Ltd., Circle-1(1)(1), Sardar Patel Vidyut Vs Vadodara Bhavan, Race Course Circle, Baroda-390007 PAN: AACCG2861L (Respondent) (Appellant) ITA Nos: 223/Ahd/2022 & 293/Ahd/2024 Assessment Years: 2017-18 & 2020-21 The JCIT (OSD)/DCIT, Gujarat Urja Vikas Circle-1(1)(1), Nigam Ltd., Vadodara Vs Sardar Patel Vidyut Bhavan, Race Course Circle, Baroda-3…

GUJARAT URJA VIKAS NIGAM LTD.,VADODARA vs. THE ACIT, CIRCLE-1(1)(1), VADODARA

In the result, the appeal filed by the Revenue in ITA No

ITA 166/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad08 Aug 2024AY 2017-18

Bench: Shri Ramit Kochar (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 10Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Ramit Kochar, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos: 166/Ahd/2022 & 231/Ahd/2024 Assessment Years: 2017-18 & 2020-21 Gujarat Urja Vikas The ACIT/DCIT, Nigam Ltd., Circle-1(1)(1), Sardar Patel Vidyut Vs Vadodara Bhavan, Race Course Circle, Baroda-390007 PAN: AACCG2861L (Respondent) (Appellant) ITA Nos: 223/Ahd/2022 & 293/Ahd/2024 Assessment Years: 2017-18 & 2020-21 The JCIT (OSD)/DCIT, Gujarat Urja Vikas Circle-1(1)(1), Nigam Ltd., Vadodara Vs Sardar Patel Vidyut Bhavan, Race Course Circle, Baroda-3…

M/S PALLIPURAM SERVICE CO-OP BANK LTD,ERNAKULAM vs. THE ITO NON CORP WARD 2(5), KOCHI

In the result, the appeal filed by the assessee is dismissed, and it’s stay petition, dismissed as infructuous

ITA 322/COCH/2023[2011-12]Status: DisposedITAT Cochin31 May 2024AY 2011-12

Bench: Shri Sanjay Arora, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Sri. Alan P Dev, AdvocateFor Respondent: Smt.J.M.Jamuna Devi, Sr. DR
Section 139Section 143(3)Section 147Section 148Section 148(1)Section 154Section 156Section 234ASection 234A(1)

…notice u/s. 148(1), the first return. The said order having not been appealed against, had attained finality. The raising of this issue before us is not maintainable. Reference in this context be made to, inter alia, Bhopal Sugar Industries Ltd. v. ITO [1960] 40 ITR 618 (SC); Hindustan Coco Cola Beverages v. CIT [2007] 293 ITR 226 (SC). Continuing further, it was nevertheless a common contention before us that the said ground is not maintainable in view of the law as clarified by the Apex Court per it’s decisions in Mansarovar Commercial Pvt. Ltd. v. CIT [2023] 453 ITR 661 (SC) and CIT v. Bhagat Construction Co.…

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 919/COCH/2022[2009-10]Status: DisposedITAT Cochin02 May 2024AY 2009-10

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

…erbal City Trust (supra), to which one of us is a party. The AO, after all, is, in framing the assessment/s on 31/7/2014, only complying with the direction/s by the Tribunal, which has since attained finality (refer: Bhopal Sugar Industries Ltd. v. ITO [1960] 40 ITR 618 (SC)). The challenge, therefore, ought to be to the Tribunal’s order dated 10/7/2013 vide which directions for fresh assessment were made. This is as in that case no such directions could be given on 10/7/2013 inasmuch as the notice u/s. 153A r/w s. 153C for all the years under reference was issued on 19/3/2010. Further, would that therefore mean…

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 918/COCH/2022[2008-09]Status: DisposedITAT Cochin02 May 2024AY 2008-09

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

…erbal City Trust (supra), to which one of us is a party. The AO, after all, is, in framing the assessment/s on 31/7/2014, only complying with the direction/s by the Tribunal, which has since attained finality (refer: Bhopal Sugar Industries Ltd. v. ITO [1960] 40 ITR 618 (SC)). The challenge, therefore, ought to be to the Tribunal’s order dated 10/7/2013 vide which directions for fresh assessment were made. This is as in that case no such directions could be given on 10/7/2013 inasmuch as the notice u/s. 153A r/w s. 153C for all the years under reference was issued on 19/3/2010. Further, would that therefore mean…

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 917/COCH/2022[2007-08]Status: DisposedITAT Cochin02 May 2024AY 2007-08

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

…erbal City Trust (supra), to which one of us is a party. The AO, after all, is, in framing the assessment/s on 31/7/2014, only complying with the direction/s by the Tribunal, which has since attained finality (refer: Bhopal Sugar Industries Ltd. v. ITO [1960] 40 ITR 618 (SC)). The challenge, therefore, ought to be to the Tribunal’s order dated 10/7/2013 vide which directions for fresh assessment were made. This is as in that case no such directions could be given on 10/7/2013 inasmuch as the notice u/s. 153A r/w s. 153C for all the years under reference was issued on 19/3/2010. Further, would that therefore mean…

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE-2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 916/COCH/2022[2005-06]Status: DisposedITAT Cochin02 May 2024AY 2005-06

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

…erbal City Trust (supra), to which one of us is a party. The AO, after all, is, in framing the assessment/s on 31/7/2014, only complying with the direction/s by the Tribunal, which has since attained finality (refer: Bhopal Sugar Industries Ltd. v. ITO [1960] 40 ITR 618 (SC)). The challenge, therefore, ought to be to the Tribunal’s order dated 10/7/2013 vide which directions for fresh assessment were made. This is as in that case no such directions could be given on 10/7/2013 inasmuch as the notice u/s. 153A r/w s. 153C for all the years under reference was issued on 19/3/2010. Further, would that therefore mean…

ACIT-CENTRAL CIRCLE -1, LUDHIANA vs. M/S AARTI INTERNATIONAL LTD., LUDHIANA

The appeal of the Revenue is partly allowed in light of aforesaid directions

ITA 102/CHANDI/2022[2011-12]Status: DisposedITAT Chandigarh26 Oct 2022AY 2011-12

Bench: Cit(A)?

For Appellant: Shri Subhash Aggarwal, AdvocateFor Respondent: Smt. Priyanka Dhar, Sr. DR
Section 143(1)Section 143(3)Section 154Section 244ASection 244A(2)Section 250(6)

…by this Court. The apex Court of the country in no uncertain terms held that the law declared by a High Court is binding on all subordinate Courts and tribunals within the territory to which it exercises jurisdiction. In Bhopal Sugar Industry vs. ITO (1960) 40 ITR 618 (SC) : AIR 1961 SC 182, the ITO (subordinate authority) refused to carry out the clear and unambiguous directions of the Tribunal (superior authority). Deprecating it, their Lordships of the Supreme Court observed: "Such refusal is in effect a denial of justice, and is furthermore destructive of one of the basic principles in the administration o…

DCIT 1(1), MUMBAI vs. ACC LTD, MUMBAI

In the result, the appeal filed by the revenue is hereby dismissed

ITA 1185/MUM/2009[2003-2004]Status: DisposedITAT Mumbai02 Mar 2022AY 2003-2004

Bench: Shri S. Rifaur Rahman, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.1185/Mum/2009 (निर्धारण वर्ा / Assessment Year: 2003-04) Dcit-1(1) बिधम/ M/S. Acc Ltd. Room No.579, Aayakar Cement House, 121, M. K. Vs. Bhavan, Mumbai-400020. Road, Mumbai-400020. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaact1507C (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Ms.Shailja Rai (Dr) Assessee By: Shri Yogesh Thar सुनवाई की तारीख / Date Of Hearing: 10/01/2022 घोषणा की तारीख /Date Of Pronouncement: 02/03/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 28.11.2008 Passed By The Commissioner Of Income Tax (Appeals) -I Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2003- 04. 2. The Revenue Has Raised The Following Grounds: - " L. “Whether On The Facts & Circumstances Of The Case & In Law, The Cit (A) Is Right In Directing To Delete The Addition Made By The Assessing Officer On Account Of Unutilized Modvat Credit & Further In Directing To Allow The Relief Of Rs. 12,09,86,528/- Instead Of Rs. 3,21,85,825/-.” A.Y.2003-04 2. “Whether On The Facts & Circumstances Of The Case & In Law, The Cit (A) Is Right In Deleting The Addition In Respect Of Corporation Tax Paid At Saudi Arabia Of Rs. 2,05,75,346/-.”

For Appellant: Shri Yogesh TharFor Respondent: Ms.Shailja Rai (DR)
Section 115JSection 154Section 251Section 80H

…cial proprietary and departmental hierarchy demands that the AOs and their supervisory officers give due respect to the orders of the FAA. We would like to refer to the judgment of the Hon'ble Apex Court delivered in the matter of Bhopal Sugar Industries Ltd.(40 ITR 618).In that matter the assessee company, which manufactured and sold sugar, used sugarcane purchased from other cultivators as well as grown in its own farms. It claimed deduction of agricultural income from its total income by valuing the sugarcane grown in its own farms at market value and deducting therefrom the agricultural expenses. In its order…

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

ITA 2127/AHD/2014[1997-98]Status: DisposedITAT Surat11 Dec 2019AY 1997-98

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

Section 143Section 147Section 254

…gain can be taken as the set-aside assessment proceedings are restricted to grounds of appeal, which have been directed to be re-adjudicated. Reliance is placed on the decision of Hon`ble Supreme Court in the case of Bhopal Sugar Industries Ltd. v. ITO [1960] 40 ITR 618 (SC), in which it was held that in a set-aside assessment , the AO derives jurisdiction from the order of tribunal, and thus, the AO cannot introduce a new source of income, nor can he deal with any point which was not the subject matter of appeal before the Tribunal, in such set-aside assessment proceedings. Therefore, when the powers of the Trib…

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

ITA 2125/AHD/2014[1996-97]Status: DisposedITAT Surat11 Dec 2019AY 1996-97

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

Section 143Section 147Section 254

…gain can be taken as the set-aside assessment proceedings are restricted to grounds of appeal, which have been directed to be re-adjudicated. Reliance is placed on the decision of Hon`ble Supreme Court in the case of Bhopal Sugar Industries Ltd. v. ITO [1960] 40 ITR 618 (SC), in which it was held that in a set-aside assessment , the AO derives jurisdiction from the order of tribunal, and thus, the AO cannot introduce a new source of income, nor can he deal with any point which was not the subject matter of appeal before the Tribunal, in such set-aside assessment proceedings. Therefore, when the powers of the Trib…

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

ITA 2123/AHD/2014[1995-96]Status: DisposedITAT Surat11 Dec 2019AY 1995-96

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

Section 143Section 147Section 254

…gain can be taken as the set-aside assessment proceedings are restricted to grounds of appeal, which have been directed to be re-adjudicated. Reliance is placed on the decision of Hon`ble Supreme Court in the case of Bhopal Sugar Industries Ltd. v. ITO [1960] 40 ITR 618 (SC), in which it was held that in a set-aside assessment , the AO derives jurisdiction from the order of tribunal, and thus, the AO cannot introduce a new source of income, nor can he deal with any point which was not the subject matter of appeal before the Tribunal, in such set-aside assessment proceedings. Therefore, when the powers of the Trib…

SHRI RATILAL KHUSHALDAS MALI,,NA vs. ARIVS.THE ACIT, NAVSARI CIRCLE,, NAVSARI

In the result, the appeal of the assessee for A

ITA 1637/AHD/2014[1994-95]Status: DisposedITAT Surat11 Dec 2019AY 1994-95

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.1637,2123,2125,2127/Ahd/2014 िनधा"रण वष"/Assessment Year:1994-95,1995-96,1996-97 & 1997-98 Shri Ratilal Khushaldas Mali, Assistant Commissioner Of बनाम Opp. Hanuman Temple, Mota Income Tax, Navsari Vs. Bazar, Navsari Circle- Navsari Pan: [Adbpm 3081 F] अपीलाथ" Appellant ""यथ"/Respondent Shri Hiren R. Vepari, Ca िनधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By Mrs. Anupama Singla, Sr.(Dr) सुनवाई क" तारीख/ Date Of Hearing: 04.12.2019 उ"ोषणा क" तारीख/Pronouncement On 11.12.2019

Section 143Section 147Section 254

…gain can be taken as the set-aside assessment proceedings are restricted to grounds of appeal, which have been directed to be re-adjudicated. Reliance is placed on the decision of Hon`ble Supreme Court in the case of Bhopal Sugar Industries Ltd. v. ITO [1960] 40 ITR 618 (SC), in which it was held that in a set-aside assessment , the AO derives jurisdiction from the order of tribunal, and thus, the AO cannot introduce a new source of income, nor can he deal with any point which was not the subject matter of appeal before the Tribunal, in such set-aside assessment proceedings. Therefore, when the powers of the Trib…

HAPAG LLOYD INDIA P. LTD,MUMBAI vs. DCIT 7(1)(2), MUMBAI

In the result, appeals are allowed in terms indicated above

ITA 819/MUM/2019[2008-09]Status: DisposedITAT Mumbai27 Sept 2019AY 2008-09

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Rajan Vora a/wFor Respondent: Shri Jayant Kumar
Section 143(3)Section 144C(13)Section 153Section 92C

…ITA no.6131/Del./2017, dated 23.11.2017; vi) DCIT v/s Sanjay Jaiswal, [2016] 68 taxmann.com 310 (Kol.); vii) Honeywell Automation India Ltd. v/s DCIT, ITA no.405 to 407/Pun./2016, etc., dated 01.08.2018; and viii) Bhopal Sagar Industries Ltd. v/s ITO, [1960] 40 ITR 618 (SC). 6. Shri Jayant Kumar, the learned Departmental Representative submitted, the order of the Tribunal was received by the Principal Commissioner of Income Tax–14, however, subsequently, assessee’s jurisdiction was conferred with the Principal Commissioner of Income Tax–7. In this regard, subsequently, he has filed a report dated 19th July 2019…

MAHESH CHAND JAIN,NEW DELHI vs. ITO, NEW DELHI

In the result, appeal of the assessee in ITA No

ITA 1841/DEL/2017[2008-09]Status: DisposedITAT Delhi05 Oct 2017AY 2008-09

Bench: Shri B.P. Jainassessment Year 2008-09 Mahesh Chand Jain Vs. Ito, C/O, Jagdish Chand & Co., Ward-53(5) H-20, Lgf, Green Park New Delhi (Main), New Delhi]

For Appellant: Sh. Satyan Sethi, Sh. ArtaFor Respondent: Sh. T. Vasanthan, Sr. DR
Section 45Section 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER Assessment Year 2008-09 Mahesh Chand Jain Vs. ITO, C/o, Jagdish Chand & Co., Ward-53(5) H-20, LGF, Green Park New Delhi (Main), New Delhi] PAN-AALPJ7704P (Appellant) (Respondent) Appellant by : Sh. Satyan Sethi, Sh. Arta Trana Panda, Advs Respondent by : Sh. T. Vasanthan, Sr. DR सुनवाई क" तार"ख/Date of Hearing : 03/10/2017 घोषणा क" तार"ख /Date of Pronouncement: 05/10/2017 ORDER PER B.P. JAIN, A.M. This appeal of the assessee arises from the order of learned CIT(A)-18, New Delhi, vide order dated 15.2.20…

M/S APCO CONCRETE BLOCKS & ALLIED PRODUCTS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

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

ITA 1125/BANG/2014[2007-08]Status: DisposedITAT Bangalore27 Feb 2015AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri Sarangan, Sr. CounselFor Respondent: Shri P. Dhivahar, Jt. CIT(DR)
Section 49(1)(iii)

…ed into. According to him, doing so was a complete violation of the order of a superior forum. In this regard, the ld. counsel for the assessee drew our attention to the decision of the Hon’ble Supreme Court in the case of Bhopal Sugar Industries Ltd. Vs. ITO 40 ITR 618 (SC). & SP No.204/Bang/2014 Page 11 of 15 In Bhopal Sugar Industries Ltd. (supra), the scope of remand 12. and duty of ITO were explained by the Hon’ble Supreme Court. In the said decision, the facts were that the Tribunal directed the ITO "to ascertain the average transport charges per maund from the centres to the factory and add to it the rat…

Bhopal Sugar Industries Ltd. v. ITO (40 ITR 618) — Cited in 19 Judgments | BharatTax