Calcutta in Indian Steel and Wire Products Ltd. v. Commissioner of Income

208 ITR 740High Court1994#3787 most cited

What is Calcutta in Indian Steel and Wire Products Ltd. v. Commissioner of Income authority for?

An additional plea that fundamentally alters the case's original presentation before the Assessing Officer, CIT(Appeals), or Tribunal is not permitted at the appellate stage.

31

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

Indian Steel and Wire Products Ltd. v. CIT · 208 ITR 740 · new plea in appeal · additional ground · change complexion of case · Assessing Officer · CIT(Appeals) · Tribunal

Sections most often in play

Section 143(3)Section 35ABBSection 37(1)

Issues it is cited on

section 80lacompensatory interestsection 35abbsection 80lsection 72asection 23(4)section 55(2)section 139(9)section 49warrant of authorisationcarry forward of lossessection 72

Judgments citing Calcutta in Indian Steel and Wire Products Ltd. v. Commissioner of Income

Asst CIT Cen Cir 32, Mumbai vs. Arch Pharmalabs Ltd, Mumbai

In the result, appeal of the assessee in ITA No

ITA 8090/MUM/2011[2005-06]Status: DisposedITAT Mumbai07 Apr 2021AY 2005-06

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…ea for the first time for which no factual foundation has been laid before the Assessing Officer or CIT(Appeals)." 11. Identical is the view held by the Hon'ble High Court Of Calcutta in Indian Steel and Wire Products Ltd. v. Commissioner of Income tax [1994] 208 ITR 740 (CAL.)wherein it is held that "such additional plea which altogether changes the complexion of the case as 6 I.T.A. No. 6656/Mum/2017 & others Arch Pharmalabs Ltd & Arch Impex P. Ltd. originally brought before the Commissioner of Income- tax (Appeals) and the Tribunal in second appeal is not permissible to he raised at the stage of hearing." We…

Asst CIT Cen Cir 32, Mumbai vs. Arch Pharmalabs Ltd, Mumbai

In the result, appeal of the assessee in ITA No

ITA 8089/MUM/2011[2004-05]Status: DisposedITAT Mumbai07 Apr 2021AY 2004-05

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…ea for the first time for which no factual foundation has been laid before the Assessing Officer or CIT(Appeals)." 11. Identical is the view held by the Hon'ble High Court Of Calcutta in Indian Steel and Wire Products Ltd. v. Commissioner of Income tax [1994] 208 ITR 740 (CAL.)wherein it is held that "such additional plea which altogether changes the complexion of the case as 6 I.T.A. No. 6656/Mum/2017 & others Arch Pharmalabs Ltd & Arch Impex P. Ltd. originally brought before the Commissioner of Income- tax (Appeals) and the Tribunal in second appeal is not permissible to he raised at the stage of hearing." We…

Arch Pharmalabs Ltd., Mumbai vs. ACIT, CC-32, Mumbai

In the result, appeal of the assessee in ITA No

ITA 7597/MUM/2011[2008-09]Status: DisposedITAT Mumbai07 Apr 2021AY 2008-09

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…ea for the first time for which no factual foundation has been laid before the Assessing Officer or CIT(Appeals)." 11. Identical is the view held by the Hon'ble High Court Of Calcutta in Indian Steel and Wire Products Ltd. v. Commissioner of Income tax [1994] 208 ITR 740 (CAL.)wherein it is held that "such additional plea which altogether changes the complexion of the case as 6 I.T.A. No. 6656/Mum/2017 & others Arch Pharmalabs Ltd & Arch Impex P. Ltd. originally brought before the Commissioner of Income- tax (Appeals) and the Tribunal in second appeal is not permissible to he raised at the stage of hearing." We…

Arch Pharmalabs Ltd., Mumbai vs. ACIT, CC-32, Mumbai

In the result, appeal of the assessee in ITA No

ITA 7595/MUM/2011[2005-06]Status: DisposedITAT Mumbai07 Apr 2021AY 2005-06

Bench: Hon’Ble Justice P. P. Bhatt & Hon’Ble Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 6656/Mum/2017 (Ay: 2011-12) आयकरअपीलसं./ I.T.A. No. 7595/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 7597/Mum/2011 (Ay: 2008-09) आयकरअपीलसं./ I.T.A. No. 3752/Mum/2012 (Ay: 2007-08) Cross Objection No. 06/Mum/2021 (Ay: 2004-05) Cross Objection No. 07/Mum/2021 (Ay: 2005-06) Acit Cc-32, Arch Pharmalabs Ltd. H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccm0306Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 8089/Mum/2011 (Ay: 2004-05) आयकरअपीलसं./ I.T.A. No. 8090/Mum/2011 (Ay: 2005-06) आयकरअपीलसं./ I.T.A. No. 6807/Mum/2017 (Ay: 2011-12) Arch Pharmalabas Ltd. Acit Cc-32, H-Wing, 4Th Floor, Tex Aayakar Bhavan, M. K. Road, Mumbai-400 020 बनाम/ Centre, Off. Saki Vihar Road, Chandivali, Vs. Andheri (E), Mumbai-400 072

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Rajeev Harit, DR
Section 153D

…ea for the first time for which no factual foundation has been laid before the Assessing Officer or CIT(Appeals)." 11. Identical is the view held by the Hon'ble High Court Of Calcutta in Indian Steel and Wire Products Ltd. v. Commissioner of Income tax [1994] 208 ITR 740 (CAL.)wherein it is held that "such additional plea which altogether changes the complexion of the case as 6 I.T.A. No. 6656/Mum/2017 & others Arch Pharmalabs Ltd & Arch Impex P. Ltd. originally brought before the Commissioner of Income- tax (Appeals) and the Tribunal in second appeal is not permissible to he raised at the stage of hearing." We…

Mansukhbhai Dayalbhai Patel, Surat vs. The Dy. Commissioner of Income Tax, Cen. Circle-2, Surat

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

ITA 1780/AHD/2016[2011-12]Status: DisposedITAT Surat27 Aug 2019AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O. P. Meenaआ.अ.सं./I.T.A No.1780/Ahd/2016 िनधा"रण वष"/Assessment Year: 2011-12 Shri Mansukhbhai Dayalbhai V. Assistant Commissioner Of Patel,(Sheta), Income Tax, Central 10 Shantiniketan Row House, Circle-2, Surat Anand Mahal Road Adajan, Surat. [Pan: Abcpp 1275 F] अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से Assessee By Shri Rasesh Shah, Ca राज"व क" ओर से Revenue By Shri Sriniwas T. Bidari, Cit(Dr) सुनवाई क" तारीख Date Of Hearing 26.07.2019 उ"ोषणा क" तारीख Date Of 27.08.2019 Pronouncement

Section 143(3)Section 148Section 153A

…ted the assessee is not submitting any fresh evidence pertaining to new ground, hence, decision in the case of Moti Ram v. CIT [1958] 34 ITR 646 (SC) is not applicable. The decision of Hon`ble Calcutta High Court in the case of Steel Wire Products Ltd. v. CIT 208 ITR 740 (Cal.) was rendered the decision of National Thermal Power Co. Ltd. v. CIT [1998] 229 ITR 383 (SC) : [1999] 157 CTR 249 (SC) hence, not applicable. Learned Counsel submitted the Ahmedabad Tribunal in the case of Manzil D Shah has admitted additional ground against which the Revenue filed appeal before Gujarat High Court. However, the Hon’ble Guja…

DCIT, New Delhi vs. Sh. Sanjay Jain, New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 5325/DEL/2013[2005-06]Status: DisposedITAT Delhi06 Oct 2015AY 2005-06

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…e said that this ground is arising out of the order of the First Appellate Authority and hence it may be rejected. The reliance was placed on the judgment of the Hon’ble Calcutta High Court in the case of Indian Steel and Wire Products Ltd. Vs CIT reported at 208 ITR 740. 6. We have considered the submissions of both the parties and carefully gone through the material available on the record. In our opinion, the issue raised by the assessee vide additional ground is purely a legal issue, it goes to the root of the matter and for adjudication of this ground, no fresh material outside the record is required to be c…

Sh. Sanjay Jain, New Delhi vs. DCIT, New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 5024/DEL/2011[2002-03]Status: DisposedITAT Delhi06 Oct 2015AY 2002-03

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…e said that this ground is arising out of the order of the First Appellate Authority and hence it may be rejected. The reliance was placed on the judgment of the Hon’ble Calcutta High Court in the case of Indian Steel and Wire Products Ltd. Vs CIT reported at 208 ITR 740. 6. We have considered the submissions of both the parties and carefully gone through the material available on the record. In our opinion, the issue raised by the assessee vide additional ground is purely a legal issue, it goes to the root of the matter and for adjudication of this ground, no fresh material outside the record is required to be c…

JCIT, New Delhi vs. M/S Surya Vinayak Industries Ltd. Amalgamated Company of Amalgamating Company M/S. Rim Zim Valley Products Pvt. Ltd., New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 3170/DEL/2011[2006-07]Status: DisposedITAT Delhi06 Oct 2015AY 2006-07

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…e said that this ground is arising out of the order of the First Appellate Authority and hence it may be rejected. The reliance was placed on the judgment of the Hon’ble Calcutta High Court in the case of Indian Steel and Wire Products Ltd. Vs CIT reported at 208 ITR 740. 6. We have considered the submissions of both the parties and carefully gone through the material available on the record. In our opinion, the issue raised by the assessee vide additional ground is purely a legal issue, it goes to the root of the matter and for adjudication of this ground, no fresh material outside the record is required to be c…

JCIT, New Delhi vs. M/S Surya Vinayak Industries Ltd. Amalgamated Company of Amalgamating Company M/S. Rim Zim Valley Products Pvt. Ltd., New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 3167/DEL/2011[2003-04]Status: DisposedITAT Delhi06 Oct 2015AY 2003-04

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…e said that this ground is arising out of the order of the First Appellate Authority and hence it may be rejected. The reliance was placed on the judgment of the Hon’ble Calcutta High Court in the case of Indian Steel and Wire Products Ltd. Vs CIT reported at 208 ITR 740. 6. We have considered the submissions of both the parties and carefully gone through the material available on the record. In our opinion, the issue raised by the assessee vide additional ground is purely a legal issue, it goes to the root of the matter and for adjudication of this ground, no fresh material outside the record is required to be c…

JCIT, New Delhi vs. M/S Surya Vinyak Industries Ltd., New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 3162/DEL/2011[2007-08]Status: DisposedITAT Delhi06 Oct 2015AY 2007-08

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…e said that this ground is arising out of the order of the First Appellate Authority and hence it may be rejected. The reliance was placed on the judgment of the Hon’ble Calcutta High Court in the case of Indian Steel and Wire Products Ltd. Vs CIT reported at 208 ITR 740. 6. We have considered the submissions of both the parties and carefully gone through the material available on the record. In our opinion, the issue raised by the assessee vide additional ground is purely a legal issue, it goes to the root of the matter and for adjudication of this ground, no fresh material outside the record is required to be c…

JCIT, New Delhi vs. M/S Surya Vinyak Industries Ltd., New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 3158/DEL/2011[2001-02]Status: DisposedITAT Delhi06 Oct 2015AY 2001-02

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…e said that this ground is arising out of the order of the First Appellate Authority and hence it may be rejected. The reliance was placed on the judgment of the Hon’ble Calcutta High Court in the case of Indian Steel and Wire Products Ltd. Vs CIT reported at 208 ITR 740. 6. We have considered the submissions of both the parties and carefully gone through the material available on the record. In our opinion, the issue raised by the assessee vide additional ground is purely a legal issue, it goes to the root of the matter and for adjudication of this ground, no fresh material outside the record is required to be c…