CIT v. Abhinitha Foundation (P.) Ltd.

83 Taxmann.com 100High Court2017#5092 most cited

What is CIT v. Abhinitha Foundation (P.) Ltd. authority for?

Appellate authorities, including the CIT(A) and potentially the Assessing Officer on remand, have the jurisdiction to consider additional grounds or claims raised by the assessee during appellate proceedings, even if not originally made before the Assessing Officer.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2024.

Also referred to as

CIT v. Abhinitha Foundation · additional ground · appellate proceedings · CIT(A) jurisdiction · AO remand · claim before appellate authority

Issues it is cited on

section 80hhc(3)section 28(iv)section 115jamat creditsection 80hsection 36(2)retrospective amendmentsection 80hhcdeduction under section 80iasection 245section 80hhsection 244a

Judgments citing CIT v. Abhinitha Foundation (P.) Ltd.

Sogo Computers Pvt Ltd, Bangalore vs. Commissioner of Income Tax, Bangalore

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

ITA 2038/BANG/2016[2009-10]Status: DisposedITAT Bangalore15 Dec 2017AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raoassessment Year : 2009-10

For Appellant: Shri Mukesh P. Shet, CAFor Respondent: Smt. Padmameenakshi, Jt.CIT(DR)(ITAT), Bengaluru
Section 250Section 251Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Assessment year : 2009-10 Sogo Computers Pvt. Ltd., Vs. The Deputy Commissioner of D-1, Hayes Court, Income Tax, No.11/9, Hayes Road Circle 12(3), (Off Richmond Road), Bangalore. Bangalore – 560 025. PAN: AACCS 8954L APPELLANT RESPONDENT Appellant by : Shri Mukesh P. Shet, CA Respondent by : Smt. Padmameenakshi, Jt.CIT(DR)(ITAT), Bengaluru Date of hearing : 15.11.2017 Date of Pronouncement : 15.12.2017 O R D E R Per Sunil Kumar Yadav, Judicial Member This appea…

The Sholinghur Co-Operative Urban Bank Limited, Sholingur vs. ACIT, Vellore

In the result, both the appeals stand allowed

ITA 1341/CHNY/2017[2014-15]Status: DisposedITAT Chennai23 Aug 2017AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1340/Mds/2017 "नधा"रण वष" / Assessment Year : 2014-15

For Respondent: Shri AR.V. Sreenivasan, JCIT
Section 36(1)(viia)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1340/Mds/2017 "नधा"रण वष" / Assessment Year : 2014-15 M/s The Ranipet Town Co-operative The Assistant Commissioner of Bank Limited, v. Income Tax, No.19-A, Mahatma Gandhi Road, Circle – 1, Ranipet, Vellore – 632 401. Vellore. PAN : AAABT 2406 R (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.1341/Mds/2017 "नधा"रण वष" /…

The Ranipet Town Co-Operative Bank Limited, Vellore vs. ACIT, Vellore

In the result, both the appeals stand allowed

ITA 1340/CHNY/2017[2014-15]Status: DisposedITAT Chennai23 Aug 2017AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1340/Mds/2017 "नधा"रण वष" / Assessment Year : 2014-15

For Respondent: Shri AR.V. Sreenivasan, JCIT
Section 36(1)(viia)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी ए. मोहन अलंकामणी, लेखा सद"य केसम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1340/Mds/2017 "नधा"रण वष" / Assessment Year : 2014-15 M/s The Ranipet Town Co-operative The Assistant Commissioner of Bank Limited, v. Income Tax, No.19-A, Mahatma Gandhi Road, Circle – 1, Ranipet, Vellore – 632 401. Vellore. PAN : AAABT 2406 R (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.1341/Mds/2017 "नधा"रण वष" /…