CIT v. Ahmedabad Crucible Company

206 ITR 574High Court1994#6904 most cited

What is CIT v. Ahmedabad Crucible Company authority for?

The Commissioner of Income Tax (Appeals) has the power to consider evidence and make further inquiries, as long as the matter remains within the scope of the assessment and the appeal.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2021.

Also referred to as

CIT v Ahmedabad Crucible Co · section 251 · CIT(A) powers · further inquiry · scope of appeal · evidence before CIT(A)

Issues it is cited on

section 116section 251(1)section 251accommodation entrysection 151section 153csection 153section 153asection 11section 15section 25section 148

Judgments citing CIT v. Ahmedabad Crucible Company

Manoj Kumar Jain, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

In the result, ground No. 2 of the appeal of the assessee is also dismissed

ITA 4163/DEL/2018[2008-09]Status: DisposedITAT Delhi27 Jul 2021AY 2008-09

Bench: Ms. Suchitra Kamblea N D Shri Prashant Maharishi

For Appellant: N o n eFor Respondent: Ms. Parmita M. Biswas
Section 147Section 153CSection 251Section 251(1)(i)

…r to consider the issues Suo Moto and deal with all points and grounds which arises from not merely the subject matter of the appeal but even from the larger area of the subject matter of assessment. Such is the mandate of the honourable Gujarat High Court in 206 ITR 574. 12. The learned CIT appeal is a superior authority then the learned assessing officer and he can give any direction on the facts and circumstances of the case and in light of the provisions of the act. If the assessing officer or the assessee has any grievance the provisions are already there to file an appeal before the ITAT. But the first appe…

Manoj Kumar Jain, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

In the result, ground No. 2 of the appeal of the assessee is also dismissed

ITA 4162/DEL/2018[2007-08]Status: DisposedITAT Delhi27 Jul 2021AY 2007-08

Bench: Ms. Suchitra Kamblea N D Shri Prashant Maharishi

For Appellant: N o n eFor Respondent: Ms. Parmita M. Biswas
Section 147Section 153CSection 251Section 251(1)(i)

…r to consider the issues Suo Moto and deal with all points and grounds which arises from not merely the subject matter of the appeal but even from the larger area of the subject matter of assessment. Such is the mandate of the honourable Gujarat High Court in 206 ITR 574. 12. The learned CIT appeal is a superior authority then the learned assessing officer and he can give any direction on the facts and circumstances of the case and in light of the provisions of the act. If the assessing officer or the assessee has any grievance the provisions are already there to file an appeal before the ITAT. But the first appe…

Manoj Kumar Jain, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

In the result, ground No. 2 of the appeal of the assessee is also dismissed

ITA 4161/DEL/2018[2006-07]Status: DisposedITAT Delhi27 Jul 2021AY 2006-07

Bench: Ms. Suchitra Kamblea N D Shri Prashant Maharishi

For Appellant: N o n eFor Respondent: Ms. Parmita M. Biswas
Section 147Section 153CSection 251Section 251(1)(i)

…r to consider the issues Suo Moto and deal with all points and grounds which arises from not merely the subject matter of the appeal but even from the larger area of the subject matter of assessment. Such is the mandate of the honourable Gujarat High Court in 206 ITR 574. 12. The learned CIT appeal is a superior authority then the learned assessing officer and he can give any direction on the facts and circumstances of the case and in light of the provisions of the act. If the assessing officer or the assessee has any grievance the provisions are already there to file an appeal before the ITAT. But the first appe…

Manoj Kumar Jain, Ghaziabad vs. DCIT, Central Circle, Ghaziabad

In the result, ground No. 2 of the appeal of the assessee is also dismissed

ITA 4160/DEL/2018[2005-06]Status: DisposedITAT Delhi27 Jul 2021AY 2005-06

Bench: Ms. Suchitra Kamblea N D Shri Prashant Maharishi

For Appellant: N o n eFor Respondent: Ms. Parmita M. Biswas
Section 147Section 153CSection 251Section 251(1)(i)

…r to consider the issues Suo Moto and deal with all points and grounds which arises from not merely the subject matter of the appeal but even from the larger area of the subject matter of assessment. Such is the mandate of the honourable Gujarat High Court in 206 ITR 574. 12. The learned CIT appeal is a superior authority then the learned assessing officer and he can give any direction on the facts and circumstances of the case and in light of the provisions of the act. If the assessing officer or the assessee has any grievance the provisions are already there to file an appeal before the ITAT. But the first appe…

Ayub Ali, Churu vs. PCIT-3, Jaipur

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

ITA 262/JPR/2020[2015-16]Status: DisposedITAT Jaipur15 Feb 2021AY 2015-16

Bench: The Pcit On Which No Adverse Finding Was Given.”

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Mukesh Verma (CIT) a
Section 263Section 40A(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 262/JP/2020 fu/kZkj.k o"kZ@Assessment Years : 2015-16 cuke Sh. Ayub Ali The Pr.CIT-3, Vs. Bus Stand Road, Jaipur. Ratangarh, Churu. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABNPA1065 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Shri Mukesh Verma (CIT) a lquokbZ dh r…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 278/GTY/2018[2015-16]Status: DisposedITAT Guwahati13 Sept 2019AY 2015-16

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…n issue must be from the perspective as what was subject matter of assessment and not merely what was the subject matter of appeal. Reference may also be made to another decision of Hon’ble Gujarat High Court in case of CIT V Ahmedabad Crucible Company (1994) 206 ITR 574(Guj). In case of SmtPrabhavati S Shah V CIT (1998) 231 ITR 1 (Bom) it is held that on a plain reading of Rule 46A, it is clear that this rule is intended to put fetters on the right of the assessee to produce before AAC, any evidence, whether oral or documentary, other than the evidence produced by him during the proceedings before the ITO, excep…

Deputy Commissioner of Income Tax, Circle - 03, Guwahati vs. Numaligarh Refinery Limited, Guwahati

In the result, appeals of the assessee in I

ITA 28/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…n issue must be from the perspective as what was subject matter of assessment and not merely what was the subject matter of appeal. Reference may also be made to another decision of Hon’ble Gujarat High Court in case of CIT V Ahmedabad Crucible Company (1994) 206 ITR 574(Guj). In case of SmtPrabhavati S Shah V CIT (1998) 231 ITR 1 (Bom) it is held that on a plain reading of Rule 46A, it is clear that this rule is intended to put fetters on the right of the assessee to produce before AAC, any evidence, whether oral or documentary, other than the evidence produced by him during the proceedings before the ITO, excep…

Numaligarh Refinery Limited, Guwahati vs. Deputy Commissioner of Income Tax, Circle - 03, Guwahati

In the result, appeals of the assessee in I

ITA 27/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…n issue must be from the perspective as what was subject matter of assessment and not merely what was the subject matter of appeal. Reference may also be made to another decision of Hon’ble Gujarat High Court in case of CIT V Ahmedabad Crucible Company (1994) 206 ITR 574(Guj). In case of SmtPrabhavati S Shah V CIT (1998) 231 ITR 1 (Bom) it is held that on a plain reading of Rule 46A, it is clear that this rule is intended to put fetters on the right of the assessee to produce before AAC, any evidence, whether oral or documentary, other than the evidence produced by him during the proceedings before the ITO, excep…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 98/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…n issue must be from the perspective as what was subject matter of assessment and not merely what was the subject matter of appeal. Reference may also be made to another decision of Hon’ble Gujarat High Court in case of CIT V Ahmedabad Crucible Company (1994) 206 ITR 574(Guj). In case of SmtPrabhavati S Shah V CIT (1998) 231 ITR 1 (Bom) it is held that on a plain reading of Rule 46A, it is clear that this rule is intended to put fetters on the right of the assessee to produce before AAC, any evidence, whether oral or documentary, other than the evidence produced by him during the proceedings before the ITO, excep…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 97/GTY/2016[2011-12]Status: DisposedITAT Guwahati13 Sept 2019AY 2011-12

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…n issue must be from the perspective as what was subject matter of assessment and not merely what was the subject matter of appeal. Reference may also be made to another decision of Hon’ble Gujarat High Court in case of CIT V Ahmedabad Crucible Company (1994) 206 ITR 574(Guj). In case of SmtPrabhavati S Shah V CIT (1998) 231 ITR 1 (Bom) it is held that on a plain reading of Rule 46A, it is clear that this rule is intended to put fetters on the right of the assessee to produce before AAC, any evidence, whether oral or documentary, other than the evidence produced by him during the proceedings before the ITO, excep…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 90/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…n issue must be from the perspective as what was subject matter of assessment and not merely what was the subject matter of appeal. Reference may also be made to another decision of Hon’ble Gujarat High Court in case of CIT V Ahmedabad Crucible Company (1994) 206 ITR 574(Guj). In case of SmtPrabhavati S Shah V CIT (1998) 231 ITR 1 (Bom) it is held that on a plain reading of Rule 46A, it is clear that this rule is intended to put fetters on the right of the assessee to produce before AAC, any evidence, whether oral or documentary, other than the evidence produced by him during the proceedings before the ITO, excep…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 89/GTY/2016[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…n issue must be from the perspective as what was subject matter of assessment and not merely what was the subject matter of appeal. Reference may also be made to another decision of Hon’ble Gujarat High Court in case of CIT V Ahmedabad Crucible Company (1994) 206 ITR 574(Guj). In case of SmtPrabhavati S Shah V CIT (1998) 231 ITR 1 (Bom) it is held that on a plain reading of Rule 46A, it is clear that this rule is intended to put fetters on the right of the assessee to produce before AAC, any evidence, whether oral or documentary, other than the evidence produced by him during the proceedings before the ITO, excep…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 8/GTY/2014[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…n issue must be from the perspective as what was subject matter of assessment and not merely what was the subject matter of appeal. Reference may also be made to another decision of Hon’ble Gujarat High Court in case of CIT V Ahmedabad Crucible Company (1994) 206 ITR 574(Guj). In case of SmtPrabhavati S Shah V CIT (1998) 231 ITR 1 (Bom) it is held that on a plain reading of Rule 46A, it is clear that this rule is intended to put fetters on the right of the assessee to produce before AAC, any evidence, whether oral or documentary, other than the evidence produced by him during the proceedings before the ITO, excep…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 7/GTY/2014[2009-10]Status: DisposedITAT Guwahati13 Sept 2019AY 2009-10

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…n issue must be from the perspective as what was subject matter of assessment and not merely what was the subject matter of appeal. Reference may also be made to another decision of Hon’ble Gujarat High Court in case of CIT V Ahmedabad Crucible Company (1994) 206 ITR 574(Guj). In case of SmtPrabhavati S Shah V CIT (1998) 231 ITR 1 (Bom) it is held that on a plain reading of Rule 46A, it is clear that this rule is intended to put fetters on the right of the assessee to produce before AAC, any evidence, whether oral or documentary, other than the evidence produced by him during the proceedings before the ITO, excep…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 5/GTY/2014[2007-08]Status: DisposedITAT Guwahati13 Sept 2019AY 2007-08

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…n issue must be from the perspective as what was subject matter of assessment and not merely what was the subject matter of appeal. Reference may also be made to another decision of Hon’ble Gujarat High Court in case of CIT V Ahmedabad Crucible Company (1994) 206 ITR 574(Guj). In case of SmtPrabhavati S Shah V CIT (1998) 231 ITR 1 (Bom) it is held that on a plain reading of Rule 46A, it is clear that this rule is intended to put fetters on the right of the assessee to produce before AAC, any evidence, whether oral or documentary, other than the evidence produced by him during the proceedings before the ITO, excep…

Shree Shankar Plastic Ltd, Mumbai vs. ITO 8(3)(1), Mumbai

ITA 3252/MUM/2014[2009-10]Status: DisposedITAT Mumbai19 Apr 2017AY 2009-10
For Appellant: Shri Vijay Mehta-ARFor Respondent: Shri A.K. Nayak-DR
Section 133Section 143(3)Section 147Section 254(1)

…2. For this contention, the ld. Authorized Representative for the assessee placed reliance on the following case laws :- (i) CIT vs Kanpur Coal Syndicate 53 ITR 225, 229 (SC). (ii) Kapurchand Shrimal 131 ITR 451, 460 (SC). (iii) CIT vs Ahmedabad Crucible Co. 206 ITR 574 (Guj.) 13. The ld. Authorized Representative for the assessee further submitted that it would not mean that ld. CIT(A) has unlimited powers. There are fetters on the powers of ld. CIT(A). Proceedings before ld. CIT(A) are confined the year which is pending before him. If appeal for A.Y. 2011-12 are pending before ld. CIT(A) any observation for an…

CIT v. Ahmedabad Crucible Company (206 ITR 574) — Cited in 16 Judgments | BharatTax