CIT v. Anand Prasad

128 ITR 388High Court1981#1718 most cited

What is CIT v. Anand Prasad authority for?

The Appellate Tribunal possesses broad powers, extending beyond the issues raised before the Commissioner (Appeals), and can permit a new ground, particularly a question of law, to be raised if essential for correct tax liability assessment.

66

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2010 to 2026.

Also referred to as

CIT v. Anand Prasad · Anand Prasad · 143(3) · 147 · powers of Appellate Tribunal · ITAT · new grounds of appeal · scope of appeal · question of law · correct tax liability assessment · Commissioner (Appeals)

Also reported as

5 Taxmann 308

Sections most often in play

Section 1961Section 153CSection 143(3)Section 153ASection 132Section 147Section 132(4)Section 131(1A)

Issues it is cited on

impermissible avoidance arrangementsection 144c(15)(b)section 144c(15)section 262section 158bb(1)retraction of statementsection 144c(12)section 153(3)section 158bbsection 11(3)section 153(4)section 144c(4)

Judgments citing CIT v. Anand Prasad

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

…leased to hold as under:- “The view that the Tribunal is confined only to issues arising out of the appeal before the Commissioner of Income-tax (Appeals) takes too narrow a view of the powers of the Appellate Tribunal (vide, e.g., CIT Vs. Anand Prasad [1981] 128 ITR 388 (Delhi), CIT Vs. Karamchand Permchand P. Ltd. [1969] 74 ITR 254 (Guj) and CIT Vs. Cellulose Products of India Ltd. [1985] 151 ITR 499 (Guj) [FB]). Undoubtedly, the Tribunal will have the discretion to allow or not allow a new ground to be raised. But where the Tribunal is only required to consider a question of law arising from the facts which ar…

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

…leased to hold as under:- “The view that the Tribunal is confined only to issues arising out of the appeal before the Commissioner of Income-tax (Appeals) takes too narrow a view of the powers of the Appellate Tribunal (vide, e.g., CIT Vs. Anand Prasad [1981] 128 ITR 388 (Delhi), CIT Vs. Karamchand Permchand P. Ltd. [1969] 74 ITR 254 (Guj) and CIT Vs. Cellulose Products of India Ltd. [1985] 151 ITR 499 (Guj) [FB]). Undoubtedly, the Tribunal will have the discretion to allow or not allow a new ground to be raised. But where the Tribunal is only required to consider a question of law arising from the facts which ar…

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

…leased to hold as under:- “The view that the Tribunal is confined only to issues arising out of the appeal before the Commissioner of Income-tax (Appeals) takes too narrow a view of the powers of the Appellate Tribunal (vide, e.g., CIT Vs. Anand Prasad [1981] 128 ITR 388 (Delhi), CIT Vs. Karamchand Permchand P. Ltd. [1969] 74 ITR 254 (Guj) and CIT Vs. Cellulose Products of India Ltd. [1985] 151 ITR 499 (Guj) [FB]). Undoubtedly, the Tribunal will have the discretion to allow or not allow a new ground to be raised. But where the Tribunal is only required to consider a question of law arising from the facts which ar…

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

…leased to hold as under:- “The view that the Tribunal is confined only to issues arising out of the appeal before the Commissioner of Income-tax (Appeals) takes too narrow a view of the powers of the Appellate Tribunal (vide, e.g., CIT Vs. Anand Prasad [1981] 128 ITR 388 (Delhi), CIT Vs. Karamchand Permchand P. Ltd. [1969] 74 ITR 254 (Guj) and CIT Vs. Cellulose Products of India Ltd. [1985] 151 ITR 499 (Guj) [FB]). Undoubtedly, the Tribunal will have the discretion to allow or not allow a new ground to be raised. But where the Tribunal is only required to consider a question of law arising from the facts which ar…

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

…leased to hold as under:- “The view that the Tribunal is confined only to issues arising out of the appeal before the Commissioner of Income-tax (Appeals) takes too narrow a view of the powers of the Appellate Tribunal (vide, e.g., CIT Vs. Anand Prasad [1981] 128 ITR 388 (Delhi), CIT Vs. Karamchand Permchand P. Ltd. [1969] 74 ITR 254 (Guj) and CIT Vs. Cellulose Products of India Ltd. [1985] 151 ITR 499 (Guj) [FB]). Undoubtedly, the Tribunal will have the discretion to allow or not allow a new ground to be raised. But where the Tribunal is only required to consider a question of law arising from the facts which ar…

Of Income Tax vs. M/S. Jindal Saw Pipes Ltd

Appeal is dismissed

ITA/221/2010HC Delhi06 Sept 2010
Section 10BSection 139(5)Section 250(5)Section 260ASection 37(1)

…010:DHC:4360-DB “The view that the Tribunal is confined only to issues arising out of the appeal before the Commissioner of Income-tax (Appeals) takes too narrow a view of the powers of the Appellate Tribunal [vide, e.g., C.I.T, v. Anand Prasad : [1981] 128 ITR 388 (Delhi), C.I.T. v. Karamchand Premchand P. Ltd. : [1969] 74 ITR 254(Guj) and C.I.T. v. Cellulose Products of India Ltd. [1985] 151 ITR 499 (Guj). Undoubtedly, the Tribunal will have the discretion to allow or not allow a new ground to be raised. But where the Tribunal is only required to consider a question of law arising from the facts wh…