CIT v. B.P. Sherafudin

87 Taxmann.com 330High Court2017#3430 most cited

What is CIT v. B.P. Sherafudin authority for?

The powers of the Commissioner (Appeals) under section 251 to enhance an assessment do not extend to displacing powers under sections 147, 148, and 263, and cannot be used to introduce a new source of income.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. B.P. Sherafudin · section 251 · section 147 · section 148 · section 263 · Commissioner Appeals powers · enhance assessment · new source of income

Also reported as

399 ITR 524

Sections most often in play

Section 147Section 148Section 69Section 115-OSection 115QSection 131Section 132Section 142(1)

Issues it is cited on

section 245hasection 245section 251(1)section 251(1)(a)section 251section 24commissioner (appeals)section 263section 26assistant commissionerincriminating materialsection 25

Judgments citing CIT v. B.P. Sherafudin

Zuberi Engineering Company, Jaipur vs. DCIT, Jaipur

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

ITA 977/JPR/2018[2012-13]Status: DisposedITAT Jaipur18 Dec 2018AY 2012-13
For Appellant: Shri Kapil Goel (Adv)For Respondent: Shri Varinder Mehta (CIT-DR)
Section 143(3)Section 145(3)Section 251Section 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 977/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2012-13 cuke Zuberi Engineering Company, D.C.I.T., Vs. C/o- Kapil Goel Adv., F-26/124 Circle-2, Sector 7 Rohini, Delhi-110085 Jaipur. PAN No.: AAAFZ 2103 K vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1122/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2012-13 cuke A.C.I.T., M/s Zuberi Engineering Comp…

Assistant Commissioner of Income Tax, Circle-2, Jaipur vs. Zuberi Engineering Company, Jaipur

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

ITA 1122/JPR/2018[2012-13]Status: DisposedITAT Jaipur18 Dec 2018AY 2012-13
For Appellant: Shri Kapil Goel (Adv)For Respondent: Shri Varinder Mehta (CIT-DR)
Section 143(3)Section 145(3)Section 251Section 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 977/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2012-13 cuke Zuberi Engineering Company, D.C.I.T., Vs. C/o- Kapil Goel Adv., F-26/124 Circle-2, Sector 7 Rohini, Delhi-110085 Jaipur. PAN No.: AAAFZ 2103 K vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1122/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2012-13 cuke A.C.I.T., M/s Zuberi Engineering Comp…

Dr.L.Saravanan, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1619/CHNY/2018[2010-11]Status: DisposedITAT Chennai29 Oct 2018AY 2010-11

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…outside his return of income. 11.3. On the other hand in the case law relied by the assessee, rendered by the Hon’ble Keral High Court in the case of CIT v. B. P. Sherafudin [(2017) ITS Nos.1614 to 1622/Chny/2018 :- 20 -: Dr.S.Mahalakshmi &Dr.L.Saravanan ((87 Taxmann.com 330)], the enhancement had been made by the CIT(A), by assessing the salary income of the assessee, earned by him from abroad sources, which was not originally offered to tax , in his return orginally filed, and based on which the appeal procedings have originated. 11.4. In this case the assessee is not found to have got an another salary inco…

Dr.L.Saravanan, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1618/CHNY/2018[2009-10]Status: DisposedITAT Chennai29 Oct 2018AY 2009-10

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…outside his return of income. 11.3. On the other hand in the case law relied by the assessee, rendered by the Hon’ble Keral High Court in the case of CIT v. B. P. Sherafudin [(2017) ITS Nos.1614 to 1622/Chny/2018 :- 20 -: Dr.S.Mahalakshmi &Dr.L.Saravanan ((87 Taxmann.com 330)], the enhancement had been made by the CIT(A), by assessing the salary income of the assessee, earned by him from abroad sources, which was not originally offered to tax , in his return orginally filed, and based on which the appeal procedings have originated. 11.4. In this case the assessee is not found to have got an another salary inco…

Dr.L.Saravanan, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1617/CHNY/2018[2008-09]Status: DisposedITAT Chennai29 Oct 2018AY 2008-09

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…outside his return of income. 11.3. On the other hand in the case law relied by the assessee, rendered by the Hon’ble Keral High Court in the case of CIT v. B. P. Sherafudin [(2017) ITS Nos.1614 to 1622/Chny/2018 :- 20 -: Dr.S.Mahalakshmi &Dr.L.Saravanan ((87 Taxmann.com 330)], the enhancement had been made by the CIT(A), by assessing the salary income of the assessee, earned by him from abroad sources, which was not originally offered to tax , in his return orginally filed, and based on which the appeal procedings have originated. 11.4. In this case the assessee is not found to have got an another salary inco…

Dr.S.Mahalakshmi, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1616/CHNY/2018[2012-13]Status: DisposedITAT Chennai29 Oct 2018AY 2012-13

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…outside his return of income. 11.3. On the other hand in the case law relied by the assessee, rendered by the Hon’ble Keral High Court in the case of CIT v. B. P. Sherafudin [(2017) ITS Nos.1614 to 1622/Chny/2018 :- 20 -: Dr.S.Mahalakshmi &Dr.L.Saravanan ((87 Taxmann.com 330)], the enhancement had been made by the CIT(A), by assessing the salary income of the assessee, earned by him from abroad sources, which was not originally offered to tax , in his return orginally filed, and based on which the appeal procedings have originated. 11.4. In this case the assessee is not found to have got an another salary inco…

Dr.S.Mahalakshmi, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1615/CHNY/2018[2011-12]Status: DisposedITAT Chennai29 Oct 2018AY 2011-12

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…outside his return of income. 11.3. On the other hand in the case law relied by the assessee, rendered by the Hon’ble Keral High Court in the case of CIT v. B. P. Sherafudin [(2017) ITS Nos.1614 to 1622/Chny/2018 :- 20 -: Dr.S.Mahalakshmi &Dr.L.Saravanan ((87 Taxmann.com 330)], the enhancement had been made by the CIT(A), by assessing the salary income of the assessee, earned by him from abroad sources, which was not originally offered to tax , in his return orginally filed, and based on which the appeal procedings have originated. 11.4. In this case the assessee is not found to have got an another salary inco…

Dr.S.Mahalakshmi, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1614/CHNY/2018[2010-11]Status: DisposedITAT Chennai29 Oct 2018AY 2010-11

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…outside his return of income. 11.3. On the other hand in the case law relied by the assessee, rendered by the Hon’ble Keral High Court in the case of CIT v. B. P. Sherafudin [(2017) ITS Nos.1614 to 1622/Chny/2018 :- 20 -: Dr.S.Mahalakshmi &Dr.L.Saravanan ((87 Taxmann.com 330)], the enhancement had been made by the CIT(A), by assessing the salary income of the assessee, earned by him from abroad sources, which was not originally offered to tax , in his return orginally filed, and based on which the appeal procedings have originated. 11.4. In this case the assessee is not found to have got an another salary inco…

Dr.L.Saravanan, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1622/CHNY/2018[2013-14]Status: DisposedITAT Chennai29 Oct 2018AY 2013-14

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…outside his return of income. 11.3. On the other hand in the case law relied by the assessee, rendered by the Hon’ble Keral High Court in the case of CIT v. B. P. Sherafudin [(2017) ITS Nos.1614 to 1622/Chny/2018 :- 20 -: Dr.S.Mahalakshmi &Dr.L.Saravanan ((87 Taxmann.com 330)], the enhancement had been made by the CIT(A), by assessing the salary income of the assessee, earned by him from abroad sources, which was not originally offered to tax , in his return orginally filed, and based on which the appeal procedings have originated. 11.4. In this case the assessee is not found to have got an another salary inco…

Dr.L.Saravanan, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1621/CHNY/2018[2012-13]Status: DisposedITAT Chennai29 Oct 2018AY 2012-13

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…outside his return of income. 11.3. On the other hand in the case law relied by the assessee, rendered by the Hon’ble Keral High Court in the case of CIT v. B. P. Sherafudin [(2017) ITS Nos.1614 to 1622/Chny/2018 :- 20 -: Dr.S.Mahalakshmi &Dr.L.Saravanan ((87 Taxmann.com 330)], the enhancement had been made by the CIT(A), by assessing the salary income of the assessee, earned by him from abroad sources, which was not originally offered to tax , in his return orginally filed, and based on which the appeal procedings have originated. 11.4. In this case the assessee is not found to have got an another salary inco…

Dr.L.Saravanan, Chennai vs. ITO Corporate Ward 1(1), Chennai

In the result, all the appeals filed by Dr

ITA 1620/CHNY/2018[2011-12]Status: DisposedITAT Chennai29 Oct 2018AY 2011-12

Bench: Shri George Mathan & Shri A.Mohan Alankamony

For Appellant: Mr.S.Sridhar,AdvocateFor Respondent: Mr.Clement Ramesh Kumar
Section 2(22)(e)Section 40A(3)

…outside his return of income. 11.3. On the other hand in the case law relied by the assessee, rendered by the Hon’ble Keral High Court in the case of CIT v. B. P. Sherafudin [(2017) ITS Nos.1614 to 1622/Chny/2018 :- 20 -: Dr.S.Mahalakshmi &Dr.L.Saravanan ((87 Taxmann.com 330)], the enhancement had been made by the CIT(A), by assessing the salary income of the assessee, earned by him from abroad sources, which was not originally offered to tax , in his return orginally filed, and based on which the appeal procedings have originated. 11.4. In this case the assessee is not found to have got an another salary inco…

M/S Patidar Hospital & Research Centre, Ujjain vs. The ITO 2(1), Ujjain

In the result, ITA No.1007/Ind/2016 is partly allowed, is allowed and ITA

ITA 1541/IND/2016[2010-11]Status: DisposedITAT Indore20 Aug 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Borad

Section 143(3)Section 251Section 251(1)(a)Section 251(2)Section 40Section 80I

…r is available to the first appellate authority. That being the position, decision in Union Tyres' case (supra) of this Court expresses the correct view and does not need re- consideration. This reference is accordingly disposed of. d. CIT vs B.P. Sherafudin 399 ITR 524 (Ker.) In a very recent decision, the Kerala High Court after considering the entire law on the subject held that the powers of ld CIT(A) are wide enough but they do not go to the extent of displacing the powers u/s. 147/ 148 or u/s. 263. e. Bikram Singh (2017) 82 taxmann.com 230 (Del. Trib) The assessee purchased and sold certain land during rel…

M/S. Patidar Hospital & Research Centre, Ujjain vs. The ITO 2(1), Ujjain

In the result, ITA No.1007/Ind/2016 is partly allowed, is allowed and ITA

ITA 1008/IND/2016[2012-13]Status: DisposedITAT Indore20 Aug 2018AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Borad

Section 143(3)Section 251Section 251(1)(a)Section 251(2)Section 40Section 80I

…r is available to the first appellate authority. That being the position, decision in Union Tyres' case (supra) of this Court expresses the correct view and does not need re- consideration. This reference is accordingly disposed of. d. CIT vs B.P. Sherafudin 399 ITR 524 (Ker.) In a very recent decision, the Kerala High Court after considering the entire law on the subject held that the powers of ld CIT(A) are wide enough but they do not go to the extent of displacing the powers u/s. 147/ 148 or u/s. 263. e. Bikram Singh (2017) 82 taxmann.com 230 (Del. Trib) The assessee purchased and sold certain land during rel…

M/S. Patidar Hospital & Research Centre, Ujjain vs. The ITO 2(1), Ujjain

In the result, ITA No.1007/Ind/2016 is partly allowed, is allowed and ITA

ITA 1007/IND/2016[2010-11]Status: DisposedITAT Indore20 Aug 2018AY 2010-11

Bench: Shri Kul Bharat & Shri Manish Borad

Section 143(3)Section 251Section 251(1)(a)Section 251(2)Section 40Section 80I

…r is available to the first appellate authority. That being the position, decision in Union Tyres' case (supra) of this Court expresses the correct view and does not need re- consideration. This reference is accordingly disposed of. d. CIT vs B.P. Sherafudin 399 ITR 524 (Ker.) In a very recent decision, the Kerala High Court after considering the entire law on the subject held that the powers of ld CIT(A) are wide enough but they do not go to the extent of displacing the powers u/s. 147/ 148 or u/s. 263. e. Bikram Singh (2017) 82 taxmann.com 230 (Del. Trib) The assessee purchased and sold certain land during rel…

Balvinder Singh, Udham Singh Nagar vs. ITO, Ward- 1(4), Udham Singh Nagar

In the result, appeal is allowed

ITA 5938/DEL/2017[2010-11]Status: DisposedITAT Delhi19 Jun 2018AY 2010-11

Bench: Shri R.S. Syalita No. 5938/Del./2017 Assessment Year : 2010-11

For Appellant: Sh. Surjeet Singh, CAFor Respondent: Sh. B.R.Mishra, Sr. DR
Section 133(6)Section 144Section 147Section 148

…taken by the Hon’ble Delhi High Court in Gurinder Mohan Singh Nindrajog vs. CIT (2012) 348 ITR 170 (Del). Following the Full bench judgment of the Hon’ble Delhi High Court in Sardari Lal (supra), the Hon’ble Kerala High Court in CIT vs. B.P. Sherafudin (2017) 399 ITR 524 (Kerala) has also reiterated the same view holding that no enhancement can be made by the Ld. CIT(A) in respect of any items which was not considered by the AO in the assessment order. 12. Turning to the facts of the instant case it is seen that the Ld. CIT(A) has made enhancement of Rs.6,60,000/- in respect of two loans raised from Sri Iqbal Si…