CIT v. Gokuldass & Co.

253 ITR 633High Court2002#7568 most cited

What is CIT v. Gokuldass & Co. authority for?

An appellate authority has the power to consider a larger amount in support of a claim if the materials for that claim are already on record, even if the assessee is revising the claim during assessment proceedings.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. Gokuldass & Co. · Rajasthan High Court · appellate authority powers · revise claim · materials on record · section 35B · weighted deduction

Also reported as

122 Taxmann 849

Sections most often in play

Section 69BSection 143(3)Section 115BBESection 139Section 153ASection 69Section 129Section 132

Issues it is cited on

section 153a(b)section 2(45)true and full disclosuresection 10(1)profit split methodsettlement applicationsection 54esection 115jcsurrender of incomesection 54ecfunctional analysisminimum alternate tax

Judgments citing CIT v. Gokuldass & Co.

Shree Cement Limited, Bangur Nagar vs. ACIT, Central Circle, Ajmer

In the result, the appeal of the assessee - appellant in ITA No

ITA 1517/JPR/2024[2019-2020]Status: DisposedITAT Jaipur24 Jun 2025AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Dilip B. Desai, FCAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 115JSection 143(1)Section 254Section 36(1)(va)Section 80Section 801A

…n account of adjustment of price of power plant on account of continue power supply commitment. 5.8 The issue of revision of claim is covered in favour of the appellant by the decision of Hon’ble Rajasthan High Court in case of CIT vs. Gokuldass & Co. (2002) 253 ITR 633 (Rajasthan), wherein the assessee had raised a claim for weighted deduction under section 35B during the assessment proceedings before the AO. The Hon’ble Court upheld the decision of Tribunal and held that the Appellate Authority has the power to consider a larger amount if the materials supporting that claim are already available on record. 5.…

Sh. Dheeraj Singh Sisodiya, Kota vs. DCIT, Central Circle, Kota

In the result the ground no

ITA 936/JPR/2024[2018-19]Status: DisposedITAT Jaipur28 Jan 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…e authorities i.e. Commissioner of Income tax (Appeals) CIT v. Pruthvi Brokers & Shareholders (P.) Ltd. [2012] Sh. Dheeraj Singh Sisodiya vs. DCIT 23 taxmann.com 23/208 Taxman 498/349 ITR 336 (Bombay High court); CIT v. Gokuldass & Co. [2002] 122 Taxman 849/253 ITR 633 (Rajasthan High Court) or Income tax Appellate Tribunal National Thermal Power Company Ltd. v. CIT [1998] 229 ITR 383 (Supreme Court); Jute Corpn. of India Ltd. v. CIT [1990] 53 Taxman 85/187 ITR 688 (Supreme Court); Pruthvi Brokers & Shareholders (P.) Ltd. (supra); Orissa Cement Ltd. v. CIT [2001] 117 Taxman 625/250 ITR 856 (Delhi High Cou…

Sh. Dheeraj Singh Sisodiya, Kota vs. DCIT, Central Circle, Kota

In the result the ground no

ITA 935/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Jan 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…e authorities i.e. Commissioner of Income tax (Appeals) CIT v. Pruthvi Brokers & Shareholders (P.) Ltd. [2012] Sh. Dheeraj Singh Sisodiya vs. DCIT 23 taxmann.com 23/208 Taxman 498/349 ITR 336 (Bombay High court); CIT v. Gokuldass & Co. [2002] 122 Taxman 849/253 ITR 633 (Rajasthan High Court) or Income tax Appellate Tribunal National Thermal Power Company Ltd. v. CIT [1998] 229 ITR 383 (Supreme Court); Jute Corpn. of India Ltd. v. CIT [1990] 53 Taxman 85/187 ITR 688 (Supreme Court); Pruthvi Brokers & Shareholders (P.) Ltd. (supra); Orissa Cement Ltd. v. CIT [2001] 117 Taxman 625/250 ITR 856 (Delhi High Cou…

Sh. Dheeraj Singh Sisodiya, Kota vs. DCIT, Central Circle, Kota

In the result the ground no

ITA 934/JPR/2024[2016-17]Status: DisposedITAT Jaipur28 Jan 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…e authorities i.e. Commissioner of Income tax (Appeals) CIT v. Pruthvi Brokers & Shareholders (P.) Ltd. [2012] Sh. Dheeraj Singh Sisodiya vs. DCIT 23 taxmann.com 23/208 Taxman 498/349 ITR 336 (Bombay High court); CIT v. Gokuldass & Co. [2002] 122 Taxman 849/253 ITR 633 (Rajasthan High Court) or Income tax Appellate Tribunal National Thermal Power Company Ltd. v. CIT [1998] 229 ITR 383 (Supreme Court); Jute Corpn. of India Ltd. v. CIT [1990] 53 Taxman 85/187 ITR 688 (Supreme Court); Pruthvi Brokers & Shareholders (P.) Ltd. (supra); Orissa Cement Ltd. v. CIT [2001] 117 Taxman 625/250 ITR 856 (Delhi High Cou…

Sh. Dheeraj Singh Sisodiya, Kota vs. DCIT, Central Circle, Kota

In the result the ground no

ITA 933/JPR/2024[2015-16]Status: DisposedITAT Jaipur28 Jan 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…e authorities i.e. Commissioner of Income tax (Appeals) CIT v. Pruthvi Brokers & Shareholders (P.) Ltd. [2012] Sh. Dheeraj Singh Sisodiya vs. DCIT 23 taxmann.com 23/208 Taxman 498/349 ITR 336 (Bombay High court); CIT v. Gokuldass & Co. [2002] 122 Taxman 849/253 ITR 633 (Rajasthan High Court) or Income tax Appellate Tribunal National Thermal Power Company Ltd. v. CIT [1998] 229 ITR 383 (Supreme Court); Jute Corpn. of India Ltd. v. CIT [1990] 53 Taxman 85/187 ITR 688 (Supreme Court); Pruthvi Brokers & Shareholders (P.) Ltd. (supra); Orissa Cement Ltd. v. CIT [2001] 117 Taxman 625/250 ITR 856 (Delhi High Cou…

Sh. Dheeraj Singh Sisodiya, Kota vs. DCIT, Central Circle, Kota

In the result the ground no

ITA 932/JPR/2024[2014-15]Status: DisposedITAT Jaipur28 Jan 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…e authorities i.e. Commissioner of Income tax (Appeals) CIT v. Pruthvi Brokers & Shareholders (P.) Ltd. [2012] Sh. Dheeraj Singh Sisodiya vs. DCIT 23 taxmann.com 23/208 Taxman 498/349 ITR 336 (Bombay High court); CIT v. Gokuldass & Co. [2002] 122 Taxman 849/253 ITR 633 (Rajasthan High Court) or Income tax Appellate Tribunal National Thermal Power Company Ltd. v. CIT [1998] 229 ITR 383 (Supreme Court); Jute Corpn. of India Ltd. v. CIT [1990] 53 Taxman 85/187 ITR 688 (Supreme Court); Pruthvi Brokers & Shareholders (P.) Ltd. (supra); Orissa Cement Ltd. v. CIT [2001] 117 Taxman 625/250 ITR 856 (Delhi High Cou…

Sh. Dheeraj Singh Sisodiya, Kota vs. DCIT, Central Circle, Kota

In the result the ground no

ITA 931/JPR/2024[2012-13]Status: DisposedITAT Jaipur28 Jan 2025AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 132Section 132(1)Section 139Section 142Section 143(2)Section 143(3)Section 153ASection 69

…e authorities i.e. Commissioner of Income tax (Appeals) CIT v. Pruthvi Brokers & Shareholders (P.) Ltd. [2012] Sh. Dheeraj Singh Sisodiya vs. DCIT 23 taxmann.com 23/208 Taxman 498/349 ITR 336 (Bombay High court); CIT v. Gokuldass & Co. [2002] 122 Taxman 849/253 ITR 633 (Rajasthan High Court) or Income tax Appellate Tribunal National Thermal Power Company Ltd. v. CIT [1998] 229 ITR 383 (Supreme Court); Jute Corpn. of India Ltd. v. CIT [1990] 53 Taxman 85/187 ITR 688 (Supreme Court); Pruthvi Brokers & Shareholders (P.) Ltd. (supra); Orissa Cement Ltd. v. CIT [2001] 117 Taxman 625/250 ITR 856 (Delhi High Cou…

Shree Cement Limited, Beawar vs. National Faceless Assessment Centre, Delhi

In the result, the appeal of the Revenue in ITA No

ITA 500/JPR/2023[215-16]Status: DisposedITAT Jaipur21 Feb 2024

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

…ot claimed in Return but is allowable since no new claim is lodged and assessee is only praying for modification of existing claim. Reliance in this regard was placed by Jaipur ITAT on decision of Hon’ble Rajasthan High Court in CIT –vs.- Gokuldas & Co (2002) 253 ITR 633 (Raj). v. Similar view has been taken by Hon’ble Delhi High Court in Influence -vs.- CIT [2015] 55 taxmann.com 192 (Del) & PCIT -vs.- Oracle (OFSS) BPO Services Ltd [2019] 102 taxmann.com 396 (Del) wherein re-computation of deduction u/s 80HHC & exemption u/s 10A respectively during assessment proceedings were not considered as new claim & hence…

Shree Cement Limited, Beawar vs. National Faceless Assessment Centre, Deputy Commissionerof Income Tax, Circle -2, Ajmer

In the result, the appeal of the Revenue in ITA No

ITA 496/JPR/2023[2016-17]Status: DisposedITAT Jaipur21 Feb 2024AY 2016-17

Bench: or at the time of hearing of this appeal.

For Appellant: Sh. Dilip B Desai(C.A.)For Respondent: Sh. Alka Gautam (CIT) (V.H) &
Section 115JSection 143Section 143(3)Section 144BSection 144B(1)(xvi)Section 80Section 80I

…ot claimed in Return but is allowable since no new claim is lodged and assessee is only praying for modification of existing claim. Reliance in this regard was placed by Jaipur ITAT on decision of Hon’ble Rajasthan High Court in CIT –vs.- Gokuldas & Co (2002) 253 ITR 633 (Raj). v. Similar view has been taken by Hon’ble Delhi High Court in Influence -vs.- CIT [2015] 55 taxmann.com 192 (Del) & PCIT -vs.- Oracle (OFSS) BPO Services Ltd [2019] 102 taxmann.com 396 (Del) wherein re-computation of deduction u/s 80HHC & exemption u/s 10A respectively during assessment proceedings were not considered as new claim & hence…

Shree Cement Limited, Beawar vs. Deputy Commissioner of Income Tax, Ajmer

In the result, this appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

ITA 152/JPR/2023[2014-15]Status: DisposedITAT Jaipur07 Aug 2023AY 2014-15

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vijay Shah, CAFor Respondent: Shri Arvind Kumar, CIT
Section 115JSection 250Section 32(1)(ii)Section 80Section 80I

…account of adjustment of price of power plant on account of continue power supply commitment. 5.8 The issue of revision of claim is covered in favour of the appellant by the decision of Hon’ble Rajasthan High Court in case of CIT vs. Gokuldass & Co. (2002) 253 ITR 633 (Rajasthan), wherein the assessee had raised a claim for weighted deduction under section 35B during the assessment proceedings before the AO. The Hon’ble Court upheld the decision of Tribunal and held that the Appellate Authority has the power to consider a larger amount if the materials supporting that claim are already available on record.…

Bank of India, Surat vs. ITO (TDS-1), Surat

In the result, assessee’s both appeals are allowed

ITA 323/SRT/2019[2009-10]Status: DisposedITAT Surat21 Nov 2022AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ITA Nos.246 & 323/SRT/2019 (Assessment Year: 2009-10) (Physical Court Hearing) Bank of India, Surat Deputy Commissioner of Ghod Dod Road Branch, Ground Income-tax, TDS Circle, Surat, Room No.401, 4th Floor, Anavil Floor, Nr. BSNL Office, Ghod Dod Road, Opp. Panjarapole, Business Center, Adajan-Hazira Surat-395001 Road, Surat-395009 Vs. Income Tax Officer (TDS-1), Surat, Room No.402, 4th Floor, Anavil Business Center, Adajan-Hazira Road, Surat- 395009 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACB 0472 C (Appellan…

Bank of India, Surat vs. Dy. CIT, TDS, Circle, Surat

In the result, assessee’s both appeals are allowed

ITA 248/SRT/2019[2011-12]Status: DisposedITAT Surat21 Nov 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ITA Nos.246 & 323/SRT/2019 (Assessment Year: 2009-10) (Physical Court Hearing) Bank of India, Surat Deputy Commissioner of Ghod Dod Road Branch, Ground Income-tax, TDS Circle, Surat, Room No.401, 4th Floor, Anavil Floor, Nr. BSNL Office, Ghod Dod Road, Opp. Panjarapole, Business Center, Adajan-Hazira Surat-395001 Road, Surat-395009 Vs. Income Tax Officer (TDS-1), Surat, Room No.402, 4th Floor, Anavil Business Center, Adajan-Hazira Road, Surat- 395009 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACB 0472 C (Appellan…

Bank of India, Surat vs. Dy. CIT, TDS, Circle, Surat

In the result, assessee’s both appeals are allowed

ITA 247/SRT/2019[2010-11]Status: DisposedITAT Surat21 Nov 2022AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ITA Nos.246 & 323/SRT/2019 (Assessment Year: 2009-10) (Physical Court Hearing) Bank of India, Surat Deputy Commissioner of Ghod Dod Road Branch, Ground Income-tax, TDS Circle, Surat, Room No.401, 4th Floor, Anavil Floor, Nr. BSNL Office, Ghod Dod Road, Opp. Panjarapole, Business Center, Adajan-Hazira Surat-395001 Road, Surat-395009 Vs. Income Tax Officer (TDS-1), Surat, Room No.402, 4th Floor, Anavil Business Center, Adajan-Hazira Road, Surat- 395009 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACB 0472 C (Appellan…

Bank of India, Surat vs. Dy. CIT, TDS, Circle, Surat

In the result, assessee’s both appeals are allowed

ITA 246/SRT/2019[2009-10]Status: DisposedITAT Surat21 Nov 2022AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ITA Nos.246 & 323/SRT/2019 (Assessment Year: 2009-10) (Physical Court Hearing) Bank of India, Surat Deputy Commissioner of Ghod Dod Road Branch, Ground Income-tax, TDS Circle, Surat, Room No.401, 4th Floor, Anavil Floor, Nr. BSNL Office, Ghod Dod Road, Opp. Panjarapole, Business Center, Adajan-Hazira Surat-395001 Road, Surat-395009 Vs. Income Tax Officer (TDS-1), Surat, Room No.402, 4th Floor, Anavil Business Center, Adajan-Hazira Road, Surat- 395009 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACB 0472 C (Appellan…

Modern Agencies, Jhansi vs. ACIT Circle-6, Jhansi

In the result, both the appeals of the assessee are partly

ITA 438/AGR/2015[2010-11]Status: DisposedITAT Agra05 Oct 2018AY 2010-11
Section 145(3)

…aring on the order of assessment and, therefore, the Tribunal should have permitted to the assessee to raise the aforesaid question despite the fact that it failed to raise the same before the first appellate authority.” 2. CIT Vs. Gokuldass& Co. Reported in 253 ITR 633 (Raj.). Held Sub-s. (5) of s. 250 clearly postulates that there is no inhibition against raising new grounds before the AAC. Such new grounds are required to be considered by the AAC unless he is satisfied that the same are due to wilful or unreasonable reasons. Sec.251 (1)(a) confers on the first appellate authority plenary power while hearing…

CIT v. Gokuldass & Co. (253 ITR 633) — Cited in 15 Judgments | BharatTax