CIT v. Kanpur Coal Syndicate

53 ITR 225Supreme Court of India1964#202 most cited

What is CIT v. Kanpur Coal Syndicate authority for?

The Commissioner (Appeals) holds plenary powers when disposing of an appeal, with their scope being coterminous with the Assessing Officer. This allows the CIT(A) to exercise all powers of the AO, including admitting additional evidence and redetermining income.

359

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2026.

Also referred to as

CIT v. Kanpur Coal Syndicate · 53 ITR 225 · powers of Commissioner (Appeals) · plenary powers CIT(A) · scope of appellate authority · coterminous powers AO · admitting additional evidence appeal · appellate procedure · Section 246 powers · income-tax appeal

Sections most often in play

Section 143(3)Section 148Section 153ASection 153CSection 147Section 132Section 153DSection 142(1)

Issues it is cited on

section 31(3)section 274(2)section 245hacasus omissussection 153(a)section 115jasection 144basection 31section 245section 144asection 246section 158bc

Judgments citing CIT v. Kanpur Coal Syndicate

HCL TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5465/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…that where a claim for special deduc"on was made by the assessee not in his return but in the course of the assessment proceedings and the ITO failed to consider the same, it was open to the AAC to entertain the claim. In CIT vs. Kanpur Cool Syndicate (1964) 53 ITR 225 (SC), it was held by the Supreme Court that the powers of the CIT(A) si"ng in appeal over an assessment were plenary and conterminous with those of the AO and that he can do what the ITO can do and also direct him to do what he has failed to do. In the light of the law laid down in this judgment by the Supreme Court, it was open to the CIT(A) to c…

HCL TECHNOLOGIES LTD,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5624/DEL/2010[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…that where a claim for special deduc"on was made by the assessee not in his return but in the course of the assessment proceedings and the ITO failed to consider the same, it was open to the AAC to entertain the claim. In CIT vs. Kanpur Cool Syndicate (1964) 53 ITR 225 (SC), it was held by the Supreme Court that the powers of the CIT(A) si"ng in appeal over an assessment were plenary and conterminous with those of the AO and that he can do what the ITO can do and also direct him to do what he has failed to do. In the light of the law laid down in this judgment by the Supreme Court, it was open to the CIT(A) to c…

TOMAN SINGH SAHU,RAIPUR vs. INCOME TAX OFFICER, WARD 2(1), RAIPUR, RAIPUR

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

ITA 499/RPR/2025[2016-17]Status: DisposedITAT Raipur06 Mar 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita No.499/Rpr/2025 "नधा"रण वष" / Assessment Year : 2016-17 Toman Singh Sahu H. No.1246, Vivekanand Ashram, Ram Kund Para, Raipur (C.G.)-492 001 Pan: Epyps2394L ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-2(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Praveen Khandelwal, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 115BSection 271(1)(c)Section 69Section 69A

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.499/RPR/2025 "नधा"रण वष" / Assessment Year : 2016-17 Toman Singh Sahu H. No.1246, Vivekanand Ashram, Ram Kund Para, Raipur (C.G.)-492 001 PAN: EPYPS2394L ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-2(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : Shri Praveen Khandelwal, CA Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 05.03.2026…

INCOME TAX OFFICER, KOLKATA vs. MILESTONE FINSTOCK PVT. LTD., KOLKATA

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

ITA 1180/KOL/2023[2012-13]Status: DisposedITAT Kolkata24 Feb 2026AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2012-13 Ito, Ward-12(1), Kolkata…..…………..………….……….……….……Appellant Vs. Milestone Finstock Pvt. Ltd..……...…………………….....……...…..…..Respondent 62A, Hazra Road, Kol-700019. [Pan: Aaccm0280B] Appearances By: Shri Mohit Mrinal, Cit-Dr, Appeared On Behalf Of The Appellant. Shri N S Saini, Ar & Priyanka Salarpuria, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 07, 2026 Date Of Pronouncing The Order : February 24, 2026 Order Per Pradip Kumar Choubey: This Appeal Filed By The Revenue Is Directed Against The Order Dated 24.09.2020 Of The Cit(Appeals)-4, Kolkata (Hereinafter Referred To As The “Cit(A)”) Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2012–13. 2. The Appeal Has Been Filed By The Revenue With A Delay Of 1075 Days & The Revenue Has Filed An Affidavit For Condonation Of The Delay. The Contents Of The Said Affidavit Are As Under: Milestone Finstock Pvt. Ltd

Section 143(2)Section 143(3)Section 250Section 73

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2012-13 ITO, Ward-12(1), Kolkata…..…………..………….……….……….……Appellant vs. Milestone Finstock Pvt. Ltd..……...…………………….....……...…..…..Respondent 62A, Hazra Road, Kol-700019. [PAN: AACCM0280B] Appearances by: Shri Mohit Mrinal, CIT-DR, appeared on behalf of the appellant. Shri N S Saini, AR and Priyanka Salarpuria, AR, appeared on behalf of the Respondent. Date of concluding the hearing : January 07, 2026 Date of prono…

MOXA DIAMOND PRIVATE LIMITED ,MUMBAI vs. ITO 5(2)(1), MUMBAI

In the result, the appeal filed by the revenue stands dismissed

ITA 5169/MUM/2025[2017-18]Status: DisposedITAT Mumbai27 Jan 2026AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain& Shri Prabhash Shankarito – 5(2)(1) Vs. Moxa Diamond Pvt Ltd Aayakar Bhavan, Mk 72/B-12, Tikam House, Road, New Marine Lines, Jss Road, Opera House, Mumbai – 400020 Girgaon S.O, Mumbai – 400004. Pan/Gir No. Aagcm1959H (Applicant) (Respondent) Moxa Diamond Pvt Ltd Vs. Ito – 5(2)(1) 72/B-12, Tikam House, Jss Aayakar Bhavan, Mk Road, Opera House, Girgaon Road, New Marine S.O, Mumbai – 400004. Lines, Mumbai – 400020 Pan/Gir No. Aagcm1959H (Applicant) (Respondent) Assessee By Shri Bharat Kumar Revenue By Shri Surendra Mohan, Sr. Dr Date Of Hearing 10.12.2025 Date Of Pronouncement 27.01.2026 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeals Have Been Filed By The Revenue As Well As Assessee Challenging The Impugned Order Dt. 26.02.2024

Section 143(3)Section 148Section 153CSection 250Section 68

…view of the facts of the case, the matter is being adjudicated herewith based on the merits of the submission of the appellant. 4.2 Further, reliance is hereby placed on the decision of Hon'ble Supreme Court in the case of CIT vs. Kanpur Coal Syndicate (1964) 53 ITR 225 (SC) wherein the Hon'ble Supreme Court has ruled that- AAC has, plenary powers in disposing of appeal and scope of his power is conterminous with that of ITO and he can do what ITO can do and also direct in to do what he has failed to do". 4.2.1 Similarly, Hon'ble High Court of Delhi in its judgment in the case of CIT vs. Jansampark Advertising &…

ITO 5(2)(1) MUMBAI, MUMBAI vs. MOKXA DIAMOND PRIVATE LIMITED, SURAT

In the result, the appeal filed by the revenue stands dismissed

ITA 2208/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Jan 2026AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain& Shri Prabhash Shankarito – 5(2)(1) Vs. Moxa Diamond Pvt Ltd Aayakar Bhavan, Mk 72/B-12, Tikam House, Road, New Marine Lines, Jss Road, Opera House, Mumbai – 400020 Girgaon S.O, Mumbai – 400004. Pan/Gir No. Aagcm1959H (Applicant) (Respondent) Moxa Diamond Pvt Ltd Vs. Ito – 5(2)(1) 72/B-12, Tikam House, Jss Aayakar Bhavan, Mk Road, Opera House, Girgaon Road, New Marine S.O, Mumbai – 400004. Lines, Mumbai – 400020 Pan/Gir No. Aagcm1959H (Applicant) (Respondent) Assessee By Shri Bharat Kumar Revenue By Shri Surendra Mohan, Sr. Dr Date Of Hearing 10.12.2025 Date Of Pronouncement 27.01.2026 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeals Have Been Filed By The Revenue As Well As Assessee Challenging The Impugned Order Dt. 26.02.2024

Section 143(3)Section 148Section 153CSection 250Section 68

…view of the facts of the case, the matter is being adjudicated herewith based on the merits of the submission of the appellant. 4.2 Further, reliance is hereby placed on the decision of Hon'ble Supreme Court in the case of CIT vs. Kanpur Coal Syndicate (1964) 53 ITR 225 (SC) wherein the Hon'ble Supreme Court has ruled that- AAC has, plenary powers in disposing of appeal and scope of his power is conterminous with that of ITO and he can do what ITO can do and also direct in to do what he has failed to do". 4.2.1 Similarly, Hon'ble High Court of Delhi in its judgment in the case of CIT vs. Jansampark Advertising &…

DEPUTY COMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN, DEHRADUN vs. KAMAL JEWELLERS, DEHRADUN

In the result, Appeal of the Revenue in ITA

ITA 161/DDN/2025[2017-18]Status: DisposedITAT Dehradun14 Jan 2026AY 2017-18

Bench: Sh. Yogesh Kumar Us & Sh. Manish Agarwal

For Appellant: Sh. Rajiv Sahini, CAFor Respondent: Ms. Poonam Sharma, CIT-DR
Section 139(4)Section 143(3)Section 68

…in assessee company - Whether, on facts, Commissioner (Appeals) rightly deleted addition made by Assessing Officer - Held, yes [Paras 7, 8 and 11] [In favour of assessee]” Further, the Hon'ble Supreme Court in the case of CIT vs. Kanpur Coals Syndicate [1964] 53 ITR 225 has held that "the appellate Commissioner has plenary powers in disposing of an appeal. The Hon'ble Court further held that the scope of the power of CIT(A) is coterminous with the AO." Further, the Hon'ble High Court of Karnataka in the case of CIT vs. K. S. Dattatreya [2011] 197 taxman 151 has held that "as a revisional authority commissioner ap…

NARESH ARORA,GURGAON vs. DCIT, CENTRAL CIRCLE-31, DELHI

In the result, both the appeals filed by the assessees are allowed

ITA 3144/DEL/2025[2021-22]Status: DisposedITAT Delhi14 Jan 2026AY 2021-22

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumararti Garg, Vs. Dcit, Central Circle 31, A – 19, Guru Ram Dass Nagar, Delhi. Laxmi Nagar, Delhi – 110 092. (Pan : Akupg4398A) Naresh Arora, Vs. Dcit, Central Circle 31, A-061, 6Th Floor, Spaze Privy, Delhi. Sector 72, Sohna Road, Gurgaon – 122 001 (Haryana). (Pan : Aacpa3657P) (Appellant) (Respondent) Assessee By : Shri Saubhagya Agarwal, Advocate Shri Vaibhav Srivastava, Advocate Revenue By : Shri Dayainder Singh Sidhu, Cit Dr Date Of Hearing : 29.10.2025 Date Of Order : 14.01.2026

For Appellant: Shri Saubhagya Agarwal, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 65BSection 69Section 69C

…(2013) 352 ITR 480 (SC); (xvi) Pushkar Narain Sarraj v. CIT (1990) 183 ITR 388 (All.); (xvii) P.R. Metrani v. CIT, Bangalore (2006) 157 taxman 325 (SC); (xviii) CIT v. P.V. Kalyanasundaram (2007) 294 ITR 49 (SC); (xix) CIT v. Kanpur Coat Syndicate (1964) 53 ITR 225 (SC). 5. The same is rebutted by the Department by contending that it is an admitted piece of evidence on the basis of statement of Arti Garg and her husband and a decision of Hon’ble Supreme Court in the case of Addl. Director General Adjudication, Directorate of Revenue Intelligence vs. Suresh Kumar and Co. Impex Pvt. Ltd. and Others - Civil A…

ARIT GARG,DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

In the result, both the appeals filed by the assessees are allowed

ITA 3143/DEL/2025[2021-22]Status: DisposedITAT Delhi14 Jan 2026AY 2021-22

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumararti Garg, Vs. Dcit, Central Circle 31, A – 19, Guru Ram Dass Nagar, Delhi. Laxmi Nagar, Delhi – 110 092. (Pan : Akupg4398A) Naresh Arora, Vs. Dcit, Central Circle 31, A-061, 6Th Floor, Spaze Privy, Delhi. Sector 72, Sohna Road, Gurgaon – 122 001 (Haryana). (Pan : Aacpa3657P) (Appellant) (Respondent) Assessee By : Shri Saubhagya Agarwal, Advocate Shri Vaibhav Srivastava, Advocate Revenue By : Shri Dayainder Singh Sidhu, Cit Dr Date Of Hearing : 29.10.2025 Date Of Order : 14.01.2026

For Appellant: Shri Saubhagya Agarwal, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 65BSection 69Section 69C

…(2013) 352 ITR 480 (SC); (xvi) Pushkar Narain Sarraj v. CIT (1990) 183 ITR 388 (All.); (xvii) P.R. Metrani v. CIT, Bangalore (2006) 157 taxman 325 (SC); (xviii) CIT v. P.V. Kalyanasundaram (2007) 294 ITR 49 (SC); (xix) CIT v. Kanpur Coat Syndicate (1964) 53 ITR 225 (SC). 5. The same is rebutted by the Department by contending that it is an admitted piece of evidence on the basis of statement of Arti Garg and her husband and a decision of Hon’ble Supreme Court in the case of Addl. Director General Adjudication, Directorate of Revenue Intelligence vs. Suresh Kumar and Co. Impex Pvt. Ltd. and Others - Civil A…

DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-I NOIDA, NOIDA vs. M/S RUDRA BUILDWELL HOMES PVT. LTD., DELHI

Accordingly, all the grounds of appeal taken by Revenue are dismissed

ITA 4119/DEL/2025[2022-23]Status: DisposedITAT Delhi24 Dec 2025AY 2022-23

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwaldy. Cit, M/S Rudra Buildwell Homes Central Circle-I, Private Limited, Noida-201301, Vs. D-53, Okhla, Phase-1, Uttar Pradesh. Delhi-110020. Pan-Aafcr6959P (Appellant) (Respondent) Dy. Cit, M/S Rudra Buildwell Projects Central Circle-I, Private Limited, Noida-201301, Vs. D-53, Okhla, Phase-1, Uttar Pradesh. Delhi-110020. Pan-Aaecr9589E (Appellant) (Respondent)

Section 142(1)Section 143(2)Section 143(3)Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Dy. CIT, M/s Rudra Buildwell Homes Central Circle-I, Private Limited, Noida-201301, Vs. D-53, Okhla, Phase-1, Uttar Pradesh. Delhi-110020. PAN-AAFCR6959P (Appellant) (Respondent) Dy. CIT, M/s Rudra Buildwell Projects Central Circle-I, Private Limited, Noida-201301, Vs. D-53, Okhla, Phase-1, Uttar Pradesh. Delhi-110020. PAN-AAECR9589E (Appellant) (Respondent) Assessee by Shri Vir Sain Aggarwal, Adv. and Shri Rohit Kapoor, Adv. Department by Shri Mahesh K…

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…IT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service, 63 ITR 232 (SC) Hukumchand Mills Ltd. vs CIT and 53 ITR 225 (SC) CIT vs. Kanpur Coal Syndicate; for the proposition that ITAT has power to remand/remit the matter back to the authorities below in appropriate cases. They further placed reliance on the case laws in the cases of 448 ITR 594 (SC) New Noble Educational Society vs. CCIT; 262 ITR 278 (SC) Pandian Chemicals Ltd. vs. CIT and 100 ITR 698 (SC) Raja J…

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…IT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service, 63 ITR 232 (SC) Hukumchand Mills Ltd. vs CIT and 53 ITR 225 (SC) CIT vs. Kanpur Coal Syndicate; for the proposition that ITAT has power to remand/remit the matter back to the authorities below in appropriate cases. They further placed reliance on the case laws in the cases of 448 ITR 594 (SC) New Noble Educational Society vs. CCIT; 262 ITR 278 (SC) Pandian Chemicals Ltd. vs. CIT and 100 ITR 698 (SC) Raja J…

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…IT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service, 63 ITR 232 (SC) Hukumchand Mills Ltd. vs CIT and 53 ITR 225 (SC) CIT vs. Kanpur Coal Syndicate; for the proposition that ITAT has power to remand/remit the matter back to the authorities below in appropriate cases. They further placed reliance on the case laws in the cases of 448 ITR 594 (SC) New Noble Educational Society vs. CCIT; 262 ITR 278 (SC) Pandian Chemicals Ltd. vs. CIT and 100 ITR 698 (SC) Raja J…

NAGARJUNA VUTLA,ELURU vs. INCOME-TAX OFFICER, WARD-1, ELURU

In the result, the appeal fails and is dismissed with costs

ITA 524/VIZ/2025[2024-25]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2024-25

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.524/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2024-25) Vs. Income Tax Officer Nagarjuna Vutla 24B-16-20, Yerakamma Street Ward-1 Ashok Nagar, Eluru Income Tax Office West Godavari District - 534002 Eluru, West Godavari District Andhra Pradesh Andhra Pradesh [Pan: Aoupn9597D]

Section 143(1)Section 246Section 246A

…y is attached in Paper Book Page No. 76. On this issue of the contention of the Ld. CIT(A) regarding the status of appealable order, Ld.AR submitted that he relied on the decision of the Hon’ble Supreme Court in the case of CIT v. Kanpur Coal Syndicate (1964) 53 ITR 225 (SC) wherein he argued that assessee is entitled to file an appeal when there is a total denial or partial denial of the liability under the particular circumstances. He therefore pleaded that the matter may be set-aside to the file of the jurisdictional AO to examine the return of income in accordance with the Form 26AS and shall do the denovo as…

TEJASVI SINGH, DEPUTY COMMISSIONER OF INCOME TAX vs. AMTEK TRANSPORTATION SYSTEMS LTD, HARYANA

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

ITA 1282/DEL/2024[2021-22]Status: DisposedITAT Delhi05 Dec 2025AY 2021-22

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharmadcit, Vs. Amtek Transportation Systems Ltd., Delhi. Begampur Khatoula, Gurgaon Khandsa 104, Gurgaon – 122 004 (Haryana). (Pan : Aahca5047K) (Appellant) (Respondent) Assessee By : Shri S. Krishnan, Advocate Revenue By : Shri Amit Jain, Cit Dr Date Of Hearing : 10.09.2025 Date Of Order : 05.12.2025 O R D E R Per S. Rifaur Rahman: 1. This Appeal Is Filed By The Revenue Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 24.01.2024 For The Assessment Year 2021-22 Raising Following Grounds Of Appeal :- “1. On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Has Erred In Deleting The Addition Of Rs. 7.86 Crore Made On Account Of Discrepancy Found In The Sales Turnover Reflected In Form 26As Vis-A-Vis Gross Sales Reported In The Profit & Loss Account By Accepting The Additional Evidence Furnished By The Assessee Without Appreciating The Fact The Assessee Has Been Provided Sufficient Opportunity During The Assessment Proceedings To Furnish The Details In This Regard.

For Appellant: Shri S. Krishnan, AdvocateFor Respondent: Shri Amit Jain, CIT DR

…eral reminders forwarded to him and ld. CIT (A) relying on the decisions of Hon’ble Calcutta High Court in the case of CIT Vs Ranicherra Tea Co. Ltd. (1994) (207 ITR 979) (Calcutta) and Hon’ble Supreme Court in the case of CIT Vs Kanpur Coal Syndicate (1964) (53 ITR 225) (SC) has decided the issue based on the material available on record. Therefore, ground no.5 raised by the Revenue is dismissed. 5. With regard to merits of the issues, we observed that ld. CIT (A) has considered the detailed submissions of the assessee and decided the issue of difference in sales turnover, trade payables, current liabilities and…

KIRIT BABUBHAI JHAVERI,SURAT vs. ACIT, CIRCLE-2(2), SURAT, SURAT

In the result, the appeal is allowed for statistical purposes, subject to the of cost of Rs

ITA 52/SRT/2024[2015-16]Status: DisposedITAT Surat03 Dec 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.52/Srt/2024 Assessment Year: 2015-16 (Hybrid Hearing) Kirit Babubhai Jhaveri, Vs. Acit, 22, Zaveri Bungalow, Opp – Circle – 2(2), Meghna Park, City Light Road, Surat Surat – 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabpz4942P (Appellant) (Respondent)

Section 143(3)Section 234ASection 250Section 271(1)(c)Section 54Section 54B

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.52/SRT/2024 Assessment Year: 2015-16 (Hybrid hearing) Kirit Babubhai Jhaveri, vs. ACIT, 22, Zaveri Bungalow, Opp – Circle – 2(2), Meghna Park, City Light Road, Surat Surat – 395007 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AABPZ4942P (Appellant) (Respondent) Appellant by Shri Yogesh B. Shah, AR Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 18/09/2025 Date of Pronouncement 03/12/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by…

UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION,LUCKNOW vs. ACIT(EXEMPTION) CIRCLE, LUCKNOW

In the result, both appeals are partly allowed

ITA 360/LKW/2024[2017-18]Status: DisposedITAT Lucknow28 Nov 2025AY 2017-18
Section 11(1)(a)Section 143Section 143(2)

…"The competence of appellate authority ranges over whole assessment\nproceedings without restrictions on him. His jurisdiction therefore\nextends to subject matter of assessment and not confines to subject\nmatter of appeal.\"\n1. CIT vs Kanpur Coal Syndicate 53 ITR 225(SC)\nCIT(A) may consider and decide any matter arising out of the\nproceedings, notwithstanding that such matter was not raised before\nCIT(A).\n1. Jute Corpn. of India Ltd. v. CIT [1991] 187 ITR 688 (SC).\nCIT(A) - Can Consider Grounds Not Raised Before AO. The declaration\nof law is clear that the power of the AAC is coterminous with that of the…

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) LUCKNOW, LUCKNOW vs. UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION, LUCKNOW

In the result, both appeals are partly allowed

ITA 288/LKW/2024[2017]Status: DisposedITAT Lucknow28 Nov 2025

Bench: SHRI KUL BHARAT, VICE PRESIDENT\nAND\nSHRI ANADEE NATH MISSHRA (Accountant Member)

Section 11(1)(a)Section 143Section 143(2)

…he competence of appellate authority ranges over whole assessment\nproceedings without restrictions on him. His jurisdiction therefore\nextends to subject matter of assessment and not confines to subject\nmatter of appeal.\"\n\n1. CIT vs Kanpur Coal Syndicate 53 ITR 225(SC)\nCIT(A) may consider and decide any matter arising out of the\nproceedings, notwithstanding that such matter was not raised before\nCIT(A).\n\n1. Jute Corpn. of India Ltd. v. CIT [1991] 187 ITR 688 (SC).\nCIT(A) - Can Consider Grounds Not Raised Before AO. The declaration\nof law is clear that the power of the AAC is coterminous with that of t…

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. M/S. ACE INFRACITY DEVELOPERS PVRIVATE LTD, NOIDA

In the result, appeal of the Revenue is dismissed

ITA 4104/DEL/2025[2022-23]Status: DisposedITAT Delhi28 Nov 2025AY 2022-23

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year 2022-23] Dcit Vs M/S. Ace Infracity Developers Pvt. Central Circle-1, Ltd., Plot No. Ib, Gautam Budh A.R.T.O Complex, Nagar-201301 Sector-33, Noida-201301. Pan-Aakca8693E Appellant Respondent

Section 132Section 139(1)Section 143(2)Section 143(3)Section 37Section 37(1)Section 68Section 69A

…in assessee company - Whether, on facts, Commissioner (Appeals) rightly deleted addition made by Assessing Officer - Held, yes [Paras 7, 8 and 11] [in favour of assessee]" Further, the Hon'ble Supreme Court in the case of CIT vs. Kanpur Coals Syndicate [1964] 53 ITR 225 has held that "the appellate Commissioner has plenary powers in disposing of an appeal. The Hon'ble Court further held that the scope of the power of CIT(A) is coterminous with the AO." Further, the Hon'ble High Court of Karnataka in the case of CIT vs. K. S. Dattatreya [2011] 197 taxman 151 has held that "as a revisional authority commissioner ap…

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. M/S ACE MEGA STRUCTURE PRIVATE LIMITED, NOIDA

In the result, appeal of the assessee is allowed

ITA 4115/DEL/2025[2019-20]Status: DisposedITAT Delhi27 Nov 2025AY 2019-20

Bench: Shri Anubhav Sharma & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/S. Ace Mega Dcit/Acit Structures Pvt. Ltd., Central Circle I-B, 7Th Floor, Ace Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D M/S. Ace Mega 2. 4115/Del/2025 2019-20 Dcit, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7Th Floor, Ace Studio, Noida-201301. Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D Appellant By Shri Rohit Kapoor, Adv. & Shri Virsain Aggarwal, Itp Respondent By Shri Mahesh Kumar, Cit Dr Date Of Hearing 17.09.2025 Date Of Pronouncement 27.11.2025

Section 147Section 68

…in assessee company - Whether, on facts, Commissioner (Appeals) rightly deleted addition made by Assessing Officer - Held, yes [Paras 7, 8 and 11] [in favour of assessee]" Further, the Hon'ble Supreme Court in the case of CIT vs. Kanpur Coals Syndicate [1964] 53 ITR 225 has held that "the appellate Commissioner has plenary powers in disposing of an appeal. The Hon'ble Court further held that the scope of the power of CIT(A) is coterminous with the AO." Further, the Hon'ble High Court of Karnataka in the case of CIT vs. K. S. Dattatreya [2011] 197 taxman 151 has held that "as a revisional authority commissioner ap…

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