CIT v. Kanpur Coal Syndicate

53 ITR 225Supreme Court of India1964#211 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 367,181 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)
Read the full judgment

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

DCIT Central Circle-1(1), Hyderabad vs. Nanitha Constructions, Hyderabad

In the result, appeal filed by the Revenue is dismissed

ITA 504/HYD/2022[2019-20]Status: DisposedITAT Hyderabad28 Apr 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 Dy. C. I. T Vs. Nanitha Constructions Central Circle 1(1) Hyderabad Hyderabad Pan:Aagfn1630D (Appellant) (Respondent) Assessee By: Shri K.C. Devdas, Ca Revenue By: Shri Kprr Murthy, Cit(Dr) Date Of Hearing: 18/04/2023 Date Of Pronouncement: 28/04/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 21.07.2022 Of The Learned Cit (A)-11, Hyderabad, Relating To A.Y.2019-20. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Firm Engaged In The Business Of Contract Works. It Filed Its Return Of Income For The A.Y 2019-20 On 20.09.2019 Declaring Total Income At Rs.4,41,98,240/-. In This Case, A Survey Operation U/S 133A Of The I.T. Act Was Conducted On 22.3.2019 During The Course Of Which The Assessee Had Admitted Additional Income Of Rs.6.00 Crores Voluntarily To Cover Up The Discrepancies In The Books Of Account. However, In The Return Of Income The Assessee

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri KPRR Murthy, CIT(DR)
Section 133ASection 142(1)Section 143(2)

…ITA 504 of 2022 Nanitha Constructions आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2019-20 Dy. C. I. T Vs. Nanitha Constructions Central Circle 1(1) Hyderabad Hyderabad PAN:AAGFN1630D (Appellant) (Respondent) Assessee by: Shri K.C. Devdas, CA Revenue by: Shri KPRR Murthy, CIT(DR) Date of hearing: 18/04/2023 Date of pronouncement: 28/04/2023 ORDER Per R.K. Panda, A.M This appeal filed by the assessee is directed against the order dated 21.07.2022 of the learn…

Jagdish Chandra Suwalka, Jaipur vs. JCIT, Range-7, Jaipur

In the result, appeal of the assessee is allowed

ITA 376/JPR/2022[2015-16]Status: DisposedITAT Jaipur28 Apr 2023AY 2015-16

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Ms Monisha Choudhary (Addl. CIT)
Section 143(1)Section 143(2)Section 143(3)Section 269SSection 271DSection 44A

…Financial Services V ITO ITA No. 2147/Del/2017 held as: “Further, it is well-settled that powers of Ld. CIT(A) are coterminus with powers of the Assessing Officer. Useful reference may be made to order of Apex Court decision in CIT vs. Kanpur Coal Syndicate 53 ITR 225 (SC) in which it was held that the first appellate authority, the Ld. CIT(A) in the case before us, has plenary powers in disposing off an appeal; that the scope of her power is co-terminus with that of the ITO, that she can do what the ITO can do and also direct him to do what he failed to do. In this context, useful reference may also be made to…

Romesh Yadav, Ghaziabad vs. ACIT, Central Circle-14, New Delhi

Appeal is allowed for statistical purposes

ITA 2177/DEL/2022[2011-12]Status: DisposedITAT Delhi25 Apr 2023AY 2011-12

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 2172/Del/2022 , A.Y. 2012-13 Ita No. 2173/Del/2022, A.Y. 2013-14 Ita No. 2174/Del/2022, A.Y. 2014-15

Section 245HSection 246ASection 250(6)

…e decision thereon and the reason for the decision. (C.2) Further, it is well-settled that powers of Ld. CIT(A) are coterminus with powers of the Assessing Officer. Useful reference may be made to order of Apex Court decision in CIT vs. Kanpur Coal Syndicate 53 ITR 225 (SC) in which it was held that the first appellate authority, the Ld. CIT(A) in the case before us, has plenary powers in disposing off an appeal; that the scope of her power is co- terminus with that of the ITO, that she can do what the ITO can do and also direct him to do what he failed to do. In this context, useful reference may also be made t…

Romesh Yadav, Ghaziabad vs. ACIT, Central Circle-14, New Delhi

Appeal is allowed for statistical purposes

ITA 2176/DEL/2022[2016-17]Status: DisposedITAT Delhi25 Apr 2023AY 2016-17

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 2172/Del/2022 , A.Y. 2012-13 Ita No. 2173/Del/2022, A.Y. 2013-14 Ita No. 2174/Del/2022, A.Y. 2014-15

Section 245HSection 246ASection 250(6)

…e decision thereon and the reason for the decision. (C.2) Further, it is well-settled that powers of Ld. CIT(A) are coterminus with powers of the Assessing Officer. Useful reference may be made to order of Apex Court decision in CIT vs. Kanpur Coal Syndicate 53 ITR 225 (SC) in which it was held that the first appellate authority, the Ld. CIT(A) in the case before us, has plenary powers in disposing off an appeal; that the scope of her power is co- terminus with that of the ITO, that she can do what the ITO can do and also direct him to do what he failed to do. In this context, useful reference may also be made t…

Romesh Yadav, Ghaziabad vs. ACIT, Central Circle-14, New Delhi

Appeal is allowed for statistical purposes

ITA 2175/DEL/2022[2015-16]Status: DisposedITAT Delhi25 Apr 2023AY 2015-16

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 2172/Del/2022 , A.Y. 2012-13 Ita No. 2173/Del/2022, A.Y. 2013-14 Ita No. 2174/Del/2022, A.Y. 2014-15

Section 245HSection 246ASection 250(6)

…e decision thereon and the reason for the decision. (C.2) Further, it is well-settled that powers of Ld. CIT(A) are coterminus with powers of the Assessing Officer. Useful reference may be made to order of Apex Court decision in CIT vs. Kanpur Coal Syndicate 53 ITR 225 (SC) in which it was held that the first appellate authority, the Ld. CIT(A) in the case before us, has plenary powers in disposing off an appeal; that the scope of her power is co- terminus with that of the ITO, that she can do what the ITO can do and also direct him to do what he failed to do. In this context, useful reference may also be made t…

Romesh Yadav, Ghaziabad vs. ACIT, Central Circle-14, Nw Delhi

Appeal is allowed for statistical purposes

ITA 2174/DEL/2022[2014-15]Status: DisposedITAT Delhi25 Apr 2023AY 2014-15

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 2172/Del/2022 , A.Y. 2012-13 Ita No. 2173/Del/2022, A.Y. 2013-14 Ita No. 2174/Del/2022, A.Y. 2014-15

Section 245HSection 246ASection 250(6)

…e decision thereon and the reason for the decision. (C.2) Further, it is well-settled that powers of Ld. CIT(A) are coterminus with powers of the Assessing Officer. Useful reference may be made to order of Apex Court decision in CIT vs. Kanpur Coal Syndicate 53 ITR 225 (SC) in which it was held that the first appellate authority, the Ld. CIT(A) in the case before us, has plenary powers in disposing off an appeal; that the scope of her power is co- terminus with that of the ITO, that she can do what the ITO can do and also direct him to do what he failed to do. In this context, useful reference may also be made t…

Romesh Yadav, Ghaziabad vs. ACIT, Central Circle-14, New Delhi

Appeal is allowed for statistical purposes

ITA 2173/DEL/2022[2013-14]Status: DisposedITAT Delhi25 Apr 2023AY 2013-14

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 2172/Del/2022 , A.Y. 2012-13 Ita No. 2173/Del/2022, A.Y. 2013-14 Ita No. 2174/Del/2022, A.Y. 2014-15

Section 245HSection 246ASection 250(6)

…e decision thereon and the reason for the decision. (C.2) Further, it is well-settled that powers of Ld. CIT(A) are coterminus with powers of the Assessing Officer. Useful reference may be made to order of Apex Court decision in CIT vs. Kanpur Coal Syndicate 53 ITR 225 (SC) in which it was held that the first appellate authority, the Ld. CIT(A) in the case before us, has plenary powers in disposing off an appeal; that the scope of her power is co- terminus with that of the ITO, that she can do what the ITO can do and also direct him to do what he failed to do. In this context, useful reference may also be made t…

Romesh Yadav, Ghaziabad vs. ACIT, Central Circle-14, New Delhi

Appeal is allowed for statistical purposes

ITA 2172/DEL/2022[2012-13]Status: DisposedITAT Delhi25 Apr 2023AY 2012-13

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 2172/Del/2022 , A.Y. 2012-13 Ita No. 2173/Del/2022, A.Y. 2013-14 Ita No. 2174/Del/2022, A.Y. 2014-15

Section 245HSection 246ASection 250(6)

…e decision thereon and the reason for the decision. (C.2) Further, it is well-settled that powers of Ld. CIT(A) are coterminus with powers of the Assessing Officer. Useful reference may be made to order of Apex Court decision in CIT vs. Kanpur Coal Syndicate 53 ITR 225 (SC) in which it was held that the first appellate authority, the Ld. CIT(A) in the case before us, has plenary powers in disposing off an appeal; that the scope of her power is co- terminus with that of the ITO, that she can do what the ITO can do and also direct him to do what he failed to do. In this context, useful reference may also be made t…

Kings Infra Ventures Ltd, Thevara vs. Assistant Commissioner of Income Tax Circle 1 (2), Kochi

In the result, the appeal by the assessee is dismissed

ITA 25/COCH/2017[2011-2012]Status: DisposedITAT Cochin24 Apr 2023AY 2011-2012

Bench: Shri Sanjay Arora & Shri Sandeep Gosainkings Infra Ventures Ltd. Asstt. Commissioner Of A-1, 1St Floor, Atria Apartment Income Tax, Opp. Gurudwara Temple Vs. Circle - 1(2) Perumanur Road Kochi Thevara, Kochi [Pan:Aaccv3411D] (Respondent) (Appellant) Appellant By: Shri Joseph Markose, Sr. Advocate Respondent By: Smt. J.M. Jamuna Devi, Sr. D.R.

For Appellant: Shri Joseph Markose, Sr. AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 139(1)Section 143(3)

…o ‘enhancement’ by the ld.CIT(A), 6 | P a g e Kings Infra Ventures Ltd. v. Asst. CIT as is being regarded by the assessee. There is even otherwise no gain-saying that his powers are coterminous with the assessing authority (CIT v. Kanpur Coal Syndicate[1964] 53 ITR 225 (SC)), and is rather duty bound to correct all errors – of fact or law, in assessment that may come to his notice (Kapurchand Shrimal vs. CIT [1981] 131 ITR 451 (SC)). The ld. CIT(A) has, rather than enhancement – which could though only be for the year under appeal, allowed part relief in the instant case. That is, there is no basis for the asses…

Dy. Commissioner of Income Tax, Circle - 01, Varanasi vs. Perfect Tecno Counsultants Pvt. Ltd., Varanasi

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

ITA 139/VNS/2020[2017-2018]Status: DisposedITAT Varanasi13 Apr 2023AY 2017-2018

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year: 2017-18 Dy. Commissioner Of Income Perfect Techno Consultants Pvt. Ltd., Tax, Circle-1, Aayakarbhawan, V. N-1/65-A, Narrotam Nagar Colony, M A Road, Varanasi- Nagwa, Lanka Varanasi-221005,U.P. 221002,U.P. Pan:Aagcp3236N (Appellant) (Respondent) Revenue By: Sh. Amalendunath Mishra, Cit Dr Assessee By: Sh. Mohammad Ashraf, C.A. Date Of Hearing: 11.04.2023 Date Of Pronouncement: 13.04.2023 O R D E R

For Appellant: Sh. Mohammad Ashraf, C.AFor Respondent: Sh. AmalenduNath Mishra, CIT DR
Section 115JSection 142(1)Section 143(2)Section 144Section 250Section 68Section 69A

…his contentions,as under:- i. Judgment and order of Hon’ble Supreme Court in the case of CIT v. McMillan & Co. , reported in (1958) 33 ITR 182(SC) ii. Judgment and order of Hon’ble Supreme Court in the case of CIT v. Kanpur Coal Syndicate, reported in (1964) 53 ITR 225(SC) iii. Judgment and order of Hon’ble Kerala High Court in the case of K. Mohammed v. ITO , reported in the case of (1977)107 ITR 808(Ker.) iv. Judgment and order of Hon’ble Calcutta High Court in the case of CIT v. Ranicherra Tea Co. Limited, reported in (1994)75 TAXMAN 164(Cal.) v. Judgment and order of Hon’ble Madras High Court in the case of…

M/S. Bangalore Metro Rail Corporation Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 1(1)(2), Bangalore

In the result, all the appeals of the assessee as well as revenue’s appeal are partly allowed for statistical purposes

ITA 1116/BANG/2019[2015-16]Status: DisposedITAT Bangalore06 Apr 2023AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2011-12

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 2Section 3

…R. further submitted before the CIT(A) that the proceedings before Commissioner of Income-tax (Appeals) are a continuation of assessment proceedings and relied on the decision of the Hon’ble Apex Court in the case of CIT Vs. Kanpur Coal Syndicate, Reported in 53 ITR 225 in which their lordship have held, the relevant paragraph is reproduced for the purpose of clarity “ …… in disposing of such an appeal the Appellate Assistant Commissioner may in the case of an order of assessment, confirm, reduce, enhance or annul the assessment; under clause (b) therefore he may set aside the assessment and direct the Income-Tax…

M/S. Bangalore Metro Rail Corporation Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 1(1)(2), Bangalore

In the result, all the appeals of the assessee as well as revenue’s appeal are partly allowed for statistical purposes

ITA 1115/BANG/2019[2014-15]Status: DisposedITAT Bangalore06 Apr 2023AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2011-12

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 2Section 3

…R. further submitted before the CIT(A) that the proceedings before Commissioner of Income-tax (Appeals) are a continuation of assessment proceedings and relied on the decision of the Hon’ble Apex Court in the case of CIT Vs. Kanpur Coal Syndicate, Reported in 53 ITR 225 in which their lordship have held, the relevant paragraph is reproduced for the purpose of clarity “ …… in disposing of such an appeal the Appellate Assistant Commissioner may in the case of an order of assessment, confirm, reduce, enhance or annul the assessment; under clause (b) therefore he may set aside the assessment and direct the Income-Tax…

M/S. Bangalore Metro Rail Corporation Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle - 1(1)(2), Bangalore

In the result, all the appeals of the assessee as well as revenue’s appeal are partly allowed for statistical purposes

ITA 1114/BANG/2019[2013-14]Status: DisposedITAT Bangalore06 Apr 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2011-12

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 2Section 3

…R. further submitted before the CIT(A) that the proceedings before Commissioner of Income-tax (Appeals) are a continuation of assessment proceedings and relied on the decision of the Hon’ble Apex Court in the case of CIT Vs. Kanpur Coal Syndicate, Reported in 53 ITR 225 in which their lordship have held, the relevant paragraph is reproduced for the purpose of clarity “ …… in disposing of such an appeal the Appellate Assistant Commissioner may in the case of an order of assessment, confirm, reduce, enhance or annul the assessment; under clause (b) therefore he may set aside the assessment and direct the Income-Tax…

M/S. Bangalore Metro Rail Corporation Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle - 1(1)(2), Bangalore

In the result, all the appeals of the assessee as well as revenue’s appeal are partly allowed for statistical purposes

ITA 1113/BANG/2019[2012-13]Status: DisposedITAT Bangalore06 Apr 2023AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2011-12

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 2Section 3

…R. further submitted before the CIT(A) that the proceedings before Commissioner of Income-tax (Appeals) are a continuation of assessment proceedings and relied on the decision of the Hon’ble Apex Court in the case of CIT Vs. Kanpur Coal Syndicate, Reported in 53 ITR 225 in which their lordship have held, the relevant paragraph is reproduced for the purpose of clarity “ …… in disposing of such an appeal the Appellate Assistant Commissioner may in the case of an order of assessment, confirm, reduce, enhance or annul the assessment; under clause (b) therefore he may set aside the assessment and direct the Income-Tax…

M/S. Bangalore Metro Rail Corporation Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle - 1(1)(2), Bangalore

In the result, all the appeals of the assessee as well as revenue’s appeal are partly allowed for statistical purposes

ITA 1112/BANG/2019[2011-12]Status: DisposedITAT Bangalore06 Apr 2023AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2011-12

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 2Section 3

…R. further submitted before the CIT(A) that the proceedings before Commissioner of Income-tax (Appeals) are a continuation of assessment proceedings and relied on the decision of the Hon’ble Apex Court in the case of CIT Vs. Kanpur Coal Syndicate, Reported in 53 ITR 225 in which their lordship have held, the relevant paragraph is reproduced for the purpose of clarity “ …… in disposing of such an appeal the Appellate Assistant Commissioner may in the case of an order of assessment, confirm, reduce, enhance or annul the assessment; under clause (b) therefore he may set aside the assessment and direct the Income-Tax…

Additional Commissioner of Income Tax, Special Range - 1, Bangalore vs. M/S. Bangalore Metro Rail Corporation Limited, Bangalore

In the result, all the appeals of the assessee as well as revenue’s appeal are partly allowed for statistical purposes

ITA 1048/BANG/2019[2011-12]Status: DisposedITAT Bangalore06 Apr 2023AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2011-12

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 2Section 3

…R. further submitted before the CIT(A) that the proceedings before Commissioner of Income-tax (Appeals) are a continuation of assessment proceedings and relied on the decision of the Hon’ble Apex Court in the case of CIT Vs. Kanpur Coal Syndicate, Reported in 53 ITR 225 in which their lordship have held, the relevant paragraph is reproduced for the purpose of clarity “ …… in disposing of such an appeal the Appellate Assistant Commissioner may in the case of an order of assessment, confirm, reduce, enhance or annul the assessment; under clause (b) therefore he may set aside the assessment and direct the Income-Tax…

Greenlam Industries Limited, Tinsukia vs. Assistant Commissioner of Income Tax, Circle-Tinsukia, Tinsukia

In the result, appeal filed by the assessee is allowed as per the terms indicated above

ITA 402/GTY/2019[2015-16]Status: DisposedITAT Guwahati19 Dec 2022AY 2015-16

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 115JSection 143(2)Section 143(3)Section 244ASection 25Section 250Section 251(1)(a)Section 31(3)(a)

…आयकर अपीलीय अधिकरण गुवाहाटी 'डीबी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI ‘DB’ BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT (KZ) & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 402/Gau/2019 Assessment Year: 2015-16 Greenlam Industries Limited...................................Appellant [PAN: AAFCG 2966 D] Vs. ACIT, Circle-Tinsukia, Assam…………....................Respondent Appearances by: Sh. Ashok Tulsyan, Adv., appeared on behalf of the Assessee. Sh. N.T. Sherpa,…

Reliable Finance Corp. (P) Ltd, New Delhi vs. ITO Ward - 21(2), New Delhi

ITA 35/DEL/2021[2016-17]Status: DisposedITAT Delhi07 Nov 2022AY 2016-17

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmareliable Finance Corp. New Vs. Ito Ward-21(2) New Delhi Delhi Appellant Respondent Pan: Aaacr0282Q

Section 143(3)Section 246ASection 250Section 251

…the appeal, the decision thereon and the reason for the decision. It is well-settled that powers of Ld. CIT(A) are co- terminus with powers of the Assessing Officer. Useful reference may be made to order of Apex Court decision in CIT vs. Kanpur Coal Syndicate 53 ITR 225 (SC) in which it was held that the first appellate authority has plenary powers in disposing off an appeal; that the scope of power is co-terminus with that of the ITO, that CIT(A) can do what the ITO can do and also direct him to do what he failed to do. In this context, useful reference may also be made to Hon’ble Apex Court’s decisions in the c…

ITO, Ward-3(3)(1), Ahmedabad vs. Shri Ashesh Sidharth Agarwal, Ahmedabad

In the result, Revenue’s appeal is allowed for statistical purpose

ITA 1004/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad31 Oct 2022AY 2012-13

Bench: Shri Pramod M. Jagtap & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 1004/Ahd/2018 (िनधार्रण वषर् / Assessment Year : 2012-13) बनाम/ Income Tax Officer Shri Ashesh Sidharth Agarwal Ward-3(3)(1), Ahmedabad Vs. D-804, Awari Flats, B/H Karnavati Bunglow, S. G. Highway, Satellite, Ahmedabad - 380015 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Afwpa2415A (अपीलाथीर् /Appellant) (प्र"यथीर् / Respondent) .. अपीलाथीर् ओर से /Appellant By : Shri V. K. Mangla, Sr.D.R. प्र"यथीर् की ओर से/Respondent By : Shri Tushar Hemani, Sr. Advocate & Shri Parimalsinh B. Parmar, A.R. सुनवाई की तारीख / Date Of 07/09/2022 Hearing घोषणा की तारीख /Date Of 31/10/2022 Pronouncement

For Appellant: Shri V. K. Mangla, Sr.D.RFor Respondent: Shri Tushar Hemani, Sr. Advocate &
Section 142(1)Section 143(2)Section 143(3)Section 80C

….com 459 (Guj.) - Dharmamdev Finance Pvt Limited 43 taxman.com 395 (Guj:). - ACIT VS Jogindersingh (ITA No. 2942/DELH1/2011) ITAT, Delhi - Anmol Colour India Pvt. Ltd. Vs. ITO 31 SOT 18 (JP) 121 ITJ 269: ITAT, Jaipur. - CIT Vs.. Khanpur Cool Synthicate (1964) 53 ITR 225 (SC): The ratio laid down in the case of Jute Corporation of India Ltd. - 187 ITR 688 is applied. Under the circumstances, I hold that the appellant has carried on business activities for the year under consideration and all the receipts having duly accounted for in the cash book, are treated as business receipts. All the cash found to have been d…

M/S. Angelica Properties Private Ltd., Pune vs. Deputy Commissioner Income-Tax

The appeals of the assessee are partly allowed

ITA 1738/PUN/2016[2011-12]Status: DisposedITAT Pune22 Sept 2022AY 2011-12

Bench: Shri S.S.Viswanethra Ravi, Hon’Ble Jm & Dr. Dipak P. Ripote, Hon’Ble Am आयकरअपीलसं. / Ita No: 403/Pun/2015 िनधा"रणवष" / Assessment Year : 2010-11 Vason Engineers Ltd., Theadditional Commissioner Of (Formerly Angelica Properties Pvt. Vs Income Tax, Range1, Pune. Ltd.,) 301, Phoenix, Opp.Residency Club, Bund Garden Road, Pune – 411037. Pan: Aafca 8644 J Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No: 1738/Pun/2016 िनधा"रणवष" / Assessment Year : 2011-12 Angelica Properties Pvt. Ltd., The Deputy Commissioner Of Opp. Grand Hyatt Hotel, Vs Income Tax, Circle-1(1), Pune. Vimannagar, Puune – 411 014. Pan: Aafca 8644 J Appellant/ Assessee Respondent /Revenue Assessee By Shri Dharmesh Shah – Ar Revenue By Shri Naveen Gupta – Dr Date Of Hearing 24/06/2022 Date Of Pronouncement 22/09/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Pune Dated 30.01.2015 & 09.06.2016 For The Assessment Years 2010-11 & 2011-12 Respectively. 2. The Assessee In Ita No.403/Pun/2015 For The A.Y.2010-11 Has Raised Following Grounds Of Appeal: “1. The Ld. Cit(A) Has Erred In Law & In Facts Enhancing The Income From Sale Of ‘Matrix It Building’ By Changing The Head Of Income From Capital Gains To Business Income Without Complying With The Principles Of Natural Justice & Without Giving Any Opportunity Of Hearing.

Section 14A

…appeal to consider these sources and to assess them. On these facts, the Hon’ble Supreme Court held as under: “3. In Jute Corpn. of India Ltd.'s case (supra) this Court has referred to the earlier decision of this Court in CIT v. Kanpur Coal Syndicate [1964] 53 ITR 225, which was also a decision of a three Judge Bench wherein the scope of section 31(3)(a) of the Indian Income-tax Act, 1922 [which was Vascon Engineers Ltd., (Formerly Angelica Properties Pvt. Ltd.,) almost identical to section 251(1)(a) of the 1961 Act] was considered and it was held: " If an appeal lies, section 31 of the Act describes the powers…