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 367,164 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

Vascon Engineers Ltd (Successor to Angelica Properties Pvt. Ltd.), Pune vs. Additional Commissioner of Income-Tax, Pune

The appeals of the assessee are partly allowed

ITA 403/PUN/2015[2010-11]Status: DisposedITAT Pune22 Sept 2022AY 2010-11

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…

International Commission on Irrigation & Drainage Employees Provident Fund Trust, New Delhi vs. DDIT (E) Trust Circle-2, New Delhi

In the result, both the appeals filed by the Assessee stands allowed for statistical purposes

ITA 704/DEL/2020[2015-16]Status: DisposedITAT Delhi26 Aug 2022AY 2015-16

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

For Appellant: Shri Rahul Khare, Ld. AdvFor Respondent: ShriAnujGarg, Ld. Sr. DR
Section 10Section 10(25)(ii)Section 11Section 12ASection 143(1)Section 143(1)(a)Section 154Section 250

…3(SC) laid down the dictum that the purpose of assessment proceedings before the taxing authorities is to assess correctly the tax liability of an Assessee in accordance with law. 7.7 The Hon’ble Apex Court in the case of CIT vs. Kanpur Coal Syndicate (1964) 53 ITR 225 also reminded that the Appellate Authority also has co-terminus powers with that of the Income Tax Officer. 7.8 From the judgments referred above, it is clear that the purpose of assessment proceedings before the taxing authorities is to assess correctly the tax liability of an Assessee in accordance with law. No tax can be levied on the principl…

International Commission on Irrigation & Drainage Employees Provident Fund Trust, New Delhi vs. DDIT (E) Trust Circle-2, New Delhi

In the result, both the appeals filed by the Assessee stands allowed for statistical purposes

ITA 703/DEL/2020[2014-15]Status: DisposedITAT Delhi26 Aug 2022AY 2014-15

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

For Appellant: Shri Rahul Khare, Ld. AdvFor Respondent: ShriAnujGarg, Ld. Sr. DR
Section 10Section 10(25)(ii)Section 11Section 12ASection 143(1)Section 143(1)(a)Section 154Section 250

…3(SC) laid down the dictum that the purpose of assessment proceedings before the taxing authorities is to assess correctly the tax liability of an Assessee in accordance with law. 7.7 The Hon’ble Apex Court in the case of CIT vs. Kanpur Coal Syndicate (1964) 53 ITR 225 also reminded that the Appellate Authority also has co-terminus powers with that of the Income Tax Officer. 7.8 From the judgments referred above, it is clear that the purpose of assessment proceedings before the taxing authorities is to assess correctly the tax liability of an Assessee in accordance with law. No tax can be levied on the principl…

C.N.Babu, Ramanagaram vs. Income Tax Officer Ward-1, Ramanagara

In the result, the appeal of the assessee is partly allowed

ITA 356/BANG/2019[2008-09]Status: DisposedITAT Bangalore16 Aug 2022AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Laxmi Prasad Sahuassessment Year : 2008-09 Shri. C. N. Babu, Vs. Ito, Prop: Hotel Chirag, Ward – 1, B. M. Road, Bidadi, Ramanagara. Ramanagaram Taluk – 562 109. Pan : Ajxpb 4497 N Appellant Respondent Assessee By : Shri. Raghavendra R. Chakravarthy, Ca Revenue By : Shri. K. R. Narayana, Addl. Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 08.08.2022 Date Of Pronouncement : 16.08.2022 O R D E R Per N. V. Vasudevanthis Is An Appeal By The Assessee Against The Order Dated 27.12.2018 Of Cit(A) – 3, Bengaluru, Relating To Assessment Year 2008-09. 2. Ground Nos.1, 11 & 12 Raised By The Assessee Are General In Nature & Does Not Require Any Adjudication. Ground No.2 Raised By The Assessee Reads As Follows:

For Appellant: Shri. Raghavendra R. Chakravarthy, CAFor Respondent: Shri. K. R. Narayana, Addl. CIT(DR)(ITAT), Bengaluru
Section 46ASection 68

…to tax any item of escaped income which comes to his notice in such reassessment. 40. Under the old Income-tax Act, the corresponding provision is section 31. Interpreting that provision, the Supreme Court in CIT v. Page 17 of 22 Kanpur Coal Syndicate [1964] 53 ITR 225 (SC) has held that under section 31(3)(a), in disposing of an appeal, the appellate authority may confirm, reduce, enhance or annul the assessment ; under clause (b), he may set aside the assessment and direct the Income-tax Officer now AO to make a fresh assessment. The appellate authority has, therefore, plenary powers in disposing of an appeal.…

The ITO, Ward-1(2)(3), Ahmedabad vs. Mohammedarif Ibrahimbhai Shaikh, Ahmedabad

ITA 962/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad31 May 2022AY 2014-15

Bench: Shri Pramod M Jagtap & Ms. Madhumita Roy

For Appellant: Shri Vijaykumar Jaiswal, CIT DR &For Respondent: Shri Dushyant Maharshi, A.R
Section 143(3)Section 147

…Taxman.com 459 (Guj.) Dharmamdev Finance Pvt. Limited 43 taxman. Com 395 (Guj.). ACIT vs. Jogindersingh (ITA No. 2942/Delhi/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): I have examined the contents of remand report and the rejoinder filed by the appellant 10.1 The first ground of appellant is against disallowance of the Act stating that the amount of Rs. 4,62,50,000/- paid in cash to various parties is in violation of Section 40A(3)of the IT Act and hence disallowed. The modus operandi of business of the ap…

The ITO, Ward-1(2)(3), Ahmedabad vs. Mohammedarif Ibrahimbhai Shaikh, Ahmedabad

ITA 1115/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad31 May 2022AY 2012-13

Bench: Shri Pramod M Jagtap & Ms. Madhumita Roy

For Appellant: Shri Vijaykumar Jaiswal, CIT DR &For Respondent: Shri Dushyant Maharshi, A.R
Section 143(3)Section 147

…Taxman.com 459 (Guj.) Dharmamdev Finance Pvt. Limited 43 taxman. Com 395 (Guj.). ACIT vs. Jogindersingh (ITA No. 2942/Delhi/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): I have examined the contents of remand report and the rejoinder filed by the appellant 10.1 The first ground of appellant is against disallowance of the Act stating that the amount of Rs. 4,62,50,000/- paid in cash to various parties is in violation of Section 40A(3)of the IT Act and hence disallowed. The modus operandi of business of the ap…

M/S Gods Gift Landmark, Pune vs. Income-Tax Officer, Ward 3(4), Pune

Appeal is partly allowed for statistical purposes in above terms

ITA 600/PUN/2021[2015-16]Status: DisposedITAT Pune30 May 2022AY 2015-16

Bench: Shri S.S.Godara

Section 143(3)Section 145(3)Section 43CSection 50C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.600/PUN/2021 "नधा"रण वष" / Assessment Year : 2015-16 M/s. Gods Gift Landmark, ITO, Ward-3(4), Flat No.8, Vimal Vihar, Pune Vs. S.No.98/1, Plot No.27, Right Bhusari Colony, Kothrud, Pune 411 038 PAN : AAKFG4105A (Appellant) (Respondent) Appellant by Shri J.R. Chandekar Respondent by Shri Arvind Desai Date of hearing 26-05-2022 Date of pronouncement 30-05-2022 आदेश / ORDER PER S.S. GODARA, JM : This assessee’s appeal for AY 2015-16 arises against the CIT(A)-3, Pune’s order No. PN/CIT(A)-3…

Dsob Class of 64 Charitable Trust, Delhi vs. DCIT, CPC, Delhi

Appeal of the assessee is allowed in terms stated above

ITA 1417/DEL/2021[2018-19]Status: DisposedITAT Delhi25 May 2022AY 2018-19

Bench: Shri Kul Bharat

Section 11Section 11(1)(a)Section 12ASection 12A(1)(b)Section 143(1)Section 234BSection 250

…iven below: "13. It is undisputed that the power of a CIT(A) is co-terminus with that of the Assessing Officer. In fact, the CIT(A) can do what the Assessing Officer can do and has failed to do as held by the Apex Court in CIT v. Kanpur Coal Syndicate [1964] 53 ITR 225.” Accordingly, during the appellate proceedings, proper opportunity was given to the appellant to furnish submissions. 5.7 In view of the above discussion, Grounds No 1,2 & 3 are DISMISSED. GROUND No.4:- In this ground the appellant has argued that the learned A.O. has erred in levying interest under Section 234B and 234C of the Act. 1. DECISIO…

M/S Kolkata West International City Pvt. Ltd., Howrah vs. DCIT, Cir-11(1) Kolkata, Kolkata

In the result, the appeal of assessee is allowed

ITA 2656/KOL/2019[2009-10]Status: DisposedITAT Kolkata18 May 2022AY 2009-10

Bench: Shri Sanjay Garg & Shri Girish Agrawal]

Section 143(3)Section 263Section 43B

…ppeal, 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 v. Kanpur Coal Syndicate [1964] 53 ITR 225 in which it was held that AAC has plenary powers in disposing off an appeal; that the scope of his power is co-terminus with that of the ITO, that he 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 Apex Court's decisions in the cases of CIT v. Rai Bahadur Hardutroy Mo…

Melongos India Pvt Ltd, Chennai vs. ITO, Corp Ward -4(1), Chennai

In the result, the appeal filed by the assessee is partly allowed

ITA 863/CHNY/2019[2012-13]Status: DisposedITAT Chennai06 May 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri S. Sridhar, Advocate &For Respondent: Shri AR.V. Sreenivasan, Addl.CIT
Section 143(3)Section 2(22)(e)Section 40Section 40A(3)Section 40a

…n between the power to enhance tax on discovery of a new source of income and granting a deduction on the admitted facts supported by the decision of the Apex Court. Relying on certain observations made by the Apex Court in CIT v. Kanpur Coal Syndicate (1964) 53 ITR 225 (SC), the Apex Court held that powers of the first appellate authority are coterminous with those of the assessing officer and the first appellate authority is vested with all the wide powers, which the subordinate authority may have in the matter. In Daluram's case (supra), the decisions of Kanpur Coal's case (supra) and Jute Corporation's case (…

ACIT, Circle- 2(1), Cuttack vs. K P Prime Assets (P) Ltd., Cuttack

In the result, the appeal of the assessee and revenue are allowed for statistical purposes

ITA 67/CTK/2020[2014-15]Status: DisposedITAT Cuttack07 Mar 2022AY 2014-15
For Appellant: Shri Mohit Sheth, Advocate

…the facts and circumstances of the case and in law, the CIT (A) erred in granting relief without appreciating that the perverse of the CIT(A) are co-terminus with that of the AO, as held by the Hon'ble Supreme Court in ease of CIT Vs Kanpur Coal Syndicate in 53 ITR 225 (SC). 5. The appellant craves leave to add, alter, amend one or more grounds of appeals before the appeal is heard. 11. Though the revenue has raised five grounds, however, the effective ground is against the deletion of addition of Rs.1,70,41,104/- made for land development expenses, with the allegation that “”Whether on the facts and in the circ…

K.P. Prime Assets Pvt. Ltd., Cuttack vs. ACIT, Circle-2(1), Cuttack

In the result, the appeal of the assessee and revenue are allowed for statistical purposes

ITA 459/CTK/2019[2014-15]Status: DisposedITAT Cuttack07 Mar 2022AY 2014-15
For Appellant: Shri Mohit Sheth, Advocate

…the facts and circumstances of the case and in law, the CIT (A) erred in granting relief without appreciating that the perverse of the CIT(A) are co-terminus with that of the AO, as held by the Hon'ble Supreme Court in ease of CIT Vs Kanpur Coal Syndicate in 53 ITR 225 (SC). 5. The appellant craves leave to add, alter, amend one or more grounds of appeals before the appeal is heard. 11. Though the revenue has raised five grounds, however, the effective ground is against the deletion of addition of Rs.1,70,41,104/- made for land development expenses, with the allegation that “”Whether on the facts and in the circ…

Shri Ramsangbhai Bachubhai Solanki, Ahmedabad vs. ITO, Ward-6(3), Ahmedabad

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

ITA 317/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad02 Mar 2022AY 2011-12

Bench: Shri P.M. Jagtap, Vice- & Shri T.R. Senthil Kumarassessment Years : 2011-12 Shri Ramsangbhai Bachubhai Solanki, Income-Tax Officer, 299, Rajput Vas, Darbar Vas, Vs Ward 7(3), Rethal, Tal: Sanand, Ahmedabad Dist. Ahmedabad- 382210 Pan : Bwgps 3056 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : None Revenue By : Shri V.K. Singh, Sr Dr सुनवाई क" तार"ख/Date Of Hearing : 24/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 02/03/2022 आदेश/O R D E R Per P.M. Jagtap, Vice-:

For Appellant: NoneFor Respondent: Shri V.K. Singh, Sr DR
Section 142(1)Section 143(2)Section 144

…n.com 459 (Guj.) - Dharmamdev Finance Pvt Limited 43 taxman.com 395 (Guj.). - ACIT Vs Jogindersingh (ITA No. 2942/DELHI/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 appellant has submitted that the funds in A.Y.2011-12 have came largely through banking channel i.e. A/c No.16771530000018 of HDFC Sanand, therefore, it was incumbent upon the undersigned to inquire about entries in the Sanand, HDFC Bank account. The ratio in the case of Jute Corporation of India Ltd. - 187 ITR 688 is applied. Hence the…

Tolani Shipping Co. P. Ltd., Mumbai vs. ACIT, CC- 17&18, Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1729/MUM/2020[2007-08]Status: DisposedITAT Mumbai05 Jan 2022AY 2007-08

Bench: Shri Om Prakash Kant & Shri Amarjit Singhassessment Year: 2007-08 Tolani Shipping Co. P. Ltd., Asst. Commissioner Of Income - Flat No. 10-A, Bakhtawar Tax, Building, R.P. Goenka Marg, Cen. Circle 17 & 18, Mumbai - 400021 Vs. Room No. 573, Aayakar Pan: Aaact4127C Bhavan, M.K. Road, Mumbai - 400020 (Appellant) (Respondent) Assessee By : Shri Satyaprakash Singh (Ar) Revenue By : Shri B.K. Bagchi (Dr) Date Of Hearing : 02/12/2021 Date Of Pronouncement: 05/01/2022

For Appellant: Shri Satyaprakash Singh (AR)For Respondent: Shri B.K. Bagchi (DR)
Section 115JSection 14A

…ainst the Order giving effect to CIT(A)‟s Order on the ground that the same do not emerge from the Order giving effect to CIT(A)‟s Order. ((i) National Thermal Power Company Limited v CIT (1998) 2 229 ITR (383 (SC) (ii) CIT vs. Kanpur Cool | Syndicate (1 964) 53 ITR 225 (SC) (iii) Prithvi Brokers and Shareholders P.Ltd. 349 ITR 336 . (Bom) &) Circular No. 14 (XI-35) of 1955 dated : April 11, 1955). 3. The Learned CIT(A) erred in stating that the addition made w/s.115JB had attained finality and the same cannot be adjudicated in the proceedings before the e CIT(A) overlooking that as per original Assessment Order…

Barclays Bank Plc, Mumbai vs. CIT (International Taxation)-Range-1, Mumbai

In the result, the appeal by the assessee stands partly allowed

ITA 827/MUM/2021[2013-14]Status: DisposedITAT Mumbai03 Jan 2022AY 2013-14

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 143(3)Section 144C(13)Section 263Section 37

…not dealt with the CIT(A) cannot be treated as merged in the appellate order. 9. It is submitted that the powers of the DRP are analogous to the CIT(A). Just as the CIT(A) can do what an Assessing Officer can do and the CIT(A) has power of enhancement (refer 53 ITR 225(SC)), similarly the DRP has similar powers u/s 144C (8) (refer Delphi-TVS Diesel Systems Limited [TS-927-HC202 l(MAD)]). 10. If the Apex Court has held that scope of powers of CIT u/s 263 extends to all matters not touched by CIT(A), the scope in respect of order passed u/s 143(3) r.w.s. 144C as per directions of the DRP cannot be any different. 1…

Assistant Commissioner of Income Tax, Cental Circle -2(2), Nagpur vs. Shri Narendra Maganmal Kothari, Nagpur

In the result, this appeal of the revenue is dismissed

ITA 332/NAG/2019[2015-16]Status: DisposedITAT Nagpur20 Dec 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri O.P. Kant, Am

For Appellant: Shri Hitesh P Shah (CA)For Respondent: Shri Pradeep Hedaoo (CIT-DR)
Section 139(1)Section 143(3)Section 153ASection 276C

…usiness of the assessee. 2. On the facts and circumstances of the case, the ld. CIT(A) erred in holding that the document B/4 is not verified by the AO failing to appreciate that ld. CIT(A) possesses the power coterminous with AOP as per Kanpur Coal Syndicate 53 ITR 225 (SC) and she could verify the document independently, instead of outright deleting the addition. 3. On the facts and circumstances of the case, it is urged to set aside the matter to the file of AO for adequate enquiry relying on the decision of the Hon’ble Ahmadabad Tribunal in the case of M/s Omnilens Pvt. Ltd. in ITA No. 2818/Ahd/2017 dated 16/…

Assistant Commissioner of Income Tax, Cental Circle -2(2), Nagpur vs. Shri Narendra Maganmal Kothari, Nagpur

In the result, this appeal of the revenue is dismissed

ITA 331/NAG/2019[2014-15]Status: DisposedITAT Nagpur20 Dec 2021AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri O.P. Kant, Am

For Appellant: Shri Hitesh P Shah (CA)For Respondent: Shri Pradeep Hedaoo (CIT-DR)
Section 139(1)Section 143(3)Section 153ASection 276C

…usiness of the assessee. 2. On the facts and circumstances of the case, the ld. CIT(A) erred in holding that the document B/4 is not verified by the AO failing to appreciate that ld. CIT(A) possesses the power coterminous with AOP as per Kanpur Coal Syndicate 53 ITR 225 (SC) and she could verify the document independently, instead of outright deleting the addition. 3. On the facts and circumstances of the case, it is urged to set aside the matter to the file of AO for adequate enquiry relying on the decision of the Hon’ble Ahmadabad Tribunal in the case of M/s Omnilens Pvt. Ltd. in ITA No. 2818/Ahd/2017 dated 16/…

Assistant Commissioner of Income Tax, Cental Circle -2(2), Nagpur vs. Shri Narendra Maganmal Kothari, Nagpur

In the result, this appeal of the revenue is dismissed

ITA 329/NAG/2019[2012-13]Status: DisposedITAT Nagpur20 Dec 2021AY 2012-13

Bench: Shri Sandeep Gosain, Jm & Shri O.P. Kant, Am

For Appellant: Shri Hitesh P Shah (CA)For Respondent: Shri Pradeep Hedaoo (CIT-DR)
Section 139(1)Section 143(3)Section 153ASection 276C

…usiness of the assessee. 2. On the facts and circumstances of the case, the ld. CIT(A) erred in holding that the document B/4 is not verified by the AO failing to appreciate that ld. CIT(A) possesses the power coterminous with AOP as per Kanpur Coal Syndicate 53 ITR 225 (SC) and she could verify the document independently, instead of outright deleting the addition. 3. On the facts and circumstances of the case, it is urged to set aside the matter to the file of AO for adequate enquiry relying on the decision of the Hon’ble Ahmadabad Tribunal in the case of M/s Omnilens Pvt. Ltd. in ITA No. 2818/Ahd/2017 dated 16/…

Assistant Commissioner of Income Tax, Cental Circle -2(2), Nagpur vs. Shri Narendra Maganmal Kothari, Nagpur

In the result, this appeal of the revenue is dismissed

ITA 328/NAG/2019[2011-12]Status: DisposedITAT Nagpur20 Dec 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri O.P. Kant, Am

For Appellant: Shri Hitesh P Shah (CA)For Respondent: Shri Pradeep Hedaoo (CIT-DR)
Section 139(1)Section 143(3)Section 153ASection 276C

…usiness of the assessee. 2. On the facts and circumstances of the case, the ld. CIT(A) erred in holding that the document B/4 is not verified by the AO failing to appreciate that ld. CIT(A) possesses the power coterminous with AOP as per Kanpur Coal Syndicate 53 ITR 225 (SC) and she could verify the document independently, instead of outright deleting the addition. 3. On the facts and circumstances of the case, it is urged to set aside the matter to the file of AO for adequate enquiry relying on the decision of the Hon’ble Ahmadabad Tribunal in the case of M/s Omnilens Pvt. Ltd. in ITA No. 2818/Ahd/2017 dated 16/…

Assistant Commissioner of Income Tax, Cental Circle -2(2), Nagpur vs. Shri Narendra Maganmal Kothari, Nagpur

In the result, this appeal of the revenue is dismissed

ITA 327/NAG/2019[2010-11]Status: DisposedITAT Nagpur20 Dec 2021AY 2010-11

Bench: Shri Sandeep Gosain, Jm & Shri O.P. Kant, Am

For Appellant: Shri Hitesh P Shah (CA)For Respondent: Shri Pradeep Hedaoo (CIT-DR)
Section 139(1)Section 143(3)Section 153ASection 276C

…usiness of the assessee. 2. On the facts and circumstances of the case, the ld. CIT(A) erred in holding that the document B/4 is not verified by the AO failing to appreciate that ld. CIT(A) possesses the power coterminous with AOP as per Kanpur Coal Syndicate 53 ITR 225 (SC) and she could verify the document independently, instead of outright deleting the addition. 3. On the facts and circumstances of the case, it is urged to set aside the matter to the file of AO for adequate enquiry relying on the decision of the Hon’ble Ahmadabad Tribunal in the case of M/s Omnilens Pvt. Ltd. in ITA No. 2818/Ahd/2017 dated 16/…