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 367,154 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

Pankaj Sharma, New Delhi vs. DCIT, Ghaziabad

ITA 2540/DEL/2016[2011-12]Status: DisposedITAT Delhi04 Jun 2019AY 2011-12

Bench: Shri K.N. Chary & Shri Anadee Nath Misshra

For Appellant: Shri Kapil Goel, AdvFor Respondent: Smt. Naina Soin Kapil, Sr. DR
Section 271B

…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 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 vs. Rai Bahadur Hardut…

Pankaj Sharma, New Delhi vs. DCIT, Ghaziabad

ITA 2538/DEL/2016[2010-11]Status: DisposedITAT Delhi04 Jun 2019AY 2010-11

Bench: Shri K.N. Chary & Shri Anadee Nath Misshra

For Appellant: Shri Kapil Goel, AdvFor Respondent: Smt. Naina Soin Kapil, Sr. DR
Section 271B

…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 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 vs. Rai Bahadur Hardut…

Vishnu Bhagwan, New Delhi vs. DCIT, Ghaziabad

ITA 2535/DEL/2016[2011-12]Status: DisposedITAT Delhi04 Jun 2019AY 2011-12

Bench: Shri K.N. Chary & Shri Anadee Nath Misshra

For Appellant: Shri Kapil Goel, AdvFor Respondent: Smt. Naina Soin Kapil, Sr. DR
Section 271B

…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 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 vs. Rai Bahadur Hardut…

Vishnu Bhagwan, New Delhi vs. DCIT, Ghaziabad

ITA 2533/DEL/2016[2010-11]Status: DisposedITAT Delhi04 Jun 2019AY 2010-11

Bench: Shri K.N. Chary & Shri Anadee Nath Misshra

For Appellant: Shri Kapil Goel, AdvFor Respondent: Smt. Naina Soin Kapil, Sr. DR
Section 271B

…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 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 vs. Rai Bahadur Hardut…

Vishnu Bhagwan, New Delhi vs. DCIT, Ghaziabad

ITA 2531/DEL/2016[2009-10]Status: DisposedITAT Delhi04 Jun 2019AY 2009-10

Bench: Shri K.N. Chary & Shri Anadee Nath Misshra

For Appellant: Shri Kapil Goel, AdvFor Respondent: Smt. Naina Soin Kapil, Sr. DR
Section 271B

…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 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 vs. Rai Bahadur Hardut…

Smt.Jalaja Nair, Trivandrum vs. The ADIT(Inv), Trivandrum

ITA 44/COCH/2019[2007-08]Status: DisposedITAT Cochin22 May 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153CSection 254

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos.42, 43 & 44 /Coch/2019 Assessment Years : 2004-05, 2005-06 & 2007-08) Smt. Jalaja Nair, Vs. The Asst. Commissioner of Amrutha Nagar, Income-tax (Inv. Circle), Central Kaimanam, Circle-2, Trivandrum Trivandrum [PAN: ANBPJ 8795P] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri T.M. Sreedharan, Sr. Adv. Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 13/05/2019 Date of pronouncement 22/05/2019 O R D E R Per CHANDRA POOJARI, AM: These three appeals are direc…

Smt.Jalaja Nair, Trivandrum vs. The ADIT(Inv), Trivandrum

ITA 43/COCH/2019[2005-06]Status: DisposedITAT Cochin22 May 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153CSection 254

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos.42, 43 & 44 /Coch/2019 Assessment Years : 2004-05, 2005-06 & 2007-08) Smt. Jalaja Nair, Vs. The Asst. Commissioner of Amrutha Nagar, Income-tax (Inv. Circle), Central Kaimanam, Circle-2, Trivandrum Trivandrum [PAN: ANBPJ 8795P] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri T.M. Sreedharan, Sr. Adv. Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 13/05/2019 Date of pronouncement 22/05/2019 O R D E R Per CHANDRA POOJARI, AM: These three appeals are direc…

Smt.Jalaja Nair, Trivandrum vs. The ADIT(Inv), Trivandrum

ITA 42/COCH/2019[2004-5]Status: DisposedITAT Cochin22 May 2019

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153CSection 254

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos.42, 43 & 44 /Coch/2019 Assessment Years : 2004-05, 2005-06 & 2007-08) Smt. Jalaja Nair, Vs. The Asst. Commissioner of Amrutha Nagar, Income-tax (Inv. Circle), Central Kaimanam, Circle-2, Trivandrum Trivandrum [PAN: ANBPJ 8795P] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri T.M. Sreedharan, Sr. Adv. Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 13/05/2019 Date of pronouncement 22/05/2019 O R D E R Per CHANDRA POOJARI, AM: These three appeals are direc…

Jindal Steel & Power Ltd., New Delhi vs. ACIT, Hisar

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

ITA 893/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Apr 2019AY 2009-10

Bench: Sh. Bhavnesh Saini & Sh. N. S. Sainiita No. 893/Del/2014 : Asstt. Year : 2009-10 Jindal Steel & Power Ltd., Vs Asstt. Commissioner Of Jindal Centre, 12, Bhikaji Cama Income Tax, Hisar Circle, Place, New Delhi-110066 Hisar (Appellant) (Respondent) Pan No. Aaacj7079D Assessee By : Sh. Salil Kapoor, Adv., Sh. Sumit Lal Chandani, Adv., Ms. Ananya Kapoor, Adv. & Ms. Pallavi Saigal, Adv. Revenue By : Sh. Sanjay I. Bara, Cit Dr Date Of Hearing :05.03.2019 Date Of Pronouncement : 29.04.2019 Order Per N. S. Saini: This Is An Appeal Filed By The Assessee Against The Order Of Assessing Officer U/S 143(3)/144C(13) Of The Income Tax Act, 1961 Dated 29.10.2018 For Assessment Years 2013-14

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. Sanjay I. Bara, CIT DR
Section 143(3)Section 144CSection 80Section 80I

…that where a claim for special deduction 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 v. Kanpur Coal Syndicate [1964] 53 ITR 225 (SC), it was held by the Supreme Court that the powers of the CIT(A) sitting in appeal over an assessment were plenary and co-terminus 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…

DCIT, Cir-11(1), Kolkata vs. M/S. Emami Biotech Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 1915/KOL/2017[2011-12]Status: DisposedITAT Kolkata29 Mar 2019AY 2011-12

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri S.S. Viswanethra Ravi

…the following judicial pronouncements:- “2.1. In Jute Corporation of India Ltd. - vs. - CIT (1991) 187 ITR 688 (SC)- three judge bench of the Apex Court relied upon the earlier three judge bench decision in the case of CIT -vs.- Kanpur Coal Syndicate (1964) 53 ITR 225 (SC) (in the context of Section 31(3)(a) of the 1922 Act which corresponds to Sec. 251(1)(a) of the 1961 Act), where it has been held that the appellate commissioner has plenary power in disposing off an appeal. The Apex Court in Jute Corporation (Supra), based on the above, further held, in the context of section 251(1)(a) of the 1961 Act, that…

Shri Dr. Liyakat Ali Kapadiya, Ujjain vs. Assistant Commissioner of Income Tax 2 (1), Ujjain

The appeal of the assessee is allowed for statistical

ITA 668/IND/2017[2013-14]Status: DisposedITAT Indore25 Mar 2019AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Borada.Y. 2013-14

Section 50CSection 50C(3)

…cer either himself or direct the Assessing Officer to do so in terms of Section 250(4) of the Act” and Hon’ble Court holding in favour of the assessee taking support from the view taken by Hon’ble Apex court in the case of CIT Vs Kanpur Coals Syndicate (1964) 53 ITR 225 wherein the Hon’ble Apex Court held that “it is undisputed that the power of CIT (Appeals) is co terminus with that of Assessment Officer, in fact the CIT (Appeals) can do what the Assessing Officer can do”. 8 Dr. Liyakat Ali Kapadia ITA 668 of 2017 10. Similar view was also taken by the Hon'ble High of Gujarat in the case of CIT Vs Ahmedabad Pr…

Income Tax Officer, Ward-2, Beawar vs. Shri Man Mohan Mittal, Beawar

In the result, the cross objection so raised by the assessee is rejected

ITA 764/JPR/2018[2014-15]Status: DisposedITAT Jaipur28 Feb 2019AY 2014-15
For Appellant: Shri Vinod Gupta (C.A.)For Respondent: Shri J.C. Kulhari (JCIT) fu/kZkfjrh dh vksj ls@
Section 143(3)Section 144Section 145(3)Section 40A(3)

…8.2015) has held that : “Thus, the powers of the CIT(A) are wide enough to protect the interest of the Revenue as can be observed by the powers of enhancement in the proposition of Hon'ble High Court in the judgment in the case of CIT vs Kanpur Col Syndicate 53 ITR 225 (S.C.) wherein speaking for the Apex court, their lordships held that while an appeal by the assessee the CIT(A) have coterminous powers with the Assessing Officer and he 11 ITA No. 764/JP/2018 & CO No. 24/JP/2018 ITO vs. Shri Man Mohan Mittal can do what the Assessing Officer can do and direct the Assessing OFFOFFICER Officer to do what he has…

DCIT, Circle-2 (1)(2), Ahmedabad vs. M/S. Jagson Colorchem Ltd., Ahmedabad

In the result, both the appeals of the revenue and the cross objection of the assessee are dismissed

ITA 112/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad08 Feb 2019AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Madhumita Royआयकर अपील सं. Ita No.112/Ahd/2017 With Co No. 32/Ahd/2017 "नधा"रण वष" /Asstt. Years: 2013-14

For Appellant: Shri Lalit P. Jain, Sr. D.RFor Respondent: Shri Karan Shah, A.R
Section 195Section 37Section 37(1)Section 40

…269 whereby it has been held that the powers of the first appellate authority are very wide and coterminous with those of the Assessing Officer and what AO can do he can do and what AO face to do that also he can do. - CIT Vs. Khanpur Cool Synthicate (1964) 53 ITR 225 (SC) whereby it has been held that Section 250(4) empowers the CIT(A) to make further inquiries on its own or to direct the A.O. to make further inquiry and to report him. - CIT Vs. K. Ravindranathan Nair (2003) 131 Taxman 743 (Ker.) whereby it has been held that the CIT(A) was not justified in rejecting the admission of confirmatory letters stra…

Sh. Swati Pawa, New Delhi vs. DCIT, New Delhi

In the result, Assessee’s appeal is treated as partly allowed for statistical

ITA 3098/DEL/2016[2011-12]Status: DisposedITAT Delhi06 Feb 2019AY 2011-12

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Shailesh Gupta, CAFor Respondent: Shri S.S. Rana, CIT(DR)
Section 143(3)Section 153ASection 250(6)Section 251(1)(c)

…Fit for Publication ITA No.- 3098/Del/2016. (AM) (JM) Swati Pawa. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘G’: NEW DELHI) BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 3098/Del/2016 (Assessment Year: 2011-12) Ms. Swati Pawa, Vs. DCIT, D- 842, 2nd Floor, Central Circle-9, New Friends Colony, New Delhi. New Delhi-110065. PAN No: AFKPP3086Q APPELLANT RESPONDENT Assessee by : Shri Shailesh Gupta, CA Revenue by : Shri S.S. Rana, CIT(DR) ORDER PER ANADEE NATH MISSHRA, AM This appeal by Assessee is filed against the order of the Learned C…

M/S. Pgs Premiere Conferencing Private Limited, Bengaluru vs. Income Tax Officer, Ward-5(1)(3), Bengaluru

In the result, Assessee’s appeal for asst

ITA 2804/BANG/2017[2013-14]Status: DisposedITAT Bangalore05 Feb 2019AY 2013-14

Bench: Shri A.K Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri P.C Khincha, C.AFor Respondent: Shri C.H Sundar Rao, CIT
Section 194JSection 251(1)(a)Section 254(1)Section 31(3)(a)Section 40a

…e leave to the assessee to urge grounds not set forth in the memorandum of appeal, and in deciding the appeal the Tribunal is not restricted to the grounds set forth in the memorandum of appeal or taken by leave of the Tribunal." CIT Vs. Kanpur Coal Syndicate 53 ITR 225 (SC) In this decision, a three member bench of the Hon'ble Apex Court while discussing the scope of section 31(3)(a) of the Indian Income-tax Act, 1922, which is almost identical to section 251(1)(a) of the Act, observed as under: "The Appellate Assistant Commissioner has, therefore, plenary powers in disposing of an appeal. The scope of his power…

The Income Tax Officer, Amritsar vs. Sh. Shiv Raj Singh Bawa, Amritsar

In the result, the Revenue’s appeal is allowed and the assessee’s CO, dismissed

ITA 407/ASR/2016[2012-13]Status: DisposedITAT Amritsar30 Jan 2019AY 2012-13

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 407/Asr/2016 Assessment Year: 2012-13

For Appellant: Sh. Charan Dass (D.R.)For Respondent: Sh. Tarun Bansal (Adv.)
Section 143(3)Section 40A(3)

…) Rules, 1963), even as rules 11 and 27 of the said (AY 2012-13) ITO v. Shiv Raj Singh Bawa Rules, as clarified in Hukumchand Mills. Ltd. v. CIT [1969] 63 ITR 232 (SC), are not exhaustive of the powers of the tribunal. In CIT v. Kanpur Coal Syndicate [1964] 53 ITR 225 (SC), it was held that the tribunal had ample power to set aside the assessment made on an ‘Association of Persons’ and to direct the ITO to assess the members individually, or to direct the amendment of the assessment already made on the members. That is, there is no bar for directing an assessment in a different status. We, therefore, consider t…

ACIT, New Delhi vs. M/S. Parnav Vikas India Ltd., New Delhi

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

ITA 877/DEL/2015[2011-12]Status: DisposedITAT Delhi16 Jan 2019AY 2011-12

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2011-12 Acit, Vs. M/S. Parnav Vikas India Circle-20(1), New Delhi Ltd., 12-A, Shivaji Marg, New Delhi Pan :Aaacp1537C (Appellant) (Respondent) Appellant By Shri Manoj Kumar Mahar, Sr.Dr Respondent By Shri K. Sampath, Adv. & Shri V. Rajkumar, Adv.

Section 143(2)Section 143(3)Section 36Section 36(1)(iii)

…of the assessment, except the power to tackle new sources of income not considered by the AO, and can do what the AO can do and can direct the AO to do what he has failed to do, as held by the Supreme Court in the case of CIT vs. Kanpur Coal Syndicate (1964) 53 ITR 225 (SC) but in this case, the CIT(A) did not exercise this right. This power, which is recognized in sub-s. (4) of s. 250, has to be exercised by the CIT(A) and there should be material on record to show that he, while disposing of the appeal, had directed further enquiry and called for the confirmation letters from the assessee even in respect of re…

Ashish Dham, Delhi vs. DCIT, New Delhi

In the result, Assessee’s appeal is treated as partly allowed for statistical

ITA 1953/DEL/2016[2011-12]Status: DisposedITAT Delhi04 Jan 2019AY 2011-12

Bench: Shri H.S. Sidhu & Shri Anadee Nath Misshra

For Appellant: NoneFor Respondent: Shri Sridhar Dora, Sr. DR
Section 143(3)Section 24Section 250Section 69

…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 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 vs. Rai Bahadur Har…

ACIT, New Delhi vs. M/S. Housing & Urban Development Corporation Ltd., New Delhi

In the result, Assessee’s appeal vide ITA No

ITA 6151/DEL/2014[2007-08]Status: DisposedITAT Delhi21 Dec 2018AY 2007-08

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Sh. Gagan Kumar, Adv. &For Respondent: Sh. K.J. Singh, CIT (DR)
Section 143(3)Section 14ASection 263

…rification; but also, he failed to cause this verification to be done by the AO. It is well-settled that powers of Ld. CIT(A) are co-terminus with powers of the AO. Useful reference may be made to order of Apex Court decision in CIT v/s Kanpur Coal Syndicate 53 ITR 225 (SC) 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. The Ld. CIT(A), having noticed lack of proper verification at the end of the AO, should have ensured that effective v…

M/S. Housing & Urban Development Corporation Ltd. (Hudco), New Delhi vs. DCIT, New Delhi

In the result, Assessee’s appeal vide ITA No

ITA 5705/DEL/2014[2007-08]Status: DisposedITAT Delhi21 Dec 2018AY 2007-08

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Sh. Gagan Kumar, Adv. &For Respondent: Sh. K.J. Singh, CIT (DR)
Section 143(3)Section 14ASection 263

…rification; but also, he failed to cause this verification to be done by the AO. It is well-settled that powers of Ld. CIT(A) are co-terminus with powers of the AO. Useful reference may be made to order of Apex Court decision in CIT v/s Kanpur Coal Syndicate 53 ITR 225 (SC) 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. The Ld. CIT(A), having noticed lack of proper verification at the end of the AO, should have ensured that effective v…