How many judgments cite CIT v. Kanpur Coal Syndicate?

359 judgments on BharatTax cite CIT v. Kanpur Coal Syndicate (53 ITR 225), spanning 2011 to 2026.

Which sections of the Income Tax Act does CIT v. Kanpur Coal Syndicate come up under?

It is most often cited in judgments turning on Section 143(3), Section 148, Section 153A, Section 153C, Section 147, Section 132.

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 148 Section 153A Section 153C Section 147 Section 132 Section 153D Section 142(1)

Read the full judgment

Issues it is cited on

section 31(3)section 274(2)section 245ha casus omissus section 153(a)section 115ja section 144ba section 31 section 245 section 144a section 246 section 158bc

Judgments citing CIT v. Kanpur Coal Syndicate

Aravali Infrabuild Private Limited, Delhi vs. ACIT Central Circle-13, Delhi

In the result, all the three appeals filed by the assessee stand dismissed

ITA 1326/DEL/2023[2012-13]Status: DisposedITAT Delhi06 Nov 2024AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S., Judicialmember

For Appellant: NoneFor Respondent: Shri Javed Akhtar, CIT DR

Section 132Section 143(2)Section 153CSection 153DSection 37

…atter considered by the AO and determined in the course of assessment. In other words, the powers of the CIT(A) is coterminous with that of the AO. He can do whatever the AO can do and can direct the AO to do what he failed to do. Refer: Kanvur Coal Syndicate 53 ITR 225 (SC). In view of this, the Courts have taken a view that there is no reason to justify the curtailment of powers of the CIT(A) to entertain additional grounds of appeal raised by the Assessee in seeking modification of the assessment order passed by the AO. Jute Corp. of India Ltd. 187 ITR 688 (SC) National Thermal Power Co, Ltd. 229 ITR 383 (SC),…

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

Accordingly, the grounds raised by the Revenue are dismissed

ITA 330/NAG/2019[2013-14]Status: DisposedITAT Nagpur25 Oct 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Hitesh P. ShahFor Respondent: Shri Sandipkumar Salunke

Section 133(6)Section 68

…usiness of the assessee. ii. 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 AO as per Kanpur Coal Syndicate 53 ITR 225(SC) and she could verify the document independently, instead of outright deleting the addition. iii. 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 Omni lens Pvt Ltd in ITA No. 2818/Ahd/2017 dated 16.…