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.

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 225)

M/S. Paul Resorts & Hotels Pvt Ltd, Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 839/BANG/2023[2012-13]Status: DisposedITAT Bangalore24 Jul 2024AY 2012-13

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…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 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…

M/S. Paul Resorts & Hotels Pvt. Ltd., Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(1), Bangalore

In the result, appeals of the assessee in ITA No

ITA 838/BANG/2023[2011-12]Status: DisposedITAT Bangalore24 Jul 2024AY 2011-12

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…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 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…

Asst. Commissioner of Income Tax, Vijayawada vs. Fysolate Technologies, Vijayawada

In the result, appeal of the Revenue is dismissed

ITA 182/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam15 Jul 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.182/Viz/2023 (िनधा"रण वष" / Assessment Year : 2017-18) Assistant Commissioner Of Vs. Fysolate Technologies, Income Tax, Vijayawada. Vijawayada. Pan: Aacff5633L (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri Mithilesh Sannareddy ""याथ" क" ओर से / Revenue By : Dr. Satyasai Rath, Cit-Dr सुनवाई क" तारीख / Date Of Hearing : 16/04/2024 घोषणा क" तारीख/Date Of : 15/07/2024 Pronouncement O R D E R

For Appellant: Sri Mithilesh SannareddyFor Respondent: Dr. Satyasai Rath, CIT-DR

Section 10ASection 143(2)Section 143(3)Section 92C

…not call for a remand report unless otherwise there is any further examination required by the Ld. AO. On this ground, the Ld. AR relied on the following case laws: 1. Judgment of the Hon’ble Supreme Court in the case of CIT vs. Kanpur Coal Syndicate [1964] 53 ITR 225 (SC) 2. Jute Corporation of India Ld vs. CIT and Anr. Civil Appeal No. 1935 of 1981, dated 4/9/1990. 3. Income Tax Officer, TDS vs. Tata Teleservices Ltd [2022] 134 taxmann.com 323 (Delhi – Trib.) 4. DCIT vs. M/s. Flextronics Software Systems Ltd in ITA No. 2881/Del/2011, dated 23/04/2021. 5. CIT vs. Suretech Hospital and Research Centre [2007] 29…

Parry Infrastructure Co P Ltd., Chennai vs. DCIT Corporate Circle 5(1), Chennai

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

ITA 1653/CHNY/2019[2013-14]Status: DisposedITAT Chennai03 Jul 2024AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Philip George, AdvocateFor Respondent: Shri Nilay Baran Som, CIT-DR

Section 143(2)Section 143(3)Section 14A

…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 (…

Jaipur Jewellery Show, Jaipur vs. ACIT-DCIT Circle (Exemp.), Jaipur

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

ITA 164/JPR/2024[2012-13]Status: DisposedITAT Jaipur10 Jun 2024AY 2012-13

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Rajeev Sogani, CAFor Respondent: Shri Rajesh Kumar Meena, Addl. CIT-DR

Section 11Section 12ASection 143(3)Section 250Section 264

…erous occasions. 31. In the case of Jute Corporation of India Ltd. v. Commissioner of Income- tax and another reported in 187 ITR 688 the Supreme Court noted with approval observation of the Court in the case of CIT v. Kanpur Coal Syndicate reported in [1964] 53 ITR 225 (SC) to the effect that " The Appellate Assistant Commissioner, therefore, has plenary powers in disposing of appeal. The scope of his power is co-terminus with that of the Income Tax Officer. He can do what the Income Tax Officer can do and also direct him to do what he has failed to do." It was observed that there was no reason why the appellate…

M/S Ganesh Builders, Panchkula vs. DCIT, CC-1, Chandigarh

In the result, the respective appeals and stay applications are disposed off in light of aforesaid directions

ITA 452/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR &

Section 132Section 153ASection 153CSection 153DSection 251Section 251(1)Section 271

…Act to consider new source of income which was not dealt by the AO in the assessment order. It is further, mentioned here that power of the CIT (A) are co- terminus with the AO and it has been held by Hon'ble Supreme Court in the case of Kanpur Coal Syndicate 53 ITR 225 that the Appellate Assistant Commissioner has, therefore, plenary powers in disposing of an appeal, the scope of his power is conterminous with that of the income-tax Officer and he can do what the Income-tax Officer can do and also direct him to do what her has failed to do so. In view of these facts, it is held that there is no merit in the subm…

M/S Luxmi Builders, Chandigarh vs. DCIT, Chandigarh

In the result, the respective appeals and stay applications are disposed off in light of aforesaid directions

ITA 451/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR &

Section 132Section 153ASection 153CSection 153DSection 251Section 251(1)Section 271

…Act to consider new source of income which was not dealt by the AO in the assessment order. It is further, mentioned here that power of the CIT (A) are co- terminus with the AO and it has been held by Hon'ble Supreme Court in the case of Kanpur Coal Syndicate 53 ITR 225 that the Appellate Assistant Commissioner has, therefore, plenary powers in disposing of an appeal, the scope of his power is conterminous with that of the income-tax Officer and he can do what the Income-tax Officer can do and also direct him to do what her has failed to do so. In view of these facts, it is held that there is no merit in the subm…

M/S Satwant Agro Engineers, Bhawanigarh vs. DCIT, Central Circle, Patiala

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

ITA 753/CHANDI/2022[AY 2019-20]Status: DisposedITAT Chandigarh03 May 2024

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Deepak Anand, AdvocateFor Respondent: Shri Dharamvir, JCIT, Sr. DR

Section 115BSection 133ASection 143(2)Section 143(3)Section 68Section 69Section 69A

…n the hands of the firm u/s 68 is justified, POWERS OF CIT(A) The AR has also questioned the powers of CIT(A) to modify the section under which the deemed income is to be assessed. 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." 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 appeals ca…

Karur Vysya Bank Ltd., Karur vs. DCIT Circle 2(1), Trichy

ITA 678/CHNY/2019[2015-16]Status: DisposedITAT Chennai09 Apr 2024AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita Nos.: 677 & 678/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Karur Vysya Bank Ltd, Deputy Commissioner Of Central Office, V. Income Tax, Erode Road, Circle -2(1), Karur – 639 002. Trichy. [Pan: Aaact-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.: 1343 & 1321/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 Deputy Commissioner Of M/S. Karur Vysya Bank Ltd, Income Tax, V. Central Office, Circle -2(1), Erode Road, Trichy. Karur – 639 002. [Pan: Aaact-3373-J (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By : Shri. Anandhan, Ca & Smt. Lalitha, Ca Revenue By : Shri. Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 13.03.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.04.2024 आदेश /O R D E R

For Appellant: Shri. Anandhan, CA and Smt. Lalitha, CAFor Respondent: Shri. Nilay Baran Som, CIT

Section 36(1)(viii)Section 41(1)Section 43B

…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 (…

Karur Vysya Bank Ltd., Karur vs. DCIT Circle 2(1), Trichy

ITA 677/CHNY/2019[2014-15]Status: DisposedITAT Chennai09 Apr 2024AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita Nos.: 677 & 678/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Karur Vysya Bank Ltd, Deputy Commissioner Of Central Office, V. Income Tax, Erode Road, Circle -2(1), Karur – 639 002. Trichy. [Pan: Aaact-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.: 1343 & 1321/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 Deputy Commissioner Of M/S. Karur Vysya Bank Ltd, Income Tax, V. Central Office, Circle -2(1), Erode Road, Trichy. Karur – 639 002. [Pan: Aaact-3373-J (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By : Shri. Anandhan, Ca & Smt. Lalitha, Ca Revenue By : Shri. Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 13.03.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.04.2024 आदेश /O R D E R

For Appellant: Shri. Anandhan, CA and Smt. Lalitha, CAFor Respondent: Shri. Nilay Baran Som, CIT

Section 36(1)(viii)Section 41(1)Section 43B

…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 (…

DCIT Circle 2(1), Trichy vs. The Karur Vysya Bank Ltd., Karur

ITA 1343/CHNY/2019[2014-15]Status: DisposedITAT Chennai09 Apr 2024AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita Nos.: 677 & 678/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Karur Vysya Bank Ltd, Deputy Commissioner Of Central Office, V. Income Tax, Erode Road, Circle -2(1), Karur – 639 002. Trichy. [Pan: Aaact-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.: 1343 & 1321/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 Deputy Commissioner Of M/S. Karur Vysya Bank Ltd, Income Tax, V. Central Office, Circle -2(1), Erode Road, Trichy. Karur – 639 002. [Pan: Aaact-3373-J (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By : Shri. Anandhan, Ca & Smt. Lalitha, Ca Revenue By : Shri. Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 13.03.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.04.2024 आदेश /O R D E R

For Appellant: Shri. Anandhan, CA and Smt. Lalitha, CAFor Respondent: Shri. Nilay Baran Som, CIT

Section 36(1)(viii)Section 41(1)Section 43B

…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 (…

DCIT Circle 2(1), Trichy vs. The Karur Vysya Bank Ltd., Karur

ITA 1321/CHNY/2019[2015-16]Status: DisposedITAT Chennai09 Apr 2024AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita Nos.: 677 & 678/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Karur Vysya Bank Ltd, Deputy Commissioner Of Central Office, V. Income Tax, Erode Road, Circle -2(1), Karur – 639 002. Trichy. [Pan: Aaact-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.: 1343 & 1321/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 Deputy Commissioner Of M/S. Karur Vysya Bank Ltd, Income Tax, V. Central Office, Circle -2(1), Erode Road, Trichy. Karur – 639 002. [Pan: Aaact-3373-J (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By : Shri. Anandhan, Ca & Smt. Lalitha, Ca Revenue By : Shri. Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 13.03.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.04.2024 आदेश /O R D E R

For Appellant: Shri. Anandhan, CA and Smt. Lalitha, CAFor Respondent: Shri. Nilay Baran Som, CIT

Section 36(1)(viii)Section 41(1)Section 43B

…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, CC - I (2), Chennai vs. M/S. Balaji Hotels & Enterprises Ltd., Chennai

In the result, the appeals filed by the Revenue in ITA Nos

ITA 209/CHNY/2020[2010-11]Status: DisposedITAT Chennai23 Feb 2024AY 2010-11

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. Nandakumar, CITFor Respondent: Shri D. Anand, Advocate

Section 139Section 139(5)Section 143(3)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 207, 208 & 209/CHNY/2020 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10 & 2010-11 The Asst. Commissioner of Balaji Hotels & Enterprises Income Tax, Vs. Ltd., Corporate Circle -1(2), No.17/1, Bazullah Road, Chennai. T.Nagar, Chennai -600 017. PAN: AAACB 1445P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri V. Nandak…

ACIT, CC - I (2), Chennai vs. M/S. Balaji Hotels & Enterprises Ltd., Chennai

In the result, the appeals filed by the Revenue in ITA Nos

ITA 208/CHNY/2020[2009-10]Status: DisposedITAT Chennai23 Feb 2024AY 2009-10

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. Nandakumar, CITFor Respondent: Shri D. Anand, Advocate

Section 139Section 139(5)Section 143(3)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 207, 208 & 209/CHNY/2020 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10 & 2010-11 The Asst. Commissioner of Balaji Hotels & Enterprises Income Tax, Vs. Ltd., Corporate Circle -1(2), No.17/1, Bazullah Road, Chennai. T.Nagar, Chennai -600 017. PAN: AAACB 1445P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri V. Nandak…

ACIT, CC - I (2), Chennai vs. M/S. Balaji Hotels & Enterprises Ltd., Chennai

In the result, the appeals filed by the Revenue in ITA Nos

ITA 207/CHNY/2020[2008-09]Status: DisposedITAT Chennai23 Feb 2024AY 2008-09

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. Nandakumar, CITFor Respondent: Shri D. Anand, Advocate

Section 139Section 139(5)Section 143(3)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 207, 208 & 209/CHNY/2020 िनधा"रण वष"/Assessment Years: 2008-09, 2009-10 & 2010-11 The Asst. Commissioner of Balaji Hotels & Enterprises Income Tax, Vs. Ltd., Corporate Circle -1(2), No.17/1, Bazullah Road, Chennai. T.Nagar, Chennai -600 017. PAN: AAACB 1445P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri V. Nandak…

Prashant Pitti, Delhi vs. ACIT, Central Circle-4, Delhi

In the result, the appeal of the assessee is allowed

ITA 3032/DEL/2022[2016-17]Status: DisposedITAT Delhi07 Feb 2024AY 2016-17

Bench: Shri M. Balaganesh & Ms. Astha Chandraasstt. Year 2016-17 Prashant Pitti, Vs. Acit, C-179, Central Circle-4, Vivek Vihar, Delhi. New Delhi-110095. Pan Awxpp4522D (Appellant) (Respondent)

For Appellant: Shri Nirbhay Mehta, Adv. &For Respondent: Shri P N Barnwal, CIT (DR)

Section 131Section 132Section 143(3)Section 153ASection 250Section 251(1)(a)Section 68Section 69A

…the AO. It is mandatory to examine the facts of the case properly and to tax the income under the correct provision of the Act. For this purpose the reliance is hereby placed upon the decision of the Hon'ble Supreme Court in the case of Kanpur Coal Syndicate, 53 ITR 225 (SC). The relevant part of the judgment is reproduced as under: "If an appeal lies, section 31 of the Act describes the powers of the Appellate Assistant Commissioner in such an appeal. Under section 31(3)(a) in disposing of such an appeal the Appellate Assistant Commissioner may, in the case of an order of assessment, confirm, reduce, enhance or…

M/S Rotex Enterprises Private Limited, Vadodara vs. DCIT, Circle-2(1)(2), Vadodara

In the result, the appeal of the assessee is allowed

ITA 2017/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad24 Jan 2024AY 2013-14

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2013-14 M/S.Rotex Enterprises P.Ltd. Vs. Dcit, Cir.2(1)(2) 1St Floor, Radhey Camp Vadodara. 52/A, Akota Vadodara Pan : Aadcr 4420 K

For Appellant: Ms.Saumya Pandey Jain, Sr.DR

Section 144Section 145(3)Section 147Section 250(6)Section 251

…the AO . He can revise every process which led to the ultimate computation or assessment. But this power cannot extend 12 to the Ld.CIT(A) discovering new sources of income. The Hon’ble apex court laid down this law in CIT vs Shapoorji Pallonji Mistry (1962) 53 ITR 225(SC) which was followed by the Hon’ble Bombay High Court in the case of Commissioner of Income Tax vs Union Tyres240 ITR 556(Del) and by the Hon’ble Bombay High Court in the case of CIT vs Scindia Steam Navigation Co. Ltd. (1971) 80 ITR 589 (Bom). In view of the same, we hold, that the disallowance made with respect to the staff welfare expenses an…

The ACIT Central-11, Bhopal vs. M/S Ur Arc P Ltd, Mumbai

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

ITA 177/IND/2023[2018-19]Status: DisposedITAT Indore19 Jan 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit, Circle –Ii M/S. Ur Are Pvt. Ltd. Bhopal 204A, Annapurna Housing Society, Opp. Oshiveera Park Vs. Above Mumbai Darbar, New Link Road Mumbai (Appellant /Revenue ) (Respondent/ Assessee) Pan: Aaacu9550G Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.01.2024 Date Of Pronouncement 19.01.2024

Section 142(1)Section 143(2)Section 143(3)Section 144Section 44ASection 69C

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ACIT, Circle –II M/s. UR Are Pvt. Ltd. Bhopal 204A, Annapurna Housing Society, Opp. Oshiveera park Vs. Above Mumbai Darbar, New Link Road Mumbai (Appellant /Revenue ) (Respondent/ Assessee) PAN: AAACU9550G Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.01.2024 Date of Pronouncement 19.01.2024 O R D E R Per Vijay Pal Rao, JM: This appeal by the Revenue is directed against the order dated 20.02.2023 of Comm…

Tarlochan Singh, Bhawanigarh vs. DCIT, Central Circle, Patiala

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

ITA 754/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh12 Jan 2024AY 2019-20

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Deepak Anand, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr. DR

Section 133Section 133ASection 143(3)Section 14jSection 68Section 69

…being dealt now relates to a proprietorship. POWERS OF CIT(A) The AR has also questioned the powers of CIT(A) to modify the section under which the deemed income is to be assessed. 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." 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 Appeals can…

Dharmendra Vaishnav, Jodhpur vs. ITO, Ward, Phalodi

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

ITA 162/JODH/2022[2017-18]Status: DisposedITAT Jodhpur07 Dec 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Goutam Chand Baid, C.AFor Respondent: Sh. Laxman Singh Gurjar, Sr. DR

Section 246

…ITO in ITA No. 2147/Del/2017 (APB pg. 9 to 17) where it was observed that after considering the statutory provisions of section 246, 246A, 248, 250 and 251 of the Income Tax Act, 1961 and judicial pronouncements in the case of CIT v. Kanpur Coal Syndicate 53 ITR 225 (SC), CIT v. Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 (SC), CIT vs. B.N. Bhattachargee 118 ITR 461 (SC) and CIT vs. Premkumar Arjundas Luthra (HUF) [2016] 240 taxman 133 held that: "(C.2.1) In view of the foregoing, we hold that the Ld. CIT(A) erred in dismissing the appeal of the Assessee in limine for non-prosecution of appeal by as…

CIT v. Kanpur Coal Syndicate

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Judgments citing CIT v. Kanpur Coal Syndicate

M/S. Paul Resorts & Hotels Pvt Ltd, Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(1), Bangalore

M/S. Paul Resorts & Hotels Pvt. Ltd., Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(1), Bangalore

Asst. Commissioner of Income Tax, Vijayawada vs. Fysolate Technologies, Vijayawada

Parry Infrastructure Co P Ltd., Chennai vs. DCIT Corporate Circle 5(1), Chennai

Jaipur Jewellery Show, Jaipur vs. ACIT-DCIT Circle (Exemp.), Jaipur

M/S Ganesh Builders, Panchkula vs. DCIT, CC-1, Chandigarh

M/S Luxmi Builders, Chandigarh vs. DCIT, Chandigarh

M/S Satwant Agro Engineers, Bhawanigarh vs. DCIT, Central Circle, Patiala

Karur Vysya Bank Ltd., Karur vs. DCIT Circle 2(1), Trichy

Karur Vysya Bank Ltd., Karur vs. DCIT Circle 2(1), Trichy

DCIT Circle 2(1), Trichy vs. The Karur Vysya Bank Ltd., Karur

DCIT Circle 2(1), Trichy vs. The Karur Vysya Bank Ltd., Karur

ACIT, CC - I (2), Chennai vs. M/S. Balaji Hotels & Enterprises Ltd., Chennai

ACIT, CC - I (2), Chennai vs. M/S. Balaji Hotels & Enterprises Ltd., Chennai

ACIT, CC - I (2), Chennai vs. M/S. Balaji Hotels & Enterprises Ltd., Chennai

Prashant Pitti, Delhi vs. ACIT, Central Circle-4, Delhi

M/S Rotex Enterprises Private Limited, Vadodara vs. DCIT, Circle-2(1)(2), Vadodara

The ACIT Central-11, Bhopal vs. M/S Ur Arc P Ltd, Mumbai

Tarlochan Singh, Bhawanigarh vs. DCIT, Central Circle, Patiala

Dharmendra Vaishnav, Jodhpur vs. ITO, Ward, Phalodi