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 367,164 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 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

Ankur Nahar, Bhilwara vs. CIT/ ITO, Ward-2, Bhilwara

In the result, the appeal of the assessee bearing no

ITA 174/JODH/2022[2019-20]Status: DisposedITAT Jodhpur06 Dec 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 174/Jodh/2022 Assessment Year: 2019-20

Section 139(1)Section 143(1)Section 154Section 250Section 32Section 36(1)Section 44A

…preciation Rs. 2,37,270/-APB page-7.The ld. CIT(A) had not rectified the assessee’s return on basis of the order of Goetz (India) Ltd. vs. CIT (2006) 284 ITR 323 (SC). The ld. CIT(A) respectfully relied on the order of the CIT vs. Kanpur Coal Syndicate (1964) 53 ITR 225 (SC), while dealing the issue of I.T.A. No. 174/Jodh/2022 6 Assessment Year: 2019-20 powers of the first appellate authority was as laid down the principle of law that the CIT(A) has plenary powers in disposing of appeal and the scope of his power is co- terminus with that the ld. AO and therefore, the CIT can do what the AO can do and also di…

Deputy Commissioner of Income-Tax, Central Circle, Ballari vs. Shri. Sripal Devichand Jain, Kalaburagi

In the result, the appeal by the revenue is dismissed and CO by the assessee is partly allowed

ITA 73/BANG/2023[2021-2022]Status: DisposedITAT Bangalore28 Nov 2023AY 2021-2022

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2021-22

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Nischal B., Addl.CIT(DR)(ITAT), Bengaluru

Section 69A

…) is plenary and is co-terminus with that of the AO in as much as the CIT(A) can do what AO can do and also what the AO failed to do. The appellant places reliance on the decision of the Hon’ble Supreme Court in the case of CIT v. Kanpur Coal Syndicate (1964) 53 ITR 225 (SC) and Jute Corporation of India Ltd. v. CIT (1991) 187 ITR 688 (SC). z) Without prejudice, the assessee submits that the revenue has not brought anything on record to state that the estimation of the sales done by the CIT(A) is not sustainable. aa) In view of the above, the assessee submits that the question of the evidence produced before the…

M/S Alpha Reality, Chennai vs. ACIT Non Corporate Circle 3, Chennai

The appeal stands partly allowed in terms of our above order

ITA 1706/CHNY/2018[2014-15]Status: DisposedITAT Chennai01 Nov 2023AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1706/Chny/2018 (िनधा"रण वष" / Assessment Year: 2014-15) M/S. Alpha Reality Acit No.1-A, 4Th Floor, Jhava Plaza, Non-Corporate Circle-3, बनाम/ Vs. Nungambakkam High Road, Chennai Nungambakkam, Chennai-600 034. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aajfa-8210-B (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri N. Arjunraj (Ca)- Ld.Ar !"थ"कीओरसे/Respondent By : Shri P. Sajit Kumar (Jcit)-Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 18-10-2023 घोषणाकीतारीख /Date Of Pronouncement : 01-11-2023 आदेश / O R D E R

For Appellant: Shri N. Arjunraj (CA)- Ld.ARFor Respondent: Shri P. Sajit Kumar (JCIT)-Ld. Sr. DR

Section 143(3)Section 68

…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, 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 Nirbheram Daluram's case (supra), the decisions of Kanpur Coal Syndicate's case (supra) and Jute Corpn…

Trishul Buildtech Infrastruture (P) Ltd., Bangalore vs. JCIT, Bangalore

ITA 1367/BANG/2013[2007-08]Status: DisposedITAT Bangalore26 Oct 2023AY 2007-08

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri A. Shankar, Senior CounselFor Respondent: Dr. G. Manoj Kumar, D.R

Section 132Section 153ASection 153CSection 292Section 69C

…CIT(A) ought to have appreciated the same and not held that the assessment order passed in the name of the erstwhile partnership firm is valid. He placed reliance on the decision of the Hon’ble Supreme Court in the case of CIT v. Kanpur Coal Syndicate (1964) 53 ITR 225 (SC) wherein it held that the CIT(A)’s power are co-terminus with that of the AO and that the CIT(A) can do what the AO can do and also direct the AO to do what the AO failed to do. r) He also drew our attention stating that even the jurisdictional notice issued under section 143(2) dated 09.08.2011 for the impugned assessment years is in the name…

Trishul Buildtech Infrastructure (P) Ltd., Bangalore vs. JCIT, Bangalore

ITA 1363/BANG/2013[2005-06]Status: DisposedITAT Bangalore26 Oct 2023AY 2005-06

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri A. Shankar, Senior CounselFor Respondent: Dr. G. Manoj Kumar, D.R

Section 132Section 153ASection 153CSection 292Section 69C

Trishul Buildtech Infrastructure (P) Ltd., Bangalore vs. JCIT, Bangalore

ITA 1362/BANG/2013[2004-05]Status: DisposedITAT Bangalore26 Oct 2023AY 2004-05

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri A. Shankar, Senior CounselFor Respondent: Dr. G. Manoj Kumar, D.R

Section 132Section 153ASection 153CSection 292Section 69C

I.T.O vs. M/S Kumar Construcltion

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

ITA 10/PAT/2015[2009-10]Status: DisposedITAT Patna17 Oct 2023AY 2009-10

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 142(1)Section 143(2)Section 271(1)(b)Section 40A(3)

…risdiction to invoke, for the first time provisions of rule 33 of the Indian Income-tax Rules, 1922, for the purpose of computing the income of a nonresident even if the ITO had not done so in the assessment proceedings. In CIT v. Kanpur Coal Syndicate [1964] 53 ITR 225 , a three- judge Bench of this Court discussed the scope of section 31(3)(a ) of the 1922 Act, which 8 Assessment Year: 2009-2010 M/s. Kumar Construction is almost identical to section 251(1)(a) of the 1961 Act. The Court held as under: "...If an appeal lies, section 31 of the Act describes the powers of the Appellate Assistant Commissioner in s…

DCIT, Circle-1(1)-Exemption, New Delhi vs. Hamdard Laboratories (India), New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1311/DEL/2022[2016-17]Status: DisposedITAT Delhi27 Sept 2023AY 2016-17

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2016-17

For Appellant: Shri R.M. Mehta, CAFor Respondent: Shri T James Singson, CIT, DR

Section 10Section 11Section 12ASection 13(2)Section 13(2)(b)Section 13(3)Section 143(3)Section 250

…made by the assessee not in his return but in the course of the assessment proceedings and the AO failed to consider the same, it was open to the appellate authority to entertain the claim. The Hon'ble Apex Court in the case of CIT Vs. Kanpur Coal Syndicate (53 ITR 225) observed that the power 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 and in our view, the CIT(A) indeed has powers to examine the assessee's claim on merits by virtue of Sec. 250(5), In that case, the c…

DCIT, Central Circle-28, New Delhi vs. Goel Exim India Pvt. Ltd., Delhi

ITA 1592/DEL/2021[2016-2017]Status: DisposedITAT Delhi22 Sept 2023AY 2016-2017

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmadcit, Vs. M/S. Goel Exim India Pvt. Ltd. 2606/4, 1St Floor, Solitaire Plaza, Central Circle-28, New Delhi Gurudwara Road Karol Bagh, Delhi-110005 Pan : Aaccg1799B (Appellant) (Respondent) M/S. Goel Exim India Pvt. Vs. Acit, Ltd.2606/4, Central Circle-28, 1St Floor, Solitaire Plaza, New Delhi Gurudwara Road Karol Bagh, Delhi-110005 Pan : Aaccg1799B (Appellant) (Respondent)

Section 142(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER DCIT, Vs. M/s. Goel Exim India Pvt. Ltd. 2606/4, 1st Floor, Solitaire Plaza, Central Circle-28, New Delhi Gurudwara Road Karol Bagh, Delhi-110005 PAN : AACCG1799B (APPELLANT) (RESPONDENT) M/s. Goel Exim India Pvt. Vs. ACIT, Ltd.2606/4, Central Circle-28, 1st Floor, Solitaire Plaza, New Delhi Gurudwara Road Karol Bagh, Delhi-110005 PAN : AACCG1799B (APPELLANT) (RESPONDENT) Appellant by Sh. Nirbhay Mehta, Adv. Revenue by Sh. Vivek Vardhan, Sr. DR Date of he…

Goel Exim India Private Limited, New Delhi vs. ACIT, Central Circle-28, New Delhi

ITA 1201/DEL/2021[2016-17]Status: DisposedITAT Delhi22 Sept 2023AY 2016-17

Section 142(1)Section 143(3)

Shri Amrik Singh, Amritsar vs. Income Tax Officer Ward-4 (1), Amritsar

In the result, the appeal of the assessee bearing ITA No

ITA 170/ASR/2023[2012-13]Status: DisposedITAT Amritsar13 Sept 2023AY 2012-13

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

Section 144Section 147Section 250Section 36Section 36(1)(iii)

…nvited our attention about power of ld. CIT(A) which is mentioned in the CIT(A)’s order. The relevant parts of the CIT(A) page 17 & 18 are reproduced as below: “POWERS OF CIT(A) 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." I.T.A. No. 170/Asr/2023 7 Assessment Year: 2012-13 The Hon'ble High Court of Karnataka in the case of CIT vs. K. S. Dattatreya [2011] 197 taxman 151 has held t…

ACIT, Circle-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4973/DEL/2018[2009-10]Status: DisposedITAT Delhi08 Aug 2023AY 2009-10

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv

Section 143(3)Section 147Section 148

…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-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4972/DEL/2018[2011-12]Status: DisposedITAT Delhi08 Aug 2023AY 2011-12

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv

Section 143(3)Section 147Section 148

…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-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4971/DEL/2018[2010-11]Status: DisposedITAT Delhi08 Aug 2023AY 2010-11

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv

Section 143(3)Section 147Section 148

…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-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4970/DEL/2018[2008-09]Status: DisposedITAT Delhi08 Aug 2023AY 2008-09

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv

Section 143(3)Section 147Section 148

…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-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4969/DEL/2018[2007-08]Status: DisposedITAT Delhi08 Aug 2023AY 2007-08

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv

Section 143(3)Section 147Section 148

…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-18(2), Noida vs. Noida Toll Bridge Co. Ltd., Noida

In the result, appeal of the assessee is allowed

ITA 4968/DEL/2018[2006-07]Status: DisposedITAT Delhi08 Aug 2023AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv

Section 143(3)Section 147Section 148

…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…

M/S Wevin Private Limited, Bangalore vs. Pr. Commissioner of Income-Tax, Circle-7(1)(1), Bangalore

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

ITA 367/BANG/2023[2011-12]Status: DisposedITAT Bangalore02 Aug 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2011-12

For Appellant: Shri L. Bharath, A.RFor Respondent: Shri V. Parithivel, D.R

Section 201Section 250Section 254

…s before the ld. AO, which could be easily verified at his end, so as to entertain the assessee’s claim. For this proposition, he relied on the following judgements: a) Pruthvi Brokers (23 taxmann.com 23) by Hon’ble Bombay High Court b) Kanpur Coal Syndicate (53 ITR 225) by Hon’ble Supreme Court c) National Thermal Power (229 ITR 383) by Hon’ble Supreme Court d) Motor Industries Company (229 ITR 137) by Hon’ble Karnataka High Court. 3.1 Further, he relied on the judgement of Hon’ble Supreme Court in the case of Jute Corporation of India (187 ITR 688) and also judgement of Hon’ble Supreme Court in the case of Goet…

DCIT, Ncc 7(1), Chennai vs. Raju Saravanan, Chennai

In the result, the appeal of the Revenue is dismissed

ITA 272/CHNY/2021[2017-18]Status: DisposedITAT Chennai28 Jun 2023AY 2017-18

Bench: Shri Manjunatha. G & Shri Manomohan Dasआयकर अपील सं./Ita No.272/Chny/2021 िनधा'रण वष' /Assessment Year: 2017-18 The Dy. Commissioner Of Shri Raju Saravanan, Income Tax, No.8, G-3 Santham Apts., Thamarai Nagar, 2Nd Street, Non Corporate Circle-7(1), Vs. Chennai. Thirumullaivoyal, Chennai – 600 062. [Pan: Bbcps-8286-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ) की ओर से/ Assessee By : Shri G. Baskar, Advocate & Shri I. Dinesh, Advocate +,थ) की ओर से /Revenue By : Shri Arv Sreenivasan, Addl. Cit : 08.06.2023 सुनवाई क" तारीख/Date Of Hearing घोषणा क" तारीख /Date Of Pronouncement : 28.06.2023 आदेश / O R D E R Per Manomohan Das, J.M: This Appeal Filed By The Revenue Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals), Chennai [Cit(A) Dated 18-09-2020 & Pertains To Assessment Year (Ay) 2017-18. The Revenue Has Raised The Following Ground Of Appeal:- “The Learned Cit-A Has Erred In Not Providing An Opportunity To The Ao Under Rule 46A As New Evidence Was Submitted By The Assessee During The Course Of The Appellate Proceedings.” :- 2 -: 2. The Brief Facts Of The Case Are That The Assessee Is An Individual

For Appellant: Shri G. Baskar, Advocate &For Respondent: Shri ARV Sreenivasan, Addl. CIT

Section 133ASection 142(1)Section 143(2)Section 143(3)

…T(A) himself has examined the relevant materials, because the Ld. AO did not consider the said materials during the assessment proceeding. The Ld. CIT(A) was empowered to call for the materials and examined the same. In CIT v. Kanpur Coal Syndicate (1964) 53 ITR 225 (SC), wherein it was held that the AAC (now CIT[Appeals]) has plenary powers in disposing of an appeal. The scope of his power is co- terminus with that of the ITO. Therefore, we have no alternative but to :- 8 -: confirm the decision of the Ld. CIT(A) and decide the appeal against the Revenue. 10. In the result, the appeal of the Revenue is di…

M/S. Practo Technologies Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(3), Bangalore

In the result, the appeal by the assessee is allowed

ITA 154/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Jun 2023AY 2017-18

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: S/Shri Dhanesh Bafna & Ali Asgar Rampurawala, CAFor Respondent: Shri Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru

Section 143(3)Section 144C(13)Section 92D

…ve additional grounds are already before the lower authorities and does not require any fresh enquiry. He relied on the following decisions and prayed for admission of additional grounds:- • CIT v. S Nelliappan, 66 ITR 722 (SC) • CIT v. Kanpur Coal Syndicate, 53 ITR 225 (SC) • Jute Corporation of India Ltd., 187 ITR 688 (SC) • Ahmedabad Electricity Co. Ltd. and Godavari Sugar Mills Ltd. v. CIT, 199 ITR 351 (Bom) • New India Industries Ltd., 207 ITR 1010 (Guj) • National Thermal Power Co. Ltd. v. CIT, 229 ITR 383 (SC) • Ashok Vardhan Birla v. CWT, 208 ITR 958 (Bom) • Controller of Estate Duty v. R. Brahadeeswaran,…