CIT v. Kanpur Coal Syndicate (SC)

53 ITR 229Supreme Court of India#18044 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2021.

Judgments citing CIT v. Kanpur Coal Syndicate (SC)

The United Provinces Sugar Company Ltd., Kolkata vs. ITO, Ward - 12(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 1956/KOL/2018[2013-14]Status: DisposedITAT Kolkata01 Apr 2021AY 2013-14

Section 115JSection 143(3)Section 250

…Act. For the proposition that he had powers of enhancement on this issue, he relied on the decision of the Hon’ble Supreme Court in the case of lied on the decision of the Hon’ble Supreme Court in the case of CIT vs. Kanpur Coal CIT vs. Kanpur Coal Syndicate [53 ITR 229 (SC)] Syndicate [53 ITR 229 (SC)]. He held that the certificate issue by the chartered . He held that the certificate issue by the chartered accountant that in absence of positive in absence of positive Gross Total Income and Total Income Gross Total Income and Total Income, MAT provisions are not applicable, is contrary to law. On the contention…

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)

…irm/reduce/enhance or annulment of assessment. It was submitted that time and again, various Courts have held that powers of CIT(A) are co-terminous with the powers of AO. Reliance is placed on following case laws: a. CIT, U.P. vs Kanpur Coal Syndicate, (SC) 53 ITR 229: “However, the Hon’ble Supreme Court, held in the favour of the assessee as under: “….If an appeal lies, s. 31 of the Act describes the powers of the Appellate Assistant Commissioner in such an appeal. Under s. 31 (3) (a) in disposing of such an appeal the Appellate Assistant Commissioner may, in the, case of an order of assessment, confirm, red…

Smt Arti Sharma, Gurgaon vs. ITO, Gurgaon

In the result, the appeal of the assessee is dismissed

ITA 1682/DEL/2017[2010-11]Status: DisposedITAT Delhi20 Sept 2018AY 2010-11

Bench: Sh. Amit Shukla & Sh. O.P. Kantassessment Year: 2010-11 Smt. Arti Sharma, Vs. Income Tax Officer, C/O- Kunal Aggarwal & Ward-3(3), Gurgaon Associates, 2Nd Floor Jmd Megapolis, Sector-48, Sohna Road, Gurgaon Pan :Bexps5432Q (Appellant) (Respondent)

Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 154Section 68

…nt material on record. It is settled law that the CIT(A) is having plenary powers in disposing of an appeal in the scope of his power as coterminous with that of the Assessing Officer. The Hon’ble Supreme Court in the case of CIT Vs Kanpur Coal Syndicate (SC) 53 ITR 229 has observed as under: “The next question is whether the said option is given only to the ITO and is denied to the AAC and the Appellate Tribunal. Under the Act the ITO, after following the procedure prescribed, makes an assessment under s. 23 of the Act. Doubtless in making an assessment at the first instance he has to exercise the option whethe…

Asia Sugar Industries Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is dismissed

ITA 1809/DEL/2015[2011-12]Status: DisposedITAT Delhi20 Sept 2018AY 2011-12

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2011-12 M/S. Asia Sugar Industries Vs. Acit, Pvt. Ltd., Central Circle-5, New Delhi 6-B, Jor Bagh Lane, New Delhi Pan :Aaaca2286D (Appellant) (Respondent)

Section 132Section 142(1)Section 143(2)Section 143(3)Section 251(2)Section 69A

…ion 251(2) is concerned, it is settled law that the CIT(A) is having plenary powers in disposing of an appeal in the scope of his power, coterminous with that of the Assessing Officer. The Hon’ble Supreme Court in the case of CIT Vs Kanpur Coal Syndicate (SC) 53 ITR 229 has observed as under: “7. The next question is whether the said option is given only to the ITO and is denied to the AAC and the Appellate Tribunal. Under the Act the ITO, after following the procedure prescribed, makes an assessment under s. 23 of the Act. Doubtless in making an assessment at the first instance he has to exercise the option whe…

Mumbai Metroplitan Region Development Authority, Mumbai vs. DIT (E), Mumbai

In the result, appeal of the assessee is allowed

ITA 3690/MUM/2014[2009-10]Status: DisposedITAT Mumbai06 Apr 2017AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Mumbai Metropolitan Vs. Director Of Income Tax Region Development (Exemptions), Mumbai Authority, Plot No. C-14 & 15, Bandra Kurla Complex, Bandra (East), Mumbai – 400 051 Pan/Gir No. Aaatm7106R Appellant) .. Respondent)

Section 11Section 12ASection 2(15)Section 263

…o an addition in respect of a new source of income. In CIT v. Nirbheram Daluram,224 ITR 610 (SC), the Apex Court relied upon the three judges Bench decisions in the cases of Jute Corporation of India v . CIT, 187 ITR 688 (SC) and CIT v. Kanpur Coal Syndicate, 53 ITR 229 (SC) to hold that the CIT(A) (or AAC as in that case) has plenary powers in disposing of an appeal. The scope of his power is coterminous with that of the Assessing Officer. He can do what the Income-tax Officer can do and can also direct him to do what he has failed to do. 18.2 The ratio of the decision in the case of Nirbheram Daluram should pre…