CIT v. New India Assurance Company Ltd.

234 ITR 663High Court1998#5140 most cited

What is CIT v. New India Assurance Company Ltd. authority for?

A cross objection filed by an assessee against an order of the CIT(A) can be considered as an appeal by the assessee.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2024.

Also referred to as

CIT v. Purbanchal Paribaban Gosthi · 234 ITR 663 · cross objection · appeal · CIT(A) order · assessee appeal

Issues it is cited on

section 199cost of improvementinterest on securitiesmere change of opinionsection 44asection 30section 44section 10(38)section 44abagricultural incomechange of opinioncross objection

Judgments citing CIT v. New India Assurance Company Ltd.

JCIT, New Delhi vs. M/S Surya Vinayak Industries Ltd. Amalgamated Company of Amalgamating Company M/S. Rim Zim Valley Products Pvt. Ltd., New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 3167/DEL/2011[2003-04]Status: DisposedITAT Delhi06 Oct 2015AY 2003-04

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…o difference in so far as raising additional ground is concerned-to be taken in the appeal or in the cross- objection. In this regard he cited following decisions.- CIT Vs. New India Assurance Company Ltd 141 ITR 367 (Bom.) CIT Vs. Purvanchal Baribahan Goshti 234 ITR 663 (Cal.) 4.1 The Ld. AR submitted further that when question of law arises even though the same was not raised before the authorities below and for the first time it was raised before the Tribunal, the Tribunal is empowered and have jurisdictional to examine the same. In support, he placed reliance on the following decisions:- NTPC Ltd. Vs. CIT 229…

JCIT, New Delhi vs. M/S Surya Vinyak Industries Ltd., New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 3162/DEL/2011[2007-08]Status: DisposedITAT Delhi06 Oct 2015AY 2007-08

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…o difference in so far as raising additional ground is concerned-to be taken in the appeal or in the cross- objection. In this regard he cited following decisions.- CIT Vs. New India Assurance Company Ltd 141 ITR 367 (Bom.) CIT Vs. Purvanchal Baribahan Goshti 234 ITR 663 (Cal.) 4.1 The Ld. AR submitted further that when question of law arises even though the same was not raised before the authorities below and for the first time it was raised before the Tribunal, the Tribunal is empowered and have jurisdictional to examine the same. In support, he placed reliance on the following decisions:- NTPC Ltd. Vs. CIT 229…

JCIT, New Delhi vs. M/S Surya Vinyak Industries Ltd., New Delhi

In the result, appeals of the department are dismissed and the Cross Objections of the assessee’s are allowed as indicated above

ITA 3158/DEL/2011[2001-02]Status: DisposedITAT Delhi06 Oct 2015AY 2001-02

Bench: Sh. N. K. Saini, Am & Sh. A. T. Varkey, Jm

Section 132Section 153A

…o difference in so far as raising additional ground is concerned-to be taken in the appeal or in the cross- objection. In this regard he cited following decisions.- CIT Vs. New India Assurance Company Ltd 141 ITR 367 (Bom.) CIT Vs. Purvanchal Baribahan Goshti 234 ITR 663 (Cal.) 4.1 The Ld. AR submitted further that when question of law arises even though the same was not raised before the authorities below and for the first time it was raised before the Tribunal, the Tribunal is empowered and have jurisdictional to examine the same. In support, he placed reliance on the following decisions:- NTPC Ltd. Vs. CIT 229…