CIT v. Nirbheram Daluram

DCIT, Circle-13(1), New Delhi vs. Janpath Ventures Pvt.Ltd., New Delhi

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

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

…er in CIT(A). Alongside the appellate powers conferred, the scope of power of CIT(A) being co-terminus with that of Assessing Officer, he can do what the AO can do and also direct him to do what he has failed to do as held in CIT vs. Nirbheram Daluram, (1997) 224 ITR 610 (SC). The CIT(A) thus ought to have exercised his power judicially and ought to have made I.T.A. No. 9015/Del/2019 14 requisite inquiries on the pertinent points. Transaction through banking channel alone is not sufficient to establish creditworthiness as observed in CIT Vs. Jansampark Advertising and Marketing. Pvt. Ltd. (2015) 56 taxman.com 2…

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

In the result, the appeal of the assessee is allowed

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)

…which was not before him in appeal is shrouded in controversy. In CIT vs. Union Tyres (1999) 240 ITR 556 (Del), the Hon’ble Delhi High Court considered the relevant decisions including the decision of Hon’ble Supreme Court in CIT vs. Nirbheram Daluram (1997) 224 ITR 610 (SC) where the Hon’ble Supreme Court reiterated the powers of Ld. CIT(A) “co-terminus with Page 11 of 13 ITA No.- 3032/Del/2022 Prashant Pitti that that of the Ld. AO” so that “the Ld. CIT(A) can do what the Ld. AO can do and can also direct him to do what he failed to do”, a proposition laid down by the Hon’ble Supreme Court in the case of Kanp…

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

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)

…rity is vested with all the plenary powers which the subordinate authority may have in the matter. 11. A question regarding powers of the first Appellate Authority came up for consideration before the Supreme Court recently in CIT Vs. Nirbheram Daluram (1997) 224 ITR 610. Following their earlier decisions in Kanpur Coal Syndicate and Jute Corporation of India's cases (supra) though their Lordships reiterated that the appellate powers conferred on the Appellate Commissioner under Section 251 could not be confined to the matter which had been considered by the ITO, as the Appellate Commissioner is vested with all t…

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

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)

…rity is vested with all the plenary powers which the subordinate authority may have in the matter. 11. A question regarding powers of the first Appellate Authority came up for consideration before the Supreme Court recently in CIT Vs. Nirbheram Daluram (1997) 224 ITR 610. Following their earlier decisions in Kanpur Coal Syndicate and Jute Corporation of India's cases (supra) though their Lordships reiterated that the appellate powers conferred on the Appellate Commissioner under Section 251 could not be confined to the matter which had been considered by the ITO, as the Appellate Commissioner is vested with all t…

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

In the result, appeal of the assessee is allowed

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

…in an appeal under section 31 of the 1922 Act, to enhance the assessment.” 25. Rebutting to the contentions of the ld. counsel for the assessee, the ld. DR placed strong reliance on the decision of the Hon'ble Supreme Court in the case of Nirbehram Deluram 224 ITR 610 and pointed out that the Hon'ble Supreme Court has held that the Hon'ble High Court was in error in holding that the appellate power conferred on AAC u/s 251 of the Act was confined to the matter which had been considered by the ITO and that the AAC has exceeded jurisdiction in making addition of Rs. 2,30,000/- on the basis of 10 other items of…

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

In the result, appeal of the assessee is allowed

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

…in an appeal under section 31 of the 1922 Act, to enhance the assessment.” 25. Rebutting to the contentions of the ld. counsel for the assessee, the ld. DR placed strong reliance on the decision of the Hon'ble Supreme Court in the case of Nirbehram Deluram 224 ITR 610 and pointed out that the Hon'ble Supreme Court has held that the Hon'ble High Court was in error in holding that the appellate power conferred on AAC u/s 251 of the Act was confined to the matter which had been considered by the ITO and that the AAC has exceeded jurisdiction in making addition of Rs. 2,30,000/- on the basis of 10 other items of…

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

In the result, appeal of the assessee is allowed

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

…in an appeal under section 31 of the 1922 Act, to enhance the assessment.” 25. Rebutting to the contentions of the ld. counsel for the assessee, the ld. DR placed strong reliance on the decision of the Hon'ble Supreme Court in the case of Nirbehram Deluram 224 ITR 610 and pointed out that the Hon'ble Supreme Court has held that the Hon'ble High Court was in error in holding that the appellate power conferred on AAC u/s 251 of the Act was confined to the matter which had been considered by the ITO and that the AAC has exceeded jurisdiction in making addition of Rs. 2,30,000/- on the basis of 10 other items of…

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

In the result, appeal of the assessee is allowed

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

…in an appeal under section 31 of the 1922 Act, to enhance the assessment.” 25. Rebutting to the contentions of the ld. counsel for the assessee, the ld. DR placed strong reliance on the decision of the Hon'ble Supreme Court in the case of Nirbehram Deluram 224 ITR 610 and pointed out that the Hon'ble Supreme Court has held that the Hon'ble High Court was in error in holding that the appellate power conferred on AAC u/s 251 of the Act was confined to the matter which had been considered by the ITO and that the AAC has exceeded jurisdiction in making addition of Rs. 2,30,000/- on the basis of 10 other items of…

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

In the result, appeal of the assessee is allowed

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

…in an appeal under section 31 of the 1922 Act, to enhance the assessment.” 25. Rebutting to the contentions of the ld. counsel for the assessee, the ld. DR placed strong reliance on the decision of the Hon'ble Supreme Court in the case of Nirbehram Deluram 224 ITR 610 and pointed out that the Hon'ble Supreme Court has held that the Hon'ble High Court was in error in holding that the appellate power conferred on AAC u/s 251 of the Act was confined to the matter which had been considered by the ITO and that the AAC has exceeded jurisdiction in making addition of Rs. 2,30,000/- on the basis of 10 other items of…

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

In the result, appeal of the assessee is allowed

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

…in an appeal under section 31 of the 1922 Act, to enhance the assessment.” 25. Rebutting to the contentions of the ld. counsel for the assessee, the ld. DR placed strong reliance on the decision of the Hon'ble Supreme Court in the case of Nirbehram Deluram 224 ITR 610 and pointed out that the Hon'ble Supreme Court has held that the Hon'ble High Court was in error in holding that the appellate power conferred on AAC u/s 251 of the Act was confined to the matter which had been considered by the ITO and that the AAC has exceeded jurisdiction in making addition of Rs. 2,30,000/- on the basis of 10 other items of…

Taiyab Chaudhary S/O Yakub Chaudhary, Baghpat vs. ITO, Ghaziabad

In the result the appeal of the assessee in ITA No

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

…wer to assess the source of income, which had not been taken into consideration by the assessing officer. It is to be noted that strong reliance was placed by learned counsel for the revenue on the decision of the Apex Court in CIT v. Nirbheram Daluram (1997) 224 ITR 610. It was submitted that a different view was expressed about the scope and ambit of the power of the first appellate authority vis-a-vis the sources considered by the assessing officer and even if the action of the first appellate authority related to a new source of income not considered by the assessing officer, it was not impermissible. It is t…

ACIT, Circle- 4(1), Gurgaon vs. Lemon Tree Land and Developers Pvt. Ltd., New Delhi

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

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

…wer to assess the source of income, which had not been taken into consideration by the assessing officer. It is to be noted that strong reliance was placed by learned counsel for the revenue on the decision of the Apex Court in CIT v. Nirbheram Daluram (1997) 224 ITR 610. It was submitted that a different view was expressed about the scope and ambit of the power of the first appellate authority vis-a-vis the sources considered by the assessing officer and even if the action of the first appellate authority related to a new source of income not considered by the assessing officer, it was not impermissible. It is…

Lemon Tree Land and Developers Pvt. Ltd., New Delhi vs. DCIT, Circle- 2, Gurgaon

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

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

…wer to assess the source of income, which had not been taken into consideration by the assessing officer. It is to be noted that strong reliance was placed by learned counsel for the revenue on the decision of the Apex Court in CIT v. Nirbheram Daluram (1997) 224 ITR 610. It was submitted that a different view was expressed about the scope and ambit of the power of the first appellate authority vis-a-vis the sources considered by the assessing officer and even if the action of the first appellate authority related to a new source of income not considered by the assessing officer, it was not impermissible. It is…