CIT v. Nirbheram Daluram

224 ITR 610Supreme Court of India1997#715 most cited

What is CIT v. Nirbheram Daluram authority for?

The appellate authority, while hearing an appeal, possesses all the powers that the original assessing authority had, unless restricted by statute. This means the appellate authority can modify an assessment order on an additional ground not raised before the assessing officer.

141

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Nirbheram Daluram · 224 ITR 610 · powers of CIT(A) · enhancement powers · appellate authority powers · section 251 · assessment order modification · new source of income · judicial restraint

Sections most often in play

Section 143(3)Section 153ASection 69ASection 263Section 147Section 148Section 251Section 132

Issues it is cited on

section 31(3)place of effective managementsection 6(3)section 127(1)section 24(1)legal expensesddtsection 31preponderance of probabilitydumb documentsprincipal officershell company

Judgments citing CIT v. Nirbheram Daluram

Pneumax Pneumatic India P.Ltd, Noida vs. DCIT, Circle-2, Noida

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

ITA 4203/DEL/2018[2013-14]Status: DisposedITAT Delhi26 Nov 2019AY 2013-14

Bench: Shri H.S. Sidhu & Shri O.P. Kantassessment Year: 2013-14

Section 143(3)Section 251(2)Section 271

…n the return of income and thus in view of the following decisions the learned CIT(A) having coterminous of the Assessing Officer, he was justified in enhancing the income : 1. Jute Corporation of India versus CIT 187 ITR 688 (SC) 2. CIT Vs Nirbheram Deluram 224 ITR 610 (SC) 3. CIT Vs Goel Die Cast Ltd 297 ITR 72 ( P & H) 6. On the merit of the case, she submitted that in view of the computation of the cash availability and other documents in respect of opening trade receivables etc. filed by the assessee need verification at the hand of the Assessing Officer and, therefore, the matter may be restored back to t…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 278/GTY/2018[2015-16]Status: DisposedITAT Guwahati13 Sept 2019AY 2015-16

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…e ITO. An appellate authority while hearing an appeal against the order of a sub-ordinate authority has all the powers which the original authority may have in deciding the question before it. The Hon’ble Supreme Court in case of CIT V NirbheramDaluram (1997) 224 ITR 610(SC) Numaligarh Refinery Limited has held that the High Court was in error in holding that the appellate power conferred on the AAC u/s 251 was confined to the matter which had been considered by the ITO. The Apex Court held that the power of the AAC is plenary and co-terminus with the power of the ITO. The Hon’ble Calcutta High Court in case of…

Deputy Commissioner of Income Tax, Circle - 03, Guwahati vs. Numaligarh Refinery Limited, Guwahati

In the result, appeals of the assessee in I

ITA 28/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…e ITO. An appellate authority while hearing an appeal against the order of a sub-ordinate authority has all the powers which the original authority may have in deciding the question before it. The Hon’ble Supreme Court in case of CIT V NirbheramDaluram (1997) 224 ITR 610(SC) Numaligarh Refinery Limited has held that the High Court was in error in holding that the appellate power conferred on the AAC u/s 251 was confined to the matter which had been considered by the ITO. The Apex Court held that the power of the AAC is plenary and co-terminus with the power of the ITO. The Hon’ble Calcutta High Court in case of…

Numaligarh Refinery Limited, Guwahati vs. Deputy Commissioner of Income Tax, Circle - 03, Guwahati

In the result, appeals of the assessee in I

ITA 27/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…e ITO. An appellate authority while hearing an appeal against the order of a sub-ordinate authority has all the powers which the original authority may have in deciding the question before it. The Hon’ble Supreme Court in case of CIT V NirbheramDaluram (1997) 224 ITR 610(SC) Numaligarh Refinery Limited has held that the High Court was in error in holding that the appellate power conferred on the AAC u/s 251 was confined to the matter which had been considered by the ITO. The Apex Court held that the power of the AAC is plenary and co-terminus with the power of the ITO. The Hon’ble Calcutta High Court in case of…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 98/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…e ITO. An appellate authority while hearing an appeal against the order of a sub-ordinate authority has all the powers which the original authority may have in deciding the question before it. The Hon’ble Supreme Court in case of CIT V NirbheramDaluram (1997) 224 ITR 610(SC) Numaligarh Refinery Limited has held that the High Court was in error in holding that the appellate power conferred on the AAC u/s 251 was confined to the matter which had been considered by the ITO. The Apex Court held that the power of the AAC is plenary and co-terminus with the power of the ITO. The Hon’ble Calcutta High Court in case of…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 97/GTY/2016[2011-12]Status: DisposedITAT Guwahati13 Sept 2019AY 2011-12

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…e ITO. An appellate authority while hearing an appeal against the order of a sub-ordinate authority has all the powers which the original authority may have in deciding the question before it. The Hon’ble Supreme Court in case of CIT V NirbheramDaluram (1997) 224 ITR 610(SC) Numaligarh Refinery Limited has held that the High Court was in error in holding that the appellate power conferred on the AAC u/s 251 was confined to the matter which had been considered by the ITO. The Apex Court held that the power of the AAC is plenary and co-terminus with the power of the ITO. The Hon’ble Calcutta High Court in case of…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 90/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…e ITO. An appellate authority while hearing an appeal against the order of a sub-ordinate authority has all the powers which the original authority may have in deciding the question before it. The Hon’ble Supreme Court in case of CIT V NirbheramDaluram (1997) 224 ITR 610(SC) Numaligarh Refinery Limited has held that the High Court was in error in holding that the appellate power conferred on the AAC u/s 251 was confined to the matter which had been considered by the ITO. The Apex Court held that the power of the AAC is plenary and co-terminus with the power of the ITO. The Hon’ble Calcutta High Court in case of…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 89/GTY/2016[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…e ITO. An appellate authority while hearing an appeal against the order of a sub-ordinate authority has all the powers which the original authority may have in deciding the question before it. The Hon’ble Supreme Court in case of CIT V NirbheramDaluram (1997) 224 ITR 610(SC) Numaligarh Refinery Limited has held that the High Court was in error in holding that the appellate power conferred on the AAC u/s 251 was confined to the matter which had been considered by the ITO. The Apex Court held that the power of the AAC is plenary and co-terminus with the power of the ITO. The Hon’ble Calcutta High Court in case of…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 8/GTY/2014[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…e ITO. An appellate authority while hearing an appeal against the order of a sub-ordinate authority has all the powers which the original authority may have in deciding the question before it. The Hon’ble Supreme Court in case of CIT V NirbheramDaluram (1997) 224 ITR 610(SC) Numaligarh Refinery Limited has held that the High Court was in error in holding that the appellate power conferred on the AAC u/s 251 was confined to the matter which had been considered by the ITO. The Apex Court held that the power of the AAC is plenary and co-terminus with the power of the ITO. The Hon’ble Calcutta High Court in case of…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 7/GTY/2014[2009-10]Status: DisposedITAT Guwahati13 Sept 2019AY 2009-10

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…e ITO. An appellate authority while hearing an appeal against the order of a sub-ordinate authority has all the powers which the original authority may have in deciding the question before it. The Hon’ble Supreme Court in case of CIT V NirbheramDaluram (1997) 224 ITR 610(SC) Numaligarh Refinery Limited has held that the High Court was in error in holding that the appellate power conferred on the AAC u/s 251 was confined to the matter which had been considered by the ITO. The Apex Court held that the power of the AAC is plenary and co-terminus with the power of the ITO. The Hon’ble Calcutta High Court in case of…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 5/GTY/2014[2007-08]Status: DisposedITAT Guwahati13 Sept 2019AY 2007-08

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…e ITO. An appellate authority while hearing an appeal against the order of a sub-ordinate authority has all the powers which the original authority may have in deciding the question before it. The Hon’ble Supreme Court in case of CIT V NirbheramDaluram (1997) 224 ITR 610(SC) Numaligarh Refinery Limited has held that the High Court was in error in holding that the appellate power conferred on the AAC u/s 251 was confined to the matter which had been considered by the ITO. The Apex Court held that the power of the AAC is plenary and co-terminus with the power of the ITO. The Hon’ble Calcutta High Court in case of…

M/S. Sava Healthcare Ltd, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

ITA 1067/PUN/2017[2012-13]Status: DisposedITAT Pune27 Jun 2019AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan
Section 143(3)Section 144CSection 144C(8)Section 92C(3)

…evant observations of Hon’ble Delhi High Court at para Nos. 11 to 13 of the order reads as under : ―11. A question regarding powers of the first appellate authority came up for consideration before the Supreme Court recently in CIT v. Nirbheram Daluram [1977] 224 ITR 610/ 91 Taxman 181. Following their earlier decisions in Kanpur Coal Syndicate's case (supra) and Jute Corpn. of India Ltd.'s case (supra) though their Lordships reiterated that the appellate powers conferred on the Commissioner under section 251 could not be confined to the matter which had been considered by the ITO, as the Commissioner is vested w…

M/S. Sava Healthcare Ltd, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

ITA 1066/PUN/2017[2011-12]Status: DisposedITAT Pune27 Jun 2019AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan
Section 143(3)Section 144CSection 144C(8)Section 92C(3)

…evant observations of Hon’ble Delhi High Court at para Nos. 11 to 13 of the order reads as under : ―11. A question regarding powers of the first appellate authority came up for consideration before the Supreme Court recently in CIT v. Nirbheram Daluram [1977] 224 ITR 610/ 91 Taxman 181. Following their earlier decisions in Kanpur Coal Syndicate's case (supra) and Jute Corpn. of India Ltd.'s case (supra) though their Lordships reiterated that the appellate powers conferred on the Commissioner under section 251 could not be confined to the matter which had been considered by the ITO, as the Commissioner is vested w…

M/S. Sava Healthcare Ltd, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

ITA 1065/PUN/2017[2010-11]Status: DisposedITAT Pune27 Jun 2019AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan
Section 143(3)Section 144CSection 144C(8)Section 92C(3)

…evant observations of Hon’ble Delhi High Court at para Nos. 11 to 13 of the order reads as under : ―11. A question regarding powers of the first appellate authority came up for consideration before the Supreme Court recently in CIT v. Nirbheram Daluram [1977] 224 ITR 610/ 91 Taxman 181. Following their earlier decisions in Kanpur Coal Syndicate's case (supra) and Jute Corpn. of India Ltd.'s case (supra) though their Lordships reiterated that the appellate powers conferred on the Commissioner under section 251 could not be confined to the matter which had been considered by the ITO, as the Commissioner is vested w…

M/S. Sava Healthcare Ltd, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

ITA 1064/PUN/2017[2009-10]Status: DisposedITAT Pune27 Jun 2019AY 2009-10

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan
Section 143(3)Section 144CSection 144C(8)Section 92C(3)

…evant observations of Hon’ble Delhi High Court at para Nos. 11 to 13 of the order reads as under : ―11. A question regarding powers of the first appellate authority came up for consideration before the Supreme Court recently in CIT v. Nirbheram Daluram [1977] 224 ITR 610/ 91 Taxman 181. Following their earlier decisions in Kanpur Coal Syndicate's case (supra) and Jute Corpn. of India Ltd.'s case (supra) though their Lordships reiterated that the appellate powers conferred on the Commissioner under section 251 could not be confined to the matter which had been considered by the ITO, as the Commissioner is vested w…

M/S. Sava Healthcare Ltd, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

ITA 1063/PUN/2017[2008-09]Status: DisposedITAT Pune27 Jun 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan
Section 143(3)Section 144CSection 144C(8)Section 92C(3)

…evant observations of Hon’ble Delhi High Court at para Nos. 11 to 13 of the order reads as under : ―11. A question regarding powers of the first appellate authority came up for consideration before the Supreme Court recently in CIT v. Nirbheram Daluram [1977] 224 ITR 610/ 91 Taxman 181. Following their earlier decisions in Kanpur Coal Syndicate's case (supra) and Jute Corpn. of India Ltd.'s case (supra) though their Lordships reiterated that the appellate powers conferred on the Commissioner under section 251 could not be confined to the matter which had been considered by the ITO, as the Commissioner is vested w…

M/S. Sava Healthcare Ltd, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

ITA 1062/PUN/2017[2007-08]Status: DisposedITAT Pune27 Jun 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan
Section 143(3)Section 144CSection 144C(8)Section 92C(3)

…evant observations of Hon’ble Delhi High Court at para Nos. 11 to 13 of the order reads as under : ―11. A question regarding powers of the first appellate authority came up for consideration before the Supreme Court recently in CIT v. Nirbheram Daluram [1977] 224 ITR 610/ 91 Taxman 181. Following their earlier decisions in Kanpur Coal Syndicate's case (supra) and Jute Corpn. of India Ltd.'s case (supra) though their Lordships reiterated that the appellate powers conferred on the Commissioner under section 251 could not be confined to the matter which had been considered by the ITO, as the Commissioner is vested w…

DCIT, Cir-11(1), Kolkata vs. M/S. Emami Biotech Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 1915/KOL/2017[2011-12]Status: DisposedITAT Kolkata29 Mar 2019AY 2011-12

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri S.S. Viswanethra Ravi

…ven if not raised before the ITO. According to the Apex Court, no exception could be taken to this view as the Act does not place any restriction or limitation on the exercise of appellate power. Similar views have been held in CIT v. Nirbheram Daluram [1997] 224 ITR 610 (SC). 2.2 In Addl. CIT -VS.- Gurjarqravures P. Ltd. (1978) 111 ITR 1 (SC). a two judge bench of the Apex Court had taken a different view holding that, In absence of any claim made by the assessee before the A.O., he is not entitled to raise the claim before the appellate commissioner, when no material were on record. However, the three judge be…

Vikas Globalone Ltd., New Delhi vs. DCIT, Circle- 26(2), New Delhi

In the result, appeal of Assessee is partly allowed

ITA 2498/DEL/2018[2012-13]Status: DisposedITAT Delhi08 Mar 2019AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri Piyush KamalFor Respondent: Shri S.S. Rana, CIT-D.R
Section 115JSection 37Section 80I

…ion by the assessing officer from the point of view of taxability and that the Appellate Assistant Commissioner had no power to assess a source of income, which had not been taken into consideration by the assessing officer. In CIT v. Nirbheram Daluram (1997) 224 ITR 610 it was observed by the Apex Court that the appellate powers conferred on the first appellate authority under section 251 of the Act were not confined to the matter, which had been considered by the Income Tax Officer, as the first appellate authority had been is vested with wide powers that the A.O. may have while making the assessment, but the i…

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)

…of the Appellate Assistant Commissioner in entertaining an additional ground raised by the assessee in seeking modification of the order of assessment passed by the Income Tax Officer.” c. In the case of Commissioner of Income-tax v. Nirbheram Deluram [1997] 224 ITR 610 (SC) the Supreme Court again discussed the powers of CIT(A) u/s 251 of the Income-tax Act, 1961. The Court held that: “It had previously held in Jute Corpn. of India Ltd. v. CIT [1991] 187 ITR 688 t that the declaration of law is clear that the power of the AAC is coterminous with that of the ITO and if that is so, there appears to be no reason…