CIT v. Nirbheram Deluram

297 ITR 72High Court2008#14314 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 11Section 11(1)(d)Section 12Section 143(3)Section 251(2)Section 271(1)(c)Section 32(1)(ii)Section 56(1)

Issues it is cited on

section 56(1)section 11(1)(d)section 32(1)(ii)section 251(2)section 11(1)section 251(1)section 251(1)(a)application of incomesection 251section 271(1)section 271section 271(1)(c)

Judgments citing CIT v. Nirbheram Deluram

MAHARIVA PUPIL EDUCATIONAL SOCIETY,NOIDA vs. CIT(A)- 1, NOIDA

In the result, the assessee’s instant twin quantum appeals

ITA 7255/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Jul 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

For Appellant: Shri Akshit Goel, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10(23)(C)Section 11Section 11(1)(d)Section 143(3)Section 251(1)(a)Section 251(2)Section 271(1)(c)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Shri Satbeer Singh Godara, Judicial Member And Shri Manish Agarwal, Accountant Member ITA No. 7254/Del/2017 : Asstt. Year: 2011-12 ITA No. 7255/Del/2017 : Asstt. Year: 2012-13 ITA No. 4465/Del/2017 : Asstt. Year: 2011-12 ITA No. 4466/Del/2017 : Asstt. Year: 2012-13 Mahavira Pupil Educational Society, Vs JCIT, RANGE-1, NOIDA Lochan & Co. (Chartered Accountant), 415, Krishna Apra Plaza, Sector-18, Noida (UP) (PAN: AABTM3865E) (APPELLANT) (RESPONDENT) Assessee by : Shri Akshit Goel, CA Revenue by : Ms. Harpreet Kaur Hansra, Sr. DR. Date of He…

MAHARIVA PUPIL EDUCATIONAL SOCIETY,NOIDA vs. JCIT, RANGE-1, NOIDA

In the result, the assessee’s instant twin quantum appeals

ITA 7254/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Jul 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

For Appellant: Shri Akshit Goel, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10(23)(C)Section 11Section 11(1)(d)Section 143(3)Section 251(1)(a)Section 251(2)Section 271(1)(c)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Shri Satbeer Singh Godara, Judicial Member And Shri Manish Agarwal, Accountant Member ITA No. 7254/Del/2017 : Asstt. Year: 2011-12 ITA No. 7255/Del/2017 : Asstt. Year: 2012-13 ITA No. 4465/Del/2017 : Asstt. Year: 2011-12 ITA No. 4466/Del/2017 : Asstt. Year: 2012-13 Mahavira Pupil Educational Society, Vs JCIT, RANGE-1, NOIDA Lochan & Co. (Chartered Accountant), 415, Krishna Apra Plaza, Sector-18, Noida (UP) (PAN: AABTM3865E) (APPELLANT) (RESPONDENT) Assessee by : Shri Akshit Goel, CA Revenue by : Ms. Harpreet Kaur Hansra, Sr. DR. Date of He…

MAHAVIRA PUPIL EDUCATIONAL SOCIETY,NOIDA vs. ITO(EXEMPTION), NOIDA

In the result, the assessee's instant twin quantum appeals

ITA 4466/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Jul 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

For Appellant: Shri Akshit Goel, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10(23)(C)Section 11Section 11(1)(d)Section 143(3)Section 251(1)(a)Section 251(2)Section 271(1)(c)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `F', NEW DELHI Before Shri Satbeer Singh Godara, Judicial Member And Shri Manish Agarwal, Accountant Member ITA No. 7254/Del/2017 : Asstt. Year: 2011-12 ITA No. 7255/Del/2017 : Asstt. Year: 2012-13 ITA No. 4465/Del/2017: Asstt. Year: 2011-12 ITA No. 4466/Del/2017 : Asstt. Year: 2012-13 Mahavira Pupil Educational Society, Vs JCIT, RANGE-1, NOIDA Lochan & Co. (Chartered Accountant), 415, Krishna Apra Plaza, Sector-18, Noida (UP) (PAN: AABTM3865E) (APPELLANT) (RESPONDENT) Assessee by : Shri Akshit Goel, CA Revenue by : Ms. Harpreet Kaur Hansra, Sr. DR. Date of Hearing…

MAHAVIRA PUPIL EDUCATIONAL SOCIETY,NOIDA vs. ITO(EXEMPTION), NOIDA

In the result, the assessee’s instant twin quantum appeals

ITA 4465/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Jul 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

For Appellant: Shri Akshit Goel, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10(23)(C)Section 11Section 11(1)(d)Section 143(3)Section 251(1)(a)Section 251(2)Section 271(1)(c)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Shri Satbeer Singh Godara, Judicial Member And Shri Manish Agarwal, Accountant Member ITA No. 7254/Del/2017 : Asstt. Year: 2011-12 ITA No. 7255/Del/2017 : Asstt. Year: 2012-13 ITA No. 4465/Del/2017 : Asstt. Year: 2011-12 ITA No. 4466/Del/2017 : Asstt. Year: 2012-13 Mahavira Pupil Educational Society, Vs JCIT, RANGE-1, NOIDA Lochan & Co. (Chartered Accountant), 415, Krishna Apra Plaza, Sector-18, Noida (UP) (PAN: AABTM3865E) (APPELLANT) (RESPONDENT) Assessee by : Shri Akshit Goel, CA Revenue by : Ms. Harpreet Kaur Hansra, Sr. DR. Date of He…

BHARATH PROMOTERS,CHENNAI vs. ACIT NON CORPORATE CIRCLE 3, CHENNAI

Accordingly, Ground No. 9 raised by the Appellant is without any merit and contrary to the material on record, and is, therefore, dismissed

ITA 3129/CHNY/2018[2015-16]Status: DisposedITAT Chennai26 Aug 2022AY 2015-16

Bench: Shri G. Manjunatha & Shri Rahul Chaudharyआयकरअपीलसं./I.T.A No.:115/Chny/2018 िनधा"रणवष"/Assessment Year: 2014 - 2015 & आयकरअपीलसं./I.T.A No.:3129/Chny/2018 िनधा"रणवष"/Assessment Year: 2015 – 2016 M/S Bharat Promoters, No. 42/43, Kavignar Bharathidasan Road, Siet College Road, Chennai - 600018 …………… अपीलाथ"/Appellant Pan: Aaifb7735P Vs The Assistant Commissioner Of Income Tax, Non-Corporate Circle-3, 121/108, M.G. Road, Nungambakkam, Bsnl Building, Tower-I, No. 16, …………… ""थ"/Respondent Greams Road, Chennai - 600034 Appearances: For The Appellant/Assessee : S Sridhar, Advocate For The Respondent/Department : V. Sreedevi, Jcit : 02.06.2022 Date Of Conclusion Of Hearing Date Of Pronouncement Of Order : 26.08.2022 आदेश /O R D E R Per Rahul Chaudhary:

For Appellant: S Sridhar, AdvocateFor Respondent: V. Sreedevi, JCIT
Section 143(3)Section 251(1)

…to it by the Hon’ble Kerala High Court in the case of Popular Automobiles (supra), the power to enhance income can be exercised by the Commissioner of Income-tax (Appeals) even on information furnished by assessing officer. [Goel Die Cast Ltd. v. CIT: (2008) 297 ITR 72 (P&H) @ para 6 & 8]. Further, there is no requirement that the CIT(A) must call for a remand report on the issue on which he proposes to make enhancement. So long as subject matter of enhancement does not call into question the taxability of income from a new source of income which was not subject matter of consideration before the Assessing Offic…

BHARATH PROMOTORS,CHENNAI vs. ACIT, NON CORPORATE CIRCLE-3, CHENNAI

Accordingly, Ground No. 9 raised by the Appellant is without any merit and contrary to the material on record, and is, therefore, dismissed

ITA 115/CHNY/2018[2014-15]Status: DisposedITAT Chennai26 Aug 2022AY 2014-15

Bench: Shri G. Manjunatha & Shri Rahul Chaudharyआयकरअपीलसं./I.T.A No.:115/Chny/2018 िनधा"रणवष"/Assessment Year: 2014 - 2015 & आयकरअपीलसं./I.T.A No.:3129/Chny/2018 िनधा"रणवष"/Assessment Year: 2015 – 2016 M/S Bharat Promoters, No. 42/43, Kavignar Bharathidasan Road, Siet College Road, Chennai - 600018 …………… अपीलाथ"/Appellant Pan: Aaifb7735P Vs The Assistant Commissioner Of Income Tax, Non-Corporate Circle-3, 121/108, M.G. Road, Nungambakkam, Bsnl Building, Tower-I, No. 16, …………… ""थ"/Respondent Greams Road, Chennai - 600034 Appearances: For The Appellant/Assessee : S Sridhar, Advocate For The Respondent/Department : V. Sreedevi, Jcit : 02.06.2022 Date Of Conclusion Of Hearing Date Of Pronouncement Of Order : 26.08.2022 आदेश /O R D E R Per Rahul Chaudhary:

For Appellant: S Sridhar, AdvocateFor Respondent: V. Sreedevi, JCIT
Section 143(3)Section 251(1)

…to it by the Hon’ble Kerala High Court in the case of Popular Automobiles (supra), the power to enhance income can be exercised by the Commissioner of Income-tax (Appeals) even on information furnished by assessing officer. [Goel Die Cast Ltd. v. CIT: (2008) 297 ITR 72 (P&H) @ para 6 & 8]. Further, there is no requirement that the CIT(A) must call for a remand report on the issue on which he proposes to make enhancement. So long as subject matter of enhancement does not call into question the taxability of income from a new source of income which was not subject matter of consideration before the Assessing Offic…

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

…e 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 the file of learned CIT(A) or to the Assessing…