CIT v. Rai Bahadur Hardutroy Motilal Chamaria

66 ITR 443Supreme Court of India1967#365 most cited

What is CIT v. Rai Bahadur Hardutroy Motilal Chamaria authority for?

The appellate authority cannot enhance an assessment by considering a source of income that was not examined by the Assessing Officer. The scope of appellate power is limited to the subject matter considered by the Assessing Officer.

239

judgments rely on this decision, according to BharatTax’s citation analysis of 367,514 Indian tax judgments — from 2011 to 2026.

Also referred to as

CIT v. Rai Bahadur Hardutroy Motilal Chamaria · section 31(3) · appellate enhancement · Assessing Officer's scope · undisclosed income · appellate jurisdiction

Sections most often in play

Section 143(3)Section 147Section 148Section 263Section 153ASection 251Section 69ASection 132
Read the full judgment

Issues it is cited on

section 31(3)section 251(l)(a)place of effective managementsection 6(3)section 127(1)section 245halegal expensessection 31ddtsection 251(2)preponderance of probabilityprincipal officer

Judgments citing CIT v. Rai Bahadur Hardutroy Motilal Chamaria

Deputy Commissioner of Income Tax, Central Circle 3, Delhi vs. Super Cassettes Industries Private Limited, Delhi

ITA 2511/DEL/2023[2013-14]Status: DisposedITAT Delhi25 Sept 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…n 595 (Delhi High Court) b) Hari Mohan Sharma VS Assistant Commissioner of Income-tax, Circle-63(1), New Delhi [2019] 110 taxmann.com 119 (Delhi - Trib.) c) CIT VS Union Tyres (1999) 107 Taxmann 447 (Delhi High Court) d) Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 (SC) e) Shapoorji Pallonji Mistry 44 ITR 891 (SC) 17.6 The Ld DR has drawn attention of the Bench to the Judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610 to argue that the powers of CIT(A) are wide and CIT(A) can make enhancement on new source of income. The Ld. Counsel for the assessee argued that the case laws rel…

Deputy Commissioner of Income Tax, Central Circle-3, Delhi vs. Bhushan Dua, New Delhi

ITA 2510/DEL/2023[2013-14]Status: DisposedITAT Delhi25 Sept 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…n 595 (Delhi High Court) b) Hari Mohan Sharma VS Assistant Commissioner of Income-tax, Circle-63(1), New Delhi [2019] 110 taxmann.com 119 (Delhi - Trib.) c) CIT VS Union Tyres (1999) 107 Taxmann 447 (Delhi High Court) d) Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 (SC) e) Shapoorji Pallonji Mistry 44 ITR 891 (SC) 17.6 The Ld DR has drawn attention of the Bench to the Judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610 to argue that the powers of CIT(A) are wide and CIT(A) can make enhancement on new source of income. The Ld. Counsel for the assessee argued that the case laws rel…

Deputy Commissioner of Income Tax, Central Circle 3, Delhi vs. Bhushan Dua, New Delhi

ITA 2509/DEL/2023[2014-15]Status: DisposedITAT Delhi25 Sept 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…n 595 (Delhi High Court) b) Hari Mohan Sharma VS Assistant Commissioner of Income-tax, Circle-63(1), New Delhi [2019] 110 taxmann.com 119 (Delhi - Trib.) c) CIT VS Union Tyres (1999) 107 Taxmann 447 (Delhi High Court) d) Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 (SC) e) Shapoorji Pallonji Mistry 44 ITR 891 (SC) 17.6 The Ld DR has drawn attention of the Bench to the Judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610 to argue that the powers of CIT(A) are wide and CIT(A) can make enhancement on new source of income. The Ld. Counsel for the assessee argued that the case laws rel…

M/S Kohinoor Foods Ltd., Delhi vs. ACIT, New Delhi

In the result, both the appeals of the assessee are allowed as indicated above

ITA 1549/DEL/2016[2011-12]Status: DisposedITAT Delhi22 Aug 2025AY 2011-12

Bench: SHRI PRAKASH CHAND YADAV (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

…in an appeal filed by the assessee, AAC has no power to enhance the assessment by discovering a new source of income not considered by the ITO in the order appealed against. A similar view was expressed in CIT vs. Rai Bahadur Hardutroy Motilal Chamaria (1967) 66 ITR 443 (SC) : TC 7R.590. That also related to a case under s. 31(3) of the old Act. It was held that the power of enhancement under s. 31(3) of the old Act was restricted to the subject-matter of assessment or the source of income, which had been considered expressly or by clear implication by the AO from the point of view of taxability and that AAC had…

M/S Kohinoor Foods Ltd, New Delhi vs. Deputy Commissioner of Income-Tax, New Delhi

In the result, both the appeals of the assessee are allowed as indicated above

ITA 1900/DEL/2015[2010-11]Status: DisposedITAT Delhi22 Aug 2025AY 2010-11

Bench: SHRI PRAKASH CHAND YADAV (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

…in an appeal filed by the assessee, AAC has no power to enhance the assessment by discovering a new source of income not considered by the ITO in the order appealed against. A similar view was expressed in CIT vs. Rai Bahadur Hardutroy Motilal Chamaria (1967) 66 ITR 443 (SC) : TC 7R.590. That also related to a case under s. 31(3) of the old Act. It was held that the power of enhancement under s. 31(3) of the old Act was restricted to the subject-matter of assessment or the source of income, which had been considered expressly or by clear implication by the AO from the point of view of taxability and that AAC had…

Doctor Bawitlung Zothankima, Aizawl vs. DCIT, Silchar

Appeal of the assessee is partly allowed for statistical purposes

ITA 212/GTY/2024[2021-22]Status: DisposedITAT Guwahati11 Aug 2025AY 2021-22

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 10(26)Section 250Section 68Section 69A

…re, this amount is to be treated as unexplained money u/s 69A of the IT Act." While assailing the action of Ld. CIT(A) in enhancing the income of the assessee, the Ld. AR drew our attention to the case of CIT Vs. Bahadur Hardutroy Motilal Chamaria reported in 66 ITR 443 (SC) and read out the following portion from this order: "The principle that emerges as a result of the authorities of this court is that the Appellate Assistant Commissioner has no jurisdiction, under section 31(3) of the Act, to assess a source of income which has not been processed by the ITO and which is not disclosed either in the return fil…

Bastuhara Sahayata Samiti, Kolkata vs. ITO, Ward 1(2)(Exemption), Kolkata

In the result, the appeal filed by the assessee is allowed

ITA 444/KOL/2025[2016-17]Status: DisposedITAT Kolkata28 Jul 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 444/Kol/2025 Assessment Year: 2016-2017 Bastuhara Sahayata Samiti,……………….…Appellant 27/1B, Bidhan Sarani, Srimini Market, Kolkata-700006, West Bengal [Pan:Aaatb7422R] -Vs.- Income Tax Officer,……………………………..Respondent Ward-1(2), (Exemption), Kolkata, Office Of The Income Tax Officer, 10B, Middleton Row, Kolkata-700071 Appearances By: Shri S.K. Tulsian, Advocate & Ms. Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Somnath Das Biswas, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 20, 2025 Date Of Pronouncing The Order: July 28, 2025 O R D E R

Section 119(2)(b)Section 12ASection 142(1)Section 143(2)Section 143(3)

…As decided in the case of CIT -vs.- Premkumar Arjundas Luthra (HUF) [2016] 240 taxmann 133 (Bom.)/(2017) 297 CTR 614(Bom.), relying on the Supreme Court decisions in CIT vs. Kanpur Coal Syndicate 53 ITR 225 (SC), CIT vs. Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 and CIT vs. B.N. Bhattacharjee 118 ITR 461 (SC), the Ld. C.I.T.(A) is required to apply his mind to all issues which arise from the order appealed against before him and that he is obliged to dispose of the appeal on merits by passing a speaking order and deciding the points raised in appeal by stating his reasons for the decision as such. The rel…

Rakesh Kumar Jain, Jaipur vs. DCIT, Circle-2, Jaipur

In the result, the appeal filed by the assessee is allowed

ITA 212/JPR/2025[2014-15]Status: DisposedITAT Jaipur23 Jul 2025AY 2014-15

Bench: Or At The Time Of Hearing Of The Appeal & / Or Modify Any Of The Above Grounds.

For Appellant: Shri C.L. Yadav, CA and Shri Vikas Yadav AdvocateFor Respondent: Shri Gautam Singh Choudhary
Section 250(6)Section 271(1)(c)

…s through an order in writing, stating points of determination in appeal, decision thereon and reason for decision. 2.3 In this context, useful reference may also be made to Apex Court's decisions in the cases of CIT vs. Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 and CIT vs. B.N. Bhattachargee 118 ITR 461 (SC) for the proposition that an assessee having once filed an appeal, cannot withdraw it and even if the assessee refuses to appear at the hearing the first appellate authority can proceed with the enquiry and if he finds that there has been an under-assessment, he can enhance the assessment. Just as, on…

M/S Chhanabhai Kanjibhai Patel, Surat vs. Assistant Commissioner of Income Tax Circle 2(2)), Surat

In the result, appeal of the assessee is treated as allowed

ITA 757/SRT/2024[2017-18]Status: DisposedITAT Surat18 Jul 2025AY 2017-18

Bench: MS SUCHITRA RAGHUNATH KAMBLE (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)

Section 133(6)Section 143(3)Section 250Section 251(1)(a)Section 41(1)Section 68

…ls) shall have the following powers- (a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment, … (emphasis supplied) 7.1 The Hon’ble Supreme Court in case of CIT vs. Rai Bahadur Hardutroy Motilal Chamaria (1967) 66 ITR 443 (SC) held that the competence of the CIT(A) ranges over the whole assessment and it is open to him to correct the AO not only with regard to a matter raised by the assessee but also with regard to a matter which has been considered by the AO and determined in the course of assessment. Further, the Hon’ble Court in case of CIT vs. Nirbheram Deluram…

ACIT., Central Circle-2(4), Hyderabad vs. Satyanarayana Reddy Manne, Hydreabad

ITA 472/HYD/2025[2017-18]Status: DisposedITAT Hyderabad30 Jun 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA M.V. Prasad andFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 143(3)Section 153ASection 251(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL A" BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.382/Hyd./2025 Assessment Year 2017-2018 Sri. Satyanarayana Reddy Manne, Hyderabad PAN ADYPM2116L (Appellant) The ACIT, Central Circle-2(4), VS. Hyderabad. Telangana. (Respondent) ITA.No.472/Hyd./2025 Assessment Year 2017-2018 The ACIT, Central Circle-2(4), VS. Hyderabad. Telangana. (Appellant) Sri. Satyanarayana Reddy Manne, Hyderabad PAN ADYPM2116L (Respondent) For Assessee : CA M.V. Prasad and Shri K.S. Rajendra Kumar For Revenue : Shri B. Bala Krishna, CIT-DR Date…

Satyanarayana Reddy Manne, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, appeal filed by the Assessee is allowed and appeal filed by the Revenue is dismissed

ITA 382/HYD/2025[2017-18]Status: DisposedITAT Hyderabad30 Jun 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA M.V. Prasad and Shri K.S. Rajendra KumarFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 143(3)Section 153ASection 251(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.382/Hyd./2025 Assessment Year 2017-2018 Sri. Satyanarayana Reddy The ACIT, Manne, Hyderabad Central Circle-2(4), PAN ADYPM2116L vs. Hyderabad. Telangana. (Appellant) (Respondent) ITA.No.472/Hyd./2025 Assessment Year 2017-2018 The ACIT, Sri. Satyanarayana Reddy Central Circle-2(4), Manne, Hyderabad Hyderabad. Telangana. vs. PAN ADYPM2116L (Appellant) (Respondent) For Assessee : CA M.V. Prasad and Shri K.S. Rajendra Kumar For Revenue : Shri B. Bala Krishna, CI…

Ajay Jaisinghani, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -5(2), Mumbai

In the result, the appeal filed by the assessee is hereby allowed for statistical purpose

ITA 972/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Jun 2025AY 2020-21

Bench: SHRI. NARENDRA KUMAR BILLAIYA (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)

For Appellant: Shri Rajan Vora, Shri Pranay GandhiFor Respondent: DR. K. R. Subhash (CIT-DR)
Section 143(1)Section 234ASection 250Section 55(2)(aa)Section 55(2)(ac)

…ation u/s 154 of the Act, if applicable, or a revision u/s. 264 of the Act before the Commissioner. 17. In a celebrated case law of the Hon'ble Supreme Court in the case of Commissioner of Income-Tax, Calcutta vs Rai Bahadur Hardutroy Motilal Chamaria, [1967] 66 ITR 443 SC, though the issue was with regard to the power of enhancement of the appellate authority the proposition that was laid down was that the Commissioner (Appeals) cannot go beyond what was there in the return of income or the assessment order of ld. AO and is restricted to find out new sources of income which has not being the subject matter of th…

Mohit Gupta HUF, Delhi vs. ITO Ward 44(6), Delhi

ITA 2511/DEL/2024[2015-16]Status: DisposedITAT Delhi18 Mar 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…n 595 (Delhi High Court) b) Hari Mohan Sharma VS Assistant Commissioner of Income-tax, Circle-63(1), New Delhi [2019] 110 taxmann.com 119 (Delhi - Trib.) c) CIT VS Union Tyres (1999) 107 Taxmann 447 (Delhi High Court) d) Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 (SC) e) Shapoorji Pallonji Mistry 44 ITR 891 (SC) 17.6 The Ld DR has drawn attention of the Bench to the Judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610 to argue that the powers of CIT(A) are wide and CIT(A) can make enhancement on new source of income. The Ld. Counsel for the assessee argued that the case laws rel…

The Assistant Commr. of Income Tax, Gandhidham Circle, Gandhidham-Kutch vs. M/S Kutch Salt & Allied Industries Ltd., Gandhidham-Kutch

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 366/RJT/2017[2013-14]Status: DisposedITAT Rajkot17 Mar 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…o-terminus jurisdiction with the assessing officer and accordingly has jurisdiction over not only the subject matter of appeal but over the subject matter of assessment for which reliance has been placed upon the judgment of the Hon. Supreme Court reported in 66 ITR 443 quoting the judgment of the Hon. Allahabad High reported in 105 ITR 344 that "the statute provides that, once an assessment comes before the AAC, his competence is not restricted to examining those aspects of the assessment which are complained of by the assessee; his competence ranges over the whole assessment and it is open to him to correct the…

The Assistant Commr. of Income Tax, Gandhidham Circle, Gandhinagar vs. M/S Kutch Salt & Allied Industries Ltd., Gandhidham

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 236/RJT/2016[2012-13]Status: DisposedITAT Rajkot17 Mar 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…o-terminus jurisdiction with the assessing officer and accordingly has jurisdiction over not only the subject matter of appeal but over the subject matter of assessment for which reliance has been placed upon the judgment of the Hon. Supreme Court reported in 66 ITR 443 quoting the judgment of the Hon. Allahabad High reported in 105 ITR 344 that "the statute provides that, once an assessment comes before the AAC, his competence is not restricted to examining those aspects of the assessment which are complained of by the assessee; his competence ranges over the whole assessment and it is open to him to correct the…

The Assistant Commr. of Income Tax, Gandhidham Circle, Gandhinagar vs. M/S Kutch Salt & Allied Industries Ltd., Gandhidham

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 235/RJT/2016[2011-12]Status: DisposedITAT Rajkot17 Mar 2025AY 2011-12

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…o-terminus jurisdiction with the assessing officer and accordingly has jurisdiction over not only the subject matter of appeal but over the subject matter of assessment for which reliance has been placed upon the judgment of the Hon. Supreme Court reported in 66 ITR 443 quoting the judgment of the Hon. Allahabad High reported in 105 ITR 344 that "the statute provides that, once an assessment comes before the AAC, his competence is not restricted to examining those aspects of the assessment which are complained of by the assessee; his competence ranges over the whole assessment and it is open to him to correct the…

The Assistant Commr. of Income Tax, Gandhidham Circle, Gandhinagar vs. M/S Kutch Salt & Allied Industries Ltd., Gandhidham

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 234/RJT/2016[2010-11]Status: DisposedITAT Rajkot17 Mar 2025AY 2010-11

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…o-terminus jurisdiction with the assessing officer and accordingly has jurisdiction over not only the subject matter of appeal but over the subject matter of assessment for which reliance has been placed upon the judgment of the Hon. Supreme Court reported in 66 ITR 443 quoting the judgment of the Hon. Allahabad High reported in 105 ITR 344 that "the statute provides that, once an assessment comes before the AAC, his competence is not restricted to examining those aspects of the assessment which are complained of by the assessee; his competence ranges over the whole assessment and it is open to him to correct the…

The Assistant Commr. of Income Tax, Gandhidham Circle, Gandhinagar vs. M/S Kutch Salt & Allied Industries Ltd., Gandhidham

In the result, cross objections filed by the assessee are allowed for statistical purposes

ITA 233/RJT/2016[2009-10]Status: DisposedITAT Rajkot17 Mar 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhait (Ss)A No.233& 234 & 235 & 236 /Rjt/2016 Assessment Year: (2009-10 To 2012-13) (Hybrid Hearing) Asstt. Commissioner Of Income Tax, Vs. M/S. Kutch Salt & Allied Gandhidham Circle, Industries Ltd., Gandhidham - Kutch Maitri Bhavan, Plot No.-18, Sector-8, Gandhidham - Kutch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaact1769L (Appellant) (Respondent)

For Appellant: Shri K. C. Thacker, Ld. A.RFor Respondent: Shri Sanjay Punglia,Ld.CIT (DR)
Section 36(1)(iii)

…o-terminus jurisdiction with the assessing officer and accordingly has jurisdiction over not only the subject matter of appeal but over the subject matter of assessment for which reliance has been placed upon the judgment of the Hon. Supreme Court reported in 66 ITR 443 quoting the judgment of the Hon. Allahabad High reported in 105 ITR 344 that "the statute provides that, once an assessment comes before the AAC, his competence is not restricted to examining those aspects of the assessment which are complained of by the assessee; his competence ranges over the whole assessment and it is open to him to correct the…

Chetna Sundaram, Janak Puri Delhi vs. DCIT, Circle 70(1), Delhi

ITA 2512/DEL/2024[2012-13]Status: DisposedITAT Delhi10 Mar 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…n 595 (Delhi High Court) b) Hari Mohan Sharma VS Assistant Commissioner of Income-tax, Circle-63(1), New Delhi [2019] 110 taxmann.com 119 (Delhi - Trib.) c) CIT VS Union Tyres (1999) 107 Taxmann 447 (Delhi High Court) d) Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 (SC) e) Shapoorji Pallonji Mistry 44 ITR 891 (SC) 17.6 The Ld DR has drawn attention of the Bench to the Judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610 to argue that the powers of CIT(A) are wide and CIT(A) can make enhancement on new source of income. The Ld. Counsel for the assessee argued that the case laws rel…

Devender Kumar, Rohtak vs. ITO, Ward 1, Rohtak

ITA 2509/DEL/2024[2012-13]Status: HeardITAT Delhi06 Mar 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…n 595 (Delhi High Court) b) Hari Mohan Sharma VS Assistant Commissioner of Income-tax, Circle-63(1), New Delhi [2019] 110 taxmann.com 119 (Delhi - Trib.) c) CIT VS Union Tyres (1999) 107 Taxmann 447 (Delhi High Court) d) Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 (SC) e) Shapoorji Pallonji Mistry 44 ITR 891 (SC) 17.6 The Ld DR has drawn attention of the Bench to the Judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610 to argue that the powers of CIT(A) are wide and CIT(A) can make enhancement on new source of income. The Ld. Counsel for the assessee argued that the case laws rel…