CIT v. Sardari Lal & Co.

251 ITR 864High Court2001#364 most cited

What is CIT v. Sardari Lal & Co. authority for?

An appellate authority cannot introduce a new source of income that was not considered by the Assessing Officer; taxability of new sources should be addressed through reassessment provisions like Section 147/148 or revision under Section 263.

240

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2011 to 2026.

Also referred to as

CIT v. Sardari Lal & Co. · Section 251 · Section 147 · Section 148 · Section 263 · new source of income · appellate authority · Assessing Officer · jurisdiction

Also reported as

120 Taxmann 595

Sections most often in play

Section 143(3)Section 153ASection 147Section 263Section 148Section 251(1)(a)Section 251Section 132

Issues it is cited on

section 31(3)place of effective managementsection 6(3)section 127(1)legal expensesddtsection 31section 251(1)section 251(1)(a)preponderance of probabilityprincipal officershell company

Judgments citing CIT v. Sardari Lal & Co.

Krishna Palace Residency Pvt Ltd, Mumbai vs. Dy. Commissioner of Income Tax 5(2)(1), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 4126/MUM/2023[2012-2013]Status: DisposedITAT Mumbai20 Jun 2024AY 2012-2013

Bench: Shri Anikesh Banerjeeand Shri Gagan Goyal

For Appellant: Dr. K Shivram a/w Shashi BekalFor Respondent: Shri P.D. Choughule (Addl.CIT) SR DR
Section 143(3)Section 14ASection 250Section 251Section 251(2)Section 35Section 36(1)(iii)

…pret section 31 differently from what has been accepted in India as its true import, particularly as that view is also reasonably possible.” 6. The Ld.AR further relied on the order of the Hon’ble Delhi High Court in the case of CIT vs Sardari Lal & Co.(2001) 251 ITR 864 (Del)(HC). Held “8. Looking from the aforesaid angles, the inevitable conclusion is that whenever the question of taxability of income from a new source of income is concerned, which had not been considered by the Assessing Officer, the jurisdiction to deal with the same in appropriate cases may be dealt with under section 147/148 and section 26…

Deepa Pamnani, Mumbai vs. ITO Ward 20(1)(4), Mumbai

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

ITA 4309/MUM/2023[2015-16]Status: DisposedITAT Mumbai18 Jun 2024AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sunil Kumar Singh, Jm Ms. Deepa Pamnani Vs. The Income Tax Officer Pamnanai Hospital & Ward 20(1)(1) Research Center Piramal Chamber 33 Cf +6Qc , Railway Station Lal Baug Road, Prem Colony, Mandasur Mumbai 400012 Madhya Pradesh 458001 Pan Cstpp4472L (Appellant) (Respondent) Pan No. Akepg6370P Appellant By : Shri Bhupendra Shah Ca & Mr. Kapil Jain Ca Revenue By : Smt. Mahita Nair, Dr Date Of Hearing: 30.05.2024 Date Of Pronouncement : 18.06.2024 O R D E R Per Prashant Maharishi, Am:

For Appellant: Shri Bhupendra Shah CA and Mr. Kapil Jain CAFor Respondent: Smt. Mahita Nair, DR
Section 143Section 54FSection 68

…e of the assessee as the income is taxed under section 68 of the income tax act, it loses the claim of exemption under section 54F also. For this proposition he referred to the decision of Naresh Sunderlal Chug V ITO [ 93 taxmann.com 485] and CIT V Sardarilal 251 ITR 864 {SC} stating that the learned CIT – A without issuing notice under section 251 of the income tax act could not have done so. He further referred to the sequence of the event and stated that it is a simple transaction of son of the assessee making a gift of 28,750 shares of a private limited company to his mother i.e., assessee, the assessee is se…

M/S Ganesh Builders, Panchkula vs. DCIT, CC-1, Chandigarh

In the result, the respective appeals and stay applications are disposed off in light of aforesaid directions

ITA 452/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR &
Section 132Section 153ASection 153CSection 153DSection 251Section 251(1)Section 271

…ble Delhi High Court in the case of CIT vs Gurinder Mohan Singh Nindrajog (2012J 348 ITR 170 (Del), Hon'ble Delhi High Court in the case of CIT vs Union Tyres (1999) 240 ITR 556 (Del), Hon'ble Delhi High Court in the case of CIT vs Sardari Lai and Co. [2001] 251 ITR 864 (Delhi) (FB) in his favour on the issue of powers of the CIT (A) to make enhancement u/s 251 of the Act. 11.11 On consideration of the above submission of the assessee firm, the ld CIT(A) stated that as per the provision of section 251 (1) (a) of the Act, the CIT (A) has the powers to confirm, reduce, enhance or annul the assessment. It is furthe…

M/S Luxmi Builders, Chandigarh vs. DCIT, Chandigarh

In the result, the respective appeals and stay applications are disposed off in light of aforesaid directions

ITA 451/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR &
Section 132Section 153ASection 153CSection 153DSection 251Section 251(1)Section 271

…ble Delhi High Court in the case of CIT vs Gurinder Mohan Singh Nindrajog (2012J 348 ITR 170 (Del), Hon'ble Delhi High Court in the case of CIT vs Union Tyres (1999) 240 ITR 556 (Del), Hon'ble Delhi High Court in the case of CIT vs Sardari Lai and Co. [2001] 251 ITR 864 (Delhi) (FB) in his favour on the issue of powers of the CIT (A) to make enhancement u/s 251 of the Act. 11.11 On consideration of the above submission of the assessee firm, the ld CIT(A) stated that as per the provision of section 251 (1) (a) of the Act, the CIT (A) has the powers to confirm, reduce, enhance or annul the assessment. It is furthe…

Akshay Dilip Nahar, Jalna vs. The Income Tax Officer, Ward-1, Jalna

Appeal is allowed in above terms

ITA 953/PUN/2023[2018-19]Status: DisposedITAT Pune07 May 2024AY 2018-19

Bench: Shri Rama Kanta Panda & Shri Satbeer Singh Godara

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ramnath P Murkunde
Section 143(3)Section 251(1)(a)Section 56(2)Section 56(2)(vii)Section 69

…t the CIT(A)'s herein enjoys co-terminus powers with that of the Assessing Officer wherein he has duly invoked sec.56(2) (supra) in the lower appellate discussion. We find no merit in the Revenue‟s instant arguments in light of CIT vs. Sardarilal & Co. [2001] 251 ITR 864 (Del.); CIT vs. Shapoorji Pallonji Mistry [1962] 44 ITR 891 (SC); Union Tyres [1999] 240 ITR 556 (Del.) that the CIT(A) does not have jurisdiction to change any head of income during the course of lower appellate proceedings. We thus reject the Revenue‟s vehement contentions in very terms. 4.1. It has further come on record that the assessee had…

Karur Vysya Bank Ltd., Karur vs. DCIT Circle 2(1), Trichy

ITA 678/CHNY/2019[2015-16]Status: DisposedITAT Chennai09 Apr 2024AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita Nos.: 677 & 678/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Karur Vysya Bank Ltd, Deputy Commissioner Of Central Office, V. Income Tax, Erode Road, Circle -2(1), Karur – 639 002. Trichy. [Pan: Aaact-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.: 1343 & 1321/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 Deputy Commissioner Of M/S. Karur Vysya Bank Ltd, Income Tax, V. Central Office, Circle -2(1), Erode Road, Trichy. Karur – 639 002. [Pan: Aaact-3373-J (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By : Shri. Anandhan, Ca & Smt. Lalitha, Ca Revenue By : Shri. Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 13.03.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.04.2024 आदेश /O R D E R

For Appellant: Shri. Anandhan, CA and Smt. Lalitha, CAFor Respondent: Shri. Nilay Baran Som, CIT
Section 36(1)(viii)Section 41(1)Section 43B

…all outside the ambit of provisions of section 251 of the Act in regard to enhancement of income. The Ld. Counsel for the assessee, in his written submissions, relied on the case law of Hon’ble Delhi High Court in the case of CIT vs. Sardari Lal & Co., [2001] 251 ITR 864 (Delhi) and argued that the Hon’ble Delhi High Court has categorically held that whatever the question of taxability of income from a new sources of income is concerned, which had not been considered by the AO in the assessment order, jurisdiction to deal with the same in appropriate cases may be dealt with u/s.147 or u/s. 263 of the Act as the l…

Karur Vysya Bank Ltd., Karur vs. DCIT Circle 2(1), Trichy

ITA 677/CHNY/2019[2014-15]Status: DisposedITAT Chennai09 Apr 2024AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita Nos.: 677 & 678/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Karur Vysya Bank Ltd, Deputy Commissioner Of Central Office, V. Income Tax, Erode Road, Circle -2(1), Karur – 639 002. Trichy. [Pan: Aaact-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.: 1343 & 1321/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 Deputy Commissioner Of M/S. Karur Vysya Bank Ltd, Income Tax, V. Central Office, Circle -2(1), Erode Road, Trichy. Karur – 639 002. [Pan: Aaact-3373-J (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By : Shri. Anandhan, Ca & Smt. Lalitha, Ca Revenue By : Shri. Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 13.03.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.04.2024 आदेश /O R D E R

For Appellant: Shri. Anandhan, CA and Smt. Lalitha, CAFor Respondent: Shri. Nilay Baran Som, CIT
Section 36(1)(viii)Section 41(1)Section 43B

…all outside the ambit of provisions of section 251 of the Act in regard to enhancement of income. The Ld. Counsel for the assessee, in his written submissions, relied on the case law of Hon’ble Delhi High Court in the case of CIT vs. Sardari Lal & Co., [2001] 251 ITR 864 (Delhi) and argued that the Hon’ble Delhi High Court has categorically held that whatever the question of taxability of income from a new sources of income is concerned, which had not been considered by the AO in the assessment order, jurisdiction to deal with the same in appropriate cases may be dealt with u/s.147 or u/s. 263 of the Act as the l…

DCIT Circle 2(1), Trichy vs. The Karur Vysya Bank Ltd., Karur

ITA 1343/CHNY/2019[2014-15]Status: DisposedITAT Chennai09 Apr 2024AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita Nos.: 677 & 678/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Karur Vysya Bank Ltd, Deputy Commissioner Of Central Office, V. Income Tax, Erode Road, Circle -2(1), Karur – 639 002. Trichy. [Pan: Aaact-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.: 1343 & 1321/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 Deputy Commissioner Of M/S. Karur Vysya Bank Ltd, Income Tax, V. Central Office, Circle -2(1), Erode Road, Trichy. Karur – 639 002. [Pan: Aaact-3373-J (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By : Shri. Anandhan, Ca & Smt. Lalitha, Ca Revenue By : Shri. Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 13.03.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.04.2024 आदेश /O R D E R

For Appellant: Shri. Anandhan, CA and Smt. Lalitha, CAFor Respondent: Shri. Nilay Baran Som, CIT
Section 36(1)(viii)Section 41(1)Section 43B

…all outside the ambit of provisions of section 251 of the Act in regard to enhancement of income. The Ld. Counsel for the assessee, in his written submissions, relied on the case law of Hon’ble Delhi High Court in the case of CIT vs. Sardari Lal & Co., [2001] 251 ITR 864 (Delhi) and argued that the Hon’ble Delhi High Court has categorically held that whatever the question of taxability of income from a new sources of income is concerned, which had not been considered by the AO in the assessment order, jurisdiction to deal with the same in appropriate cases may be dealt with u/s.147 or u/s. 263 of the Act as the l…

DCIT Circle 2(1), Trichy vs. The Karur Vysya Bank Ltd., Karur

ITA 1321/CHNY/2019[2015-16]Status: DisposedITAT Chennai09 Apr 2024AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita Nos.: 677 & 678/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 M/S. Karur Vysya Bank Ltd, Deputy Commissioner Of Central Office, V. Income Tax, Erode Road, Circle -2(1), Karur – 639 002. Trichy. [Pan: Aaact-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं./Ita Nos.: 1343 & 1321/Chny/2019 िनधा"रणवष" / Assessment Years: 2014-15 & 2015-16 Deputy Commissioner Of M/S. Karur Vysya Bank Ltd, Income Tax, V. Central Office, Circle -2(1), Erode Road, Trichy. Karur – 639 002. [Pan: Aaact-3373-J (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By : Shri. Anandhan, Ca & Smt. Lalitha, Ca Revenue By : Shri. Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 13.03.2024 घोषणा क" तारीख/Date Of Pronouncement : 09.04.2024 आदेश /O R D E R

For Appellant: Shri. Anandhan, CA and Smt. Lalitha, CAFor Respondent: Shri. Nilay Baran Som, CIT
Section 36(1)(viii)Section 41(1)Section 43B

…all outside the ambit of provisions of section 251 of the Act in regard to enhancement of income. The Ld. Counsel for the assessee, in his written submissions, relied on the case law of Hon’ble Delhi High Court in the case of CIT vs. Sardari Lal & Co., [2001] 251 ITR 864 (Delhi) and argued that the Hon’ble Delhi High Court has categorically held that whatever the question of taxability of income from a new sources of income is concerned, which had not been considered by the AO in the assessment order, jurisdiction to deal with the same in appropriate cases may be dealt with u/s.147 or u/s. 263 of the Act as the l…

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

In the result, the appeal of the assessee is allowed

ITA 3032/DEL/2022[2016-17]Status: DisposedITAT Delhi07 Feb 2024AY 2016-17

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)

For Appellant: Shri Nirbhay Mehta, Adv. &For Respondent: Shri P N Barnwal, CIT (DR)
Section 131Section 132Section 143(3)Section 153ASection 250Section 251(1)(a)Section 68Section 69A

…21. The same issue namely whether the first appellate authority has power to take into account a new source of income came up for consideration again for fresh adjudication before the full bench of Hon’ble Delhi High Court in CIT vs. Sardari Lal & Co. (2001) 251 ITR 864 (Del)(FB). The Revenue contended that proceedings before the first appellate authority cannot be restricted to only those matters considered and decided by the Ld. AO. The first appellate authority has the power to adjudicate and decide everything necessary to ascertain the true and correct income of the assessee. The assessee, on the other hand…

M/S Rotex Enterprises Private Limited, Vadodara vs. DCIT, Circle-2(1)(2), Vadodara

In the result, the appeal of the assessee is allowed

ITA 2017/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad24 Jan 2024AY 2013-14

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyalassessment Year : 2013-14 M/S.Rotex Enterprises P.Ltd. Vs. Dcit, Cir.2(1)(2) 1St Floor, Radhey Camp Vadodara. 52/A, Akota Vadodara Pan : Aadcr 4420 K

For Appellant: Ms.Saumya Pandey Jain, Sr.DR
Section 144Section 145(3)Section 147Section 250(6)Section 251

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER Assessment Year : 2013-14 M/s.Rotex Enterprises P.Ltd. Vs. DCIT, Cir.2(1)(2) 1st Floor, Radhey Camp Vadodara. 52/A, Akota Vadodara PAN : AADCR 4420 K (Applicant) (Responent) : Shri Shreekant S. Shah, AR Assesseeby : Ms.Saumya Pandey Jain, Sr.DR. Revenue by सुनवाई क" तार"ख/Date o…

Sanjay Yadav, Ghaziabad vs. ITO, Ward-2(4), Ghaziabad

In the result, the appeal of the assessee is allowed

ITA 2644/DEL/2018[2008-09]Status: DisposedITAT Delhi09 Jan 2024AY 2008-09

Bench: Shri M. Balaganeshshri Sanjay Yadav, Vs. Income Tax Officer, S/O. Sh. Ram Niwas, Ward-2(4), Ghaziabad Sb-133, Shastri Nagar, Ghaziabad Pan: Abipy1244R Assessee By : Dr. Rakesh Gupta, Adv Shri Shrey Jain, Adv Revenue By: Ms. Kirti Sankratyayan, Sr. Dr Date Of Hearing 04/01/2024 Date Of Pronouncement 09/01/2024

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Ms. Kirti Sankratyayan, Sr. DR
Section 143(2)Section 143(3)Section 147Section 148Section 69

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER Shri Sanjay Yadav, Vs. Income Tax Officer, S/o. Sh. Ram Niwas, Ward-2(4), Ghaziabad SB-133, Shastri Nagar, Ghaziabad PAN: ABIPY1244R Assessee by : Dr. Rakesh Gupta, Adv Shri Shrey Jain, Adv Revenue by: Ms. Kirti Sankratyayan, Sr. DR Date of Hearing 04/01/2024 Date of pronouncement 09/01/2024 O R D E R 1. The appeal in ITA No. 2644/Del/2018 for AY 2008-09 arises out of the order of ld CIT(A), Ghaziabad [hereinafter referred to as „ld. CIT(A)‟, in short] in Appeal No. 595525990180117 dated 02.02.2018 against the…

Edelweiss Asset Management Ltd, Mumbai vs. ACIT, Circle-3(1)(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 3020/MUM/2023[2017-18]Status: DisposedITAT Mumbai19 Dec 2023AY 2017-18

Bench: Shri Kuldip Singh, Jm & Ms Padmavathy S, Am

For Respondent: Shri P.D. Chougule , Sr. DR
Section 115JSection 143(3)Section 144Section 14ASection 154Section 25tSection 270ASection 37(1)

…sessee's case the CIT(A) has decided the issue of allowability of ESOP expenses which has not earlier been considered by the AO. In this regard we notice that the Hon'ble High Court of Delhi in the case of CIT v. Sardari Lal & Co. [2002] 120 Taxman 595/[2001] 251 ITR 864 has considered a similar issue wherein it is held that – "the inevitable conclusion is that whenever the question of taxability of income from a new source of income is concerned, which had not been considered by the Assessee Officer, the jurisdiction to deal with the same in appropriate cases may be dealt with under section 147/148 and section 2…

M/S Alpha Reality, Chennai vs. ACIT Non Corporate Circle 3, Chennai

The appeal stands partly allowed in terms of our above order

ITA 1706/CHNY/2018[2014-15]Status: DisposedITAT Chennai01 Nov 2023AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1706/Chny/2018 (िनधा"रण वष" / Assessment Year: 2014-15) M/S. Alpha Reality Acit No.1-A, 4Th Floor, Jhava Plaza, Non-Corporate Circle-3, बनाम/ Vs. Nungambakkam High Road, Chennai Nungambakkam, Chennai-600 034. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aajfa-8210-B (अपीलाथ"/Appellant) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri N. Arjunraj (Ca)- Ld.Ar !"थ"कीओरसे/Respondent By : Shri P. Sajit Kumar (Jcit)-Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 18-10-2023 घोषणाकीतारीख /Date Of Pronouncement : 01-11-2023 आदेश / O R D E R

For Appellant: Shri N. Arjunraj (CA)- Ld.ARFor Respondent: Shri P. Sajit Kumar (JCIT)-Ld. Sr. DR
Section 143(3)Section 68

…risdiction to consider and adjudicate new / independent issues. Reliance has been placed on the decision of Hon’ble Supreme Court in the case of Shapoorji Pallonji Mistry (44 ITR 891); the decision of Hon’ble Delhi High Court in the case of Sardari Lal & Co. (251 ITR 864); the decision of Chennai Tribunal in Melongos India P. Ltd. vs. ITO (ITA No.863/Chny/2019). The Ld. Sr. DR, on the other hand, submitted that the power of Ld. CIT(A) is co-terminus with the powers of Ld. AO and the same include the power to take up new issues also. Reliance has been placed on the decision of Hon’ble High Court of Madras in the c…

Sanjeev Kumar, Bulandshahr vs. ITO, Ward 2(3)(2), Bulandshahr

In the result, appeal of the assessee is allowed

ITA 658/DEL/2023[2017-18]Status: DisposedITAT Delhi18 Oct 2023AY 2017-18

Bench: The Tribunal.

Section 69

…earned CIT(Appeals) tantamount to assess a new source of income not forming part of the assessment order. Learned counsel for the assessee placed reliance on the judgment of the Hon’ble Delhi High Court rendered in the case of CIT Vs. Sardari Lal & Co. (2001) 251 ITR 864. Further reliance was placed on the decision of Hon’ble Delhi High Court in the case of CIT Vs. Union Tyres (1999) 240 ITR 556 (Del). Further reliance was placed on the judgment of the Hon’ble Delhi High Court in the case of CIT Vs. Naresh Khattar (HUF) 261 ITR 664. He further placed reliance on the decision of Hon’ble Allahabad High Court render…

Commissioner of Income Tax Exemptions Kolkata vs. M/S Tata Medical Centre Trust

Appeal stands dismissed and the connected

ITAT/186/2023HC Calcutta26 Sept 2023

Bench: The Assessing Officer In The Course Of The Proceedings Subsequent To The Order Passed Under Section 148A(D) Of The Income Tax Act, 1961 Dated 19Th April, 2023. 2. During The Pendency Of The Proceedings The Assessment Has Been Completed & The Assessment Order Has Been Passed On 13.03.2025 Which Is Sought To Be Brought

For Appellant: Mr. Pranit Bag, AdvocateFor Respondent: Mr. Soumen Bhattacharjee, Advocate
Section 143(2)Section 143(3)Section 148Section 148ASection 154

…1 O - 17 IN THE HIGH COURT AT CALCUTTA CIVIL APPELLATE JURISDICTION ORIGINAL SIDE PRESENT : THE HON’BLE CHIEF JUSTICE T.S SIVAGNANAM And THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS) APO/186/2023 IA NO: GA/1/2023 ADWEALTH STOCK BROKING PRIVATE LIMITED VS UNION OF INDIA AND ORS. For Appellant : Mr. Pranit Bag, Advocate Ms. Pooja Jewrajka, Advocate For Respondent : Mr. Soumen Bhattacharjee, Advocate Mr. Ankan Das, Advocate Ms. Shradhya Ghosh, Advocate Heard on : May 5, 2025 Judgment on : May 5, 2025 1. T.S. SIVAGNANAM, CJ : This int…

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

In the result, appeal of the assessee is allowed

ITA 4973/DEL/2018[2009-10]Status: DisposedITAT Delhi08 Aug 2023AY 2009-10

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

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

…ereinabove on which the ld. CIT(A) has made enhancement, nor they were part of the return of income. Therefore, in our considered opinion, enhancement is bad in law. 21. The Full Bench of the Hon'ble High Court of Delhi in the case of Sardari Lal and Company 251 ITR 864 had the occasion to consider an identical issue on the following facts: “The question of first appellate authority's power to take into account a new source of income was referred for fresh adjudication. The revenue contended that proceedings before the first appellate authority cannot b restricted to only the matters considered and decided by…

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

In the result, appeal of the assessee is allowed

ITA 4972/DEL/2018[2011-12]Status: DisposedITAT Delhi08 Aug 2023AY 2011-12

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

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

…ereinabove on which the ld. CIT(A) has made enhancement, nor they were part of the return of income. Therefore, in our considered opinion, enhancement is bad in law. 21. The Full Bench of the Hon'ble High Court of Delhi in the case of Sardari Lal and Company 251 ITR 864 had the occasion to consider an identical issue on the following facts: “The question of first appellate authority's power to take into account a new source of income was referred for fresh adjudication. The revenue contended that proceedings before the first appellate authority cannot b restricted to only the matters considered and decided by…

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

In the result, appeal of the assessee is allowed

ITA 4971/DEL/2018[2010-11]Status: DisposedITAT Delhi08 Aug 2023AY 2010-11

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

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

…ereinabove on which the ld. CIT(A) has made enhancement, nor they were part of the return of income. Therefore, in our considered opinion, enhancement is bad in law. 21. The Full Bench of the Hon'ble High Court of Delhi in the case of Sardari Lal and Company 251 ITR 864 had the occasion to consider an identical issue on the following facts: “The question of first appellate authority's power to take into account a new source of income was referred for fresh adjudication. The revenue contended that proceedings before the first appellate authority cannot b restricted to only the matters considered and decided by…

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

In the result, appeal of the assessee is allowed

ITA 4970/DEL/2018[2008-09]Status: DisposedITAT Delhi08 Aug 2023AY 2008-09

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

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G.C. Srivastava, Adv
Section 143(3)Section 147Section 148

…ereinabove on which the ld. CIT(A) has made enhancement, nor they were part of the return of income. Therefore, in our considered opinion, enhancement is bad in law. 21. The Full Bench of the Hon'ble High Court of Delhi in the case of Sardari Lal and Company 251 ITR 864 had the occasion to consider an identical issue on the following facts: “The question of first appellate authority's power to take into account a new source of income was referred for fresh adjudication. The revenue contended that proceedings before the first appellate authority cannot b restricted to only the matters considered and decided by…