CIT v. Sardarilal & Co.

251 ITR 684High Court#4166 most cited

What is CIT v. Sardarilal & Co. authority for?

Where the Assessing Officer (AO) did not consider a new issue, such as the cost of construction, the jurisdiction to deal with it lies solely under sections 147/148/263, not through other assessment proceedings.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2024.

Also referred to as

CIT v. Sardarilal & Co · sections 147 · 148 · 263 · Assessing Officer · new issue · cost of construction · jurisdiction

Judgments citing CIT v. Sardarilal & Co.

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS,

ITA/56/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

…n entirely new issue which was not at all considered by AQ and the jurisdiction to deal with the same is only u/s..147/148/263. Reliance in this connection was placed on the decision of Full Bench of Delhi High Court in CIT v. Sardarilal & Co (2011 251 ITR 684 (Del) (FB). 19.2 It was submitted that the building existed and a college was running is testimony of the construction having taken place and the total built-up area of the buildings totals to 236,999,78 Square Feet (220,118.57 Square Meter). It was submitted that even considering a conservative per square feet rate of of Rs.1400 per Square Feet…

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. GRACY BABU,

ITA/48/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

…n entirely new issue which was not at all considered by AQ and the jurisdiction to deal with the same is only u/s..147/148/263. Reliance in this connection was placed on the decision of Full Bench of Delhi High Court in CIT v. Sardarilal & Co (2011 251 ITR 684 (Del) (FB). 19.2 It was submitted that the building existed and a college was running is testimony of the construction having taken place and the total built-up area of the buildings totals to 236,999,78 Square Feet (220,118.57 Square Meter). It was submitted that even considering a conservative per square feet rate of of Rs.1400 per Square Feet…

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. REENA JOSE

ITA/47/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

…n entirely new issue which was not at all considered by AQ and the jurisdiction to deal with the same is only u/s..147/148/263. Reliance in this connection was placed on the decision of Full Bench of Delhi High Court in CIT v. Sardarilal & Co (2011 251 ITR 684 (Del) (FB). 19.2 It was submitted that the building existed and a college was running is testimony of the construction having taken place and the total built-up area of the buildings totals to 236,999,78 Square Feet (220,118.57 Square Meter). It was submitted that even considering a conservative per square feet rate of of Rs.1400 per Square Feet…

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SMT.GRACY BABU,

ITA/54/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

…n entirely new issue which was not at all considered by AQ and the jurisdiction to deal with the same is only u/s..147/148/263. Reliance in this connection was placed on the decision of Full Bench of Delhi High Court in CIT v. Sardarilal & Co (2011 251 ITR 684 (Del) (FB). 19.2 It was submitted that the building existed and a college was running is testimony of the construction having taken place and the total built-up area of the buildings totals to 236,999,78 Square Feet (220,118.57 Square Meter). It was submitted that even considering a conservative per square feet rate of of Rs.1400 per Square Feet…

THE PRINCIPAL COMMISSIONER OF INCOME TAX vs. JOSE THOMAS

ITA/46/2020HC Kerala03 Apr 2024

Bench: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR,HONOURABLE MR. JUSTICE SYAM KUMAR V.M.

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

…n entirely new issue which was not at all considered by AQ and the jurisdiction to deal with the same is only u/s..147/148/263. Reliance in this connection was placed on the decision of Full Bench of Delhi High Court in CIT v. Sardarilal & Co (2011 251 ITR 684 (Del) (FB). 19.2 It was submitted that the building existed and a college was running is testimony of the construction having taken place and the total built-up area of the buildings totals to 236,999,78 Square Feet (220,118.57 Square Meter). It was submitted that even considering a conservative per square feet rate of of Rs.1400 per Square Feet…

COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD

ITA/6/2021HC Rajasthan01 Nov 2022

Bench: SANDEEP MEHTA,KULDEEP MATHUR

For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX

…n entirely new issue which was not at all considered by AQ and the jurisdiction to deal with the same is only u/s..147/148/263. Reliance in this connection was placed on the decision of Full Bench of Delhi High Court in CIT v. Sardarilal & Co (2011 251 ITR 684 (Del) (FB). 19.2 It was submitted that the building existed and a college was running is testimony of the construction having taken place and the total built-up area of the buildings totals to 236,999,78 Square Feet (220,118.57 Square Meter). It was submitted that even considering a conservative per square feet rate of of Rs.1400 per Square Feet…

THE DCIT, CEN-CIRCLE, KOTTAYAM vs. SRI.JOSE THOMAS, ADOOR

In the result, the appeals of the assesses in ITA no

ITA 55/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…n was an entirely new issue which was not at all considered by AO and the jurisdiction to deal with the same is only u/s..147 / 148 / 263. Reliance in this connection was placed on the decision of Full Bench of Delhi High Court in CIT v Sardarilal & Co (2011 251 ITR 684 (Del) (FB). 19.2 It was submitted that the building existed and a college was running is testimony of the construction having taken place and the total built-up area of the buildings totals to 236,999.78 Square Feet (220,118.57 Square Meter). It was submitted that even considering a conservative per square feet rate of of Rs.1400 per Square Fe…

THE DCIT CEN-CIRCLE, KOTTAYAM vs. SMT.GRACY BABU, ADOOR P.O.

In the result, the appeals of the assesses in ITA no

ITA 54/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…n was an entirely new issue which was not at all considered by AO and the jurisdiction to deal with the same is only u/s..147 / 148 / 263. Reliance in this connection was placed on the decision of Full Bench of Delhi High Court in CIT v Sardarilal & Co (2011 251 ITR 684 (Del) (FB). 19.2 It was submitted that the building existed and a college was running is testimony of the construction having taken place and the total built-up area of the buildings totals to 236,999.78 Square Feet (220,118.57 Square Meter). It was submitted that even considering a conservative per square feet rate of of Rs.1400 per Square Fe…

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 35/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…n was an entirely new issue which was not at all considered by AO and the jurisdiction to deal with the same is only u/s..147 / 148 / 263. Reliance in this connection was placed on the decision of Full Bench of Delhi High Court in CIT v Sardarilal & Co (2011 251 ITR 684 (Del) (FB). 19.2 It was submitted that the building existed and a college was running is testimony of the construction having taken place and the total built-up area of the buildings totals to 236,999.78 Square Feet (220,118.57 Square Meter). It was submitted that even considering a conservative per square feet rate of of Rs.1400 per Square Fe…

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 34/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…n was an entirely new issue which was not at all considered by AO and the jurisdiction to deal with the same is only u/s..147 / 148 / 263. Reliance in this connection was placed on the decision of Full Bench of Delhi High Court in CIT v Sardarilal & Co (2011 251 ITR 684 (Del) (FB). 19.2 It was submitted that the building existed and a college was running is testimony of the construction having taken place and the total built-up area of the buildings totals to 236,999.78 Square Feet (220,118.57 Square Meter). It was submitted that even considering a conservative per square feet rate of of Rs.1400 per Square Fe…

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 33/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…n was an entirely new issue which was not at all considered by AO and the jurisdiction to deal with the same is only u/s..147 / 148 / 263. Reliance in this connection was placed on the decision of Full Bench of Delhi High Court in CIT v Sardarilal & Co (2011 251 ITR 684 (Del) (FB). 19.2 It was submitted that the building existed and a college was running is testimony of the construction having taken place and the total built-up area of the buildings totals to 236,999.78 Square Feet (220,118.57 Square Meter). It was submitted that even considering a conservative per square feet rate of of Rs.1400 per Square Fe…

SMT.GRACY BABU,ADOOR P.O. vs. THE DCIT CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 32/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…n was an entirely new issue which was not at all considered by AO and the jurisdiction to deal with the same is only u/s..147 / 148 / 263. Reliance in this connection was placed on the decision of Full Bench of Delhi High Court in CIT v Sardarilal & Co (2011 251 ITR 684 (Del) (FB). 19.2 It was submitted that the building existed and a college was running is testimony of the construction having taken place and the total built-up area of the buildings totals to 236,999.78 Square Feet (220,118.57 Square Meter). It was submitted that even considering a conservative per square feet rate of of Rs.1400 per Square Fe…

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 310/COCH/2019[2010-11]Status: DisposedITAT Cochin30 Sept 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…n was an entirely new issue which was not at all considered by AO and the jurisdiction to deal with the same is only u/s..147 / 148 / 263. Reliance in this connection was placed on the decision of Full Bench of Delhi High Court in CIT v Sardarilal & Co (2011 251 ITR 684 (Del) (FB). 19.2 It was submitted that the building existed and a college was running is testimony of the construction having taken place and the total built-up area of the buildings totals to 236,999.78 Square Feet (220,118.57 Square Meter). It was submitted that even considering a conservative per square feet rate of of Rs.1400 per Square Fe…

SRI.JOSE THOMAS,ADOOR vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

In the result, the appeals of the assessesin ITA no

ITA 31/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…n was an entirely new issue which was not at all considered by AO and the jurisdiction to deal with the same is only u/s..147 / 148 / 263. Reliance in this connection was placed on the decision of Full Bench of Delhi High Court in CIT v Sardarilal & Co (2011 251 ITR 684 (Del) (FB). 19.2 It was submitted that the building existed and a college was running is testimony of the construction having taken place and the total built-up area of the buildings totals to 236,999.78 Square Feet (220,118.57 Square Meter). It was submitted that even considering a conservative per square feet rate of of Rs.1400 per Square Fe…

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 309/COCH/2019[2009-10]Status: DisposedITAT Cochin30 Sept 2019AY 2009-10

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…n was an entirely new issue which was not at all considered by AO and the jurisdiction to deal with the same is only u/s..147 / 148 / 263. Reliance in this connection was placed on the decision of Full Bench of Delhi High Court in CIT v Sardarilal & Co (2011 251 ITR 684 (Del) (FB). 19.2 It was submitted that the building existed and a college was running is testimony of the construction having taken place and the total built-up area of the buildings totals to 236,999.78 Square Feet (220,118.57 Square Meter). It was submitted that even considering a conservative per square feet rate of of Rs.1400 per Square Fe…

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 308/COCH/2019[2008-09]Status: DisposedITAT Cochin30 Sept 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…n was an entirely new issue which was not at all considered by AO and the jurisdiction to deal with the same is only u/s..147 / 148 / 263. Reliance in this connection was placed on the decision of Full Bench of Delhi High Court in CIT v Sardarilal & Co (2011 251 ITR 684 (Del) (FB). 19.2 It was submitted that the building existed and a college was running is testimony of the construction having taken place and the total built-up area of the buildings totals to 236,999.78 Square Feet (220,118.57 Square Meter). It was submitted that even considering a conservative per square feet rate of of Rs.1400 per Square Fe…

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 307/COCH/2019[2007-08]Status: DisposedITAT Cochin30 Sept 2019AY 2007-08

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…n was an entirely new issue which was not at all considered by AO and the jurisdiction to deal with the same is only u/s..147 / 148 / 263. Reliance in this connection was placed on the decision of Full Bench of Delhi High Court in CIT v Sardarilal & Co (2011 251 ITR 684 (Del) (FB). 19.2 It was submitted that the building existed and a college was running is testimony of the construction having taken place and the total built-up area of the buildings totals to 236,999.78 Square Feet (220,118.57 Square Meter). It was submitted that even considering a conservative per square feet rate of of Rs.1400 per Square Fe…

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 306/COCH/2019[2006-07]Status: DisposedITAT Cochin30 Sept 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…n was an entirely new issue which was not at all considered by AO and the jurisdiction to deal with the same is only u/s..147 / 148 / 263. Reliance in this connection was placed on the decision of Full Bench of Delhi High Court in CIT v Sardarilal & Co (2011 251 ITR 684 (Del) (FB). 19.2 It was submitted that the building existed and a college was running is testimony of the construction having taken place and the total built-up area of the buildings totals to 236,999.78 Square Feet (220,118.57 Square Meter). It was submitted that even considering a conservative per square feet rate of of Rs.1400 per Square Fe…

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT,CEN- CIRCLE,, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 305/COCH/2019[2005-06]Status: DisposedITAT Cochin30 Sept 2019AY 2005-06

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…n was an entirely new issue which was not at all considered by AO and the jurisdiction to deal with the same is only u/s..147 / 148 / 263. Reliance in this connection was placed on the decision of Full Bench of Delhi High Court in CIT v Sardarilal & Co (2011 251 ITR 684 (Del) (FB). 19.2 It was submitted that the building existed and a college was running is testimony of the construction having taken place and the total built-up area of the buildings totals to 236,999.78 Square Feet (220,118.57 Square Meter). It was submitted that even considering a conservative per square feet rate of of Rs.1400 per Square Fe…

CARMEL EDUCATIONAL TRUST,PATHANAMTHITTA vs. DCIT, KOTTAYAM

In the result, the appeals of the assesses in ITA no

ITA 304/COCH/2019[2004-05]Status: DisposedITAT Cochin30 Sept 2019AY 2004-05

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

…n was an entirely new issue which was not at all considered by AO and the jurisdiction to deal with the same is only u/s..147 / 148 / 263. Reliance in this connection was placed on the decision of Full Bench of Delhi High Court in CIT v Sardarilal & Co (2011 251 ITR 684 (Del) (FB). 19.2 It was submitted that the building existed and a college was running is testimony of the construction having taken place and the total built-up area of the buildings totals to 236,999.78 Square Feet (220,118.57 Square Meter). It was submitted that even considering a conservative per square feet rate of of Rs.1400 per Square Fe…

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CIT v. Sardarilal & Co. (251 ITR 684) — Cited in 28 Judgments | BharatTax