CIT v. Sardarilal & Co.

251 ITR 684High Court#4161 most cited

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

The Assessing Officer (AO) lacks the jurisdiction to deal with the issue of the amount given for construction if it was not considered by them initially. Such new issues can only be addressed under sections 147/148/263.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2024.

Also referred to as

CIT v. Sardarilal & Co. · Section 147 · Section 148 · Section 263 · jurisdiction · reassessment · new issue · construction cost · AO powers

Judgments citing CIT v. Sardarilal & Co.

Sri.Jose Thomas, Adoor vs. The DCIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 30/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…

Sri.Jose Thomas, Adoor vs. The DCIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 29/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…

Sri.Jose Thomas, Adoor vs. The DCIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 28/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…

Sri.Jose Thomas, Adoor vs. The DCIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 27/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…

The ACIT Cen-Circle, Kottayam vs. Smt.Gracy Babu, Adoor P.O

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

ITA 239/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

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 ACIT, Cen-Circle, Kottayam vs. Sri.Jose Thomas, Adoor

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

ITA 238/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

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 P.O., Pathanamthitta vs. The ACIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 213/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

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…

Mrs.Gracy Babu, Adoor P.O., Pathanamthitta vs. The DCIT, Cen-Circle, Kottayam

In the result, the appeals of the assessesin ITA no

ITA 210/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12

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…