CIT v. Shapoorji Pallonji Mistry

44 ITR 891Supreme Court of India1962#284 most cited

What is CIT v. Shapoorji Pallonji Mistry authority for?

The Commissioner of Income-tax (Appeals) cannot enhance an assessment by introducing a new source of income or by changing the head of income during appellate proceedings.

278

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2011 to 2026.

Also referred to as

Shapoorji Pallonji Mistry · 44 ITR 891 · CIT(A) powers · enhancement of assessment · new source of income · change of head of income · Section 251 · appellate proceedings · limitation on CIT(A) powers

Sections most often in play

Section 143(3)Section 147Section 153ASection 148Section 263Section 69ASection 132Section 251(1)(a)
Read the full judgment

Issues it is cited on

section 31(3)place of effective managementsection 6(3)section 127(1)peak credit theorylegal expensessection 31ddtsection 251(1)(a)section 251(1)section 131(1a)section 251

Judgments citing CIT v. Shapoorji Pallonji Mistry

M/S. Sava Healthcare Ltd, Pune vs. Assistant Commissioner of Income Tax, Pune

In the result, 70% of world profits are added in the hands of assessee under guise of Profit Split Method

ITA 1062/PUN/2017[2007-08]Status: DisposedITAT Pune27 Jun 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.1062 To 1068/Pun/2017 यििाारण वषा / Assessment Years : 2007-08 To 2013-14

For Appellant: Shri Kishore PhadkeFor Respondent: Ms Nandita Kanchan
Section 143(3)Section 144CSection 144C(8)Section 92C(3)

…/2017 51 a) Vijay Arjundas Luthra Vs. DCIT in ITA Nos.535/PUN/2013 & 1354/PUN/2016, relating to assessment years 2004-05 & 2005-06 and ITA No.21/PUN/2015, relating to assessment year 2004-05, order dated 16.08.2017 b) CIT Vs. Shapoorji Pallonji Mistry (1962) 44 ITR 891 (SC) c) CIT Vs. Rai Bahadur Hardutroy Motilal Chamaria (1967) 66 ITR 443 (SC) d) DCIT Vs. Sandvik Information Technology AB (2017) 80 taxmann.com 295 (Pune-Trib.) 42. The Ld. DR in reply to the arguments of assessee vis-a-vis grounds of appeal No.2.1, 2.2 and 2.3 stated that allegations of assessee were that there were two transactions. However,…

Manmohansingh S. Ranawat, Mumbai vs. Income Tax Officer-2(5), Thane

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 5393/MUM/2017[2012-13]Status: DisposedITAT Mumbai26 Jun 2019AY 2012-13

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2012-13

For Appellant: Shri Prakash Jhunjhunwala, A.RFor Respondent: Shri D.G. Pansari, D.R
Section 144Section 251(1)(a)Section 37(1)Section 41(1)Section 68Section 69

…864 (Del-HC) 1. 2. CIT vs. B.P. Sherafudin 87 Taxmann.com 330 (Ker-HC) 3. CIT vs. Union Tyres 240 ITR 556 (Del-HC) 4. CIT vs. Nirbheram Daluram 5 Taxman 84 (MP-HC) 5. CIT vs. Associated Garments Makers 64Taxman215(Raj-HC) 6. CIT vs. Shapoorji Pallonji Mistry 44 ITR 891 (SC) (decision of Bom-HC (344 ITR 342) 7. CIT vs. Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 (SC) 8. Zuberi Enginnering Company vs. DCIT 103 taxmann.com 196 (Jaipur-ITAT) 9. Gurinder Mohan Singh Nindrajog vs. CIT 348 ITR 170 (Del-HC) 7. The Ld. D.R., on the other hand, relied heavily on the order of Ld. CIT(A) by submitting that the AO has…

Mr. Praveen Gupta, New Delhi vs. Addl. CIT, New Delhi

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

ITA 2263/DEL/2016[2008-09]Status: DisposedITAT Delhi18 Jun 2019AY 2008-09

Bench: Shri H.S. Sidhu & Shri R.K. Pandaassessment Year: 2008-09

Section 2(22)(e)Section 68

…power to do so. For the above proposition, he relied on the decisions of the Hon’ble Supreme Court in the case of CIT vs. Sardari Lal Co. reported 120 taxman 447, CIT vs. Union Tyres reported in 107 taxman 447 and CIT vs. Shapoorji Pallonji Mistry reported in 44 ITR 891. 8. In his alternate submission, he submitted that this issue may be set aside to the file of the AO or CIT(A) as the Bench deems it proper, since, the CIT(A) has not given effective opportunity to the assessee. Therefore, in the interest of justice, this matter may be set aside to the file of the AO with a direction to the assessee to substantiat…

M/S Promptec Renewable Energy Solutions Private Limited, Bangalore vs. Assistant Commissioner of Income Tax CPC TDS, Bangalore

In the result, all these 17 appeals filed by the assessee are allowed

ITA 3098/BANG/2018[2014-15]Status: DisposedITAT Bangalore14 Jun 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri S. Ganesh, AdvocateFor Respondent: Shri K.N. Dhandapani, JCIT (DR)
Section 200(3)Section 200ASection 234ESection 251(1)(c)

…ers of enhancement by the CIT(Appeals) is restricted only to matters which are subject matter which arose for consideration before the AO and he cannot introduce a new source in an appeal:- 1. The Commissioner of Income Tax v. Shapoorji Pallonji Mistry [1962] 44 ITR 891 (SC). 2. Commissioner of Income Tax v. Rai Bahadur Hardutroy Motilal Chamaria [1967] 66 ITR 443 (SC) 3. Commissioner of Income Tax v. National Co. Ltd. [1993] 199 ITR 445 (Calcutta). 12. On the parity of ratio laid down in the aforesaid decision, it was submitted that the action of the CIT(Appeals) in declaring return of TDS filed by the assessee…

M/S Promptec Renewable Energy Solutions Private Limited, Bangalore vs. Assistant Commissioner of Income Tax CPC TDS, Bangalore

In the result, all these 17 appeals filed by the assessee are allowed

ITA 3097/BANG/2018[2014-15]Status: DisposedITAT Bangalore14 Jun 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri S. Ganesh, AdvocateFor Respondent: Shri K.N. Dhandapani, JCIT (DR)
Section 200(3)Section 200ASection 234ESection 251(1)(c)

…ers of enhancement by the CIT(Appeals) is restricted only to matters which are subject matter which arose for consideration before the AO and he cannot introduce a new source in an appeal:- 1. The Commissioner of Income Tax v. Shapoorji Pallonji Mistry [1962] 44 ITR 891 (SC). 2. Commissioner of Income Tax v. Rai Bahadur Hardutroy Motilal Chamaria [1967] 66 ITR 443 (SC) 3. Commissioner of Income Tax v. National Co. Ltd. [1993] 199 ITR 445 (Calcutta). 12. On the parity of ratio laid down in the aforesaid decision, it was submitted that the action of the CIT(Appeals) in declaring return of TDS filed by the assessee…

M/S Promoptec Renewable Energy Solutions Private Limited, Bangalore vs. Assistant Commissioner of Income Tax CPC TDS, Ghaziabad

In the result, all these 17 appeals filed by the assessee are allowed

ITA 3096/BANG/2018[2014-15]Status: DisposedITAT Bangalore14 Jun 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri S. Ganesh, AdvocateFor Respondent: Shri K.N. Dhandapani, JCIT (DR)
Section 200(3)Section 200ASection 234ESection 251(1)(c)

…ers of enhancement by the CIT(Appeals) is restricted only to matters which are subject matter which arose for consideration before the AO and he cannot introduce a new source in an appeal:- 1. The Commissioner of Income Tax v. Shapoorji Pallonji Mistry [1962] 44 ITR 891 (SC). 2. Commissioner of Income Tax v. Rai Bahadur Hardutroy Motilal Chamaria [1967] 66 ITR 443 (SC) 3. Commissioner of Income Tax v. National Co. Ltd. [1993] 199 ITR 445 (Calcutta). 12. On the parity of ratio laid down in the aforesaid decision, it was submitted that the action of the CIT(Appeals) in declaring return of TDS filed by the assessee…

M/S Promptec Renewable Energy Solutions Private Limited, Bangalore vs. Assistant Commissioner of Income Tax CPC TDS, Ghaziabad

In the result, all these 17 appeals filed by the assessee are allowed

ITA 3095/BANG/2018[2014-15]Status: DisposedITAT Bangalore14 Jun 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri S. Ganesh, AdvocateFor Respondent: Shri K.N. Dhandapani, JCIT (DR)
Section 200(3)Section 200ASection 234ESection 251(1)(c)

…ers of enhancement by the CIT(Appeals) is restricted only to matters which are subject matter which arose for consideration before the AO and he cannot introduce a new source in an appeal:- 1. The Commissioner of Income Tax v. Shapoorji Pallonji Mistry [1962] 44 ITR 891 (SC). 2. Commissioner of Income Tax v. Rai Bahadur Hardutroy Motilal Chamaria [1967] 66 ITR 443 (SC) 3. Commissioner of Income Tax v. National Co. Ltd. [1993] 199 ITR 445 (Calcutta). 12. On the parity of ratio laid down in the aforesaid decision, it was submitted that the action of the CIT(Appeals) in declaring return of TDS filed by the assessee…

M/S Promptec Renewable Energy Solution Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax CPC TDS, Ghaziabad

In the result, all these 17 appeals filed by the assessee are allowed

ITA 3094/BANG/2018[2013-14]Status: DisposedITAT Bangalore14 Jun 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri S. Ganesh, AdvocateFor Respondent: Shri K.N. Dhandapani, JCIT (DR)
Section 200(3)Section 200ASection 234ESection 251(1)(c)

…ers of enhancement by the CIT(Appeals) is restricted only to matters which are subject matter which arose for consideration before the AO and he cannot introduce a new source in an appeal:- 1. The Commissioner of Income Tax v. Shapoorji Pallonji Mistry [1962] 44 ITR 891 (SC). 2. Commissioner of Income Tax v. Rai Bahadur Hardutroy Motilal Chamaria [1967] 66 ITR 443 (SC) 3. Commissioner of Income Tax v. National Co. Ltd. [1993] 199 ITR 445 (Calcutta). 12. On the parity of ratio laid down in the aforesaid decision, it was submitted that the action of the CIT(Appeals) in declaring return of TDS filed by the assessee…

M/S Promptec Renewable Energy Solutions Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax CPC TDS, Ghaziabad

In the result, all these 17 appeals filed by the assessee are allowed

ITA 3093/BANG/2018[2013-14]Status: DisposedITAT Bangalore14 Jun 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri S. Ganesh, AdvocateFor Respondent: Shri K.N. Dhandapani, JCIT (DR)
Section 200(3)Section 200ASection 234ESection 251(1)(c)

…ers of enhancement by the CIT(Appeals) is restricted only to matters which are subject matter which arose for consideration before the AO and he cannot introduce a new source in an appeal:- 1. The Commissioner of Income Tax v. Shapoorji Pallonji Mistry [1962] 44 ITR 891 (SC). 2. Commissioner of Income Tax v. Rai Bahadur Hardutroy Motilal Chamaria [1967] 66 ITR 443 (SC) 3. Commissioner of Income Tax v. National Co. Ltd. [1993] 199 ITR 445 (Calcutta). 12. On the parity of ratio laid down in the aforesaid decision, it was submitted that the action of the CIT(Appeals) in declaring return of TDS filed by the assessee…

M/S Promptec Renewable Energy Solution Private Limited, Bangalore vs. Assistant Commissioner of Income Tax CPC, TDS, Ghaziabad

In the result, all these 17 appeals filed by the assessee are allowed

ITA 3092/BANG/2018[2013-14]Status: DisposedITAT Bangalore14 Jun 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri S. Ganesh, AdvocateFor Respondent: Shri K.N. Dhandapani, JCIT (DR)
Section 200(3)Section 200ASection 234ESection 251(1)(c)

…ers of enhancement by the CIT(Appeals) is restricted only to matters which are subject matter which arose for consideration before the AO and he cannot introduce a new source in an appeal:- 1. The Commissioner of Income Tax v. Shapoorji Pallonji Mistry [1962] 44 ITR 891 (SC). 2. Commissioner of Income Tax v. Rai Bahadur Hardutroy Motilal Chamaria [1967] 66 ITR 443 (SC) 3. Commissioner of Income Tax v. National Co. Ltd. [1993] 199 ITR 445 (Calcutta). 12. On the parity of ratio laid down in the aforesaid decision, it was submitted that the action of the CIT(Appeals) in declaring return of TDS filed by the assessee…

Mdlr Estates Pvt. Ltd., New Delhi vs. DCIT, Central Circle-14, New Delhi

In the result, both the appeals filed by the respective assessees are partly allowed for statistical purpose

ITA 8215/DEL/2018[2008-09]Status: DisposedITAT Delhi11 Jun 2019AY 2008-09

Bench: Sh. R. K. Panda & Sh. Kuldip Singhassessment Year: 2008-09

Section 142Section 144Section 153ASection 264

…a valid ground for treating the same as collusive and thereby making the addition. 21. Referring to the following decisions he submitted that the CIT (A) has no power to enhance the assessment for income from new source :- 1. CIT vs Shapoorji Pallonji Mistry 44 ITR 891 (SC) 2. CIT vs Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 (SC) 3. Shapoorji Pallonji Mistry 34 ITR 342 (Bom) 4. CIT vs Union Tyres 240 ITR 556 (Delhi) 5. CIT vs. Sardari Lai & Co. 251 ITR 864 (Delhi) 6. CIT vs Changanlal Kailas & Co. 19 Taxmann 536 (Mad) 7. CIT vs. Associated Garments Makers 197 ITR 350 (Rajasthan) 8. CIT vs. National Co. L…

Mdlr Builders P.Ltd, New Delhi vs. DCIT, Central Circle-14, New Delhi

In the result, both the appeals filed by the respective assessees are partly allowed for statistical purpose

ITA 8214/DEL/2018[2008-09]Status: DisposedITAT Delhi11 Jun 2019AY 2008-09

Bench: Sh. R. K. Panda & Sh. Kuldip Singhassessment Year: 2008-09

Section 142Section 144Section 153ASection 264

…a valid ground for treating the same as collusive and thereby making the addition. 21. Referring to the following decisions he submitted that the CIT (A) has no power to enhance the assessment for income from new source :- 1. CIT vs Shapoorji Pallonji Mistry 44 ITR 891 (SC) 2. CIT vs Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 (SC) 3. Shapoorji Pallonji Mistry 34 ITR 342 (Bom) 4. CIT vs Union Tyres 240 ITR 556 (Delhi) 5. CIT vs. Sardari Lai & Co. 251 ITR 864 (Delhi) 6. CIT vs Changanlal Kailas & Co. 19 Taxmann 536 (Mad) 7. CIT vs. Associated Garments Makers 197 ITR 350 (Rajasthan) 8. CIT vs. National Co. L…

Manjit Management Services (P) Ltd., Kolkata vs. ITO, Ward - 9(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 2667/KOL/2018[2008-09]Status: DisposedITAT Kolkata10 May 2019AY 2008-09

Bench: Sri J. Sudhakar Reddy] I.T.A. No. 2667/Kol/2018 Assessment Year: 2008-09 Manjit Management Services Pvt. Ltd………………....………………..……………..……….….Appellant Plot No. 258/B Block-B Bangue Avenue Kolkata-700 055 [Pan : Aaecm 4773 D] Income Tax Officer, Ward – 9(1), Kolkata…….......................................................…...Respondent Appearances By: Shri Miraj D. Shah, Advocate, Appeared On Behalf Of The Assessee. Shri Sankar Haldar, Jcit, Sr. D/R, Appearing On Behalf Of The Revenue.

Section 147Section 14ASection 250Section 251(1)(a)Section 68

…ssessment order and that it cannot be exercised for bringing to tax a new source of income. Reliance was placed on the following decisions:-  CIT vs. Rai Bahadur Hardutroy Motilal Chamaria [1967] 66 ITR 443 (SC)  CIT vs. Shapoorji Pallonji Mitry reported in 44 ITR 891 (SC)  CIT vs. Associated Garments Makers reported 64 Taxman 215  CIT vs. Sardari Lal & Co. [2001] 251 ITR 864 (Delhi) (FB)  CIT vs. Thrissur vs. B.P. Sherafudin reported in [2017] 87 taxmann.com 330 (Kerala) 4.1. He submitted that keeping in view the propositions of law laid down by the various Courts on this issue, the order of the ld. CIT(A)…

Prem Manohar Gupta, Kanpur vs. Dy. Commissioner of Income Tax-2, Kanpur

In the result, appeal in I

ITA 512/LKW/2017[2012-13]Status: DisposedITAT Lucknow03 May 2019AY 2012-13

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 143(3)Section 154Section 251Section 36Section 36(1)(iii)

…Officer termed the same as commission on the sale of land. The Ld. AR has relied on the various case laws more preciously that of Shapoorji Pattonji Mistry v. CIT [1958] 34 ITR 342 (Bom.) (confirmed by the Apex Court in CIT v. Shapoorji Pattonji Mistry [1962] 44 ITR 891 (SC) wherein the Hon'ble Bombay High Court while dealing with the powers of the CIT(A) held that CIT(A) was not empower to enhance an income on an issue which was not the subject matter of the assessment. The ratio laid down in the judgment of full Bench of Delhi High Court in the case of Sardari Lal & Co. (supra) is also relevant in assessee's ca…

Prem Manohar Gupta, Kanpur vs. Dy. Commissioner of Income Tax-2, Kanpur

In the result, appeal in I

ITA 511/LKW/2017[2012-13]Status: DisposedITAT Lucknow03 May 2019AY 2012-13

Bench: Shri A. D. Jain & Shri T. S. Kapoor

Section 143(3)Section 154Section 251Section 36Section 36(1)(iii)

…Officer termed the same as commission on the sale of land. The Ld. AR has relied on the various case laws more preciously that of Shapoorji Pattonji Mistry v. CIT [1958] 34 ITR 342 (Bom.) (confirmed by the Apex Court in CIT v. Shapoorji Pattonji Mistry [1962] 44 ITR 891 (SC) wherein the Hon'ble Bombay High Court while dealing with the powers of the CIT(A) held that CIT(A) was not empower to enhance an income on an issue which was not the subject matter of the assessment. The ratio laid down in the judgment of full Bench of Delhi High Court in the case of Sardari Lal & Co. (supra) is also relevant in assessee's ca…

Lalith Kumar Dosi, Bangalore vs. The Assistant Commissioner of Income Tax CPC TDS, Ghaziabad

In the result, all the appeals by the assessees are allowed

ITA 2676/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Mar 2019AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT)
Section 154Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

…ch are subject matter which arose for consideration before the AO and he cannot introduce a new source in an appeal:- ITA Nos.2658, 2660, 2675 to 2676, 2666 to 2670/Bang/2018 Page 8 of 11 1. The Commissioner of Income Tax v. Shapoorji Pallonji Mistry [1962] 44 ITR 891 (SC). 2. Commissioner of Income Tax v. Rai Bahadur Hardutroy Motilal Chamaria [1967] 66 ITR 443 (SC) 3. Commissioner of Income Tax v. National Co. Ltd. [1993] 199 ITR 445 (Calcutta). 12. On the parity of ratio laid down in the aforesaid decision, it was submitted that the action of the CIT(Appeals) in declaring return of TDS filed by the assessee…

Lalit Kumar Dosi, Bangalore vs. The Assistant Commissioner of Income Tax CPC TDS, Ghaiabad

In the result, all the appeals by the assessees are allowed

ITA 2675/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Mar 2019AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT)
Section 154Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

…ch are subject matter which arose for consideration before the AO and he cannot introduce a new source in an appeal:- ITA Nos.2658, 2660, 2675 to 2676, 2666 to 2670/Bang/2018 Page 8 of 11 1. The Commissioner of Income Tax v. Shapoorji Pallonji Mistry [1962] 44 ITR 891 (SC). 2. Commissioner of Income Tax v. Rai Bahadur Hardutroy Motilal Chamaria [1967] 66 ITR 443 (SC) 3. Commissioner of Income Tax v. National Co. Ltd. [1993] 199 ITR 445 (Calcutta). 12. On the parity of ratio laid down in the aforesaid decision, it was submitted that the action of the CIT(Appeals) in declaring return of TDS filed by the assessee…

Pachisia Plastics Private Limited, Bangalore vs. The Assistant Commissioner of Income Tax CPC TDS, Ghaziabad

In the result, all the appeals by the assessees are allowed

ITA 2670/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Mar 2019AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT)
Section 154Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

…ch are subject matter which arose for consideration before the AO and he cannot introduce a new source in an appeal:- ITA Nos.2658, 2660, 2675 to 2676, 2666 to 2670/Bang/2018 Page 8 of 11 1. The Commissioner of Income Tax v. Shapoorji Pallonji Mistry [1962] 44 ITR 891 (SC). 2. Commissioner of Income Tax v. Rai Bahadur Hardutroy Motilal Chamaria [1967] 66 ITR 443 (SC) 3. Commissioner of Income Tax v. National Co. Ltd. [1993] 199 ITR 445 (Calcutta). 12. On the parity of ratio laid down in the aforesaid decision, it was submitted that the action of the CIT(Appeals) in declaring return of TDS filed by the assessee…

Pachisia Plastics Private Limited, Bangalore vs. The Assistant Commissioner of Income Tax CPC TDS, Ghaziabad

In the result, all the appeals by the assessees are allowed

ITA 2669/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Mar 2019AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT)
Section 154Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

…ch are subject matter which arose for consideration before the AO and he cannot introduce a new source in an appeal:- ITA Nos.2658, 2660, 2675 to 2676, 2666 to 2670/Bang/2018 Page 8 of 11 1. The Commissioner of Income Tax v. Shapoorji Pallonji Mistry [1962] 44 ITR 891 (SC). 2. Commissioner of Income Tax v. Rai Bahadur Hardutroy Motilal Chamaria [1967] 66 ITR 443 (SC) 3. Commissioner of Income Tax v. National Co. Ltd. [1993] 199 ITR 445 (Calcutta). 12. On the parity of ratio laid down in the aforesaid decision, it was submitted that the action of the CIT(Appeals) in declaring return of TDS filed by the assessee…

Pachisia Plastics Private Limited, Kanakapura vs. The Assistant Commissioner of Income Tax CPC TDS, Ghaziabad

In the result, all the appeals by the assessees are allowed

ITA 2668/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Mar 2019AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT)
Section 154Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

…ch are subject matter which arose for consideration before the AO and he cannot introduce a new source in an appeal:- ITA Nos.2658, 2660, 2675 to 2676, 2666 to 2670/Bang/2018 Page 8 of 11 1. The Commissioner of Income Tax v. Shapoorji Pallonji Mistry [1962] 44 ITR 891 (SC). 2. Commissioner of Income Tax v. Rai Bahadur Hardutroy Motilal Chamaria [1967] 66 ITR 443 (SC) 3. Commissioner of Income Tax v. National Co. Ltd. [1993] 199 ITR 445 (Calcutta). 12. On the parity of ratio laid down in the aforesaid decision, it was submitted that the action of the CIT(Appeals) in declaring return of TDS filed by the assessee…