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 366,470 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

Mahariva Pupil Educational Society, Noida vs. CIT(A)- 1, Noida

In the result, the assessee’s instant twin quantum appeals

ITA 7255/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Jul 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

For Appellant: Shri Akshit Goel, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10(23)(C)Section 11Section 11(1)(d)Section 143(3)Section 251(1)(a)Section 251(2)Section 271(1)(c)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Shri Satbeer Singh Godara, Judicial Member And Shri Manish Agarwal, Accountant Member ITA No. 7254/Del/2017 : Asstt. Year: 2011-12 ITA No. 7255/Del/2017 : Asstt. Year: 2012-13 ITA No. 4465/Del/2017 : Asstt. Year: 2011-12 ITA No. 4466/Del/2017 : Asstt. Year: 2012-13 Mahavira Pupil Educational Society, Vs JCIT, RANGE-1, NOIDA Lochan & Co. (Chartered Accountant), 415, Krishna Apra Plaza, Sector-18, Noida (UP) (PAN: AABTM3865E) (APPELLANT) (RESPONDENT) Assessee by : Shri Akshit Goel, CA Revenue by : Ms. Harpreet Kaur Hansra, Sr. DR. Date of He…

Mahariva Pupil Educational Society, Noida vs. JCIT, Range-1, Noida

In the result, the assessee’s instant twin quantum appeals

ITA 7254/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Jul 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

For Appellant: Shri Akshit Goel, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10(23)(C)Section 11Section 11(1)(d)Section 143(3)Section 251(1)(a)Section 251(2)Section 271(1)(c)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Shri Satbeer Singh Godara, Judicial Member And Shri Manish Agarwal, Accountant Member ITA No. 7254/Del/2017 : Asstt. Year: 2011-12 ITA No. 7255/Del/2017 : Asstt. Year: 2012-13 ITA No. 4465/Del/2017 : Asstt. Year: 2011-12 ITA No. 4466/Del/2017 : Asstt. Year: 2012-13 Mahavira Pupil Educational Society, Vs JCIT, RANGE-1, NOIDA Lochan & Co. (Chartered Accountant), 415, Krishna Apra Plaza, Sector-18, Noida (UP) (PAN: AABTM3865E) (APPELLANT) (RESPONDENT) Assessee by : Shri Akshit Goel, CA Revenue by : Ms. Harpreet Kaur Hansra, Sr. DR. Date of He…

Mahavira Pupil Educational Society, Noida vs. ITO(Exemption), Noida

In the result, the assessee's instant twin quantum appeals

ITA 4466/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Jul 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

For Appellant: Shri Akshit Goel, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10(23)(C)Section 11Section 11(1)(d)Section 143(3)Section 251(1)(a)Section 251(2)Section 271(1)(c)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `F', NEW DELHI Before Shri Satbeer Singh Godara, Judicial Member And Shri Manish Agarwal, Accountant Member ITA No. 7254/Del/2017 : Asstt. Year: 2011-12 ITA No. 7255/Del/2017 : Asstt. Year: 2012-13 ITA No. 4465/Del/2017: Asstt. Year: 2011-12 ITA No. 4466/Del/2017 : Asstt. Year: 2012-13 Mahavira Pupil Educational Society, Vs JCIT, RANGE-1, NOIDA Lochan & Co. (Chartered Accountant), 415, Krishna Apra Plaza, Sector-18, Noida (UP) (PAN: AABTM3865E) (APPELLANT) (RESPONDENT) Assessee by : Shri Akshit Goel, CA Revenue by : Ms. Harpreet Kaur Hansra, Sr. DR. Date of Hearing…

Mahavira Pupil Educational Society, Noida vs. ITO(Exemption), Noida

In the result, the assessee’s instant twin quantum appeals

ITA 4465/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Jul 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

For Appellant: Shri Akshit Goel, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10(23)(C)Section 11Section 11(1)(d)Section 143(3)Section 251(1)(a)Section 251(2)Section 271(1)(c)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Shri Satbeer Singh Godara, Judicial Member And Shri Manish Agarwal, Accountant Member ITA No. 7254/Del/2017 : Asstt. Year: 2011-12 ITA No. 7255/Del/2017 : Asstt. Year: 2012-13 ITA No. 4465/Del/2017 : Asstt. Year: 2011-12 ITA No. 4466/Del/2017 : Asstt. Year: 2012-13 Mahavira Pupil Educational Society, Vs JCIT, RANGE-1, NOIDA Lochan & Co. (Chartered Accountant), 415, Krishna Apra Plaza, Sector-18, Noida (UP) (PAN: AABTM3865E) (APPELLANT) (RESPONDENT) Assessee by : Shri Akshit Goel, CA Revenue by : Ms. Harpreet Kaur Hansra, Sr. DR. Date of He…

Solo Steel Tech, Rajkot vs. The PCIT-1, Rajkot

ITA 316/RJT/2024[2013-14]Status: DisposedITAT Rajkot01 Jul 2025AY 2013-14
Section 143(3)Section 153ASection 40A

…t the case of Jute Corporation of India Limited vs CIT (1991) 187 ITR 688 (SC). In this regard it is further clarified that there is no new source of income in category ‘A’case, as defined by Honourable Supreme Court in CIT Vs Shapoorji Pallonji Mistri (1962) 44 ITR 891 (SC). To summarize, Ld. ITAT as plenary powers which Ld. CIT(A) as well as Ld. assessing officer possess and the prayer of Revenue is limited to sustaining additions already made by Ld. assessing officer by applying deeming provisions. SOLO STEELTECH v.PCIT ITA No. 316/Rjt/2024 (AY 2013-14) c) Whether the assessee is an Angadiya/Shroff? or is enga…

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)

…as been subject matter of various rulings of Hon'ble Supreme Court and various High Courts over the years. The Learned Counsel for the Assessee further referring to the decision of Hon'ble Supreme Court in the case of CIT vs., Shapoorji Pallonji Mistry [1962] 44 ITR 891 (SC) and the decision of CIT vs., Rai Bahadur Hardutroy Motilal Chamarla [1967] 66 ITR 443 (SC) submitted that, the power of enhancement of AAC is restricted to only to the income which was subject matter of consideration for the purpose of assessment by the Income Tax Officer and it would not be open to AAC to introduce a new source of income int…

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)

…s 18 ITA.Nos.382 & 472/Hyd./2025 rulings of Hon’ble Supreme Court and various High Courts over the years. The Learned Counsel for the Assessee further referring to the decision of Hon’ble Supreme Court in the case of CIT vs., Shapoorji Pallonji Mistry [1962] 44 ITR 891 (SC) and the decision of CIT vs., Rai Bahadur Hardutroy Motilal Chamarla [1967] 66 ITR 443 (SC) submitted that, the power of enhancement of AAC is restricted to only to the income which was subject matter of consideration for the purpose of assessment by the Income Tax Officer and it would not be open to AAC to introduce a new source of income int…

DCIT, Central Circle-18, New Delhi vs. Geeta Sharma, Ghaziabad

ITA 727/DEL/2019[2012-13]Status: DisposedITAT Delhi30 Jun 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

…g entries as bogus, the CIT(A)'s action adding the above percentage of 2.5% representing the profit element therein, amounts to an enhancement under section 251(1)(a) of the Act which is not sustainable in law going by CIT Vs. Shapoorji Pallonji Mistry (1962) 44 ITR 891 (SC); CIT Vs. Sardari Lal & Co. (2001) 251 ITR 864 (Del.) and CIT Vs. Union Tyres (1999) 240 ITR 556 (Del.). He therefore vehemently presses the assessee's cross objections that in case we do not agree to the foregoing legal argument, the impugned entries commission could not be allowed to exceed 0.15% to 0.5% margin only in such circumstances. 5.…

DCIT, Central Circle-18, New Delhi vs. Geeta Sharma, Ghaziabad

ITA 726/DEL/2019[2011-12]Status: DisposedITAT Delhi30 Jun 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Sh. Vinay Sharma, Dcit, Central Circle-18, B-373, Swarnajyanti Puram, New Delhi Ghaziabad Pan: Bdqps4406L (Appellant) (Respondent) With C.O. No.60/Del/2019 [Arising Out Of Ita No.712/Del/2019] Assessment Year: 2011-12 Vs. Dcit, Sh. Vinay Sharma, B-373, Swarnajyanti Puram, Central Circle-18, Ghaziabad New Delhi Pan: Bdqps4406L (Appellant) (Respondent) With Ita Nos.716 & 717/Del/2019 Assessment Years: 2011-12 & 2012-13 Vs. Sh. Dheer Chand Sharma, Dcit, Central Circle-18, B-373, Swarnajyanti Puram, New Delhi Ghaziabad Pan: Bdlps0502C (Appellant) (Respondent) With C.O. Nos.64 & 65/Del/2019 [Arising Out Of Ita Nos.716 & 717/Del/2019] Assessment Years: 2011-12 & 2012-13 Vs. Dcit, Sh. Dheer Chand Sharma B-373, Swarnajyanti Puram, Central Circle-18, Ghaziabad New Delhi Pan: Bdlps0502C (Appellant) (Respondent)

Section 144Section 153ASection 37(1)

…g entries as bogus, the CIT(A)’s action adding the above percentage of 2.5% representing the profit element therein, amounts to an enhancement under section 251(1)(a) of the Act which is not sustainable in law going by CIT Vs. Shapoorji Pallonji Mistry (1962) 44 ITR 891 (SC); CIT Vs. Sardari Lal & Co. (2001) 251 ITR 864 (Del.) and CIT Vs. Union Tyres (1999) 240 ITR 556 (Del.). He therefore vehemently presses the assessee’s cross objections that in case we do not agree to the foregoing legal argument, the impugned entries commission could not be allowed to exceed 0.15% to 0.5% margin only in such circumstances. 6…

DCIT, Central Circle-18, New Delhi vs. Guru Prasad Sharma, Ghaziabad

ITA 722/DEL/2019[2012-13]Status: DisposedITAT Delhi30 Jun 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Sh. Vinay Sharma, Dcit, Central Circle-18, B-373, Swarnajyanti Puram, New Delhi Ghaziabad Pan: Bdqps4406L (Appellant) (Respondent) With C.O. No.60/Del/2019 [Arising Out Of Ita No.712/Del/2019] Assessment Year: 2011-12 Vs. Dcit, Sh. Vinay Sharma, B-373, Swarnajyanti Puram, Central Circle-18, Ghaziabad New Delhi Pan: Bdqps4406L (Appellant) (Respondent) With Ita Nos.716 & 717/Del/2019 Assessment Years: 2011-12 & 2012-13 Vs. Sh. Dheer Chand Sharma, Dcit, Central Circle-18, B-373, Swarnajyanti Puram, New Delhi Ghaziabad Pan: Bdlps0502C (Appellant) (Respondent) With C.O. Nos.64 & 65/Del/2019 [Arising Out Of Ita Nos.716 & 717/Del/2019] Assessment Years: 2011-12 & 2012-13 Vs. Dcit, Sh. Dheer Chand Sharma B-373, Swarnajyanti Puram, Central Circle-18, Ghaziabad New Delhi Pan: Bdlps0502C (Appellant) (Respondent)

Section 144Section 153ASection 37(1)

…g entries as bogus, the CIT(A)’s action adding the above percentage of 2.5% representing the profit element therein, amounts to an enhancement under section 251(1)(a) of the Act which is not sustainable in law going by CIT Vs. Shapoorji Pallonji Mistry (1962) 44 ITR 891 (SC); CIT Vs. Sardari Lal & Co. (2001) 251 ITR 864 (Del.) and CIT Vs. Union Tyres (1999) 240 ITR 556 (Del.). He therefore vehemently presses the assessee’s cross objections that in case we do not agree to the foregoing legal argument, the impugned entries commission could not be allowed to exceed 0.15% to 0.5% margin only in such circumstances. 6…

DCIT, Central Circle-18, New Delhi vs. Guru Prasad Sharma, Ghaziabad

ITA 721/DEL/2019[2011-12]Status: DisposedITAT Delhi30 Jun 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Sh. Vinay Sharma, Dcit, Central Circle-18, B-373, Swarnajyanti Puram, New Delhi Ghaziabad Pan: Bdqps4406L (Appellant) (Respondent) With C.O. No.60/Del/2019 [Arising Out Of Ita No.712/Del/2019] Assessment Year: 2011-12 Vs. Dcit, Sh. Vinay Sharma, B-373, Swarnajyanti Puram, Central Circle-18, Ghaziabad New Delhi Pan: Bdqps4406L (Appellant) (Respondent) With Ita Nos.716 & 717/Del/2019 Assessment Years: 2011-12 & 2012-13 Vs. Sh. Dheer Chand Sharma, Dcit, Central Circle-18, B-373, Swarnajyanti Puram, New Delhi Ghaziabad Pan: Bdlps0502C (Appellant) (Respondent) With C.O. Nos.64 & 65/Del/2019 [Arising Out Of Ita Nos.716 & 717/Del/2019] Assessment Years: 2011-12 & 2012-13 Vs. Dcit, Sh. Dheer Chand Sharma B-373, Swarnajyanti Puram, Central Circle-18, Ghaziabad New Delhi Pan: Bdlps0502C (Appellant) (Respondent)

Section 144Section 153ASection 37(1)

…g entries as bogus, the CIT(A)’s action adding the above percentage of 2.5% representing the profit element therein, amounts to an enhancement under section 251(1)(a) of the Act which is not sustainable in law going by CIT Vs. Shapoorji Pallonji Mistry (1962) 44 ITR 891 (SC); CIT Vs. Sardari Lal & Co. (2001) 251 ITR 864 (Del.) and CIT Vs. Union Tyres (1999) 240 ITR 556 (Del.). He therefore vehemently presses the assessee’s cross objections that in case we do not agree to the foregoing legal argument, the impugned entries commission could not be allowed to exceed 0.15% to 0.5% margin only in such circumstances. 6…

DCIT, Central Circle-18, New Delhi vs. Dheer Chand Sharma, Ghaziabadi

ITA 717/DEL/2019[2012-13]Status: DisposedITAT Delhi30 Jun 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Sh. Vinay Sharma, Dcit, Central Circle-18, B-373, Swarnajyanti Puram, New Delhi Ghaziabad Pan: Bdqps4406L (Appellant) (Respondent) With C.O. No.60/Del/2019 [Arising Out Of Ita No.712/Del/2019] Assessment Year: 2011-12 Vs. Dcit, Sh. Vinay Sharma, B-373, Swarnajyanti Puram, Central Circle-18, Ghaziabad New Delhi Pan: Bdqps4406L (Appellant) (Respondent) With Ita Nos.716 & 717/Del/2019 Assessment Years: 2011-12 & 2012-13 Vs. Sh. Dheer Chand Sharma, Dcit, Central Circle-18, B-373, Swarnajyanti Puram, New Delhi Ghaziabad Pan: Bdlps0502C (Appellant) (Respondent) With C.O. Nos.64 & 65/Del/2019 [Arising Out Of Ita Nos.716 & 717/Del/2019] Assessment Years: 2011-12 & 2012-13 Vs. Dcit, Sh. Dheer Chand Sharma B-373, Swarnajyanti Puram, Central Circle-18, Ghaziabad New Delhi Pan: Bdlps0502C (Appellant) (Respondent)

Section 144Section 153ASection 37(1)

…g entries as bogus, the CIT(A)’s action adding the above percentage of 2.5% representing the profit element therein, amounts to an enhancement under section 251(1)(a) of the Act which is not sustainable in law going by CIT Vs. Shapoorji Pallonji Mistry (1962) 44 ITR 891 (SC); CIT Vs. Sardari Lal & Co. (2001) 251 ITR 864 (Del.) and CIT Vs. Union Tyres (1999) 240 ITR 556 (Del.). He therefore vehemently presses the assessee’s cross objections that in case we do not agree to the foregoing legal argument, the impugned entries commission could not be allowed to exceed 0.15% to 0.5% margin only in such circumstances. 6…

DCIT, Central Circle-18, New Delhi vs. Dheer Chand Sharma, Ghaziabadi

ITA 716/DEL/2019[2011-12]Status: DisposedITAT Delhi30 Jun 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Sh. Vinay Sharma, Dcit, Central Circle-18, B-373, Swarnajyanti Puram, New Delhi Ghaziabad Pan: Bdqps4406L (Appellant) (Respondent) With C.O. No.60/Del/2019 [Arising Out Of Ita No.712/Del/2019] Assessment Year: 2011-12 Vs. Dcit, Sh. Vinay Sharma, B-373, Swarnajyanti Puram, Central Circle-18, Ghaziabad New Delhi Pan: Bdqps4406L (Appellant) (Respondent) With Ita Nos.716 & 717/Del/2019 Assessment Years: 2011-12 & 2012-13 Vs. Sh. Dheer Chand Sharma, Dcit, Central Circle-18, B-373, Swarnajyanti Puram, New Delhi Ghaziabad Pan: Bdlps0502C (Appellant) (Respondent) With C.O. Nos.64 & 65/Del/2019 [Arising Out Of Ita Nos.716 & 717/Del/2019] Assessment Years: 2011-12 & 2012-13 Vs. Dcit, Sh. Dheer Chand Sharma B-373, Swarnajyanti Puram, Central Circle-18, Ghaziabad New Delhi Pan: Bdlps0502C (Appellant) (Respondent)

Section 144Section 153ASection 37(1)

…g entries as bogus, the CIT(A)’s action adding the above percentage of 2.5% representing the profit element therein, amounts to an enhancement under section 251(1)(a) of the Act which is not sustainable in law going by CIT Vs. Shapoorji Pallonji Mistry (1962) 44 ITR 891 (SC); CIT Vs. Sardari Lal & Co. (2001) 251 ITR 864 (Del.) and CIT Vs. Union Tyres (1999) 240 ITR 556 (Del.). He therefore vehemently presses the assessee’s cross objections that in case we do not agree to the foregoing legal argument, the impugned entries commission could not be allowed to exceed 0.15% to 0.5% margin only in such circumstances. 6…

DCIT, Central Circle-18, Ghaziabad vs. Vinay Sharma, Ghaziabad

ITA 712/DEL/2019[2011-12]Status: DisposedITAT Delhi30 Jun 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Sh. Vinay Sharma, Dcit, Central Circle-18, B-373, Swarnajyanti Puram, New Delhi Ghaziabad Pan: Bdqps4406L (Appellant) (Respondent) With C.O. No.60/Del/2019 [Arising Out Of Ita No.712/Del/2019] Assessment Year: 2011-12 Vs. Dcit, Sh. Vinay Sharma, B-373, Swarnajyanti Puram, Central Circle-18, Ghaziabad New Delhi Pan: Bdqps4406L (Appellant) (Respondent) With Ita Nos.716 & 717/Del/2019 Assessment Years: 2011-12 & 2012-13 Vs. Sh. Dheer Chand Sharma, Dcit, Central Circle-18, B-373, Swarnajyanti Puram, New Delhi Ghaziabad Pan: Bdlps0502C (Appellant) (Respondent) With C.O. Nos.64 & 65/Del/2019 [Arising Out Of Ita Nos.716 & 717/Del/2019] Assessment Years: 2011-12 & 2012-13 Vs. Dcit, Sh. Dheer Chand Sharma B-373, Swarnajyanti Puram, Central Circle-18, Ghaziabad New Delhi Pan: Bdlps0502C (Appellant) (Respondent)

Section 144Section 153ASection 37(1)

…g entries as bogus, the CIT(A)’s action adding the above percentage of 2.5% representing the profit element therein, amounts to an enhancement under section 251(1)(a) of the Act which is not sustainable in law going by CIT Vs. Shapoorji Pallonji Mistry (1962) 44 ITR 891 (SC); CIT Vs. Sardari Lal & Co. (2001) 251 ITR 864 (Del.) and CIT Vs. Union Tyres (1999) 240 ITR 556 (Del.). He therefore vehemently presses the assessee’s cross objections that in case we do not agree to the foregoing legal argument, the impugned entries commission could not be allowed to exceed 0.15% to 0.5% margin only in such circumstances. 6…

Shri Bharatkumar Iashwarbhai Bhatiya, Rajkot vs. The ITO, Ward-1 (1) (2), Rajkot

ITA 46/RJT/2023[2013-14]Status: DisposedITAT Rajkot19 Jun 2025AY 2013-14

…the case of Jute Corporation of India Limited vs CIT (1991) 187 ITR 688 (SC). In this regard it is further clarified that there is no new source of income in category 'A' case, as defined by Honourable Supreme Court in CIT Vs Shapoorji Pallonji Mistri (1962) 44 ITR 891 (SC). To summarize, Ld. ITAT as plenary powers which Ld. CIT(A) as well as Ld. assessing officer possess and the prayer of Revenue is limited to sustaining additions already made by Ld. assessing officer by applying deeming provisions. c) Whether the assessee is an Angadiya/ Shroff? or is engaged in extra Commercium Activity? a) In various orders…

Shri Bharatkumar Iashwarbhai Bhatiya, Rajkot vs. The ACIT, Central Cirl-1, Rajkot

In the result, appeals filed by the Revenue, in ITA No

ITA 44/RJT/2023[2006-07]Status: DisposedITAT Rajkot19 Jun 2025AY 2006-07

Bench: Dr. Arjun Lal Saini & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 134 & 135/Rjt/2023 (िनधा"रणवष" / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 5Th 1(2)(1), Aaykar Bhavan, Thavrani, 4- Parsana Nagar, Shri Vs. Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Adrpt 5807 E (Appellant) (Respondent)

…the case of Jute Corporation of India Limited vs CIT (1991) 187 ITR 688 (SC). In this regard it is further clarified that there is no new source of income in category ‘A’ case, as defined by Honourable Supreme Court in CIT Vs Shapoorji Pallonji Mistri (1962) 44 ITR 891 (SC). To summarize, Ld. ITAT as plenary powers which Ld. CIT(A) as well as Ld. assessing officer possess and the prayer of Revenue is limited to sustaining additions already made by Ld. assessing officer by applying deeming provisions. c) Whether the assessee is an Angadiya/ Shroff? or is engaged in extra Commercium Activity? a) In various orders…

The ITO Ward-1 (2) (1), Rajkot vs. Shri Khrajmal Lekhrajbhai Thavrani, Rajkot

ITA 135/RJT/2023[2008-09]Status: DisposedITAT Rajkot19 Jun 2025AY 2008-09

…the case of Jute Corporation of India Limited vs CIT (1991) 187 ITR 688 (SC). In this regard it is further clarified that there is no new source of income in category 'A' case, as defined by Honourable Supreme Court in CIT Vs Shapoorji Pallonji Mistri (1962) 44 ITR 891 (SC). To summarize, Ld. ITAT as plenary powers which Ld. CIT(A) as well as Ld. assessing officer possess and the prayer of Revenue is limited to sustaining additions already made by Ld. assessing officer by applying deeming provisions. c) Whether the assessee is an Angadiya/ Shroff? or is engaged in extra Commercium Activity? a) In various orders…

The ITO Ward-1 (2) (1), Rajkot vs. Shri Khrajmal Lekhrajbhai Thavrani, Rajkot

ITA 134/RJT/2023[2007-08]Status: DisposedITAT Rajkot19 Jun 2025AY 2007-08

…the case of Jute Corporation of India Limited vs CIT (1991) 187 ITR 688 (SC). In this regard it is further clarified that there is no new source of income in category 'A' case, as defined by Honourable Supreme Court in CIT Vs Shapoorji Pallonji Mistri (1962) 44 ITR 891 (SC). To summarize, Ld. ITAT as plenary powers which Ld. CIT(A) as well as Ld. assessing officer possess and the prayer of Revenue is limited to sustaining additions already made by Ld. assessing officer by applying deeming provisions. c) Whether the assessee is an Angadiya/ Shroff? or is engaged in extra Commercium Activity? a) In various orders…

The Income Tax Officer-Ward-2, Junagadh vs. Shri Damjibhai Lekhrajbhai Thavrani, Junagadh

In the result, appeals filed by the Revenue, in ITA No

ITA 32/RJT/2019[2010-11]Status: DisposedITAT Rajkot19 Jun 2025AY 2010-11
Section 132Section 142(1)Section 143(2)Section 153ASection 271(1)(c)

…the case of Jute Corporation of India Limited vs CIT (1991) 187 ITR 688 (SC). In this regard it is further clarified that there is no new source of income in category 'A' case, as defined by Honourable Supreme Court in CIT Vs Shapoorji Pallonji Mistri (1962) 44 ITR 891 (SC). To summarize, Ld. ITAT as plenary powers which Ld. CIT(A) as well as Ld. assessing officer possess and the prayer of Revenue is limited to sustaining additions already made by Ld. assessing officer by applying deeming provisions. c) Whether the assessee is an Angadiya/ Shroff? or is engaged in extra Commercium Activity? a) In various orders…

The Income Tax Officer-Ward-2, Junagadh vs. Shri Damjibhai Lekhrajbhai Thavrani, Junagadh

ITA 31/RJT/2019[2009-10]Status: DisposedITAT Rajkot19 Jun 2025AY 2009-10

…the case of Jute Corporation of India Limited vs CIT (1991) 187 ITR 688 (SC). In this regard it is further clarified that there is no new source of income in category 'A' case, as defined by Honourable Supreme Court in CIT Vs Shapoorji Pallonji Mistri (1962) 44 ITR 891 (SC). To summarize, Ld. ITAT as plenary powers which Ld. CIT(A) as well as Ld. assessing officer possess and the prayer of Revenue is limited to sustaining additions already made by Ld. assessing officer by applying deeming provisions. c) Whether the assessee is an Angadiya/ Shroff? or is engaged in extra Commercium Activity? a) In various orders…