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

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)

…as made the addition of interest expenses of Rs.54,84,478/- and loan processing fee amount of Rs.3,00,400/- under section 36(1)(iii) of the Act. 5. The Ld.AR relied on the order of the Hon’ble Apex Court in the case of CIT vs Shapoorji Pallonji Mistry (1962) 44 ITR 891 (SC). The relevant paragraph is reproduced as below: - “The learned Chief Justice in the judgment under appeal considers that this court has thus given approval to his view and also the view of the Patna High Court in the earlier case. In our opinion, this court must be held not to have expressed its final opinion on the point arising here, in vi…

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

…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 in fact purchased the „capital asset‟ in issue vide register…

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

…343/Chny/2019 1922. He submitted that the decisions relied on by the ld. Counsel for the assessee were rendered without considering the Explanation to Section 251 of the Act. 7.3 The ld. DR relied on the following case laws:- 1)Shapoorji Pallonji Mistry (S C)44 ITR 891 2) Rai Bahadur Hardutroy Motilal Chamaria (SC) 66 ITR 443 3) Kanpur Coal Syndicate (SC) 52 ITR 229 4) State of TN vs. Arulmurugan and Co. (Madras HC) 51 STC 381 5) Megatrends Inc. (Madras HC) TS-93-HC-2016 6) The Villupuram District Central Co-operative Bank Ltd (Chennai ITAT) in ITA no 981/Chny/2020 7.4 We have heard the rival parties, perused t…

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

…343/Chny/2019 1922. He submitted that the decisions relied on by the ld. Counsel for the assessee were rendered without considering the Explanation to Section 251 of the Act. 7.3 The ld. DR relied on the following case laws:- 1)Shapoorji Pallonji Mistry (S C)44 ITR 891 2) Rai Bahadur Hardutroy Motilal Chamaria (SC) 66 ITR 443 3) Kanpur Coal Syndicate (SC) 52 ITR 229 4) State of TN vs. Arulmurugan and Co. (Madras HC) 51 STC 381 5) Megatrends Inc. (Madras HC) TS-93-HC-2016 6) The Villupuram District Central Co-operative Bank Ltd (Chennai ITAT) in ITA no 981/Chny/2020 7.4 We have heard the rival parties, perused t…

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

…343/Chny/2019 1922. He submitted that the decisions relied on by the ld. Counsel for the assessee were rendered without considering the Explanation to Section 251 of the Act. 7.3 The ld. DR relied on the following case laws:- 1)Shapoorji Pallonji Mistry (S C)44 ITR 891 2) Rai Bahadur Hardutroy Motilal Chamaria (SC) 66 ITR 443 3) Kanpur Coal Syndicate (SC) 52 ITR 229 4) State of TN vs. Arulmurugan and Co. (Madras HC) 51 STC 381 5) Megatrends Inc. (Madras HC) TS-93-HC-2016 6) The Villupuram District Central Co-operative Bank Ltd (Chennai ITAT) in ITA no 981/Chny/2020 7.4 We have heard the rival parties, perused t…

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

…343/Chny/2019 1922. He submitted that the decisions relied on by the ld. Counsel for the assessee were rendered without considering the Explanation to Section 251 of the Act. 7.3 The ld. DR relied on the following case laws:- 1)Shapoorji Pallonji Mistry (S C)44 ITR 891 2) Rai Bahadur Hardutroy Motilal Chamaria (SC) 66 ITR 443 3) Kanpur Coal Syndicate (SC) 52 ITR 229 4) State of TN vs. Arulmurugan and Co. (Madras HC) 51 STC 381 5) Megatrends Inc. (Madras HC) TS-93-HC-2016 6) The Villupuram District Central Co-operative Bank Ltd (Chennai ITAT) in ITA no 981/Chny/2020 7.4 We have heard the rival parties, perused t…

Sun Steel Industries Pvt. Ltd., Kolkata vs. ITO, Kolkata

In the result, the appeal of the assessee is allowed

ITA 957/KOL/2023[2012-13]Status: DisposedITAT Kolkata04 Apr 2024AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal]

Section 143(1)Section 143(2)Section 251(2)

…e enhancement is not arising out of assessment proceedings. The Ld. AR has relied on the various case laws more preciously that of Shapoorji Pallonji Mistry vs CIT (1958) 34 ITR 342 (Bom) (confirmed by the Apex Court in CIT vs Shapoorji Pallonji Mistry (1962) 44 ITR 891 (Hon’ble Supreme Court) 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 releva…

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

…ITA No.- 3032/Del/2022 Prashant Pitti INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year 2016-17 Prashant Pitti, Vs. ACIT, C-179, Central Circle-4, Vivek Vihar, Delhi. New Delhi-110095. PAN AWXPP4522D (Appellant) (Respondent) Assessee by: Shri Nirbhay Mehta, Adv. & Shri Anoop Mehta, CA Department by: Shri P N Barnwal, CIT (DR) Date of Hearing: 21.11.2023 Date of 07.02.2024 pronouncement: O R D E R PER ASTHA CHANDRA, JM This appeal filed by the assessee is directed against the order dated 28.10.2022 of the…

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

…ceivable that in presence of such specific provision a similar power is available to first appropriate authority. iv) The Commissioner Appeals ought to have followed the judgment qf Hon'ble Supreme Court in the case of CIT vs. Shapoorji Pallonji Mistry (1962) 44 ITR 891 (SC) and also judgment of Hon'ble Supreme Court in the case of CIT vs. RaibahadurHardutrai Motilal Chamaria (1967) 56 ITR 443 (SC). v) Without prejudice to the above, it is submitted that the Commissioner Appeals ought to have quashed the assessment order passed by Deputy Commissioner of Income-Tax, Circle-2(l), Vadodara as same is passed taking r…

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

…red by the Assessing Officer in the assessment order and therefore, Ld. CIT(A) has no jurisdiction 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…

The Assistant Commissioner of Income Tax, Circle-2 (1), Panaji vs. M/S V. M. Salgaocar & Brothers (P) Ltd., Vasco

Appeals of the Revenue are DISMISSED

ITA 211/PAN/2019[2007-08]Status: DisposedITAT Panaji03 Oct 2023AY 2007-08

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita Nos. 209 To 211/Pan/2019 निर्धारण वषा / Assessment Years : 2005-06 To 2007-08 The Asst. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Ketan Ved [‘Ld. AR’]For Respondent: Mr N. Shrikanth [‘Ld. DR’]
Section 143(3)Section 154Section 250Section 32Section 37(1)Section 80H

…laced the original assessment order in its entirety. In support of this view, the Ld. DR Mr N. Srikanth pressed into service the decision in Shapoorji Pallonji Mistry v. CIT [1958] 34 ITR 342 (Bom.) which is affirmed in CIT v. Shapoorji Pallonji Mistry [1962] 44 ITR 891 (SC) wherein it is held that, an appellate authority can deal with any matter covered by the order appealed against, irrespective of the fact whether any matter/issue is raised in appeal or not. The decision of Hon’ble Allahabad High Court in ‘J.K. Synthetics Vs Addl. CIT [1976] 105 ITR 344 and ‘Tel Utpadak Kendra Vs Dy. CST [1981] 48 STC 248 was…

The Assistant Commissioner of Income Tax, Circle-2 (1), Panaji vs. M/S V. M. Salgaocar & Brothers (P) Ltd., Vasco

Appeals of the Revenue are DISMISSED

ITA 210/PAN/2019[2006-07]Status: DisposedITAT Panaji03 Oct 2023AY 2006-07

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita Nos. 209 To 211/Pan/2019 निर्धारण वषा / Assessment Years : 2005-06 To 2007-08 The Asst. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Ketan Ved [‘Ld. AR’]For Respondent: Mr N. Shrikanth [‘Ld. DR’]
Section 143(3)Section 154Section 250Section 32Section 37(1)Section 80H

…laced the original assessment order in its entirety. In support of this view, the Ld. DR Mr N. Srikanth pressed into service the decision in Shapoorji Pallonji Mistry v. CIT [1958] 34 ITR 342 (Bom.) which is affirmed in CIT v. Shapoorji Pallonji Mistry [1962] 44 ITR 891 (SC) wherein it is held that, an appellate authority can deal with any matter covered by the order appealed against, irrespective of the fact whether any matter/issue is raised in appeal or not. The decision of Hon’ble Allahabad High Court in ‘J.K. Synthetics Vs Addl. CIT [1976] 105 ITR 344 and ‘Tel Utpadak Kendra Vs Dy. CST [1981] 48 STC 248 was…

The Assistant Commissioner of Income Tax, Circle-2 (1), Panaji vs. M/S V. M. Salgaocar & Brothers (P) Ltd., Vasco

Appeals of the Revenue are DISMISSED

ITA 209/PAN/2019[2005-06]Status: DisposedITAT Panaji03 Oct 2023AY 2005-06

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita Nos. 209 To 211/Pan/2019 निर्धारण वषा / Assessment Years : 2005-06 To 2007-08 The Asst. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Ketan Ved [‘Ld. AR’]For Respondent: Mr N. Shrikanth [‘Ld. DR’]
Section 143(3)Section 154Section 250Section 32Section 37(1)Section 80H

…laced the original assessment order in its entirety. In support of this view, the Ld. DR Mr N. Srikanth pressed into service the decision in Shapoorji Pallonji Mistry v. CIT [1958] 34 ITR 342 (Bom.) which is affirmed in CIT v. Shapoorji Pallonji Mistry [1962] 44 ITR 891 (SC) wherein it is held that, an appellate authority can deal with any matter covered by the order appealed against, irrespective of the fact whether any matter/issue is raised in appeal or not. The decision of Hon’ble Allahabad High Court in ‘J.K. Synthetics Vs Addl. CIT [1976] 105 ITR 344 and ‘Tel Utpadak Kendra Vs Dy. CST [1981] 48 STC 248 was…

DCIT, Central Circle-28, New Delhi vs. Goel Exim India Pvt. Ltd., Delhi

ITA 1592/DEL/2021[2016-2017]Status: DisposedITAT Delhi22 Sept 2023AY 2016-2017

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmadcit, Vs. M/S. Goel Exim India Pvt. Ltd. 2606/4, 1St Floor, Solitaire Plaza, Central Circle-28, New Delhi Gurudwara Road Karol Bagh, Delhi-110005 Pan : Aaccg1799B (Appellant) (Respondent) M/S. Goel Exim India Pvt. Vs. Acit, Ltd.2606/4, Central Circle-28, 1St Floor, Solitaire Plaza, New Delhi Gurudwara Road Karol Bagh, Delhi-110005 Pan : Aaccg1799B (Appellant) (Respondent)

Section 142(1)Section 143(3)

…pteen times but we do not propose to burden the judgment by making reference to all the decisions on the point. We will notice a few decisions which we consider are relevant to answer the question referred. In CIT, Bombay Vs. Shapoor ji Pallonji Mistry (1962) 44 ITR 891, while construing the corresponding provisions of the Indian Income-Tax Act, 1922, relating to the jurisdiction of the Appellate Commissioner in such an appeal, the Supreme Court held that, in an appeal filed by the assessee, the Appellate Assistant Commissioner has no power to enhance the assessment by discovering a new source of income, not cons…

Goel Exim India Private Limited, New Delhi vs. ACIT, Central Circle-28, New Delhi

ITA 1201/DEL/2021[2016-17]Status: DisposedITAT Delhi22 Sept 2023AY 2016-17

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmadcit, Vs. M/S. Goel Exim India Pvt. Ltd. 2606/4, 1St Floor, Solitaire Plaza, Central Circle-28, New Delhi Gurudwara Road Karol Bagh, Delhi-110005 Pan : Aaccg1799B (Appellant) (Respondent) M/S. Goel Exim India Pvt. Vs. Acit, Ltd.2606/4, Central Circle-28, 1St Floor, Solitaire Plaza, New Delhi Gurudwara Road Karol Bagh, Delhi-110005 Pan : Aaccg1799B (Appellant) (Respondent)

Section 142(1)Section 143(3)

…pteen times but we do not propose to burden the judgment by making reference to all the decisions on the point. We will notice a few decisions which we consider are relevant to answer the question referred. In CIT, Bombay Vs. Shapoor ji Pallonji Mistry (1962) 44 ITR 891, while construing the corresponding provisions of the Indian Income-Tax Act, 1922, relating to the jurisdiction of the Appellate Commissioner in such an appeal, the Supreme Court held that, in an appeal filed by the assessee, the Appellate Assistant Commissioner has no power to enhance the assessment by discovering a new source of income, not cons…

Pulpatta Service Co-Operative Bank Limited, Malappuram vs. The ITO Ward-2, Tirur

In the result, the assessee’s appeal is dismissed

ITA 836/COCH/2022[2014-2015]Status: DisposedITAT Cochin31 Aug 2023AY 2014-2015

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Sh.K. Rishal, AdvFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 10ASection 10BSection 139(1)Section 143(3)Section 2Section 80A(5)Section 80PSection 80P(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, AM &Shri Manomohan Das, JM ITA No.836/Coch/2022: Asst.Year:2014-2015 Pulpatta Service Co-operative The Income Tax Officer Bank Limited, Pulpatta Post Ward - 2 vs. Malappuram – 676 123. Tirur. [PAN: AACAP2318K] (Appellant) (Respondent) Appellant by: Sh.K. Rishal, Adv. Respondent by:Smt. J.M. Jamuna Devi, Sr. DR Date of Date of Hearing : 08.08.2023 Pronouncement: 31.08.2023 O R D E R Per Sanjay Arora, AM: This is an Appeal by the Assessee directed against the appellate order dated 21.5.2022 confirming it’s assessment under section…

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

…e fulfilled. It is inconceivable that in the presence of such specific provisions a similar power is available to the first appellate authority. Accordingly the matter was disposed of.” 23. The Hon'ble Supreme Court in the case of Shapoorji Pallonji Mistry 44 ITR 891 held as under: “The question which arises in this appeal may be formulated thus: whether in an appeal filed by an assessee, the Appellate Assistant Commissioner can find a new source of income not considered by the Income-tax Officer and assess it under his powers granted by section 31 of the Income-tax Act? Section 31 reads as follows: “31.(1)…

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

…e fulfilled. It is inconceivable that in the presence of such specific provisions a similar power is available to the first appellate authority. Accordingly the matter was disposed of.” 23. The Hon'ble Supreme Court in the case of Shapoorji Pallonji Mistry 44 ITR 891 held as under: “The question which arises in this appeal may be formulated thus: whether in an appeal filed by an assessee, the Appellate Assistant Commissioner can find a new source of income not considered by the Income-tax Officer and assess it under his powers granted by section 31 of the Income-tax Act? Section 31 reads as follows: “31.(1)…

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

…e fulfilled. It is inconceivable that in the presence of such specific provisions a similar power is available to the first appellate authority. Accordingly the matter was disposed of.” 23. The Hon'ble Supreme Court in the case of Shapoorji Pallonji Mistry 44 ITR 891 held as under: “The question which arises in this appeal may be formulated thus: whether in an appeal filed by an assessee, the Appellate Assistant Commissioner can find a new source of income not considered by the Income-tax Officer and assess it under his powers granted by section 31 of the Income-tax Act? Section 31 reads as follows: “31.(1)…

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

…e fulfilled. It is inconceivable that in the presence of such specific provisions a similar power is available to the first appellate authority. Accordingly the matter was disposed of.” 23. The Hon'ble Supreme Court in the case of Shapoorji Pallonji Mistry 44 ITR 891 held as under: “The question which arises in this appeal may be formulated thus: whether in an appeal filed by an assessee, the Appellate Assistant Commissioner can find a new source of income not considered by the Income-tax Officer and assess it under his powers granted by section 31 of the Income-tax Act? Section 31 reads as follows: “31.(1)…