What is CIT v. Sun Engineering Works (P) Ltd. authority for?

A court's pronouncement derives its scope and color from the specific questions involved in the case, thus, due regard must always be given to the questions framed before the court when interpreting its judgment.

How many judgments cite CIT v. Sun Engineering Works (P) Ltd.?

814 judgments on BharatTax cite CIT v. Sun Engineering Works (P) Ltd. (198 ITR 297), spanning 2007 to 2026.

Which sections of the Income Tax Act does CIT v. Sun Engineering Works (P) Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 147, Section 148, Section 153A, Section 132, Section 143(2).

CIT v. Sun Engineering Works (P) Ltd. (198 ITR 297)

Prahlad Narayan Bairwa, Jaipur vs. DCIT, Circle-7, Jaipur

In the result, all these appeals of the assessees are allowed

ITA 232/JPR/2022[2018-19]Status: DisposedITAT Jaipur16 Aug 2022AY 2018-19

Bench: Itat & The Delay Occurred May Kindly Be Condoned.

For Appellant: Miss Shivangi Samdhani (C.A.)For Respondent: Shri A.S. Nehara (Addl.CIT) a

Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)Section 36(1)(va)

…of M/s Alom Extrusions Ltd. did not had occasion to deal with the issue of employee's contribution as per section 36(1)(va) of the Act. It is relevant here to refer to the decision of Hon'ble Supreme Court in the case of CIT vs Sun Engineering Works Pt. Ltd. (198 ITR 297) wherein the Hon'ble Court held that while applying the decision to a later case, the court must carefully try to ascertain the true principle laid down by the decision and not to pick out words or sentences from the ^judgments divorced from the context of question under consideration by the Court to support their reasoning. In the current discus…

Income-Tax Officer, Ward - 1(1), Aurangabad vs. M/S. Hassab Realty Pvt.Ltd, Aurangabad

Appeal is dismissed in above terms

ITA 2341/PUN/2017[2012-13]Status: DisposedITAT Pune08 Aug 2022AY 2012-13

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.2341/Pun/2017 ननधधारण वषा / Assessment Year : 2012-13 .......अपऩलधथी / Appellant Ito, Ward -1(1), Aurangabad

For Appellant: Shri Himanshu GandhiFor Respondent: Shri Arvind Desai

Section 143Section 68

…ncome chargeable to tax which came to his notice during the proceedings. In the absence of the assessment or reassessment of the former, he cannot independently assess the latter. 16. In CIT vs. Sun Engineering Works (P) Ltd. (1992) 107 CTR (SC) 209 : (1992) 198 ITR 297 (SC), the Supreme Court dealt with the following question of law in the course of its judgment : "Where an item unconnected with the escapement of income has been concluded finally against the assessee, how far in reassessment on an escaped item of income is it open to the assessee to seek a review of the concluded item for the purpose of comput…

Saloni Engineering Works, Vapi vs. Income Tax Officer, Ward-8, Vapi

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 238/SRT/2021[2018-19]Status: DisposedITAT Surat26 Jul 2022AY 2018-19

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.237/Srt/2021 (िनधा"रणवष" / Assessment Year: (2018-19) (Virtual Court Hearing) Vyashkumar Indralal Mishra Income Tax Officer, Dilu Falia, House Of Shri Ward-9, Nr. Vaishali Char Rasta, Nh- Vs. R.C.Patel, Vaghdhara Road, 8, Gidc, Vapi-396195 Dadra & Nagar Haveli, Silvassa-396230 (Ut) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amlpm 3623 N (Appellant ) (Respondent)

For Appellant: Shri Lokesh Khadaria, CAFor Respondent: Shri Shaurya Shaswat Shukla– Sr.DR

Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपीलसं./ITA Nos.237/SRT/2021 (िनधा"रणवष" / Assessment Year: (2018-19) (Virtual Court Hearing) Vyashkumar Indralal Mishra Income Tax Officer, Dilu Falia, House of Shri Ward-9, Nr. Vaishali Char Rasta, NH- Vs. R.C.Patel, Vaghdhara Road, 8, GIDC, Vapi-396195 Dadra & Nagar Haveli, Silvassa-396230 (UT) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AMLPM 3623 N (Appellant ) (Respondent) आयकर अपीलसं./ITA No.238/SRT/2021 (िनधा"रणवष" / Assessment Year: (2018-19) M/s Saloni Engineering Works Income Tax Officer, Plot No.-3715…

Vyashkumar Indralal Mishra, Silvassa vs. Income Tax Officer, Ward - 7, Vapi

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 237/SRT/2021[2018-19]Status: DisposedITAT Surat26 Jul 2022AY 2018-19

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.237/Srt/2021 (िनधा"रणवष" / Assessment Year: (2018-19) (Virtual Court Hearing) Vyashkumar Indralal Mishra Income Tax Officer, Dilu Falia, House Of Shri Ward-9, Nr. Vaishali Char Rasta, Nh- Vs. R.C.Patel, Vaghdhara Road, 8, Gidc, Vapi-396195 Dadra & Nagar Haveli, Silvassa-396230 (Ut) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amlpm 3623 N (Appellant ) (Respondent)

For Appellant: Shri Lokesh Khadaria, CAFor Respondent: Shri Shaurya Shaswat Shukla– Sr.DR

Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपीलसं./ITA Nos.237/SRT/2021 (िनधा"रणवष" / Assessment Year: (2018-19) (Virtual Court Hearing) Vyashkumar Indralal Mishra Income Tax Officer, Dilu Falia, House of Shri Ward-9, Nr. Vaishali Char Rasta, NH- Vs. R.C.Patel, Vaghdhara Road, 8, GIDC, Vapi-396195 Dadra & Nagar Haveli, Silvassa-396230 (UT) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AMLPM 3623 N (Appellant ) (Respondent) आयकर अपीलसं./ITA No.238/SRT/2021 (िनधा"रणवष" / Assessment Year: (2018-19) M/s Saloni Engineering Works Income Tax Officer, Plot No.-3715…

Shri Manish Gyanchand Jain, Gandhidham vs. Theacit, Gandhidham Circle, Gandhidham

In the result the appeal of the assessee is allowed

ITA 93/RJT/2020[2016-17]Status: HeardITAT Rajkot08 Jul 2022AY 2016-17

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

…Thus the impugned loss should also be eligible to set off against the escaped income i.e. shipping business. Thus, according to the assessee the principles laid down by the Hon’ble Supreme Court in the case of M/s Sun Engineering Works Private Ltd reported in 198 ITR 297 are not applicable in the given set of facts. In that case the Hon’ble Supreme Court did not allow the set off of the claim pertaining to the original return of income which was claimed during the income escaping assessment. In that case, the claim pertaining to the original return of income was made in the income escaping proceedings. But it is…

Manish Gyanchand Jain, Gandhidham vs. Asstt. Commr. of Income Tax, Gandhidham Circle, Gandhidham

In the result the appeal of the assessee is allowed

ITA 97/RJT/2018[2011-12]Status: HeardITAT Rajkot08 Jul 2022AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

…Thus the impugned loss should also be eligible to set off against the escaped income i.e. shipping business. Thus, according to the assessee the principles laid down by the Hon’ble Supreme Court in the case of M/s Sun Engineering Works Private Ltd reported in 198 ITR 297 are not applicable in the given set of facts. In that case the Hon’ble Supreme Court did not allow the set off of the claim pertaining to the original return of income which was claimed during the income escaping assessment. In that case, the claim pertaining to the original return of income was made in the income escaping proceedings. But it is…

Manish Gyanchand Jain, Gandhidham vs. Asstt. Commr. of Income Tax, Gandhidham Circle, Gandhidham

In the result the appeal of the assessee is allowed

ITA 96/RJT/2018[2010-11]Status: HeardITAT Rajkot08 Jul 2022AY 2010-11

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

…Thus the impugned loss should also be eligible to set off against the escaped income i.e. shipping business. Thus, according to the assessee the principles laid down by the Hon’ble Supreme Court in the case of M/s Sun Engineering Works Private Ltd reported in 198 ITR 297 are not applicable in the given set of facts. In that case the Hon’ble Supreme Court did not allow the set off of the claim pertaining to the original return of income which was claimed during the income escaping assessment. In that case, the claim pertaining to the original return of income was made in the income escaping proceedings. But it is…

Manish Gyanchand Jain, Gandhidham vs. Asstt. Commr. of Income Tax, Gandhidham Circle, Gandhidham

In the result the appeal of the assessee is allowed

ITA 95/RJT/2018[2009-10]Status: HeardITAT Rajkot08 Jul 2022AY 2009-10

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

…Thus the impugned loss should also be eligible to set off against the escaped income i.e. shipping business. Thus, according to the assessee the principles laid down by the Hon’ble Supreme Court in the case of M/s Sun Engineering Works Private Ltd reported in 198 ITR 297 are not applicable in the given set of facts. In that case the Hon’ble Supreme Court did not allow the set off of the claim pertaining to the original return of income which was claimed during the income escaping assessment. In that case, the claim pertaining to the original return of income was made in the income escaping proceedings. But it is…

M/S. Dorling Kindersley India Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal filed by the assessee is allowed

ITA 1022/DEL/2016[2007-08]Status: DisposedITAT Chennai06 Jul 2022AY 2007-08

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Vikram VijayaraghavanFor Respondent: Shri D. Hema Bhupal, JCIT

Section 143(3)Section 144CSection 144C(1)Section 144cSection 153

…आयकरअपीलीयअिधकरण,‘डी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ीमहावीर "संह, उपा"य"एवं"ी मनोज कुमार अ"वाल, लेखा सद"यके सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.:1022/DEL/2016 िनधा"रण वष"/Assessment Year: 2007-08 Pearson India Education The Income Tax Officer, Services Pvt. Ltd., v. Ward – 10(4), (previously Dorling Kindersley New Delhi. India Pvt. Ltd.,), Knowledge Boulevard, 7th Floor, A-8, Sector-62, Noida – 201 309. PAN: AABCE 4944M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant by : Shri V…

Sameer Enterprises, Vapi vs. Income Tax Officer, Ward-7, Vapi

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 196/SRT/2021[2018-09]Status: DisposedITAT Surat27 Jun 2022AY 2018-09

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos. 139 To 140/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Dharmendra Hirubhai Patel, Vs. The Dcit, Cpc, Motawada Street, At & Post. Hazira, Bengaluru. Tal: Choryasi, Surat-394270. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amhpp 6575 A आयकर अपील सं./Ita No. 186/Srt/2021 ("नधा"रणवष" / Assessment Years: (2017-18) (Virtual Court Hearing) Krishna Darshan Jewels Llp, Vs. The Dcit, Cpc, 99, Opp. Gayatri Mandir, Vastadevi Bengaluru. Road, Katargam, Surat-395004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aapfk 9204 K आयकर अपील सं./Ita No. 196/Srt/2021 ("नधा"रणवष" / Assessment Years: (2017-18) (Virtual Court Hearing) Sameer Enterprises, Vs. The Ito, Ward-7, Plot No. Cm 69-70, Padmavati Palace, Vapi. Office No. 206, Via Road, Gidc, Vapi-396195. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acsfs 4940 H आयकर अपील सं./Ita No. 207/Srt/2021 ("नधा"रणवष" / Assessment Year: (2017-18) (Virtual Court Hearing) Shashwat Manufacturing, Vs. The Dcit, Cpc, H-31, Gangotri Tower, Kesarba Bengaluru. Market, Gotalawadi, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adefs 2326 L

Section 139(1)Section 143(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA Nos. 139 to 140/SRT/2021 ("नधा"रणवष" / Assessment Years: (2018-19 to 2019-20) (Virtual Court Hearing) Dharmendra Hirubhai Patel, Vs. The DCIT, CPC, Motawada Street, At & Post. Hazira, Bengaluru. Tal: Choryasi, Surat-394270. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AMHPP 6575 A आयकर अपील सं./ITA No. 186/SRT/2021 ("नधा"रणवष" / Assessment Years: (2017-18) (Virtual Court Hearing) Krishna Darshan Jewels LLP, Vs. The DCIT, CPC, 99, Opp. Gayatri mandir, Vastadevi Bengaluru. Road, Katargam, Surat-395004…

Shri Dharmendra Hirubhai Patel, Surat vs. Dy. Commissioner of Income Tax, CPC, Bangluru, Surat

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 140/SRT/2021[2019-20]Status: DisposedITAT Surat27 Jun 2022AY 2019-20

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos. 139 To 140/Srt/2021 ("नधा"रणवष" / Assessment Years: (2018-19 To 2019-20) (Virtual Court Hearing) Dharmendra Hirubhai Patel, Vs. The Dcit, Cpc, Motawada Street, At & Post. Hazira, Bengaluru. Tal: Choryasi, Surat-394270. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amhpp 6575 A आयकर अपील सं./Ita No. 186/Srt/2021 ("नधा"रणवष" / Assessment Years: (2017-18) (Virtual Court Hearing) Krishna Darshan Jewels Llp, Vs. The Dcit, Cpc, 99, Opp. Gayatri Mandir, Vastadevi Bengaluru. Road, Katargam, Surat-395004. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aapfk 9204 K आयकर अपील सं./Ita No. 196/Srt/2021 ("नधा"रणवष" / Assessment Years: (2017-18) (Virtual Court Hearing) Sameer Enterprises, Vs. The Ito, Ward-7, Plot No. Cm 69-70, Padmavati Palace, Vapi. Office No. 206, Via Road, Gidc, Vapi-396195. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acsfs 4940 H आयकर अपील सं./Ita No. 207/Srt/2021 ("नधा"रणवष" / Assessment Year: (2017-18) (Virtual Court Hearing) Shashwat Manufacturing, Vs. The Dcit, Cpc, H-31, Gangotri Tower, Kesarba Bengaluru. Market, Gotalawadi, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adefs 2326 L

Section 139(1)Section 143(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA Nos. 139 to 140/SRT/2021 ("नधा"रणवष" / Assessment Years: (2018-19 to 2019-20) (Virtual Court Hearing) Dharmendra Hirubhai Patel, Vs. The DCIT, CPC, Motawada Street, At & Post. Hazira, Bengaluru. Tal: Choryasi, Surat-394270. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AMHPP 6575 A आयकर अपील सं./ITA No. 186/SRT/2021 ("नधा"रणवष" / Assessment Years: (2017-18) (Virtual Court Hearing) Krishna Darshan Jewels LLP, Vs. The DCIT, CPC, 99, Opp. Gayatri mandir, Vastadevi Bengaluru. Road, Katargam, Surat-395004…

Shinhan Bank, Mumbai vs. DDIT (It) RG 2(1), Mumbai

In the result, the appeal is partly allowed in the terms indicated above

ITA 6994/MUM/2012[2008-09]Status: DisposedITAT Mumbai27 Jun 2022AY 2008-09

Section 143(3)Section 44C

…the applicable legal provisions have not been brought to the notice of Their Lordships, even this persuasive value cannot be of any help to the assessee. 16. As observed by the Hon‘ble Supreme Court, in the case of CIT Vs Sun Engineering Works Pvt Ltd [(1992) 198 ITR 297 (SC)], ―The judgment must be read as a whole and the observations from the judgment have to be considered in the light of the questions which were before the Court. A decision of this Court takes its colour from the questions involved in the case in which it is rendered and while applying the decision to a later case, the Court must carefully try…

Shinhan Bank, Mumbai vs. DDIT (It) RG 2(1), Mumbai

In the result, the appeal is partly allowed in the terms indicated above

ITA 6993/MUM/2012[2007-08]Status: DisposedITAT Mumbai27 Jun 2022AY 2007-08

Section 143(3)Section 90

…he applicable legal provisions have not been brought to the notice of Their Lordships, even this persuasive value cannot be of any help to the assessee. 16. As observed by the Hon’ble Supreme Court, in the case of CIT Vs Sun Engineering Works Pvt Ltd [(1992) 198 ITR 297 (SC)], “The judgment must be read as a whole and the observations from the judgment have to be considered in the light of the questions which were before the Court. A decision of this Court takes its colour from the questions involved in the case in which it is rendered and while applying the decision to a later case, the Court must carefully try…