CIT v. Tollaram Hassomal

298 ITR 22High Court2008#1615 most cited

What is CIT v. Tollaram Hassomal authority for?

If additional grounds are raised for the first time before the Tribunal, the matter should be remanded to the CIT(A) for adjudication.

70

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2024.

Also referred to as

CIT v. Tollaram Hassomal · additional grounds · Tribunal · CIT-A · remand · assessment procedure · admission of grounds · new grounds · adjudication

Also reported as

153 Taxmann 532

Judgments citing CIT v. Tollaram Hassomal

M/S. Altrade Minerals Pvt. Limited, Rourkela vs. ACIT, Central Circle, Sambalpur

In the result, appeal of the assessee is partly allowed

ITA 65/CTK/2023[2011-12]Status: DisposedITAT Cuttack16 Dec 2024AY 2011-12

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2011-12 M/S. Altrade Minerals Pvt /S. Altrade Minerals Pvt Vs. Asst. Asst. Commissioner Commissioner Of Of Ltd., C/O. Kadmawala & Co., C/O. Kadmawala & Co., Income Tax, Central Circle, Income Tax, Central Circle, C.A., C.A., Budhram Budhram Oram Oram Sambalpur Market, Market, Kachery Kachery Road, Road, Rourkela. Pan/Gir No. No.Aafca 7136 F (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri M.R.Sahu, Ca Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 16/12/20 2024 Date Of Pronouncement : 16/12/20 024

For Appellant: Shri M.R.Sahu, CAFor Respondent: Shri S.C.Mohanty, Sr DR
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER Assessment Year : 2011-12 M/s. Altrade Minerals Pvt /s. Altrade Minerals Pvt Vs. Asst. Asst. Commissioner Commissioner of of Ltd., C/O. Kadmawala & Co., C/O. Kadmawala & Co., Income Tax, Central Circle, Income Tax, Central Circle, C.A., C.A., Budhram Budhram Oram Oram Sambalpur Market, Market, Kachery Kachery Road, Road, Rourkela. PAN/GIR No. No.AAFCA…

Late Shri Gautam Bhanwalal Jain, Mumbai vs. DCIT- CC- 8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 891/MUM/2019[2014-15]Status: DisposedITAT Mumbai31 Mar 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…014) 49 taxmann.com 465 (Del) dated 14th July, 2014 to submit that the addition need not be restricted or limited to incriminating material found. He further referred to the decision of the Indore Bench of Madras High Court in CIT vs. Tollaram Hassomal (2008) 298 ITR 22 dated 10th March, 2006, against the admission of additional ground. 018. We have carefully considered the rival contentions and perused the orders of the lower authorities. First, we determine that what are the concluded assessments before the date of search are. The date of search is 3 October 2013. Therefore, assessment proceedings up to A.Y. 2…

Late Shri Gautam Bhanwalal Jain, Mumbai vs. DCIT- CC- 8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 890/MUM/2019[2013-14]Status: FixedITAT Mumbai31 Mar 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…014) 49 taxmann.com 465 (Del) dated 14th July, 2014 to submit that the addition need not be restricted or limited to incriminating material found. He further referred to the decision of the Indore Bench of Madras High Court in CIT vs. Tollaram Hassomal (2008) 298 ITR 22 dated 10th March, 2006, against the admission of additional ground. 018. We have carefully considered the rival contentions and perused the orders of the lower authorities. First, we determine that what are the concluded assessments before the date of search are. The date of search is 3 October 2013. Therefore, assessment proceedings up to A.Y. 2…

Late Shri Gautam Bhanwalal Jain, Mumbai vs. DCIT- CC- 8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 889/MUM/2019[2012-13]Status: DisposedITAT Mumbai31 Mar 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…014) 49 taxmann.com 465 (Del) dated 14th July, 2014 to submit that the addition need not be restricted or limited to incriminating material found. He further referred to the decision of the Indore Bench of Madras High Court in CIT vs. Tollaram Hassomal (2008) 298 ITR 22 dated 10th March, 2006, against the admission of additional ground. 018. We have carefully considered the rival contentions and perused the orders of the lower authorities. First, we determine that what are the concluded assessments before the date of search are. The date of search is 3 October 2013. Therefore, assessment proceedings up to A.Y. 2…

Late Shri Gautam Bhanwalal Jain, Mumbai vs. DCIT- CC- 8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 888/MUM/2019[2011-12]Status: DisposedITAT Mumbai31 Mar 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…014) 49 taxmann.com 465 (Del) dated 14th July, 2014 to submit that the addition need not be restricted or limited to incriminating material found. He further referred to the decision of the Indore Bench of Madras High Court in CIT vs. Tollaram Hassomal (2008) 298 ITR 22 dated 10th March, 2006, against the admission of additional ground. 018. We have carefully considered the rival contentions and perused the orders of the lower authorities. First, we determine that what are the concluded assessments before the date of search are. The date of search is 3 October 2013. Therefore, assessment proceedings up to A.Y. 2…

Late Shri Gautam Bhanwalal Jain, Mumbai vs. DCIT- CC- 8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 887/MUM/2019[2010-11]Status: DisposedITAT Mumbai31 Mar 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…014) 49 taxmann.com 465 (Del) dated 14th July, 2014 to submit that the addition need not be restricted or limited to incriminating material found. He further referred to the decision of the Indore Bench of Madras High Court in CIT vs. Tollaram Hassomal (2008) 298 ITR 22 dated 10th March, 2006, against the admission of additional ground. 018. We have carefully considered the rival contentions and perused the orders of the lower authorities. First, we determine that what are the concluded assessments before the date of search are. The date of search is 3 October 2013. Therefore, assessment proceedings up to A.Y. 2…

Late Shri Gautam Bhanwalal Jain, Mumbai vs. DCIT- CC- 8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 886/MUM/2019[2009-10]Status: DisposedITAT Mumbai31 Mar 2023AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…014) 49 taxmann.com 465 (Del) dated 14th July, 2014 to submit that the addition need not be restricted or limited to incriminating material found. He further referred to the decision of the Indore Bench of Madras High Court in CIT vs. Tollaram Hassomal (2008) 298 ITR 22 dated 10th March, 2006, against the admission of additional ground. 018. We have carefully considered the rival contentions and perused the orders of the lower authorities. First, we determine that what are the concluded assessments before the date of search are. The date of search is 3 October 2013. Therefore, assessment proceedings up to A.Y. 2…

Late Shri Gautam Bhanwalal Jain, Mumbai vs. DCIT- CC- 8 (3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 885/MUM/2019[2008-09]Status: DisposedITAT Mumbai31 Mar 2023AY 2008-09

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…014) 49 taxmann.com 465 (Del) dated 14th July, 2014 to submit that the addition need not be restricted or limited to incriminating material found. He further referred to the decision of the Indore Bench of Madras High Court in CIT vs. Tollaram Hassomal (2008) 298 ITR 22 dated 10th March, 2006, against the admission of additional ground. 018. We have carefully considered the rival contentions and perused the orders of the lower authorities. First, we determine that what are the concluded assessments before the date of search are. The date of search is 3 October 2013. Therefore, assessment proceedings up to A.Y. 2…

Shri Gyanchand Bhanwarlal Jain, Mumbai vs. DCIT-Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 884/MUM/2019[2014-15]Status: DisposedITAT Mumbai31 Mar 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…014) 49 taxmann.com 465 (Del) dated 14th July, 2014 to submit that the addition need not be restricted or limited to incriminating material found. He further referred to the decision of the Indore Bench of Madras High Court in CIT vs. Tollaram Hassomal (2008) 298 ITR 22 dated 10th March, 2006, against the admission of additional ground. 018. We have carefully considered the rival contentions and perused the orders of the lower authorities. First, we determine that what are the concluded assessments before the date of search are. The date of search is 3 October 2013. Therefore, assessment proceedings up to A.Y. 2…

Shri Gyanchand Bhanwarlal Jain, Mumbai vs. DCIT, Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 883/MUM/2019[2013-14]Status: FixedITAT Mumbai31 Mar 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…014) 49 taxmann.com 465 (Del) dated 14th July, 2014 to submit that the addition need not be restricted or limited to incriminating material found. He further referred to the decision of the Indore Bench of Madras High Court in CIT vs. Tollaram Hassomal (2008) 298 ITR 22 dated 10th March, 2006, against the admission of additional ground. 018. We have carefully considered the rival contentions and perused the orders of the lower authorities. First, we determine that what are the concluded assessments before the date of search are. The date of search is 3 October 2013. Therefore, assessment proceedings up to A.Y. 2…

Shri Gyanchand Bhanwarlal Jain, Mumbai vs. DCIT, Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 882/MUM/2019[2012-13]Status: DisposedITAT Mumbai31 Mar 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…014) 49 taxmann.com 465 (Del) dated 14th July, 2014 to submit that the addition need not be restricted or limited to incriminating material found. He further referred to the decision of the Indore Bench of Madras High Court in CIT vs. Tollaram Hassomal (2008) 298 ITR 22 dated 10th March, 2006, against the admission of additional ground. 018. We have carefully considered the rival contentions and perused the orders of the lower authorities. First, we determine that what are the concluded assessments before the date of search are. The date of search is 3 October 2013. Therefore, assessment proceedings up to A.Y. 2…

Shri Gyanchand Bhanwarlal Jain, Mumbai vs. DCIT, Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 881/MUM/2019[2011-12]Status: DisposedITAT Mumbai31 Mar 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…014) 49 taxmann.com 465 (Del) dated 14th July, 2014 to submit that the addition need not be restricted or limited to incriminating material found. He further referred to the decision of the Indore Bench of Madras High Court in CIT vs. Tollaram Hassomal (2008) 298 ITR 22 dated 10th March, 2006, against the admission of additional ground. 018. We have carefully considered the rival contentions and perused the orders of the lower authorities. First, we determine that what are the concluded assessments before the date of search are. The date of search is 3 October 2013. Therefore, assessment proceedings up to A.Y. 2…

Shri Gyanchand Bhanwarlal Jain, Mumbai vs. DCIT, Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 880/MUM/2019[2010-11]Status: DisposedITAT Mumbai31 Mar 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…014) 49 taxmann.com 465 (Del) dated 14th July, 2014 to submit that the addition need not be restricted or limited to incriminating material found. He further referred to the decision of the Indore Bench of Madras High Court in CIT vs. Tollaram Hassomal (2008) 298 ITR 22 dated 10th March, 2006, against the admission of additional ground. 018. We have carefully considered the rival contentions and perused the orders of the lower authorities. First, we determine that what are the concluded assessments before the date of search are. The date of search is 3 October 2013. Therefore, assessment proceedings up to A.Y. 2…

Shri Gyanchand Bhanwarlal Jain, Mumbai vs. DCIT-Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 879/MUM/2019[2009-10]Status: DisposedITAT Mumbai31 Mar 2023AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…014) 49 taxmann.com 465 (Del) dated 14th July, 2014 to submit that the addition need not be restricted or limited to incriminating material found. He further referred to the decision of the Indore Bench of Madras High Court in CIT vs. Tollaram Hassomal (2008) 298 ITR 22 dated 10th March, 2006, against the admission of additional ground. 018. We have carefully considered the rival contentions and perused the orders of the lower authorities. First, we determine that what are the concluded assessments before the date of search are. The date of search is 3 October 2013. Therefore, assessment proceedings up to A.Y. 2…

Shri Gyanchand Bhanwarlal Jain, Mumbai vs. DCIT-Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 878/MUM/2019[2008-09]Status: DisposedITAT Mumbai31 Mar 2023AY 2008-09

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…014) 49 taxmann.com 465 (Del) dated 14th July, 2014 to submit that the addition need not be restricted or limited to incriminating material found. He further referred to the decision of the Indore Bench of Madras High Court in CIT vs. Tollaram Hassomal (2008) 298 ITR 22 dated 10th March, 2006, against the admission of additional ground. 018. We have carefully considered the rival contentions and perused the orders of the lower authorities. First, we determine that what are the concluded assessments before the date of search are. The date of search is 3 October 2013. Therefore, assessment proceedings up to A.Y. 2…

Krishna Diam, Mumbai vs. DCIT Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 877/MUM/2019[2014-15]Status: DisposedITAT Mumbai31 Mar 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…014) 49 taxmann.com 465 (Del) dated 14th July, 2014 to submit that the addition need not be restricted or limited to incriminating material found. He further referred to the decision of the Indore Bench of Madras High Court in CIT vs. Tollaram Hassomal (2008) 298 ITR 22 dated 10th March, 2006, against the admission of additional ground. 018. We have carefully considered the rival contentions and perused the orders of the lower authorities. First, we determine that what are the concluded assessments before the date of search are. The date of search is 3 October 2013. Therefore, assessment proceedings up to A.Y. 2…

Krishna Diam, Mumbai vs. DCIT Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 876/MUM/2019[2013-14]Status: DisposedITAT Mumbai31 Mar 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…014) 49 taxmann.com 465 (Del) dated 14th July, 2014 to submit that the addition need not be restricted or limited to incriminating material found. He further referred to the decision of the Indore Bench of Madras High Court in CIT vs. Tollaram Hassomal (2008) 298 ITR 22 dated 10th March, 2006, against the admission of additional ground. 018. We have carefully considered the rival contentions and perused the orders of the lower authorities. First, we determine that what are the concluded assessments before the date of search are. The date of search is 3 October 2013. Therefore, assessment proceedings up to A.Y. 2…

Krishna Diam, Mumbai vs. DCIT Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 875/MUM/2019[2012-13]Status: DisposedITAT Mumbai31 Mar 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…014) 49 taxmann.com 465 (Del) dated 14th July, 2014 to submit that the addition need not be restricted or limited to incriminating material found. He further referred to the decision of the Indore Bench of Madras High Court in CIT vs. Tollaram Hassomal (2008) 298 ITR 22 dated 10th March, 2006, against the admission of additional ground. 018. We have carefully considered the rival contentions and perused the orders of the lower authorities. First, we determine that what are the concluded assessments before the date of search are. The date of search is 3 October 2013. Therefore, assessment proceedings up to A.Y. 2…

Krishna Diam, Mumbai vs. DCIT Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 874/MUM/2019[2011-12]Status: DisposedITAT Mumbai31 Mar 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…014) 49 taxmann.com 465 (Del) dated 14th July, 2014 to submit that the addition need not be restricted or limited to incriminating material found. He further referred to the decision of the Indore Bench of Madras High Court in CIT vs. Tollaram Hassomal (2008) 298 ITR 22 dated 10th March, 2006, against the admission of additional ground. 018. We have carefully considered the rival contentions and perused the orders of the lower authorities. First, we determine that what are the concluded assessments before the date of search are. The date of search is 3 October 2013. Therefore, assessment proceedings up to A.Y. 2…

Krishna Diam, Mumbai vs. DCIT Central Circle-8(3), Mumbai

In the result appeal filed by the assessee for assessment year,

ITA 873/MUM/2019[2007-08]Status: DisposedITAT Mumbai31 Mar 2023AY 2007-08

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm

…014) 49 taxmann.com 465 (Del) dated 14th July, 2014 to submit that the addition need not be restricted or limited to incriminating material found. He further referred to the decision of the Indore Bench of Madras High Court in CIT vs. Tollaram Hassomal (2008) 298 ITR 22 dated 10th March, 2006, against the admission of additional ground. 018. We have carefully considered the rival contentions and perused the orders of the lower authorities. First, we determine that what are the concluded assessments before the date of search are. The date of search is 3 October 2013. Therefore, assessment proceedings up to A.Y. 2…