CIT v. Varas International

284 ITR 80Supreme Court of India#1438 most cited

What is CIT v. Varas International authority for?

An appellate authority can admit additional legal grounds for the first time, even if not raised earlier, provided these grounds are purely legal, go to the root of the matter, and the relevant facts for their adjudication are already on record.

79

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Varas International · 284 ITR 80 · admission of additional grounds · new legal grounds · appellate tribunal · root of matter · facts on record · section 153D approval · section 153A assessment · assessment jurisdiction · section 120(4)(b) · section 2(7A)

Sections most often in play

Section 143(3)Section 147Section 148Section 151Section 69CSection 133ASection 270ASection 41(1)

Issues it is cited on

section 135asection 2(40)section 141section 282a(1)section 194laapproval under section 151section 145a(b)section 145bwithin four yearssection 271(l)section 45(5)section 135

Judgments citing CIT v. Varas International

M/S. Classic Network Limited, Rajkot-Gujarat vs. The Deputy Commissioner of Income Tax, Circle-1, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 3/RJT/2021[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

…आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 288/RJT/2022 Assessment Year: (2013-14) (Physical Hearing) Classic Network Pvt. Ltd., The Deputy Commissioner of Income 202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) आयकरअपीलसं./ITA No. 176/RJT/2024 Assessmen…

The Assistant Commissioner of Income Tax, Circle-1, Rajkot-Gujarat vs. M/S. Classic Network Limited, Rajkot-Gujarat

In the result, appeal filed by the assessee in ITA No

ITA 13/RJT/2021[2017-18]Status: DisposedITAT Rajkot30 Jan 2026AY 2017-18

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

…आयकरअपीलीयअिधकरण,राजकोट"ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 288/RJT/2022 Assessment Year: (2013-14) (Physical Hearing) Classic Network Pvt. Ltd., The Deputy Commissioner of Income 202, Arpan Complex, Kalwad Road, Tax, Central Circle -1, Amruta Estate बनाम Opp. Swaminarayan Temple, Building, Nr. Girnar Cinema, M. G. / Rajkot – 360001 Vs. Road, Rajkot-360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCC8197Q (Assessee) (Respondent) आयकरअपीलसं./ITA No. 176/RJT/2024 Assessmen…

DCIT, CC-18, New Delhi, Delhi vs. Jagat Agro Commodties Pv. Ltd., Delhi

In the result, both the appeals of the Revenue are dismissed in the aforesaid manner

ITA 1883/DEL/2021[2012-13]Status: DisposedITAT Delhi29 Jan 2026AY 2012-13

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumar

For Appellant: Sh. Salil Agarwal, Sr. Adv., Sh. Shailesh GuptaFor Respondent: Ms. Monika Singh, CIT(DR)
Section 132Section 133ASection 143(3)Section 147Section 148Section 69C

…are as under:- 1. 83 ITR 223 (Bom) (B.R. Bamsi vs. CIT) 2. 129 ITR 475 (All) (Moralia& Sons vs. CIT) 3. 220 ITR 398 (Ker) 9CIT vs. Cochin Refinieries Ltd.) 4. 176 CTR 406 (Gau) (Assam Company (I) Ltd. vs. CIT) 5. 102 ITD 189 (Del) (ITO vs. Gurvinder Kaur) 6. 284 ITR 80 (SC) CIT vs. Varas International P. ltd. 7. 149 Taxmann 456 (Guj) KharidVechanSangh Ltd. vs. CIT. 8. 397 ITR 282 (All) CIT vs. Jindal Polyster Ltd. The respondent thus prays that it be permitted to urge the aforesaid grounds as raised and mentioned in para 2 above. 3. We have carefully considered the prayer for admission of additional grounds and…

DCIT, CC-18, New Delhi, Delhi vs. Jagat Agro Commodties Pv. Ltd., Delhi

In the result, both the appeals of the Revenue are dismissed in the aforesaid manner

ITA 1882/DEL/2021[2011-12]Status: DisposedITAT Delhi29 Jan 2026AY 2011-12

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumar

For Appellant: Sh. Salil Agarwal, Sr. Adv., Sh. Shailesh GuptaFor Respondent: Ms. Monika Singh, CIT(DR)
Section 132Section 133ASection 143(3)Section 147Section 148Section 69C

…are as under:- 1. 83 ITR 223 (Bom) (B.R. Bamsi vs. CIT) 2. 129 ITR 475 (All) (Moralia& Sons vs. CIT) 3. 220 ITR 398 (Ker) 9CIT vs. Cochin Refinieries Ltd.) 4. 176 CTR 406 (Gau) (Assam Company (I) Ltd. vs. CIT) 5. 102 ITD 189 (Del) (ITO vs. Gurvinder Kaur) 6. 284 ITR 80 (SC) CIT vs. Varas International P. ltd. 7. 149 Taxmann 456 (Guj) KharidVechanSangh Ltd. vs. CIT. 8. 397 ITR 282 (All) CIT vs. Jindal Polyster Ltd. The respondent thus prays that it be permitted to urge the aforesaid grounds as raised and mentioned in para 2 above. 3. We have carefully considered the prayer for admission of additional grounds and…

Deputy Commissioner of Income Tax, Central Circle 25, New Delhi, Delhi vs. Shri Balaji Metal Tech Pvt Ltd, Haryana

In the result, the appeal of the revenue is allowed for statistical purpose

ITA 2167/DEL/2024[2013-14]Status: DisposedITAT Delhi28 Jan 2026AY 2013-14

Bench: Shri C.N. Prasad & Shri Brajesh Kumar Singhassessment Year 2013-14 Commissioner Of Income Vs. Shri Balaji Metal Tech Pvt. Ltd. Tax,Centralcircle-25, New Haryana 20/21B, 2Nd Floor, Fruit Garden Delhi Nit Faridabad, Haryana Faridabad Pan No. Aaqcs0136E Appellant Respondent Appellant Sh. Mahesh Kumar, Cit Dr Respondent Sh. Madhur Aggarwal, Advocate

Section 153C

…nts are as under: 1. 83 ITR 223 (Bom) (B.R.Bamsi v/s CIT) 2. 129 ITR 475 (All) (Moralia& Sons v/s CIT) 3. 220 ITR 398 (Ker) (CIT v/s Cochin Refinieries Ltd) 4. 176 CTR 406 (Gau) (Assam Company (1) Ltd v/s CIT) 5. 102 ITD 189 (Del) (ITO v/s Gurvinder Kaur) 6. 284 ITR 80 (SC) CIT V. Varas International P.Ltd. 7. 149 Taxmann 456 (Guj) KharidVechan Sangh Ltd. vs CIT. 8. 397 ITR 282 (All) CIT vs Jindal Polyster Ltd. 5. The respondent thus prays that it be permitted to urge the aforesaid grounds as raised and mentioned in para 3 above.” 6. The above application of the assessee is admitted. The contention of the asses…

DCIT, New Delhi vs. Sh. Ramesh Sharma, New Delhi

In the result, the appeal of the Revenue is dismissed in the aforesaid manner

ITA 6881/DEL/2014[2010-11]Status: DisposedITAT Delhi23 Jan 2026AY 2010-11

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumar

For Appellant: Sh. Salil Agarwal, Sr. Adv. &For Respondent: Ms. Monika Singh, CIT(DR)
Section 132Section 143(2)Section 153A

…are as under:- 1. 83 ITR 223 (Bom) (B.R. Bamsi vs. CIT) 2. 129 ITR 475 (All) (Moralia & Sons vs. CIT) 3. 220 ITR 398 (Ker) 9CIT vs. Cochin Refinieries Ltd.) 4. 176 CTR 406 (Gau) (Assam Company (I) Ltd. vs. CIT) 5. 102 ITD 189 (Del) (ITO vs. Gurvinder Kaur) 6. 284 ITR 80 (SC) CIT vs. Varas International P. ltd. 7. 149 Taxmann 456 (Guj) Kharid Vechan Sangh Ltd. vs. CIT. 8. 397 ITR 282 (All) CIT vs. Jindal Polyster Ltd. The respondent thus prays that it be permitted to urge the aforesaid grounds as raised and mentioned in para 3 above. 3. We have carefully considered the prayer for admission of additional ground an…

Assistant Commissioner of Income Tax, Central Circle-25 New Delhi, Delhi vs. Faridabad Presswell Pvt Ltd, Delhi

In the result, the appeal of the

ITA 2801/DEL/2024[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.2801/Del/2024 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Assistant Commissioner Of Faridabad Presswell Pvt. Ltd. Income Tax, Vs. 24, Ashoka Chamber, 5B, Central Circle-25, Room No.317, Rajindra Park, Pusa Road, 3Rd Floor, E-2, Ara Centre, New Delhi. Jhandewalan Extension, Pan No. Aaacfs815B Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 250

…cements are under: 1. 83 ITR 223 (Bom) (B.R.Bamsi v/s CIT) 2. 129 ITR 475 (All) (Moralia & Sons v/s CIT) 3. 220 ITR 398 (Ker) (CIT v/s Cochin Refineries Ltd) 4. 176 CTR 406 (Gau) (Assam Company (I) Ltd v/s CIT) 5. 102 ITD 189 (Del) (ITO v/s Gurvinder Kaur) 6. 284 ITR 80 (SC) CIT V. Varas International P. Ltd. 7. 149 Taxmann 456 (Guj) KharidVechan Sangh Ltd. vs CIT. 8. 397 ITR 282 (AH) CIT vs Jindal Polyster Ltd.” 2.2 The Ld. DR, on the other hand, has filed submissions, from which some portions are reproduced as under: - “Respondent may support order on grounds decided against him, 27. The respondent, though he…

DCIT, Circle- 19(1), Delhi vs. Rakshit Buildcon Pvt. Ltd., Delhi

In the result, the appeal filed by the Revenue is dismissed

ITA 4727/DEL/2024[2017-18]Status: DisposedITAT Delhi21 Nov 2025AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharmadcit, Circle 19 (1), Vs. Rakshit Buildcon Pvt. Ltd., C – 1/207, 2Nd Floor, Delhi. Sector 11, Rohini, New Delhi – 110 085. (Pan : Aaecr2414E) (Appellant) (Respondent) Assessee By : Shri Salil Aggarwal, Sr. Advocate Shri Shailesh Gupta, Ca Revenue By : Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing : 06.11.2025 Date Of Order : 21.11.2025 O R D E R Per S.Rifaur Rahman: 1. The Revenue Has Filed Appeal Against The Order Of Ld. Commissioner Of Income Tax (Appeals), Delhi-23 [“Ld. Cit(A)”, For Short] Dated 14.08.2024 For Ay 2017-18. “(I) "Whether On Facts & Circumstances Of The Case & In Law, The Ld. Cit(A), Has Erred In Not Appreciating That Detailed Investigation Was Already Carried Out By The Investigation Wing On The Issue Of Bogus Short Term Capital Loss From Alankit Group & The Assessee Was Not Able To Substantiate Its Claim With Evidences."

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 147Section 148Section 151

…ons :- (i) 83 ITR 223 (Born) (B.R.Bamsi vs. CIT) (ii) 129 ITR 475 (All) (Moralia & Sons vs. CIT) (iii) 220 ITR 398 (Ker) (CIT vs. Cochin Refineries Ltd) (iv) 176 CTR 406 (Gau) (Assam Company (I) Ltd vs. CIT) (v) 102 ITD 189 (Del) (ITO vs. Gurvinder Kaur) (vi) 284 ITR 80 (SC) CIT V. Varas International P.Ltd. (vii) 149 Taxmann 456 (Guj) Kharid Vechan Sangh Ltd. vs CIT. (viii) 397 ITR 282 (All) CIT vs Jindal Polyster Ltd. He, therefore, prayed that the assessee may be permitted to urge the aforesaid grounds as raised and mentioned in para 3 above. 3. On the other hand, ld. DR of the Revenue objected to the same. 4…

Taran Pal Wadhwan, Delhi vs. ACIT CC- 8, Delhi

In the result, both the appeals of the assessee are allowed

ITA 2688/DEL/2025[2019-20]Status: DisposedITAT Delhi29 Aug 2025AY 2019-20

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Mahesh Kumar, CIT(DR)
Section 153CSection 153D

…al ground going to the root of the matter. The facts relevant for its adjudication are already on record. Hence, in view of the decision of the Hon‟ble Supreme Court in the case of NTPC limited reported in 229 ITR 383 and Varas International P Ltd reported in 284 ITR 80, the said ground is hereby admitted and taken up for adjudication first. The Learned AR before us placed on record a letter dated 29-03-2023 4. addressed by the Learned AO to Learned Additional Commissioner of Income Tax, Central Range -2, New Delhi seeking approval under Section 153D of the Act for the draft assessment orders. This letter is enc…

Taran Pal Wadhwan, Delhi vs. ACIT CC 8, Delhi

In the result, both the appeals of the assessee are allowed

ITA 2687/DEL/2025[2018-19]Status: DisposedITAT Delhi29 Aug 2025AY 2018-19

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Mahesh Kumar, CIT(DR)
Section 153CSection 153D

…al ground going to the root of the matter. The facts relevant for its adjudication are already on record. Hence, in view of the decision of the Hon‟ble Supreme Court in the case of NTPC limited reported in 229 ITR 383 and Varas International P Ltd reported in 284 ITR 80, the said ground is hereby admitted and taken up for adjudication first. The Learned AR before us placed on record a letter dated 29-03-2023 4. addressed by the Learned AO to Learned Additional Commissioner of Income Tax, Central Range -2, New Delhi seeking approval under Section 153D of the Act for the draft assessment orders. This letter is enc…

Karan Motors Private Limited, Janakpuri, New Delhi vs. DCIT Central Circle 27, Delhi

In the result, the appeal of the assessee is allowed

ITA 168/DEL/2025[2014-15]Status: DisposedITAT Delhi29 Aug 2025AY 2014-15

Bench: Shri M. Balaganesh & Shri Sudhir Kumarkaran Motors Pvt. Ltd, Vs. Dcit, A3-44, Third Floor, Central Circle-27, Janakpuri, New Delhi New Delhi (Appellant) (Respondent) Pan: Aaack0039L Assessee By : Shri Ajay Wadhwa, Adv Ms. Ragini Handa, Adv Revenue By: Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing 31/07/2025 Date Of Pronouncement 29/08/2025

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 120(2)Section 120(4)Section 120(4)(b)Section 127Section 143(1)Section 143(3)Section 19(1)Section 19(6)Section 2

…10.03.2025. The additional ground raised, being a legal issue, goes to the root of the matter and hence, in view of the decisions of the Hon'ble Supreme Court in the case of NTPC Ltd Vs. CIT reported in 229 ITR 283 and Varas International (P) Ltd reported in 284 ITR 80, we are inclined to admit the additional ground and Karan Motors Pvt. Ltd take up for adjudication. The additional ground raised by the assessee is as under:- “a) That the order of assessment dated 19.12.2016 passed under section 143(3) of the Act is without jurisdiction since the learned Additional Commissioner of Income-tax, who framed the imp…

Bhawna Garg, New Delhi vs. DCIT, Central Circle-31, New Delhi

In the result, appeal of assessee in ITA No

ITA 1466/DEL/2024[2021-2022]Status: DisposedITAT Delhi26 Aug 2025AY 2021-2022

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Ravi Pratap Mall, AdvFor Respondent: Shri Jitender Singh, CIT-DR
Section 143(3)Section 234BSection 250Section 271A

…sustainable in law.” 4. In support of the additional ground, the ld. counsel for the assessee relied upon the decision of the Hon'ble Supreme Court in the case of National Thermal Power Corporation Limited Vs. CIT 229 ITR 383 and CIT Vs. Varas International 284 ITR 80 and judgment of the Hon'ble Punjab and Haryana High Court in the case of VMT Spinning Co.Ltd 389 ITR 326 to contend that a question of law can be raised even if not taken before the lower authority. 5. Having heard the ld. counsel for the assessee, we admit the additional ground of appeal being legal in nature. Page 5 of 10 ITA No. 1466 /DEL/…

DCIT, Central Circle-30, New Delhi vs. Gurpreet Kochar, New Delhi

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

ITA 940/DEL/2020[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Dcit Vs. Harpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4656N New Delhi Appellant Respondent Dcit Vs. Gurmeet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4654Q New Delhi Appellant Respondent Dcit Vs. Gurpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aizpk6763F New Delhi Appellant Respondent C.O No. 46/Del/2023 In Ita No. 938/Del/2020 (A.Y. 2015-16) Harpreetkochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4656N Appellant Respondent C.O No. 49/Del/2023 In Ita No. 939/Del/2020 (A.Y. 2015-16) Gurmeet Kochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4654Q Appellant Respondent C.O Nos. 46, 47 & 49/Del/2020 Dcit Vs. Harpreetkochar

Section 132Section 153ASection 47Section 54F

…unals are as under:- “i) 83 ITR 223 (Bom) B.R.Bamsi vs. CIT) ii) 129 ITR 475 (All) Moralia& Sons vs. CIT iii) 220 ITR 398 (Ker) CIT vs. Cochin Refineries Ltd. iv) 176 CTR 406 (Gau) Assam Company (I) Ltd vs. CIT v) 102 ITD 189 (Del) ITO vs. Gurvinder Kaur vi) 284 ITR 80 (SC) CIT V. Varas International P.Ltd. vii) 436 ITR 616 (Bombay) Peter VazvsCIT In view of the above discussion and by following the settled principals of law laid down by the various Courts (supra), we permit the Assessee to urge the legal ground which has not been decided by the Ld. CIT(A). 11. During the search and seizure operation conducted…

DCIT Central Circle-30, New Delhi vs. Gurmeet Kochar, New Delhi

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

ITA 939/DEL/2020[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Dcit Vs. Harpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4656N New Delhi Appellant Respondent Dcit Vs. Gurmeet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4654Q New Delhi Appellant Respondent Dcit Vs. Gurpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aizpk6763F New Delhi Appellant Respondent C.O No. 46/Del/2023 In Ita No. 938/Del/2020 (A.Y. 2015-16) Harpreetkochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4656N Appellant Respondent C.O No. 49/Del/2023 In Ita No. 939/Del/2020 (A.Y. 2015-16) Gurmeet Kochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4654Q Appellant Respondent C.O Nos. 46, 47 & 49/Del/2020 Dcit Vs. Harpreetkochar

Section 132Section 153ASection 47Section 54F

…unals are as under:- “i) 83 ITR 223 (Bom) B.R.Bamsi vs. CIT) ii) 129 ITR 475 (All) Moralia& Sons vs. CIT iii) 220 ITR 398 (Ker) CIT vs. Cochin Refineries Ltd. iv) 176 CTR 406 (Gau) Assam Company (I) Ltd vs. CIT v) 102 ITD 189 (Del) ITO vs. Gurvinder Kaur vi) 284 ITR 80 (SC) CIT V. Varas International P.Ltd. vii) 436 ITR 616 (Bombay) Peter VazvsCIT In view of the above discussion and by following the settled principals of law laid down by the various Courts (supra), we permit the Assessee to urge the legal ground which has not been decided by the Ld. CIT(A). 11. During the search and seizure operation conducted…

DCIT Central Circle-30, New Delhi vs. Harpreet Kochar, New Delhi

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

ITA 938/DEL/2020[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Dcit Vs. Harpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4656N New Delhi Appellant Respondent Dcit Vs. Gurmeet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4654Q New Delhi Appellant Respondent Dcit Vs. Gurpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aizpk6763F New Delhi Appellant Respondent C.O No. 46/Del/2023 In Ita No. 938/Del/2020 (A.Y. 2015-16) Harpreetkochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4656N Appellant Respondent C.O No. 49/Del/2023 In Ita No. 939/Del/2020 (A.Y. 2015-16) Gurmeet Kochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4654Q Appellant Respondent C.O Nos. 46, 47 & 49/Del/2020 Dcit Vs. Harpreetkochar

Section 132Section 153ASection 47Section 54F

…unals are as under:- “i) 83 ITR 223 (Bom) B.R.Bamsi vs. CIT) ii) 129 ITR 475 (All) Moralia& Sons vs. CIT iii) 220 ITR 398 (Ker) CIT vs. Cochin Refineries Ltd. iv) 176 CTR 406 (Gau) Assam Company (I) Ltd vs. CIT v) 102 ITD 189 (Del) ITO vs. Gurvinder Kaur vi) 284 ITR 80 (SC) CIT V. Varas International P.Ltd. vii) 436 ITR 616 (Bombay) Peter VazvsCIT In view of the above discussion and by following the settled principals of law laid down by the various Courts (supra), we permit the Assessee to urge the legal ground which has not been decided by the Ld. CIT(A). 11. During the search and seizure operation conducted…

Krishan Kumar Goel, Ghaziabad vs. DCIT, Central Circle, Ghaziabsad

In the result, the Assessee’s appeal is allowed

ITA 4109/DEL/2018[2012-13]Status: DisposedITAT Delhi23 May 2025AY 2012-13

Bench: Shri Mahavir Singh & Shri Manish Agarwalasstt. Year : 2012-13 Krishan Kumar Goel, Vs. Dcit, Central Circle 18, Rama Krishna Colony, Ghaziabad Model Town, G.T. Road, Ghaziabad- 201001 Uttar Pradesh (Pan: Aegpg4936H) (Appellant) (Respondent) Appellant By : None Respondent By : Sh. Dayainder Singh Sidhu, Cit(Dr) Date Of Hearing 19.05.2025 Date Of Pronouncement 23.05.2025 Order

For Appellant: NoneFor Respondent: Sh. Dayainder Singh Sidhu, CIT(DR)
Section 131Section 132Section 143(2)Section 153ASection 153CSection 153DSection 153d

…ion of following additional legal grounds in the instant matter which are purely legal and goes to the root of the matter and needs to be admitted, on the anvil of the decisions of the Hon’ble Apex Court in the case of CIT vs. Varas International, reported in 294 ITR 80 (SC), National Thermal Power Co. Ltd. vs. CIT reported in 229 ITR 383 (SC) and the Special Bench decision in DHL Operators, reported in 108 TTJ 152 (SB). i. That in view of the facts and circumstances of the case and in law, the assessment orders were passed under section 153A/143(3) without seeking mandatory approval under section 153D of the Act…

Niit Technologies Ltd., New Delhi vs. DCIT, Circle-18(2), New Delhi

In the result, the Assessee’s appeal is allowed

ITA 4109/DEL/2017[2011-12]Status: DisposedITAT Delhi23 Apr 2025AY 2011-12

Bench: Shri Mahavir Singh & Shri Manish Agarwal

For Appellant: NoneFor Respondent: Sh. Dayainder Singh Sidhu, CIT(DR)
Section 131Section 132Section 143(2)Section 153ASection 153CSection 153DSection 153d

…of following additional legal grounds in the instant matter which are purely legal and goes to the root of the matter and needs to be admitted, on the anvil of the decisions of the Hon’ble Apex Court in the case of CIT vs. Varas International, reported in 294 ITR 80 (SC), National Thermal Power Co. Ltd. vs. CIT reported in 229 ITR 383 (SC) and the Special Bench decision in DHL Operators, reported in 108 TTJ 152 (SB). i. iii. That in view of the facts and circumstances of the case and in law, the assessment orders were passed under section 153A/143(3) without seeking mandatory approval under section 153D…

Sunita Jajoo, Surat vs. ITO Ward 2(2)(4), Surat

In the result, assessee’s appeal is allowed

ITA 882/SRT/2024[2011-12]Status: DisposedITAT Surat10 Feb 2025AY 2011-12

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 552/Srt/2024 (Ay 2011-12) (Physical Court Hearing) Rambilash Rajaram Jajoo Income Tax Officer, Ward- 429-432, Golden Point, Falsawadi, 2(2)(4), Aaykar Bhawan, Majura बनाम Ring Road, Surat City, Gate, Opp. New Civil Hospital, Vs Surat-395 002 Surat-395 001 [Pan : Aampj 0040 K] अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 147Section 148Section 254(1)Section 68Section 69C

…the very jurisdiction of the AO to pass reassessment order under section 147 of the Act. It is well settled that an assessee can raise a legal ground at any stage of proceedings as held by the Apex Court in the case of CIT v/s. Varas International reported in 284 ITR 80(SC) and National Thermal Power Co Ltd. v/s CIT reported in 229 ITR 383 (SC). Keeping in view the facts and circumstances of the present case, we are of the view that the issue raised in 'additional ground' regarding validity of reassessment proceedings, which goes to the root of the matter needs to be admitted. Hence, we hereby allow the assessee…

Rambilash Rajaram Jajoo, Surat vs. Income Tax Officer Ward-2(2)(4), Surat

ITA 552/SRT/2024[2011-12]Status: DisposedITAT Surat10 Feb 2025AY 2011-12

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 552/Srt/2024 (Ay 2011-12) Rambilash Rajaram Jajoo (Physical Court Hearing) 429-432, Golden Point, Falsawadi, Ring Road, Surat City, Surat-395 002 [Pan : Aampj 0040 K] अपीलार्थी/Appellant Vs Income Tax Officer, Ward- 2(2)(4), Aaykar Bhawan, Majura Gate, Opp. New Civil Hospital, Surat-395 001 प्रत्यर्थी / Respondent आयकर अपील सं./Ita No. 882/Srt/2024 (Ay 2011-12) Sunita Jajoo 429-432, Golden Point, Near Bsnl Office, Falsawadi, Ring Road, Surat-395 002 [Pan: Aampj 0040 K] बनाम Vs Income Tax Officer, Ward- 2(2)(4), Aaykar Bhawan, Majura Gate, Opp. New Civil Hospital, Surat-395 001 अपीलार्थी/Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से /Assessee By Ms. Richa Toshniwal. Ca राजस्व की ओर से /Revenue By Shri Minal Kamble, Sr. Dr सुनवाई की तारीख/Date Of Hearing 23.01.2025 उद्घोषणा की तारीख/Date Of Pronouncement 10.02.2025 Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. These Two Appeals By Separate Assessee Are Directed Against The Separate Orders Of Addl/Jcit(A)-7, Kolkata/National Faceless Appeal Centre, Delhi [For Short To As "Nfac/Ld.Cit(A)] Dated 21.03.2024 & 21.04.2023 For Same

Section 143(3)Section 147Section 148Section 254(1)Section 68Section 69C

…the very jurisdiction of the AO to pass reassessment order under section 147 of the Act. It is well settled that an assessee can raise a legal ground at any stage of proceedings as held by the Apex Court in the case of CIT v/s. Varas International reported in 284 ITR 80(SC) and National Thermal Power Co Ltd. v/s CIT reported in 229 ITR 383 (SC). Keeping in view the facts and circumstances of the present case, we are of the view that the issue raised in 'additional ground' regarding validity of reassessment proceedings, which goes to the root of the matter needs to be admitted. Hence, we hereby allow the assessee…

DCIT, Central Circle-2, Faridabad vs. Peakwood Reality Pvt.Ltd., Gurgaon

ITA 89/DEL/2023[2012-13]Status: DisposedITAT Mumbai30 Jan 2025AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2012-13 Dy. Cit Central Circle-Ii, M/S Peakwood Reality Pvt. Ltd., New Cgo Complex, Block- ‘B’, 3Rd Shop No. 6, 2Nd Floor, Jagdamba Vs. Floor, Nh-Iv, Faridabad, Palace, Near Gurgaon Dreamz Mall, Haryana-121001. Old Railway Road, Gurgaon-122001. Pan No. Aacce 1245 J Appellant Respondent

For Appellant: Mr. Gautam Jain (Virtually Present)For Respondent: Mr. R.A. Dhyani, CIT-DR

…CTR 406 (Gau) Assam Company (I) Ltd vs. 176 CTR 406 (Gau) Assam Company (I) Ltd vs. 176 CTR 406 (Gau) Assam Company (I) Ltd vs. CIT  102 ITD 189 (Del) ITO vs. Gurvinder Kaur 102 ITD 189 (Del) ITO vs. Gurvinder Kaur 102 ITD 189 (Del) ITO vs. Gurvinder Kaur  284 ITR 80 (SC) CIT V. Varas International 284 ITR 80 (SC) CIT V. Varas International 284 ITR 80 (SC) CIT V. Varas International P.Ltd. P.Ltd.  436 ITR 616 (Bombay) Peter Vaz vs CIT 436 ITR 616 (Bombay) Peter Vaz vs CIT 3.3 However, we find that we have alrea However, we find that we have already rejected the grounds dy rejected the grounds raised by the Re…