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. Impact Forging, Rajkot vs. The Deputy Commissioner of Income Tax, Central Circle-1, Rajkot

In the result, the appeal of the assessee is partly allowed

ITA 311/RJT/2018[2015-16]Status: DisposedITAT Rajkot08 Nov 2023AY 2015-16

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

For Appellant: Shri P.C Yadav, A.RFor Respondent: Shri Shramdeep Sinha, Sr.D.R
Section 153DSection 254Section 271(1)(c)Section 274

…आयकरअपीलीयअधिकरण, अहमदाबादनायपीप IN THE INCOME TAX APPELLATE TRIBUNAL, (Conducted through E-Court, Rajkot) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos.307 to 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 to 2015-16) M/s. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. PAN: AADFI1340Q (Applicant) (Respondent) Assessee by : Shri P.C Yadav, A.R Revenue by : Shri Shramdeep Sinha, Sr.D.R सुिव्ईकीत्रीख/Date of Hearing : 18/10/2023 घोरर्कीत्रीख/Date of Pronouncement: 08/11/2023 आदेश/O R D E R PER…

M/S. Impact Forging, Rajkot vs. The Deputy Commissioner of Income Tax, Central Circle-1, Rajkot

In the result, the appeal of the assessee is partly allowed

ITA 310/RJT/2018[2014-15]Status: DisposedITAT Rajkot08 Nov 2023AY 2014-15

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

For Appellant: Shri P.C Yadav, A.RFor Respondent: Shri Shramdeep Sinha, Sr.D.R
Section 153DSection 254Section 271(1)(c)Section 274

…आयकरअपीलीयअधिकरण, अहमदाबादनायपीप IN THE INCOME TAX APPELLATE TRIBUNAL, (Conducted through E-Court, Rajkot) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos.307 to 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 to 2015-16) M/s. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. PAN: AADFI1340Q (Applicant) (Respondent) Assessee by : Shri P.C Yadav, A.R Revenue by : Shri Shramdeep Sinha, Sr.D.R सुिव्ईकीत्रीख/Date of Hearing : 18/10/2023 घोरर्कीत्रीख/Date of Pronouncement: 08/11/2023 आदेश/O R D E R PER…

M/S. Impact Forging, Rajkot vs. The Deputy Commissioner of Income Tax, Central Circle-1, Rajkot

In the result, the appeal of the assessee is partly allowed

ITA 309/RJT/2018[2013-14]Status: DisposedITAT Rajkot08 Nov 2023AY 2013-14

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

For Appellant: Shri P.C Yadav, A.RFor Respondent: Shri Shramdeep Sinha, Sr.D.R
Section 153DSection 254Section 271(1)(c)Section 274

…आयकरअपीलीयअधिकरण, अहमदाबादनायपीप IN THE INCOME TAX APPELLATE TRIBUNAL, (Conducted through E-Court, Rajkot) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos.307 to 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 to 2015-16) M/s. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. PAN: AADFI1340Q (Applicant) (Respondent) Assessee by : Shri P.C Yadav, A.R Revenue by : Shri Shramdeep Sinha, Sr.D.R सुिव्ईकीत्रीख/Date of Hearing : 18/10/2023 घोरर्कीत्रीख/Date of Pronouncement: 08/11/2023 आदेश/O R D E R PER…

M/S. Impact Forging, Rajkot vs. The Deputy Commissioner of Income Tax, Central Circle-1, Rajkot

In the result, the appeal of the assessee is partly allowed

ITA 308/RJT/2018[2012-13]Status: DisposedITAT Rajkot08 Nov 2023AY 2012-13

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

For Appellant: Shri P.C Yadav, A.RFor Respondent: Shri Shramdeep Sinha, Sr.D.R
Section 153DSection 254Section 271(1)(c)Section 274

…आयकरअपीलीयअधिकरण, अहमदाबादनायपीप IN THE INCOME TAX APPELLATE TRIBUNAL, (Conducted through E-Court, Rajkot) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos.307 to 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 to 2015-16) M/s. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. PAN: AADFI1340Q (Applicant) (Respondent) Assessee by : Shri P.C Yadav, A.R Revenue by : Shri Shramdeep Sinha, Sr.D.R सुिव्ईकीत्रीख/Date of Hearing : 18/10/2023 घोरर्कीत्रीख/Date of Pronouncement: 08/11/2023 आदेश/O R D E R PER…

M/S. Impact Forging, Rajkot vs. The Deputy Commissioner of Income Tax, Central Circle-1, Rajkot

In the result, the appeal of the assessee is partly allowed

ITA 307/RJT/2018[2011-12]Status: DisposedITAT Rajkot08 Nov 2023AY 2011-12

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकरअपीलसं./Ita Nos.307 To 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 To 2015-16) M/S. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. Pan: Aadfi1340Q

For Appellant: Shri P.C Yadav, A.RFor Respondent: Shri Shramdeep Sinha, Sr.D.R
Section 153DSection 254Section 271(1)(c)Section 274

…आयकरअपीलीयअधिकरण, अहमदाबादनायपीप IN THE INCOME TAX APPELLATE TRIBUNAL, (Conducted through E-Court, Rajkot) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And Ms MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos.307 to 311/Rjt/2018 निर्धररवरध/Asstt. Years: (2011-2012 to 2015-16) M/s. Impact Forging, D.C.I.T, 6, Mani Nagar, Vs. Central Circle-1, Near Popullar Roller, Rajkot. Mavdi Plot, Rajkot. PAN: AADFI1340Q (Applicant) (Respondent) Assessee by : Shri P.C Yadav, A.R Revenue by : Shri Shramdeep Sinha, Sr.D.R सुिव्ईकीत्रीख/Date of Hearing : 18/10/2023 घोरर्कीत्रीख/Date of Pronouncement: 08/11/2023 आदेश/O R D E R PER…

Balmukund M Vaishnav, Surat vs. Income Tax Officer, Ward-2(3)(7), Surat

ITA 205/SRT/2019[2013-14]Status: DisposedITAT Surat25 Sept 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.204/Srt/2019 Assessment Year: (2013-14) (Physical Hearing) The Ito, Ward-2(3)(7), Vs. Balmukund M. Vaishnav, Surat. 5B/1054, Ramnanth Mahadev Ni Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aokpv5065Q (Appellant) (Respondent) आयकर अपील सं./Ita No.205/Srt/2019 Assessment Year: (2013-14) Balmukund M. Vaishnav, Vs. The Ito, Ward-2(3)(7), 5B/1054, Ramnanth Mahadev Ni Surat. Sheri, Haripura, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aokpv5065Q (Appellant) (Respondent)

Section 143(3)Section 69C

…urisdiction of the assessing officer to pass assessment order is no longer res-Integra and 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 Internation reported in 284 ITR 80(SC) and National Thermal Power Co Ltd. v/s CIT reported in 229 ITR 383 (SC) and Special Bench decision in the case of DHL Operators reported in 108 TTJ 152(SB). Keeping in view the facts and circumstances of the present case, we are of the view that the issue raised in ‘additional ground’ goes to the root of the matter which needs to be admitted.…

Shri Ajaya Kumar Chadda, Jalandhar vs. Income Tax Officer Ward-1 (1), Jalandhar

In the result, the appeal of the assessee is allowed

ITA 146/ASR/2023[2015-16]Status: DisposedITAT Amritsar23 Aug 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Navdeep Monga, Adv. &For Respondent: Sh. Mohit Kumar Nigam, Sr. DR
Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 146/Asr/2023 Assessment Year: 2015-16 Sh. Ajay Kumar Chadda Vs. Income Tax Officer, 687-R, Model Town, Ward-1(1), Jalandhar Jalandhar, Punjab [PAN: AAIPC 7006J] (Appellant) (Respondent) Appellant by : Sh. Navdeep Monga, Adv. & Sh. Karan Nagpal, Adv. Respondent by: Sh. Mohit Kumar Nigam, Sr. DR Date of Hearing: 03.08.2023 Date of Pronouncement: 23.08.2023 ORDER Per Dr. M. L. Meena, AM: The captioned appeal has been filed by the by the assessee a…

Mohanbhai Raghavbhai Beladiya, Surat vs. Income Tax Officer, Ward - 3(2)(5), Surat

In the result, the appeal of the assessee is allowed in the terms indicated above

ITA 359/SRT/2023[2012-13]Status: DisposedITAT Surat15 Aug 2023AY 2012-13

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.359/Srt/2023 Assessment Year: (2012-13) (Physical Hearing) Mohanbhai Raghavbhai Beladiya, Vs. The Ito, 41-42, Vishnu Nagar Society – 1, Ward-3(2)(5), Ankur Char Rasta, A. K. Road, Surat Surat – 395008. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aospb9227J (Assessee) (Respondent)

Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250(6)Section 68

…f the assessing officer (AO) to pass assessment order is no longer res-Integra and it is well settled that an assessee can raise a legal ground at any stage of proceedings as held by the Hon`ble Apex Court in the case of CIT v/s. Varas Internation reported in 284 ITR 80(SC) and National Thermal Power Co Ltd. v/s CIT reported in 229 ITR 383 (SC) and Special Bench decision in the case of DHL Operators reported in 108 TTJ 152(SB). Keeping in view the facts and circumstances of the present case, I am of the view that the issue raised in ‘additional ground' regarding non-issue of notice u/s 143(2) of the Act, which go…

Jasodadevi Rajaram Jajoo, Surat vs. Income Tax Officer WD.-2(2)(2), Surat

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

ITA 185/SRT/2021[2011-12]Status: DisposedITAT Surat06 Dec 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.183 To 184/Srt/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The Ito, Ward-2(2)(1), 429-432, Golden Point, Nr. Bsnl Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpj4341H (Assessee) (Respondent) आयकरअपीलसं./Ita No.185/Srt/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The Ito, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqpj7257E (Assessee) (Respondent) Assessee By Ms Richa Tosniwal, Ca & Shri Harishankar Tosniwal, Ca Shri J. K. Chandnani, Sr. Dr Respondent By Date Of Hearing 21/11/2022 Date Of Pronouncement 09/12/2022

Section 10(38)Section 143(2)Section 143(3)Section 147Section 148Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA Nos.183 to 184/SRT/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The ITO, Ward-2(2)(1), 429-432, Golden Point, Nr. BSNL Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAWPJ4341H (Assessee) (Respondent) आयकरअपीलसं./ITA No.185/SRT/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The ITO, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002…

Damodar Jajoo, Surat vs. Income Tax Officer, WD.2(2)(1), Surat

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

ITA 184/SRT/2021[2012-13]Status: DisposedITAT Surat06 Dec 2022AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.183 To 184/Srt/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The Ito, Ward-2(2)(1), 429-432, Golden Point, Nr. Bsnl Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpj4341H (Assessee) (Respondent) आयकरअपीलसं./Ita No.185/Srt/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The Ito, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqpj7257E (Assessee) (Respondent) Assessee By Ms Richa Tosniwal, Ca & Shri Harishankar Tosniwal, Ca Shri J. K. Chandnani, Sr. Dr Respondent By Date Of Hearing 21/11/2022 Date Of Pronouncement 09/12/2022

Section 10(38)Section 143(2)Section 143(3)Section 147Section 148Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA Nos.183 to 184/SRT/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The ITO, Ward-2(2)(1), 429-432, Golden Point, Nr. BSNL Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAWPJ4341H (Assessee) (Respondent) आयकरअपीलसं./ITA No.185/SRT/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The ITO, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002…

Damodar Jajoo, Surat vs. Income Tax Officer, WD.2(2)(1), Surat

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

ITA 183/SRT/2021[2011-12]Status: DisposedITAT Surat06 Dec 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.183 To 184/Srt/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The Ito, Ward-2(2)(1), 429-432, Golden Point, Nr. Bsnl Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpj4341H (Assessee) (Respondent) आयकरअपीलसं./Ita No.185/Srt/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The Ito, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqpj7257E (Assessee) (Respondent) Assessee By Ms Richa Tosniwal, Ca & Shri Harishankar Tosniwal, Ca Shri J. K. Chandnani, Sr. Dr Respondent By Date Of Hearing 21/11/2022 Date Of Pronouncement 09/12/2022

Section 10(38)Section 143(2)Section 143(3)Section 147Section 148Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA Nos.183 to 184/SRT/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The ITO, Ward-2(2)(1), 429-432, Golden Point, Nr. BSNL Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAWPJ4341H (Assessee) (Respondent) आयकरअपीलसं./ITA No.185/SRT/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The ITO, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002…

Umesh Pharmaceuticals Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 6, New Delhi

In the result, appeals of the assessee are allowed as indicated above

ITA 5139/DEL/2017[2012-13]Status: DisposedITAT Delhi08 Feb 2022AY 2012-13

Bench: Shri C.N.Prasad & Shri P.K.Kedia

Section 153ASection 271Section 271(1)(c)Section 274

…thus the said additional ground be admitted and adjudicated. Reliance was placed on the decision of the Hon’ble Supreme Court in the case of National Thermal Power Company Ltd. Vs. CIT reported in 229 ITR 383 (SC) and CIT vs. Varas International reported in 284 ITR 80 (SC). On the other hand, the Ld. DR submits that this ground was not raised before the Assessing Officer or before the Ld. CIT(A) but was raised for the first time before this Tribunal. 3. On hearing both the parties, we find that additional ground raised by the assessee is purely illegal and no verification of facts are required by the Assessin…

Umesh Pharmaceuticals Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 6, New Delhi

In the result, appeals of the assessee are allowed as indicated above

ITA 5138/DEL/2017[2011-12]Status: DisposedITAT Delhi08 Feb 2022AY 2011-12

Bench: Shri C.N.Prasad & Shri P.K.Kedia

Section 153ASection 271Section 271(1)(c)Section 274

…thus the said additional ground be admitted and adjudicated. Reliance was placed on the decision of the Hon’ble Supreme Court in the case of National Thermal Power Company Ltd. Vs. CIT reported in 229 ITR 383 (SC) and CIT vs. Varas International reported in 284 ITR 80 (SC). On the other hand, the Ld. DR submits that this ground was not raised before the Assessing Officer or before the Ld. CIT(A) but was raised for the first time before this Tribunal. 3. On hearing both the parties, we find that additional ground raised by the assessee is purely illegal and no verification of facts are required by the Assessin…

Umesh Pharmaceuticals Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 6, New Delhi

In the result, appeals of the assessee are allowed as indicated above

ITA 5137/DEL/2017[2010-11]Status: DisposedITAT Delhi08 Feb 2022AY 2010-11

Bench: Shri C.N.Prasad & Shri P.K.Kedia

Section 153ASection 271Section 271(1)(c)Section 274

…thus the said additional ground be admitted and adjudicated. Reliance was placed on the decision of the Hon’ble Supreme Court in the case of National Thermal Power Company Ltd. Vs. CIT reported in 229 ITR 383 (SC) and CIT vs. Varas International reported in 284 ITR 80 (SC). On the other hand, the Ld. DR submits that this ground was not raised before the Assessing Officer or before the Ld. CIT(A) but was raised for the first time before this Tribunal. 3. On hearing both the parties, we find that additional ground raised by the assessee is purely illegal and no verification of facts are required by the Assessin…

Umesh Pharmaceuticals Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 6, New Delhi

In the result, appeals of the assessee are allowed as indicated above

ITA 5136/DEL/2017[2009-10]Status: DisposedITAT Delhi08 Feb 2022AY 2009-10

Bench: Shri C.N.Prasad & Shri P.K.Kedia

Section 153ASection 271Section 271(1)(c)Section 274

…thus the said additional ground be admitted and adjudicated. Reliance was placed on the decision of the Hon’ble Supreme Court in the case of National Thermal Power Company Ltd. Vs. CIT reported in 229 ITR 383 (SC) and CIT vs. Varas International reported in 284 ITR 80 (SC). On the other hand, the Ld. DR submits that this ground was not raised before the Assessing Officer or before the Ld. CIT(A) but was raised for the first time before this Tribunal. 3. On hearing both the parties, we find that additional ground raised by the assessee is purely illegal and no verification of facts are required by the Assessin…

Umesh Pharmaceuticals Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 6, New Delhi

In the result, appeals of the assessee are allowed as indicated above

ITA 5135/DEL/2017[2008-09]Status: DisposedITAT Delhi08 Feb 2022AY 2008-09

Bench: Shri C.N.Prasad & Shri P.K.Kedia

Section 153ASection 271Section 271(1)(c)Section 274

…thus the said additional ground be admitted and adjudicated. Reliance was placed on the decision of the Hon’ble Supreme Court in the case of National Thermal Power Company Ltd. Vs. CIT reported in 229 ITR 383 (SC) and CIT vs. Varas International reported in 284 ITR 80 (SC). On the other hand, the Ld. DR submits that this ground was not raised before the Assessing Officer or before the Ld. CIT(A) but was raised for the first time before this Tribunal. 3. On hearing both the parties, we find that additional ground raised by the assessee is purely illegal and no verification of facts are required by the Assessin…

Umesh Pharmaceuticals Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 6, New Delhi

In the result, appeals of the assessee are allowed as indicated above

ITA 5134/DEL/2017[2007-08]Status: DisposedITAT Delhi08 Feb 2022AY 2007-08

Bench: Shri C.N.Prasad & Shri P.K.Kedia

Section 153ASection 271Section 271(1)(c)Section 274

…thus the said additional ground be admitted and adjudicated. Reliance was placed on the decision of the Hon’ble Supreme Court in the case of National Thermal Power Company Ltd. Vs. CIT reported in 229 ITR 383 (SC) and CIT vs. Varas International reported in 284 ITR 80 (SC). On the other hand, the Ld. DR submits that this ground was not raised before the Assessing Officer or before the Ld. CIT(A) but was raised for the first time before this Tribunal. 3. On hearing both the parties, we find that additional ground raised by the assessee is purely illegal and no verification of facts are required by the Assessin…

ACIT, Jammu vs. Sh Vikramaditya Singh, Jammu

In the result, all the fours appeals filed by the Revenue are dismissed and the three Cross Objections as well as the ground as per Rule 27 are allowed

ITA 269/ASR/2007[1998-99]Status: DisposedITAT Delhi24 Jan 2022AY 1998-99

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri C.S. Aggarwal, SrFor Respondent: Shri S.D. Kapila, Spl
Section 139(9)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.263/ASR/2003 Assessment Year 1998-99 ACIT, Shri M.K. Ajat Shatru, Circle-II, vs The Palace, Jammu Jammu. Assessment Year 1998-99 ACIT, Dr. Karan Singh, Circle-II, vs. The Palace, Jammu Jammu. CO NO.43/ASR/2007 Arising out of ITA No.267/ASR/2007 - Assessment Year 1998-99 Dr. Karan Singh, ACIT, The Palace, vs. Circle-II, Jammu Jammu Assessment Year 1998-99 ACIT, Yashorajya Lakshmi Circle-II, Dr. Karan Singh, Legal Heir of Jammu vs. Smt. Yashorajya Laks…

ACIT, Cir-II, Jammu vs. Smt. Yashorajya Laxmi, Jammu

In the result, all the fours appeals filed by the Revenue are dismissed and the three Cross Objections as well as the ground as per Rule 27 are allowed

ITA 268/ASR/2007[1998-99]Status: DisposedITAT Delhi24 Jan 2022AY 1998-99

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri C.S. Aggarwal, SrFor Respondent: Shri S.D. Kapila, Spl
Section 139(9)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.263/ASR/2003 Assessment Year 1998-99 ACIT, Shri M.K. Ajat Shatru, Circle-II, vs The Palace, Jammu Jammu. Assessment Year 1998-99 ACIT, Dr. Karan Singh, Circle-II, vs. The Palace, Jammu Jammu. CO NO.43/ASR/2007 Arising out of ITA No.267/ASR/2007 - Assessment Year 1998-99 Dr. Karan Singh, ACIT, The Palace, vs. Circle-II, Jammu Jammu Assessment Year 1998-99 ACIT, Yashorajya Lakshmi Circle-II, Dr. Karan Singh, Legal Heir of Jammu vs. Smt. Yashorajya Laks…

ACIT, Jammu vs. Dr Karan Singh, Jammu

In the result, all the fours appeals filed by the Revenue are dismissed and the three Cross Objections as well as the ground as per Rule 27 are allowed

ITA 267/ASR/2007[1998-99\u005cu005cu005cu005cu005cu005cu005cu005c]Status: DisposedITAT Delhi24 Jan 2022

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri C.S. Aggarwal, SrFor Respondent: Shri S.D. Kapila, Spl
Section 139(9)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.263/ASR/2003 Assessment Year 1998-99 ACIT, Shri M.K. Ajat Shatru, Circle-II, vs The Palace, Jammu Jammu. Assessment Year 1998-99 ACIT, Dr. Karan Singh, Circle-II, vs. The Palace, Jammu Jammu. CO NO.43/ASR/2007 Arising out of ITA No.267/ASR/2007 - Assessment Year 1998-99 Dr. Karan Singh, ACIT, The Palace, vs. Circle-II, Jammu Jammu Assessment Year 1998-99 ACIT, Yashorajya Lakshmi Circle-II, Dr. Karan Singh, Legal Heir of Jammu vs. Smt. Yashorajya Laks…