DCIT v. Surat Electricity Co. Ltd.

337 ITR 271High Court2011#6343 most cited

What is DCIT v. Surat Electricity Co. Ltd. authority for?

An Assessing Officer cannot travel beyond the specific directions given by an appellate authority when making a fresh assessment after a matter has been set aside. A de novo assessment must strictly adhere to the scope of the remand directions.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2022.

Also referred to as

DCIT v. Surat Electricity Co. Ltd. · 337 ITR 271 · scope of remand · assessment order · ITAT directions · appellate authority directions · fresh assessment · AO jurisdiction · beyond scope

Judgments citing DCIT v. Surat Electricity Co. Ltd.

M/S. Vikshara Trading & Investment Pvt. Ltd., Ahmedabad vs. The Income Tax Officer, Ward-4(1)(4), Ahmedabad

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

ITA 652/AHD/2019[2007-08]Status: DisposedITAT Ahmedabad13 Apr 2022AY 2007-08

Bench: Smt. Annapurna Gupta & Ms. Suchitra Kamble

For Appellant: SubmissionFor Respondent: Shri Shaurya S. Shukla, D.R

Section 143(3)Section 36(1)(iii)Section 41(1)

…und of litigation as well as second round of litigation. 4. It is settled law that the direction given by ITAT should be strictly followed. The following case laws are relevant. • Surat Electricity Co., Gujarat High Court regarding power of scope of remand, 337 ITR 271, enclosed at page No. 54 & 55. • Saheli Synthetics, Gujarat High Court regarding power of scope of remand, 302 ITR 126, enclosed at page no. 56 to 59. 5. Attention is also drawn to Gujarat High Court in Torrent Leasing and Finance, enclosed at page 22 to 29, relevant para 6, page 7 of the judgment and page 28 of paper book. 6. The loans and adva…

Neptune Securities Pvt.Ltd., Ahmedabad vs. ITO, Ward-1(3)(4), Ahmedabad

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

ITA 738/AHD/2018[2007-08]Status: DisposedITAT Ahmedabad30 Jul 2020AY 2007-08

For Appellant: Shri Tushar Hemani, with Shri P.B. Parmar, A.RsFor Respondent: Shri Deelip Kumar, Sr. D.R

Section 234Section 271

…t" (Para 7, Pgs.5-6 of Asst. Order). e. Thus, AO has clearly travelled beyond the scope of directions given by Hon'ble the ITAT while setting aside the matter to AO. Such an act is not permissible. Reliance is placed on "DCIT vs. Surat Electricity Co. Ltd. - 337 ITR 271 (Guj)".___ f. At this stage, it is clarified that CIT(A) has given & factually incorrect finding that AO disallowed depreciation on the count that assessee had not given comparison of rules of ASE and BSE (Pg.5, Para 3.4 of CIT(A)'s order). g. Firstly, it is submitted that AO has not at all referred to comparison of rules of ASE and BSE. Second…

ITO, New Delhi vs. M/S. Dwarka Impex Pvt. Ltd., New Delhi

ITA 2440/DEL/2017[2008-09]Status: DisposedITAT Delhi26 Apr 2019AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR

…depreciation of Rs. 18,04,572.” 13 ITA No.1565 TO 1569/Del./2017 ITA No.2436 TO 2440/Del./2017 ITA No.484/Del./2015 ITA No.6516/Del./2015 ITA No.6710/Del./2016 19. Similarly, Hon’ble Gujarat High Court in case of DCIT vs. Surat Electricity Co. Ltd. – (2011) 337 ITR 271 (Guj.) decided the identical issue in favour of the assessee by returning following findings :- “Thus, this Court in the above quoted decision has held that the set aside of assessment made by the appellate authority is always in accordance with the directions given by the appellate authority for making a fresh assessment. But, the most materia…

ITO, New Delhi vs. M/S. Dwarka Impex Pvt. Ltd., New Delhi

ITA 2439/DEL/2017[2007-08]Status: DisposedITAT Delhi26 Apr 2019AY 2007-08

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR

…depreciation of Rs. 18,04,572.” 13 ITA No.1565 TO 1569/Del./2017 ITA No.2436 TO 2440/Del./2017 ITA No.484/Del./2015 ITA No.6516/Del./2015 ITA No.6710/Del./2016 19. Similarly, Hon’ble Gujarat High Court in case of DCIT vs. Surat Electricity Co. Ltd. – (2011) 337 ITR 271 (Guj.) decided the identical issue in favour of the assessee by returning following findings :- “Thus, this Court in the above quoted decision has held that the set aside of assessment made by the appellate authority is always in accordance with the directions given by the appellate authority for making a fresh assessment. But, the most materia…

ITO, New Delhi vs. M/S. Dwarka Impex Pvt. Ltd., New Delhi

ITA 2438/DEL/2017[2006-07]Status: DisposedITAT Delhi26 Apr 2019AY 2006-07

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR

…depreciation of Rs. 18,04,572.” 13 ITA No.1565 TO 1569/Del./2017 ITA No.2436 TO 2440/Del./2017 ITA No.484/Del./2015 ITA No.6516/Del./2015 ITA No.6710/Del./2016 19. Similarly, Hon’ble Gujarat High Court in case of DCIT vs. Surat Electricity Co. Ltd. – (2011) 337 ITR 271 (Guj.) decided the identical issue in favour of the assessee by returning following findings :- “Thus, this Court in the above quoted decision has held that the set aside of assessment made by the appellate authority is always in accordance with the directions given by the appellate authority for making a fresh assessment. But, the most materia…

ITO, New Delhi vs. M/S. Dwarka Impex Pvt. Ltd., New Delhi

ITA 2437/DEL/2017[2005-06]Status: DisposedITAT Delhi26 Apr 2019AY 2005-06

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR

…depreciation of Rs. 18,04,572.” 13 ITA No.1565 TO 1569/Del./2017 ITA No.2436 TO 2440/Del./2017 ITA No.484/Del./2015 ITA No.6516/Del./2015 ITA No.6710/Del./2016 19. Similarly, Hon’ble Gujarat High Court in case of DCIT vs. Surat Electricity Co. Ltd. – (2011) 337 ITR 271 (Guj.) decided the identical issue in favour of the assessee by returning following findings :- “Thus, this Court in the above quoted decision has held that the set aside of assessment made by the appellate authority is always in accordance with the directions given by the appellate authority for making a fresh assessment. But, the most materia…

ITO, New Delhi vs. M/S. Dwarka Impex Pvt. Ltd., New Delhi

ITA 2436/DEL/2017[2004-05]Status: DisposedITAT Delhi26 Apr 2019AY 2004-05

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR

…depreciation of Rs. 18,04,572.” 13 ITA No.1565 TO 1569/Del./2017 ITA No.2436 TO 2440/Del./2017 ITA No.484/Del./2015 ITA No.6516/Del./2015 ITA No.6710/Del./2016 19. Similarly, Hon’ble Gujarat High Court in case of DCIT vs. Surat Electricity Co. Ltd. – (2011) 337 ITR 271 (Guj.) decided the identical issue in favour of the assessee by returning following findings :- “Thus, this Court in the above quoted decision has held that the set aside of assessment made by the appellate authority is always in accordance with the directions given by the appellate authority for making a fresh assessment. But, the most materia…

M/S. Dwarka Impex Pvt. Ltd., New Delhi vs. ITO, New Delhi

ITA 1569/DEL/2017[2008-09]Status: DisposedITAT Delhi26 Apr 2019AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR

…depreciation of Rs. 18,04,572.” 13 ITA No.1565 TO 1569/Del./2017 ITA No.2436 TO 2440/Del./2017 ITA No.484/Del./2015 ITA No.6516/Del./2015 ITA No.6710/Del./2016 19. Similarly, Hon’ble Gujarat High Court in case of DCIT vs. Surat Electricity Co. Ltd. – (2011) 337 ITR 271 (Guj.) decided the identical issue in favour of the assessee by returning following findings :- “Thus, this Court in the above quoted decision has held that the set aside of assessment made by the appellate authority is always in accordance with the directions given by the appellate authority for making a fresh assessment. But, the most materia…

M/S. Dwarka Impex Pvt. Ltd., New Delhi vs. ITO, New Delhi

ITA 1568/DEL/2017[2007-08]Status: DisposedITAT Delhi26 Apr 2019AY 2007-08

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR

…depreciation of Rs. 18,04,572.” 13 ITA No.1565 TO 1569/Del./2017 ITA No.2436 TO 2440/Del./2017 ITA No.484/Del./2015 ITA No.6516/Del./2015 ITA No.6710/Del./2016 19. Similarly, Hon’ble Gujarat High Court in case of DCIT vs. Surat Electricity Co. Ltd. – (2011) 337 ITR 271 (Guj.) decided the identical issue in favour of the assessee by returning following findings :- “Thus, this Court in the above quoted decision has held that the set aside of assessment made by the appellate authority is always in accordance with the directions given by the appellate authority for making a fresh assessment. But, the most materia…

M/S. Dwarka Impex Pvt. Ltd., New Delhi vs. ITO, New Delhi

ITA 1567/DEL/2017[2006-07]Status: DisposedITAT Delhi26 Apr 2019AY 2006-07

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR

…depreciation of Rs. 18,04,572.” 13 ITA No.1565 TO 1569/Del./2017 ITA No.2436 TO 2440/Del./2017 ITA No.484/Del./2015 ITA No.6516/Del./2015 ITA No.6710/Del./2016 19. Similarly, Hon’ble Gujarat High Court in case of DCIT vs. Surat Electricity Co. Ltd. – (2011) 337 ITR 271 (Guj.) decided the identical issue in favour of the assessee by returning following findings :- “Thus, this Court in the above quoted decision has held that the set aside of assessment made by the appellate authority is always in accordance with the directions given by the appellate authority for making a fresh assessment. But, the most materia…

M/S. Dwarka Impex Pvt. Ltd., New Delhi vs. ITO, New Delhi

ITA 1566/DEL/2017[2005-06]Status: DisposedITAT Delhi26 Apr 2019AY 2005-06

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR

…depreciation of Rs. 18,04,572.” 13 ITA No.1565 TO 1569/Del./2017 ITA No.2436 TO 2440/Del./2017 ITA No.484/Del./2015 ITA No.6516/Del./2015 ITA No.6710/Del./2016 19. Similarly, Hon’ble Gujarat High Court in case of DCIT vs. Surat Electricity Co. Ltd. – (2011) 337 ITR 271 (Guj.) decided the identical issue in favour of the assessee by returning following findings :- “Thus, this Court in the above quoted decision has held that the set aside of assessment made by the appellate authority is always in accordance with the directions given by the appellate authority for making a fresh assessment. But, the most materia…

M/S. Dwarka Impex Pvt. Ltd., New Delhi vs. ITO, New Delhi

ITA 1565/DEL/2017[2004-05]Status: DisposedITAT Delhi26 Apr 2019AY 2004-05

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR

…depreciation of Rs. 18,04,572.” 13 ITA No.1565 TO 1569/Del./2017 ITA No.2436 TO 2440/Del./2017 ITA No.484/Del./2015 ITA No.6516/Del./2015 ITA No.6710/Del./2016 19. Similarly, Hon’ble Gujarat High Court in case of DCIT vs. Surat Electricity Co. Ltd. – (2011) 337 ITR 271 (Guj.) decided the identical issue in favour of the assessee by returning following findings :- “Thus, this Court in the above quoted decision has held that the set aside of assessment made by the appellate authority is always in accordance with the directions given by the appellate authority for making a fresh assessment. But, the most materia…

Geefcee Finance Ltd., New Delhi vs. ACIT, Noida

ITA 6710/DEL/2016[2005-06]Status: DisposedITAT Delhi26 Apr 2019AY 2005-06

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR

…depreciation of Rs. 18,04,572.” 13 ITA No.1565 TO 1569/Del./2017 ITA No.2436 TO 2440/Del./2017 ITA No.484/Del./2015 ITA No.6516/Del./2015 ITA No.6710/Del./2016 19. Similarly, Hon’ble Gujarat High Court in case of DCIT vs. Surat Electricity Co. Ltd. – (2011) 337 ITR 271 (Guj.) decided the identical issue in favour of the assessee by returning following findings :- “Thus, this Court in the above quoted decision has held that the set aside of assessment made by the appellate authority is always in accordance with the directions given by the appellate authority for making a fresh assessment. But, the most materia…

M/S. Tejasvi Investments (P) Ltd., New Delhi vs. DCIT, New Delhi

ITA 6516/DEL/2015[2005-06]Status: DisposedITAT Delhi26 Apr 2019AY 2005-06

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR

…depreciation of Rs. 18,04,572.” 13 ITA No.1565 TO 1569/Del./2017 ITA No.2436 TO 2440/Del./2017 ITA No.484/Del./2015 ITA No.6516/Del./2015 ITA No.6710/Del./2016 19. Similarly, Hon’ble Gujarat High Court in case of DCIT vs. Surat Electricity Co. Ltd. – (2011) 337 ITR 271 (Guj.) decided the identical issue in favour of the assessee by returning following findings :- “Thus, this Court in the above quoted decision has held that the set aside of assessment made by the appellate authority is always in accordance with the directions given by the appellate authority for making a fresh assessment. But, the most materia…

M/S. Bhavani Portfolio Pvt. Ltd., New Delhi vs. ACIT, Noida

ITA 484/DEL/2015[2009-10]Status: DisposedITAT Delhi26 Apr 2019AY 2009-10

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT DR

…depreciation of Rs. 18,04,572.” 13 ITA No.1565 TO 1569/Del./2017 ITA No.2436 TO 2440/Del./2017 ITA No.484/Del./2015 ITA No.6516/Del./2015 ITA No.6710/Del./2016 19. Similarly, Hon’ble Gujarat High Court in case of DCIT vs. Surat Electricity Co. Ltd. – (2011) 337 ITR 271 (Guj.) decided the identical issue in favour of the assessee by returning following findings :- “Thus, this Court in the above quoted decision has held that the set aside of assessment made by the appellate authority is always in accordance with the directions given by the appellate authority for making a fresh assessment. But, the most materia…

M/S Chitrakala Investment Trade & Business Finance Ltd., Manipal vs. DCIT, Udupi

In the result, the appeals filed by all the assessees are dismissed

ITA 1324/BANG/2012[1996-97]Status: DisposedITAT Bangalore01 May 2017AY 1996-97

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastava1. 2. 3. 1. M/S.Mangala Investments Ltd. Syndicate House, Manipal-576 104. Pan: Aaacm 8838 R 2. M/S.Sea Rock Investments Ltd., Syndicate House, Manipal-576104. Pan:Aaccs 4700 N 3. M/S.Chitrakala Investments Trade & Business Finance Ltd. Syndicate House, Manipal-576104. Pan: Aaacc 7246 H ... Appellant Vs. Deputy Commissioner Of Income-Tax, Circle-1, Udupi. ... Respondent Assessees By : Ms. Prathibha, Advocate. Respondent : Dr.Shakir Hussain, Cit(A) Date Of Hearing : 30/01/2017 Date Of Pronouncement : 01/05/2017 O R D E R Per Inturi Rama Rao, Am : These Are Appeals Filed By Three Assessees Against Identical Orders Of The Cit(A), Mysore, For The Assessment Year 1996-97. Ita Nos.1322 To 1324/Bang/2012 Page 2 Of 14 2. Since In All These Appeals Common Issues Are Involved, We Propose To Dispose Of The Same Vide This Consolidated Order For The Sake Of Convenience.

For Respondent: Dr.Shakir Hussain, CIT(A)

…equally ITA Nos.1322 to 1324/Bang/2012 Page 13 of 14 applicable to the assessee. That is the assessee is precluded from raising any new issues in the remand proceedings. 4.1 The Hon’ble Gujarat High Court, in the case of DCIT vs. Surat Electricity Company (337 ITR 271), after quoting the decisions cited supra, held that set aside of assessment made by the appellate authority is always in accordance with directions given by the appellate authority for making fresh assessment and cannot travel beyond the directions of the appellate authority which set aside the assessment. Fresh assessment order pursuant to rema…

M/S Sea Rock Investments Ltd., Manipal vs. DCIT, Udupi

In the result, the appeals filed by all the assessees are dismissed

ITA 1323/BANG/2012[1996-97]Status: DisposedITAT Bangalore01 May 2017AY 1996-97

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastava1. 2. 3. 1. M/S.Mangala Investments Ltd. Syndicate House, Manipal-576 104. Pan: Aaacm 8838 R 2. M/S.Sea Rock Investments Ltd., Syndicate House, Manipal-576104. Pan:Aaccs 4700 N 3. M/S.Chitrakala Investments Trade & Business Finance Ltd. Syndicate House, Manipal-576104. Pan: Aaacc 7246 H ... Appellant Vs. Deputy Commissioner Of Income-Tax, Circle-1, Udupi. ... Respondent Assessees By : Ms. Prathibha, Advocate. Respondent : Dr.Shakir Hussain, Cit(A) Date Of Hearing : 30/01/2017 Date Of Pronouncement : 01/05/2017 O R D E R Per Inturi Rama Rao, Am : These Are Appeals Filed By Three Assessees Against Identical Orders Of The Cit(A), Mysore, For The Assessment Year 1996-97. Ita Nos.1322 To 1324/Bang/2012 Page 2 Of 14 2. Since In All These Appeals Common Issues Are Involved, We Propose To Dispose Of The Same Vide This Consolidated Order For The Sake Of Convenience.

For Respondent: Dr.Shakir Hussain, CIT(A)

…equally ITA Nos.1322 to 1324/Bang/2012 Page 13 of 14 applicable to the assessee. That is the assessee is precluded from raising any new issues in the remand proceedings. 4.1 The Hon’ble Gujarat High Court, in the case of DCIT vs. Surat Electricity Company (337 ITR 271), after quoting the decisions cited supra, held that set aside of assessment made by the appellate authority is always in accordance with directions given by the appellate authority for making fresh assessment and cannot travel beyond the directions of the appellate authority which set aside the assessment. Fresh assessment order pursuant to rema…

M/S Mangala Investments Ltd., Manipal vs. DCIT, Udupi

In the result, the appeals filed by all the assessees are dismissed

ITA 1322/BANG/2012[1996-97]Status: DisposedITAT Bangalore01 May 2017AY 1996-97

Bench: Shri Inturi Rama Rao & Shri Sudhanshu Srivastava1. 2. 3. 1. M/S.Mangala Investments Ltd. Syndicate House, Manipal-576 104. Pan: Aaacm 8838 R 2. M/S.Sea Rock Investments Ltd., Syndicate House, Manipal-576104. Pan:Aaccs 4700 N 3. M/S.Chitrakala Investments Trade & Business Finance Ltd. Syndicate House, Manipal-576104. Pan: Aaacc 7246 H ... Appellant Vs. Deputy Commissioner Of Income-Tax, Circle-1, Udupi. ... Respondent Assessees By : Ms. Prathibha, Advocate. Respondent : Dr.Shakir Hussain, Cit(A) Date Of Hearing : 30/01/2017 Date Of Pronouncement : 01/05/2017 O R D E R Per Inturi Rama Rao, Am : These Are Appeals Filed By Three Assessees Against Identical Orders Of The Cit(A), Mysore, For The Assessment Year 1996-97. Ita Nos.1322 To 1324/Bang/2012 Page 2 Of 14 2. Since In All These Appeals Common Issues Are Involved, We Propose To Dispose Of The Same Vide This Consolidated Order For The Sake Of Convenience.

For Respondent: Dr.Shakir Hussain, CIT(A)

…equally ITA Nos.1322 to 1324/Bang/2012 Page 13 of 14 applicable to the assessee. That is the assessee is precluded from raising any new issues in the remand proceedings. 4.1 The Hon’ble Gujarat High Court, in the case of DCIT vs. Surat Electricity Company (337 ITR 271), after quoting the decisions cited supra, held that set aside of assessment made by the appellate authority is always in accordance with directions given by the appellate authority for making fresh assessment and cannot travel beyond the directions of the appellate authority which set aside the assessment. Fresh assessment order pursuant to rema…

DCIT v. Surat Electricity Co. Ltd. (337 ITR 271) — Cited in 18 Judgments | BharatTax