What is Gurinder Mohan Singh Nindrajog v. CIT authority for?

The Delhi High Court provides guidance on the circumstances under which the Commissioner of Income-tax (Appeals) can validly invoke powers of enhancement under Section 251, specifically addressing situations where the Assessing Officer may have omitted to make certain additions of income even in an assessment framed under Section 143(3).

How many judgments cite Gurinder Mohan Singh Nindrajog v. CIT?

50 judgments on BharatTax cite Gurinder Mohan Singh Nindrajog v. CIT (348 ITR 170), spanning 2016 to 2026.

Which sections of the Income Tax Act does Gurinder Mohan Singh Nindrajog v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 153A, Section 263, Section 147, Section 148, Section 132.

Gurinder Mohan Singh Nindrajog v. CIT (348 ITR 170)

MENAKURU SUKUMAR REDDY,HYDERABAD vs. DCIT(A), CHENNAI

ITA 993/CHNY/2025[2017-18]Status: DisposedITAT Chennai02 Mar 2026AY 2017-18

Section 143(3)Section 147Section 148Section 251(2)Section 69A

…PAGE-2 :-2-: ITA Nos: 991, 992, 993, 1639 & 1644/Chny/2025 The present batch of appeals comprises ITA Nos.991 to 993/Chny/2025 pertaining to the Assessment Years 2015-16, 2016-17 and 2017-18, which have been preferred by the assessee. Further, ITA Nos.1639 and 1664/Chny/2025 relating to the Assessment Years 2015-16 and 2017-18 have been preferred by the Revenue. Since common issues are involved in these appeals, they were heard together and are being disposed of by this consolidated order for the sake of convenience and brevity. 2. At the outset, we find that there is a delay of 04 days in filing the appeal by th…

MENAKURU SUKUMAR REDDY,HYDERABAD vs. DCIT(A), CHENNAI

In the result the appeal of the revenue is dismissed

ITA 992/CHNY/2025[2016-17]Status: DisposedITAT Chennai02 Mar 2026AY 2016-17

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha

For Appellant: Shri. P. Murali Mohana Rao, CAFor Respondent: Ms. E. Pavuna Sundari, CIT

Section 143(3)Section 147Section 148Section 251(2)Section 69A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस एस "व"वने" र"व, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 991, 992 & 993/Chny/2025 "नधा%रण वष% / Assessment Years: 2015-16, 2016-17 & 2017-18 Menakuru Sukumar Reddy, DCIT, 8-2-696-697, Road No.2, vs. Central Circle -3(4), Banjara Hills, Chennai. Hyderabad – 500 034. [PAN: AABHM-8414-M] (अपीलाथ'/Appellant) (()यथ'/Respondent) आयकर अपील सं./ITA Nos.: 1639 & 1644/Chny/2025 "नधा%रण वष% /…

MENAKURU SUKUMAR REDDY,HYDERABAD vs. DCIT(A), CHENNAI

In the result the appeal of the revenue is dismissed

ITA 991/CHNY/2025[2015-16]Status: DisposedITAT Chennai02 Mar 2026AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunatha

For Appellant: Shri. P. Murali Mohana Rao, CAFor Respondent: Ms. E. Pavuna Sundari, CIT

Section 143(3)Section 147Section 148Section 251(2)Section 69A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस एस "व"वने" र"व, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 991, 992 & 993/Chny/2025 "नधा%रण वष% / Assessment Years: 2015-16, 2016-17 & 2017-18 Menakuru Sukumar Reddy, DCIT, 8-2-696-697, Road No.2, vs. Central Circle -3(4), Banjara Hills, Chennai. Hyderabad – 500 034. [PAN: AABHM-8414-M] (अपीलाथ'/Appellant) (()यथ'/Respondent) आयकर अपील सं./ITA Nos.: 1639 & 1644/Chny/2025 "नधा%रण वष% /…

ACIT, CHENNAI vs. MENAKURU SUKUMAR REDDY , CHENNAI

ITA 1644/CHNY/2025[2017-18]Status: DisposedITAT Chennai02 Mar 2026AY 2017-18

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 991, 992 & 993/Chny/2025 निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17 & 2017-18 Menakuru Sukumar Reddy, 8-2-696-697, Road No.2, Banjara Hills, Hyderabad - 500 034. [Pan: Aabhm-8414-M] (अपीलार्थी/Appellant) Dcit, Vs. Central Circle -3(4), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.: 1639 & 1644/Chny/2025 निर्धारण वर्ष / Assessment Years: 2015-16 & 2017-18 Acit, Central Circle -3(4), Chennai. (अपीलार्थी/Appellant) Menakuru Sukumar Reddy, Vs. 8-2-696-697, Road No.2, Banjara Hills, Hyderabad - 500 034. [Pan: Aabhm-8414-M] (प्रत्यर्थी/Respondent) Assessee By : Shri. P. Murali Mohana Rao, Ca Department By : Ms. E. Pavuna Sundari, Cit सुनवाई की तारीख/Date Of Hearing : 04.12.2025 घोषणा की तारीख/Date Of Pronouncement : 02.03.2026 आदेश /Order Per S. R. Raghunatha, Am : :-2-:

For Appellant: Shri. P. Murali Mohana Rao, CAFor Respondent: Ms. E. Pavuna Sundari, CIT

Section 143Section 143(3)Section 147Section 148Section 251(2)Section 69A

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, CHENNAI श्री एस एस विश्वनेत्र रवि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्षBEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 991, 992 & 993/Chny/2025 निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17 & 2017-18 Menakuru Sukumar Reddy, 8-2-696-697, Road No.2, Banjara Hills, Hyderabad - 500 034. [PAN: AABHM-8414-M] (अपीलार्थी/Appellant) DCIT, vs. Central Circle -3(4), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA Nos.: 1639 & 1644/Chny…

ACIT, CHENNAI vs. MENAKURU SUKUMAR REDDY, CHENNAI

ITA 1639/CHNY/2025[2015-16]Status: DisposedITAT Chennai02 Mar 2026AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 991, 992 & 993/Chny/2025 निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17 & 2017-18 Menakuru Sukumar Reddy, 8-2-696-697, Road No.2, Banjara Hills, Hyderabad - 500 034. [Pan: Aabhm-8414-M] (अपीलार्थी/Appellant) Dcit, Vs. Central Circle -3(4), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita Nos.: 1639 & 1644/Chny/2025 निर्धारण वर्ष / Assessment Years: 2015-16 & 2017-18 Acit, Central Circle -3(4), Chennai. (अपीलार्थी/Appellant) Menakuru Sukumar Reddy, Vs. 8-2-696-697, Road No.2, Banjara Hills, Hyderabad - 500 034. [Pan: Aabhm-8414-M] (प्रत्यर्थी/Respondent) Assessee By : Shri. P. Murali Mohana Rao, Ca Department By : Ms. E. Pavuna Sundari, Cit सुनवाई की तारीख/Date Of Hearing : 04.12.2025 घोषणा की तारीख/Date Of Pronouncement : 02.03.2026 आदेश /Order Per S. R. Raghunatha, Am : :-2-:

For Appellant: Shri. P. Murali Mohana Rao, CAFor Respondent: Ms. E. Pavuna Sundari, CIT

Section 143(3)Section 147Section 148Section 251(2)Section 69A

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, CHENNAI श्री एस एस विश्वनेत्र रवि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्षBEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 991, 992 & 993/Chny/2025 निर्धारण वर्ष / Assessment Years: 2015-16, 2016-17 & 2017-18 Menakuru Sukumar Reddy, 8-2-696-697, Road No.2, Banjara Hills, Hyderabad - 500 034. [PAN: AABHM-8414-M] (अपीलार्थी/Appellant) DCIT, vs. Central Circle -3(4), Chennai. (प्रत्यर्थी/Respondent) आयकर अपील सं./ITA Nos.: 1639 & 1644/Chny…

VAKSONS METAPLAST PVT LTD,DELHI vs. PCIT(CENTRAL), DELHI

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

ITA 2218/DEL/2025[2019-20]Status: DisposedITAT Delhi05 Dec 2025AY 2019-20

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Smt. Rano Jain, AdvocateFor Respondent: Shri Amit Jain, CIT DR

Section 115BSection 132Section 139Section 143Section 153Section 153CSection 234ASection 263Section 69C

…t. 20.08.2019, Allahabad High Court - Smt. Sainulaptheen Katheeja Umma v. ITO, I. T.A. No. 2641Chny12022, dt. 15.02.2023, ITAT Chennai - ACC Limited, Cement v. CIT (LTU), ITA No. 35761Mum12019, dt. 08.07.2020, ITAT Mumbai Honourable Delhi High court in [2012] 348 ITR 170 (Del) GURINDER MOHAN SINGH NINDRAJOG v. COMMISSIONER OF INCOME-TAX has visualized in para no 19 and 20 has laid down the guidance when the powers of the Commissioners, in various situations, are validly invoked. The Honourable High court held that ... After considering all these judgments, in a recent decision, the Delhi bench of the ITAT in the…

VAKSONS METAPLAST PVT LTD,DELHI vs. PCIT(CENTRAL), DELHI

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

ITA 2217/DEL/2025[2018-19]Status: DisposedITAT Delhi05 Dec 2025AY 2018-19

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Smt. Rano Jain, AdvocateFor Respondent: Shri Amit Jain, CIT DR

Section 115BSection 132Section 139Section 143Section 153Section 153CSection 234ASection 263Section 69C

…t. 20.08.2019, Allahabad High Court - Smt. Sainulaptheen Katheeja Umma v. ITO, I. T.A. No. 2641Chny12022, dt. 15.02.2023, ITAT Chennai - ACC Limited, Cement v. CIT (LTU), ITA No. 35761Mum12019, dt. 08.07.2020, ITAT Mumbai Honourable Delhi High court in [2012] 348 ITR 170 (Del) GURINDER MOHAN SINGH NINDRAJOG v. COMMISSIONER OF INCOME-TAX has visualized in para no 19 and 20 has laid down the guidance when the powers of the Commissioners, in various situations, are validly invoked. The Honourable High court held that ... After considering all these judgments, in a recent decision, the Delhi bench of the ITAT in the…

VAKSONS METAPLAST PVT LTD,DELHI vs. PCIT(CENTRAL), DELHI

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

ITA 2216/DEL/2025[2017-18]Status: DisposedITAT Delhi05 Dec 2025AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Smt. Rano Jain, AdvocateFor Respondent: Shri Amit Jain, CIT DR

Section 115BSection 132Section 139Section 143Section 153Section 153CSection 234ASection 263Section 69C

…t. 20.08.2019, Allahabad High Court - Smt. Sainulaptheen Katheeja Umma v. ITO, I. T.A. No. 2641Chny12022, dt. 15.02.2023, ITAT Chennai - ACC Limited, Cement v. CIT (LTU), ITA No. 35761Mum12019, dt. 08.07.2020, ITAT Mumbai Honourable Delhi High court in [2012] 348 ITR 170 (Del) GURINDER MOHAN SINGH NINDRAJOG v. COMMISSIONER OF INCOME-TAX has visualized in para no 19 and 20 has laid down the guidance when the powers of the Commissioners, in various situations, are validly invoked. The Honourable High court held that ... After considering all these judgments, in a recent decision, the Delhi bench of the ITAT in the…

ASHOK KUMAR,DELHI vs. ITO,WARD-30(2), DELHI

The appeal is allowed

ITA 498/DEL/2025[2012-13]Status: DisposedITAT Delhi26 Nov 2025AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year : 2012-13 Shri Ashok Kumar, Vs. Ito, 74, Uday Park, Ward 30(2), New Delhi – 110 048. New Delhi. Pan: Abcpk7690K

For Appellant: Ms Mansi Jain, Advocate &For Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR

Section 143(3)Section 54BSection 69A

…s submitted that otherwise also, the CIT(A) cannot enhance the income by introducing a new source of income. Reliance is placed on: (i) CIT vs. Rai Bahadur Hardutroy Motilal Chamaria; (1967) 66 ITR 443 (SC) (ii) Gurinder mohan singh Nindarjog Vs CIT (2012)348 ITR 170 (Del) (iii) Hari Mihan Sharma vs. ACIT (2019) 71 ITR (Trib) 18 (ITAT-Del) 4.3 Ld. DR has defended the issue by submitting that matter can be resored to AO. 4.4 We are of considered view that AO had examined the issue from the perspective of deeming income provisions as source of sales consideration of Rs.1,10,00,000/- was not found genuine. T…

SUPER CASSETTES INDUSTRIES PRIVATE LIMITED,DELHI vs. DCIT CENTRAL CIRCLE 3, DELHI

ITA 7/DEL/2024[2017-18]Status: DisposedITAT Delhi25 Sept 2025AY 2017-18

…he two years is in\nviolation of the provisions of section 251 since these issues were never the part\nproceedings before the AO in assessment years 2015-16 and 2018-19.\n17.14 Hon’ble Delhi High Court in [2013] 213 Taxman 33 (Mag.)/[2012] 18\ntaxmann.com 176/348 ITR 170, Gurinder Mohan Singh Nindrajog v. CIT has\ndiscussed in paragraph nos.19 and 20 laying down the guidance as to when the\n198\nITA Nos.2713-2714/Del/2023; ITA Nos.7,51,271/Del/2024 etc.\nSuper Cassettes Industries Pvt. Ltd.\npowers of enhancement by the ld CIT (A) are validly invoked. The Hon’ble\nHigh Court held the following:\n\"19. We have con…