Gurinder Mohan Singh Nindrajog v. CIT

348 ITR 170High Court2012#2307 most cited

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

The Commissioner (Appeals) cannot enhance an assessee's income or make additions unless such issues were part of the original assessment proceedings before the Assessing Officer.

50

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2026.

Also referred to as

Gurinder Mohan Singh Nindrajog v. CIT · section 143(3) · Commissioner (Appeals) enhancement powers · section 251 · scope of appellate powers · additions without jurisdiction

Also reported as

18 Taxmann.com 176

Sections most often in play

Section 143(3)Section 153ASection 263Section 147Section 148Section 132Section 131(1A)Section 69C
Read the full judgment

Issues it is cited on

place of effective managementsection 6(3)section 31(3)section 127(1)legal expensesddtpreponderance of probabilityprincipal officershell companyroyalty incomesection 131(1a)colourable device

Judgments citing Gurinder Mohan Singh Nindrajog v. CIT

Deputy Commissioner of Income Tax, Central Circle 3, Delhi vs. Super Cassettes Industries Private Limited, Delhi

ITA 2512/DEL/2023[2014-15]Status: DisposedITAT Delhi25 Sept 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…the two years is in violation of the provisions of section 251 since these issues were never the part proceedings before the AO in assessment years 2015-16 and 2018-19. 17.14 Hon’ble Delhi High Court in [2013] 213 Taxman 33 (Mag.)/[2012] 18 taxmann.com 176/348 ITR 170, Gurinder Mohan Singh Nindrajog v. CIT has discussed in paragraph nos. 19 and 20 laying down the guidance as to when the 198 | P a g e 199 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. powers of enhancement by the ld CIT (A) are validly invoked. The Hon’ble High Court held the following: "19.…

Deputy Commissioner of Income Tax, Central Circle 3, Delhi vs. Super Cassettes Industries Private Limited, Delhi

ITA 2511/DEL/2023[2013-14]Status: DisposedITAT Delhi25 Sept 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…the two years is in violation of the provisions of section 251 since these issues were never the part proceedings before the AO in assessment years 2015-16 and 2018-19. 17.14 Hon’ble Delhi High Court in [2013] 213 Taxman 33 (Mag.)/[2012] 18 taxmann.com 176/348 ITR 170, Gurinder Mohan Singh Nindrajog v. CIT has discussed in paragraph nos. 19 and 20 laying down the guidance as to when the 198 | P a g e 199 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. powers of enhancement by the ld CIT (A) are validly invoked. The Hon’ble High Court held the following: "19.…

Deputy Commissioner of Income Tax, Central Circle-3, Delhi vs. Bhushan Dua, New Delhi

ITA 2510/DEL/2023[2013-14]Status: DisposedITAT Delhi25 Sept 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…the two years is in violation of the provisions of section 251 since these issues were never the part proceedings before the AO in assessment years 2015-16 and 2018-19. 17.14 Hon’ble Delhi High Court in [2013] 213 Taxman 33 (Mag.)/[2012] 18 taxmann.com 176/348 ITR 170, Gurinder Mohan Singh Nindrajog v. CIT has discussed in paragraph nos. 19 and 20 laying down the guidance as to when the 198 | P a g e 199 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. powers of enhancement by the ld CIT (A) are validly invoked. The Hon’ble High Court held the following: "19.…

Deputy Commissioner of Income Tax, Central Circle 3, Delhi vs. Bhushan Dua, New Delhi

ITA 2509/DEL/2023[2014-15]Status: DisposedITAT Delhi25 Sept 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…the two years is in violation of the provisions of section 251 since these issues were never the part proceedings before the AO in assessment years 2015-16 and 2018-19. 17.14 Hon’ble Delhi High Court in [2013] 213 Taxman 33 (Mag.)/[2012] 18 taxmann.com 176/348 ITR 170, Gurinder Mohan Singh Nindrajog v. CIT has discussed in paragraph nos. 19 and 20 laying down the guidance as to when the 198 | P a g e 199 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. powers of enhancement by the ld CIT (A) are validly invoked. The Hon’ble High Court held the following: "19.…

Mohit Gupta HUF, Delhi vs. ITO Ward 44(6), Delhi

ITA 2511/DEL/2024[2015-16]Status: DisposedITAT Delhi18 Mar 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…the two years is in violation of the provisions of section 251 since these issues were never the part proceedings before the AO in assessment years 2015-16 and 2018-19. 17.14 Hon’ble Delhi High Court in [2013] 213 Taxman 33 (Mag.)/[2012] 18 taxmann.com 176/348 ITR 170, Gurinder Mohan Singh Nindrajog v. CIT has discussed in paragraph nos. 19 and 20 laying down the guidance as to when the 198 | P a g e 199 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. powers of enhancement by the ld CIT (A) are validly invoked. The Hon’ble High Court held the following: "19.…

Chetna Sundaram, Janak Puri Delhi vs. DCIT, Circle 70(1), Delhi

ITA 2512/DEL/2024[2012-13]Status: DisposedITAT Delhi10 Mar 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…the two years is in violation of the provisions of section 251 since these issues were never the part proceedings before the AO in assessment years 2015-16 and 2018-19. 17.14 Hon’ble Delhi High Court in [2013] 213 Taxman 33 (Mag.)/[2012] 18 taxmann.com 176/348 ITR 170, Gurinder Mohan Singh Nindrajog v. CIT has discussed in paragraph nos. 19 and 20 laying down the guidance as to when the 198 | P a g e 199 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. powers of enhancement by the ld CIT (A) are validly invoked. The Hon’ble High Court held the following: "19.…

Devender Kumar, Rohtak vs. ITO, Ward 1, Rohtak

ITA 2509/DEL/2024[2012-13]Status: HeardITAT Delhi06 Mar 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…the two years is in violation of the provisions of section 251 since these issues were never the part proceedings before the AO in assessment years 2015-16 and 2018-19. 17.14 Hon’ble Delhi High Court in [2013] 213 Taxman 33 (Mag.)/[2012] 18 taxmann.com 176/348 ITR 170, Gurinder Mohan Singh Nindrajog v. CIT has discussed in paragraph nos. 19 and 20 laying down the guidance as to when the 198 | P a g e 199 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. powers of enhancement by the ld CIT (A) are validly invoked. The Hon’ble High Court held the following: "19.…

ACIT, New Delhi vs. Smt. Shashi Mehta, New Delhi

ITA 271/DEL/2015[2011-12]Status: DisposedITAT Delhi19 Feb 2025AY 2011-12

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…the two years is in violation of the provisions of section 251 since these issues were never the part proceedings before the AO in assessment years 2015-16 and 2018-19. 17.14 Hon’ble Delhi High Court in [2013] 213 Taxman 33 (Mag.)/[2012] 18 taxmann.com 176/348 ITR 170, Gurinder Mohan Singh Nindrajog v. CIT has discussed in paragraph nos. 19 and 20 laying down the guidance as to when the 198 | P a g e 199 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. powers of enhancement by the ld CIT (A) are validly invoked. The Hon’ble High Court held the following: "19.…

Paramasivam Mahalingam, Ghaziabad vs. ACIT, Central Circle-6, New Delhi

ITA 281/DEL/2020[2014-15]Status: DisposedITAT Delhi17 Jan 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…the two years is in violation of the provisions of section 251 since these issues were never the part proceedings before the AO in assessment years 2015-16 and 2018-19. 17.14 Hon’ble Delhi High Court in [2013] 213 Taxman 33 (Mag.)/[2012] 18 taxmann.com 176/348 ITR 170, Gurinder Mohan Singh Nindrajog v. CIT has discussed in paragraph nos. 19 and 20 laying down the guidance as to when the 198 | P a g e 199 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. powers of enhancement by the ld CIT (A) are validly invoked. The Hon’ble High Court held the following: "19.…

Parry Infrastructure Co P Ltd., Chennai vs. DCIT Corporate Circle 5(1), Chennai

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

ITA 1653/CHNY/2019[2013-14]Status: DisposedITAT Chennai03 Jul 2024AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Philip George, AdvocateFor Respondent: Shri Nilay Baran Som, CIT-DR
Section 143(2)Section 143(3)Section 14A

…Delhi Bench in the case of Ginni Gold Ltd., vs. Addl.CIT in ITA No.673/Del/2015, order dated 15.04.2021. The ld.counsel for the assessee further stated that the Hon’ble Delhi High Court in the case of Gurinder Mohan Singh Nindrajog vs. CIT reported in [2012] 348 ITR 170 has laid down certain principles and action to be taken by Revenue under different situations. The ld.counsel in its written submission has given different situations arising out of the various provisions of the Act, which reads as under:- DIFFERENT SITUATIONS APPROPRIATE SECTION 1) The Assessing Officer may accept the Section 148/147 return of i…

M/S Ganesh Builders, Panchkula vs. DCIT, CC-1, Chandigarh

In the result, the respective appeals and stay applications are disposed off in light of aforesaid directions

ITA 452/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR &
Section 132Section 153ASection 153CSection 153DSection 251Section 251(1)Section 271

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 452/Chd/2022 िनधा"रण वष" / Assessment Year : 2012-13 M/s Ganesh Builders, The DCIT बनाम C/o Parikshit Aggarwal, C.A Central Circle-1 H.No. 3035, Sector 27D, Chandigarh- Chandigarh 160019 "थायी लेखा सं./PAN NO: AAHFG2780N अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 451/Chd/2022 िनधा"रण वष" / Assessment Year : 20…

M/S Luxmi Builders, Chandigarh vs. DCIT, Chandigarh

In the result, the respective appeals and stay applications are disposed off in light of aforesaid directions

ITA 451/CHANDI/2022[2012-13]Status: DisposedITAT Chandigarh16 May 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Shri Rohit Sharma, CIT DR &
Section 132Section 153ASection 153CSection 153DSection 251Section 251(1)Section 271

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 452/Chd/2022 िनधा"रण वष" / Assessment Year : 2012-13 M/s Ganesh Builders, The DCIT बनाम C/o Parikshit Aggarwal, C.A Central Circle-1 H.No. 3035, Sector 27D, Chandigarh- Chandigarh 160019 "थायी लेखा सं./PAN NO: AAHFG2780N अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 451/Chd/2022 िनधा"रण वष" / Assessment Year : 20…

Edelweiss Asset Management Ltd, Mumbai vs. ACIT, Circle-3(1)(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 3020/MUM/2023[2017-18]Status: DisposedITAT Mumbai19 Dec 2023AY 2017-18

Bench: Shri Kuldip Singh, Jm & Ms Padmavathy S, Am

For Respondent: Shri P.D. Chougule , Sr. DR
Section 115JSection 143(3)Section 144Section 14ASection 154Section 25tSection 270ASection 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI KULDIP SINGH, JM & MS PADMAVATHY S, AM I.T.A. No. 3020/Mum/2023 (Assessment Year: 2017-18) Edelweiss Asset Management Ltd. ACIT, Circle-3(1)(2) 10th Floor, Edelweiss House, Off CST 607, 2nd Floor, Aayakar Bhavan, Road, Kalina Santacruz East, M.K. Road, Vs. Mumbai-400098. Mumbai-400020 PAN : AABCE8255H Appellant) : Respondent) : Shri Dhanesh Bafna a/w Ms. Hinal Appellant/Assessee by Shah, Ms. Hirali Desai& Sh. Hardik Nirmal, AR Revenue/Respondent by : Shri P.D. Chougule , Sr. DR Date of Hearing : 18.12.2023 Date of Pronouncement : 19.12.2023 O R…

Apeejay Shipping Ltd., Kolkata vs. A.C.I.T CC - III, Kolkata

In the result, appeal of the assessee is allowed

ITA 2485/KOL/2019[2010-11]Status: DisposedITAT Kolkata31 May 2023AY 2010-11

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11

For Appellant: Shri Manish Tiwari, FCAFor Respondent: Shri G. Hukugha Sema, CIT,DR
Section 115VSection 143(3)Section 14ASection 251Section 251(2)Section 80G

…quisite conditions are fulfilled. It is inconceivable that in the presence of such specific provisions, a similar power is available to the first appellate authority.” 7.2. Also, Hon’ble High Court in the case of Gurinder Mohan Singh Nindrajog vs. CIT [2012] 348 ITR 170 (Del) had succinctly dealt with possible situations which may arise in respect of an assessment completed under the Act by an Assessing Officer for which various remedial measures are available under the Act contained in sections 147, 154, 251(1)(a) and 263 of the Act. Relevant paragraph is extracted below: “14. We have considered the submissions…

Ahmednagar Investments Pvt. Ltd., Mumbai vs. DCIT, CC- 5(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 7126/MUM/2018[2014-15]Status: DisposedITAT Mumbai31 May 2023AY 2014-15

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanvk-Vk-La- 7125@Eaqcbz@2018 ¼Fu-Oa- 2013&14½ Vk-Vk-La- 7126@Eaqcbz@2018 ¼Fu-Oa- 2014&15½ M/S Ahmednagar Investments Pvt. Ltd. 11/12, Raghuvanshi Mill Compound, Senapati Bapat Marg, Lower Parel Mumbai-400 013 ..... Vihykfkhz/Appellant Pan No. Aadca9872E Cuke Vs. Deputy Commissioner Of Income Tax, Circle– 5(3) Room No.1906, 19Th Floor, Air India Building, Nariman Point, ..... Izfroknh/Respondent Mumbai-400 021

For Appellant: Shri Neelkanth Khandelwal izfroknh }kjk@For Respondent: Shri Ashok Kumar Kardam, CIT-DR
Section 10(38)Section 115JSection 143(3)Section 154

…the order u/s 154 of the Act. Therefore, the CIT(A) has rightly invoked powers of enhancement. In support of his submissions, he placed reliance on the following decisions: i. S. D. Traders vs. CIT, 267 Taxman 631; ii. Gurinder Mohan Singh Nindrajog vs. CIT, 348 ITR 170 (Delhi) 5. We have heard the submissions made by rival sides and have examined the orders of authorities below. Insofar as sequence of events narrated by the ld. AR of the assessee, it is not disputed. The short issue for consideration before us as emanating from the facts and the submissions of the rival sides is: Whether in an appeal arising fr…

Ahmednagar Investments Pvt. Ltd., Mumbai vs. DCIT, CC- 5(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 7125/MUM/2018[2013-14]Status: DisposedITAT Mumbai31 May 2023AY 2013-14

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanvk-Vk-La- 7125@Eaqcbz@2018 ¼Fu-Oa- 2013&14½ Vk-Vk-La- 7126@Eaqcbz@2018 ¼Fu-Oa- 2014&15½ M/S Ahmednagar Investments Pvt. Ltd. 11/12, Raghuvanshi Mill Compound, Senapati Bapat Marg, Lower Parel Mumbai-400 013 ..... Vihykfkhz/Appellant Pan No. Aadca9872E Cuke Vs. Deputy Commissioner Of Income Tax, Circle– 5(3) Room No.1906, 19Th Floor, Air India Building, Nariman Point, ..... Izfroknh/Respondent Mumbai-400 021

For Appellant: Shri Neelkanth Khandelwal izfroknh }kjk@For Respondent: Shri Ashok Kumar Kardam, CIT-DR
Section 10(38)Section 115JSection 143(3)Section 154

…the order u/s 154 of the Act. Therefore, the CIT(A) has rightly invoked powers of enhancement. In support of his submissions, he placed reliance on the following decisions: i. S. D. Traders vs. CIT, 267 Taxman 631; ii. Gurinder Mohan Singh Nindrajog vs. CIT, 348 ITR 170 (Delhi) 5. We have heard the submissions made by rival sides and have examined the orders of authorities below. Insofar as sequence of events narrated by the ld. AR of the assessee, it is not disputed. The short issue for consideration before us as emanating from the facts and the submissions of the rival sides is: Whether in an appeal arising fr…

Frick India Ltd., New Delhi vs. DCIT, New Delhi

Accordingly, the appeal filed by the assessee is allowed in terms of our

ITA 330/DEL/2012[2005-06]Status: DisposedITAT Delhi30 Dec 2021AY 2005-06

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri Tarandeep Singh, Advocate and Shri Pulkit Verma, AdvocateFor Respondent: Shri Sumit Kumar Varma, Sr. DR
Section 143(3)Section 14ASection 251(2)Section 263Section 94(7)

…any with respect to an issue which was not the subject matter of the original assessment. We find that the aforesaid issue in hand is squarely covered by the order of the Hon’ble Jurisdictional High Court in the case of Gurinder Mohan Singh Nindrajog vs. CIT 348 ITR 170 (Del). In the said order, it was observed by the Hon’ble High Court that the CIT(A) has a power of enhancement in respect of such itemS or items of income which has been dealt with in the body of the order of the assessment, and arose for his consideration as per the grounds of appeal raised before him, being the subject matter of appeal. In s…

Frick India Ltd vs. DCIT Circle-11 (1)

Accordingly, the appeal filed by the assessee is allowed in terms of our

ITA 2072/DEL/2008[2004-2005]Status: DisposedITAT Delhi30 Dec 2021AY 2004-2005

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri Tarandeep Singh, Advocate and Shri Pulkit Verma, AdvocateFor Respondent: Shri Sumit Kumar Varma, Sr. DR
Section 143(3)Section 14ASection 251(2)Section 263Section 94(7)

…any with respect to an issue which was not the subject matter of the original assessment. We find that the aforesaid issue in hand is squarely covered by the order of the Hon’ble Jurisdictional High Court in the case of Gurinder Mohan Singh Nindrajog vs. CIT 348 ITR 170 (Del). In the said order, it was observed by the Hon’ble High Court that the CIT(A) has a power of enhancement in respect of such itemS or items of income which has been dealt with in the body of the order of the assessment, and arose for his consideration as per the grounds of appeal raised before him, being the subject matter of appeal. In s…

Ramoji Rao (HUF), Hyderabad vs. DCIT, Circle-16(2), Hyderabad

Appeals are allowed in above terms

ITA 815/HYD/2017[2011-12]Status: DisposedITAT Hyderabad17 Aug 2021AY 2011-12

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri V.Siva Kumar, ARFor Respondent: Shri Rohit Mujumdar, DR
Section 143(3)Section 14A

…e by way of making altogether a new disallowance is found to be no more res integra in view of the CIT Vs. Shaporji Pallonji Mistry (1962) [44 ITR 891] (SC), Sait Bansilal and Raggisetti Veeranna (1972) 83 ITR 750 (AP), Gurvinder Mohan Singh Nindrajog (2012) [348 ITR 170] (Del), CIT Vs. Union Tyres 240 ITR 556 (Del) adjudicated the same in assessee’s favour and against the department. Their lordships hold that such an enhancement is restricted only to the additions made in the assessment only. We therefore direct the Assessing Officer to delete the impugned identical interest disallowances in both these assessmen…

Ramoji Rao (HUF), Hyderabad vs. ACIT, Circle-16(2), Hyderabad

Appeals are allowed in above terms

ITA 810/HYD/2017[2012-13]Status: DisposedITAT Hyderabad17 Aug 2021AY 2012-13

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri V.Siva Kumar, ARFor Respondent: Shri Rohit Mujumdar, DR
Section 143(3)Section 14A

…e by way of making altogether a new disallowance is found to be no more res integra in view of the CIT Vs. Shaporji Pallonji Mistry (1962) [44 ITR 891] (SC), Sait Bansilal and Raggisetti Veeranna (1972) 83 ITR 750 (AP), Gurvinder Mohan Singh Nindrajog (2012) [348 ITR 170] (Del), CIT Vs. Union Tyres 240 ITR 556 (Del) adjudicated the same in assessee’s favour and against the department. Their lordships hold that such an enhancement is restricted only to the additions made in the assessment only. We therefore direct the Assessing Officer to delete the impugned identical interest disallowances in both these assessmen…