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 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.

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 153A Section 263 Section 147 Section 148 Section 132 Section 131(1A)Section 69C

Read the full judgment

Issues it is cited on

place of effective management section 6(3)section 31(3)section 127(1)legal expenses ddt preponderance of probability principal officer shell company royalty income section 131(1a)colourable device

Judgments citing Gurinder Mohan Singh Nindrajog v. CIT

M/S Arjun Transport Company, Mumbai vs. ITO 12 (1)(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 4984/MUM/2019[2016-17]Status: DisposedITAT Mumbai02 Jul 2021AY 2016-17

Bench: Shri Vikas Awasthyआअसं. 4984/मुं/2019 ("न.व 2016-17) M/S. Arjun Transport Company Private Limited, Flat No.414, Empire Complex, Senapati Bapat Marg, Lower Parel, Mumbai 400 013. Pan: Aabca-5913-E ...... अपीलाथ" /Appellant बनाम Vs. Income Tax Officer-12(1)(2) Aaykar Bhavan, M.K. Road, Mumbai 400 020 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Ravikant Pathak ""तवाद" "वारा/Respondent By : Ms. Smita Verma सुनवाई क" "त"थ/ Date Of Hearing : 07/04/2021 घोषणा क" "त"थ/ Date Of Pronouncement : 02/07/2021

For Appellant: Shri Ravikant PathakFor Respondent: Ms. Smita Verma

Section 14ASection 36Section 36(1)(iii)

…आयकर अपील"य अ"धकरण मुंबई पीठ “एस एम सी” , मुंबई "ी "वकास अव"थी, "या"यक सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 4984/मुं/2019 ("न.व 2016-17) M/s. Arjun Transport Company Private Limited, Flat No.414, Empire Complex, Senapati Bapat Marg, Lower Parel, Mumbai 400 013. PAN: AABCA-5913-E ...... अपीलाथ" /Appellant बनाम Vs. Income Tax Officer-12(1)(2) Aaykar Bhavan, M.K. Road, Mumbai 400 020 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : Shri Ravikant Pathak ""तवाद" "वारा/Respondent by : Ms. Smita Verma सुनवाई क" "त"थ/ Date o…

M/S Ginni Goldlimited, New Delhi vs. ACIT, New Delhi

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

ITA 673/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Apr 2021AY 2009-10

Bench: Shri R.K. Panda & Ms. Suchitra Kambleassessment Year : 2009-10

For Appellant: Sh. Hiren Mehta, CAFor Respondent: Sh. Jagdish Singh, Sr. DR

Section 36(1)(iii)Section 37(1)

…ay consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the Commissioner (Appeals) by the appellant.” 12 15. 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 enhancement by the ld CIT (A) are validly invoked. The Honourable High court held that “19. We have considered the submissions of both the parties. There is no doubt about the fact that while fr…

The United Provinces Sugar Company Ltd., Kolkata vs. ITO, Ward - 12(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 1956/KOL/2018[2013-14]Status: DisposedITAT Kolkata01 Apr 2021AY 2013-14

Section 115JSection 143(3)Section 250

…assessee. ) has no power to deal with the same and enhance the income of the assessee. For this proposition, he relied on a number of case For this proposition, he relied on a number of case-law including:-  Gurinder Mohan Singh Nidrajog vs. CIT reported in 348 ITR 170 Gurinder Mohan Singh Nidrajog vs. CIT reported in 348 ITR 170 CIT v. Kanpur Coal Syndicate (1964) 53 ITR 225 (SC)  CIT v. Kanpur Coal Syndicate (1964) 66 ITR 443( SC)  CIT vs. Rai Bahadur Hardutroy Motilal Chamaria ( 1967) Bahadur Hardutroy Motilal Chamaria ( 1967) 66 ITR 443  CIT vs. Union Tyres reported in 240 ITR 556 [Delhi] CIT vs. Union T…

M/S. Waves Data Management Pvt. Ltd., New Delhi vs. ITO, New Delhi

The appeal of the assessee is allowed

ITA 4500/DEL/2016[2011-12]Status: DisposedITAT Delhi27 Jan 2020AY 2011-12

Bench: Shri G.S. Pannu & Amit Shukla

For Appellant: Ms. Rano Jain, AdvFor Respondent: Shri S.S. Rana, CIT-D.R

Section 133(6)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI G.S. PANNU, VICE PRESIDENT & AMIT SHUKLA, JUDICIAL MEMBER I.T.A. No.4500/DEL/2016 Assessment Year 2011-12 M/s. Waves Data v. ITO, Ward-27(2), Management Pvt. Ltd., New Delhi. 303-D, Apra Plaza, Plot No.28, Road No.44, Pitampura, New Delhi. TAN/PAN: AAACW 6334J (Appellant) (Respondent) Appellant by: Ms. Rano Jain, Adv. Respondent by: Shri S.S. Rana, CIT-D.R.. Date of hearing: 31 10 2019 Date of pronouncement: 27 01 2020 O R D E R PER AMIT SHUKLA, J.M.: The aforesaid appeal has been filed by the assessee against the impugned order date…

DCIT, New Delhi vs. M/S. Vatika Ltd., New Delhi

ITA 3426/DEL/2014[2009-10]Status: DisposedITAT Delhi31 Oct 2019AY 2009-10

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri C.S. Aggarwal, Senior AdvocateFor Respondent: Smt. Deepika Mittal, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.2489/Del./2014 (ASSESSMENT YEAR : 2009-10) M/s. Vatika Limited, vs. DCIT, Central Circle 20, 621 – A, Devika Towers, New Delhi. 6, Nehru Place, New Delhi – 110 019. (PAN : AABCV5647G) ITA No.3426/Del./2014 (ASSESSMENT YEAR : 2009-10) DCIT, Central Circle 20, vs. M/s. Vatika Limited, New Delhi. 621 – A, Devika Towers, 6, Nehru Place, New Delhi – 110 019. (PAN : AABCV5647G) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri C.S. Aggarwal, Senior Advocate Shri Ravi…

Vatika Ltd., New Delhi vs. DCIT, New Delhi

ITA 2489/DEL/2014[2009-10]Status: DisposedITAT Delhi31 Oct 2019AY 2009-10

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri C.S. Aggarwal, Senior AdvocateFor Respondent: Smt. Deepika Mittal, CIT DR

Manmohansingh S. Ranawat, Mumbai vs. Income Tax Officer-2(5), Thane

In the result, the appeal of the assessee is partly allowed for statistical purpose

ITA 5393/MUM/2017[2012-13]Status: DisposedITAT Mumbai26 Jun 2019AY 2012-13

Bench: Shri Rajesh Kumar & Shri Ram Lal Negiassessment Year: 2012-13

For Appellant: Shri Prakash Jhunjhunwala, A.RFor Respondent: Shri D.G. Pansari, D.R

Section 144Section 251(1)(a)Section 37(1)Section 41(1)Section 68Section 69

…s. Shapoorji Pallonji Mistry 44 ITR 891 (SC) (decision of Bom-HC (344 ITR 342) 7. CIT vs. Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 (SC) 8. Zuberi Enginnering Company vs. DCIT 103 taxmann.com 196 (Jaipur-ITAT) 9. Gurinder Mohan Singh Nindrajog vs. CIT 348 ITR 170 (Del-HC) 7. The Ld. D.R., on the other hand, relied heavily on the order of Ld. CIT(A) by submitting that the AO has framed assessment under section 144 of the Act and there was no occasion to discuss and investigate the various items of additions or sources of income during the assessment proceedings and thus justified 5 Mr. Manmohan Singh S.…

Assistant Commissioner of Income Tax, Circle - 1, Kalaburagi vs. M/S. Sahakari Sakkare Kharkhane Niyamith, Aland

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

ITA 530/BANG/2017[2010 - 11]Status: DisposedITAT Bangalore08 Feb 2019

Bench: Shri A. K. Garodia & Shri Laliet Kumarthe Acit, Circle 1, Appellant Kalaburagi. Vs

For Appellant: Shri B. S. Balachandran, AdvocateFor Respondent: Shri C. H. Sundar Rao, CIT (DR)

Section 194Section 251

…s.15 crore received by the assessee is 'Income from Business & Profession' or 'Income from House Property' without exercising his powers u/s 251 of IT Act as mentioned by the Hon'ble High Court of Delhi in case of Gurinder Mohan Singh Nindrajog vs. CIT [2012] 348 ITR 170 (Delhi) that in appellate proceedings, Commissioner (Appeals) has jurisdiction to correct order of Assessing Officer not only with regard to matter raised by assessee in appeal but also with regard to any other matter which has been considered by Assessing Officer and determined in course of assessment. 6. The appellant craves leave to add, amend…

Balvinder Singh, Udham Singh Nagar vs. ITO, Ward- 1(4), Udham Singh Nagar

In the result, appeal is allowed

ITA 5938/DEL/2017[2010-11]Status: DisposedITAT Delhi19 Jun 2018AY 2010-11

Bench: Shri R.S. Syalita No. 5938/Del./2017 Assessment Year : 2010-11

For Appellant: Sh. Surjeet Singh, CAFor Respondent: Sh. B.R.Mishra, Sr. DR

Section 133(6)Section 144Section 147Section 148

…ellate authority has no power to enhance the assessment by discovering a new source of income, not considered by the AO in the order appealed against. Similar view has been taken by the Hon’ble Delhi High Court in Gurinder Mohan Singh Nindrajog vs. CIT (2012) 348 ITR 170 (Del). Following the Full bench judgment of the Hon’ble Delhi High Court in Sardari Lal (supra), the Hon’ble Kerala High Court in CIT vs. B.P. Sherafudin (2017) 399 ITR 524 (Kerala) has also reiterated the same view holding that no enhancement can be made by the Ld. CIT(A) in respect of any items which was not considered by the AO in the assessme…

Cheil India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, the appeal is partly allowed

ITA 6184/DEL/2014[2010-11]Status: DisposedITAT Delhi17 Aug 2016AY 2010-11

Bench: Shri R.S. Syal & Smt. Beena A. Pillaiassessment Year : 2010-11 Cheil India Pvt. Ltd. Vs. Dcit, (Formerly Known As Cheil Circle-3(1), Communications India Pvt. Ltd.), New Delhi. 2Nd Floor, Block-C, Vipul Tech Square, Sector 43, Golf Course Road, Gurgaon. Pan: Aaccc2299Q (Appellant) (Respondent) Assessee By : Shri Salil Kapoor, Advocate, Ms Ananya Kapoor, Advocate & Shri Sanat Kapoor, Advocate Department By : Shri Sunil Chander Sharma, Cit, Dr Date Of Hearing : 11.08.2016 Date Of Pronouncement : 17.08.2016

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Sunil Chander Sharma, CIT, DR

…hen due to application of section 40(a)(ia) of the Act. The facts of the instant case justifying the enhancement by the ld. CIT(A) are more appropriately covered by a later judgment of the 14 Hon’ble Delhi High Court in Gurinder Mohan Singh Nindrajog vs. CIT 348 ITR 170 (Del) in which their Lordships have held that where the AO dealt with the issue in the assessment and was the subject matter of appeal, the CIT(A) was empowered to enhance an assessment qua the net assessed sum u/s 251(1)(a). In view of the foregoing discussion, we are satisfied that this legal argument tendered by the ld. AR has no force and…