Hari Mohan Sharma v. Assistant Commissioner of Income-tax, Circle-63(1), New Delhi

110 Taxmann.com 119High Court2019#3849 most cited

What is Hari Mohan Sharma v. Assistant Commissioner of Income-tax, Circle-63(1), New Delhi authority for?

The powers of the Commissioner (Appeals) to enhance an assessment are limited to the assessment reached through a particular process and cannot be extended to include income that ought to have been computed under different, prescribed procedures for escaped income from new sources.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Also referred to as

Hari Mohan Sharma · Assistant Commissioner of Income-tax · Section 143(3) · Section 153A · Section 263 · enhancement of assessment · powers of CIT(A) · escaped income · new sources of income

Sections most often in play

Section 143(3)Section 153ASection 263Section 131(1A)Section 132Section 147Section 148Section 251

Issues it is cited on

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

Judgments citing Hari Mohan Sharma v. Assistant Commissioner of Income-tax, Circle-63(1), New Delhi

Suwalka and Suwalka Properties and Builders Pvt Ltd, Kota, Rajasthan vs. ACIT, Central Cirlce, Kota, Rajasthan

ITA 302/JPR/2024[2017-18]Status: DisposedITAT Jaipur03 Oct 2024AY 2017-18

Bench: Him Challenging The 2 Suwalka & Suwalka Properties & Builders Pvt. Ltd. Vs. Acit Assessment Order Dated 22.12.2019 Passed U/S.143(3)Of The Income Tax

For Appellant: Sh. Vijay Goyal, CAFor Respondent: Sh. Anup Singh, Addl. CIT
Section 115BSection 129Section 142Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 68Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No.302/JP/2024 fu/kZkj.k o"kZ@Assessment Years :2017-18 cuke Suwalka and Suwalka Properties Asst. Commissioner of Vs. and Builders Pvt. Ltd. Income Tax, Bundi Road, Kunhari Ladpura, Central Circle, Kota. Kota. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAHCS 7054 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :Sh.…

Prashant Pitti, Delhi vs. ACIT, Central Circle-4, Delhi

In the result, the appeal of the assessee is allowed

ITA 3032/DEL/2022[2016-17]Status: DisposedITAT Delhi07 Feb 2024AY 2016-17

Bench: Shri M. Balaganesh & Ms. Astha Chandraasstt. Year 2016-17 Prashant Pitti, Vs. Acit, C-179, Central Circle-4, Vivek Vihar, Delhi. New Delhi-110095. Pan Awxpp4522D (Appellant) (Respondent)

For Appellant: Shri Nirbhay Mehta, Adv. &For Respondent: Shri P N Barnwal, CIT (DR)
Section 131Section 132Section 143(3)Section 153ASection 250Section 251(1)(a)Section 68Section 69A

…ITA No.- 3032/Del/2022 Prashant Pitti INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year 2016-17 Prashant Pitti, Vs. ACIT, C-179, Central Circle-4, Vivek Vihar, Delhi. New Delhi-110095. PAN AWXPP4522D (Appellant) (Respondent) Assessee by: Shri Nirbhay Mehta, Adv. & Shri Anoop Mehta, CA Department by: Shri P N Barnwal, CIT (DR) Date of Hearing: 21.11.2023 Date of 07.02.2024 pronouncement: O R D E R PER ASTHA CHANDRA, JM This appeal filed by the assessee is directed against the order dated 28.10.2022 of the…

Goel Exim India Private Ltd., Delhi vs. ACIT Central Circle-28, Delhi

In the result, the appeal of the assessee is allowed

ITA 563/DEL/2022[2016-17]Status: DisposedITAT Delhi02 Nov 2023AY 2016-17

Bench: Sh. N. K. Billaiya & Ms. Astha Chandraassessment Year: 2016-17 Goel Exim India Private Acit Limited Central Circle-28 4Th Shop No.403, Floor, Vs. Delhi 2633-2634, 4Th Floor, Bank Street, Karol Bagh, New Delhi-110005 Pan No.Aaacg1799B (Appellant) (Respondent) Appellant By Sh. Anup Mehta, Ca Respondent By Sh. Sh. Vivek Upadhyay, Sr. Dr Date Of Hearing: 02/11/2023 Date Of Pronouncement: 02/11/2023 Order Per N. K. Billaiya, Am: This Appeal By The Assessee Is Preferred Against The Order Of The Cit(A)-29, New Delhi Dated 19.08.2021 Pertaining To A.Y. 2016-17. 2. The Sum & Substance Of The Grievance Of The Assessee Is That The Cit(A) Erred In Confirming The Levy Of Penalty U/S. 271 (1) (C) Of The Act.

Section 143(3)Section 271

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year: 2016-17 Goel Exim India Private ACIT Limited Central Circle-28 4th Shop No.403, Floor, Vs. Delhi 2633-2634, 4th Floor, Bank Street, Karol Bagh, New Delhi-110005 PAN No.AAACG1799B (APPELLANT) (RESPONDENT) Appellant by Sh. Anup Mehta, CA Respondent by Sh. Sh. Vivek Upadhyay, Sr. DR Date of hearing: 02/11/2023 Date of Pronouncement: 02/11/2023 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order of the CIT(A)-29, N…

DCIT, Central Circle-28, New Delhi vs. Goel Exim India Pvt. Ltd., Delhi

ITA 1592/DEL/2021[2016-2017]Status: DisposedITAT Delhi22 Sept 2023AY 2016-2017

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmadcit, Vs. M/S. Goel Exim India Pvt. Ltd. 2606/4, 1St Floor, Solitaire Plaza, Central Circle-28, New Delhi Gurudwara Road Karol Bagh, Delhi-110005 Pan : Aaccg1799B (Appellant) (Respondent) M/S. Goel Exim India Pvt. Vs. Acit, Ltd.2606/4, Central Circle-28, 1St Floor, Solitaire Plaza, New Delhi Gurudwara Road Karol Bagh, Delhi-110005 Pan : Aaccg1799B (Appellant) (Respondent)

Section 142(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER DCIT, Vs. M/s. Goel Exim India Pvt. Ltd. 2606/4, 1st Floor, Solitaire Plaza, Central Circle-28, New Delhi Gurudwara Road Karol Bagh, Delhi-110005 PAN : AACCG1799B (APPELLANT) (RESPONDENT) M/s. Goel Exim India Pvt. Vs. ACIT, Ltd.2606/4, Central Circle-28, 1st Floor, Solitaire Plaza, New Delhi Gurudwara Road Karol Bagh, Delhi-110005 PAN : AACCG1799B (APPELLANT) (RESPONDENT) Appellant by Sh. Nirbhay Mehta, Adv. Revenue by Sh. Vivek Vardhan, Sr. DR Date of he…

Goel Exim India Private Limited, New Delhi vs. ACIT, Central Circle-28, New Delhi

ITA 1201/DEL/2021[2016-17]Status: DisposedITAT Delhi22 Sept 2023AY 2016-17

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmadcit, Vs. M/S. Goel Exim India Pvt. Ltd. 2606/4, 1St Floor, Solitaire Plaza, Central Circle-28, New Delhi Gurudwara Road Karol Bagh, Delhi-110005 Pan : Aaccg1799B (Appellant) (Respondent) M/S. Goel Exim India Pvt. Vs. Acit, Ltd.2606/4, Central Circle-28, 1St Floor, Solitaire Plaza, New Delhi Gurudwara Road Karol Bagh, Delhi-110005 Pan : Aaccg1799B (Appellant) (Respondent)

Section 142(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER DCIT, Vs. M/s. Goel Exim India Pvt. Ltd. 2606/4, 1st Floor, Solitaire Plaza, Central Circle-28, New Delhi Gurudwara Road Karol Bagh, Delhi-110005 PAN : AACCG1799B (APPELLANT) (RESPONDENT) M/s. Goel Exim India Pvt. Vs. ACIT, Ltd.2606/4, Central Circle-28, 1st Floor, Solitaire Plaza, New Delhi Gurudwara Road Karol Bagh, Delhi-110005 PAN : AACCG1799B (APPELLANT) (RESPONDENT) Appellant by Sh. Nirbhay Mehta, Adv. Revenue by Sh. Vivek Vardhan, Sr. DR Date of he…

M/S. Angelica Properties Private Ltd., Pune vs. Deputy Commissioner Income-Tax

The appeals of the assessee are partly allowed

ITA 1738/PUN/2016[2011-12]Status: DisposedITAT Pune22 Sept 2022AY 2011-12

Bench: Shri S.S.Viswanethra Ravi, Hon’Ble Jm & Dr. Dipak P. Ripote, Hon’Ble Am आयकरअपीलसं. / Ita No: 403/Pun/2015 िनधा"रणवष" / Assessment Year : 2010-11 Vason Engineers Ltd., Theadditional Commissioner Of (Formerly Angelica Properties Pvt. Vs Income Tax, Range1, Pune. Ltd.,) 301, Phoenix, Opp.Residency Club, Bund Garden Road, Pune – 411037. Pan: Aafca 8644 J Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No: 1738/Pun/2016 िनधा"रणवष" / Assessment Year : 2011-12 Angelica Properties Pvt. Ltd., The Deputy Commissioner Of Opp. Grand Hyatt Hotel, Vs Income Tax, Circle-1(1), Pune. Vimannagar, Puune – 411 014. Pan: Aafca 8644 J Appellant/ Assessee Respondent /Revenue Assessee By Shri Dharmesh Shah – Ar Revenue By Shri Naveen Gupta – Dr Date Of Hearing 24/06/2022 Date Of Pronouncement 22/09/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Pune Dated 30.01.2015 & 09.06.2016 For The Assessment Years 2010-11 & 2011-12 Respectively. 2. The Assessee In Ita No.403/Pun/2015 For The A.Y.2010-11 Has Raised Following Grounds Of Appeal: “1. The Ld. Cit(A) Has Erred In Law & In Facts Enhancing The Income From Sale Of ‘Matrix It Building’ By Changing The Head Of Income From Capital Gains To Business Income Without Complying With The Principles Of Natural Justice & Without Giving Any Opportunity Of Hearing.

Section 14A

…n the similar manner, reliance is also placed on the following decisions: a. CIT v. Shapoorji Pallonji Mistry [44 ITR 891 (SC)] [Page 748-753 of PB No. 4] b. CIT v. B. P. Sherafudin [399 ITR 524 (Ker.)] [Page 754-769 of PB No. 4] c. Hari Mohan Sharma v. ACIT [110 Taxmann.com 119 (Del.)] [Page 578- 594 of PB No. 3] d. CIT v. Rai Bahadur Hardutroy Motilal Chamaria [66 ITR 443 (SC)][Page 634-643 of PB No. 3] e. ITO v. Angel Cement Pvt. Ltd. [88 ITR(T) 616] [Page 644-662 of PB No.3] 7.4. Without prejudice, it is submitted that even if the enhancement carried out by the Ld. CIT(A) is held to be within his powers, the…

Vascon Engineers Ltd (Successor to Angelica Properties Pvt. Ltd.), Pune vs. Additional Commissioner of Income-Tax, Pune

The appeals of the assessee are partly allowed

ITA 403/PUN/2015[2010-11]Status: DisposedITAT Pune22 Sept 2022AY 2010-11

Bench: Shri S.S.Viswanethra Ravi, Hon’Ble Jm & Dr. Dipak P. Ripote, Hon’Ble Am आयकरअपीलसं. / Ita No: 403/Pun/2015 िनधा"रणवष" / Assessment Year : 2010-11 Vason Engineers Ltd., Theadditional Commissioner Of (Formerly Angelica Properties Pvt. Vs Income Tax, Range1, Pune. Ltd.,) 301, Phoenix, Opp.Residency Club, Bund Garden Road, Pune – 411037. Pan: Aafca 8644 J Appellant/ Assessee Respondent /Revenue आयकरअपीलसं. / Ita No: 1738/Pun/2016 िनधा"रणवष" / Assessment Year : 2011-12 Angelica Properties Pvt. Ltd., The Deputy Commissioner Of Opp. Grand Hyatt Hotel, Vs Income Tax, Circle-1(1), Pune. Vimannagar, Puune – 411 014. Pan: Aafca 8644 J Appellant/ Assessee Respondent /Revenue Assessee By Shri Dharmesh Shah – Ar Revenue By Shri Naveen Gupta – Dr Date Of Hearing 24/06/2022 Date Of Pronouncement 22/09/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Pune Dated 30.01.2015 & 09.06.2016 For The Assessment Years 2010-11 & 2011-12 Respectively. 2. The Assessee In Ita No.403/Pun/2015 For The A.Y.2010-11 Has Raised Following Grounds Of Appeal: “1. The Ld. Cit(A) Has Erred In Law & In Facts Enhancing The Income From Sale Of ‘Matrix It Building’ By Changing The Head Of Income From Capital Gains To Business Income Without Complying With The Principles Of Natural Justice & Without Giving Any Opportunity Of Hearing.

Section 14A

…n the similar manner, reliance is also placed on the following decisions: a. CIT v. Shapoorji Pallonji Mistry [44 ITR 891 (SC)] [Page 748-753 of PB No. 4] b. CIT v. B. P. Sherafudin [399 ITR 524 (Ker.)] [Page 754-769 of PB No. 4] c. Hari Mohan Sharma v. ACIT [110 Taxmann.com 119 (Del.)] [Page 578- 594 of PB No. 3] d. CIT v. Rai Bahadur Hardutroy Motilal Chamaria [66 ITR 443 (SC)][Page 634-643 of PB No. 3] e. ITO v. Angel Cement Pvt. Ltd. [88 ITR(T) 616] [Page 644-662 of PB No.3] 7.4. Without prejudice, it is submitted that even if the enhancement carried out by the Ld. CIT(A) is held to be within his powers, the…

The ACIT, Vapi Circle, Vapi vs. M/S. N.R. Agarwal Industries Ltd., Vapi

In the result the ground No

ITA 1526/AHD/2016[2011-12]Status: DisposedITAT Surat05 Jul 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

Section 132Section 143(3)Section 153ASection 40Section 80I

…आयकरअपीलीयअिधकरण, सुरत"ायपीठ, सुरत INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Virtual Hearing) I.T.(SS)A’s No.14,15,16/AHD/2016, ITA’s No.1302,1303& 3032/AHD/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The ACIT/DCIT, Circle-3, Plot No.169 to 169, Phase No.1, Surat. GIDC, Vapi. [PAN: AAACN 7721 N] अपीलाथ" / Appellant ""थ"/Respondent आ.अ.सं./I.T.(SS).A’s No. 46,47,48,49,1526 & 1527/Ahd/2016 िनधा"रणवष"/Assessment Years: 2007-08 to 2012-13 The ACIT/DCIT, Circle-3, Surat…

N.R. Agarwal Industries Ltd., Vapi vs. The Asstt. Commissioner of Income Tax, Circle-3, Surat

In the result the ground No

ITA 1302/AHD/2016[2011-12]Status: DisposedITAT Surat05 Jul 2021AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) I.T.(Ss)A’S No.14,15,16/Ahd/2016, Ita’S No.1302,1303& 3032/Ahd/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The Acit/Dcit, Circle-3, Plot No.169 To 169, Phase No.1, Surat. Gidc, Vapi. [Pan: Aaacn 7721 N] अपीलाथ" / Appellant ""थ"/Respondent

Section 132Section 143(3)Section 153ASection 40Section 80I

…आयकरअपीलीयअिधकरण, सुरत"ायपीठ, सुरत INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Virtual Hearing) I.T.(SS)A’s No.14,15,16/AHD/2016, ITA’s No.1302,1303& 3032/AHD/2016 Assessment Years: 2007-08, 09-10, 10-11; 2011-12,12-13& 2013-14 N.R.Agarwal Industries Ltd., Vs The ACIT/DCIT, Circle-3, Plot No.169 to 169, Phase No.1, Surat. GIDC, Vapi. [PAN: AAACN 7721 N] अपीलाथ" / Appellant ""थ"/Respondent आ.अ.सं./I.T.(SS).A’s No. 46,47,48,49,1526 & 1527/Ahd/2016 िनधा"रणवष"/Assessment Years: 2007-08 to 2012-13 The ACIT/DCIT, Circle-3, Surat…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year : 2009-10 M/s Ginni Gold Limited, Vs. Additional Commissioner of Income 2606/4, Shop No.105, Tax, 1st Floor,Solitaire Plaza, Circle-12(1), Gurudwara Raod, Karol Bagh, New Delhi New Delhi-110005 PAN-AACCG9728Q (Appellant) (Respondent) Appellant by : Sh. Hiren Mehta, CA Respondent by : Sh. Jagdish Singh, Sr. DR Date of hearing : 09.02.2021 Date of pronouncement : .04.2021 ORDER PER R.K. PANDA, AM : This appeal file…