Hukumchand Mills Ltd. v. CIT

63 ITR 232Supreme Court of India1967#712 most cited

What is Hukumchand Mills Ltd. v. CIT authority for?

The Income Tax Appellate Tribunal (ITAT) cannot permit a new ground requiring fresh investigation of facts unless it remands the matter or requests a report from the lower appellate authority. The ITAT possesses the power to remand or remit cases back to the authorities below in appropriate circumstances.

142

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2009 to 2026.

Also referred to as

Hukumchand Mills Ltd. v. CIT · 63 ITR 232 · ITAT appellate powers · fresh investigation of facts · power to remand · Income Tax Appellate Tribunal · remand to lower authorities · new grounds of appeal · Section 143(3) · Section 148

Sections most often in play

Section 148Section 153ASection 153DSection 143(3)Section 144ASection 40A(3)Section 119Section 147
Read the full judgment

Issues it is cited on

section 274(2)section 243section 245hacasus omissussection 245csettlement applicationsection 245d(4)section 153(4)section 153(a)section 144basection 245dsection 244

Judgments citing Hukumchand Mills Ltd. v. CIT

Hitachi High- Technologies (Singapore) Pte Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 2683/DEL/2015[2002-03]Status: DisposedITAT Delhi17 Sept 2019AY 2002-03

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Sanjay Puri, PCIT, Udaipur
Section 133ASection 143(3)Section 144CSection 147Section 234A

…r the orders appealed against. It is true that the question suggested by the Commissioner is, no doubt, one of law, but the answer to it is, in our opinion, self-evident because the Tribunal has no power of enhancement. See Hukumchand Mills Ltd. v. CIT [1967] 63 ITR 232 (SC). In these circumstances, it would be futile to require the Tribunal to refer the question sought for by the Revenue to this court. Accordingly, no statable question of law arises. The application filed by the Revenue is also rejected.” 29. The ld. DR has objected to the aforementioned decisions relied upon by the ld. counsel for the assesse…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 278/GTY/2018[2015-16]Status: DisposedITAT Guwahati13 Sept 2019AY 2015-16

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…y to the materials on records at the time of assessment. CIT (A) has plenary powers and can make such further enquiries as he thinks fit and has all the power of original authority. The power of CIT (A) is discussed in case of Hukumchand Mills Ltd V CIT(1967) 66 ITR 232(SC). It is observed that power of AAC is not confined to the subject matter of the appeal, but extends to the subject matter of assessment. The entire assessment is thrown open before the AAC. The AAC may deal with all points and grounds which arise from not merely the subject matter of appeal, but even from larger area of subject matter of assess…

Deputy Commissioner of Income Tax, Circle - 03, Guwahati vs. Numaligarh Refinery Limited, Guwahati

In the result, appeals of the assessee in I

ITA 28/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…y to the materials on records at the time of assessment. CIT (A) has plenary powers and can make such further enquiries as he thinks fit and has all the power of original authority. The power of CIT (A) is discussed in case of Hukumchand Mills Ltd V CIT(1967) 66 ITR 232(SC). It is observed that power of AAC is not confined to the subject matter of the appeal, but extends to the subject matter of assessment. The entire assessment is thrown open before the AAC. The AAC may deal with all points and grounds which arise from not merely the subject matter of appeal, but even from larger area of subject matter of assess…

Numaligarh Refinery Limited, Guwahati vs. Deputy Commissioner of Income Tax, Circle - 03, Guwahati

In the result, appeals of the assessee in I

ITA 27/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…y to the materials on records at the time of assessment. CIT (A) has plenary powers and can make such further enquiries as he thinks fit and has all the power of original authority. The power of CIT (A) is discussed in case of Hukumchand Mills Ltd V CIT(1967) 66 ITR 232(SC). It is observed that power of AAC is not confined to the subject matter of the appeal, but extends to the subject matter of assessment. The entire assessment is thrown open before the AAC. The AAC may deal with all points and grounds which arise from not merely the subject matter of appeal, but even from larger area of subject matter of assess…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 98/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…y to the materials on records at the time of assessment. CIT (A) has plenary powers and can make such further enquiries as he thinks fit and has all the power of original authority. The power of CIT (A) is discussed in case of Hukumchand Mills Ltd V CIT(1967) 66 ITR 232(SC). It is observed that power of AAC is not confined to the subject matter of the appeal, but extends to the subject matter of assessment. The entire assessment is thrown open before the AAC. The AAC may deal with all points and grounds which arise from not merely the subject matter of appeal, but even from larger area of subject matter of assess…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 97/GTY/2016[2011-12]Status: DisposedITAT Guwahati13 Sept 2019AY 2011-12

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…y to the materials on records at the time of assessment. CIT (A) has plenary powers and can make such further enquiries as he thinks fit and has all the power of original authority. The power of CIT (A) is discussed in case of Hukumchand Mills Ltd V CIT(1967) 66 ITR 232(SC). It is observed that power of AAC is not confined to the subject matter of the appeal, but extends to the subject matter of assessment. The entire assessment is thrown open before the AAC. The AAC may deal with all points and grounds which arise from not merely the subject matter of appeal, but even from larger area of subject matter of assess…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 90/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…y to the materials on records at the time of assessment. CIT (A) has plenary powers and can make such further enquiries as he thinks fit and has all the power of original authority. The power of CIT (A) is discussed in case of Hukumchand Mills Ltd V CIT(1967) 66 ITR 232(SC). It is observed that power of AAC is not confined to the subject matter of the appeal, but extends to the subject matter of assessment. The entire assessment is thrown open before the AAC. The AAC may deal with all points and grounds which arise from not merely the subject matter of appeal, but even from larger area of subject matter of assess…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 89/GTY/2016[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…y to the materials on records at the time of assessment. CIT (A) has plenary powers and can make such further enquiries as he thinks fit and has all the power of original authority. The power of CIT (A) is discussed in case of Hukumchand Mills Ltd V CIT(1967) 66 ITR 232(SC). It is observed that power of AAC is not confined to the subject matter of the appeal, but extends to the subject matter of assessment. The entire assessment is thrown open before the AAC. The AAC may deal with all points and grounds which arise from not merely the subject matter of appeal, but even from larger area of subject matter of assess…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 8/GTY/2014[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…y to the materials on records at the time of assessment. CIT (A) has plenary powers and can make such further enquiries as he thinks fit and has all the power of original authority. The power of CIT (A) is discussed in case of Hukumchand Mills Ltd V CIT(1967) 66 ITR 232(SC). It is observed that power of AAC is not confined to the subject matter of the appeal, but extends to the subject matter of assessment. The entire assessment is thrown open before the AAC. The AAC may deal with all points and grounds which arise from not merely the subject matter of appeal, but even from larger area of subject matter of assess…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 7/GTY/2014[2009-10]Status: DisposedITAT Guwahati13 Sept 2019AY 2009-10

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…y to the materials on records at the time of assessment. CIT (A) has plenary powers and can make such further enquiries as he thinks fit and has all the power of original authority. The power of CIT (A) is discussed in case of Hukumchand Mills Ltd V CIT(1967) 66 ITR 232(SC). It is observed that power of AAC is not confined to the subject matter of the appeal, but extends to the subject matter of assessment. The entire assessment is thrown open before the AAC. The AAC may deal with all points and grounds which arise from not merely the subject matter of appeal, but even from larger area of subject matter of assess…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 5/GTY/2014[2007-08]Status: DisposedITAT Guwahati13 Sept 2019AY 2007-08

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…y to the materials on records at the time of assessment. CIT (A) has plenary powers and can make such further enquiries as he thinks fit and has all the power of original authority. The power of CIT (A) is discussed in case of Hukumchand Mills Ltd V CIT(1967) 66 ITR 232(SC). It is observed that power of AAC is not confined to the subject matter of the appeal, but extends to the subject matter of assessment. The entire assessment is thrown open before the AAC. The AAC may deal with all points and grounds which arise from not merely the subject matter of appeal, but even from larger area of subject matter of assess…

Ranbaxy Laboratories Ltd., Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee in IT(TP) A No

ITA 781/DEL/2015[2010-11]Status: DisposedITAT Ahmedabad05 Sept 2019AY 2010-11

Bench: Justice P.P. Bhatt & Shri Waseem Ahmed1. आयकर अपील सं./It(Tp)A No. 1782/Del/2014 2. आयकर अपील सं./It(Tp)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The Dcit बनाम/ 12Th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.Cit Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacr0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan & Shri P.Shah, Ars ""यथ" क" ओर से/Respondent By: Shri Mahesh Shah, Cit-Dr

For Appellant: Shri S.N.Soparkar, Shri Vartik ChokshiFor Respondent: Shri Mahesh Shah, CIT-DR
Section 143(3)Section 144CSection 92D

…one, there is scope for the play of the Tribunal's discretion. As to the very power to entertain a new plea, that is not to be ruled out, merely because a consideration thereof would call for further facts to be gone into. In Hukumchand Mills' decision [1967] 63 ITR 232, the Supreme Court laid down no fetter on the Tribunal's powers. That case, indeed, was a case where the new plea raised by the department before the Tribunal could not be considered without a further IT(TP)A Nos.1782/Del/2014 & 781/Del/2015 Ranbaxy Laboratories Ltd. vs. DCIT/Addl.CIT Asst.Years – 2009-10 & 2010-11 respectively investigation in…

M/S. Ranbaxy Laboratories Limited, New Delhi vs. Addl. CIT, New Delhi

In the result, the appeal of the assessee in IT(TP) A No

ITA 1782/DEL/2014[2009-10]Status: DisposedITAT Ahmedabad05 Sept 2019AY 2009-10

Bench: Justice P.P. Bhatt & Shri Waseem Ahmed1. आयकर अपील सं./It(Tp)A No. 1782/Del/2014 2. आयकर अपील सं./It(Tp)A No. 781/Del/2015 ("नधा"रण वष"/Assessment Years : 2009-10 & 2010-11) Ranbaxy Laboratories Ltd. The Dcit बनाम/ 12Th Floor, Devika Tower Circle-21(1), New Vs. 6, Nehru Place, New Delhi Delhi/ 110 019 Addl.Cit Range-15 New Delhi "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacr0127N .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By : Shri S.N.Soparkar, Shri Vartik Chokshi, Ms.Urvashi Shodhan & Shri P.Shah, Ars ""यथ" क" ओर से/Respondent By: Shri Mahesh Shah, Cit-Dr

For Appellant: Shri S.N.Soparkar, Shri Vartik ChokshiFor Respondent: Shri Mahesh Shah, CIT-DR
Section 143(3)Section 144CSection 92D

…one, there is scope for the play of the Tribunal's discretion. As to the very power to entertain a new plea, that is not to be ruled out, merely because a consideration thereof would call for further facts to be gone into. In Hukumchand Mills' decision [1967] 63 ITR 232, the Supreme Court laid down no fetter on the Tribunal's powers. That case, indeed, was a case where the new plea raised by the department before the Tribunal could not be considered without a further IT(TP)A Nos.1782/Del/2014 & 781/Del/2015 Ranbaxy Laboratories Ltd. vs. DCIT/Addl.CIT Asst.Years – 2009-10 & 2010-11 respectively investigation in…

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
Section 68

…H). 18. Hon’ble Supreme Court in case of Mcorp Global P. Ltd. vs. CIT – (2009) 309 ITR 434 (SC) also decided the identical issue in favour of the assessee by returning following findings :- “6. In the case of Hukumchand Mills Ltd. v. CIT reported in [1967] 63 ITR 232 this court has held that under section 33(4) of the Income-tax Act, 1922 (equivalent to section 254(1) of the 1961 Act), the Tribunal was not authorized to take back the benefit granted to the assessee by the Assessing Officer. The Tribunal has no power to enhance the assessment. Applying the ratio of the said judgment to the present case, we are…

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
Section 68

…H). 18. Hon’ble Supreme Court in case of Mcorp Global P. Ltd. vs. CIT – (2009) 309 ITR 434 (SC) also decided the identical issue in favour of the assessee by returning following findings :- “6. In the case of Hukumchand Mills Ltd. v. CIT reported in [1967] 63 ITR 232 this court has held that under section 33(4) of the Income-tax Act, 1922 (equivalent to section 254(1) of the 1961 Act), the Tribunal was not authorized to take back the benefit granted to the assessee by the Assessing Officer. The Tribunal has no power to enhance the assessment. Applying the ratio of the said judgment to the present case, we are…

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
Section 68

…H). 18. Hon’ble Supreme Court in case of Mcorp Global P. Ltd. vs. CIT – (2009) 309 ITR 434 (SC) also decided the identical issue in favour of the assessee by returning following findings :- “6. In the case of Hukumchand Mills Ltd. v. CIT reported in [1967] 63 ITR 232 this court has held that under section 33(4) of the Income-tax Act, 1922 (equivalent to section 254(1) of the 1961 Act), the Tribunal was not authorized to take back the benefit granted to the assessee by the Assessing Officer. The Tribunal has no power to enhance the assessment. Applying the ratio of the said judgment to the present case, we are…

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
Section 68

…H). 18. Hon’ble Supreme Court in case of Mcorp Global P. Ltd. vs. CIT – (2009) 309 ITR 434 (SC) also decided the identical issue in favour of the assessee by returning following findings :- “6. In the case of Hukumchand Mills Ltd. v. CIT reported in [1967] 63 ITR 232 this court has held that under section 33(4) of the Income-tax Act, 1922 (equivalent to section 254(1) of the 1961 Act), the Tribunal was not authorized to take back the benefit granted to the assessee by the Assessing Officer. The Tribunal has no power to enhance the assessment. Applying the ratio of the said judgment to the present case, we are…

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
Section 68

…H). 18. Hon’ble Supreme Court in case of Mcorp Global P. Ltd. vs. CIT – (2009) 309 ITR 434 (SC) also decided the identical issue in favour of the assessee by returning following findings :- “6. In the case of Hukumchand Mills Ltd. v. CIT reported in [1967] 63 ITR 232 this court has held that under section 33(4) of the Income-tax Act, 1922 (equivalent to section 254(1) of the 1961 Act), the Tribunal was not authorized to take back the benefit granted to the assessee by the Assessing Officer. The Tribunal has no power to enhance the assessment. Applying the ratio of the said judgment to the present case, we are…

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
Section 68

…H). 18. Hon’ble Supreme Court in case of Mcorp Global P. Ltd. vs. CIT – (2009) 309 ITR 434 (SC) also decided the identical issue in favour of the assessee by returning following findings :- “6. In the case of Hukumchand Mills Ltd. v. CIT reported in [1967] 63 ITR 232 this court has held that under section 33(4) of the Income-tax Act, 1922 (equivalent to section 254(1) of the 1961 Act), the Tribunal was not authorized to take back the benefit granted to the assessee by the Assessing Officer. The Tribunal has no power to enhance the assessment. Applying the ratio of the said judgment to the present case, we are…

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
Section 68

…H). 18. Hon’ble Supreme Court in case of Mcorp Global P. Ltd. vs. CIT – (2009) 309 ITR 434 (SC) also decided the identical issue in favour of the assessee by returning following findings :- “6. In the case of Hukumchand Mills Ltd. v. CIT reported in [1967] 63 ITR 232 this court has held that under section 33(4) of the Income-tax Act, 1922 (equivalent to section 254(1) of the 1961 Act), the Tribunal was not authorized to take back the benefit granted to the assessee by the Assessing Officer. The Tribunal has no power to enhance the assessment. Applying the ratio of the said judgment to the present case, we are…