Jute Corporation of India Ltd. v. CIT

187 ITR 688Supreme Court of India1991#29 most cited

What is Jute Corporation of India Ltd. v. CIT authority for?

The Commissioner of Income Tax (Appeals) possesses co-terminus powers with the Assessing Officer and can direct the Assessing Officer to perform actions he failed to do, but cannot introduce a new source of income in the assessment. The appellate assessment must be confined to the items of income that were the subject matter of the original assessment.

1,372

judgments rely on this decision, according to BharatTax’s citation analysis of 372,010 Indian tax judgments — from 2008 to 2026.

Also referred to as

Jute Corporation of India Ltd. v. CIT · 187 ITR 688 · CIT(A) powers · Section 251 · appellate authority · new source of income · assessment confined to original items · additional legal grounds · Section 143(3) validity · Section 153C · Income Tax Act 1961

Also reported as

53 Taxmann 85

Sections most often in play

Section 143(3)Section 147Section 148Section 153ASection 132Section 142(1)Section 143(2)Section 1961

Issues it is cited on

block periodsection 158bsection 119section 158section 127income escaping assessmentsection 149loose paperssection 132achief commissionersection 151section 92ca

Judgments citing Jute Corporation of India Ltd. v. CIT

DCIT- 8(2)(1), Mumbai vs. Piramal Estates Private Limited, Mumbai

In the result, all the appeals of the revenue are dismissed

ITA 2015/MUM/2023[2010-11]Status: DisposedITAT Mumbai20 Dec 2023AY 2010-11

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Ronak Doshi/Priyank Gandhi/MsFor Respondent: Shri N. V. Nadkarni, Ld. CIT-DR
Section 14ASection 24Section 250

…ime, so long as the relevant facts are on record in respect of that We request Your Honour to kindly admit the same and consider the same while disposing our appeal for the captioned assessment year. • Jute Corporation of India Ltd. v. CIT and Another [1990] 187 ITR 688 (SC), wherein it was held that: "The appellate authority can modify the assessment order on an additional ground even if not raised before the Income Tax Officer. However while permitting the assessee to raise an additional ground; the appellate assistant commissioner should exercise his discretion in accordance with law and reason. He must be s…

M/S. New Mangalore Port Authority, Mangaluru vs. Assistant Commissioner of Income-Tax, Circle-1(1), Mangaluru

In the result, the appeal of the assessee is allowed and the cross-objection filed by the Revenue is dismissed

ITA 755/BANG/2023[2012-13]Status: DisposedITAT Bangalore19 Dec 2023AY 2012-13

Bench: Shri Chandra Poojari & Ms. Madhumita Roy

For Appellant: Shri V Srinivasan, AdvocateFor Respondent: Shri G Manoj Kumar, CIT (DR)
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos.755 - 757/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. New Mangalore The JCIT, Range-1 / Port Authority, ACIT, Circle – 1(1), FA and CAO, Panambur Mangaluru. Mangalore-575 010. PAN – AAALN 0057 A Vs. APPELLANT RESPONDENT C.O. Nos. 6 to 8/Bang/2023 Assessment Years : 2012-13 to 2014-15 (By Revenue) Revenue by : Shri G Manoj Kumar, CIT (DR) Assessee by : Shri V Srinivasan, Advocate Date of Hearing : 05-12-2023 Date of Pronouncement : 19 -12-2023 ORDER…

Vodafone India Services Pvt. Ltd, Mumbai vs. DCIT Circle-4(1)(2), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 2241/AHD/2018[2009-10]Status: DisposedITAT Mumbai18 Dec 2023AY 2009-10

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.2241/Ahd/2018 (निर्धारण वर्ा / Assessment Year: 2009-10) Vodafone India Services बिधम/ Dcit, Central Circle- Pvt. Ltd. 4(1)(2) Vs. Indiabulls Finance Centre, B Wing, 2Nd Floor, Room 1201, 12Th Floor, Tower-1, No.209, Pratyaksh Kar Senapati Bapat Road, Bhavan, Near Elphinstone (West), Polytechnic, Ambawadi, Mumbai-400013. Ahmedabad-380015. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacz1849D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Ms. Fereshte Sethna (Adv) Revenue By: Letter Dated 11.10.2023 सुनवाई की तारीख / Date Of Hearing: 10/10/2023 घोषणा की तारीख /Date Of Pronouncement: 18/12/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Appeal Has Been Preferred By The Assessee Company Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-13, Ahmedabad Dated 31.08.2018, Arising Out Of The Final Assessment Order Passed U/S 143(3)/144C(13) Dated 05.12.2014 For The Assessment Year 2009-10. 2. In The Several Grounds Raised In The Appeal, The Sole Grievance Of The Appellant Is Against The Action Of The Ao/Ld. Cit(A) In Not Allowing The Depreciation Claimed On Goodwill.

For Appellant: Ms. Fereshte Sethna (Adv)For Respondent: Letter dated 11.10.2023
Section 143(1)Section 143(3)Section 144C(15)(b)Section 92C

…e restriction placed on AO (from admitting new claim of the assessee) would not impinge the powers of Tribunal in doing so. In this context it is noted that the ratio laid down by the Hon’ble Supreme Court in the case of Jute Corporation of India Ltd. v. CIT (187 ITR 688) that the first appellate authority has the power to entertain new claim if the grounds raised are bonafide, was not disturbed by the Hon’ble Supreme Court in their decision in Goetze (India) Ltd (supra). In this regard, we may gainfully refer to the decision of the Hon’ble Bombay High Court in the case of CIT Vs Pruthvi Brokers & Shareholders Pr…

M/S. Rupasi Bangla Agro Industries Pvt. Ltd., Paschim Midnapur vs. ITO, Ward-38(1), Midnapur., Paschim Midnapur

In the result, appeal of the assessee is allowed as per terms indicated above

ITA 909/KOL/2023[2013-14]Status: DisposedITAT Kolkata14 Dec 2023AY 2013-14

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 909/Kol/2023 Assessment Year: 2013-14 M/S. Rupasi Bangla Agro Industries Income Tax Officer, Ward – 38(1), Pvt. Ltd. Vs Midnapur Duki, Village & P.O. Duki Dist. Paschim Midnapur - 721253 [Pan: Aaecr8402L] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sunil Surana, A/R Revenue By : Shri Abhijit Kundu, Cit, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 31/10/2023 घोषणा क" तारीख /Date Of Pronouncement: 14/12/2023 आदेश/O R D E R Per Dr. Manish Borad: The Above Captioned Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 05/07/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2013-14. 2. The Assessee Has Raised The Following Grounds Of Appeal:- “1. For That The Ld. Cit(A) Erred In Confirming The Order Of The Ao In Adding Back Rs.13,29,00,000/- As Unexplained Cash Credit Under Sec 68 When The Appellant Filed The Pan Of Share Applicants & Are Registered With Roc Having Cin, Bank Statement & Source Declaration Of The Share Applicants & Thus The Onus Lay On The Appellant Was Duly Discharged But The Ao Did Not Proceed Further To Make Any Enquiry & Added Back The Amount Without Bringing Any Evidence To Prove Otherwise. 2. For That The Ld. Cit(A) Erred In Confirming The Order Of The Ao In Adding Back Rs.13,29,00,000/- & Treating The Said Sum Of As Unexplained On The Ground That The Assessee Failed To Discharge Its Onus Simply Because The Share Applicants Did Not Appear In Response To Notice U/S 131 When The Same Has Nothing To Do With Ingredients To Prove The Cash Credit U/S 68. 2

For Appellant: Shri Sunil Surana, A/RFor Respondent: Shri Abhijit Kundu, CIT, Sr. D/R
Section 131Section 143(2)Section 250Section 68

…T was without jurisdiction. The assessee is therefore filing additional ground which go to the root of the matter and no fresh investigation of facts is required. In view of the judgment of the Hon’ble Supreme Court in the case of Jute Corporation of India in 187 ITR 688 and National Thermal Power Corporation in 229 ITR 383, the additional ground may be admitted.” 4. Facts is brief are that the assessee is a private limited company engaged in the business manufacturing goods. Nil income declared in the return for Assessment Year 2013-14 furnished on 28/09/2013. Case selected for scrutiny through CASS followed by…

Naveed Arshad, Kolkata vs. ITO, Kolkata

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

ITA 784/KOL/2023[2013-14]Status: DisposedITAT Kolkata01 Dec 2023AY 2013-14

Bench: Sri Rajesh Kumar

Section 144Section 147Section 148Section 151(1)

…ification of facts at the level of the AO therefore, the same may kindly be admitted in view of the decision of Hon'ble Apex Court in the case of National Thermal Power Co. Ltd. Vs. CIT [1998] 229 ITR 383 (SC) and Jute Corporation of India Ltd. Vs. CIT [1991] 187 ITR 688 (SC). Page 2 of 5 I.T.A. No.: 784/KOL/2023 Assessment Year: 2013-14 Naveed Arshad. 5. Ld. D/R on the other hand, submitted that the assessee has not raised this issue either before the AO or before Ld. CIT(A) and therefore, the same cannot be raised at this point of time. 6. After hearing the rival contentions and perusing the material on record…

Shantha Natarajan, Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-2(4), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 2044/HYD/2017[2009-10]Status: HeardITAT Hyderabad29 Nov 2023AY 2009-10

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarassessment Year: 2009-10 Smt. Shantha Natarajan Vs. Dy. C. I. T. Hyderabad Central Circle 2(4) Pan:Afbpn0481N Hyderabad (Appellant) (Respondent) Assessee By: Shri K.C. Devdas, Ca Revenue By: Shri Shakeer Ahmed,Dr

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri Shakeer Ahmed,DR
Section 132Section 143(2)Section 153ASection 45(2)

…ional ground raised by the assessee is purely a legal ground and no new facts are required to be investigated. Referring to the decision of the Hon'ble Supreme Court in the case of NTPC Ltd reported in 229 ITR 383 and Jute Corporation of India Ltd reported in 187 ITR 688, he submitted that the additional ground raised by the assessee should be admitted for adjudication. 5. The learned DR, on the other hand, strongly opposed the admission of the additional ground filed by the assessee. 6. After hearing both sides and considering the fact that the additional ground raised by the assessee goes to the root of the m…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl CIT RG 3(2), Mumbai

ITA 3553/MUM/2011[2006-07]Status: DisposedITAT Mumbai29 Nov 2023AY 2006-07

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…decisions wherein it has been held that the following decisions wherein it has been held that the additional ground of appeal can be raised if the facts additional ground of appeal can be raised if the facts are on record: • Jute Corporation Of India Limited 187 ITR 688 • Jute Corporation Of India Limited 187 ITR 688 (SC) • National Thermal Power Co. Limited Vs. CIT • National Thermal Power Co. Limited Vs. CIT 229 ITR 383 (SC) • Ahmedabad Electricity Co. Limited 199 ITR • Ahmedabad Electricity Co. Limited 199 ITR 351 (Bom) (FB) • Pruthvi Brokers & Shareholders Pvt Ltd (349 • Pruthvi Brokers & Shareholders Pvt Lt…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl CIT RG 3(2), Mumbai

ITA 2452/MUM/2011[2005-06]Status: DisposedITAT Mumbai29 Nov 2023AY 2005-06

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…decisions wherein it has been held that the following decisions wherein it has been held that the additional ground of appeal can be raised if the facts additional ground of appeal can be raised if the facts are on record: • Jute Corporation Of India Limited 187 ITR 688 • Jute Corporation Of India Limited 187 ITR 688 (SC) • National Thermal Power Co. Limited Vs. CIT • National Thermal Power Co. Limited Vs. CIT 229 ITR 383 (SC) • Ahmedabad Electricity Co. Limited 199 ITR • Ahmedabad Electricity Co. Limited 199 ITR 351 (Bom) (FB) • Pruthvi Brokers & Shareholders Pvt Ltd (349 • Pruthvi Brokers & Shareholders Pvt Lt…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

ITA 3867/MUM/2008[2001-2002]Status: DisposedITAT Mumbai29 Nov 2023AY 2001-2002

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…decisions wherein it has been held that the following decisions wherein it has been held that the additional ground of appeal can be raised if the facts additional ground of appeal can be raised if the facts are on record: • Jute Corporation Of India Limited 187 ITR 688 • Jute Corporation Of India Limited 187 ITR 688 (SC) • National Thermal Power Co. Limited Vs. CIT • National Thermal Power Co. Limited Vs. CIT 229 ITR 383 (SC) • Ahmedabad Electricity Co. Limited 199 ITR • Ahmedabad Electricity Co. Limited 199 ITR 351 (Bom) (FB) • Pruthvi Brokers & Shareholders Pvt Ltd (349 • Pruthvi Brokers & Shareholders Pvt Lt…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

ITA 4745/MUM/2007[2004-2005]Status: DisposedITAT Mumbai29 Nov 2023AY 2004-2005

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…decisions wherein it has been held that the following decisions wherein it has been held that the additional ground of appeal can be raised if the facts additional ground of appeal can be raised if the facts are on record: • Jute Corporation Of India Limited 187 ITR 688 • Jute Corporation Of India Limited 187 ITR 688 (SC) • National Thermal Power Co. Limited Vs. CIT • National Thermal Power Co. Limited Vs. CIT 229 ITR 383 (SC) • Ahmedabad Electricity Co. Limited 199 ITR • Ahmedabad Electricity Co. Limited 199 ITR 351 (Bom) (FB) • Pruthvi Brokers & Shareholders Pvt Ltd (349 • Pruthvi Brokers & Shareholders Pvt Lt…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

ITA 4744/MUM/2007[2003-2004]Status: DisposedITAT Mumbai29 Nov 2023AY 2003-2004

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…decisions wherein it has been held that the following decisions wherein it has been held that the additional ground of appeal can be raised if the facts additional ground of appeal can be raised if the facts are on record: • Jute Corporation Of India Limited 187 ITR 688 • Jute Corporation Of India Limited 187 ITR 688 (SC) • National Thermal Power Co. Limited Vs. CIT • National Thermal Power Co. Limited Vs. CIT 229 ITR 383 (SC) • Ahmedabad Electricity Co. Limited 199 ITR • Ahmedabad Electricity Co. Limited 199 ITR 351 (Bom) (FB) • Pruthvi Brokers & Shareholders Pvt Ltd (349 • Pruthvi Brokers & Shareholders Pvt Lt…

Nuclear Power Corporation of India Ltd, Mumbai vs. Addl. C.I.T, Range 3(2), Mumbai

ITA 4743/MUM/2007[2002-2003]Status: DisposedITAT Mumbai29 Nov 2023AY 2002-2003

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…decisions wherein it has been held that the following decisions wherein it has been held that the additional ground of appeal can be raised if the facts additional ground of appeal can be raised if the facts are on record: • Jute Corporation Of India Limited 187 ITR 688 • Jute Corporation Of India Limited 187 ITR 688 (SC) • National Thermal Power Co. Limited Vs. CIT • National Thermal Power Co. Limited Vs. CIT 229 ITR 383 (SC) • Ahmedabad Electricity Co. Limited 199 ITR • Ahmedabad Electricity Co. Limited 199 ITR 351 (Bom) (FB) • Pruthvi Brokers & Shareholders Pvt Ltd (349 • Pruthvi Brokers & Shareholders Pvt Lt…

The Dy CIT 3(2), Mumbai vs. M/S. Nuclear Power Corporation of India Ltd, Mumbai

ITA 4603/MUM/2007[2004-2005]Status: DisposedITAT Mumbai29 Nov 2023AY 2004-2005

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…decisions wherein it has been held that the following decisions wherein it has been held that the additional ground of appeal can be raised if the facts additional ground of appeal can be raised if the facts are on record: • Jute Corporation Of India Limited 187 ITR 688 • Jute Corporation Of India Limited 187 ITR 688 (SC) • National Thermal Power Co. Limited Vs. CIT • National Thermal Power Co. Limited Vs. CIT 229 ITR 383 (SC) • Ahmedabad Electricity Co. Limited 199 ITR • Ahmedabad Electricity Co. Limited 199 ITR 351 (Bom) (FB) • Pruthvi Brokers & Shareholders Pvt Ltd (349 • Pruthvi Brokers & Shareholders Pvt Lt…

Nuclear Power Corporation of India Ltd., Mumbai vs. ACIT Range 3(2), Mumbai

ITA 4413/MUM/2004[2000-01]Status: DisposedITAT Mumbai29 Nov 2023AY 2000-01

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…decisions wherein it has been held that the following decisions wherein it has been held that the additional ground of appeal can be raised if the facts additional ground of appeal can be raised if the facts are on record: • Jute Corporation Of India Limited 187 ITR 688 • Jute Corporation Of India Limited 187 ITR 688 (SC) • National Thermal Power Co. Limited Vs. CIT • National Thermal Power Co. Limited Vs. CIT 229 ITR 383 (SC) • Ahmedabad Electricity Co. Limited 199 ITR • Ahmedabad Electricity Co. Limited 199 ITR 351 (Bom) (FB) • Pruthvi Brokers & Shareholders Pvt Ltd (349 • Pruthvi Brokers & Shareholders Pvt Lt…

Nuclear Power Corporation of India Ltd., Mumbai vs. Addl.Commr.of Income Tax, Spl. RG.32, Mumbai

ITA 202/MUM/2004[98-99]Status: DisposedITAT Mumbai29 Nov 2023

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…decisions wherein it has been held that the following decisions wherein it has been held that the additional ground of appeal can be raised if the facts additional ground of appeal can be raised if the facts are on record: • Jute Corporation Of India Limited 187 ITR 688 • Jute Corporation Of India Limited 187 ITR 688 (SC) • National Thermal Power Co. Limited Vs. CIT • National Thermal Power Co. Limited Vs. CIT 229 ITR 383 (SC) • Ahmedabad Electricity Co. Limited 199 ITR • Ahmedabad Electricity Co. Limited 199 ITR 351 (Bom) (FB) • Pruthvi Brokers & Shareholders Pvt Ltd (349 • Pruthvi Brokers & Shareholders Pvt Lt…

Nuclear Power Corporation of India Ltd., Mumbai vs. ACIT(OSD) Range 3(2), Mumbai

ITA 114/MUM/2004[1999-2000]Status: DisposedITAT Mumbai29 Nov 2023AY 1999-2000

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…decisions wherein it has been held that the following decisions wherein it has been held that the additional ground of appeal can be raised if the facts additional ground of appeal can be raised if the facts are on record: • Jute Corporation Of India Limited 187 ITR 688 • Jute Corporation Of India Limited 187 ITR 688 (SC) • National Thermal Power Co. Limited Vs. CIT • National Thermal Power Co. Limited Vs. CIT 229 ITR 383 (SC) • Ahmedabad Electricity Co. Limited 199 ITR • Ahmedabad Electricity Co. Limited 199 ITR 351 (Bom) (FB) • Pruthvi Brokers & Shareholders Pvt Ltd (349 • Pruthvi Brokers & Shareholders Pvt Lt…

Deputy Commissioner of Income-Tax, Central Circle, Ballari vs. Shri. Sripal Devichand Jain, Kalaburagi

In the result, the appeal by the revenue is dismissed and CO by the assessee is partly allowed

ITA 73/BANG/2023[2021-2022]Status: DisposedITAT Bangalore28 Nov 2023AY 2021-2022

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2021-22

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Nischal B., Addl.CIT(DR)(ITAT), Bengaluru
Section 69A

…the CIT(A) can do what AO can do and also what the AO failed to do. The appellant places reliance on the decision of the Hon’ble Supreme Court in the case of CIT v. Kanpur Coal Syndicate (1964) 53 ITR 225 (SC) and Jute Corporation of India Ltd. v. CIT (1991) 187 ITR 688 (SC). z) Without prejudice, the assessee submits that the revenue has not brought anything on record to state that the estimation of the sales done by the CIT(A) is not sustainable. aa) In view of the above, the assessee submits that the question of the evidence produced before the learned CIT(A) being termed as additional evidence does not arise…

Van Ooord India Pvt. Ltd, Mumbai vs. ACIT Cir 5(3) (2), Mumbai

In the result, appeal of the assessee is dismissed

ITA 1686/MUM/2021[2015-16]Status: DisposedITAT Mumbai09 Nov 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2015-16 Van Oord India Pvt Ltd Acit Circle 5(3)(2) 201, 2Nd Floor, Central Aaykar Bhavan, Mk Road, Vs. Plaza, 166 Cst Road, Mumbai- 400020 Kalina, Mumbai- 400098

For Appellant: Shri. Divesh ChawlaFor Respondent: Shri. Ajay Kumar Sharma & Anil Sant
Section 250

…National Thermal Power Co. Ltd. v CIT, the cases of 'National Thermal Power Co. Ltd. v CIT, 229 ITR 383 (SC) and 'Jute Corporation of India Ltd. 229 ITR 383 (SC) and 'Jute Corporation of India Ltd. 229 ITR 383 (SC) and 'Jute Corporation of India Ltd. Vs. CIT, 187 ITR 688 (SC), and the Full Bench Vs. CIT, 187 ITR 688 (SC), and the Full Bench Vs. CIT, 187 ITR 688 (SC), and the Full Bench decision of the Hon'ble Bombay High Court in the decision of the Hon'ble Bombay High Court in the decision of the Hon'ble Bombay High Court in the case of 'Ahmeda case of 'Ahmedabad Electricity Co Ltd. Vs. CIT, 199 bad Electricity…

ACIT, Central Circle-2(3), Hyderabad vs. Skill Promoters, Hyderabad

ITA 688/HYD/2022[2016-17]Status: DisposedITAT Hyderabad31 Oct 2023AY 2016-17

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

…ITA Nos 628 and others Skill Promoters & Skill Promoters (P) Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri K. Narasimha Chary, Judicial Member Appeal in ITA No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, ACIT, Central Circle 2014-15 Hyderabad 2(3) Hyderabad PAN:AAYFS9165Q 686/Hyd/2022 ACIT, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad PAN:AAYFS9165Q 629/Hyd/2022 -do- -do- 2015-16 687/Hyd/2022 -do- -do- 2015-16 630/Hyd/2022 -do- -do- 2016-17 677/Hyd/2022 ACIT, Central Circle Skil…

ACIT, Central Circle-2(3), Hyderabad vs. Skill Promoters, Hyderabad

ITA 687/HYD/2022[2015-16]Status: DisposedITAT Hyderabad31 Oct 2023AY 2015-16

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

…ITA Nos 628 and others Skill Promoters & Skill Promoters (P) Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri K. Narasimha Chary, Judicial Member Appeal in ITA No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, ACIT, Central Circle 2014-15 Hyderabad 2(3) Hyderabad PAN:AAYFS9165Q 686/Hyd/2022 ACIT, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad PAN:AAYFS9165Q 629/Hyd/2022 -do- -do- 2015-16 687/Hyd/2022 -do- -do- 2015-16 630/Hyd/2022 -do- -do- 2016-17 677/Hyd/2022 ACIT, Central Circle Skil…