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

Phool Chand, Jaipur vs. ITO, Ward-6(4), Jaipur

In the result the appeal of the assessee is partly allowed

ITA 513/JPR/2023[2009-10]Status: DisposedITAT Jaipur19 Oct 2023AY 2009-10

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Smt. Monisha Chaudhary (Addl. CIT)
Section 133(6)Section 139Section 142(1)Section 147Section 148Section 54

…viso to sec. 112(1) not made in the return could be accepted by CIT(A). Assessee is entitled to raise the legal issue before the first appellate authority, which possessed co-terminus powers similar to the AO. Jute Corporation of India Limited Vs. CIT (1991) 187 ITR 688 (SC) The taxpayer is entitled to raise additional ground not merely in terms of legal submissions, but also additional claims not made in the return filed by it. M/s Rajasthan State Seeds and Organic Production Certification Agency Vs. DCIT ITA No.741/JP/2013 In this case the ITAT Jaipur Bench held that the assessee society is registered u/s 12A…

Assistant Commissioner of Income Tax, Circle-1, Cuddallore vs. M/S Villupuram District Central Cooperative Bank Ltd., Villupuram

In the result, the appeal filed by the Revenue in ITA

ITA 981/CHNY/2020[2008-09]Status: DisposedITAT Chennai18 Oct 2023AY 2008-09

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

…tatute, Thereafter, the assessee was given opportunity of being heard by issue of notice. Detailed reason for enhancement was incorporated in the notice itself. It is a settled position of law that the power of CIT(A) is co-terminus with that of the AO[(l991) 187 ITR 688 (SC) (Jute Corporation of India vs CIT). Enhancement can be made on any issue which was touched upon by the AO in the assessment order. The CIT(A) cannot go beyond the assessment record and impose a new source of income for enhancement. But as long as an item of income or let us say, deduction is touched upon by the AO, the CIT(A) can step into t…

The Villupuram District Central Cooperative Bank Ltd., Villupuram vs. ACIT, Circle-I, Cuddalore

In the result, the appeal filed by the Revenue in ITA

ITA 858/CHNY/2020[2009-10]Status: DisposedITAT Chennai18 Oct 2023AY 2009-10

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

…tatute, Thereafter, the assessee was given opportunity of being heard by issue of notice. Detailed reason for enhancement was incorporated in the notice itself. It is a settled position of law that the power of CIT(A) is co-terminus with that of the AO[(l991) 187 ITR 688 (SC) (Jute Corporation of India vs CIT). Enhancement can be made on any issue which was touched upon by the AO in the assessment order. The CIT(A) cannot go beyond the assessment record and impose a new source of income for enhancement. But as long as an item of income or let us say, deduction is touched upon by the AO, the CIT(A) can step into t…

The Villupuram District Central Cooperative Bank Ltd., Villupuram vs. ACIT, Circle-II, Cuddalore

In the result, the appeal filed by the Revenue in ITA

ITA 857/CHNY/2020[2008-09]Status: DisposedITAT Chennai18 Oct 2023AY 2008-09

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

…tatute, Thereafter, the assessee was given opportunity of being heard by issue of notice. Detailed reason for enhancement was incorporated in the notice itself. It is a settled position of law that the power of CIT(A) is co-terminus with that of the AO[(l991) 187 ITR 688 (SC) (Jute Corporation of India vs CIT). Enhancement can be made on any issue which was touched upon by the AO in the assessment order. The CIT(A) cannot go beyond the assessment record and impose a new source of income for enhancement. But as long as an item of income or let us say, deduction is touched upon by the AO, the CIT(A) can step into t…

The Villupuram District Central Cooperative Bank Ltd., Villupuram vs. DCIT, Villupuram Circle, Villupruam

In the result, the appeal filed by the Revenue in ITA

ITA 856/CHNY/2020[202-13]Status: DisposedITAT Chennai18 Oct 2023

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

…tatute, Thereafter, the assessee was given opportunity of being heard by issue of notice. Detailed reason for enhancement was incorporated in the notice itself. It is a settled position of law that the power of CIT(A) is co-terminus with that of the AO[(l991) 187 ITR 688 (SC) (Jute Corporation of India vs CIT). Enhancement can be made on any issue which was touched upon by the AO in the assessment order. The CIT(A) cannot go beyond the assessment record and impose a new source of income for enhancement. But as long as an item of income or let us say, deduction is touched upon by the AO, the CIT(A) can step into t…

The Villupuram District Central Cooperative Bank Ltd., Villupuram vs. DCIT, Villupuram Circle, Villupuram

In the result, the appeal filed by the Revenue in ITA

ITA 855/CHNY/2020[2011-12]Status: DisposedITAT Chennai18 Oct 2023AY 2011-12

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

…tatute, Thereafter, the assessee was given opportunity of being heard by issue of notice. Detailed reason for enhancement was incorporated in the notice itself. It is a settled position of law that the power of CIT(A) is co-terminus with that of the AO[(l991) 187 ITR 688 (SC) (Jute Corporation of India vs CIT). Enhancement can be made on any issue which was touched upon by the AO in the assessment order. The CIT(A) cannot go beyond the assessment record and impose a new source of income for enhancement. But as long as an item of income or let us say, deduction is touched upon by the AO, the CIT(A) can step into t…

The Villupuram District Central Coopertative Bank Ltd., Villupuram vs. DCIT, Villupuram Circle, Villupuram

In the result, the appeal filed by the Revenue in ITA

ITA 854/CHNY/2020[2010-11]Status: DisposedITAT Chennai18 Oct 2023AY 2010-11

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

…tatute, Thereafter, the assessee was given opportunity of being heard by issue of notice. Detailed reason for enhancement was incorporated in the notice itself. It is a settled position of law that the power of CIT(A) is co-terminus with that of the AO[(l991) 187 ITR 688 (SC) (Jute Corporation of India vs CIT). Enhancement can be made on any issue which was touched upon by the AO in the assessment order. The CIT(A) cannot go beyond the assessment record and impose a new source of income for enhancement. But as long as an item of income or let us say, deduction is touched upon by the AO, the CIT(A) can step into t…

The Cuddalore District Central Co-Op Bank Ltd., Cuddalore vs. DCIT Cuddalore Circle, Cuddalore

In the result, the appeal filed by the Revenue in ITA

ITA 2645/CHNY/2019[2016-17]Status: DisposedITAT Chennai18 Oct 2023AY 2016-17

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

…tatute, Thereafter, the assessee was given opportunity of being heard by issue of notice. Detailed reason for enhancement was incorporated in the notice itself. It is a settled position of law that the power of CIT(A) is co-terminus with that of the AO[(l991) 187 ITR 688 (SC) (Jute Corporation of India vs CIT). Enhancement can be made on any issue which was touched upon by the AO in the assessment order. The CIT(A) cannot go beyond the assessment record and impose a new source of income for enhancement. But as long as an item of income or let us say, deduction is touched upon by the AO, the CIT(A) can step into t…

I.T.O vs. M/S Kumar Construcltion

In the result, the appeal of the Revenue is partly allowed

ITA 10/PAT/2015[2009-10]Status: DisposedITAT Patna17 Oct 2023AY 2009-10

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 142(1)Section 143(2)Section 271(1)(b)Section 40A(3)

…judgment in the K. Sriniwas Naidu Vs. ACIT, of Hyderabad ITAT as discussed (supra). On the issue of power of the CIT(A) in appellate proceedings, following observations of the Supreme Court in the case of Jute Corporation of India Limited Vs. CIT reported in 187 ITR 688 is relevant; the Bombay High Court considered the question in detail in Narrondas Manordass v. CIT [1957] 31 ITR 909 and held that the AAC was empowered to correct the ITO not only with regard to a matter which had been raised by the assessee but also with regard to a matter which may have been considered by the ITO and determined in the course o…

Shark Packaging (India) Private Limited, Delhi vs. ITO, Ward-23(1), New Delhi

In the result, the appeal of the assessee for AY 2012-13 is partly allowed only on ground no

ITA 2163/DEL/2022[2008-09]Status: DisposedITAT Delhi17 Oct 2023AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Mayank Patawari, AdvFor Respondent: Shri Anuj Garg, Addl. CIT
Section 147Section 148Section 253Section 46ASection 68Section 69C

…s of material already available on record. The ld. Counsel thus submits that in view of judgment of Hon’ble Supreme Court of India in the case of National Thermal Power Company Ltd. vs. CIT 229 ITR 383 (SC) and in the case of Jute Corporation of India vs. CIT 187 ITR 688 (SC) additional ground may kindly be admitted for adjudication for AY 2008-09. Replying to the above, the ld. Senior DR opposed to the admission of additional ground and submitted that the assessee cannot be allowed to raise legal plea at this belated stage before the Tribunal to challenge the validity of assumption of jurisdiction to initiate re…

Shark Packaging (India) Pvt Ltd, New Delhi vs. ITO Ward - 23(1), New Delhi

In the result, the appeal of the assessee for AY 2012-13 is partly allowed only on ground no

ITA 8310/DEL/2019[2012-13]Status: DisposedITAT Delhi17 Oct 2023AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Mayank Patawari, AdvFor Respondent: Shri Anuj Garg, Addl. CIT
Section 147Section 148Section 253Section 46ASection 68Section 69C

…s of material already available on record. The ld. Counsel thus submits that in view of judgment of Hon’ble Supreme Court of India in the case of National Thermal Power Company Ltd. vs. CIT 229 ITR 383 (SC) and in the case of Jute Corporation of India vs. CIT 187 ITR 688 (SC) additional ground may kindly be admitted for adjudication for AY 2008-09. Replying to the above, the ld. Senior DR opposed to the admission of additional ground and submitted that the assessee cannot be allowed to raise legal plea at this belated stage before the Tribunal to challenge the validity of assumption of jurisdiction to initiate re…

Shark Packaging (India) Pvt Ltd, New Delhi vs. ITO Ward - 23(1), New Delhi

In the result, the appeal of the assessee for AY 2012-13 is partly allowed only on ground no

ITA 8309/DEL/2019[2011-12]Status: DisposedITAT Delhi17 Oct 2023AY 2011-12

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Mayank Patawari, AdvFor Respondent: Shri Anuj Garg, Addl. CIT
Section 147Section 148Section 253Section 46ASection 68Section 69C

…s of material already available on record. The ld. Counsel thus submits that in view of judgment of Hon’ble Supreme Court of India in the case of National Thermal Power Company Ltd. vs. CIT 229 ITR 383 (SC) and in the case of Jute Corporation of India vs. CIT 187 ITR 688 (SC) additional ground may kindly be admitted for adjudication for AY 2008-09. Replying to the above, the ld. Senior DR opposed to the admission of additional ground and submitted that the assessee cannot be allowed to raise legal plea at this belated stage before the Tribunal to challenge the validity of assumption of jurisdiction to initiate re…

Sara International Pvt.Ltd, New Delhi vs. Add. CIT, Range-22, New Delhi

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

ITA 3307/DEL/2019[2014-15]Status: DisposedITAT Delhi13 Oct 2023AY 2014-15

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

Section 143(3)Section 14A

…ee why the Tribunal should be prevented from considering questions of law arising in assessment proceedings although not raised earlier." 7. Reference was also made to an earlier decision of the Supreme Court in Jute Corporation of India Ltd. Vs. CIT, [1991] 187 ITR 688 (SC), wherein it has been held as under:- "An appellate authority has all the powers which the original authority may have in deciding the question before it subject to the restrictions or limitations, if any, prescribed by the statutory provisions. In the absence of any statutory provision, the appellate authority is vested with all the plenary…

JCIT, Circle-22(1), New Delhi vs. Sara International Pvt.Ltd, New Delhi

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

ITA 1974/DEL/2019[2014-15]Status: DisposedITAT Delhi13 Oct 2023AY 2014-15

Bench: SHRI M. BALAGANESH (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

Section 143(3)Section 14A

…ee why the Tribunal should be prevented from considering questions of law arising in assessment proceedings although not raised earlier." 7. Reference was also made to an earlier decision of the Supreme Court in Jute Corporation of India Ltd. Vs. CIT, [1991] 187 ITR 688 (SC), wherein it has been held as under:- "An appellate authority has all the powers which the original authority may have in deciding the question before it subject to the restrictions or limitations, if any, prescribed by the statutory provisions. In the absence of any statutory provision, the appellate authority is vested with all the plenary…

Sai Teja Constructions, Hyderabad vs. DCIT, Circle-8(1), Hyderabad

In the result, all the three appeals filed by the assessee are dismissed

ITA 652/HYD/2017[2012-13]Status: DisposedITAT Hyderabad11 Oct 2023AY 2012-13

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri KPRR Murthy, CIT(DR)
Section 147Section 148Section 151(2)Section 45(3)Section 48

…and all material facts necessary for adjudication of the issue are already available on record, therefore, following the decisions of the Hon'ble Supreme Court in the case of NTPC Ltd reported in (1997)229 ITR 383 and Jute Corporation of India Ltd reported in 187 ITR 688, the additional ground raised by the assessee is admitted. 10. Grounds of appeal No.1 & 4 being general in nature are dismissed. 11. The learned Counsel for the assessee did not make any argument on ground of appeal No.2. Even in the written synopsis Page 6 of 18 ITA Nos 651 877 and 652 of 2017 Sai Teja Constructions Ltd Hyderabad also there…

Sai Teja Constructions, Hyderabad vs. DCIT, Circle-8(1), Hyderabad

In the result, all the three appeals filed by the assessee are dismissed

ITA 651/HYD/2017[2008-09]Status: DisposedITAT Hyderabad11 Oct 2023AY 2008-09

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri KPRR Murthy, CIT(DR)
Section 147Section 148Section 151(2)Section 45(3)Section 48

…and all material facts necessary for adjudication of the issue are already available on record, therefore, following the decisions of the Hon'ble Supreme Court in the case of NTPC Ltd reported in (1997)229 ITR 383 and Jute Corporation of India Ltd reported in 187 ITR 688, the additional ground raised by the assessee is admitted. 10. Grounds of appeal No.1 & 4 being general in nature are dismissed. 11. The learned Counsel for the assessee did not make any argument on ground of appeal No.2. Even in the written synopsis Page 6 of 18 ITA Nos 651 877 and 652 of 2017 Sai Teja Constructions Ltd Hyderabad also there…

Sai Teja Constructions, Hyd, Hyderabad vs. DCIT, Circle 8(1), Hyderabad

In the result, all the three appeals filed by the assessee are dismissed

ITA 877/HYD/2016[2010-11]Status: DisposedITAT Hyderabad11 Oct 2023AY 2010-11

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri KPRR Murthy, CIT(DR)
Section 147Section 148Section 151(2)Section 45(3)Section 48

…and all material facts necessary for adjudication of the issue are already available on record, therefore, following the decisions of the Hon'ble Supreme Court in the case of NTPC Ltd reported in (1997)229 ITR 383 and Jute Corporation of India Ltd reported in 187 ITR 688, the additional ground raised by the assessee is admitted. 10. Grounds of appeal No.1 & 4 being general in nature are dismissed. 11. The learned Counsel for the assessee did not make any argument on ground of appeal No.2. Even in the written synopsis Page 6 of 18 ITA Nos 651 877 and 652 of 2017 Sai Teja Constructions Ltd Hyderabad also there…

M/S. Itc Essentra Limited, Bangalore vs. Income Tax Officer, Ward- 3(1)(1), Bangalore

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

ITA 2581/BANG/2019[2016-17]Status: DisposedITAT Bangalore09 Oct 2023AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2016-17

For Appellant: Shri K.R Vasudevan, AdvocateFor Respondent: Shri Parithivel, JCIT (DR)
Section 37Section 40

…cating the same. Considering the submissions and respectfully following the decisions of Hon’ble Supreme Court in case of National Thermal Power Co. Ltd. Vs. CIT reported Page 5 of 9 in (1998) 229 ITR 383 and Jute Corporation of India Ltd. Vs. CIT reported in 187 ITR 688, the additional grounds raised by the assessee stands admitted. Accordingly, we admit the additional grounds raised by the assessee. 2. The brief facts of the case are as under: The assessee is a company, incorporated on 4 May 1993 under the Companies Act, 1956 and a joint venture between Goldflake Corporate Limited (a subsidiary of ITC Limited)…

Alpha National Trading Co., Kolkata vs. ACIT, Cir-29, Kolkata

In the result, appeal of the assessee is allowed

ITA 686/KOL/2023[2015-16]Status: DisposedITAT Kolkata27 Sept 2023AY 2015-16

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.686/Kol/2023 Assessment Year: 2015-16 Alpha National Trading Co….………………………………….…....Appellant C/O Sri Jitendra Kaushik, Advocate, 19D, Muktaram Babu Street, Kolkata- 700007. [Pan: Aatfa1401A] Vs. Acit, Circle-29, Kolkata………..................……........……...…..…..Respondent Appearances By: Shri Sunil Surana, Ar, Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : August 03, 2023 Date Of Pronouncing The Order : September 27, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 17.06.2023 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That On The Facts & Circumstances Of The Case, The Ld. Commissioner Of Income-Tax (Appeals) National Faceless Appeal Centre, Has Erred In Confirming Disallowance Of A Sum Of Rs. 29,30,046/- Out Of

Section 143(2)Section 143(3)Section 250

…essee has submitted that the additional ground taken by the assessee goes to the root of the matter and no fresh investigation of facts is required. He relying upon the judgment of the Hon’ble Supreme Court in the case of Jute Corporation of India reported in 187 ITR 688 and National Thermal Power Corporation reported in 229 ITR 383 has requested for admission of the additional ground. 4. Considering the above submissions of the ld. Counsel for the assessee, since the additional ground taken by the counsel is a legal ground, which goes to the root of the case, the same is admitted for adjudication. Since the leg…

DCIT, Circle-1(1)-Exemption, New Delhi vs. Hamdard Laboratories (India), New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1311/DEL/2022[2016-17]Status: DisposedITAT Delhi27 Sept 2023AY 2016-17

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2016-17

For Appellant: Shri R.M. Mehta, CAFor Respondent: Shri T James Singson, CIT, DR
Section 10Section 11Section 12ASection 13(2)Section 13(2)(b)Section 13(3)Section 143(3)Section 250

…as u/s 801B instead of Section108, this being technical mistake, should not come in way by disallowing otherwise allowable/eligible exemption." The Hon'ble Rajasthan High Court in para 13 of the order quoted from Jute Corporation of India Ltd. V/S CIT (1991) 187 ITR 688 (SC) as below:- "13 In the case of Jute Corporation of India Ltd. v. Commissioner of Income Tax: (1991) 187 ITR 688 (SC), while dealing with the powers of the Appellate Assistant Commissioner, the Supreme Court observed that "An appellate authority has all the powers which the original authority may have in deciding the question before it subject…