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 371,887 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 Circle 4(2), New Delhi vs. Crystal Crop Protection Limited, Delhi

Accordingly, we find no error in the order of Ld. CIT(A) which is hereby uphold. Accordingly, grounds of appeal No. 2 & 3 of the Revenue are dismissed

ITA 2330/DEL/2023[2018-19]Status: DisposedITAT Delhi09 Jan 2026AY 2018-19

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalita No.2330/Del/2023 (Assessment Year 2018-19) Dy. Cit, Crystal Crop Protection Circle-4(2), Delhi. Limited, Vs. B-95, Wazirpur, Industrial Area Delhi, Delhi-110052. Pan-Aabcj3574E (Appellant) (Respondent) C.O. No.159/Del/2023 Arising Out Of Ita No.2330/Del/2023 (Assessment Year 2018-19) Crystal Crop Protection Dy. Cit, Limited, Circle-4(2), Delhi. B-95, Wazirpur, Vs. Industrial Area Delhi, Delhi-110052. Pan-Aabcj3574E (Appellant) (Respondent) Assessee By Shri S.S. Nagar, Ca Department By Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 30.10.2025 Date Of Pronouncement 09.01.2026 C.O. No.159/Del/2023 Dcit Vs. Crystal Crop Protection Limited O R D E R Per Manish Agarwal, Am: The Captioned Two Appeals Are Filed By The Revenue & Cross Objection Is Filed By The Assessee For Following Assessment Years.

Section 1Section 143(3)Section 148Section 37(1)

…cisions of the Supreme Court in National Thermal Power Co. Ltd. v. Commissioner of Income-tax (1998) 229 ITR 383 (SC), Gedore Tools Pvt. Ltd. v. Commissioner of Income-tax (1999) 238 ITR 268, Jute Corporation of India Ltd. v. Commissioner of Income-tax (1991) 187 ITR 688 (SC) and held that the appellate forum could have entertained and decided the sald aspect. The decision in the case of Goetze (India) Ltd. (supra) is distinguishable. In the said case the assessee had filed the return of income for the Assessment Year 1995-96 on 30-11-1995. Thereafter, on 12-1-1998, the assessee wrote a letter to the Assessing Of…

Sunblaze Constructions Pvt. Ltd., Kolkata vs. I.T.O., Ward - 9(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1788/KOL/2025[2016-2017]Status: DisposedITAT Kolkata06 Jan 2026AY 2016-2017

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Ito, Ward 9(1) Sunblaze Constructions Pvt. Ltd. 164/1, Maniktala Main Road, Aaykar Bhawan, P-7, Kankurgachi, S.O. Kolkata- Chowringhee Square, Kolkata- Vs. 700054, West Bengal 700069, West Bengal (Appellant) (Respondent) Pan No. Aascs7903D Assessee By : Shri S.K. Tulsiyan & Ms. Puja Somani, Ars Revenue By : Shri S.B. Chakraborthy, Dr Date Of Hearing: 17.11.2025 Date Of Pronouncement: 06.01.2026

For Appellant: Shri S.K. Tulsiyan &For Respondent: Shri S.B. Chakraborthy, DR
Section 148Section 148A

…e before any appellate authority for the first time even when the same has not been raised before the lower authorities. The case of the assessee is squarely covered by the decisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688 , ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication. 4. The facts in brief are that the AO issued notice u/s 148 of the Act on 29.06.2021, for the impugne…

Pooja Prabhakar, Chennai vs. Income Tax Officer, Non Corporate Ward 15(1), Chennai

In the result, all the three appeals of the assessee for the A

ITA 3047/CHNY/2025[2016-17]Status: DisposedITAT Chennai01 Jan 2026AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Mr. R. Venkataraman, FCA &For Respondent: Shri. ARV Sreenivasan, CIT
Section 144Section 147Section 148Section 148ASection 201Section 69A

…bunal’s jurisdiction is not confined merely to the issues dealt with by the lower authorities but extends to all questions of law bearing on the correctness of the assessment. 22. Similarly, the Hon’ble Supreme Court in Jute Corporation of India Ltd. v. CIT (187 ITR 688) recognized the right of an assessee to raise additional legal grounds at the appellate stage, observing that the appellate authorities are vested with wide powers to do substantial justice by determining the correct tax liability in accordance with law. 23. In the present case, the ground pressed before us relate to fundamental legal issues whi…

Jm Financial Foundation, Mumbai vs. ITO (Exemption)-Ward-1(4), Mumbai

In the result, appeal filed by assessee stands at for statistical purposes

ITA 6558/MUM/2025[2018-19]Status: DisposedITAT Mumbai29 Dec 2025AY 2018-19

Bench: Smt. Beena Pillai () & Shri Makarand Vasant Mahadeokar ()

Section 11Section 11(2)Section 147Section 148Section 151A

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) & SHRI MAKARAND VASANT MAHADEOKAR (ACCOUNTANT MEMBER) I.T.A. No. 6557 & 6558/Mum/2025 Assessment Year: 2017-18 & 2018-19 JM Financial Foundation Vs. Income Tax Officer 141, Maker Chambers III (Exem.), Ward -1(4), Nariman Point Mumbai Mumbai - 400021 [PAN: AAATJ2474M] (Appellant) (Respondent) Assessee by Dr. K Shivram, A/R Revenue by Ms. Kavitha Kashik, Sr. DR Date of Hearing 10.12.2025 Date of Pronouncement 29.12.2025 ORDER Per Bench: Present appeal filed by assessee arises out of order dated 15/08/2025 and 16/08…

Jm Financial Foundation, Mumbai vs. ITO (Exem) Ward 1(4), Mumbai

In the result, appeal filed by assessee stands at for statistical purposes

ITA 6557/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Dec 2025AY 2017-18

Bench: Smt. Beena Pillai () & Shri Makarand Vasant Mahadeokar ()

Section 11Section 11(2)Section 147Section 148Section 151A

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) & SHRI MAKARAND VASANT MAHADEOKAR (ACCOUNTANT MEMBER) I.T.A. No. 6557/Mum/2025 Assessment Year: 2017-18 JM Financial Foundation Vs. Income Tax Officer 141, Maker Chambers III (Exem.), Ward -1(4), Nariman Point Mumbai Mumbai - 400021 [PAN: AAATJ2474M] (Appellant) (Respondent) Assessee by Dr. K Shivram, A/R Revenue by Ms. Kavitha Kashik, Sr. DR Date of Hearing 10.12.2025 Date of Pronouncement 29.12.2025 ORDER Per Bench: Present appeal filed by assessee arises out of order dated 15/08/2025 and 16/08/2025 passed by N…

Dilip Kumar Show, Kolkata vs. ITO, Ward 30(6), Aayakar Bhawan Dakshin

Appeal of the assessee is allowed

ITA 2080/KOL/2025[2017-18]Status: DisposedITAT Kolkata23 Dec 2025AY 2017-18

Bench: any appellate authority for the first time even when the same has not been raised before the lower authorities. The case of the assessee is squarely covered by the decisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688, ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon'ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for a

Section 142(1)Section 143(2)Section 143(3)Section 250

…e before any appellate authority for the first time even when the same has not been raised before the lower authorities. The case of the assessee is squarely covered by the decisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688 , ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication. 4. We find that the assessee filed return of income on 30.10.2017 disclosing total income of Rs. 5,90…

Sukla Banerjee, Kolkata vs. ITO, Ward 22(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 1987/KOL/2025[2022-2023]Status: DisposedITAT Kolkata23 Dec 2025AY 2022-2023

Bench: SHRI RAJESH KUMAR (Accountant Member), SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

For Appellant: Shri Soumitra Choudhury, &For Respondent: ShriPradip Kumar Biswas, Sr.DR
Section 142ASection 143(2)Section 153(1)Section 69

…ue before any appellate authority for the first time even when the same has not been raised before the lower authorities. The case of the assessee is squarely coverd by the decisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688 , ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore we are inclined to admit the same for adjudication. 4. The issue raised in Ground No.1 is against the statutory notice issued for scrutiny as well as the o…

M/S. Swabhumi Vintrade Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 7(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 1839/KOL/2025[2017-2018]Status: DisposedITAT Kolkata23 Dec 2025AY 2017-2018

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita No.1839/Kol/2025 (निर्धारणवर्ा/Assessment Years :2017-2018) M/S Swabhumi Vintrade Pvt. Vs Dcit, Circle-7(1), Kolkata Ltd. 5Th Floor, Hmp House, 4 Fairlie Place, Kolkata, West Bengal-700001 Pan No. :Aancs 9035 P (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररतीकीओरसे /Assessee By : Shri Sunil Surana, Fca रधजस्वकीओरसे /Revenue By : Shri Sandip Sarkar, Jcit, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 09/12/2025 घोषणा की तारीख/Date Of Pronouncement : 23.12.2025 आदेश / O R D E R Per Rajesh Kumar, Am: This Is An Appeal Filed By The Assessee Against The Order Passed By The Ld. National Faceless Appeal Centre (Nfac), Delhi, Dated 28.07.2025For The Assessment Year2017-2018. 2. At The Time Of Hearing, The Assessee Raised Additional Ground Which Is Extracted Below: In This Connection It Is Submitted That The Addition Has Been Made Outside The Issues For Which The Case Was Selected For Limited Scrutiny Which Is Bad In Law & Therefore The Entire Addition Is Liable To Be Deleted. Therefore, The Assessee Is Filing Herewith An Additional Ground Which Goes To The Root Of The Issue & 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 Reported In 187 Itr Page 688 & National Thermal Power Corporation Reported In 229 Itr 383 The Additional Ground May Be Admitted. It Is Requested To Kindly Admit The Additional Grounds Which Are Enclosed Herewith.

For Appellant: Shri Sunil Surana, FCAFor Respondent: Shri Sandip Sarkar, JCIT, Sr.DR
Section 139(1)Section 143(2)Section 68

…ue before any appellate authority for the first time even when the same has not been raised before the lower authorities. The case of the assessee is squarely coverd by the decisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688 , ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon’ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication. 4. In regard to the additional ground, ld.AR submitted that the assessee has filed its return of incom…

St. Thomas Syro Malabar Catholic Church, Kolkata vs. CIT (Exemption), Kolkata

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

ITA 1567/KOL/2025[2023-2024]Status: DisposedITAT Kolkata23 Dec 2025AY 2023-2024

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri SK Tulsian, ARFor Respondent: Shri Sanat Kumar Raha, DR
Section 12ASection 12A(1)(ac)

…e before any appellate authority for the first time even when the same has not been raised before the lower authorities. The case of the assessee is squarely covered by the decisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688 ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon'ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication. 4. After hearing the rival contentions and perusing the materials available on record, we find that the…

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. National Faceless Appeal Centre, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 156/PUN/2025[2018-19]Status: DisposedITAT Pune22 Dec 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Vs. ACIT, Circle-6, Components Pvt. Ltd., Pune/ Office No.5, Mansara Apartments, ITO, Ward-6(1), Near LIC Building, Pune/ Shivajinagar, Pune 411016 NFAC, Delhi Maharashtra PAN : AAJCS8944F Appellant Respondent आयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and Assessment Years : 2018-19, 2019-20 and 2020-21 ACIT, Circle-5, Vs. Shriniwas Engineering Auto Pune Compo…

Shriniwas Engineering Auto Components Pvt. Ltd, Pune vs. National Faceless Appeal Centre, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 154/PUN/2025[2016-17]Status: DisposedITAT Pune22 Dec 2025AY 2016-17

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Vs. ACIT, Circle-6, Components Pvt. Ltd., Pune/ Office No.5, Mansara Apartments, ITO, Ward-6(1), Near LIC Building, Pune/ Shivajinagar, Pune 411016 NFAC, Delhi Maharashtra PAN : AAJCS8944F Appellant Respondent आयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and Assessment Years : 2018-19, 2019-20 and 2020-21 ACIT, Circle-5, Vs. Shriniwas Engineering Auto Pune Compo…

Shriniwas Engineering Auto Components Pvt. Ltd., Pune vs. ACIT, Circle-5, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 1423/PUN/2025[2019-20]Status: DisposedITAT Pune22 Dec 2025AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Vs. ACIT, Circle-6, Components Pvt. Ltd., Pune/ Office No.5, Mansara Apartments, ITO, Ward-6(1), Near LIC Building, Pune/ Shivajinagar, Pune 411016 NFAC, Delhi Maharashtra PAN : AAJCS8944F Appellant Respondent आयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and Assessment Years : 2018-19, 2019-20 and 2020-21 ACIT, Circle-5, Vs. Shriniwas Engineering Auto Pune Compo…

Dy. Commissioner of Income-Tax, Circle-5, Pune vs. Shriniwas Engineering Auto Components Pvt. Ltd., Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 114/PUN/2025[2020]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Vs. ACIT, Circle-6, Components Pvt. Ltd., Pune/ Office No.5, Mansara Apartments, ITO, Ward-6(1), Near LIC Building, Pune/ Shivajinagar, Pune 411016 NFAC, Delhi Maharashtra PAN : AAJCS8944F Appellant Respondent आयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and Assessment Years : 2018-19, 2019-20 and 2020-21 ACIT, Circle-5, Vs. Shriniwas Engineering Auto Pune Compo…

ACIT, Circle-5, Pune vs. Shriniwas Engineering Auto Components Private Limited, Pune

In the result, ITA Nos. 154 to 156/PUN/2025 filed by the assessee are partly allowed for statistical purposes, ITA

ITA 1844/PUN/2024[2019]Status: DisposedITAT Pune22 Dec 2025

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.154 To 156/Pun/2025 Assessment Years : 2016-17 To 2018-19

For Respondent: Shri Amit Bobde
Section 143(1)(a)Section 143(2)Section 2(24)(xviii)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Vs. ACIT, Circle-6, Components Pvt. Ltd., Pune/ Office No.5, Mansara Apartments, ITO, Ward-6(1), Near LIC Building, Pune/ Shivajinagar, Pune 411016 NFAC, Delhi Maharashtra PAN : AAJCS8944F Appellant Respondent आयकर अपील सं. / ITA Nos.1843, 1844/PUN/2024 and Assessment Years : 2018-19, 2019-20 and 2020-21 ACIT, Circle-5, Vs. Shriniwas Engineering Auto Pune Compo…

Tmeic Industrial Systems India Private Limited, Hyderabad vs. DCIT., Circle 2(1), Hyderabad

In the result, the appeal of the assessee is allowed in terms of our aforesaid observations

ITA 898/HYD/2024[2020-21]Status: DisposedITAT Hyderabad12 Dec 2025AY 2020-21

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.898/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2020-21) M/S. Tmeic Industrial Vs. Dy.Cit Systems India Private Limited Circle 2(1) Hyderabad Hyderabad Pan: Aadct5493J (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.As, K. C. Devdas, Kranthi Palivela & Mrudulatha राज" व "ारा/Revenue By: Smt. U. Mini Chandran, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 08/12/2025 घोषणा की तारीख/Pronouncement: 12/12/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: C.As, K. C. Devdas, KranthiFor Respondent: Smt. U. Mini Chandran, CIT (DR)
Section 143(3)Section 254

…Systems India P Ltd objections before the Tribunal. We fail to see why the Tribunal should be prevented from considering questions of law arising in assessment proceedings although not raised earlier. 6. In the case of Jute Corpn. of India Ltd. v. CIT [1991] 187 ITR 688, this Court, while dealing with the powers of the AAC, observed that 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 ve…

Western Up Tollway Limited, New Delhi vs. DCIT Circle -8(1), Hyderabad

In the result, all the appeals of the assessees are allowed in terms of our aforesaid observations

ITA 67/HYD/2022[2017-18]Status: DisposedITAT Hyderabad12 Dec 2025AY 2017-18

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Tp Nos.67/Hyd/2022 & 493/Hyd/2022 (िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19) M/S Western Up Tollway Vs. Deputy Commissioner Of Limited, New Delhi Income Tax, Circle 8(1) Pan:Aaacw6002B Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Tp No. 170/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2017-18) M/S Mahua Bharatpur Vs. Deputy Commissioner Of Expressways Ltd, Income Tax, Circle 5(1) Hyderabad Hyderabad Pan:Aaecm4426F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocates Ajay Vohra & Ananya Kapoor राज" व "ारा/Revenue By:: Smt. U. Mini Chandran, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 09/12/2025 घोषणा की तारीख/Pronouncement: 12/12/2025 आदेश/Order Per Bench: These Three Appeals Are Filed By M/S. Western Up Tollway Ltd (2) & Mahua Bharatpur Expressways Ltd (1) (“The Page 1 Of 38

For Appellant: Advocates Ajay Vohra & AnanyaFor Respondent: : Smt. U. Mini Chandran, CIT (DR)
Section 270ASection 92CSection 92C(3)

…n appeal/cross- objections before the Tribunal. We fail to see why the Tribunal should be prevented from considering questions of law arising in assessment proceedings although not raised earlier. 6. In the case of Jute Corporation of India Ltd. v. CIT [1991] 187 ITR 688, this Court, while dealing with the powers of the AAC, observed that 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 ve…

Western Up Tollway Limited, Noida vs. ACIT, Circle-8(1), Hyderabad

In the result, all the appeals of the assessees are allowed in terms of our aforesaid observations

ITA 493/HYD/2022[2018-19]Status: DisposedITAT Hyderabad12 Dec 2025AY 2018-19

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Tp Nos.67/Hyd/2022 & 493/Hyd/2022 (िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19) M/S Western Up Tollway Vs. Deputy Commissioner Of Limited, New Delhi Income Tax, Circle 8(1) Pan:Aaacw6002B Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Tp No. 170/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2017-18) M/S Mahua Bharatpur Vs. Deputy Commissioner Of Expressways Ltd, Income Tax, Circle 5(1) Hyderabad Hyderabad Pan:Aaecm4426F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocates Ajay Vohra & Ananya Kapoor राज" व "ारा/Revenue By:: Smt. U. Mini Chandran, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 09/12/2025 घोषणा की तारीख/Pronouncement: 12/12/2025 आदेश/Order Per Bench: These Three Appeals Are Filed By M/S. Western Up Tollway Ltd (2) & Mahua Bharatpur Expressways Ltd (1) (“The Page 1 Of 38

For Appellant: Advocates Ajay Vohra & AnanyaFor Respondent: : Smt. U. Mini Chandran, CIT (DR)
Section 270ASection 92CSection 92C(3)

…n appeal/cross- objections before the Tribunal. We fail to see why the Tribunal should be prevented from considering questions of law arising in assessment proceedings although not raised earlier. 6. In the case of Jute Corporation of India Ltd. v. CIT [1991] 187 ITR 688, this Court, while dealing with the powers of the AAC, observed that 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 ve…

Mahua Bharatpur Expressways Limited, Hyderabad vs. DCIT, Circle-5(1), Hyderabad

In the result, all the appeals of the assessees are allowed in terms of our aforesaid observations

ITA 170/HYD/2022[2017-18]Status: DisposedITAT Hyderabad12 Dec 2025AY 2017-18

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Tp Nos.67/Hyd/2022 & 493/Hyd/2022 (िनधा"रण वष"/Assessment Years: 2017-18 & 2018-19) M/S Western Up Tollway Vs. Deputy Commissioner Of Limited, New Delhi Income Tax, Circle 8(1) Pan:Aaacw6002B Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Tp No. 170/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2017-18) M/S Mahua Bharatpur Vs. Deputy Commissioner Of Expressways Ltd, Income Tax, Circle 5(1) Hyderabad Hyderabad Pan:Aaecm4426F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocates Ajay Vohra & Ananya Kapoor राज" व "ारा/Revenue By:: Smt. U. Mini Chandran, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 09/12/2025 घोषणा की तारीख/Pronouncement: 12/12/2025 आदेश/Order Per Bench: These Three Appeals Are Filed By M/S. Western Up Tollway Ltd (2) & Mahua Bharatpur Expressways Ltd (1) (“The Page 1 Of 38

For Appellant: Advocates Ajay Vohra & AnanyaFor Respondent: : Smt. U. Mini Chandran, CIT (DR)
Section 270ASection 92CSection 92C(3)

…n appeal/cross- objections before the Tribunal. We fail to see why the Tribunal should be prevented from considering questions of law arising in assessment proceedings although not raised earlier. 6. In the case of Jute Corporation of India Ltd. v. CIT [1991] 187 ITR 688, this Court, while dealing with the powers of the AAC, observed that 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 ve…

Tata Steel Limited (Successor of Angul Energy Limited), Delhi vs. Assistant Commissioner of Income-Tax, New Delhi

In the result, assessee’s appeal in ITA No

ITA 4171/DEL/2024[2020-21]Status: DisposedITAT Delhi12 Dec 2025AY 2020-21

Bench: Ms. Madhumita Roy & Smt. Renu Jauhriassessment Year: 2020-21

Section 143(3)Section 144C(13)Section 144C(5)Section 153(3)Section 270ASection 80Section 92BSection 92CSection 93C

…stantial justice the same is, in our view to be admitted, specially considering the judgments passed by the Hon’ble Apex Court in the case of NTPC v. CIT reported in 229 ITR 383 and the judgment in the matter of Jute Corporation of India v. CIT reported in 187 ITR 688. Hence, additional grounds raised by the assessee are admitted. 4 4. The facts borne out from the records indicate that the assessee, formerly known as Angul Energy Limited was incorporated on 14.09.2005, as a non- government company, involved in production, collection and distribution of electricity. For A.Y. 2020-21 the assessee filed its IT…

M/S. Urban Nirman LLP, Kolkata vs. ITO, Ward 12(1), Kolkta

In the result, the appeal of the assessee is allowed

ITA 1730/KOL/2025[2013-2014]Status: DisposedITAT Kolkata11 Dec 2025AY 2013-2014

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri Siddarth Jhajharia, ARFor Respondent: Shri S.B. Chakraborthy, DR
Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144Section 147Section 148

…ue before any appellate authority for the first time even when the same has not been raised before the lower authorities. The case of the assessee is squarely coverd by the decisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT in 187 ITR 688, ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon'ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication. 4. The facts in brief are that the assessee filed the original return of income on 29.09.2013, declari…