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.

How many judgments cite Jute Corporation of India Ltd. v. CIT?

1,372 judgments on BharatTax cite Jute Corporation of India Ltd. v. CIT (187 ITR 688), spanning 2008 to 2026.

Which sections of the Income Tax Act does Jute Corporation of India Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 147, Section 148, Section 153A, Section 132, Section 142(1).

Jute Corporation of India Ltd. v. CIT (187 ITR 688)

Harman Connected Services Corporation India Pvt Ltd, Bengaluru vs. Assistant Commissioner of Income Tax, Circle-3(1)(2), Bengaluru

In the result, the appeal filed by the assessee stands partly allowed

ITA 2824/BANG/2017[2013-14]Status: DisposedITAT Bangalore27 Jun 2023AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri T. Suryanarayana

Section 133(6)Section 143(3)Section 92C

…r adjudicating the same. 2.4 Considering the submissions and respectfully following the decisions of Hon’ble Supreme Court in case of National Thermal Power Co. Ltd. Vs. CIT reported in (1998) 229 ITR 383 and Jute Corporation of India Ltd. Vs. CIT reported in 187 ITR 688, we are admitting the additional grounds raised by the assessee. Accordingly, the additional ground raised by assessee vide application dated 13.03.2023 stands admitted. 3. Brief facts of the case are as under: 3.1 The assessee filed revised return of income on 30.11.2023 for the Assessment Year 2013-14 showing total income of Rs.91,89,06,080/-.…

Sri Dattatreya Sai Ashram Trust, Bhubaneswar vs. ITO Exemption, Bhubaneswar

In the result, appeal of the assessee is allowed

ITA 98/CTK/2023[2014-15]Status: DisposedITAT Cuttack26 Jun 2023AY 2014-15

For Appellant: Shri S.K.Sarangi, CAFor Respondent: Shri S.C.Mohanty, Sr. DR

Section 1Section 139Section 143(1)Section 251Section 251(1)(a)

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, ऱेखा सदस्य के समक्ष । (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.98/CTK/2023 (ननधाारण वषा / Assessment Year : 2014-2015) Sri Dattatreya Sai Ashram Trust, Vs ITO (Exemption), Bhubaneswar Plot No.4706/5845, Gajapati Nagar Sainik School Road, Bhubaneswar PAN No. :AAJTS 1630 D (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.K.Sarangi, CA राजस्व…

Mitsui Kinzoku Components India Private Limited, Rewari vs. DCIT, Circle, Rewari

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 1165/DEL/2022[2016-17]Status: DisposedITAT Delhi21 Jun 2023AY 2016-17

Bench: Sh. N. K. Billaiya & Sh. C.N. Prasadassessment Year: 2016-17 Mitsui Kinzoku Dcit Components India Pvt. Ltd. Vs Circle Plant No.242-243, Industrial Rewari Growth, Centre, Sector-3 Bawal, Rewari-123501 Pan No.Aaecm3062B (Appellant) (Respondent)

Section 115(0)Section 250Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. C.N. PRASAD, JUDICIAL MEMBER Assessment Year: 2016-17 Mitsui Kinzoku DCIT Components India Pvt. Ltd. Vs Circle Plant No.242-243, Industrial Rewari Growth, Centre, Sector-3 Bawal, Rewari-123501 PAN No.AAECM3062B (APPELLANT) (RESPONDENT) Appellant by Sh. Ajit Jain, CA Respondent by Sh. Sanjay Kumar, Sr. DR Date of hearing: 19/06/2023 Date of Pronouncement: 21/06/2023 ORDER PER N. K. BILLAIYA, AM: This appeal by the assessee is preferred against the order dated 25.03.2022 by NFAC, Delhi pertain…

Usv P. Ltd., Mumbai vs. Dy CIT-C-5(2), Mumbai

In the result, appeal filed by the assessee and appeal filed by the revenue are partly allowed

ITA 891/MUM/2021[2018-19]Status: DisposedITAT Mumbai20 Jun 2023AY 2018-19

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms. Kavitha Rajagopal, Hon’Blem/S. Usv Private Limited V. Dcit, Central Circle- 5(2) Arvind Vitthal Gandhi Chowk 1908, 19Th Floor Govandi (East), Mumbai- 400088 Air India Building Nariman Point, Mumbai- 400021 Pan: Aaacu1366N (Appellant) (Respondent) Dcit, Central Circle- 5(2) V. M/S. Usv Private Limited 1908, 19Th Floor Arvind Vitthal Gandhi Chowk Air India Building, Nariman Point Govandi (East), Mumbai- 400088 Mumbai- 400021 Pan: Aaacu1366N

Section 132Section 132(4)Section 143(3)Section 245CSection 35Section 37Section 37(1)

…laim made for the first time before it even if such claim was not made before the Assessing Officer or the first appellate authority. In support of the above proposition, we place reliance upon the following decisions: - Jute Corporation of India Ltd. v. CIT [187 ITR 688 (SC)] - CIT v. S. Nelliappan [66 ITR 722 (SC)] - National Thermal Power Co. Ltd. v. CIT [229 ITR 383 (SC)] Ahmedabad Electricity Co. Ltd. & Ors. v. CIT [199 ITR 351 (Bom)] - Ashok Vardhan Birla v, CWT [208 ITR 958 (Bom)] Inaroo Ltd. v. CIT [204 ITR 312 (Bom)] - CIT v. Govindram Bros. P. Ltd. [141 ITR 626 (Bom)] 59. Ld. DR objected for admission…

Carl Zeiss India (Bangalore) Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

In the result, the appeal filed by the assessee stands partly allowed as indicated hereinabove

ITA 192/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Jun 2023AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuit(Tp)A No. 192/Bang/2022 Assessment Year : 2017-18 M/S. Carl Zeiss India (Bangalore) Pvt. Ltd., The Deputy Plot No. 3, Jigani Link Road, Commissioner Of Bommasandra Industrial Income Tax, Area, Circle 2 (1)(1), Bengaluru – 560 099. Vs. Bengaluru. Pan: Aadcc6152H Appellant Respondent : Shri Nageshwar Rao, Assessee By Advocate Revenue By : Ms. Neera Malhotra, Cit-Dr Date Of Hearing : 12-04-2023 Date Of Pronouncement : 16-06-2023 Order Per Beena Pillaipresent Appeal Is Filed By The Assessee Against Assessment Order Dated 25.01.2022 Passed By Nfac, Delhi For A.Y. 2017-18 On Following Grounds Of Appeal: “Based On The Facts & Circumstances Of The Case & In Law, Carl Zeiss India (Bangalore) Private Limited (Hereinafter Referred To As "Carl Zeiss India" Or "The Appellant"), Respectfully Craves Leave To Prefer An Appeal Against The Order Passed By The Additional / Joint / Deputy / Assistant Commissioner Of Income Tax/ Income- Tax Officer, National Faceless Center, Delhi (Hereinafter Referred To As "Ld. Assessing Officer" Or The "Ld. Ao"), Dated 25 January 2022 For The Assessment Year ("Ay")

For Respondent: Shri Nageshwar Rao

Section 143(3)Section 144BSection 144C(13)Section 144C(5)

…dering the submissions and respectfully following the decisions of Hon’ble Supreme Court in case of National Thermal Page 7 IT(TP)A No. 192/Bang/2022 Power Co. Ltd. Vs. CIT reported in (1998) 229 ITR 383 and Jute Corporation of India Ltd. Vs. CIT reported in 187 ITR 688, we are admitting the additional grounds raised by the assessee. Accordingly, the additional grounds raised by assessee vide application dated 19.08.2022 and 17.02.2023 stands admitted. 3. The Ld.AR has also filed the following letter by way of email on the date of hearing wherein it submits that assessee seeks to argue only certain issues in the…

M/S. Practo Technologies Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Central Circle-1(3), Bangalore

In the result, the appeal by the assessee is allowed

ITA 154/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Jun 2023AY 2017-18

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: S/Shri Dhanesh Bafna & Ali Asgar Rampurawala, CAFor Respondent: Shri Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru

Section 143(3)Section 144C(13)Section 92D

…authorities and does not require any fresh enquiry. He relied on the following decisions and prayed for admission of additional grounds:- • CIT v. S Nelliappan, 66 ITR 722 (SC) • CIT v. Kanpur Coal Syndicate, 53 ITR 225 (SC) • Jute Corporation of India Ltd., 187 ITR 688 (SC) • Ahmedabad Electricity Co. Ltd. and Godavari Sugar Mills Ltd. v. CIT, 199 ITR 351 (Bom) • New India Industries Ltd., 207 ITR 1010 (Guj) • National Thermal Power Co. Ltd. v. CIT, 229 ITR 383 (SC) • Ashok Vardhan Birla v. CWT, 208 ITR 958 (Bom) • Controller of Estate Duty v. R. Brahadeeswaran, 163 ITR 680 (Mad) • Inaroo Ltd. v. CIT, 204 ITR 3…

DCIT 1(2)(1), Mumbai vs. M/S. Blue Dart Express Ltd., Mumbai

ITA 1370/MUM/2022[1370]Status: DisposedITAT Mumbai15 Jun 2023

Bench: Shri B R Baskaran & Shri Pavan Kumar Gadale

Section 10(34)Section 143(2)Section 250

…ted 11.04.1955.It was stated that appellant is entitled to additional claim not contained in the return of income To this effect, reliance was placed on following decision. (i)NTPC Ltd vs CIT (1998)2291TR 383(SC) (ii) Jute Corporation of India vs CIT [1991] 187 ITR 688(SC) 6 ITA . No. 1370,1371 & 1372/MUM/2022. M/s Blue Dart Express Limited .Mumbai (iii) CIT Vs.Pruthvi Brokers and Shareholders Pvt. Ltd (2012) 349 ITR 331 (Bombay). 6.2.1 On the merit it was argued that dividend is tax on shareholder Reliance was placed in decision in case of UOI VS. Tata Tea Ltd (2017) 398 ITR 260(SC). In this case the shareh…

Johnson &Johnson P.Ltd, Mumbai vs. The DCIT/ACIT/Jt/ITO/NFAC, Delhi

ITA 1740/MUM/2021[2016-17]Status: DisposedITAT Mumbai13 Jun 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm

For Appellant: Shri M.P. Lohia, ARFor Respondent: Ms. Vranda U. Matkari, DR

Section 115JSection 143(3)Section 144CSection 144C(13)Section 153Section 92CSection 93C

…08. The learned Authorized Representative reiterated the application for admission of additional grounds relying on the decision of the Hon'ble Supreme Court in case of National Thermal Company Limited Vs. CIT 229 ITR 383 and Jute Corporation of India Ltd. in 187 ITR 688. Further, decision of the Hon'ble Bombay High Court in case of Ahmedabad Electricity Co. Ltd in 199 ITR 351. ITA No.1740/MUM/2021, 2779, 3015/MUM/2016, CO 33/MUM/2017 Johnson & Johnson Private Ltd A.Y. 2011-12, 2016-17 09. The learned Departmental Representative vehemently objected the same, stating that these additional grounds were never raise…

ACIT (Ltu)-1, Mumbai vs. Johnson & Johnson Pvt. Ltd.(Frmerly Known As Johnson & Johnson Ltd.), Mumbai

ITA 3015/MUM/2016[2011-12]Status: DisposedITAT Mumbai13 Jun 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm

For Appellant: Shri M.P. Lohia, ARFor Respondent: Ms. Vranda U. Matkari, DR

Section 115JSection 143(3)Section 144CSection 144C(13)Section 153Section 92CSection 93C

…08. The learned Authorized Representative reiterated the application for admission of additional grounds relying on the decision of the Hon'ble Supreme Court in case of National Thermal Company Limited Vs. CIT 229 ITR 383 and Jute Corporation of India Ltd. in 187 ITR 688. Further, decision of the Hon'ble Bombay High Court in case of Ahmedabad Electricity Co. Ltd in 199 ITR 351. ITA No.1740/MUM/2021, 2779, 3015/MUM/2016, CO 33/MUM/2017 Johnson & Johnson Private Ltd A.Y. 2011-12, 2016-17 09. The learned Departmental Representative vehemently objected the same, stating that these additional grounds were never raise…

Johnson & Johnson Pvt. Ltd., Mumbai vs. ACIT - Ltu-1, Mumbai

ITA 2779/MUM/2016[2011-12]Status: DisposedITAT Mumbai13 Jun 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm

For Appellant: Shri M.P. Lohia, ARFor Respondent: Ms. Vranda U. Matkari, DR

Section 115JSection 143(3)Section 144CSection 144C(13)Section 153Section 92CSection 93C

…08. The learned Authorized Representative reiterated the application for admission of additional grounds relying on the decision of the Hon'ble Supreme Court in case of National Thermal Company Limited Vs. CIT 229 ITR 383 and Jute Corporation of India Ltd. in 187 ITR 688. Further, decision of the Hon'ble Bombay High Court in case of Ahmedabad Electricity Co. Ltd in 199 ITR 351. ITA No.1740/MUM/2021, 2779, 3015/MUM/2016, CO 33/MUM/2017 Johnson & Johnson Private Ltd A.Y. 2011-12, 2016-17 09. The learned Departmental Representative vehemently objected the same, stating that these additional grounds were never raise…

Rain Cements Limited, Hyd, Hyderabad vs. DCIT, Circle-3(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 864/HYD/2017[2008-09]Status: DisposedITAT Hyderabad31 May 2023AY 2008-09

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2008-09 M/S. Rain Cements Ltd Vs. Dy. Commissioner Of (Formerly Known As Rain Income Tax, Circle 3 (1) Cii Carbon (India) Ltd Hyderabad Hyderabad Pan:Aabcr8858F (Appellant) (Respondent) Assessee By: Advocate Prathishta Singh & Advocate Deepak Chopra Revenue By: Dr.Rajendra Kumar, Cit-Dr Date Of Hearing: 20/03/2023 Date Of Pronouncement: 31/05/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Final Assessment Order Dated 24.03.2017 Passed U/S 143(3) R.W.S. 144C(5) R.W.S. 260 Of The I.T. Act For The A.Y 2008-09. 2. This Appeal Was Earlier Decided By The Tribunal Vide Order Dated 18.10.2019. Subsequently Vide Ma No.15/Hyd/2020, Dated 23.3.2021, The Tribunal Recalled The Entire Order For Fresh Adjudication. Therefore, This Is A Recalled Matter.

For Appellant: Advocate Prathishta Singh &For Respondent: Dr.Rajendra Kumar, CIT-DR

Section 10BSection 115JSection 143(2)Section 143(3)Section 147Section 148Section 92C

…to add, alter, delete or modify all or any of the grounds of appeal.” 9. The learned Counsel for the assessee 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 submitted that the grounds raised earlier in respect of re-assessment proceedings are general in nature and after discussion with the Counsel, the assessee filed specific grounds with respect to the re-assessment proceedings for the sake of clarity. He submitted that since all the material facts are already available on record, therefore, these a…