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 372,241 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

M/S Stewart Holl (India) Ltd., Kolkata vs. Asstt.Director of Income Tax, CPC, Bangalore

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

ITA 362/KOL/2021[2019-20]Status: DisposedITAT Kolkata19 May 2023AY 2019-20

Bench: Shri Sanjay Garg & Shri Rajesh Kumar

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

…e as all the facts are available on record, and, therefore, we are inclined to admit the additional ground, which is in accordance with the ratio laid down by the Hon’ble Apex Court in the case of Jute Corporation of India Limited –vs.- CIT reported in (1991) 187 ITR 668 (SC) and National Thermal Power Company Limited –vs.- CIT reported in (1998) 229 ITR 383 (SC). We have perused the Rule 8(1) of the Income Tax Rules, 1962, which deals with the manner of computing the income from cultivation and manufacturing of tea. Sub-Rule (1) provides that “where the income derived from the sale of tea grown and manufactured…

Wsp Engineering Services Ltd., Noida vs. DCIT, Gurgaon

In the result, the appeal filed by the Appellant is allowed for statistical purposes

ITA 1760/DEL/2016[2010-11]Status: DisposedITAT Delhi03 May 2023AY 2010-11

Bench: Shri Anil Chaturvedi, Am & Shri N. K. Choudhry, Jm आयकरअपीलसं./ I.T.A. No. 1760/Del/2016 (ननधधारणवर्ा / Assessment Year: 2010-11)

For Appellant: Shri Arun Chhabra & Ms. SuchitraFor Respondent: Shri Jitender Chand, Ld. DR
Section 143(1)Section 143(3)Section 250

…al ground appended herewith does not require examination of any fresh evidence/facts and therefore, in view of the judgment passed by the Hon’ble Apex Court in the 6 I.T.A. No. 1760/Del/2016 WSP Engineering Services Ltd case of Jute Corporation of India Ltd. (187 ITR 688) (SC) and National Thermal Power Company Ltd. (1998) 229 ITR 383 (SC), the same may be admitted for adjudication and for substantial justice, be remanded to either of the authorities below for decision. 7. On the other contrary, the Ld. DR refuted the claim of the Appellant. 8. We have given thoughtful consideration to the peculiar facts and ci…

Addl.CIT, Special Range-4, New Delhi vs. Idemitsu Lube India P.Ltd, New Delhi

In the result, Cross objection of assessee is allowed for statistical purposes

ITA 7256/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Apr 2023AY 2013-14

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita Nos. 7255 & 7256/Del/2018 (Assessment Years : 2012-13 & 2013-14) Acit Vs. Idemitsu Lube India P. Ltd. Special Range -4, 603, 6Th Floor, Erose New Delhi Corporate Tower, Nehru Place, New Delhi-110 019 Pan No. Aabci 5684 A (Appellant) (Respondent) & Co Nos. 36 & 35/Del/2019 (Arising Out Of Ita Nos.7255 & 7256/Del/2018) (Assessment Years : 2012-13 & 2013-14) Idemitsu Lube India P. Ltd. Vs. Acit 603, 6Th Floor, Erose Special Range -4, Corporate Tower, Nehru New Delhi Place, New Delhi-110 019 Pan No. Aabci 5684 A (Appellant) (Respondent)

Section 115JSection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos. 7255 & 7256/Del/2018 (Assessment Years : 2012-13 & 2013-14) ACIT Vs. Idemitsu Lube India P. Ltd. Special Range -4, 603, 6th Floor, Erose New Delhi Corporate Tower, Nehru Place, New Delhi-110 019 PAN No. AABCI 5684 A (APPELLANT) (RESPONDENT) And CO Nos. 36 & 35/Del/2019 (Arising out of ITA Nos.7255 & 7256/Del/2018) (Assessment Years : 2012-13 & 2013-14) Idemitsu Lube India P. Ltd. Vs. ACIT 603, 6th Floor, Erose Special Range -4, Corporate Tower, Nehru N…

Addl.CIT, Special Range-4, New Delhi vs. Idemitsu Lube India P.Ltd, New Delhi

In the result, Cross objection of assessee is allowed for statistical purposes

ITA 7255/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Apr 2023AY 2012-13

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita Nos. 7255 & 7256/Del/2018 (Assessment Years : 2012-13 & 2013-14) Acit Vs. Idemitsu Lube India P. Ltd. Special Range -4, 603, 6Th Floor, Erose New Delhi Corporate Tower, Nehru Place, New Delhi-110 019 Pan No. Aabci 5684 A (Appellant) (Respondent) & Co Nos. 36 & 35/Del/2019 (Arising Out Of Ita Nos.7255 & 7256/Del/2018) (Assessment Years : 2012-13 & 2013-14) Idemitsu Lube India P. Ltd. Vs. Acit 603, 6Th Floor, Erose Special Range -4, Corporate Tower, Nehru New Delhi Place, New Delhi-110 019 Pan No. Aabci 5684 A (Appellant) (Respondent)

Section 115JSection 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA Nos. 7255 & 7256/Del/2018 (Assessment Years : 2012-13 & 2013-14) ACIT Vs. Idemitsu Lube India P. Ltd. Special Range -4, 603, 6th Floor, Erose New Delhi Corporate Tower, Nehru Place, New Delhi-110 019 PAN No. AABCI 5684 A (APPELLANT) (RESPONDENT) And CO Nos. 36 & 35/Del/2019 (Arising out of ITA Nos.7255 & 7256/Del/2018) (Assessment Years : 2012-13 & 2013-14) Idemitsu Lube India P. Ltd. Vs. ACIT 603, 6th Floor, Erose Special Range -4, Corporate Tower, Nehru N…

Lord India P.Ltd, Mumbai vs. Asst CIT 10(2)(1), Mumbai

In the result we allow the additional ground raised by the assessee and quash the assessment order

ITA 424/MUM/2016[2011-12]Status: DisposedITAT Mumbai24 Apr 2023AY 2011-12

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhaillord India Private Vs. Assistant Commissioner Limited (F Ormer Ly Know N A S L Ord Of Income-Tax, Circle- India C Hem Ica L Pr Od Uct S Pv T. Lt D. ) 10(2)(1), Room No. 509, A/401-404, 215 – Atrium Aayakar Bhavan, Chakala, Andheri – Kurla M.K. Road, Road Andheri (East) Mumbai - 400020 Mumbai - 400093 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacu0785H Appellant .. Respondent Appellant By : M.P. Lohia Respondent By : Dr. Samual Pitta Date Of Hearing 29.03.2023 Date Of Pronouncement 24.04.2023 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assesse Is Directed Against The Order Passed By The Drp-1, Mumbai Dated 26.02.2015 For A.Y. 2011- 12. The Assesse Has Raised The Following Grounds Before Us: “1. Transfer Pricing - Availing Of Intra-Group Services 1.1 On The Facts & Circumstances Of The Case & In Law, The Learned Acit/ Drp Erred In Determining The Arm'S Length Price In Relation To The International Transaction Relating To The Availing Of Group Benefit Services/ Technical Service Management Services (Hereinafter Referred To As "Intra-Group Services") Of Rs.1,14,87,092 To Be Rs. 22,97,418/-, Thus Making An Adjustment Of Rs.91,89,674/- & Thereby Disregarding The Fact That The Appellant Had Received The Services For The Purposes Of Its Business. In Doing So, The Learned Acit/ Drp Grossly Erred By Not Appreciating The Commercial Wisdom/ Expediency Of The Appellant

For Appellant: M.P. LohiaFor Respondent: Dr. Samual Pitta
Section 40

…ITR 383 (SC) wherein held that assessee should not be prevented from raising a question of law before the ITAT for the first time. The ld. Counsel has also placed reliance on the decision of Hon’ble Supreme Court in the case of Joot Corporation of India Ltd. 187 ITR 688 (SC). The ld. Counsel further submitted that the additional grounds was a purely legal ground arises from the draft assessment order and it goes to the root of the matter and is required to be adjudicated in order to determine the correct liability of the assessee. The ld. Counsel has also submitted the copy of notice of payment u/s 156 of the Ac…

Rajesh Kumar Agarwal, Jaipur vs. DCIT, Circle 1, Jpr

In the result, appeal of the assessee is allowed

ITA 85/JPR/2023[2021-22]Status: HeardITAT Jaipur17 Apr 2023AY 2021-22

Bench: The Date Of Hearing Of Appeal.”

For Appellant: Smt. Suhani Meharwal (C.A.)For Respondent: Sh. A. S. Nehra (Addl. CIT) a
Section 139(1)Section 143(1)Section 143(1)(a)Section 44ASection 80J

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 85/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2021-22 cuke Rajesh Kumar Agarwal DCIT Inside Sharma Building., Vs. Circle-01, M.I. Road, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAVPA 5331 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Smt. Suhani Meharwal (C.A.) jktLo dh vksj ls@ Revenue b…

The State Trading Corporation of India Ltd., New Delhi vs. ACIT, Circle-25(1), New Delhi

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

ITA 7245/DEL/2019[2015-16]Status: DisposedITAT Delhi11 Apr 2023AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.7245/Del/2019 िनधा"रणवष"/Assessment Year: 2015-16 बनाम The State Trading Corporation Of Acit India Ltd., Vs. Circle 25(1), Jawahar Vyapar Bhawan, C.R. Building, Tolstoy Marg, New Delhi. New Delhi. Pan No. Aaact0102F अपीलाथ" Appellant ""यथ"/Respondent

Section 154Section 250

…(India) Ltd. vs. CIT, 284 ITR 323 admitted the additional grounds of appeal raised by the assessee. 8. We further observed that the Ld.CIT(Appeals) over looked the decision of the Hon’ble Supreme Court in the case of Jute Corporation of India Ltd. vs. CIT, [187 ITR 688] which was referred to by the Hon’ble Delhi High Court in the very same judgment on the powers of the appellate authorities including the Appellate Assistant Commissioner on entertaining an additional ground raised by the assessee, wherein it has been held that the Appellate Assistant Commissioner should exercise his discretion in permitting or…

M/S. Bangalore Metro Rail Corporation Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 1(1)(2), Bangalore

In the result, all the appeals of the assessee as well as revenue’s appeal are partly allowed for statistical purposes

ITA 1116/BANG/2019[2015-16]Status: DisposedITAT Bangalore06 Apr 2023AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2011-12

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 2Section 3

…ITA Nos.1048 & 1112 to 1116/Bang/2019 Bangalore Metro Rail Corporation Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: 2011-12 Bangalore Metro Rail Corporation Ltd. 3rd Floor, BMTC Complex Deputy Commissioner of KH Road Income-tax Vs. Shanti Nagar Circle-1(1)(2) Bangalore 560 027 Bangalore PAN NO : AAACB4881D APPELLANT RESPONDENT Assessment Year: 2011-12 Addl. CIT Special Range-1 Bangalore Metro Rail Bangalore Vs. Corporation Ltd. Bangalore 560 027 APPELLANT RESPONDENT ITA N…

M/S. Bangalore Metro Rail Corporation Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 1(1)(2), Bangalore

In the result, all the appeals of the assessee as well as revenue’s appeal are partly allowed for statistical purposes

ITA 1115/BANG/2019[2014-15]Status: DisposedITAT Bangalore06 Apr 2023AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2011-12

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 2Section 3

…ITA Nos.1048 & 1112 to 1116/Bang/2019 Bangalore Metro Rail Corporation Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: 2011-12 Bangalore Metro Rail Corporation Ltd. 3rd Floor, BMTC Complex Deputy Commissioner of KH Road Income-tax Vs. Shanti Nagar Circle-1(1)(2) Bangalore 560 027 Bangalore PAN NO : AAACB4881D APPELLANT RESPONDENT Assessment Year: 2011-12 Addl. CIT Special Range-1 Bangalore Metro Rail Bangalore Vs. Corporation Ltd. Bangalore 560 027 APPELLANT RESPONDENT ITA N…

M/S. Bangalore Metro Rail Corporation Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle - 1(1)(2), Bangalore

In the result, all the appeals of the assessee as well as revenue’s appeal are partly allowed for statistical purposes

ITA 1114/BANG/2019[2013-14]Status: DisposedITAT Bangalore06 Apr 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2011-12

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 2Section 3

…ITA Nos.1048 & 1112 to 1116/Bang/2019 Bangalore Metro Rail Corporation Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: 2011-12 Bangalore Metro Rail Corporation Ltd. 3rd Floor, BMTC Complex Deputy Commissioner of KH Road Income-tax Vs. Shanti Nagar Circle-1(1)(2) Bangalore 560 027 Bangalore PAN NO : AAACB4881D APPELLANT RESPONDENT Assessment Year: 2011-12 Addl. CIT Special Range-1 Bangalore Metro Rail Bangalore Vs. Corporation Ltd. Bangalore 560 027 APPELLANT RESPONDENT ITA N…

M/S. Bangalore Metro Rail Corporation Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle - 1(1)(2), Bangalore

In the result, all the appeals of the assessee as well as revenue’s appeal are partly allowed for statistical purposes

ITA 1113/BANG/2019[2012-13]Status: DisposedITAT Bangalore06 Apr 2023AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2011-12

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 2Section 3

…ITA Nos.1048 & 1112 to 1116/Bang/2019 Bangalore Metro Rail Corporation Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: 2011-12 Bangalore Metro Rail Corporation Ltd. 3rd Floor, BMTC Complex Deputy Commissioner of KH Road Income-tax Vs. Shanti Nagar Circle-1(1)(2) Bangalore 560 027 Bangalore PAN NO : AAACB4881D APPELLANT RESPONDENT Assessment Year: 2011-12 Addl. CIT Special Range-1 Bangalore Metro Rail Bangalore Vs. Corporation Ltd. Bangalore 560 027 APPELLANT RESPONDENT ITA N…

M/S. Bangalore Metro Rail Corporation Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle - 1(1)(2), Bangalore

In the result, all the appeals of the assessee as well as revenue’s appeal are partly allowed for statistical purposes

ITA 1112/BANG/2019[2011-12]Status: DisposedITAT Bangalore06 Apr 2023AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2011-12

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 2Section 3

…ITA Nos.1048 & 1112 to 1116/Bang/2019 Bangalore Metro Rail Corporation Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: 2011-12 Bangalore Metro Rail Corporation Ltd. 3rd Floor, BMTC Complex Deputy Commissioner of KH Road Income-tax Vs. Shanti Nagar Circle-1(1)(2) Bangalore 560 027 Bangalore PAN NO : AAACB4881D APPELLANT RESPONDENT Assessment Year: 2011-12 Addl. CIT Special Range-1 Bangalore Metro Rail Bangalore Vs. Corporation Ltd. Bangalore 560 027 APPELLANT RESPONDENT ITA N…

Additional Commissioner of Income Tax, Special Range - 1, Bangalore vs. M/S. Bangalore Metro Rail Corporation Limited, Bangalore

In the result, all the appeals of the assessee as well as revenue’s appeal are partly allowed for statistical purposes

ITA 1048/BANG/2019[2011-12]Status: DisposedITAT Bangalore06 Apr 2023AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2011-12

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 2Section 3

…ITA Nos.1048 & 1112 to 1116/Bang/2019 Bangalore Metro Rail Corporation Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: 2011-12 Bangalore Metro Rail Corporation Ltd. 3rd Floor, BMTC Complex Deputy Commissioner of KH Road Income-tax Vs. Shanti Nagar Circle-1(1)(2) Bangalore 560 027 Bangalore PAN NO : AAACB4881D APPELLANT RESPONDENT Assessment Year: 2011-12 Addl. CIT Special Range-1 Bangalore Metro Rail Bangalore Vs. Corporation Ltd. Bangalore 560 027 APPELLANT RESPONDENT ITA N…

Shri. Indrajeet Ghorpade, Bangalore vs. Assistant Commissioner of Income-Tax, 4(3)(1), Bangalore

ITA 61/BANG/2023[2016-17]Status: DisposedITAT Bangalore27 Mar 2023AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2016-17

For Appellant: Shri Guruswamy H, ITP
Section 250Section 54Section 54F

…any facts. 3.5 Considering the submissions and respectfully following the decisions of Hon’ble Supreme Court in case of National Thermal Page 6 of 12 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 stands admitted. 4. Ground nos. 2,3,4 and 5 are not pressed and accordingly dismissed as not pressed. 4.1 Now we will adjudicate Ground no. 6 along with additional grounds. It is submitted that the assessee is one of the Co-parc…

Dhanuka Agritech Ltd., Delhi vs. ACIT, Circle-2, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 634/DEL/2021[2017-18]Status: DisposedITAT Delhi24 Mar 2023AY 2017-18
Section 143(3)

…in view of the facts that Hon’ble Bombay High Court in the case of CIT vs. Pruthvi Brokers and Shareholders Pvt. Ltd. (2012) 349 ITR 376 (Bombay) after considering the decision of Hon’ble Supreme Court in the case of Jute Corporation India Ltd. vs. CIT (1991) 187 ITR 688 and other decisions has held that assessee is Dhanuka Agritech Ltd. v. CIT 6 entitled to raise the additional ground not merely in terms of legal submissions but also legal claim not made in the return filed by it. It has further held that the appellate authorities have jurisdiction to deal not merely with additional grounds, which became availab…

M/S Apollo Power Systems Pvt. Ltd., Bangalore vs. The Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore

In the result, appeal of the assessee is dismissed

ITA 47/BANG/2023[2019-2020]Status: DisposedITAT Bangalore15 Mar 2023AY 2019-2020

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2019-20

For Appellant: Shri Sandeep Chalapathy, A.RFor Respondent: Smt. Priyadarshini Besaganni, D.R
Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)Section 43B

…tice and good conscience. The appellant submits that the additional grounds may kindly be admitted in view of the decisions of the Hon’ble Supreme Court in: a) CIT Vs. National Thermal Power Corporation (229 ITR 383) b) Jute Corporation of India Ltd. Vs. CIT (187 ITR 688)” 3. We have heard the rival submissions and perused the materials available on record. The ld. A.R. submitted that the assessee has filed appeal before this Tribunal on 30.1.2023. Later, as per the decision of Jaipur Bench of Tribunal in the case of Paris Elysees India Pvt. Ltd. Vs. DCIT in ITA No.357/JPR/2022 dated 20.2.2023, it was held that…

Uni Design Jewellery Pvt Ltd, Mumbai vs. Deputy Commissioner of Income-Tax, Central Circle-1(2), Mumbai

ITA 3006/MUM/2022[2016-2017]Status: DisposedITAT Mumbai28 Feb 2023AY 2016-2017
For Appellant: Shri Vijay MehtaFor Respondent: Ms. Vranda U Matkarni
Section 10Section 115JSection 201Section 35ASection 43BSection 80Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL "F" BENCH, MUMBAI SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 3007/MUM/2022 (Assessment Year: 2017-18) Uni Design Jewellery Pvt. Ltd., Plot No. 4-5-6, Uni Design, SEEPZ, Andheri (East), Mumbai - 400096 [PAN: AAAUCU0572G] ……………… Appellant Deputy Commissioner of Income Tax. Vs Central Circle – 1(2), Mumbai, 906, 9th Floor, Pratishtha Bhavan, Old CGO Building, M.K. Road, Mumbai - 400020 ……………. Respondent Appearances For the Appellant/Assessee : Shri Vijay Mehta For the Respondent/Department : Ms. Vranda U Matkarni Date of conclusion of h…

DCIT(Ltu) - 1, Mumbai vs. Acc Ltd., Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 3177/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Feb 2023AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151

…o raise additional grounds not merely in terms of legal submissions, but also additional claims not made in the return filed by it. [Para 10] From a consideration of decision of the Supreme Court rendered in the case of Jute Corpn. of India Ltd. v. CIT [1991] 187 ITR 688/[1990] 53 Taxman 85, it is clear that an assessee is entitled to raise not merely additional legal submissions before the appellate authorities, but is also entitled to raise additional claims before 121 ITA NO.3137 & 3138/MUM/2019 (A.Y: 2010-11) ITA.No. 3177/MUM/2019 (A.Y. 2010-11) M/s. ACC Limited them. The appellate authorities have the discr…

DCIT(Ltu) - 1, Mumbai vs. Acc Ltd., Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 3176/MUM/2019[2009-10]Status: DisposedITAT Mumbai28 Feb 2023AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151Section 55A

…o raise additional grounds not merely in terms of legal submissions, but also additional claims not made in the return filed by it. [Para 10] From a consideration of decision of the Supreme Court rendered in the case of Jute Corpn. of India Ltd. v. CIT [1991] 187 ITR 688/[1990] 53 Taxman 85, it is clear that an assessee is entitled to raise not merely additional legal submissions before the appellate authorities, but is also entitled to raise additional claims before them. The appellate authorities have the discretion whether or not to permit such additional claims to be raised. It cannot, however, be said that t…

Acc Ltd., Mumbai vs. Addl CIT(Ltu), Mumbai

In the result, appeal filed by assessee is partly allowed

ITA 3137/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Feb 2023AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

Section 143(3)Section 147Section 148Section 151

…o raise additional grounds not merely in terms of legal submissions, but also additional claims not made in the return filed by it. [Para 10] From a consideration of decision of the Supreme Court rendered in the case of Jute Corpn. of India Ltd. v. CIT [1991] 187 ITR 688/[1990] 53 Taxman 85, it is clear that an assessee is entitled to raise not merely additional legal submissions before the appellate authorities, but is also entitled to raise additional claims before 121 ITA NO.3137 & 3138/MUM/2019 (A.Y: 2010-11) ITA.No. 3177/MUM/2019 (A.Y. 2010-11) M/s. ACC Limited them. The appellate authorities have the discr…