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

M/S Gera Developments Pvt. Ltd, Pune vs. PCIT (Central), Pune

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

ITA 1053/PUN/2024[2020-21]Status: DisposedITAT Pune09 Dec 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Hari KrishanFor Respondent: Shri Amol Khairnar
Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1053/PUN/2024 Assessment Year : 2020-21 M/s Gera Developments Pvt. Ltd. Vs. PCIT (Central), 200 Gera Plaza, Boat Club Road, Pune Pune-411001, Maharashtra PAN: AAACG6703F Appellant Respondent Appellant by : Shri Hari Krishan Respondent by : Shri Amol Khairnar : Date of hearing 24.09.2025 Date of pronouncement : 09.12.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2…

Rakesh Jain, Mumbai vs. National Faceless Appeal Centre (NFAC), Delhi

In the result the appeal filed by the assessee stands allowed

ITA 546/MUM/2025[2017-18]Status: DisposedITAT Mumbai04 Dec 2025AY 2017-18

Bench: Shri Sandeep Gosain & Shri Prabhash Shankarι.Τ.Α. No.546/Mum/2025 A.Y: 2017-18 Rakesh Jain Vs Dcit - 26(1) Shop No. 29, 2Nd Floor, Kautilya Bhavan, 126-128, Sheikh Menon Bandra, Mumbai St., Trimurti Estate, Kalbadevi, Mumbai Pan – Aaιρj7359P (Appellant) (Respondent) Assessee By | Shri Vimal Punmiya Revenue By || Shri Annavaran Kosuri, Sr. Dr Date Of Hearing 17.09.2025 Date Of Pronouncement 04.12.2025 Order Per: Shri. Sandeep Gosain, J.M.: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order Dt.28.11.2024 Passed Under Section 250 Of The Income Tax Act, 1961 (‘The Act'), By The National Faceless Appeal Centre (Nfac) / Cit(A) For The

Section 115Section 144Section 145Section 156Section 250Section 274Section 68

…ounsels for both the parties, we found that the same are legal in nature and it goes to the roots of the case, therefore while following the principles laid down in the decision of Hon'ble Supreme Court in the case of The Jute Corporation India Ltd., Vs. CIT, 187 ITR 688 and The NTPC Vs. CIT, 229 ITR 383 and also considering the facts of the present case, we allow the application for raising the additional ground and consequently the said ground are admitted to be heard on merits. 6. All the grounds raised by the assessee are interconnected and interrelated and relates to challenging the order of Ld. CIT(A) in su…

Kirit Babubhai Jhaveri, Surat vs. ACIT, Circle-2(2), Surat

In the result, the appeal is allowed for statistical purposes, subject to the of cost of Rs

ITA 52/SRT/2024[2015-16]Status: DisposedITAT Surat03 Dec 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.52/Srt/2024 Assessment Year: 2015-16 (Hybrid Hearing) Kirit Babubhai Jhaveri, Vs. Acit, 22, Zaveri Bungalow, Opp – Circle – 2(2), Meghna Park, City Light Road, Surat Surat – 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabpz4942P (Appellant) (Respondent)

Section 143(3)Section 234ASection 250Section 271(1)(c)Section 54Section 54B

…the CIT(A) is the first adjudicating authority and his powers are co-terminus with that of the AO. Reliance may be placed on decision of Hon’ble Supreme Court in case of CIT v. Kanpur Coal Syndicate (53 ITR 225, SC) and Jute Corporation of India Ltd. v. CIT (187 ITR 688, SC). Thus, CIT(A) is empowered to examine the entire matter afresh, call for additional particulars, make inquiries, enhance assessment, etc. An ex-parte dismissal without adjudicating the issues on merits is contrary to the mandate of the Act. As per Section 250(6) of the Act - the order of the Commissioner (Appeals) disposing of the appeal sha…

Doshi Enterprises, Mumbai vs. ITO Ward 41 (2) (1), Mumbai

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

ITA 4426/MUM/2025[2016-17]Status: DisposedITAT Mumbai03 Dec 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Prabhash Shankardoshi Enterprises Vs. Ito, Ward 41(2)(1) C-7, Anandi Villa, Mirani Kautilya Bhavan, Nagar, G.G. Road, Mulund Mumbai- 400051 (West), Mumbai- 400 080 Pan/Gir No. Aajfd0770H (Applicant) (Respondent)

Section 148Section 148ASection 149(1)Section 151Section 250

…ounsels for both the parties, we found that the same are legal in nature and it goes to the roots of the case, therefore while following the principles laid down in the decision of Hon’ble Supreme Court in the case of The Jute Corporation India Ltd., Vs. CIT, 187 ITR 688 and The NTPC Vs. CIT, 229 ITR 383 and also considering the facts of the present case, we allow the application for raising the additional ground and consequently the said ground are admitted to be heard on merits. 5. Since assessee was ex-parte before Ld. CIT(A) and we have admitted the additional grounds therefore in our view, the interest of j…

Albatross Investment Pvt. Ltd., Kolkata vs. ITO, Ward 3(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 400/KOL/2025[2013-14]Status: DisposedITAT Kolkata02 Dec 2025AY 2013-14

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Albatross Investment Pvt. Ltd. Ito, Ward 3(1) 1, 7Th Floor, Room No.707, Aaykar Bhawan, P-7 British Indian Street, Chworinghee Square, Vs. Kolkata-700069, West Bengal Kolkata-700069, West Bengal (Appellant) (Respondent) Pan No. Aacca6069N Assessee By : Shri Sunil Surana, Ar Revenue By : Shri Pankaj Pandey, Dr Date Of Hearing: 14.10.2025 Date Of Pronouncement: 02.12.2025

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Pankaj Pandey, DR
Section 139(1)Section 142(1)Section 143(2)Section 144BSection 147Section 148Section 151A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM Albatross Investment Pvt. Ltd. ITO, Ward 3(1) 1, 7th Floor, Room No.707, Aaykar Bhawan, P-7 British Indian street, Chworinghee Square, Vs. Kolkata-700069, West Bengal Kolkata-700069, West Bengal (Appellant) (Respondent) PAN No. AACCA6069N Assessee by : Shri Sunil Surana, AR Revenue by : Shri Pankaj Pandey, DR Date of hearing: 14.10.2025 Date of pronouncement: 02.12.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal…

Mr. Sachiv Sahni, Mumbai vs. ACIT, CC-2(3), Mumbai

In the result the appeal filed by the assessee stands partly allowed statistical purposes

ITA 6070/MUM/2025[2022-23]Status: DisposedITAT Mumbai02 Dec 2025AY 2022-23

Bench: Shri Sandeep Gosain & Shri Omkareshwar Chidara

Section 143(3)Section 144BSection 147Section 148Section 250

…ur Honours under Rule 11 of the Income-tax (Appellate Tribunal) Rules, 1963 and the decision of the Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd. v. CIT: 229 ITR 383 and also the decision in the case of Jute Corporation of India v. CIT: 187 ITR 688. The applicant trusts that the aforesaid request shall be acceded to. Mr. Sachiv Sahni,. Mumbai. An opportunity of being heard is prayed for. We have heard the counsels for both the parties, 4. perused the material placed on record, judgments cited before us and also the orders passed by the revenue authorities. From the records, we found that th…

Mr. Sachiv Sahni, Mumbai vs. ACIT, CC-2(3), Mumbai

In the result the appeal filed by the assessee stands partly allowed statistical purposes

ITA 6069/MUM/2025[2021-22]Status: DisposedITAT Mumbai02 Dec 2025AY 2021-22

Bench: Shri Sandeep Gosain & Shri Omkareshwar Chidara

Section 143(3)Section 144BSection 147Section 148Section 250

…ur Honours under Rule 11 of the Income-tax (Appellate Tribunal) Rules, 1963 and the decision of the Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd. v. CIT: 229 ITR 383 and also the decision in the case of Jute Corporation of India v. CIT: 187 ITR 688. The applicant trusts that the aforesaid request shall be acceded to. Mr. Sachiv Sahni,. Mumbai. An opportunity of being heard is prayed for. We have heard the counsels for both the parties, 4. perused the material placed on record, judgments cited before us and also the orders passed by the revenue authorities. From the records, we found that th…

Mr. Sachiv Sahni, Mumbai vs. ACIT, CC-2(3), Mumbai

In the result the appeal filed by the assessee stands partly allowed statistical purposes

ITA 6068/MUM/2025[2020-21]Status: DisposedITAT Mumbai02 Dec 2025AY 2020-21

Bench: Shri Sandeep Gosain & Shri Omkareshwar Chidara

Section 143(3)Section 144BSection 147Section 148Section 250

…ur Honours under Rule 11 of the Income-tax (Appellate Tribunal) Rules, 1963 and the decision of the Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd. v. CIT: 229 ITR 383 and also the decision in the case of Jute Corporation of India v. CIT: 187 ITR 688. The applicant trusts that the aforesaid request shall be acceded to. Mr. Sachiv Sahni,. Mumbai. An opportunity of being heard is prayed for. We have heard the counsels for both the parties, 4. perused the material placed on record, judgments cited before us and also the orders passed by the revenue authorities. From the records, we found that th…

Lalan Kumar, Bhagalpur vs. ACIT CC 3, Patna

In the result, the appeals of the assessee are allowed for statistical

ITA 590/PAT/2024[2021-22]Status: DisposedITAT Patna28 Nov 2025AY 2021-22

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

For Appellant: Shri Vishal Kumar, ARFor Respondent: Shri Md. AH Chowdhary, DR
Section 153D

…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 ITA Nos.584 to590 /PAT/2024 Lalan Kumar; A.Y. 2015-16 to 2021-22 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. 3.2. Since, the issue raised before u…

Lalan Kumar, Bhagalpur vs. ACIT, Cent, Cir-3, Patna

In the result, the appeals of the assessee are allowed for statistical

ITA 589/PAT/2024[2020-21]Status: DisposedITAT Patna28 Nov 2025AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

Section 153D

…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 Page | 3 ITA Nos.584 to590/PAT/2024 Lalan Kumar; A.Y. 2015-16 to 2021-22 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. 3.2. Since, the issue raised b…

Lalan Kumar, Bhagalpur vs. ACIT, Central Cir-3, Patna

In the result, the appeals of the assessee are allowed for statistical Purposes

ITA 587/PAT/2024[2018-19]Status: DisposedITAT Patna28 Nov 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am**

Section 153D

…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. 3.2. Since, the issue raised before us are not raised before the first appellate authority by the ass…

Lalan Kumar, Bhagalpur vs. ACIT CC 3, Patna

In the result, the appeals of the assessee are allowed for statistical

ITA 585/PAT/2024[2016-17]Status: DisposedITAT Patna28 Nov 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

For Appellant: Shri Vishal Kumar, ARFor Respondent: Shri Md. AH Chowdhary, DR
Section 153D

…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 ITA Nos.584 to590 /PAT/2024 Lalan Kumar; A.Y. 2015-16 to 2021-22 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. 3.2. Since, the issue raised before u…

Uttar Pradesh Water Supply and Sanitation Mission, Lucknow vs. ACIT(Exemption) Circle, Lucknow

In the result, both appeals are partly allowed

ITA 360/LKW/2024[2017-18]Status: DisposedITAT Lucknow28 Nov 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 11(1)(a)Section 124(3)Section 143Section 143(2)

…es to subject matter of appeal." 1. CIT vs Kanpur Coal Syndicate 53 ITR 225(SC) CIT(A) may consider and decide any matter arising out of the proceedings, notwithstanding that such matter was not raised before CIT(A). 1. Jute Corpn. of India Ltd. v. CIT [1991] 187 ITR 688 (SC). CIT(A) - Can Consider Grounds Not Raised Before AO. The declaration of law is clear that the power of the AAC is coterminous with that of the ITO and if that is so, there appears to be no reason as to why the appellate authority cannot modify the assessment order on an additional ground even if not raised before the ITO. The scope of his po…

Deputy Commissioner of Income Tax (Exemptions) Lucknow, Lucknow vs. Uttar Pradesh Water Supply and Sanitation Mission, Lucknow

In the result, both appeals are partly allowed

ITA 288/LKW/2024[2017]Status: DisposedITAT Lucknow28 Nov 2025

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 11(1)(a)Section 124(3)Section 143Section 143(2)

…to subject matter of appeal." 1. CIT vs Kanpur Coal Syndicate 53 ITR 225(SC) CIT(A) may consider and decide any matter arising out of the proceedings, notwithstanding that such matter was not raised before CIT(A). 1. Jute Corpn. of India Ltd. v. CIT [1991] 187 ITR 688 (SC). CIT(A) - Can Consider Grounds Not Raised Before AO. The declaration of law is clear that the power of the AAC is coterminous with that of the ITO and if that is so, there appears to be no reason as to why the appellate authority cannot modify the assessment order on an additional ground even if not raised before the ITO. The scope of his po…

Tirathraj Rajmurat Maurya, Surat vs. Income Tax Officer, Ward 1(2)(6), Surat

In the result, all the three appeals filed by the assessee are stands allowed for statistical purposes

ITA 505/SRT/2025[2014-15]Status: DisposedITAT Surat26 Nov 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Om Prakash Kant

Section 142(1)Section 142BSection 147Section 151ASection 250

…oth the parties, we noticed that the additional grounds are legal in nature and goes to the roots of the case, therefore while following the principles laid down in the decision of Hon’ble Supreme Court in the case of The Jute Corporation India Ltd., Vs. CIT, 187 ITR 688 and The NTPC Vs. CIT, 229 ITR 383 and also considering the facts of the present case, we allow the application for raising the additional ground and consequently the said grounds are admitted to be heard on merits. 4. Since as per records, the assessee was ex-parte before Ld. CIT(A), therefore, in our view, the interest of justice would be met o…

Tirathraj Rajmurat Maurya, Surat vs. Income Tax Officer, Ward 1(2)(6), Surat

In the result, all the three appeals filed by the assessee are stands allowed for statistical purposes

ITA 504/SRT/2025[2014-15]Status: DisposedITAT Surat26 Nov 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Om Prakash Kant

Section 142(1)Section 142BSection 147Section 151ASection 250

…oth the parties, we noticed that the additional grounds are legal in nature and goes to the roots of the case, therefore while following the principles laid down in the decision of Hon’ble Supreme Court in the case of The Jute Corporation India Ltd., Vs. CIT, 187 ITR 688 and The NTPC Vs. CIT, 229 ITR 383 and also considering the facts of the present case, we allow the application for raising the additional ground and consequently the said grounds are admitted to be heard on merits. 4. Since as per records, the assessee was ex-parte before Ld. CIT(A), therefore, in our view, the interest of justice would be met o…

Tirathraj Rajmurat Maurya, Surat vs. Income Tax Officer, Ward 1(2)(6), Surat

In the result, all the three appeals filed by the assessee are stands allowed for statistical purposes

ITA 501/SRT/2025[2014-15]Status: DisposedITAT Surat26 Nov 2025AY 2014-15

Bench: Shri Sandeep Gosain & Shri Om Prakash Kant

Section 142(1)Section 142BSection 147Section 151ASection 250

…oth the parties, we noticed that the additional grounds are legal in nature and goes to the roots of the case, therefore while following the principles laid down in the decision of Hon’ble Supreme Court in the case of The Jute Corporation India Ltd., Vs. CIT, 187 ITR 688 and The NTPC Vs. CIT, 229 ITR 383 and also considering the facts of the present case, we allow the application for raising the additional ground and consequently the said grounds are admitted to be heard on merits. 4. Since as per records, the assessee was ex-parte before Ld. CIT(A), therefore, in our view, the interest of justice would be met o…

Pujya Sindhi Panchayat Trust, Mumbai vs. ITO (Exemption), Mumbai

In the result the appeal filed by the assessee is allowed for statistical purposes

ITA 678/MUM/2025[2016-17]Status: DisposedITAT Mumbai25 Nov 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosain & Pujya Sindhi Panchayat Vs. Ito(E), Thane Trust Ashet It Park, Road No. Vishrali Naka, Near Kanak 162, Wagle Industrial Automobile Panvel, Raigad, Estate, Thane West, Panvel- 410206. Mumbai- 400604 Pan/Gir No. Aabtp4266E (Applicant) (Respondent)

Section 143(1)(a)Section 250

…Act. At the outset, I noticed that the above ground is legal 4. in nature and goes to the roots of the case, therefore while following the principles laid down in the decision of Hon’ble Supreme Court in the case of The Jute Corporation India Ltd., Vs. CIT, 187 ITR 688 and The NTPC Vs. CIT, 229 ITR 383 and also considering the facts of the present case, I allow the application for said ground is admitted to be heard on merits. 5. Since this ground also needs verification of assessment records therefore I am of the veiw, in my view, the interest of justice would be met only if the matter is the restored back to…

Pujya Sindhi Panchayat Trust, Mumbai vs. ITO (Exemption), Thane

In the result the appeal filed by the assessee is allowed for statistical purposes

ITA 677/MUM/2025[2015-16]Status: DisposedITAT Mumbai25 Nov 2025AY 2015-16

Bench: Hon’Ble Shri Sandeep Gosain & Pujya Sindhi Panchayat Vs. Ito(E), Thane Trust Ashet It Park, Road No. Vishrali Naka, Near Kanak 162, Wagle Industrial Automobile Panvel, Raigad, Estate, Thane West, Panvel- 410206. Mumbai- 400604 Pan/Gir No. Aabtp4266E (Applicant) (Respondent)

Section 143(1)(a)Section 250

…Act. At the outset, I noticed that the above ground is legal 4. in nature and goes to the roots of the case, therefore while following the principles laid down in the decision of Hon’ble Supreme Court in the case of The Jute Corporation India Ltd., Vs. CIT, 187 ITR 688 and The NTPC Vs. CIT, 229 ITR 383 and also considering the facts of the present case, I allow the application for said ground is admitted to be heard on merits. 5. Since this ground also needs verification of assessment records therefore I am of the veiw, in my view, the interest of justice would be met only if the matter is the restored back to…

Kantar Analytics India Private Limited (Formerly Known As Firefly Market Reserch India Private Limited (Successor of Analytics Quotient Service India Private Limited), Mumbai vs. Assistant Commissioner of Income Tax, Circle 1(3)(1), Mumbai

In the result the appeal filed by the assessee stands allowed

ITA 4733/MUM/2024[2020-21]Status: DisposedITAT Mumbai24 Nov 2025AY 2020-21

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(3)Section 153Section 270ASection 92CSection 92C(1)

…estigation of any facts. 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 additional grounds raised by the assessee. Accordingly, the application dated 14/04/2025 filed by assessee stand allowed. Brief facts of the case are as under: 3. The assessee was formerly known as Firefly Market Research India Pvt. Ltd. prior to that, assessee was known as Analytics Quotient Services India Pvt. Ltd. 3.1 During…