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

Quantum Advisors Pvt Ltd., Mumbai vs. The ACIT- Circle 1(3)(1), Mumbai

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

ITA 2609/MUM/2019[2014-15]Status: DisposedITAT Mumbai10 Nov 2021AY 2014-15

Bench: Shri Rajesh Kumar & Shri Amarjit Singh

For Appellant: Shri Niraj Sheth, A.RFor Respondent: Shri Bharat Andhale, D.R. &
Section 40A

…nal ground of appeal may kindly be admitted. In defense of his arguments the ld AR relied on the following decisions: M/s. Quantum Advisors Pvt. Ltd. i)National Thermal Power Corporation Ltd. Vs. CIT {229 ITR 383(SC)} ii)Jute Corporation of India Ltd. Vs CIT {187 ITR 688 (SC)} iii)Ahmedabad Electricity Co Ltd Vs CIT {199 ITR 351(Bom)} iv) CIT Vs Pruthvi Brokers & shareholders {349 ITR 336(Bom)} 13 As regards merits of the case, it is submitted that the education cess paid/ payable on tax on total income is a deductible expenditure under the head ‘income from business and profession’ as the same is not disallowab…

Quantum Advisors Pvt Ltd., Mumbai vs. The ACIT- Circle 1(3)(1), Mumbai

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

ITA 2608/MUM/2019[2013-14]Status: DisposedITAT Mumbai10 Nov 2021AY 2013-14

Bench: Shri Rajesh Kumar & Shri Amarjit Singh

For Appellant: Shri Niraj Sheth, A.RFor Respondent: Shri Bharat Andhale, D.R. &
Section 40A

…nal ground of appeal may kindly be admitted. In defense of his arguments the ld AR relied on the following decisions: M/s. Quantum Advisors Pvt. Ltd. i)National Thermal Power Corporation Ltd. Vs. CIT {229 ITR 383(SC)} ii)Jute Corporation of India Ltd. Vs CIT {187 ITR 688 (SC)} iii)Ahmedabad Electricity Co Ltd Vs CIT {199 ITR 351(Bom)} iv) CIT Vs Pruthvi Brokers & shareholders {349 ITR 336(Bom)} 13 As regards merits of the case, it is submitted that the education cess paid/ payable on tax on total income is a deductible expenditure under the head ‘income from business and profession’ as the same is not disallowab…

Unisys India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle - 7(1)(1), Bangalore

In the result, assessee appeal stands allowed and revenue appeal stands dismissed

ITA 584/BANG/2019[2012-13]Status: DisposedITAT Bangalore01 Nov 2021AY 2012-13

Bench: Shri B.R. Baskaran & Smt. Beena Pillaiassessment Year : 2012-13 M/S. Unisys India Pvt. Ltd., The Deputy 5Th To 8Th & 10Th Floor, Commissioner Of Rga Tech Park, Income-Tax, Sy#31 Wing B, Blk No. 3, Circle – 7(1)(1), Bangalore - 560035. Bangalore. Vs. Pan: Aaacu1502G Appellant Respondent & Assessment Year : 2012-13 M/S. Unisys India Pvt. Ltd., The Deputy 5Th To 8Th & 10Th Floor, Commissioner Of Rga Tech Park, Income-Tax, Sy#31 Wing B, Blk No. 3, Circle – 7(1)(1), Bangalore - 560035. Bangalore. Vs. Pan: Aaacu1502G Appellant Respondent Assessee By : Shri Dhanesh Batra, Ca Revenue By : Shri Muzaffar Hussain, Cit (Dr) Date Of Hearing : 01-09-2021 Date Of Pronouncement : 01-11-2021 Order Per Beena Pillaipresent Cross Appeals Are Filed By Assessee & Revenue Against The Order Of Ld.Cit(A)-7, Bangalore Dated 19.11.2018 For A.Y. 2012-13 On Following Grounds Of Appeal.

For Appellant: Shri Dhanesh Batra, CAFor Respondent: Shri Muzaffar Hussain, CIT (DR)
Section 133(6)Section 92D

…al ground is necessary for computing the correct income in the hands of assessee. Therefore respectfully the decision of Hon’ble Supreme Court in case of National Thermal Power Co. Ltd. Vs. CIT reported in 229 ITR 383 and Jute Corporation of India reported in 187 ITR 688, we admit the above ground. Accordingly the application dated 15/10/2020 stands allowed. Assessee’s Appeal:- 4. Ground Nos. 1-2 The Ld.AR submitted that assessee seeks exclusion of two comparables being Genesys International Corpn. Ltd. and L&T Infotech Ltd. The Ld.AR submitted that M/s. Genesys International Corporation Ltd; and M/s. Larsen & T…

Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore vs. M/S Unisys India Private Limited, Bangalore

In the result, assessee appeal stands allowed and revenue appeal stands dismissed

ITA 191/BANG/2019[2012-13]Status: DisposedITAT Bangalore01 Nov 2021AY 2012-13

Bench: Shri B.R. Baskaran & Smt. Beena Pillaiassessment Year : 2012-13 M/S. Unisys India Pvt. Ltd., The Deputy 5Th To 8Th & 10Th Floor, Commissioner Of Rga Tech Park, Income-Tax, Sy#31 Wing B, Blk No. 3, Circle – 7(1)(1), Bangalore - 560035. Bangalore. Vs. Pan: Aaacu1502G Appellant Respondent & Assessment Year : 2012-13 M/S. Unisys India Pvt. Ltd., The Deputy 5Th To 8Th & 10Th Floor, Commissioner Of Rga Tech Park, Income-Tax, Sy#31 Wing B, Blk No. 3, Circle – 7(1)(1), Bangalore - 560035. Bangalore. Vs. Pan: Aaacu1502G Appellant Respondent Assessee By : Shri Dhanesh Batra, Ca Revenue By : Shri Muzaffar Hussain, Cit (Dr) Date Of Hearing : 01-09-2021 Date Of Pronouncement : 01-11-2021 Order Per Beena Pillaipresent Cross Appeals Are Filed By Assessee & Revenue Against The Order Of Ld.Cit(A)-7, Bangalore Dated 19.11.2018 For A.Y. 2012-13 On Following Grounds Of Appeal.

For Appellant: Shri Dhanesh Batra, CAFor Respondent: Shri Muzaffar Hussain, CIT (DR)
Section 133(6)Section 92D

…al ground is necessary for computing the correct income in the hands of assessee. Therefore respectfully the decision of Hon’ble Supreme Court in case of National Thermal Power Co. Ltd. Vs. CIT reported in 229 ITR 383 and Jute Corporation of India reported in 187 ITR 688, we admit the above ground. Accordingly the application dated 15/10/2020 stands allowed. Assessee’s Appeal:- 4. Ground Nos. 1-2 The Ld.AR submitted that assessee seeks exclusion of two comparables being Genesys International Corpn. Ltd. and L&T Infotech Ltd. The Ld.AR submitted that M/s. Genesys International Corporation Ltd; and M/s. Larsen & T…

Interglobe Aviation Ltd., New Delhi vs. JCIT, Special Range- 4, New Delhi

Accordingly, appeal filed by the assessee for assessment year 2015 – 16 is allowed

ITA 7695/DEL/2018[2015-16]Status: DisposedITAT Delhi29 Oct 2021AY 2015-16

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Tarandeep Singh, Adv.; &For Respondent: Ms. Sunita Singh [CIT] – D.R
Section 28Section 37(1)Section 40

…already available on record and the additional grounds raised by the Revenue are purely legal, therefore, following the decisions of the Hon’ble Supreme Court in the cases of NTPC Ltd., reported in 229 ITR 383 (SC) and Jute Corporation of India Ltd. vs. CIT, 187 ITR 688 (SC), we admit the additional ground raised by the Revenue for adjudication. 36.1. Now, coming to the applicability of the provisions of section 28(i) and 28(iv), we would like to first reproduce the said provisions which read as under :- “28. The following income shall be chargeable to income-tax under the head "Profits and gains of business o…

Interglobe Aviation Ltd., New Delhi vs. Addl. CIT, Special Range- 4, New Delhi

Accordingly, appeal filed by the assessee for assessment year 2015 – 16 is allowed

ITA 433/DEL/2018[2014-15]Status: DisposedITAT Delhi29 Oct 2021AY 2014-15

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Tarandeep Singh, Adv.; &For Respondent: Ms. Sunita Singh [CIT] – D.R
Section 28Section 37(1)Section 40

…already available on record and the additional grounds raised by the Revenue are purely legal, therefore, following the decisions of the Hon’ble Supreme Court in the cases of NTPC Ltd., reported in 229 ITR 383 (SC) and Jute Corporation of India Ltd. vs. CIT, 187 ITR 688 (SC), we admit the additional ground raised by the Revenue for adjudication. 36.1. Now, coming to the applicability of the provisions of section 28(i) and 28(iv), we would like to first reproduce the said provisions which read as under :- “28. The following income shall be chargeable to income-tax under the head "Profits and gains of business o…

Interglobe Aviation Ltd., New Delhi vs. Addl. CIT, Special Range- 4, New Delhi

Accordingly, appeal filed by the assessee for assessment year 2015 – 16 is allowed

ITA 432/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Oct 2021AY 2013-14

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Tarandeep Singh, Adv.; &For Respondent: Ms. Sunita Singh [CIT] – D.R
Section 28Section 37(1)Section 40

…already available on record and the additional grounds raised by the Revenue are purely legal, therefore, following the decisions of the Hon’ble Supreme Court in the cases of NTPC Ltd., reported in 229 ITR 383 (SC) and Jute Corporation of India Ltd. vs. CIT, 187 ITR 688 (SC), we admit the additional ground raised by the Revenue for adjudication. 36.1. Now, coming to the applicability of the provisions of section 28(i) and 28(iv), we would like to first reproduce the said provisions which read as under :- “28. The following income shall be chargeable to income-tax under the head "Profits and gains of business o…

Addl. CIT, Special Range- 4, New Delhi vs. Interglobe Aviation Ltd., New Delhi

Accordingly, appeal filed by the assessee for assessment year 2015 – 16 is allowed

ITA 413/DEL/2018[2014-15]Status: DisposedITAT Delhi29 Oct 2021AY 2014-15

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Tarandeep Singh, Adv.; &For Respondent: Ms. Sunita Singh [CIT] – D.R
Section 28Section 37(1)Section 40

…already available on record and the additional grounds raised by the Revenue are purely legal, therefore, following the decisions of the Hon’ble Supreme Court in the cases of NTPC Ltd., reported in 229 ITR 383 (SC) and Jute Corporation of India Ltd. vs. CIT, 187 ITR 688 (SC), we admit the additional ground raised by the Revenue for adjudication. 36.1. Now, coming to the applicability of the provisions of section 28(i) and 28(iv), we would like to first reproduce the said provisions which read as under :- “28. The following income shall be chargeable to income-tax under the head "Profits and gains of business o…

Addl. CIT, Special Range- 4, New Delhi vs. Interglobe Aviation Ltd., New Delhi

Accordingly, appeal filed by the assessee for assessment year 2015 – 16 is allowed

ITA 412/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Oct 2021AY 2013-14

Bench: Ms Suchitra Kamble & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri Tarandeep Singh, Adv.; &For Respondent: Ms. Sunita Singh [CIT] – D.R
Section 28Section 37(1)Section 40

…already available on record and the additional grounds raised by the Revenue are purely legal, therefore, following the decisions of the Hon’ble Supreme Court in the cases of NTPC Ltd., reported in 229 ITR 383 (SC) and Jute Corporation of India Ltd. vs. CIT, 187 ITR 688 (SC), we admit the additional ground raised by the Revenue for adjudication. 36.1. Now, coming to the applicability of the provisions of section 28(i) and 28(iv), we would like to first reproduce the said provisions which read as under :- “28. The following income shall be chargeable to income-tax under the head "Profits and gains of business o…

Jsk Industries Private Limited, Mumbai vs. DCIT CC-8(1), Mumbai

ITA 5891/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Oct 2021AY 2010-11

Bench: Shri Rajesh Kumar & Shri Amarjit Singh

Section 147Section 68

…he ld AR prayed that the additional ground of appeal may kindly be admitted. In defense of his arguments the ld AR relied on the following decisions: i)National Thermal Power Corporation Ltd. Vs. CIT {229 ITR 383(SC)} ii)Jute Corporation of India Ltd. Vs CIT {187 ITR 688 (SC)} iii)Ahmedabad Electricity Co Ltd Vs CIT {199 ITR 351(Bom)} iv) CIT Vs Pruthvi Brokers & shareholders {349 ITR 336(Bom)} 15. As regards merits of the case, it is submitted that the education cess paid/ payable on tax on total income is a deductible expenditure under the head ‘income from business and profession’ as the same is not disallowa…

M/S Glaxo Smithkline Asia Pvt. Ltd., Nabha vs. DCIT, C-4(1), Chandigarh

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 1495/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh26 Oct 2021AY 2015-16

…s 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. 4. In the case of Jute Corporation of India Ltd. vs. CIT (1990) 88 CTR (SC) 66 : (1991) 187 ITR 688 (SC) : TC 7R.343, 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…

M/S Glaxo Smithkline Asia Pvt. Ltd., Gurgaon vs. ACIT, C-4(1), Chandigarh

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 47/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh26 Oct 2021AY 2013-14

…s 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. 4. In the case of Jute Corporation of India Ltd. vs. CIT (1990) 88 CTR (SC) 66 : (1991) 187 ITR 688 (SC) : TC 7R.343, 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…

M/S Glaxo Smithkline Asia Pvt. Ltd., Gurgaon vs. ACIT, C-4(1), Chandigarh

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 1500/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh26 Oct 2021AY 2014-15

…s 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. 4. In the case of Jute Corporation of India Ltd. vs. CIT (1990) 88 CTR (SC) 66 : (1991) 187 ITR 688 (SC) : TC 7R.343, 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…

M/S Glaxosmithkline Asia Pvt. Ltd., Gurgaon vs. ACIT, Chandigarh

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 242/CHANDI/2017[2007-08]Status: DisposedITAT Chandigarh26 Oct 2021AY 2007-08

…s 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. 4. In the case of Jute Corporation of India Ltd. vs. CIT (1990) 88 CTR (SC) 66 : (1991) 187 ITR 688 (SC) : TC 7R.343, 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…

Glaxosmithkline Asia Pvt. Ltd., Gurgaon vs. DCIT, Chandigarh

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 228/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh26 Oct 2021AY 2011-12

…s 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. 4. In the case of Jute Corporation of India Ltd. vs. CIT (1990) 88 CTR (SC) 66 : (1991) 187 ITR 688 (SC) : TC 7R.343, 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…

Glaxosmithkline Asia Pvt. Ltd., Gurgaon vs. DCIT, Chandigarh

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 227/CHANDI/2017[2010-11]Status: DisposedITAT Chandigarh26 Oct 2021AY 2010-11

…s 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. 4. In the case of Jute Corporation of India Ltd. vs. CIT (1990) 88 CTR (SC) 66 : (1991) 187 ITR 688 (SC) : TC 7R.343, 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…

Glaxosmithkline Asia Pvt. Ltd., Gurgaon vs. ACIT, Chandigarh

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 226/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh26 Oct 2021AY 2009-10

…s 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. 4. In the case of Jute Corporation of India Ltd. vs. CIT (1990) 88 CTR (SC) 66 : (1991) 187 ITR 688 (SC) : TC 7R.343, 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…

Glaxosmithkline Asia Pvt. Ltd., Gurgaon vs. ACIT, Chandigarh

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 225/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh26 Oct 2021AY 2008-09

…s 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. 4. In the case of Jute Corporation of India Ltd. vs. CIT (1990) 88 CTR (SC) 66 : (1991) 187 ITR 688 (SC) : TC 7R.343, 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…

ACIT, Chandigarh vs. M/S Glaxo Smithkline Asia Pvt. Ltd., Gurgaon

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 222/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh26 Oct 2021AY 2009-10

…s 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. 4. In the case of Jute Corporation of India Ltd. vs. CIT (1990) 88 CTR (SC) 66 : (1991) 187 ITR 688 (SC) : TC 7R.343, 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…

ACIT, Chandigarh vs. M/S Glaxo Smithkline Asia Pvt. Ltd., Gurgaon

In the result, all the appeals of the assessee and the Revenue, stand partly allowed for statistical purposes

ITA 221/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh26 Oct 2021AY 2009-10

…s 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. 4. In the case of Jute Corporation of India Ltd. vs. CIT (1990) 88 CTR (SC) 66 : (1991) 187 ITR 688 (SC) : TC 7R.343, 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…