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

Santosh Kumar Shukla, Lucknow vs. Assessment Unit, NFAC

ITA 400/LKW/2025[2015-16]Status: DisposedITAT Lucknow21 Nov 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2015-16 Santosh Kumar Shukla V. The Assessment Unit 11A/141, Vrindavan Colony Nfac Lucknow (U.P) Tan/Pan:Bawps5372J (Appellant) (Respondent) Appellant By: Shri Shalabh Singh, Advocate Respondent By: Shri Amit Kumar, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 12.03.2025 Passed By The National Faceless Appeal Centre (Nfac), Delhi For Assessment Year 2015-16. 2. The Brief Facts Of The Case Are That The Assessee Was An Employee Of Planning Research & Action Division Of State Planning Institute, Since 1993. The Case Of The Assessee Was Reopened Under Section 147 Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) After Issuing Notice Under Section 148A(B) Of The Act, Vide Dated 16.03.2022 For The Reason That The Assessee Had Made Cash Deposits/Time Deposits In His Bank Account. In Response To Notice Under Section Under Section 148 Of The Act, The Assessee Filed His Return Of Income For The Year Under Consideration On 29.04.2022, Declaring A Total Income Of

For Appellant: Shri Shalabh Singh, AdvocateFor Respondent: Shri Amit Kumar, D.R
Section 144BSection 147Section 148Section 148ASection 149Section 149(1)(b)Section 151ASection 69Section 69A

…to do". CIT vs Nirbheram Daluram [1997] 224 ITR 610 (Supreme Court) Power of AAC is co-terminus with that of the ITO. Appellate power conferred on AAC is not confined to only those matters which were considered by the ITO where Jute Corpn. of India Ltd vs CIT 187 ITR 688 (SC) applied and followed.  power to allow additional evidence is discretionary power. [Keshav Mills Co Ltd. V. CIT [1965] 56 ITR 365(SC)] and discretionary powers is the enabling powers and not a power to act on ipse dixit alone, but it is tampered with duty to so act on being enabled with such enabling powers.  Courts have held that clarifica…

Sajithkumar Subi, Ankleshwar vs. Income-Tax Officer Ward-2(4), Bharuch

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

ITA 670/SRT/2024[2012-13]Status: DisposedITAT Surat10 Nov 2025AY 2012-13

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.670/Srt/2024 Assessment Year: 2012-13 (Hybrid Hearing) Sajithkumar Subi, Ito Ward- 2(4), Bharuch बनाम/ 60, Raghuveer Society, Opp. Harikunj Building, Above Bank Of Vs. Surwadi, Bor Bhatha Road, Baroda, Station Road, Bharuch Ankleshwar, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Axcpk0947P (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Ms. Kinjal Shah, Ca राज" की ओर से /Respondent By Shri Ajay Uke, Sr. Dr सुनवाई की तारीख/Date Of Hearing 12/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 10/11/2025

Section 144Section 147Section 148Section 151Section 250

…ant facts are on record in respect of that item. It further observed that the power of the Appellate Assistant Commissioner in permitting assessee to raise an additional ground in accordance with law, as held in case of Jute Corporation of India Ltd. vs. CIT, 187 ITR 688 (SC), is also available to ITAT in respect of appeals pending before it. 5. In light of the above facts and settled legal position, we are of the considered opinion that the additional grounds raised by the assessee deserves to be admitted for adjudication. ITA No.670/SRT/2024 A.Y 12-13 Sajitkumar Subi 6. Brief facts of the case are that the a…

Shri Likha Saaya, Nirjili vs. Income Tax Officer, Ward- North Lakhimpur., Lakhimpur

In the result, both the appeals of the assessee are allowed

ITA 50/GTY/2021[2011-12]Status: DisposedITAT Guwahati06 Nov 2025AY 2011-12

Bench: S/Shriand Rajesh Kumarand Manmohan Dasita Nos.49 & 50/Gty/2021 Assessment Years : 2010-11 & 2011-12 Shri Likha Saaya S/O. Shri Likha Vs. Ito, Ward-North, Lakhimpur Heli, P-Sector, P.O. Nirjuli, Borah Complex, D.K.Road, North District Papumpare, Arunachal Lakhimpur, Lakhimpur, Assam- Pradesh-791109 787001 Pan/Gir No. (Appellant) .. ( Respondent) Assessee By : Sarala Agarwal. Ar Revenue By : Shri Kausik Ray, Jcit

For Appellant: Sarala Agarwal. ARFor Respondent: Shri Kausik Ray, JCIT
Section 10(26)Section 143(1)Section 143(2)Section 144

…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. 16. On the arguments of the ld DR that the assessee has not challenged the revisionary order passed u/s…

Shri Likha Saaya, Nirjili vs. Income Tax Officer, Ward- North Lakhimpur., Lakhimpur

In the result, both the appeals of the assessee are allowed

ITA 49/GTY/2021[2010-11]Status: DisposedITAT Guwahati06 Nov 2025AY 2010-11

Bench: S/Shriand Rajesh Kumarand Manmohan Dasita Nos.49 & 50/Gty/2021 Assessment Years : 2010-11 & 2011-12 Shri Likha Saaya S/O. Shri Likha Vs. Ito, Ward-North, Lakhimpur Heli, P-Sector, P.O. Nirjuli, Borah Complex, D.K.Road, North District Papumpare, Arunachal Lakhimpur, Lakhimpur, Assam- Pradesh-791109 787001 Pan/Gir No. (Appellant) .. ( Respondent) Assessee By : Sarala Agarwal. Ar Revenue By : Shri Kausik Ray, Jcit

For Appellant: Sarala Agarwal. ARFor Respondent: Shri Kausik Ray, JCIT
Section 10(26)Section 143(1)Section 143(2)Section 144

…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. 16. On the arguments of the ld DR that the assessee has not challenged the revisionary order passed u/s…

Shree Salasar Sarees, Surat vs. ITO, Ward 1(2)(6), Surat

In the result, the appeal of the assessee is partly allowed for statical purpose

ITA 1154/SRT/2024[2015-16]Status: DisposedITAT Surat04 Nov 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1154/Srt/2024 Assessment Year: (2015-16) (Hybrid Hearing) Shree Salasar Sarees Vs. Ito, D-1401, Raghukul Textile Market, Ward – 1(2)(6), Ring Road, Surat – 395002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abqfs5653Q (Appellant) (Respondent) Appellant By Shri Mehul Shah, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 07/08/2025 Date Of Pronouncement 04/11/2025

Section 112Section 143(3)Section 250Section 48Section 50

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1154/SRT/2024 Assessment Year: (2015-16) (Hybrid hearing) Shree Salasar Sarees vs. ITO, D-1401, Raghukul Textile Market, Ward – 1(2)(6), Ring Road, Surat – 395002 Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No: ABQFS5653Q (Appellant) (Respondent) Appellant by Shri Mehul Shah, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 07/08/2025 Date of Pronouncement 04/11/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the assessee em…

M/S. Rukmini Educational Charitable Trust, Bengaluru vs. Principal Commissioner of Income Tax, Central, Bengaluru

ITA 2108/BANG/2024[2019-2020]Status: DisposedITAT Bangalore04 Nov 2025AY 2019-2020

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Vijaya Mehta, CA & Shri Avinash Mallya, AdvocateFor Respondent: Smt. Srinandini Das CIT(DR)(ITAT), Bengaluru
Section 12Section 12ASection 132Section 132(4)Section 143(3)

…any further investigation of facts and goes to the root of the matter and therefore same may be admitted relying upon the decision of National thermal Power Corporation versus Commissioner of income tax (229 ITR 383), jute Corporation of India Ltd versus CIT (187 ITR 688) and at another bath electricity Co Ltd versus CIT (199 ITR 351) (FB). 15. The learned authorised representative reiterated these facts and submitted that the additional ground deserves to be admitted. 16. The learned departmental representative the learned CIT DR vehemently objected to the same and submitted that now this additional ground does…

Skechers Sarl, Mumbai vs. The Assistant Commissioner of Income Tax 4(2)(1), Mumbai

In the result the appeal filed by the assessee stands partly

ITA 2028/MUM/2025[2022-23]Status: DisposedITAT Mumbai03 Nov 2025AY 2022-23

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 143(3)Section 144CSection 144C(13)Section 153Section 234BSection 270A

…ecords placed before us. 2.3 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. Respectfully following the above, we admit the additional grounds raised by assessee in both the years under consideration. Accordingly, the additional grounds filed by assessee stand admitted. Brief facts of the case are as under: 3. The assessee is a company incorporated under the…

Neville Homi Sarkari, Na vs. Arivs.Income Tax Officer International Taxation, Surat

In the result, the appeal of the assessee is allowed for statistical purposes in terms indicated above

ITA 185/SRT/2024[2017-18]Status: DisposedITAT Surat30 Oct 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.185/Srt/2024 Assessment Year: (2017-18) (Physical Hearing) Neville Homi Sarkari Income-Tax Officer (International बनाम/ Vallabh Baug G6, Chikhali Taxation), Surat, Aaykar Bhawan, Vs. Road, Near Iti, Antalia, Anvil Business Centre, Adajan, Surat- Antalia Via Bilimora, Antalia 395 007 S.O. Nandarkha-396 325 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Celps 7187 B (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 115BSection 142(1)Section 144Section 250Section 69A

…ant facts are on record in respect of that item. It further observed that the power of the Appellate Assistant Commissioner in permitting assessee to raise an additional ground in accordance with law, as held in case of Jute Corporation of India Ltd. vs. CIT, 187 ITR 688 (SC), is also available to ITAT in respect of appeals pending before it. In light of the above facts and ITA No.185/SRT/2024/ AY 17-18 Neville Homi Sarkari settled legal position, we admit the additional grounds raised by the assessee for adjudication along with the other grounds raised by the assessee. 4. Brief facts of the case are that in th…

M/S Good Living Shelters Pvt Ltd, Mumbai vs. Assistant Commissioner of Income Tax-12(2)(2), Mumbai

In the result all three appeals filed by the assessee are allowed

ITA 1611/MUM/2024[2009-10]Status: DisposedITAT Mumbai28 Oct 2025AY 2009-10

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Ms. Padmavathy S, Hon’Ble

For Appellant: S/Shri Subhash Chhajed & Sunil WakawalaFor Respondent: Shri Arun Kanti Datta -CIT DR
Section 132Section 143(1)Section 143(3)Section 153CSection 69A

…the assessment order does not show any satisfaction note being recorded by the Assessing Officer of the assessee which is the legal requirement. Reliance in this regard is placed on the decision of the Supreme court, in Jute Corporation of India Ltd. Vs. CIT 187 ITR 688 (SC) and NTPC vs. CIT (229 ITR 383) in order to submit that a legal ground which goes to the root of the matter and in respect of which the material is already available on record can be allowed to be raised in the appeal. The additional grounds raised by the assessee are as under :- Ground no.1: Assessment u/s 143(3) r. w. sec. 153C of the ACT.…

M/S Good Living Shelters Pvt Ltd, Mumbai vs. Assistant Commissioner of Income Tax-12(2)(2), Mumbai

In the result all three appeals filed by the assessee are allowed

ITA 1610/MUM/2024[2010-11]Status: DisposedITAT Mumbai28 Oct 2025AY 2010-11

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Ms. Padmavathy S, Hon’Ble

For Appellant: S/Shri Subhash Chhajed & Sunil WakawalaFor Respondent: Shri Arun Kanti Datta -CIT DR
Section 132Section 143(1)Section 143(3)Section 153CSection 69A

…the assessment order does not show any satisfaction note being recorded by the Assessing Officer of the assessee which is the legal requirement. Reliance in this regard is placed on the decision of the Supreme court, in Jute Corporation of India Ltd. Vs. CIT 187 ITR 688 (SC) and NTPC vs. CIT (229 ITR 383) in order to submit that a legal ground which goes to the root of the matter and in respect of which the material is already available on record can be allowed to be raised in the appeal. The additional grounds raised by the assessee are as under :- Ground no.1: Assessment u/s 143(3) r. w. sec. 153C of the ACT.…

M/S Good Livilng Shelters Pvt Ltd, Mumbai vs. Assistant Commissioner of Income Tax 12(2)(2), Mumbai

In the result all three appeals filed by the assessee are allowed

ITA 1609/MUM/2024[2008-09]Status: DisposedITAT Mumbai28 Oct 2025AY 2008-09

Bench: Justice (Retd.) C V Bhadang, Hon’Ble & Ms. Padmavathy S, Hon’Ble

For Appellant: S/Shri Subhash Chhajed & Sunil WakawalaFor Respondent: Shri Arun Kanti Datta -CIT DR
Section 132Section 143(1)Section 143(3)Section 153CSection 69A

…the assessment order does not show any satisfaction note being recorded by the Assessing Officer of the assessee which is the legal requirement. Reliance in this regard is placed on the decision of the Supreme court, in Jute Corporation of India Ltd. Vs. CIT 187 ITR 688 (SC) and NTPC vs. CIT (229 ITR 383) in order to submit that a legal ground which goes to the root of the matter and in respect of which the material is already available on record can be allowed to be raised in the appeal. The additional grounds raised by the assessee are as under :- Ground no.1: Assessment u/s 143(3) r. w. sec. 153C of the ACT.…

Om Prakash Bansal (HUF), Naya Baz Delhiar vs. Ac Circle 46(1) New Delhi, New Delh

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

ITA 2984/DEL/2024[2017-18]Status: DisposedITAT Delhi24 Oct 2025AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharmaom Prakash Bansal (Huf), Vs. Acit, Circle 46(1), 3990, F/F, Naya Bazar, New Delhi. Delhi – 110 006. (Pan : Aabho0485L) (Appellant) (Respondent) Assessee By : Shri Suresh Kumar Gupta, Ca Revenue By : Shir Vipul Kashyap, Sr. Dr Date Of Hearing : 05.08.2025 Date Of Order : 24.10.2025 O R D E R Per S.Rifaur Rahman,Am: 1. This Appeal Has Been Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi (Hereinafter Referred To As ‘Ld. Cit (A)) Dated 19.04.2024 For The Assessment Year 2017-18. 2. At The Time Of Hearing, Ld. Ar Of The Assessee Brought To Our Notice Application For Admission Of Additional Grounds Of Appeal Wherein Following Additional Grounds Of Appeal Are Raised :-

For Appellant: Shri Suresh Kumar Gupta, CAFor Respondent: Shir Vipul Kashyap, Sr. DR
Section 143(2)

…Delhi need to be quashed as the order is passed without issuing notice u/s 143(2) by the authority having jurisdiction over the appellant.” By relying on the decision of NTPC, Limited vs. CIT (1998) 229 ITR 383 (SC) and Jute Corporation of India Ltd. vs. CIT 187 ITR 688 (SC), ld. AR prayed that the issue raised by the assessee is legal issue which can be raised at any stage of the appellate proceedings. 3. On the other hand, ld. DR for the Revenue objected to the additional grounds and raised the same at this stage without raising the same before the lower authorities. 4. Considered the rival submissions and mat…

Bababhai Sadarbhai Shaikh, Ahmednagar vs. ITO Ward 1, Ahmednagar

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

ITA 144/PUN/2025[2015-16]Status: DisposedITAT Pune23 Oct 2025AY 2015-16

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2015-16 Bababhai Sadarbhai Shaikh Ito, Ward 1, Nr Goraba Takies Jamkhed, Vs. Ahmednagar Ahmednagar – 413201 Pan: Hozps1445M (Appellant) (Respondent) Assessee By : Shri Suhas P Bora Department By : Shri Ratnakar Bhimrao Shelake Date Of Hearing : 10-09-2025 Date Of Pronouncement : 23-10-2025 O R D E R Per R.K. Panda, Vp:

For Appellant: Shri Suhas P BoraFor Respondent: Shri Ratnakar Bhimrao Shelake
Section 142(1)Section 143(2)Section 144Section 144BSection 147Section 148Section 69A

…are already available on record. Referring to the decision of Hon’ble Supreme Court in the case of the National Thermal Power Co. Ltd. v. CIT [1998] 229 ITR 383 (SC) and in the case of Jute Corporation Of India Ltd vs Commissioner Of Income Tax And Anr (1991) 187 ITR 688 (SC) submitted that the additional ground raised by the assessee should be admitted. 5 8. The Ld. DR on the other hand strongly objected to the admission of the additional ground raised by the assessee. 9. After hearing both the sides and considering the fact that the additional ground raised by the assessee is purely legal in nature and all th…

Thakorbhai Vasantbhai Patel, Bharuch, Gujarat vs. Income Tax Officer Ward 1(3)- Bharuch, Bharuch, Gujarat

In the result, appeal is partly allowed

ITA 1070/SRT/2024[2017-18]Status: DisposedITAT Surat16 Oct 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1070/Srt/2024 Assessment Year: 2017-18 (Hybrid Hearing) Thakorbhai Vasantbhai Patel Income Tax Officer Ward-1(3) बनाम/ A-28, Punit Society, Near Bharuch, 1St Floor, Station Road, Vs. Civil Road, Bharuch-392 001 Near Panchwati Chowk, Bharuch- 356 069 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Akcpp 0669 E (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Sapnesh R Sheth, Ca राज" की ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 28/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 16/10/2025

Section 115BSection 143(3)Section 250Section 69A

…t facts are on record in respect of that item. It further observed that the power of the Appellate Assistant Commissioner in permitting assessee to raise an additional ground in accordance with law, as held in case of ‘Jute Corporation of India Ltd. vs. CIT’, 187 ITR 688 (SC), is also available to ITAT in respect of appeals pending before it. 3.3 In light of the above facts and settled legal position, the additional ground raised by the assessee is admitted for adjudication. 4. Brief facts of the case are that in the instant case, the assessee, Shri Thakorbhai Vasantbhai Patel, is an individual who had filed his…

Goutam Dey, North 24-Pgs vs. I.T.O., Ward - 50(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2068/KOL/2024[2017-2018]Status: DisposedITAT Kolkata16 Oct 2025AY 2017-2018

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm

Section 143(2)

…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. 04. The Id. Counsel for the assessee submitted that the said ground is purely a legal issue and the ass…

Bhavanaben Pravinchandrabhai Patel, Surat vs. ITO, Ward 1(3)(6), Surat

In the result, the appeal of the assessee is partly allowed for statistical purposes in terms indicated above

ITA 71/SRT/2025[2012-13]Status: DisposedITAT Surat15 Oct 2025AY 2012-13

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.71/Srt/2025 Assessment Year: (2012-13) (Hybrid Hearing) Bhavnaben Pravinchandrabhai Income Tax Officer, बनाम/ Patel Ward-1(3)(6), Surat, 303, Vs. 16D/183/6 Shiv Shaki Bhavan, Income Tax Office, Anavil Opp. Rupli Chinema, Ram Business Centre, Adajan, Surat- Nagar, Rander Road, Surat-395 395 007 005 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bgfpp 0968 N (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 143(3)Section 147Section 148Section 250

…ant facts are on record in respect of that item. It further observed that the power of the Appellate Assistant Commissioner in permitting assessee to raise an additional ground in accordance with law, as held in case of Jute Corporation of India Ltd. vs. CIT, 187 ITR 688 (SC), is also available to ITAT in respect of appeals pending before it. In light of the above facts and settled legal position, we admit the additional grounds raised by the assessee for adjudication along with the other grounds raised by the assessee. 5. The appeal filed by the assessee is barred by limitation by 606 days in filing of this appe…

Suresh Ranchhodbhai Tandel, Daman & Diu (Ut) vs. Income Tax Officer, Daman Ward, Daman

ITA 508/SRT/2023[2014-15]Status: DisposedITAT Surat15 Oct 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.508/Srt/2023 Assessment Year: (2014-15) (Hybrid Hearing) Suresh Ranchhodbhai Tandel Income Tax Officer, बनाम/ 8/211, Parkota Street, Ward-Daman-396 210 Vs. Nanidaman,Daman-396 210 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acvpt 6024 G (Appellant) (Respondent) िनधा"रती की ओर से /Appellant By Shri P.M. Jagasheth, Ca राज" की ओर से/Respondent By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख /Date Of Hearing 23/07/2025 उद्घोषणा की तारीख /Date Of Pronouncement 15/10/2025

Section 143(3)Section 250

…further observed that the power of the Appellate Assistant Commissioner in permitting assessee to raise an additional ground in accordance with law, as held 3 ITA No.508/SRT/2023/ AY 14-15 Suresh R Tandel in case of Jute Corporation of India Ltd. vs. CIT, 187 ITR 688 (SC), is also available to ITAT in respect of appeals pending before it. In light of the above facts and settled legal position, we are of the considered opinion that the additional grounds raised by the assessee deserve to be admitted for adjudication. The same is accordingly admitted and would be decided in course of this order. 5. Brief facts…

Sunil Singh, Kolkata vs. I.T.O., Ward - 30(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2555/KOL/2024[2018-2019]Status: DisposedITAT Kolkata15 Oct 2025AY 2018-2019

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Ito Ward 30(1), Kolkata Sunil Singh Aaykar Bhawan Dakshin, North Tangra, Dhapa Road, 2, Gariahat Road (South), Room Chowbagha South 24 Parganas, Vs. No.3, Fifth Floor, Kolkata-700053 Kolkata-700105, West Bengal West Bengal (Appellant) (Respondent) Pan No. Anbps5909E Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri S.B. Chakraborthy, Dr Date Of Hearing: 25.08.2025 Date Of Pronouncement: 15.10.2025

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri S.B. Chakraborthy, DR
Section 143(2)Section 143(3)

…o be done from any quarter whatsoever, the legal ground raised by the assessee may kindly be admitted for adjudication. In defense of his arguments the ld. AR relied on 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). 05. The ld. DR on the other hand submitted that the issue was not raised before any of the authorities below and therefore, may kindly be restored to the file of any…

Basf India Limited, Mumbai vs. DCIT Circle 14(1)(1), Mumbai

In the result both the appeals filed by the assessee are allowed for statistical purposes

ITA 2001/MUM/2025[2013-14]Status: DisposedITAT Mumbai15 Oct 2025AY 2013-14

Bench: Shri Sandeep Gosain & Shri Om Prakash Kant

Section 143(3)Section 147Section 250Section 92C

…itional ground. In this regard we found that the same is 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, I allow the application for raising the additional ground and consequently the said ground is admitted to be heard on merits. 10. At the very outset, Ld. AR drawn out attention to page 97 of the paper book, wherein assessee had made BASF India Ltd. Mumbai. sub…

Basf India Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 14(1)(1), Mumbai

In the result both the appeals filed by the assessee are allowed for statistical purposes

ITA 2000/MUM/2025[2013-14]Status: DisposedITAT Mumbai15 Oct 2025AY 2013-14

Bench: Shri Sandeep Gosain & Shri Om Prakash Kant

Section 143(3)Section 147Section 250Section 92C

…itional ground. In this regard we found that the same is 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, I allow the application for raising the additional ground and consequently the said ground is admitted to be heard on merits. 10. At the very outset, Ld. AR drawn out attention to page 97 of the paper book, wherein assessee had made BASF India Ltd. Mumbai. sub…