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 372,009 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

Prism Cement Ltd, Mumbai vs. Asst CIT Cen Cir 34, Mumbai

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed for statistical purposes

ITA 2545/MUM/2015[2010-11]Status: DisposedITAT Mumbai20 Sept 2019AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Shri NS JangpangiFor Respondent: Shri S.E.Dastur, AR
Section 143(3)Section 401A(9)Section 40A(9)

…आयकर अपीलीय अधिकरण “C” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री राजेश कुमार लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 1757/Mum/2015 (inaQa-arNa baYa- / Assessment Years 2010-11) The Dy. Commissioner of M/s Prism Cement Ltd. Income Tax, Central Circle- Rahejas Main Avenue, V.P 6(1) (Earlier CC-34) Road Santacruz (West), Vs. R.No. 104, First Floor, Mumbai-400 054 Aayakar Bhavan, M.K. road, Mumbai-400 020 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PAN No.…

DCIT CC 6(1) (Earlier CC-34), Mumbai vs. Prism Cement Ltd, Mumbai

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed for statistical purposes

ITA 1757/MUM/2015[2010-11]Status: DisposedITAT Mumbai20 Sept 2019AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: Shri NS JangpangiFor Respondent: Shri S.E.Dastur, AR
Section 143(3)Section 401A(9)Section 40A(9)

…आयकर अपीलीय अधिकरण “C” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री राजेश कुमार लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM Aayakr ApIla saM./ ITA No. 1757/Mum/2015 (inaQa-arNa baYa- / Assessment Years 2010-11) The Dy. Commissioner of M/s Prism Cement Ltd. Income Tax, Central Circle- Rahejas Main Avenue, V.P 6(1) (Earlier CC-34) Road Santacruz (West), Vs. R.No. 104, First Floor, Mumbai-400 054 Aayakar Bhavan, M.K. road, Mumbai-400 020 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PAN No.…

Smt. Bina Wadhwa, Agra vs. ITO Ward 1(1)(1), Agra

In the result, the appeal is allowed for statistical purposes

ITA 147/AGR/2018[2010-11]Status: DisposedITAT Agra18 Sept 2019AY 2010-11

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year: 2010-11

Section 133(6)Section 143(3)Section 147Section 148Section 151Section 16ASection 23ASection 24Section 34ASection 35

…onal grounds which are required to be admitted as the said grounds are legal in nature and for that purpose the assessee relied upon the decision of Hon’ble Supreme Court in the matter of NTPC v. CIT, 229 ITR 383 (SC) and Jute Corporation of India vs. CIT, 187 ITR 688 (SC). The additional grounds raised are to the following effect : 3 “1. Because the Ld. Assessing Officer has taken approval of Ld CIT-1, Agra for issue of notice under section 133(6), evident from the Assessing Order, and no approval has been taken for issue of notice under section 148 of the Income Tax Act, hence reopening of case without val…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 278/GTY/2018[2015-16]Status: DisposedITAT Guwahati13 Sept 2019AY 2015-16

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…C)it is held that scope of AAC’s power is co-terminus with that of the ITO. CIT(A) has plenary power in disposing of an appeal. He can do what the ITO can do and also direct him what he has failed to do. In case of Jute Corporation of India Ltd Vs. CIT (1991) 187 ITR 688(SC) it is held that the observation of the Supreme Court in case of Kanpur Coal Syndicate (Supra) are squarely applicable in the interpretation of section 251(1)(a). It is held that power of the AAC is co- terminus with that of the ITO. If that is so, there appears to be no reason as to why the appellate authority cannot modify the assessment ord…

Deputy Commissioner of Income Tax, Circle - 03, Guwahati vs. Numaligarh Refinery Limited, Guwahati

In the result, appeals of the assessee in I

ITA 28/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…C)it is held that scope of AAC’s power is co-terminus with that of the ITO. CIT(A) has plenary power in disposing of an appeal. He can do what the ITO can do and also direct him what he has failed to do. In case of Jute Corporation of India Ltd Vs. CIT (1991) 187 ITR 688(SC) it is held that the observation of the Supreme Court in case of Kanpur Coal Syndicate (Supra) are squarely applicable in the interpretation of section 251(1)(a). It is held that power of the AAC is co- terminus with that of the ITO. If that is so, there appears to be no reason as to why the appellate authority cannot modify the assessment ord…

Numaligarh Refinery Limited, Guwahati vs. Deputy Commissioner of Income Tax, Circle - 03, Guwahati

In the result, appeals of the assessee in I

ITA 27/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…C)it is held that scope of AAC’s power is co-terminus with that of the ITO. CIT(A) has plenary power in disposing of an appeal. He can do what the ITO can do and also direct him what he has failed to do. In case of Jute Corporation of India Ltd Vs. CIT (1991) 187 ITR 688(SC) it is held that the observation of the Supreme Court in case of Kanpur Coal Syndicate (Supra) are squarely applicable in the interpretation of section 251(1)(a). It is held that power of the AAC is co- terminus with that of the ITO. If that is so, there appears to be no reason as to why the appellate authority cannot modify the assessment ord…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 98/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…C)it is held that scope of AAC’s power is co-terminus with that of the ITO. CIT(A) has plenary power in disposing of an appeal. He can do what the ITO can do and also direct him what he has failed to do. In case of Jute Corporation of India Ltd Vs. CIT (1991) 187 ITR 688(SC) it is held that the observation of the Supreme Court in case of Kanpur Coal Syndicate (Supra) are squarely applicable in the interpretation of section 251(1)(a). It is held that power of the AAC is co- terminus with that of the ITO. If that is so, there appears to be no reason as to why the appellate authority cannot modify the assessment ord…

The Deputy Commissioner of Income Tax, Circle-3, Guwahati vs. M/S. Numaligarh Refinery Ltd., Guwahati

In the result, appeals of the assessee in I

ITA 97/GTY/2016[2011-12]Status: DisposedITAT Guwahati13 Sept 2019AY 2011-12

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…C)it is held that scope of AAC’s power is co-terminus with that of the ITO. CIT(A) has plenary power in disposing of an appeal. He can do what the ITO can do and also direct him what he has failed to do. In case of Jute Corporation of India Ltd Vs. CIT (1991) 187 ITR 688(SC) it is held that the observation of the Supreme Court in case of Kanpur Coal Syndicate (Supra) are squarely applicable in the interpretation of section 251(1)(a). It is held that power of the AAC is co- terminus with that of the ITO. If that is so, there appears to be no reason as to why the appellate authority cannot modify the assessment ord…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 90/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…C)it is held that scope of AAC’s power is co-terminus with that of the ITO. CIT(A) has plenary power in disposing of an appeal. He can do what the ITO can do and also direct him what he has failed to do. In case of Jute Corporation of India Ltd Vs. CIT (1991) 187 ITR 688(SC) it is held that the observation of the Supreme Court in case of Kanpur Coal Syndicate (Supra) are squarely applicable in the interpretation of section 251(1)(a). It is held that power of the AAC is co- terminus with that of the ITO. If that is so, there appears to be no reason as to why the appellate authority cannot modify the assessment ord…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 89/GTY/2016[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…C)it is held that scope of AAC’s power is co-terminus with that of the ITO. CIT(A) has plenary power in disposing of an appeal. He can do what the ITO can do and also direct him what he has failed to do. In case of Jute Corporation of India Ltd Vs. CIT (1991) 187 ITR 688(SC) it is held that the observation of the Supreme Court in case of Kanpur Coal Syndicate (Supra) are squarely applicable in the interpretation of section 251(1)(a). It is held that power of the AAC is co- terminus with that of the ITO. If that is so, there appears to be no reason as to why the appellate authority cannot modify the assessment ord…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 8/GTY/2014[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…C)it is held that scope of AAC’s power is co-terminus with that of the ITO. CIT(A) has plenary power in disposing of an appeal. He can do what the ITO can do and also direct him what he has failed to do. In case of Jute Corporation of India Ltd Vs. CIT (1991) 187 ITR 688(SC) it is held that the observation of the Supreme Court in case of Kanpur Coal Syndicate (Supra) are squarely applicable in the interpretation of section 251(1)(a). It is held that power of the AAC is co- terminus with that of the ITO. If that is so, there appears to be no reason as to why the appellate authority cannot modify the assessment ord…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 7/GTY/2014[2009-10]Status: DisposedITAT Guwahati13 Sept 2019AY 2009-10

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…C)it is held that scope of AAC’s power is co-terminus with that of the ITO. CIT(A) has plenary power in disposing of an appeal. He can do what the ITO can do and also direct him what he has failed to do. In case of Jute Corporation of India Ltd Vs. CIT (1991) 187 ITR 688(SC) it is held that the observation of the Supreme Court in case of Kanpur Coal Syndicate (Supra) are squarely applicable in the interpretation of section 251(1)(a). It is held that power of the AAC is co- terminus with that of the ITO. If that is so, there appears to be no reason as to why the appellate authority cannot modify the assessment ord…

M/S. Numaligarh Refinery Ltd., Guwahati vs. The Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, appeals of the assessee in I

ITA 5/GTY/2014[2007-08]Status: DisposedITAT Guwahati13 Sept 2019AY 2007-08

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

…C)it is held that scope of AAC’s power is co-terminus with that of the ITO. CIT(A) has plenary power in disposing of an appeal. He can do what the ITO can do and also direct him what he has failed to do. In case of Jute Corporation of India Ltd Vs. CIT (1991) 187 ITR 688(SC) it is held that the observation of the Supreme Court in case of Kanpur Coal Syndicate (Supra) are squarely applicable in the interpretation of section 251(1)(a). It is held that power of the AAC is co- terminus with that of the ITO. If that is so, there appears to be no reason as to why the appellate authority cannot modify the assessment ord…

Colagate-Palmolive (I) Ltd, Mumbai vs. Addl CIT 10(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 8428/MUM/2010[2006-07]Status: DisposedITAT Mumbai11 Sept 2019AY 2006-07

Bench: Shri G.S. Pannu & Shri Pawan Singhcolgate Palmolive (India) Ltd., Additional Commissioner Of Colgate Research Centre, Income Tax-10(3) Main Street, Vs. Hiranandani, Gardens, Pawai, Mumbai-400076 Pan: Aaacc4309B Appellant Respondent

For Appellant: Sh. Perci J Pardiwala, AdvocateFor Respondent: Shri Anand Mohan (CIT- DR)
Section 14(2)Section 143(3)Section 14ASection 14A(2)Section 254(1)Section 80ISection 92B

…rt of his submission the learned AR of the assessee relied upon the decision of Hon’ble Supreme Court in case of CIT versus S. Nelliappan (66 ITR 722 SC), National Thermal Power Corporation Ltd versus CIT (229 ITR 383 SC) and Jute Corporation of India Ltd (187 ITR 688 SC). On the other hand the learned CIT–DR submits that he left the admission of additional ground of appeal at the discretion of tribunal. 6. We have considered the submission of the parties and find that no new facts are required to be brought on record for adjudication of additional ground of appeal and that all facts are emanating from the…

Sabras Investment & Trading Co. Ltd ( Now Merged With Tata Chemicals Ltd), Mumbai vs. ACIT 2(2), Mumbai

The appeals of the assessee are allowed

ITA 872/MUM/2013[1999-00]Status: DisposedITAT Mumbai05 Sept 2019AY 1999-00

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Aayakr Apila Sam./ Ita No. 915/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 916/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 917/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 918/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1999-00) Aayakr Apila Sam./ Ita No. 869/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 870/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 871/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 872/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1999-00)

For Appellant: Shri Nitesh Joshi &For Respondent: Shri R Manjunatha Swamy, DR
Section 120(4)(b)Section 127Section 143(3)

…ed on the basis of records available in the assessment proceedings. He placed reliance on the following precedents for admission of the additional grounds: - “-National Thermal Power Co. Ltd. vs. CIT [229 ITR 383 (SC)] -Jute Corporation of India Ltd. vs. CIT [187 ITR 688 (SC)] -CIT vs. S. Nelliappan [66 ITR 722 (SC)] -Ahmedabad Electricity Co. Ltd vs. CIT [199 ITR 351 (Bom)] -CIT vs. Pruthvi Brokers & Shareholders (348 ITR 336 (Bom)] -Ashok Vardhan Birla Vs. CIT [208 ITR 958 (Bom.)] -Inaroo Vs. CIT (204 ITR 312 (Bom)] -CIT vs. Govindram Bros. P. Ltd (141 ITR 626 (Bom)] 6 | P a g e ITA Nso.915 to 918/Mum/2012 & 8…

Sabras Investment & Trading Co. Ltd ( Now Merged With Tata Chemicals Ltd), Mumbai vs. JCIT Sp RG, 1, Mumbai

The appeals of the assessee are allowed

ITA 871/MUM/2013[1998-99]Status: DisposedITAT Mumbai05 Sept 2019AY 1998-99

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Aayakr Apila Sam./ Ita No. 915/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 916/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 917/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 918/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1999-00) Aayakr Apila Sam./ Ita No. 869/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 870/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 871/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 872/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1999-00)

For Appellant: Shri Nitesh Joshi &For Respondent: Shri R Manjunatha Swamy, DR
Section 120(4)(b)Section 127Section 143(3)

…ed on the basis of records available in the assessment proceedings. He placed reliance on the following precedents for admission of the additional grounds: - “-National Thermal Power Co. Ltd. vs. CIT [229 ITR 383 (SC)] -Jute Corporation of India Ltd. vs. CIT [187 ITR 688 (SC)] -CIT vs. S. Nelliappan [66 ITR 722 (SC)] -Ahmedabad Electricity Co. Ltd vs. CIT [199 ITR 351 (Bom)] -CIT vs. Pruthvi Brokers & Shareholders (348 ITR 336 (Bom)] -Ashok Vardhan Birla Vs. CIT [208 ITR 958 (Bom.)] -Inaroo Vs. CIT (204 ITR 312 (Bom)] -CIT vs. Govindram Bros. P. Ltd (141 ITR 626 (Bom)] 6 | P a g e ITA Nso.915 to 918/Mum/2012 & 8…

Sabras Investment & Trading Co. Ltd ( Now Merged With Tata Chemicals Ltd), Mumbai vs. JCIT Sp RG, 1, Mumbai

The appeals of the assessee are allowed

ITA 870/MUM/2013[1997-98]Status: DisposedITAT Mumbai05 Sept 2019AY 1997-98

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Aayakr Apila Sam./ Ita No. 915/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 916/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 917/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 918/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1999-00) Aayakr Apila Sam./ Ita No. 869/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 870/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 871/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 872/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1999-00)

For Appellant: Shri Nitesh Joshi &For Respondent: Shri R Manjunatha Swamy, DR
Section 120(4)(b)Section 127Section 143(3)

…ed on the basis of records available in the assessment proceedings. He placed reliance on the following precedents for admission of the additional grounds: - “-National Thermal Power Co. Ltd. vs. CIT [229 ITR 383 (SC)] -Jute Corporation of India Ltd. vs. CIT [187 ITR 688 (SC)] -CIT vs. S. Nelliappan [66 ITR 722 (SC)] -Ahmedabad Electricity Co. Ltd vs. CIT [199 ITR 351 (Bom)] -CIT vs. Pruthvi Brokers & Shareholders (348 ITR 336 (Bom)] -Ashok Vardhan Birla Vs. CIT [208 ITR 958 (Bom.)] -Inaroo Vs. CIT (204 ITR 312 (Bom)] -CIT vs. Govindram Bros. P. Ltd (141 ITR 626 (Bom)] 6 | P a g e ITA Nso.915 to 918/Mum/2012 & 8…

Sabras Investment & Trading P.Ltd ( Now Merged With Tata Chemicals Ltd), Mumbai vs. JCIT Sp RG, 1, Mumbai

The appeals of the assessee are allowed

ITA 869/MUM/2013[1996-97]Status: DisposedITAT Mumbai05 Sept 2019AY 1996-97

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Aayakr Apila Sam./ Ita No. 915/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 916/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 917/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 918/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1999-00) Aayakr Apila Sam./ Ita No. 869/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 870/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 871/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 872/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1999-00)

For Appellant: Shri Nitesh Joshi &For Respondent: Shri R Manjunatha Swamy, DR
Section 120(4)(b)Section 127Section 143(3)

…ed on the basis of records available in the assessment proceedings. He placed reliance on the following precedents for admission of the additional grounds: - “-National Thermal Power Co. Ltd. vs. CIT [229 ITR 383 (SC)] -Jute Corporation of India Ltd. vs. CIT [187 ITR 688 (SC)] -CIT vs. S. Nelliappan [66 ITR 722 (SC)] -Ahmedabad Electricity Co. Ltd vs. CIT [199 ITR 351 (Bom)] -CIT vs. Pruthvi Brokers & Shareholders (348 ITR 336 (Bom)] -Ashok Vardhan Birla Vs. CIT [208 ITR 958 (Bom.)] -Inaroo Vs. CIT (204 ITR 312 (Bom)] -CIT vs. Govindram Bros. P. Ltd (141 ITR 626 (Bom)] 6 | P a g e ITA Nso.915 to 918/Mum/2012 & 8…

Sabras Investment & Trading Co. Ltd ( Now Merged With Tata Chemical Ltd), Mumbai vs. Asst CIT 2(2), Mumbai

The appeals of the assessee are allowed

ITA 918/MUM/2012[1999-00]Status: DisposedITAT Mumbai05 Sept 2019AY 1999-00

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am Aayakr Apila Sam./ Ita No. 915/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 916/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 917/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 918/Mum/2012 (Inaqa-Arna Baya- / Assessment Year 1999-00) Aayakr Apila Sam./ Ita No. 869/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1996-97) Aayakr Apila Sam./ Ita No. 870/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1997-98) Aayakr Apila Sam./ Ita No. 871/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1998-99) Aayakr Apila Sam./ Ita No. 872/Mum/2013 (Inaqa-Arna Baya- / Assessment Year 1999-00)

For Appellant: Shri Nitesh Joshi &For Respondent: Shri R Manjunatha Swamy, DR
Section 120(4)(b)Section 127Section 143(3)

…ed on the basis of records available in the assessment proceedings. He placed reliance on the following precedents for admission of the additional grounds: - “-National Thermal Power Co. Ltd. vs. CIT [229 ITR 383 (SC)] -Jute Corporation of India Ltd. vs. CIT [187 ITR 688 (SC)] -CIT vs. S. Nelliappan [66 ITR 722 (SC)] -Ahmedabad Electricity Co. Ltd vs. CIT [199 ITR 351 (Bom)] -CIT vs. Pruthvi Brokers & Shareholders (348 ITR 336 (Bom)] -Ashok Vardhan Birla Vs. CIT [208 ITR 958 (Bom.)] -Inaroo Vs. CIT (204 ITR 312 (Bom)] -CIT vs. Govindram Bros. P. Ltd (141 ITR 626 (Bom)] 6 | P a g e ITA Nso.915 to 918/Mum/2012 & 8…

Mansukhbhai Dayalbhai Patel, Surat vs. The Dy. Commissioner of Income Tax, Cen. Circle-2, Surat

In the result, the appeal of the assessee is partly allowed

ITA 1780/AHD/2016[2011-12]Status: DisposedITAT Surat27 Aug 2019AY 2011-12

Bench: Shri Bhavnesh Saini & Shri O. P. Meenaआ.अ.सं./I.T.A No.1780/Ahd/2016 िनधा"रण वष"/Assessment Year: 2011-12 Shri Mansukhbhai Dayalbhai V. Assistant Commissioner Of Patel,(Sheta), Income Tax, Central 10 Shantiniketan Row House, Circle-2, Surat Anand Mahal Road Adajan, Surat. [Pan: Abcpp 1275 F] अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से Assessee By Shri Rasesh Shah, Ca राज"व क" ओर से Revenue By Shri Sriniwas T. Bidari, Cit(Dr) सुनवाई क" तारीख Date Of Hearing 26.07.2019 उ"ोषणा क" तारीख Date Of 27.08.2019 Pronouncement

Section 143(3)Section 148Section 153A

…on record and issue arise out of impugned order in the light of ratio laid down by the Hon`ble Supreme Court in the case of National Thermal Power Co. Ltd. v. CIT [1998] 229 ITR 383 (SC) [1999] 157 CTR 249 (SC) and Jute Corporation of India Ltd. v. CIT [1991] 187 ITR 688 (SC): [1990] 53 Taxman 85 (SC). 4. On the other hand, the Ld. CIT (DR) opposed the admission of additional ground and relied on the written submissions dated 17.07.2019 submitted by his predecessor CIT (D.R.). It was argued the appellant had never raised this ground of appeal in any of the hearings before the Tribunal. Therefore, the assessee ca…