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.

How many judgments cite Jute Corporation of India Ltd. v. CIT?

1,372 judgments on BharatTax cite Jute Corporation of India Ltd. v. CIT (187 ITR 688), spanning 2008 to 2026.

Which sections of the Income Tax Act does Jute Corporation of India Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 147, Section 148, Section 153A, Section 132, Section 142(1).

Jute Corporation of India Ltd. v. CIT (187 ITR 688)

Vandana Bansal L/H of Late Dr. Ashwani Kumar Bansal, Allahabad vs. ACIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 34/ALLD/2019[2007-08]Status: DisposedITAT Allahabad30 Sept 2025AY 2007-08

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…efore us; we deem it fit to decide the admissibility of additional grounds. The assessees relied on the Supreme Court order in the case of National Thermal Power Company Limited vs. CIT [1998] 229 ITR 383 (SC) and Jute Corporation of India Ltd. Vs. CIT [1991] 187 ITR 688. Further as discussed earlier, while passing the aforesaid order dated 21/12/2018, Coordinate Bench of the ITAT, Allahabad had already decided grounds pertaining to whether the assessment was barred by limitation and whether the approvals given by the JCIT u/s 153D of the Act were valid. These issues permeate through all the cases in the appeals…

Minto Developers Pvt. Ltd., Allahabad vs. Assistant Commissioner of Income Tax, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 337/ALLD/2018[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…efore us; we deem it fit to decide the admissibility of additional grounds. The assessees relied on the Supreme Court order in the case of National Thermal Power Company Limited vs. CIT [1998] 229 ITR 383 (SC) and Jute Corporation of India Ltd. Vs. CIT [1991] 187 ITR 688. Further as discussed earlier, while passing the aforesaid order dated 21/12/2018, Coordinate Bench of the ITAT, Allahabad had already decided grounds pertaining to whether the assessment was barred by limitation and whether the approvals given by the JCIT u/s 153D of the Act were valid. These issues permeate through all the cases in the appeals…

DCIT Central Circle-31 Delhi, Delhi vs. Rswm Ltd., Bhilwara

In the result, the revenue appeals are dismissed

ITA 909/JODH/2024[2013]Status: DisposedITAT Jodhpur29 Sept 2025

Bench: IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON'BLE ACCOUNTANT MEMBER AND ANIKESH BANERJEE, HON'BLE (Judicial Member)

Section 139(5)

…be admitted, even if it amounts to modifying the assessment order and no such ground were raised before the AO. In support of its contention, the appellant has relied upon the decision of the Supreme Court in the case of Jute Corporation of India Ltd. vs CIT (187 ITR 688) and the decision of Supreme Court in the case of National Thermal Power Co. Ltd. vs CIT (229 ITR 383). The appellant has also relied upon the decision of Bombay High Court in the case of CIT vs Pruthvi Brokers & Shareholders Pvt, Ltd. (349 ITR 0336), In addition to above three decisions, the appellant has also relied upon the other decisions as…

DCIT Central Circle-31 New Delhi, New Delhi vs. Rswm Ltd., Bhilwara

In the result, the revenue appeals are dismissed

ITA 908/JODH/2024[2012-13]Status: DisposedITAT Jodhpur29 Sept 2025AY 2012-13

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

Section 139(5)

…be admitted, even if it amounts to modifying the assessment order and no such ground were raised before the AO. In support of its contention, the appellant has relied upon the decision of the Supreme Court in the case of Jute Corporation of India Ltd. vs CIT (187 ITR 688) and the decision of Supreme Court in the case of National Thermal Power Co. Ltd. vs CIT (229 ITR 383). The appellant has also relied upon the decision of Bombay High Court in the case of CIT vs Pruthvi Brokers & Shareholders Pvt, Ltd. (349 ITR 0336), In addition to above three decisions, the appellant has also relied upon the other decisions as…

DCIT Central Circle-31 Delhi, New Delhi vs. Rswm Ltd., Bhilwara

In the result, the revenue appeals are dismissed

ITA 907/JODH/2024[2011]Status: DisposedITAT Jodhpur29 Sept 2025

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

Section 139(5)

…be admitted, even if it amounts to modifying the assessment order and no such ground were raised before the AO. In support of its contention, the appellant has relied upon the decision of the Supreme Court in the case of Jute Corporation of India Ltd. vs CIT (187 ITR 688) and the decision of Supreme Court in the case of National Thermal Power Co. Ltd. vs CIT (229 ITR 383). The appellant has also relied upon the decision of Bombay High Court in the case of CIT vs Pruthvi Brokers & Shareholders Pvt, Ltd. (349 ITR 0336), In addition to above three decisions, the appellant has also relied upon the other decisions as…

DCIT Central Circle-31 Delhi, Delhi vs. Rswm Ltd., Bhilwara

In the result, the revenue appeals are dismissed

ITA 906/JODH/2024[2009-10]Status: DisposedITAT Jodhpur29 Sept 2025AY 2009-10

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

Section 139(5)

…be admitted, even if it amounts to modifying the assessment order and no such ground were raised before the AO. In support of its contention, the appellant has relied upon the decision of the Supreme Court in the case of Jute Corporation of India Ltd. vs CIT (187 ITR 688) and the decision of Supreme Court in the case of National Thermal Power Co. Ltd. vs CIT (229 ITR 383). The appellant has also relied upon the decision of Bombay High Court in the case of CIT vs Pruthvi Brokers & Shareholders Pvt, Ltd. (349 ITR 0336), In addition to above three decisions, the appellant has also relied upon the other decisions as…

Kamuben Ramanlal Patel, Daman vs. Income Tax Officer, Daman

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

ITA 913/SRT/2024[2012-13]Status: DisposedITAT Surat25 Sept 2025AY 2012-13

Bench: Ms.Suchitra Raghunath Kamble& Shri Bijayananda Prusethआयकरअपीलसं./Ita No.913/Srt/2024 Assessment Year: 2012-13 (Hybrid Hearing) Smt. Kamuben Ramanlal Patel Income Tax Officer, Daman, बनाम/ House No.1, Varkund, Income Tax Department, Jeevanji Vs. Mithanagar, Nani Daman, Hotel Building, Kathiria Road, Daman & Diu-396 210 Nani Daman, Daman & Diu- -396210 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acppk1885N (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Appellant By Shri Hemant Suthar, Ca राज"कीओरसे /Respondent By Shriajay Uke, Sr. Dr सुनवाई की तारीख/Date Of Hearing 17/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 25/09/2025

Section 143(3)Section 250Section 271(1)Section 271(1)(c)Section 274

…ecific ground as above is inadvertently omitted. Hence, the appellant may be permitted to raise the same for adjudication. Reliance is placed on the ratio of following judgment s for admission of the additional ground:  Jute Corporation of India Ltd. vs. CIT 187 ITR 688 (SC)  National Thermal Power Co. Ltd. vs. CIT 229 ITR 383 (SC) The appellant prays to your honour that proper justice would be done to the appellant if the ground above referred is also adjudicated and, therefore, same is prayed to be admitted and the appellant be permitted to agitate the aforesaid additional ground.” ITA No.913/Srt/2024 A.Y 1…

Super Cassettes Industries Private Limited, Delhi vs. DCIT Central Circle 3, Delhi

ITA 7/DEL/2024[2017-18]Status: DisposedITAT Delhi25 Sept 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

…Ld. CIT(A) can do what the Ld. AO can do and can also direct him to do what he failed to do", a proposition laid down by the Hon'ble Supreme Court in the case of Kanpur Coal Syndicate (supra) which was followed in Jute Corporation of India Ltd. vs. CIT (1991) 187 ITR 688 (SC) and applied the principles of Law laid down by the Hon'ble Supreme Court in their earlier decisions in CIT vs. Shapoorji Pallonji Mistry (1962) 44 ITR 891(SC) and CIT vs. Rai Bahadur Hardutroy Motilal Chamaria (1967) 66 ITR 443 (SC) that there is a solitary but significant limitation to the power of Ld. CIT(A) u/s 251 of the Act, namely that…