Kapoorchand Shrimal v. CIT

204 ITR 580High Court#15324 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2024.

Sections most often in play

Section 154Section 1962Section 250(4) of the IT ActSection 250(5) of the IT Act

Issues it is cited on

section 116section 251(1)section 251accommodation entrysection 151section 153csection 153section 153asection 15section 25section 11section 148

Judgments citing Kapoorchand Shrimal v. CIT

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), NEW DELHI, DELHI vs. ACORE CONSULTING PVT LTD, DLEHI

In the result, the appeal of the Revenue in ITA No

ITA 1308/DEL/2024[2014-15]Status: DisposedITAT Delhi13 Aug 2024AY 2014-15

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri C.S. Anand, AdvFor Respondent: Shri Kanv Bali, Sr. DR

…ity is duty bound to make an enquiry even if such enquiry was not made by the assessing officer if the facts and circumstances of the case warrant such an enquiry to be made. Reference in this regard may be made to the judgments reported in 107 ITR 808 (Ker); 204 ITR 580 (Cal); 231 ITR 1 (Bom) and 36 Taxman 353 (Del). It therefore follows that the matters to be considered by the first appellate authority need not be confined to what was considered by the assessing officer while making the order appealed against….. 9. There are of course several judgments where it has clearly been laid down that the assessee on h…

MANOJ KUMAR JAIN,GHAZIABAD vs. DCIT, CENTRAL CIRCLE, GHAZIABAD

In the result, ground No. 2 of the appeal of the assessee is also dismissed

ITA 4163/DEL/2018[2008-09]Status: DisposedITAT Delhi27 Jul 2021AY 2008-09

Bench: Ms. Suchitra Kamblea N D Shri Prashant Maharishi

For Appellant: N o n eFor Respondent: Ms. Parmita M. Biswas
Section 147Section 153CSection 251Section 251(1)(i)

…red to dispose of the whole or any part of the matter afresh unless forbidden from doing so by the statute. Such is the mandate of the honourable Supreme Court in 131 ITR 451 in case of Kapoorchand Shrimal V CIT . Further the honourable Calcutta High Court in 204 ITR 580 has clearly held that where the assessing officer commits an error in the course of completing the assessment proceedings after having duly assumed jurisdiction, it is the duty of the appellate authority to remove the particular defect or irregularity occurring in the course of the proceedings. 11. It is also clear that the powers of the learned…

MANOJ KUMAR JAIN,GHAZIABAD vs. DCIT, CENTRAL CIRCLE, GHAZIABAD

In the result, ground No. 2 of the appeal of the assessee is also dismissed

ITA 4162/DEL/2018[2007-08]Status: DisposedITAT Delhi27 Jul 2021AY 2007-08

Bench: Ms. Suchitra Kamblea N D Shri Prashant Maharishi

For Appellant: N o n eFor Respondent: Ms. Parmita M. Biswas
Section 147Section 153CSection 251Section 251(1)(i)

…red to dispose of the whole or any part of the matter afresh unless forbidden from doing so by the statute. Such is the mandate of the honourable Supreme Court in 131 ITR 451 in case of Kapoorchand Shrimal V CIT . Further the honourable Calcutta High Court in 204 ITR 580 has clearly held that where the assessing officer commits an error in the course of completing the assessment proceedings after having duly assumed jurisdiction, it is the duty of the appellate authority to remove the particular defect or irregularity occurring in the course of the proceedings. 11. It is also clear that the powers of the learned…

MANOJ KUMAR JAIN,GHAZIABAD vs. DCIT, CENTRAL CIRCLE, GHAZIABAD

In the result, ground No. 2 of the appeal of the assessee is also dismissed

ITA 4161/DEL/2018[2006-07]Status: DisposedITAT Delhi27 Jul 2021AY 2006-07

Bench: Ms. Suchitra Kamblea N D Shri Prashant Maharishi

For Appellant: N o n eFor Respondent: Ms. Parmita M. Biswas
Section 147Section 153CSection 251Section 251(1)(i)

…red to dispose of the whole or any part of the matter afresh unless forbidden from doing so by the statute. Such is the mandate of the honourable Supreme Court in 131 ITR 451 in case of Kapoorchand Shrimal V CIT . Further the honourable Calcutta High Court in 204 ITR 580 has clearly held that where the assessing officer commits an error in the course of completing the assessment proceedings after having duly assumed jurisdiction, it is the duty of the appellate authority to remove the particular defect or irregularity occurring in the course of the proceedings. 11. It is also clear that the powers of the learned…

MANOJ KUMAR JAIN,GHAZIABAD vs. DCIT, CENTRAL CIRCLE, GHAZIABAD

In the result, ground No. 2 of the appeal of the assessee is also dismissed

ITA 4160/DEL/2018[2005-06]Status: DisposedITAT Delhi27 Jul 2021AY 2005-06

Bench: Ms. Suchitra Kamblea N D Shri Prashant Maharishi

For Appellant: N o n eFor Respondent: Ms. Parmita M. Biswas
Section 147Section 153CSection 251Section 251(1)(i)

…red to dispose of the whole or any part of the matter afresh unless forbidden from doing so by the statute. Such is the mandate of the honourable Supreme Court in 131 ITR 451 in case of Kapoorchand Shrimal V CIT . Further the honourable Calcutta High Court in 204 ITR 580 has clearly held that where the assessing officer commits an error in the course of completing the assessment proceedings after having duly assumed jurisdiction, it is the duty of the appellate authority to remove the particular defect or irregularity occurring in the course of the proceedings. 11. It is also clear that the powers of the learned…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA , AGARTALA vs. SHRI SUBHAJIT PAUL, AGARTALA

In the result, cross-objection nos

ITA 116/GTY/2018[2014-15]Status: DisposedITAT Guwahati31 Jul 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.116/Gau/2018 ("नधा"रणवष" / Assessment Year:2014-15)

For Appellant: Shri Rockein Saikia, JCIT, Sr. DRFor Respondent: Shri Sanjay Modi, FCA
Section 143(2)Section 143(3)Section 153D

…the order as valid. Order sheet entry passed by the A.O. states that assessment order was completed on 31.03.2015 and hence, the assessment order served on 08.04.2015 is valid and not time barred as held in the case of SewduttroyRambullay& Sons Vrs. CIT (Cal) 204 ITR 580, CIT Vrs. T.O. Abraham & Co.) (Ker) 333 ITR 182. In similar facts and circumstances of the case, the Hon'ble Jurisdictional Tribunal rejected the appeal of the assessee in case of CIT Vrs. Sophia Study Circle in ITA No.286/CTK/2012 for A.Y.2008-09 and the relevant portion of the order is reproduced, verbatim, hereunder:- We have considered the ri…

Kapoorchand Shrimal v. CIT (204 ITR 580) — Cited in 6 Judgments | BharatTax