Kapurchand Shrimal v. CIT

131 ITR 451Supreme Court of India1981#712 most cited

What is Kapurchand Shrimal v. CIT authority for?

Appellate authorities in income-tax proceedings have the jurisdiction and duty to correct all errors of lower authorities. They must remit matters for proper or fresh adjudication and issue appropriate directions to ensure substantial justice, unless expressly forbidden by statute.

143

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2010 to 2026.

Also referred to as

Kapurchand Shrimal v. CIT · 131 ITR 451 · appellate authority powers · duty to correct errors · remit for de novo assessment · fresh adjudication · substantial justice · speaking order · income tax appeals · appellate procedure

Also reported as

7 Taxmann 6

Sections most often in play

Section 147Section 143(3)Section 68Section 271(1)(c)Section 131Section 144Section 148Section 50C

Issues it is cited on

speaking ordergenuineness of the transactionunexplained investmentsection 153csection 139(1)assistant commissionersection 11section 139section 153transfersection 25section 69

Judgments citing Kapurchand Shrimal v. CIT

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

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

ITA 2420/AHD/2025[2015-2016]Status: DisposedITAT Ahmedabad27 Mar 2026AY 2015-2016

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sunil Talati, ARFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 131Section 143(3)Section 68

…r, the Hon’ble Supreme Court in the case of Sangram Singh vs. Election Tribunal AIR 1955 SC 425 has emphasized that procedural laws are intended to advance justice and not to defeat it. Similarly, the Hon’ble Supreme Court in Kapurchand Shrimal vs. CIT (1981) 131 ITR 451 (SC) has held that appellate authorities have the power and duty to correct errors in proceedings and to ensure that justice is done by restoring the matter where necessary. 19. In the present case, considering the substantial additions involved, the explanation furnished by the assessee regarding medical hardship, and in the interest of princip…

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

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

ITA 2413/AHD/2025[2014-2015]Status: DisposedITAT Ahmedabad27 Mar 2026AY 2014-2015

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sunil Talati, ARFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 131Section 143(3)Section 68

…r, the Hon’ble Supreme Court in the case of Sangram Singh vs. Election Tribunal AIR 1955 SC 425 has emphasized that procedural laws are intended to advance justice and not to defeat it. Similarly, the Hon’ble Supreme Court in Kapurchand Shrimal vs. CIT (1981) 131 ITR 451 (SC) has held that appellate authorities have the power and duty to correct errors in proceedings and to ensure that justice is done by restoring the matter where necessary. 19. In the present case, considering the substantial additions involved, the explanation furnished by the assessee regarding medical hardship, and in the interest of princip…

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

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

ITA 2412/AHD/2025[2013-2014]Status: DisposedITAT Ahmedabad27 Mar 2026AY 2013-2014

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sunil Talati, ARFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 131Section 143(3)Section 68

…r, the Hon’ble Supreme Court in the case of Sangram Singh vs. Election Tribunal AIR 1955 SC 425 has emphasized that procedural laws are intended to advance justice and not to defeat it. Similarly, the Hon’ble Supreme Court in Kapurchand Shrimal vs. CIT (1981) 131 ITR 451 (SC) has held that appellate authorities have the power and duty to correct errors in proceedings and to ensure that justice is done by restoring the matter where necessary. 19. In the present case, considering the substantial additions involved, the explanation furnished by the assessee regarding medical hardship, and in the interest of princip…

HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA

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

ITA 2339/AHD/2025[2012-2013]Status: DisposedITAT Ahmedabad27 Mar 2026AY 2012-2013

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sunil Talati, ARFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 131Section 143(3)Section 68

…r, the Hon’ble Supreme Court in the case of Sangram Singh vs. Election Tribunal AIR 1955 SC 425 has emphasized that procedural laws are intended to advance justice and not to defeat it. Similarly, the Hon’ble Supreme Court in Kapurchand Shrimal vs. CIT (1981) 131 ITR 451 (SC) has held that appellate authorities have the power and duty to correct errors in proceedings and to ensure that justice is done by restoring the matter where necessary. 19. In the present case, considering the substantial additions involved, the explanation furnished by the assessee regarding medical hardship, and in the interest of princip…

ADIT, CHENNAI vs. S A A ISPAHANI TRUST, CHENNAI

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

ITA 2125/CHNY/2007[2003-04]Status: DisposedITAT Chennai29 Dec 2025AY 2003-04

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunatha

For Appellant: Mr. G. Seetharaman, FCAFor Respondent: 17.11.2025
Section 11Section 12ASection 13Section 13(1)(c)Section 143(3)

…llowed as application during the assessment for A.Y.2001-02. The Tribunal in its order in ITA Nos.2124 & 2125/Mds/2007 for the Asst Years 2001-02 and 2003-04 dated 12.09.2008 relied on the Apex court order in the case of Kapurchand Srimal v.CIT Andhra Pradesh 131 ITR 451 and directed for further investigation on the violation of the Section 13(1)(c) by the assessee Trust, where the Tribunal has stated as below:- “It is well known that the appellate authority has the jurisdiction as well the duty to correct all errors in the proceedings under appeal and to issue, if necessary, appropriate directions to the author…

INDIRA BAI JINDAL,KHARGONE vs. INCOME TAX OFFICER, NFAC

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

ITA 134/IND/2025[2013-14]Status: DisposedITAT Indore17 Dec 2025AY 2013-14

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: None (Written request)For Respondent: Shri Ashish Porwal, Sr. DR
Section 142(1)Section 144BSection 147Section 148Section 271(1)(c)Section 271F

…wherein it was held that where the assessee did not get a proper opportunity before the Assessing Officer, the matter deserves to be set aside for fresh adjudication. Similar view has been taken by the Hon’ble Supreme Court in Kapurchand Shrimal v. CIT (1981) 131 ITR 451 (SC), holding that an appellate authority has the power and duty to set aside the assessment and remit the matter for fresh consideration to ensure that justice is done. 8. Accordingly, without expressing any opinion on the merits of the additions made under section 68/69 of the Act and the consequential additions towards alleged commission expe…

JAYA JUNEJA,INDORE vs. INCOME TAX OFFICER WARD 1(4), INDORE

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

ITA 813/IND/2024[2015-16]Status: DisposedITAT Indore17 Dec 2025AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Shri Anil Kamal Garg, CA & Shri Aayush Garg, CAFor Respondent: Shri Ashish Porwal, Sr. DR
Section 147Section 148A

…wherein it was held that where the assessee did not get a proper opportunity before the Assessing Officer, the matter should be restored for fresh consideration. Similar view has been expressed by the Hon’ble Supreme Court in Kapurchand Shrimal v. CIT (1981) 131 ITR 451 (SC), holding that an appellate authority has the power and duty to correct errors in the proceedings and to remit the matter for fresh adjudication so that justice is rendered in accordance with law. 8. Accordingly, without expressing any opinion on the merits of the additions made on account of long-term capital gains by invoking section 50C o…

MOHANBHAI BECHARBHAI CHAUHAN,AHMEDABAD vs. INCOME TAX OFFICER WARD 1(2)(3), AHMEDABAD

ITA 1570/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2012-13

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Ms. Vidhi V. Pandya, CAFor Respondent: Shri Ravindra, Sr. DR
Section 144Section 147Section 234ASection 234BSection 271FSection 272ASection 272A(1)(b)Section 272A(1)(c)Section 69Section 69A

…7. Therefore, in the interest of substantial justice, we are of the considered view that one more opportunity should be granted to the assessee to substantiate his claim with necessary evidences. The Hon’ble Supreme Court in Kapurchand Shrimal v. CIT [1981] 131 ITR 451 (SC) has held that it is the duty of the appellate authority to correct the errors of the lower authorities and to remit the matter if necessary with proper directions to render justice to the parties. Considering the above legal position and keeping in view that the assessment was completed ex-parte without adequate opportunity, we deem it appro…

ADITI THAPAR ,VADODARA vs. THE DY.CIT, CIRCLE-1(1)(1), VADODARA

In the result, the appeal of the assessee is allowed for statistical purposes, and the matter is restored to the file of the CIT(Appeals) for de- novo adjudication in the interest of justice

ITA 1273/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad06 Nov 2025AY 2014-15

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Parin Shah, ArFor Respondent: Shri Rameshwar P Meena, Sr. DR
Section 234ASection 271(1)(c)Section 68Section 69Section 69ASection 69C

…s of the assessee. We are of the considered view that CIT(Appeals) should have passed a speaking order taking into consideration the submissions of the assessee and giving observations on the same. The Hon’ble Supreme Court in Kapurchand Shrimal v. CIT [1981] 131 ITR 451 (SC) has held that it is the duty of the appellate authority to correct errors in the orders of lower authorities and, if necessary, remit the matter for proper adjudication so that substantial justice is done. Similarly, in CIT v. Kanpur Coal Syndicate [1964] 53 ITR 225 (SC), the Apex Court held that the powers Aditi Thapar vs. DCIT Asst.Year –2…

ANSHU SAHAI (HUF),JAIPUR vs. ACIT, CENTRAL CIRCLE, CENTRAL CIRCLE

ITA 468/JPR/2025[2018-19]Status: DisposedITAT Jaipur03 Nov 2025AY 2018-19
For Appellant: Sh. Rajeev Sogani, CA &For Respondent: Sh. Sanjay Dhariwal, CIT-DR
Section 115BSection 132Section 133ASection 153CSection 153D

…nCourts in which a similar view has also been taken and some of them have been \nreferred in the case of Vishwanath Prasad Bhagwati Prasad (supra) but it is not \nnecessary to refer them again in this judgment.\n…………. \n28. In Kapurchand Shrimal v. CIT [1981] 131 ITR 451/7 Taxman 6, the Supreme \nCourt has held as under-\n“\u2026\u2026.It is, however, difficult to agree with the submission made on behalf of the \nassessee that the duty of the Tribunal ends with making a declaration that the \nassessments are illegal and it has no duty to issue any further direction. It is well known \nthat an appellate authority…

MICROSOFT CORPORATION (INDIA) PVT LTD,DELHI vs. DCIT (16) (1) DELHI, DELHI

Appeal of the assessee is allowed

ITA 1862/DEL/2022[2017-18]Status: DisposedITAT Delhi04 Sept 2025AY 2017-18

Bench: Shri Mahavir Singh, Vice Presdient (), Shri Vikas Awasthy & Shri Brajesh Kumar Singhआअसं.1862/िद"ी/2022 (िन.व. 2017-18) Microsoft Corporation (India) P. Ltd., 807, New Delhi House, Barakhamba Road, New Delhi 110001 ...... अपीलाथ"/Appellant Pan: Aaacm-5586-C बनाम Vs. Deputy Commissioner Of Income-Tax, Circle 16(1), Central Revenue Building, ..... "ितवादी/Respondent Ip Estate, Delhi अपीलाथ" "ारा/ Appellant By : S/Shri Nageswar Rao, (Through Vc) & Parth, Advocates "ितवादी"ारा/Respondent By : Shri Rajesh Kumar, Cit- Dr सुनवाई क" ितिथ/ Date Of Hearing : 04/09/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 04/09/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 30.06.2022, Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961, (Hereinafter Referred To As ‘The Act’) For Assessment Year 2017-18. 2. Shri Nageswar Rao, Appearing On Behalf Of The Assessee Submitted At The Outset That, At This Stage He Is Confining His Submissions To Ground No. 1 Of Appeal

For Appellant: S/Shri Nageswar Rao, (Through VC) &For Respondent: Shri Rajesh Kumar, CIT- DR
Section 143(3)Section 144C(13)Section 144C(5)

…where either party can take benefit of a later date. 11. On the other hand, learned CIT-DRShri Rajesh Kumar referred to various judgments on interpretational provisions of Hon'ble Supreme Court and High Courts as under:- (i) KapurchandShrimalVs. CIT – [1981] 131 ITR 451 (SC). Hon'ble Supreme Court judgment dated 9th July, 2019 in The Peerless General (ii) Finance and Investment Company Ltd. Vs. CIT in Civil Appeal No.1265 of 2007. (iii) Mohandas Issardas and Ors. Vs. A.N. Sattanathan and Ors. – AIR 1955 Bombay 113. (iv) Suganthi Suresh Kumar Vs. Jagdeeshan – 2002 (1) SCR 269 (SC). Hon'ble Supreme Court judgment…

RAJASTHAN STATE BHARAT SCOUT AND GUIDE,JAIPUR vs. INCOME-TAX OFFICER (EXEMPTION), JAIPUR

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

ITA 382/JPR/2025[2011-12]Status: DisposedITAT Jaipur16 Jul 2025AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Nitesh Kumar Gupta, CAFor Respondent: Shri Gautam Singh Choudhary, Addl.CIT-DR
Section 11(5)

…1 ITA NO. 381 & 382/JPR/2025 RAJASTHAN STATE BHARAT SCOUT AND GUIDE VS ITO (EXEMPTION), WARD -1, JAIPUR आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’’SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyla-@ITA No. 381 & 382/JPR/2025 fu/kZkj.ko"kZ@AssessmentYear : 2010-11 & 2011-12 Rajasthan State Bharat Scout and Guide cuke The ITO (Exemption) Vs. Near Pareek College, Banipark Ward-1, Jaipur 302 016 Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AAAL…

RAJASTHAN STATE BHARAT SCOUT AND GUIDE,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX HOLDING CHARGE OF ITO EXEMPTIONS, JAIPUR

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

ITA 381/JPR/2025[2010-11]Status: DisposedITAT Jaipur16 Jul 2025AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Nitesh Kumar Gupta, CAFor Respondent: Shri Gautam Singh Choudhary, Addl.CIT-DR
Section 11(5)

…1 ITA NO. 381 & 382/JPR/2025 RAJASTHAN STATE BHARAT SCOUT AND GUIDE VS ITO (EXEMPTION), WARD -1, JAIPUR आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’’SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihyla-@ITA No. 381 & 382/JPR/2025 fu/kZkj.ko"kZ@AssessmentYear : 2010-11 & 2011-12 Rajasthan State Bharat Scout and Guide cuke The ITO (Exemption) Vs. Near Pareek College, Banipark Ward-1, Jaipur 302 016 Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AAAL…

KAILASH CHAND MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , JAIPUR

ITA 1465/JPR/2024[2017-18]Status: DisposedITAT Jaipur20 May 2025AY 2017-18
For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

…r section 68 of the Act,\nhowever it is a settled law that correct income is to be determined and that the\nappellate authorities are required to rectify the errors of the lower authorities to\narrive at the correct income. In Kapurchand Shrimal v. CIT [1981] 131 ITR 451/7\nTaxman 6. the Supreme Court has held as under:-\n“…….It is, however, difficult to agree with the submission made on behalf of the assessee\nthat the duty of the Tribunal ends with making a declaration that the assessments are\nillegal and it has no duty to issue any further direction. It is well-known that an appellate\nauthority has the juris…

KAILASH CHAND MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRALCIRCLE-2, JAIPUR

ITA 1464/JPR/2024[2016-17]Status: DisposedITAT Jaipur20 May 2025AY 2016-17
For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

…r section 68 of the Act,\nhowever it is a settled law that correct income is to be determined and that the\nappellate authorities are required to rectify the errors of the lower authorities to\narrive at the correct income. In Kapurchand Shrimal v. CIT [1981] 131 ITR 451/7\nTaxman 6. the Supreme Court has held as under:-\n“…….It is, however, difficult to agree with the submission made on behalf of the assessee\nthat the duty of the Tribunal ends with making a declaration that the assessments are\nillegal and it has no duty to issue any further direction. It is well-known that an appellate\nauthority has the juris…

KAILASH CHAND MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX , JAIPUR

ITA 1463/JPR/2024[2015-16]Status: DisposedITAT Jaipur20 May 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 127Section 132Section 133ASection 144Section 153ASection 57Section 68Section 69C

…nder section 68 of the Act, however it is a settled law that correct income is to be determined and that the appellate authorities are required to rectify the errors of the lower authorities to arrive at the correct income. In Kapurchand Shrimal v. CIT [1981] 131 ITR 451/7 Taxman 6. the Supreme Court has held as under:- “…….It is, however, difficult to agree with the submission made on behalf of the assessee that the duty of the Tribunal ends with making a declaration that the assessments are illegal and it has no duty to issue any further direction. It is well-known that an appellate authority has the jurisdict…

DCIT CC 1(1), MUMBAI, MUMBAI vs. EDELWEISS TOKIO LIFE INSURANCE COMPANY LTD, KURLA, MUMBAI

In the result, the appeal is allowed for statistical purposes

ITA 3802/MUM/2024[2018-19]Status: DisposedITAT Mumbai23 Dec 2024AY 2018-19

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Ajay Singh and Shri A. Pawar ARsFor Respondent: Shri Hemanshu Joshi (Sr. DR)
Section 143(3)

…rect him to do what he has failed to do. If the ITO has the option to assess one or other of the entities in the alternative, the AAC can direct him to do what the ITO should have done in the circumstances of a case. In cases of KapoorchandSrimal vs CIT(1981) 131 ITR 451,460(SC)/Jute Corporation of India Ltd vs CIT 187 ITR 688(SC) likewise held that the 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 absence of any such restriction, the appellate authority…

DCIT, CENTRAL CIRCLE-15, NEW DELHI, NEW DELHI vs. DMG FINANCE INVESTMENT PRIVATE LIMITED , NEW DELHI

ITA 3432/DEL/2023[2011-12]Status: DisposedITAT Delhi28 Nov 2024AY 2011-12

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaassessment Year: 2011-12 Dcit, Vs Dmg Finance Investment Private Central Circle-15, Limited, New Delhi. Flat No.1, First Floor, Dakshineshwar, 10 Hailey Road, New Delhi – 110 001. Pan: Aaacd3459K

For Appellant: Shri Ajay Wadhwa, Advocate &For Respondent: Shri Debesh Panda, Special Counsel
Section 132(4)Section 139Section 153A

…re plainly incriminating. In urging so it is fortified by the judgement of this Hon’ble Tribunal in Shahid Atiq v. ITO, (2005) 97 ITD 22 which, in turn, draws sustenance from a judgment of the Hon’ble Supreme Court of India in KapurchandShrimal v. CIT, (1981) 131 ITR 451) which, in turn, cites with approval Hukumchand (supra). 20. It is reiterated that this Hon’ble Tribunal is empowered to rectify the errors/deficiencies/ lacunae in orders passed by the forums below after independently examining/considering all the incriminating material seized in this case, in exercise of its jurisdiction under Section 254(1),…

SATYANARAYAN HOLDINGS PVT. LTD.,KOLKATA vs. ITO, WARD-5(2), KOLKATA

ITA 444/KOL/2024[2012-13]Status: DisposedITAT Kolkata26 Sept 2024AY 2012-13

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.444/Kol/2024 Assessment Year: 2012-13

Section 143(1)Section 249Section 250Section 253Section 3Section 5

…ompany is to be treated as a capital expenditure as has been held by the Hon'ble Supreme Court in the case of Punjab State Industrial Corporation Ltd. Vs CIT 225 ITR 792 and in the case of Brooke Bond India Ltd. VS CIT. In the case of KapurchandShrimal Vs CIT 131 ITR 451, it was held that an appellate authority has the jurisdiction as well as the duty to correct all errors in the proceedings under appeal and to issue, if necessary, appropriate directions to the authority against whose decision the appeal was preferred to dispose of the whole or any part of the matter afresh, unless forbidden from doing so by stat…

EBRO INDIA PVT.LTD. ,DELHI vs. ACIT CIRCLE-7(1), DELHI

In the result, the ground no 4 raised by the assessee is allowed

ITA 1291/DEL/2022[2018-19]Status: HeardITAT Delhi09 Sept 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(3)Section 144BSection 144CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., ACCOUNTANT MEMBER Ebro India Pvt. Ltd., vs. ACIT, Circle 7 (1), 807, New Delhi House, Delhi. Barakhamba Road, Connaught Place, New Delhi – 110 001. (PAN : AAECT5502H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Shri Deepesh Jain, CA REVENUE BY : Shri Rajesh Kumar, CIT DR Date of Hearing : 11.06.2024 Date of Order : 09.09.2024 ORDER PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : This appeal has been filed by the assessee against the final assessment order dated…

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