Kapurchand Shrimal v. CIT

131 ITR 451Supreme Court of India1981#707 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 366,005 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
Read the full judgment

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

Sini Noushad, Thrissur vs. The ITO, Ward 1(3), Thrissur

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 252/COCH/2023[2017-18]Status: HeardITAT Cochin28 May 2024AY 2017-18

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal & Sa No. 144/Coch/2023 (Assessment Year: 2017-18) Sini Noushad The Income Tax Officer Poovathumkiadavil House Ward - 1(3), Thrissur Kara Post, Peethamaballur Vs. Kathiyalam, Thrissur 608671 [Pan: Emrps6227J] (Appellant) (Respondent)

For Appellant: Shri Padmanathan K.V., AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 139(1)Section 139(4)Section 142(1)Section 144Section 144A

…ssment has not been addressed at the first 3 Sini Noushad v. The Income Tax Officer appellate stage and, in fact, allowed to obtain. It was incumbent on the ld. CIT(A) to seek to remove the deficiency in the assessment order (Kapurchand Shrimal v. CIT [1981] 131 ITR 451 (SC)). His order is, thus, again seriously wanting from the standpoint of s. 250(6) of the Act and, further, as elucidated by the Hon'ble Courts. 3.5 Under the circumstances, despite the assessee’s poor and depreciable conduct, the proceedings, setting aside the impugned order, are restored to the file of the AO to recompute the capital gain, if…

Kathikode Charitable Trust, Thrissur vs. Income Tax Officer, Thrissur

In the result, the assessee’s appeals are allowed for statistical purposes, and it’s stay petitions dismissed as infructuous

ITA 948/COCH/2022[2015-16]Status: DisposedITAT Cochin10 May 2024AY 2015-16

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Jojo, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(3)Section 2

…ation of income, denied thereto, does not arise in the facts and circumstances of the case. If indeed so, as appears to be the case, processing the return/s denying exemption u/s. 11(1)(a) is a mistake apparent from record. In Kapurchand Shrimal v. CIT [1981] 131 ITR 451 (SC), it stands explained 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 appeal is preferred, to dispose of the whole or any part of the matter afresh, unless forbidden from doing…

Kathikode Charitable Trust, Thrissur vs. Income Tax Officer., Thrissur

In the result, the assessee’s appeals are allowed for statistical purposes, and it’s stay petitions dismissed as infructuous

ITA 947/COCH/2022[2014-15]Status: DisposedITAT Cochin10 May 2024AY 2014-15

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Jojo, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 11Section 11(1)(a)Section 12ASection 143(1)Section 143(3)Section 2

…ation of income, denied thereto, does not arise in the facts and circumstances of the case. If indeed so, as appears to be the case, processing the return/s denying exemption u/s. 11(1)(a) is a mistake apparent from record. In Kapurchand Shrimal v. CIT [1981] 131 ITR 451 (SC), it stands explained 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 appeal is preferred, to dispose of the whole or any part of the matter afresh, unless forbidden from doing…

Golden Agri Resources (India) P.Ltd, Delhi vs. ACIT (OSD), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1943/DEL/2022[2018-19]Status: DisposedITAT Delhi21 Mar 2024AY 2018-19

Bench: Sh. N. K. Billaiya & Ms. Astha Chandraassessment Year: 2018-19 Golden Agri Resources Vs. Acit (Osd) ( India) Pvt. Ltd. New Delhi 208-A E-10=12 Triveni Complex, Laxmi Nagar, Delhi-1100092 Pan No.Aarcs0961K (Appellant) (Respondent) Appellant By Sh. Nishant Saini, Ar Sh. Vinamra Vij, Ar Respondent By Sh. Rajesh Kumar, Cit Dr Date Of Hearing: 18/03/2024 Date Of Pronouncement: 21/03/2024

Section 143Section 143(3)Section 144C(13)Section 270ASection 92D

…lowing judicial decisions in support of his submission :- 1. Dentsply India (P) Ltd. 289 taxman 530 (Delhi) 2. Fidelity Business Services India (P) Ltd. 257 Taxman 266 3. Matrix Cellular International Services (P) Ltd. 90 taxmann.com 54 4. Kapurchand Shrimal 131 ITR 451 (SC) 5. CLSA India (P) Ltd. 119 taxmnna.com 327 Mumbai Tribunal 6. Louis Dreyfus Company India (P) Ltd. 150 taxmann.com 392 7. Fuji India Pvt. Ltd. 296 taxmann 197 Delhi 23. We have given a thoughtful consideration to the decisions relied upon by the DR. We are of the considered view that the documentation of arm’s length price by the assessee b…

Escorts Ltd., New Delhi vs. DCIT, New Delhi

In the result, the assessee’s appeal is partly allowed for statistical

ITA 792/DEL/2010[2006-07]Status: PendingITAT Delhi27 Feb 2024AY 2006-07

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadm/S. Escorts Limited, Vs. Dcit, Central Circle 3, 11, Scindia House, New Delhi. Connaught Circus, New Delhi. (Pan : Aaace0074B) Dcit, Central Circle 3, Vs. M/S. Escorts Limited, New Delhi. 11, Scindia House, Connaught Circus, New Delhi.

For Appellant: Shri R.M. Mehta, CAFor Respondent: Shri T. James Singson, CIT DR

…r, in our considered view, there are shortcomings in the assessment order as well as in the order of ld. CIT (A) which need to be examined afresh. We refer to the decision of Hon’ble Apex Court in the case of Kapurchand Shrimal vs Commissioner Of Income Tax 131 ITR 451 wherein it is held that it is the duty of the appellate authority to correct the lacunae in the orders of the authority below and remit the matter with or without direction unless prohibited by law. In the present case, we have already noted that there are shortcomings and lack of proper enquiry by the AO and the assessee has further contended t…

DCIT, New Delhi vs. M/S. Escorts Ltd., New Delhi

In the result, the assessee’s appeal is partly allowed for statistical

ITA 1313/DEL/2010[2006-07]Status: DisposedITAT Delhi27 Feb 2024AY 2006-07

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadm/S. Escorts Limited, Vs. Dcit, Central Circle 3, 11, Scindia House, New Delhi. Connaught Circus, New Delhi. (Pan : Aaace0074B) Dcit, Central Circle 3, Vs. M/S. Escorts Limited, New Delhi. 11, Scindia House, Connaught Circus, New Delhi.

For Appellant: Shri R.M. Mehta, CAFor Respondent: Shri T. James Singson, CIT DR

…r, in our considered view, there are shortcomings in the assessment order as well as in the order of ld. CIT (A) which need to be examined afresh. We refer to the decision of Hon’ble Apex Court in the case of Kapurchand Shrimal vs Commissioner Of Income Tax 131 ITR 451 wherein it is held that it is the duty of the appellate authority to correct the lacunae in the orders of the authority below and remit the matter with or without direction unless prohibited by law. In the present case, we have already noted that there are shortcomings and lack of proper enquiry by the AO and the assessee has further contended t…

The DCIT, Circle-2(1), Thrissur vs. Sri.K.P. Johny, Thrissur

In the result, both the assessee’s and the Revenue’s appeals are partly allowed and partly allowed for statistical purposes

ITA 254/COCH/2019[2014-15]Status: DisposedITAT Cochin09 Oct 2023AY 2014-15

Bench: Shri Sanjay Arora & Shri Manomohan Dask.P. Johny Asst. Cit, Manappuram House Circle – 2(1) Hospital Road, Chalakkudy Aayakar Bhavan Vs. Thrissur 680307 Sakthan Thampuran Nagar [Pan:Acgpj4958G] Thrissur 680001 (Appellant) (Respondent) Asst. Cit, K.P. Johny Circle – 2(1) Manappuram House Aayakar Bhavan Hospital Road, Chalakkudy Vs. Sakthan Thampuran Nagar Thrissur 680307 Thrissur 680001 [Pan: Acgpj4958G] (Appellant) (Respondent)

For Appellant: Shri T.M. Sreedharan, Sr. Advocate (with Smt. Divya Ravindran, Adv. with him)For Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 131(1)Section 133ASection 147Section 148(1)Section 69

…l position that is relevant, and not the view that the parties may take of their rights in the matter (CIT v. C. Parakh & Co. (India) Ltd. [1956] 29 ITR 661 (SC);Kedarnath Jute Mfg. Co. Ltd. v. CIT [1971] 82 ITR 363 (SC)). In Kapurchand Shrimal vs. CIT [1981] 131 ITR 451 (SC), the Hon’ble Apex Court explained that an appellate authority has the jurisdiction as well as the duty to correct all errors in the Page 24 ITANos. 206 & 254/Coch/2019 (AY: 2014-15) K.P. Johny vs. Asst. CIT proceedings under appeal, and to issue, if necessary, appropriate directions to the authority against whose decision the appeal is pref…

Sri.K.P. Johny, Thrissur vs. The DCIT, Circle-2(1), Thrissur

In the result, both the assessee’s and the Revenue’s appeals are partly allowed and partly allowed for statistical purposes

ITA 206/COCH/2019[2014-15]Status: DisposedITAT Cochin09 Oct 2023AY 2014-15

Bench: Shri Sanjay Arora & Shri Manomohan Dask.P. Johny Asst. Cit, Manappuram House Circle – 2(1) Hospital Road, Chalakkudy Aayakar Bhavan Vs. Thrissur 680307 Sakthan Thampuran Nagar [Pan:Acgpj4958G] Thrissur 680001 (Appellant) (Respondent) Asst. Cit, K.P. Johny Circle – 2(1) Manappuram House Aayakar Bhavan Hospital Road, Chalakkudy Vs. Sakthan Thampuran Nagar Thrissur 680307 Thrissur 680001 [Pan: Acgpj4958G] (Appellant) (Respondent)

For Appellant: Shri T.M. Sreedharan, Sr. Advocate (with Smt. Divya Ravindran, Adv. with him)For Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 131(1)Section 133ASection 147Section 148(1)Section 69

…l position that is relevant, and not the view that the parties may take of their rights in the matter (CIT v. C. Parakh & Co. (India) Ltd. [1956] 29 ITR 661 (SC);Kedarnath Jute Mfg. Co. Ltd. v. CIT [1971] 82 ITR 363 (SC)). In Kapurchand Shrimal vs. CIT [1981] 131 ITR 451 (SC), the Hon’ble Apex Court explained that an appellate authority has the jurisdiction as well as the duty to correct all errors in the Page 24 ITANos. 206 & 254/Coch/2019 (AY: 2014-15) K.P. Johny vs. Asst. CIT proceedings under appeal, and to issue, if necessary, appropriate directions to the authority against whose decision the appeal is pref…

Jagat Singh Rathore, Tonk vs. ITO WD 7(2), Jaipur

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

ITA 139/JPR/2023[2014-15]Status: DisposedITAT Jaipur18 Sept 2023AY 2014-15

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

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Ms. Monisha Choudhary, Addl. CITa
Section 142(1)Section 143(2)Section 143(3)Section 234ASection 68

…incumbent upon Ld. first appellate authority to pass a speaking order after proper appreciation of the facts before her. It may not be out of place here to note that as held by the Hon'ble Apex Court in the case of KapurchandShrimal v. CIT [1981] 7 taxmann 6/131 ITR 451 (SC) in connection with the appeal before the Ld. CIT (A) that it is the duty of appellate authority to remove the errors in the order of authorities below and remit the issue with or without direction for 10 JAGAT SINGH RATHORE VS ITO, WARD 7 (2), JAIPUR reconsideration unless prohibited by law. Accordingly, since the Ld. CIT (A) has not passed…

Sindya Securities and Investments Private Limited, Chennai vs. ACIT, Corp.Circle-6[2], Chennai

The appeal stand allowed in terms of our above order

ITA 438/CHNY/2022[2017-18]Status: DisposedITAT Chennai08 Sept 2023AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.438/Chny/2022 (िनधा*रण वष* / Assessment Year: 2017-18) M/S. Sindya Securities & Investments Pvt. Ltd. Acit बनाम/ No.609, Lakshi Bavan, V Floor Corporate Circle 6(2) Sundaram Avenue, Mount Road Chennai Vs. Nungambakkam, Chennai-600 006. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aalcs-3297-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri T. Banusekar (Ca) & Shri Vishwa Padmanabhan,(Ca) - Ld.Ars " थ"कीओरसे/Respondent By : Dr. S. Senthil Kumaran (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 03-08-2023 घोषणाकीतारीख /Date Of Pronouncement : 08-09-2023 आदेश / O R D E R

For Appellant: Shri T. Banusekar (CA) &For Respondent: Dr. S. Senthil Kumaran (CIT) – Ld. DR
Section 142(1)Section 143(3)Section 14ASection 263Section 28

…& Marketing Pvt. Ltd. (56 Taxmann.com 286) wherein it was held that it was necessary on the part of the appellate authorities to ensure effective enquiry, if AO fails to conduct proper enquiry. The decision of Hon’ble Apex Court in Kapurchand Shrimal vs CIT (131 ITR 451) was also cited which held that appellate authority has the jurisdiction as well as the duty to correct all errors in the proceedings under appeal and to issue, if necessary, issue appropriate directions to the authority against whose decision the appeal is preferred, to dispose of the whole or any part of the matter afresh unless forbidden from…

M/S Aadhi Enterprises Private Limited, Chennai vs. ACIT, Central Circle-3(1), Chennai

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

ITA 308/CHNY/2023[2016-17]Status: DisposedITAT Chennai23 Aug 2023AY 2016-17

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.: 308/Chny/2023 िनधा"रण वष"/Assessment Year: 2016-17 Aadhi Enterprises Pvt. Ltd., The Acit, No.1-130, Perambur Barracks V. Central Circle-3(1), Road, Pattalam, Chennai. Chennai – 600 112. Pan: Aanca 0382P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri B. Ramakrishnan, Fca Shri S. Neelakantan, Fca Shri Shrenik Chordia, Ca ""यथ" क" ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई क" तारीख/Date Of Hearing : 11.07.2023 घोषणा क" तारीख/Date Of Pronouncement : 23.08.2023

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri S. Senthil Kumaran, CIT
Section 132Section 139(1)Section 143(2)Section 153ASection 68

…अपीलीय अिधकरण, ‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ीमहावीर "सह, उपा"य" एवं"ी मनोज कुमार अ"वाल, लेखा सद"यके सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 308/CHNY/2023 िनधा"रण वष"/Assessment Year: 2016-17 Aadhi Enterprises Pvt. Ltd., The ACIT, No.1-130, Perambur Barracks v. Central Circle-3(1), Road, Pattalam, Chennai. Chennai – 600 112. PAN: AANCA 0382P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri B. Ramakrishnan, FCA Shri S. Neelakantan, FCA Shri Shrenik Chordia, CA ""यथ…

DCIT Central Circle-1(1), Hyderabad vs. Nanitha Constructions, Hyderabad

In the result, appeal filed by the Revenue is dismissed

ITA 504/HYD/2022[2019-20]Status: DisposedITAT Hyderabad28 Apr 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 Dy. C. I. T Vs. Nanitha Constructions Central Circle 1(1) Hyderabad Hyderabad Pan:Aagfn1630D (Appellant) (Respondent) Assessee By: Shri K.C. Devdas, Ca Revenue By: Shri Kprr Murthy, Cit(Dr) Date Of Hearing: 18/04/2023 Date Of Pronouncement: 28/04/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 21.07.2022 Of The Learned Cit (A)-11, Hyderabad, Relating To A.Y.2019-20. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Firm Engaged In The Business Of Contract Works. It Filed Its Return Of Income For The A.Y 2019-20 On 20.09.2019 Declaring Total Income At Rs.4,41,98,240/-. In This Case, A Survey Operation U/S 133A Of The I.T. Act Was Conducted On 22.3.2019 During The Course Of Which The Assessee Had Admitted Additional Income Of Rs.6.00 Crores Voluntarily To Cover Up The Discrepancies In The Books Of Account. However, In The Return Of Income The Assessee

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri KPRR Murthy, CIT(DR)
Section 133ASection 142(1)Section 143(2)

…ITA 504 of 2022 Nanitha Constructions आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2019-20 Dy. C. I. T Vs. Nanitha Constructions Central Circle 1(1) Hyderabad Hyderabad PAN:AAGFN1630D (Appellant) (Respondent) Assessee by: Shri K.C. Devdas, CA Revenue by: Shri KPRR Murthy, CIT(DR) Date of hearing: 18/04/2023 Date of pronouncement: 28/04/2023 ORDER Per R.K. Panda, A.M This appeal filed by the assessee is directed against the order dated 21.07.2022 of the learn…

Kings Infra Ventures Ltd, Thevara vs. Assistant Commissioner of Income Tax Circle 1 (2), Kochi

In the result, the appeal by the assessee is dismissed

ITA 25/COCH/2017[2011-2012]Status: DisposedITAT Cochin24 Apr 2023AY 2011-2012

Bench: Shri Sanjay Arora & Shri Sandeep Gosainkings Infra Ventures Ltd. Asstt. Commissioner Of A-1, 1St Floor, Atria Apartment Income Tax, Opp. Gurudwara Temple Vs. Circle - 1(2) Perumanur Road Kochi Thevara, Kochi [Pan:Aaccv3411D] (Respondent) (Appellant) Appellant By: Shri Joseph Markose, Sr. Advocate Respondent By: Smt. J.M. Jamuna Devi, Sr. D.R.

For Appellant: Shri Joseph Markose, Sr. AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 139(1)Section 143(3)

…ng that his powers are coterminous with the assessing authority (CIT v. Kanpur Coal Syndicate[1964] 53 ITR 225 (SC)), and is rather duty bound to correct all errors – of fact or law, in assessment that may come to his notice (Kapurchand Shrimal vs. CIT [1981] 131 ITR 451 (SC)). The ld. CIT(A) has, rather than enhancement – which could though only be for the year under appeal, allowed part relief in the instant case. That is, there is no basis for the assessee to contend so. 4.6 Continuing further, the disallowance for the current year, confirmed by the ld. CIT(A), was surely liable to be contested by the assesse…

Paras Prints (Pvt.) Ltd., Surat vs. Assistant Commissioner of Income Tax, Cir. 2(1)(1), Surat

In the result, appeal filed by the assessee is allowed

ITA 273/SRT/2022[2017-18]Status: DisposedITAT Surat21 Mar 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.273/Srt/2022 "नधा"रण वष"/Assessment Year: (2017-18) (Physical Court Hearing) Paras Prints (Pvt.) Ltd., Vs. The Acit, 276, Gidc, Pandesara, Surat, Circle -2 (1)(1), Surat-395001. Surat. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcp3787H

Section 142(1)Section 143(2)Section 143(3)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.273/SRT/2022 "नधा"रण वष"/Assessment Year: (2017-18) (Physical Court Hearing) Paras Prints (Pvt.) Ltd., Vs. The ACIT, 276, GIDC, Pandesara, Surat, Circle -2 (1)(1), Surat-395001. Surat. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCP3787H Appellant by Shri Ramesh Goyal, AR Respondent by Shri Vinod Kumar, Sr. DR 24/02/2023 Date of Hearing Date of Pronouncement 21/03/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Ass…

Sri. Annesh, Udupi vs. Income-Tax Officer, Ward-1, Chikmangalur

In the result, the appeal of the assessee is allowed

ITA 1179/BANG/2022[2012-13]Status: DisposedITAT Bangalore23 Feb 2023AY 2012-13

Bench: Shri Chandra Poojari

For Appellant: Shri S.V. Ravishankar, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Department
Section 124Section 127Section 144Section 147Section 234

…ITA No.1179/Bang/2022 Sri Annesh, Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.1179/Bang/2022) Assessment Year: 2012-13 Sri Annesh H.No.2-28(F1) Deeksha Nilaya, Vidyaranya Nagara, Hirebettu Village, Herebettu Post Vs. ITO Ward-1 Parkala Chikmagalur Udupi 576 107 PAN NO : AZSPA7704Q APPELLANT RESPONDENT Appellant by : Shri S.V. Ravishankar, A.R. Respondent by : Shri Ganesh R. Ghale, Standing Counsel for Department Date of Hearing : 08.02.2023 Date of Pronouncement : 23.02.2023 O R D E R This appeal by assessee is directed ag…

Hari Shankar Singhania Estate, New Delhi vs. JCIT Spl. Range - 18, New Delhi

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

ITA 4176/DEL/2019[2014-15]Status: DisposedITAT Delhi09 Jan 2023AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2014-15 Hari Shankar Singhania Estate, Vs. Jcit, Patroit House, 3, Special Range-18 Bahadur Shah Zafar Marg, New Delhi. New Delhi – 110 002 Pan Aaaah9163Q (Appellant) (Respondent)

For Appellant: Shri V.P. Gupta, AdvocateFor Respondent: Shri M. Baranwal, CIT(DR)
Section 159Section 168Section 194J

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2014-15 Hari Shankar Singhania Estate, Vs. JCIT, Patroit House, 3, Special Range-18 Bahadur Shah Zafar Marg, New Delhi. New Delhi – 110 002 PAN AAAAH9163Q (Appellant) (Respondent) Assessee by: Shri V.P. Gupta, Advocate Department by : Shri M. Baranwal, CIT(DR) Date of Hearing 02.12.2022 Date of pronouncement 09 01.2023 O R D E R PER ASTHA CHANDRA, JM 1. The appeal by the assessee is directed against the order dated 13.03.2019 of the Ld. Commissioner of Incom…

Deputy Commissioner of Income Tax(Central), Jabalpur vs. Anand Mining Corporation, Jabalpur

ITA 103/JAB/2018[2014-15]Status: DisposedITAT Jabalpur22 Nov 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

Section 254(1)

…e said words, and the words ‘(see Asok Textiles Ltd. (supra))’ be read at the end of the said sentence. ITA No. 103/JAB/2018 & C.O. No. 02/JAB/2018 Dy. CIT vs. Anand Mining Corporation (AY: 2014-15) f) The words ‘(also refer Kapurchand Shrimal v. CIT [1981] 131 ITR 451 (SC))’ be read after the words ‘in appeal’ in the following sentence, beginning with the words ‘The same ought to have….’ (pg.24) g) The words ‘(para 3.9)’ be read after the words ‘detail hereinbefore’ in the following sentence, beginning with the words ‘However, as again…..’ (pg.24) h) The words ‘w.r.t. proven facts’ be read after the words ‘in…

Sh. Ashish Gupta, Haveli Gaindamal Sukhbir Singh, Mandi Jawahar Ganj, Shamli vs. PCIT (Central), Knp at Meerut

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

ITA 710/DEL/2022[2016-17]Status: DisposedITAT Delhi01 Nov 2022AY 2016-17

Bench: Shri Shamim Yahya & Shri Narender Kumar Choudhry

For Appellant: Shri P.C. PadwalFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 139Section 139(1)Section 143(3)Section 153ASection 153DSection 263Section 56(2)(vii)Section 80C

…ack of further enquiry and hence he is invoking the provisions of section 263 and directing the AO to make proper enquiry. In our considered opinion, such contradictory order is not legally sustainable. We note that in the case of Kapurchand Shrimal vs. CIT 131 ITR 451, Hon’ble Supreme Court has held that it is the duty of appellate authority to correct the errors in the orders of the authorities below and remand the matter back to them with or without direction unless prohibited by law. In the present case, we find that the above said ratio is fully applicable and the order passed by the ld. Pr.CIT is contradi…

Sh. Mohit Gupta, Haveli Gaindamal Sukhbir Singh, Mandi Jawahar Ganj, Shamli vs. PCIT (Central), Knp at Meerut

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

ITA 709/DEL/2022[2016-17]Status: DisposedITAT Delhi01 Nov 2022AY 2016-17

Bench: Shri Shamim Yahya & Shri Narender Kumar Choudhry

For Appellant: Shri P.C. PadwalFor Respondent: Shri P. Praveen Sidharth, CIT DR
Section 139Section 139(1)Section 143(3)Section 153ASection 153DSection 263Section 56(2)(vii)Section 80C

…ack of further enquiry and hence he is invoking the provisions of section 263 and directing the AO to make proper enquiry. In our considered opinion, such contradictory order is not legally sustainable. We note that in the case of Kapurchand Shrimal vs. CIT 131 ITR 451, Hon’ble Supreme Court has held that it is the duty of appellate authority to correct the errors in the orders of the authorities below and remand the matter back to them with or without direction unless prohibited by law. In the present case, we find that the above said ratio is fully applicable and the order passed by the ld. Pr.CIT is contradi…

DCIT 1(1)(2), Mumbai vs. Green Infra Ltd, Mumbai

In the result, appeal by the Revenue is dismissed

ITA 7529/MUM/2016[2012-13]Status: DisposedITAT Mumbai26 Sept 2022AY 2012-13

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Vartik ChoksiFor Respondent: Shri Ashok Kumar Kardam
Section 250Section 260ASection 56(1)Section 61Section 78(2)

…Act. The counsel for the assessee strongly objected to this but in the interest of justice and fair play, we allowed the DR to raise this issue. For this, we draw support from the decision of the Hon’ble Supreme Court in the case of Kapurchand Shrimal Vs CIT 131 ITR 451, wherein the Hon’ble Supreme Court has laid down the ratio that – “It is well known 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 is preferred to dispose of the whole or…