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

Asst CIT 32(2), Mumbai vs. M/S Kapu Gems, Mumbai

In the result, appeal by the Revenue stand allowed for statistical purpose

ITA 3104/MUM/2019[2013-14]Status: DisposedITAT Mumbai01 Feb 2021AY 2013-14
Section 271GSection 92CSection 92C(1)Section 92D

…IT(A) is not sustainable. Moreover the issue of case laws will arise after learned CIT(A) duly deals with facts and issues, which he has failed to do. 29. In this connection we refer to the decision of Hon'ble Supreme Court in the case of Kapurchand Shrimal (131 ITR 451), where Hon'ble Supreme Court held that it is the duty of the appellate authority to correct the error in the order of the authorities below and remit the matter with or without direction unless probable by law. Hence in the interest of justice, we vacate the order of learned CIT(A) and set aside the issue to the learned CIT(A). The learned CIT(A…

Play Games 24 X 7 Private Limited, Mumbai vs. Pr. .CIT-(A) 13, Mumbai

In the result, this appeal by the assessee stands allowed for statistical purposes

ITA 3910/MUM/2019[2015-16]Status: DisposedITAT Mumbai05 Jan 2021AY 2015-16

Bench: Shri Shamim Yahya & Shri Ram Lal Negi: A.Y : 2015-16

For Appellant: Shri Percy PardiwalaFor Respondent: Shri Shishir Dhamija
Section 263

…57) (Hyd. SB); and, v) Union of India v. Tulsiram Patel and Ors. (AIR 1985 SC 1416) Thereafter, learned counsel of the assessee has distinguished the following decisions :- i) Rajmandir Estates (P.) Ltd. (386 ITR 162) (Cal.); ii) Kapurchand Shrimal v. CIT (131 ITR 451) (SC); and, iii) State of U.P. v. Sudhir Kumar Singh (Civil Appeal No. 3498 of 2020) The learned senior counsel further referred to following case laws :- i) Ambuja Cement Limited v. CIT (ITA No. 3563/Mum/2016); ii) Damodar Valley Corporation v. DCIT (160 ITD 78) (Kol Trib.); iii) Smt. Shardaben B. Patel v. PCIT (180 ITD 328) (Ahm. Trib.); and,…

Assistant Commissioner of Income Tax, Chhindwara vs. M/S. Central Madhya Pradesh Gramin Bank, Chhindwara

In the result, the Revenue’s appeal is dismissed

ITA 135/JAB/2018[2012-13]Status: DisposedITAT Jabalpur10 Dec 2020AY 2012-13
Section 147Section 43Section 43(1)

…issue, if necessary, 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 by law from doing so by the statute (refer: Kapurchand Srimal v. CIT [1981] 131 ITR 451 (SC)). We speak of self- determination by the ld. CIT(A) or calling for a remand report, as sec. 251(1)(a) 4 | P a g e Asst. CIT v. Central Madhya Pradesh Gramin Bank stands amended by Finance Act, 2001, excluding the power of set aside with the first appellate authority w.e.f. 01/6/2001. The impugned order does not, even as contended by the Rev…

Dy.CIT, Central Circle-6(2), Mumbai vs. M/S. Alok Industries Limited, Mumbai

In the result, the appeals of Revenue are partly allowed for statistical purposes

ITA 904/MUM/2019[2010-11]Status: DisposedITAT Mumbai16 Jul 2020AY 2010-11

Bench: Shri Shamim Yahya & Shri Pawan Singh

For Appellant: Shri Rajiv Harit (CIT-DR) &For Respondent: Shri Nimesh K. Chothani
Section 115Section 115J

…SC) has expounded that non- consideration of jurisdictional High Court decision can render a decision of the Tribunal suffering from mistake apparent from record. 13. Furthermore, we note that honourable Supreme Court in the case of Kapurchand Shrimal v CIT, 131 ITR 451 (SC) had expounded that it is the duty of the appellate authority to correct the errors in the orders of the authorities below and remit the matter, with or without directions for their consideration, unless prohibited by law. 14. Considering this present issue on the conspectus of aforesaid discussion and case laws, in our considered opinion, t…

DCIT Central Circle 6(2), Mumbai vs. M/S Alok Industries Ltd, Mumbai

In the result, the appeals of Revenue are partly allowed for statistical purposes

ITA 903/MUM/2019[2009-10]Status: DisposedITAT Mumbai16 Jul 2020AY 2009-10

Bench: Shri Shamim Yahya & Shri Pawan Singh

For Appellant: Shri Rajiv Harit (CIT-DR) &For Respondent: Shri Nimesh K. Chothani
Section 115Section 115J

…SC) has expounded that non- consideration of jurisdictional High Court decision can render a decision of the Tribunal suffering from mistake apparent from record. 13. Furthermore, we note that honourable Supreme Court in the case of Kapurchand Shrimal v CIT, 131 ITR 451 (SC) had expounded that it is the duty of the appellate authority to correct the errors in the orders of the authorities below and remit the matter, with or without directions for their consideration, unless prohibited by law. 14. Considering this present issue on the conspectus of aforesaid discussion and case laws, in our considered opinion, t…

DCIT Central Circle 6(2), Mumbai vs. M/S Alok Industries Ltd, Mumbai

In the result, the appeals of Revenue are partly allowed for statistical purposes

ITA 900/MUM/2019[2006-07]Status: DisposedITAT Mumbai16 Jul 2020AY 2006-07

Bench: Shri Shamim Yahya & Shri Pawan Singh

For Appellant: Shri Rajiv Harit (CIT-DR) &For Respondent: Shri Nimesh K. Chothani
Section 115Section 115J

…SC) has expounded that non- consideration of jurisdictional High Court decision can render a decision of the Tribunal suffering from mistake apparent from record. 13. Furthermore, we note that honourable Supreme Court in the case of Kapurchand Shrimal v CIT, 131 ITR 451 (SC) had expounded that it is the duty of the appellate authority to correct the errors in the orders of the authorities below and remit the matter, with or without directions for their consideration, unless prohibited by law. 14. Considering this present issue on the conspectus of aforesaid discussion and case laws, in our considered opinion, t…

DCIT, Central Circle-6(2), Mumbai vs. M/S. Alok Industries Limited., Mumbai

In the result, the appeals of Revenue are partly allowed for statistical purposes

ITA 906/MUM/2019[2011-12]Status: DisposedITAT Mumbai16 Jul 2020AY 2011-12

Bench: Shri Shamim Yahya & Shri Pawan Singh

For Appellant: Shri Rajiv Harit (CIT-DR) &For Respondent: Shri Nimesh K. Chothani
Section 115Section 115J

…SC) has expounded that non- consideration of jurisdictional High Court decision can render a decision of the Tribunal suffering from mistake apparent from record. 13. Furthermore, we note that honourable Supreme Court in the case of Kapurchand Shrimal v CIT, 131 ITR 451 (SC) had expounded that it is the duty of the appellate authority to correct the errors in the orders of the authorities below and remit the matter, with or without directions for their consideration, unless prohibited by law. 14. Considering this present issue on the conspectus of aforesaid discussion and case laws, in our considered opinion, t…

Dy. CIT, Central Circle-6(2), Mumbai vs. M/S. Alok Industries Limited, Mumbai

In the result, the appeals of Revenue are partly allowed for statistical purposes

ITA 905/MUM/2019[2010-11]Status: DisposedITAT Mumbai16 Jul 2020AY 2010-11

Bench: Shri Shamim Yahya & Shri Pawan Singh

For Appellant: Shri Rajiv Harit (CIT-DR) &For Respondent: Shri Nimesh K. Chothani
Section 115Section 115J

…SC) has expounded that non- consideration of jurisdictional High Court decision can render a decision of the Tribunal suffering from mistake apparent from record. 13. Furthermore, we note that honourable Supreme Court in the case of Kapurchand Shrimal v CIT, 131 ITR 451 (SC) had expounded that it is the duty of the appellate authority to correct the errors in the orders of the authorities below and remit the matter, with or without directions for their consideration, unless prohibited by law. 14. Considering this present issue on the conspectus of aforesaid discussion and case laws, in our considered opinion, t…

DCIT Central Circle 6(2), Mumbai vs. M/S Alok Industries Ltd, Mumbai

In the result, the appeals of Revenue are partly allowed for statistical purposes

ITA 902/MUM/2019[2008-09]Status: DisposedITAT Mumbai16 Jul 2020AY 2008-09

Bench: Shri Shamim Yahya & Shri Pawan Singh

For Appellant: Shri Rajiv Harit (CIT-DR) &For Respondent: Shri Nimesh K. Chothani
Section 115Section 115J

…SC) has expounded that non- consideration of jurisdictional High Court decision can render a decision of the Tribunal suffering from mistake apparent from record. 13. Furthermore, we note that honourable Supreme Court in the case of Kapurchand Shrimal v CIT, 131 ITR 451 (SC) had expounded that it is the duty of the appellate authority to correct the errors in the orders of the authorities below and remit the matter, with or without directions for their consideration, unless prohibited by law. 14. Considering this present issue on the conspectus of aforesaid discussion and case laws, in our considered opinion, t…

DCIT Central Circle 6(2), Mumbai vs. M/S Alok Industries Ltd, Mumbai

In the result, the appeals of Revenue are partly allowed for statistical purposes

ITA 901/MUM/2019[2007-08]Status: DisposedITAT Mumbai16 Jul 2020AY 2007-08

Bench: Shri Shamim Yahya & Shri Pawan Singh

For Appellant: Shri Rajiv Harit (CIT-DR) &For Respondent: Shri Nimesh K. Chothani
Section 115Section 115J

…SC) has expounded that non- consideration of jurisdictional High Court decision can render a decision of the Tribunal suffering from mistake apparent from record. 13. Furthermore, we note that honourable Supreme Court in the case of Kapurchand Shrimal v CIT, 131 ITR 451 (SC) had expounded that it is the duty of the appellate authority to correct the errors in the orders of the authorities below and remit the matter, with or without directions for their consideration, unless prohibited by law. 14. Considering this present issue on the conspectus of aforesaid discussion and case laws, in our considered opinion, t…

Hemant Ranjit Khatau, Mumbai vs. ITO WD 18(1)(5), Mumbai

In the result appeal by the assessee stands allowed for statistical purposes

ITA 6899/MUM/2016[2012-13]Status: DisposedITAT Mumbai17 Mar 2020AY 2012-13

Bench: Shri Shamim Yahya (Am) & Shri Pawan Singh (Jm)

Section 54E

…THE INCOME TAX APPELLATE TRIBUNAL “H” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Pawan Singh (JM) I.T.A. No. 6899/Mum/2016 (Assessment Year 2012-13) Shri Hemant Ranjit Khatau ITO Ward 18(1)(5) Vs. 465, Chandra Chowk Lane 2nd Floor M.J. Market Earnest House Mumbai-400 002. Nariman Point Mumbai-400 020. PAN : AADPK6794L (Appellant) (Respondent) Assessee by Shri Nitesh S. Joshi Department by Shri Kamal Mangal Date of Hearing 17.01.2020 Date of Pronouncement 17.03.2020 O R D E R Per Shamim Yahya (AM) :- This appeal by the assessee is directed against the order of learned CIT(A) dated 22.8.2016 and per…

DCIT 4(2)(2), Mumbai vs. Hema Dyeing & Printing Wills P.Ltd, Mumbai

In the result, assessee’s Cross Objection is dismissed and appeal by the Revenue stands allowed for statistical purposes

ITA 5682/MUM/2017[2010-11]Status: DisposedITAT Mumbai13 Mar 2020AY 2010-11

Bench: Shri Shamim Yahya & Shri Pawan Singh: A.Y : 2010-11

For Appellant: Shri Vipul JoshiFor Respondent: Shri Kamal Mangal
Section 147Section 68Section 69C

…examined loan creditors. That the Assessing Officer has also not cross examined the loan creditors though the assessee has made a specific request for cross examination. In this regard we note that Hon'ble Apex Court in the case of Kapurchand Srimal Vs. CIT (131 ITR 451) had expounded that it is the duty of the appellate authority to correct the errors in the orders of the authorities below and remit the matter for reconsideration with or without direction unless prohibited by law. Accordingly, we are of the considered opinion that learned CIT(A) has erred in not completing examination which according to him the…

DCIT Cir 6(3)(2), Mumbai vs. Equifax Credit Information Services P.Ltd, Mumbai

In the result, these appeals are partly allowed for statistical purposes

ITA 640/MUM/2016[2011-12]Status: DisposedITAT Mumbai10 Feb 2020AY 2011-12

Bench: Shri Shamim Yahya (Am) & Shri Ravish Sood (Jm)

…rmation Services Pvt. Ltd. party. It is settled law that the Income Tax Officer is entitled to make necessary examination, which is considered necessary under the provisions of Income Tax law. Furthermore Hon'ble Apex Court in the case of Kapoorchand Shrimal (131 ITR 451) has expounded that it is the duty of the appellate authority to correct the error in the order of the authority below and remit the matter for reconsideration with or without direction unless prohibited by law. Accordingly, in the interest of justice, we remit this issue to the file of the Assessing Officer. The Assessing Officer is directed to…

Harshu Constructions Private Limited, Jabalpur vs. Assistant Commissioner of Income Tax, Circle1(1), Jabalpur

In the result, the assessee’s appeal is dismissed

ITA 199/JAB/2018[2014-15]Status: DisposedITAT Jabalpur20 Jan 2020AY 2014-15

Bench: Shri Bhavnesh Saini & Shri Sanjay Aroraassessment Year: 2014-15 Harshu Construction Pvt. Ltd. Vs. Asst. Commissioner Of Income 903, M.H. House, Gole Bazar, Tax, Circle 1(1), Jabalpur- 482002 Jabalpur [Pan: Aabch 9808B] (Appellant) (Respondent)

Section 143Section 37(1)

…I.T.A. No.199/JAB/2018 Assessment year:2014-15 1 IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI SANJAY ARORA, ACCOUNTANT MEMBER Assessment Year: 2014-15 Harshu Construction Pvt. Ltd. vs. Asst. Commissioner of Income 903, M.H. House, Gole Bazar, Tax, Circle 1(1), Jabalpur- 482002 Jabalpur [PAN: AABCH 9808B] (Appellant) (Respondent) Appellant by Shri Arun Grover, CA with Shri Ashish Tarnen, CA Respondent by Shri I.B. Khandel, Senior DR Date of hearing 13/12/2019 Date of pronouncement 20/01/2020 O R D E R Per Sanjay Arora, AM: This is an Appea…

Agc Networks Ltd, Mumbai vs. DCIT Cir 14(1)(2), Mumbai

In the result, assessee appeal stands partly allowed

ITA 2059/MUM/2017[2012-13]Status: DisposedITAT Mumbai14 Jan 2020AY 2012-13

Bench: Shri Shamim Yahya (Am) & Shri Pawan Singh (Jm)

Section 143(3)Section 144C

…ce the Assessing Officer has not followed the direction of learned DRP for the transfer pricing adjustment in our considered opinion the same cannot be said to be fatal. In this regard we note that Hon'ble Apex Court in the case of Kapurchand Shrimal Vs. CIT (131 ITR 451) has expounded that it is the duty of the appellate authority to correct the errors in the orders of the authorities below and remit the matter for their reconsideration with or without direction unless prohibited by law. In our considered opinion ratio from the said Apex Court decision is squarely applicable on the facts of the case here. Hence,…

The Supreme Industries Limited, Mumbai vs. ACIT Ltu, Mumbai

In the result, Revenue’s appeal is dismissed and assessee’s appeal is partly allowed

ITA 4673/MUM/2014[2009-10]Status: DisposedITAT Mumbai20 Dec 2019AY 2009-10

Bench: Shri Shamim Yahya & Shri Pawan Singh: A.Y : 2009-10

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Amit Pratap Singh
Section 115JSection 14ASection 32Section 37(1)Section 43(6)Section 45Section 51Section 80

…ed counsel for the assessee submission that the sum forfeited cannot be taxed prior to introduction of Section 56(2)(ix) of the Act is not sustainable. 17 The Supreme Industries Ltd. ITA Nos. 4673 & 4754/Mum/2014 15. In the case of Kapurchand Shrimal vs CIT, 131 ITR 451 (SC), the Hon'ble Apex Court held that it is the duty of the appellate authority to correct the errors in the order of the authorities below, and remit the matter to them with or without direction unless prohibited by law. Considered from the above perspective, the learned DR’s plea for taxing the whole amount of forfeiture does merit considerati…

Ushaben M. Kantharia L/H of Late Hansaben L. Patel, Surat vs. The Income Tax Officer, Ward-5(2), Surat

In the result, the appeal filed by the assessee is hereby ordered to be allowed

ITA 2389/AHD/2014[2010-11]Status: DisposedITAT Surat30 Sept 2019AY 2010-11

Bench: Shri Amarjit Singh, Jm & Shri O.P.Meena, Am Hansaben L. Patel Ito, Ward-5(2) Surat. Through Her Legal, Heir Ushaben M. Kantharia, A-4 Jeevandeep Flats, Opp. Kadampalli Society, Timaliyawad, Nanpura, Surat. Pan/Gir No.Auvpp6911G Appellant) .. Respondent) Assessee By Shri Mihir M. Shah Revenue By Shri B. P. K. Panda (Sr. Dr)

Section 10(38)Section 142(1)Section 143(1)Section 143(2)Section 28Section 68

…the CIT(A) are distinguishable and not applicable to the facts of the present case. We, therefore, quash the assessment and the Ground No.1 raised by the assessee is allowed. 7.2 The Hon'ble Supreme Court in the case of Kapurchand Shrimal Vs. CIT reported in 131 ITR 451 has 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 direction the appeal is preferred to dispose of the whole or any part of the matter afresh, unless forbidden from doing so by nature.…

Fujitsu Consulting India P.Ltd, New Delhi vs. ACIT, Circle-9(2), New Delhi

The appeal of the assessee stands allowed for statistical purposes

ITA 140/DEL/2019[2014-15]Status: DisposedITAT Delhi09 Aug 2019AY 2014-15

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaassessment Year: 2014-15 Fujitsu Consulting India P. Ltd., Acit, N-63, Lajpat Nagar-Iv, Circle-9(2), Vs New Delhi- 110024 New Delhi. (Pan: Aaach8894G) Appellant Respondent Assessee By: S/Shri Nageswar Rao, Purushottam Anand, Advocates Department By: Shri Sanjay I. Bara, C.I.T. Dr Date Of Hearing: 15.05.2019 Date Of Pronouncement: 09.08.2019 O R D E R

For Appellant: S/Shri Nageswar Rao, Purushottam Anand, AdvocatesFor Respondent: Shri Sanjay I. Bara, C.I.T. DR
Section 92

…ion that it was 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 Kapoorchand Shrimal [1981] 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 reconsideration unless prohibited by law. Accordingly, 21 Assessment year 2014-15 since the Ld. CIT (A) has not passed a speaking order o…

Peerless Hotels Limited, Kolkata vs. DCIT, Circle - 8(2), Kolkata

Appeal of the Revenue is dismissed

ITA 2077/KOL/2017[2002-03]Status: DisposedITAT Kolkata17 May 2019AY 2002-03

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2002-03

Section 254

…ver, it is also to be accepted that the AO has also not examined the issue in detail regarding the nature of expenditure incurred by the assessee. In this regard, we note that the Hon’ble Apex Court in the case of Kapurchand Shrimal Vs. CIT reported in (1981) 131 ITR 451(SC) has held that it is the jurisdiction as well as the duty of the appellate authority to correct the lacunae in the proceedings under appeal and remit the case if needed. In this view of the matter, in our considered opinion the issue needs to be remitted the matter to the file of the AO. The AO is directed to examine the issue in detail regard…

The Ad Commissioner of Income Tax, Alappuzha vs. N S S Karayogam, Alappuzha

In the result, the appeals filed by the assessee are partly allowed, as indicated above

ITA 505/COCH/2018[2005-06]Status: DisposedITAT Cochin05 Mar 2019AY 2005-06

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Smt.A.S.Bindhu, Sr.DRFor Respondent: Sri.T.M.Sreedharan, Advocate
Section 143Section 148Section 153Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.505/Coch/2018 : Asst.Year 2005-2006 The Dy.Commissioner of M/s.NSS Karayogam Income-tax, Circle – 1 Vs. Branch No.1365, Alappuzha. Neerkunnam Alappuzha. PAN :AACAS0029A. (Appellant) (Respondent) Appellant by : Smt.A.S.Bindhu, Sr.DR Respondent by : Sri.T.M.Sreedharan, Advocate Date of Pronouncement : 05.03.2019 Date of Hearing : 04.03.2019 O R D E R Per George George K., JM This appeal at the instance of the Department is directed against CIT(A)’s order dated 09.07.2018. The relevant…