How many judgments cite Kapurchand Shrimal v. CIT?

143 judgments on BharatTax cite Kapurchand Shrimal v. CIT (131 ITR 451), spanning 2010 to 2026.

Which sections of the Income Tax Act does Kapurchand Shrimal v. CIT come up under?

It is most often cited in judgments turning on Section 147, Section 143(3), Section 68, Section 271(1)(c), Section 131, Section 144.

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

Read the full judgment

Issues it is cited on

speaking order genuineness of the transaction unexplained investment section 153c section 139(1)assistant commissioner section 11 section 139 section 153 transfer section 25 section 69

Judgments citing Kapurchand Shrimal v. CIT

The Income Tax Officer, Amritsar vs. Sh. Shiv Raj Singh Bawa, Amritsar

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

ITA 407/ASR/2016[2012-13]Status: DisposedITAT Amritsar30 Jan 2019AY 2012-13

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 407/Asr/2016 Assessment Year: 2012-13

For Appellant: Sh. Charan Dass (D.R.)For Respondent: Sh. Tarun Bansal (Adv.)

Section 143(3)Section 40A(3)

…e hands of the ‘right person’, with there being further no restrain on the power of the tribunal in this regard, clarified with reference to settled law. Reference in this regard with profit may also be made to the decision in Kapurchand Shrimal v. CIT [1981] 131 ITR 451 (SC) wherein it stands explained by the Apex Court that an appellate authority has the jurisdiction as well as the duty to correct all errors in the proceedings under appeal, and to, if necessary, issue appropriate directions to the authority against whose decision the appeal is preferred in disposing the matter before it. We, accordingly, see no…

Sh. Dhruv Madan, New Delhi vs. DCIT, New Delhi

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

ITA 2709/DEL/2015[2011-12]Status: DisposedITAT Delhi21 Jan 2019AY 2011-12

Bench: Shri Bhavnesh Saini, J.M. & Shri O.P. Kant, A.M.

For Appellant: Shri Tarun Kumar Batra, C.AFor Respondent: Ms. Shaveta Nakra Dutta, Sr.D.R

Section 131(1)(A)Section 132(1)Section 139(1)Section 153A

…i Pawan Khurana under section 131 of the I.T. Act in order to bring the truth on record. Further, the A.O. has failed to make proper investigation into the matter for the best reasons known to him. The Hon’ble Supreme Court in the case of Kapoor Chand Shrimal 131 ITR 451 held that the appellate authority has jurisdiction and duty to correct all errors in proceedings under appeal to issue necessary directions to the authority to dispose of the whole of the matter afresh. In the present case, the department is heavily relied upon the receipt in question with regard to taking sale consideration of the property in qu…

Smt. Avtar Kaur, Jalandhar vs. Asstt. Commissioner of Income Tax, Circle - II, Jalandhar

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

ITA 216/ASR/2017[2013-14]Status: DisposedITAT Amritsar01 Jan 2019AY 2013-14

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 216/(Asr)/2017 Assessment Year: 2013-14

For Appellant: Sh. S. S. Kalra (C.A.)For Respondent: Sh. Charan Das (D.R.)

Section 143(3)Section 145(3)

…blivious to or overlook a glaring mistake staring us in the face, and which therefore stands brought to the fore. In fact, we would be failing in our duty were we not to do so. Reference, inter alia, be made to the decision in Kapurchand Shrimal v. CIT [1981] 131 ITR 451 (SC), wherein it stands explained by the Apex Court that an appellate authority has the jurisdiction as well as the duty to correct all errors in the proceedings under appeal and to, if necessary, issue appropriate directions to the authority against whose decision the appeal is preferred in disposing the matter before it. Inasmuch as the same, h…

Sh. Vikram Jain, Amritsar vs. The Dy. Commissioner of Income Tax, Amritsar

In the result, the assessee’s appeal is allowed for statistical purposes on the terms afore-stated

ITA 336/ASR/2016[2010-11]Status: DisposedITAT Amritsar01 Jan 2019AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 336/Asr/2016 Assessment Year: 2010-11

For Appellant: Sh. R. K. Magow (C.A.)For Respondent: Sh. Charan Dass (D.R.)

Section 143(3)Section 144Section 145(3)

…ng inferences as may be permissible under law. We may, in parting, state of having been guided in directing the set aside thus by the settled law in the matter, for which reference, among others, may be made to the decision in Kapurchand Shrimal v. CIT [1981] 131 ITR 451 (SC), explaining the nature of the duty cast on an appellate authority. We may though not be 15 Vikram Jain v. Dy. CIT construed as having issued any finding in the matter, including as to the applicability or otherwise of sec. 69C, but only as raising pertinent issues/aspects that need to be examined and determined in deciding the quantum in th…

The Income-Tax Officer, Amritsar vs. Sh Jagjit Singh S/O. Sh. Amrik Singh, Amritsar

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

ITA 363/ASR/2011[2007-08]Status: DisposedITAT Amritsar31 Oct 2018AY 2007-08

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi. T. A. No. 363/(Asr)/2011 Assessment Year: 2007-08

For Appellant: Sh. Gautam Deb (D.R.)For Respondent: Sh. P. N. Arora (Adv.)

Section 143(3)

…, with the ld. CIT(A) enjoying co-terminus powers (with the assessing authority), he 7 ITO v. Jagjit Singh should have himself completed, or caused to be completed, as by way of a remand, the said process of verification. In Kapurchand Shrimal v. CIT [1981] 131 ITR 451 (SC), the Apex Court clarified that an appellate authority has the jurisdiction as well as the duty to correct all errors in the proceedings under appeal and to issue, where 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…

Asst CIT 27(2), Navi Mumbai vs. Merit Magnum Construction, Mumbai

In the result, the Revenue’s appeal as well as assessee’s cross objection stands

ITA 6656/MUM/2016[2008-09]Status: DisposedITAT Mumbai25 Oct 2018AY 2008-09

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm Acit-27(2), M/S. Merit Magnum Construction Room No. 420, 4Th Floor, Samruddhi, Office Floor, Plot No. 157, 18Th Road, Tower No. 6, Vashi Rly. Station Vs. Complex, Vashi, Navi Mumbai-400 703 Nr. Ambedkar Garden, Chembur (East), Mumbai-400 703 Pan/Gir No. Aacfv 9391 F (Revenue) (Assessee) :

For Appellant: Shri Paresh Shaparia

Section 133ASection 143(3)Section 147Section 148

…een directed by the JCIT to CO No. 61/Mum/2018 be made a protective assessment without any substantive assessment anywhere or in any hand. 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, since the ld. CIT(A) has not given a speaking order on this issue, we are of the consid…

M/S. Psychotropics Leasing & Finance (P) Ltd., New Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1122/DEL/2014[2008-09]Status: DisposedITAT Delhi11 Oct 2018AY 2008-09

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahuassessment Year: 2008-09

Section 133(6)Section 234ASection 24

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2008-09 Psychotropics Leasing & Finance vs. Income-tax Officer, (P) Ltd., C/o RRA Taxindia, D-28, Ward 14(4), New Delhi. South Extension Part-I, New Delhi. PAN- AAACP 9110 F (Appellant) (Respondent) Appellant by Sh. Ashwani Taneja, Advocate Sh. Saurabh Goyal, CA Respondent by Sh. Surender Pal, Sr. DR Date of Hearing 10.09.2018 Date of Pronouncement 11.10.2018 ORDER Per L.P. Sahu, A.M.: This is an appeal filed by the assessee against the order…

The Dy DIT (I.T) 2(1) vs. M/S. Reuters Transactions Services Ltd

The appeal of the revenue is dismissed

ITA 9227/MUM/2004[2001-2002]Status: DisposedITAT Mumbai19 Sept 2018AY 2001-2002

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Appellant: Shri. Nishant Thakkar, A.RFor Respondent: Shri. M.V. Rajguru, D.R

Section 143(1)(a)Section 143(2)Section 9(1)(vi)Section 9(1)(vii)

…igatory on the part of the CIT(A) and the Tribunal to conduct proper enquiries and not allow the mistake of the A.O to perpetuate. The ld. D.R further taking support of the judgment of the Hon‟ble Supreme Court in the case of Kapurchand Shrimal Vs. CIT (1981) 131 ITR 451 (SC) submitted that as the A.O while framing the assessment had failed to carry out necessary enquiries, hence, the matter may be remanded to the file of the A.O for fresh assessment, as per law. Further, on the merits of the case the P a g e | 7 ITA Nos. 9227/Mum/2004 ITA No. 5445/Mum/2005 AYs. 2001-02 & 2002-03 DDIT (I.T)-2(1) Vs. M/s Reuters T…

Estate of Late Shri Vrajlal Chandulal Mehta, Mumbai vs. Assistant Commissioner of Income Tax Central Circle-3(2), Mumbai

In the result, the appeal of the assessee is treated as allowed

ITA 4252/MUM/2017[2007-08]Status: DisposedITAT Mumbai29 Aug 2018AY 2007-08

Bench: Shri B.R. Baskaran (Am)& Shri Pawan Singh (Jm)

Section 132(4)Section 148

…f the assessment order is found to be not in accordance with the law. In support of above said contentions, she placed her reliance on the following case law:- (a) CIT vs. Jansampark Advertising & Marketing (375 ITR 373)(Delhi) (b) Kapurchand Shrimal vs. CIT (131 ITR 451)(SC) (c) CIT vs. Roshanlal and Smt. Chaturi Bai (134 ITR 145)(Delhi) (d) Kamalesh Kumar Mehta vs. CIT (106 ITR 855)(Cal) (e) CIT vs. Manohar Lal Nagpal (139 ITR 157)(P & H) (f) CIT vs. Chamdra Mohan Verma (244 ITR 430)(All) (g) CIT vs. Hukam Singh (276 ITR 347)(P & H) (h) Skylight Hospitality LLP (Delhi HC and SC) 16 Estate of Late Shri Vrajlal…

Income Tax Officer, Ward 2(2), Jammu vs. Sh. Neeraj Aggarwal, Jammu

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

ITA 349/ASR/2017[2010-11]Status: DisposedITAT Amritsar06 Aug 2018AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 349/(Asr)/2017 Assessment Year: 2010-11

For Appellant: Sh. Alok Kumar, CIT-DRFor Respondent: Sh. S. Krishnan (Adv.)

Section 143(2)Section 143(3)Section 144Section 145(3)Section 80

…mining the correct tax liability, it would not be in accord with the scheme of the Act to impose restrictions on the ambit and power of the tribunal by notions such as finality; subject matter of appeal, etc. The Apex Court in Kapurchand Shrimal v. CIT [1981] 131 ITR 451 (SC) 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 is preferred) to dispose of the whole or any part of the matter afresh unless forbidden for doing so by the stat…

M/S Fidelity Business Services India Pvt Ltd vs. Assistant Commissioner of Income Tax

ITA/512/2017HC Karnataka23 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 2(22)(e)Section 254Section 260

…1/86 IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 23RD DAY OF JULY 2018 PRESENT THE HON'BLE Dr.JUSTICE VINEET KOTHARI AND THE HON’BLE Mrs.JUSTICE S.SUJATHA I.T.A.No.512/2017 Between: M/s. Fidelity Business Services India Pvt. Ltd., ‘Pinehurst’ Embassy Golf Links Business Park, Off Intermediate Ring Road, Bengaluru-560 071. PAN: AAACF 6175E. . …Appellant (By Mr. Percy Pardiwala, Sr. Counsel along with Mrs. Tanmayee Rajkumar, Advocate) And: 1. Assistant Commissioner of Income- tax, Circle – 3(1)(1), Room No.227, 2nd Floor, BMTC Building, 80…

Sh. Vikrant Kanshal, Bathinda vs. The Icnomet-Ax Officer, Bathinda

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

ITA 367/ASR/2014[2008-09]Status: DisposedITAT Amritsar12 Jul 2018AY 2008-09

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 367/Asr/2014 Assessment Year: 2008-09

For Appellant: Sh. Ashwani Kalia (C.A.)For Respondent: Smt. Parwinder Kaur, CIT-DR

Section 143(3)Section 147Section 148Section 68

…(CIT v. Indian Express (Madurai) Pvt. Ltd. [1983] 140 ITR 705 (Mad); Ahmedabad Electricity Co. Ltd. v. CIT [1993] 199 ITR 351 (Bom-FB)), on which it is therefore incumbent to issue proper directions to the Revenue authorities (Kapurchand Shrimal v. CIT [1981] 131 ITR 451 (SC)). Even rules 11 and 27 of the Income Tax (Appellate Tribunal) Rules, 1963 are not exhaustive of the powers of the tribunal, as explained in Hukumchand Mills Ltd. v. CIT [1967] 63 ITR 232 (SC). The assessee has placed some decisions by the tribunal in its’ compilation, which was, without referring to them, stated as being in support of the le…

Beena Gutgutia, New Delhi vs. ACIT, New Delhi

In the result, both the Appeals filed by the Assessee stand allowed for

ITA 2258/DEL/2015[2006-07]Status: DisposedITAT Delhi10 Jul 2018AY 2006-07

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Ridhi Karan Aggarwal, CAFor Respondent: Sh. Vijay Kr. Jiwani, Sr. DR

…a (Farms) Vs. CIT & Anr. in [2008] 300 ITR 403 wherein it has held that even “an administrative order has to be consistent with the rules of natural justice”. 5.2 We further draw support from the Apex Court decision in the case of Kapurchand Shrimal Vs. CIT, 131 ITR 451 wherein it was held that the appellate authority has jurisdiction as well as the duty to correct the errors in the proceedings under appeal and to issue of 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 so by statut…

Beena Gutgutia, New Delhi vs. ACIT, New Delhi

In the result, both the Appeals filed by the Assessee stand allowed for

ITA 2257/DEL/2015[2003-04]Status: DisposedITAT Delhi10 Jul 2018AY 2003-04

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Ridhi Karan Aggarwal, CAFor Respondent: Sh. Vijay Kr. Jiwani, Sr. DR

Clearview Healthcare P.Ltd, Delhi vs. ITO, Ward-6(2), New Delhi

In the result, the Appeal filed by the Assessee stands allowed for

ITA 7472/DEL/2017[2013-14]Status: DisposedITAT Delhi06 Jun 2018AY 2013-14

Bench: Shri H.S. Sidhu

For Appellant: Sh. Kapil Goel, AdvFor Respondent: Ms. Ashima Neb, Sr. DR

…Sahara India (Farms) Vs. CIT & Anr. in [2008] 300 ITR 403 has held that even “an administrative order has to be consistent with the rules of natural justice”. 5.2 I further draw support from the Apex Court decision in the case of Kapurchand Shrimal Vs. CIT, 131 ITR 451 wherein it was held that the appellate authority has jurisdiction as well as the duty to correct the errors in the proceedings under appeal and to issue of necessary, appropriate directions to the authority against whose decision appeal is preferred to dispose of the whole or any part of the mater afresh, unless forbidden from doing so by statute…

Daya Ram Sain, Ghaziabad vs. ITO, Ward- 1(2), Ghaziabad

In the result, the appeal filed by the assessee stand allowed for

ITA 6681/DEL/2017[2007-08]Status: DisposedITAT Delhi01 Jun 2018AY 2007-08

Bench: Shri H. S. Sidhu

For Appellant: Sh. Raj Kumar Agarwal, CAFor Respondent: Ms. Ashima Neb, Sr. DR

Section 234A

…Sahara India (Farms) Vs. CIT & Anr. in [2008] 300 ITR 403 has held that even “an administrative order has to be consistent with the rules of natural justice”. 6.2 I further draw support from the Apex Court decision in the case of Kapurchand Shrimal Vs. CIT, 131 ITR 451 wherein it was held that the appellate authority has jurisdiction as well as the duty to correct the errors in the proceedings under appeal and to issue of necessary, appropriate directions to the authority against whose decision appeal is preferred to dispose of the whole or any part of the mater afresh, unless forbidden from doing so by statu…

DCIT (It) - 3(3)(2), Mumbai vs. Rahul Rajnikant Parikh, Mumbai

In the result, these appeals by the Revenues stands allowed for statistical purposes

ITA 5889/MUM/2016[2003-04]Status: DisposedITAT Mumbai01 Jun 2018AY 2003-04

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

Section 1Section 17Section 26Section 271(1)(c)Section 81Section 91

…bove board. Further it is settled law from the Hon’ble Apex Court that the revenue authorities are entitled to look into the surrounding circumstances and economic reliability. As held by the Hon’ble Apex Court in the case of Kapoorchand Shrimal [1981] 25. 131 ITR 451 (SC) it is the duty of the appellate authority to correct the error in the orders of the authorities below and remit the matter for further investigation with a necessary directions unless prohibited by law. In the background of the aforesaid discussion and precedent, we remit the issue to the file of the Assessing Officer. The Assessing Office…

Sh. Surinder Singh S/O Sh. Chanan Singh, Batala vs. The Income Tax Officer, Batala

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

ITA 430/ASR/2016[2012-13]Status: DisposedITAT Amritsar31 May 2018AY 2012-13

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 430/(Asr)/2016 Assessment Year: 2012-13

For Appellant: Sh. Ashwani Kalia (C.A.)For Respondent: Sh. Bhawani Shankar (D.R.)

Section 143(1)Section 143(3)

…and Co. (P.) Ltd. [1967] 65 ITR 381 (SC), the tribunal is to deal with and determine all the questions which arise out of the subject matter of appeal, in light of the evidence and consistently with the justice of the case. In Kapurchand Shrimal v. CIT [1981] 131 ITR 451 (SC), the Apex Court explaining the scope of the duty of the tribunal, held it as enjoined to issue appropriate directions to the lower authority. Case law in the matter is in fact legion; we may though refer only to a couple of decisions, viz. Hukumchand Mills Ltd. v. CIT [1967] 63 ITR 232 (SC); Ahmedabad Electricity Co. Ltd. v. CIT [1993] 199 I…

Sova Ispat Ltd., Kolkata vs. PCIT, -I, Kolkata

In the result, the appeal of the assessee is dismissed with aforesaid observations

ITA 564/KOL/2015[2010-2011]Status: DisposedITAT Kolkata04 May 2018AY 2010-2011

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.564/Kol/2015 ("नधा"रणवष" / Assessment Year: 2010-11) Sova Ispat Ltd. Vs. Principal C.I.T, Kolkata

For Appellant: Shri A. K. Tulsian, FCAFor Respondent: Shri G. Hangshing, CIT(DR)

Section 143(3)Section 263

…fect of the ratio laid by the Hon’ble Constitutional High Court and Supreme Court and other courts/quasi- judicial and other authorities, we would like the authority below to go through the judgment of Hon’ble Supreme Court in the case of Kapur Chand Shrimal, 131 ITR 451 (SC), wherein it was held as follows: “17. From a fair reading of s. 25A of the Act it appears that the ITO is bound to hold an inquiry into the claim of partition if it is made by or on behalf of any member of the HUF which is being assessed hitherto as such and record a finding thereon. If no such finding is recorded, sub-s. (3) of s. 25A of t…

K.K. Enterprises, Mumbai vs. CIT 25, Mumbai

In the result, this appeal by the assessee stands partly allowed

ITA 2859/MUM/2014[2004-05]Status: DisposedITAT Mumbai05 Apr 2018AY 2004-05

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm आयकर अपील सं./I.T.A. No. 2859/Mum/2014 ("नधा"रण वष" / Assessment Year: 2004-05) M/S. K. K. Enterprises Cit – 25, बनाम/ C-11, 2Nd Floor, M/S. Sahakar Developers 5, Sai Sadan, Roshan Nagar, Pratyaksh Kar Bhavan, Bkc, Vs. Borivali West, Mumbai-400 092 Bandra (E), Mumbai-400 051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Vijay Mehta ""यथ" क" ओर से/Respondent By : Shri B. Sriniwas

For Appellant: Shri Vijay MehtaFor Respondent: Shri B. Sriniwas

Section 133ASection 143(1)Section 143(3)Section 148Section 245CSection 245ESection 263

…pt of Rs.1,65,62,330/- it will be open to the assessee to prove by cogent means that the actual income out of it was only Rs.60,31,047/-. 15. Our above direction is in accordance with the Hon’ble Apex Court decision in the case of Kapoorchand Shrimal [1981] 131 ITR 451 (SC) where the Hon’ble Apex Court has held that it is the duty of the appellate authority to correct the errors in the orders of the authorities below. 16. As regards the case laws from the ITAT, in both cases referred by the ld. Counsel of the assessee we find ourselves in agreement with the submission of the ld. Departmental Representative…