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

Langar Committee Hanuman Mandir, Malerkotla vs. Income Tax Officer, (Examption), Jalandhar

In the result, the assessee’s appeal is disposed on the aforesaid terms

ITA 516/ASR/2017[2014-15]Status: DisposedITAT Amritsar15 Mar 2018AY 2014-15

Bench: Sh. Sanjay Arora & Sh. N.K.Choudhryi.T.A No. 516/(Asr)/2017 Assessment Year: 2014-15

For Appellant: Sh. Subhash Jain & Kartik Jain (C As)For Respondent: Sh. S.S. Negi (DR)

Section 10Section 143(3)Section 2(24)(iia)

…he Hon’ble Courts of law in considerable detail, with the Hon’ble Apex Court in the cited cases stating that Rules 11 & 27 of the Income Tax (Appellate Tribunal) Rules, 1963 are not exhaustive of the powers of the Tribunal. In Kapurchand Shrimal v. CIT [1981] 131 ITR 451 (SC), the Apex Court clarified that an appellate authority is duty bound to correct all errors in the proceedings and issue appropriate directions. In Ahmedabad Electricity Co. Ltd. v. CIT [1993] 199 ITR 351 (Bom)(FB), the Hon’ble Court, after an exhaustive review of case law in the matter, explained that the basic purpose of an appeal in an inco…

Bharat Wire Ropes Ltd, Mumbai vs. DCIT (OSD) 10(3), Mumbai

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

ITA 5438/MUM/2015[2011-12]Status: DisposedITAT Mumbai05 Mar 2018AY 2011-12

Bench: Shri Shamim Yahya, Am & Shri Pawan Singh, Jm आयकर अपील सं./I.T.A. No. 5438/Mum/2015 ("नधा"रण वष" / Assessment Year: 2011-12) M/S. Bharat Wire Ropes Ltd. Dcit(Osd)-10(3) बनाम/ Aayakar Bhavan, 4Th Floor, A-701, Trade World Building, Kamla City, Lower Parel (W), Room No. 517, M. K. Road, Vs. Mumbai-400 013 Mumbai-400 020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aabcb 2180 N (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Mitesh N. Shah ""यथ" क" ओर से/Respondent By : Shri T. A. Khan सुनवाई क" तार"ख / : 14.12.2017 Date Of Hearing घोषणा क" तार"ख / : 05.03.2018 Date Of Pronouncement आदेश / O R D E R Per Shamim Yahya, A. M.: This Appeal By The Assessee Is Directed Against The Order By The Commissioner Of Income Tax (Appeals) Dated 15.10.2015 & Pertains To The Assessment Year 2011- 12. 2. There Are Two Effective Grounds Raised In This Appeal Which Reads As Under: 1. A) On The Facts & In The Circumstances Of The Case & In Law, The Cit(A) Erred In Confirming The Addition To The Extent Of 12.5%, Being Profit Element Embedded In The Alleged Bogus Purchases Of Rs.2,66,19,848/-, Made By The 2 M/S. Bharat Wire Ropes Ltd. A.O. To The Income Of The Appellant On The Basis Of Information Of The Sales Tax Department About Suspicious Dealers.

For Appellant: Shri Mitesh N. ShahFor Respondent: Shri T. A. Khan

Section 133(6)Section 143(3)

…tment. In our considered opinion, this information from the Sales Department cannot be a conclusive proof of bogus purchase. It was incumbent upon the Assessing Officer to make appropriate enquiries. The Hon’ble Apex Court in the case of Kapoorchand Srimal (131 ITR 451) has held 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 fresh consideration unless prohibited by 5 M/s. Bharat Wire Ropes Ltd. law. In accordance with the above said discussion and case law, we remit this issue to the file of the Assessing Officer. The Assessi…

DCIT 1(2)(2), Mumbai vs. Om Sagar Engineering P. Ltd, Mumbai

ITA 4861/MUM/2016[2011-12]Status: DisposedITAT Mumbai01 Mar 2018AY 2011-12

For Appellant: Dr K. Sivaram/Shri Aditya AjgaonkarFor Respondent: Shri Rajat Mittal-DR

Section 143(3)Section 56(2)(vii)Section 68

…he 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 v. CIT [1981] 131 ITR 451/7 Taxman 6, 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…

ITO 14(3)(2), Mumbai vs. Vinaylene Textile Industries P.Ltd, Mumbai

In the result, the issue stands remitted to the file of the assessing officer

ITA 3240/MUM/2017[2012-13]Status: DisposedITAT Mumbai23 Feb 2018AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm आयकर अपील सं./I.T.A. No.3240/Mum/2017 ("नधा"रण वष" / Assessment Year: 2012-13) Ito-14(3)(2), M/S. Vinaylene Textile Industries 458, 4Th Floor, Aayakar Bhavan, Pvt. Ltd. बनाम/ Gala No. 8, 1St Floor, Mumbai-400 020 Kuntal Modi Estate, L.B.S. Marg, Vs. Ghatkopar (West), Mumbai-400 086 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacv 1653 K (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Ms. Aarjoo Goradia ""यथ" क" ओर से/Respondent By : Dr. K. Shivaram & Shri Rahul K. Hakani सुनवाई क" तार"ख / : 07.12.2017 Date Of Hearing घोषणा क" तार"ख / : 23.02.2018 Date Of Pronouncement आदेश / O R D E R Per Shamim Yahya, A. M.: This Appeal By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) & Pertains To The Assessment Year 2012-13. 2. The Grounds Of Appeal Read As Under: 1. "On The Facts & In The Circumstances Of The Case & In Law, The Ld.Cit(A) Has Erred In Deleting The Addition Of Rs.70,00,000/- On A/C Of Unexplained Cash Credit U/S 68. The Companies From Which The Assessee Has Accepted Shares Application Money Of Rs.70,00,000/- Were Controlled & 2 Ito Vs. M/S. Vinaylene Textile Industries Pvt. Ltd. Operated By Shri Praveen Kumar Jain, Who Admitted In His Statement Recorded During The Course Of Search & Seizure Action That The Concerns/Companies Controlled By Him Were Only Engaged In Providing Accommodation Entries To Various Parties Of Which The Assessee Is Also One Of The Beneficiaries. 2. The Appellant Craves Leave To Add, Amend, Vary, Omit Or Substitute The Aforesaid Ground Of Appeal At Any Time Before Or At The Time Of Hearing Of Appeal.

For Appellant: Ms. Aarjoo GoradiaFor Respondent: Dr. K. Shivaram &

Section 132(4)Section 142(1)Section 68

…the assessing officer, he should have himself made the necessary enquiry. It is settled law that powers of learned CIT-A are coterminous with that of the assessing officer. Furthermore honourable apex court has held in the case of Kapoorchand Shrimal [1981] 131 ITR 451 (SC) that it is the duty of the appellate authority to correct the errors in the order's of the authorities below. 18. Hence on the facts and circumstances of the case, we are of the considered opinion that the issue in this case needs to be remitted to the file of the assessing officer. Assessing officer is directed to make further enquiries…

ITO 8(3)(4), Mumbai vs. Vertex Manufcturing Co. Ltd, Mumbai

In the result, appeal of the Revenue is allowed in part for statistical purposes

ITA 3107/MUM/2012[2005-06]Status: DisposedITAT Mumbai14 Feb 2018AY 2005-06

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Ito 8(3)(4), R.No.217, Vs. M/S. Vertex Manufacturing Aayakar Bhavan, M.K. Co. Ltd., Vertex Vikas, A, 6Th Marg,Mumbai – 400 020 Floor, 222, Sir Mathuradas Vissanji Road, Andheri (E), Mumbai – 400 069 Pan/Gir No. Aaacv2450N Appellant) .. Respondent)

Section 143(3)Section 54E

…of the case and in law, the CIT(A) has erred in failing to arrive at the correct conclusion on the issue of date of transfer of land i.e. year of taxability of capital gain, by exercising hisas held by the Apex court in the case of KapurchandShrimal vs. CIT (131 ITR 451)(SC)?” 4. Rival contentions have been heard and record perused. Facts in brief are that the assessee has during the year under consideration offered for tax long term capital gain in respect of two transactions. The computation 3 M/s. Vertex Manufacturing Co. Pvt. Ltd., in respect of the said gain is, as filed in the computation of income accom…

M/S. Chennai Petroleum Corporation Ltd., Chennai vs. ACIT, Chennai

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

ITA 1858/CHNY/2011[2004-05]Status: DisposedITAT Chennai05 Dec 2017AY 2004-05

Bench: Shri Sanjay Arora & Shri George Mathanआयकर अपील सं./Ita No.1858/Mds/2011 "नधा"रण वष" / Assessment Year : 2004-05 Chennai Petroleum Corporation Ltd., Asst. Commissioner Of Income Refinery House, Manali, Vs. Tax, Chennai – 600 068 Company Circle-I(3), [Pan: Aaacm 4392C] Chennai – 600 034 (अपीलाथ" /Appellant) (""यथ"/Respondent)

For Appellant: AdvocateFor Respondent: 07.09.2017

Section 143(3)Section 2Section 28Section 36(1)(iii)

…o. Ltd. v. CIT [1971] 82 ITR 363 (SC)). The tribunal as an appellate authority, is under bounden duty to correct the errors, if any, attending the proceedings for assessment, issuing appropriate directions. (refer, inter alia, Kapurchand Shrimal v. CIT [1991] 131 ITR 451 (SC)). As explained in CIT v. Walchand 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. Without prejudice to the foregoing, i.e., the reason/s for which we consider the asse…

Asst CIT Cir 3, Kalyan vs. Shree Sai Enterprises, Mumbai

In the result this appeal by the revenue is stands allowed for statistical purposes

ITA 1754/MUM/2017[2010-11]Status: DisposedITAT Mumbai03 Oct 2017AY 2010-11

Bench: Shri Shamim Yahya, Am & Shri Shaktijit Dey, Jm

For Appellant: Shri Purushottam KumarFor Respondent: Shri V.G.Ginde

Section 133(6)Section 143(1)Section 143(3)

…issue and comment upon the aspect of concession of the assessee and acceptance before the Assessing Officer about the bogus activity being indulged into and offer to pay tax thereupon. The Hon’ble Supreme Court in the case of Kapurchand Shrimal v. CIT [(1981) 131 ITR 451 (SC)] has expounded that it is the duty as well as jurisdiction of the appellate authority to correct the errors in the order's of the authorities below, and remit the matter for reconsideration with directions as required, unless prohibited by law. 9 ITA No.1754/Mum/2017. M/s.Shree Sai Enterprises. 11. Accordingly in the interest of justice we…

Shyamala Pictures and Hotel Private Limited, Chennai vs. DCIT, Chennai

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

ITA 1185/CHNY/2015[2009-10]Status: DisposedITAT Chennai27 Sept 2017AY 2009-10

Bench: Shri Sanjay Arora & Shri George Mathan

For Appellant: Shri Ashish Tripathi, Jt. CITFor Respondent: 04.07.2017

Section 143(3)Section 14ASection 14A(2)Section 28

…of the case. Reliance is also placed, inter alia, on the following decisions with regard 16 Shyamala Pictures And Hotel Pvt. Ltd. v. Dy. CIT to the nature and scope of the duty and power of the tribunal/appellate authority: Kapurchand Shrimal v. CIT [1981] 131 ITR 451 (SC); Hukumchand Mills Ltd v. CIT [1967] 63 ITR 232 (SC); CIT v. C.C.C. Holdings [2003] 260 ITR 433 (Mad); CIT v. Indian Express (Madurai) Pvt. Ltd. [1983] 140 ITR 705 (Mad); Thanthi Trust v. Asst. CIT [1999] 238 ITR 117 (Mad); Ahmedabad Electricity Co. Ltd. v. CIT [1993] 199 ITR 351(Bom-FB); Controller of Estate Duty v. R.Brahadeeswaran [1987] 1…

John Crane Sealing Systems India Private Limited, Chennai vs. DCIT, Chennai

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

ITA 785/CHNY/2016[2011-12]Status: DisposedITAT Chennai15 Sept 2017AY 2011-12

Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddyआयकर अपील सं./Ita No.621/Mds/2016 "नधा"रण वष" / Assessment Year: 2011-12

For Appellant: Shri Ragunathan Sampath, AdvocateFor Respondent: 19.06.2017

Section 143(3)

…g to the assessee. Lest we be construed as having, in so directing, travelled outside our ambit, draw reference to the following decisions regarding the scope of the powers of the tribunal, rendered in different fact settings: Kapurchand Shrimal v. CIT [1981] 131 ITR 451 (SC); Hukumchand Mills Ltd v. CIT [1967] 63 ITR 232 (SC); CIT v. C.C.C. Holdings [2003] 260 ITR 433 (Mad); CIT v. Indian Express (Madurai) Pvt. Ltd. [1983] 140 ITR 705 (Mad); Thanthi Trust v. Asst. CIT [1999] 238 ITR 117 (Mad); Ahmedabad Electricity Co. Ltd. v. CIT [1993] 199 ITR 351(Bom-FB); Controller of Estate Duty v. R.Brahadeeswaran [1987] 1…

DCIT, Chennai vs. John Crane Sealing Systems (India) Private Limited, Chennai

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

ITA 621/CHNY/2016[2011-12]Status: DisposedITAT Chennai15 Sept 2017AY 2011-12

Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddyआयकर अपील सं./Ita No.621/Mds/2016 "नधा"रण वष" / Assessment Year: 2011-12

For Appellant: Shri Ragunathan Sampath, AdvocateFor Respondent: 19.06.2017

Section 143(3)

D.E. Shaw India Advisory Services Pvt. Ltd., New Delhi vs. DCIT, New Delhi

Appeals of the assessee stand partly allowed in terms of our specific observations and

ITA 1681/DEL/2015[2010-11]Status: DisposedITAT Delhi04 Sept 2017AY 2010-11

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaay: 2010-11 Ay: 2011-12 Ay: 2012-13 D.E. Shaw India Advisory Services Pvt. Ltd., Vs Dcit, E-20, 1St & 2Nd Floor, Circle 7(1), Main Market, Hauz Khas, New Delhi. New Delhi-110016 (Pan: Aabce6097P) (Appellant) (Respondent) Appellant By : Shri Kapil Hirani, Ca Shri Suresh Tolani, Adv. Shri Darpan Kirpalani Respondent By : Shri T.M. Shivakumar, Cit ( Dr)

For Appellant: Shri Kapil Hirani, CAFor Respondent: Shri T.M. Shivakumar, CIT ( DR)

Section 143(3)Section 144CSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’ NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AY: 2010-11 AY: 2011-12 AY: 2012-13 D.E. Shaw India Advisory Services Pvt. Ltd., vs DCIT, E-20, 1st & 2nd Floor, Circle 7(1), Main market, Hauz Khas, New Delhi. New Delhi-110016 (PAN: AABCE6097P) (Appellant) (Respondent) Appellant by : Shri Kapil Hirani, CA Shri Suresh Tolani, Adv. Shri Darpan Kirpalani Respondent by : Shri T.M. Shivakumar, CIT ( DR) PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER All these appeals have been preferred by the assessee against…

M/S D.E. Shaw India Advisory Services Pvt. Ltd., New Delhi vs. JCIT, New Delhi

Appeals of the assessee stand partly allowed in terms of our specific observations and

ITA 75/DEL/2017[2012-13]Status: DisposedITAT Delhi04 Sept 2017AY 2012-13

For Appellant: Shri Kapil Hirani, CAFor Respondent: Shri T.M. Shivakumar, CIT ( DR)

Section 143(3)Section 144CSection 92D

D.E. Shaw India Advisory Services Pvt. Ltd., New Delhi vs. DCIT, New Delhi

Appeals of the assessee stand partly allowed in terms of our specific observations and

ITA 1018/DEL/2016[2011-12]Status: DisposedITAT Delhi04 Sept 2017AY 2011-12

For Appellant: Shri Kapil Hirani, CAFor Respondent: Shri T.M. Shivakumar, CIT ( DR)

Section 143(3)Section 144CSection 92D

Kailashpati Overseas Pvt. Ltd., Delhi vs. ITO, New Delhi

In the result, the appeal is allowed for statistical purposes

ITA 1033/DEL/2013[2003-04]Status: DisposedITAT Delhi31 May 2017AY 2003-04

Bench: Shri R.S. Syal, Vice-Assessment Year : 2003-04 Kailashpati Overseas Pvt. Ltd., Vs. Ito, C/O Kapil Goel, Advocate, Ward 5(1), A-1/25, Sector-15, Rohini, New Delhi. Delhi. Pan : Aaack1244M

For Appellant: Shri Kapil Goel &For Respondent: Ms Bedobani, DR

Section 131Section 133(6)Section 142(1)Section 148Section 68

…was rendered by a Bench comprising of two Judges and further the case of Guduthur Brothers (supra) was not brought to the notice of the Hon’ble apex Court. Similar view was taken by the Hon’ble Summit Court in the case of Kapurchand Shrimal vs. CIT ((1981) 131 ITR 451 (SC). 32. In CIT vs. Jai Prakash Singh (1996) 219 ITR 737 (SC) a return was filed voluntarily by one out of ten legal representatives disclosing entire income of deceased. The assessment was completed in this case when the legal representative complied with the notices under ss. 142(1) and 143(2). Later on an objection was raised for the first…

M/S. Rmsi Pvt. Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 3478/DEL/2012[2006-07]Status: DisposedITAT Delhi21 Apr 2017AY 2006-07

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava[Assessment Year: 2006-07] M/S Rmsi Pvt. Ltd Vs. The Acit No. 29, Second Floor Circle 15(1) Defence Colony Market New Delhi Defence Colony, New Delhi (Pan: Aaacr 0680 C) (Appellant) (Respondent)

For Appellant: Shri Anil Bhalla, CAFor Respondent: Shri T.M. Shiva Kumarl, CIT-DR

Section 10ASection 115JSection 92CSection 92E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI “I-2” BENCH, NEW DELHI BEFORE SHRI R.K. PANDA ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER [Assessment Year: 2006-07] M/s RMSI Pvt. Ltd Vs. The ACIT No. 29, Second Floor Circle 15(1) Defence Colony Market New Delhi Defence Colony, New Delhi (PAN: AAACR 0680 C) (Appellant) (Respondent) Assessee by: Shri Anil Bhalla, CA Revenue by: Shri T.M. Shiva Kumarl, CIT-DR Date of hearing : 19.04.2017 Date of pronouncement : 21 .04.2017 ORDER PER R.K. PANDA, ACCOUNTANT MEMBER:- This appeal filed by the assessee is directed against the order dated 31.05.20…

Shree Shankar Plastic Ltd, Mumbai vs. ITO 8(3)(1), Mumbai

ITA 3252/MUM/2014[2009-10]Status: DisposedITAT Mumbai19 Apr 2017AY 2009-10

For Appellant: Shri Vijay Mehta-ARFor Respondent: Shri A.K. Nayak-DR

Section 133Section 143(3)Section 147Section 254(1)

…f assessment. He can do what the ld. AO has failed to do. 12. For this contention, the ld. Authorized Representative for the assessee placed reliance on the following case laws :- (i) CIT vs Kanpur Coal Syndicate 53 ITR 225, 229 (SC). (ii) Kapurchand Shrimal 131 ITR 451, 460 (SC). (iii) CIT vs Ahmedabad Crucible Co. 206 ITR 574 (Guj.) 13. The ld. Authorized Representative for the assessee further submitted that it would not mean that ld. CIT(A) has unlimited powers. There are fetters on the powers of ld. CIT(A). Proceedings before ld. CIT(A) are confined the year which is pending before him. If appeal for A.Y. 2…

ITO 6(1)(4), Mumbai vs. Asahi Infrastructure Projects Lt, Akola

In the result this appeal by the revenue is stands allowed for statistical purposes

ITA 4863/MUM/2013[2009-10]Status: DisposedITAT Mumbai16 Mar 2017AY 2009-10

Bench: Shri Shamim Yahya & Shri Ravish Sood

For Appellant: Shri. Rajesh Kumar YadavFor Respondent: Shri. Anil Thakrar

Section 133(6)Section 142(1)Section 144Section 271Section 271ASection 44Section 44A

…m the parties. This also Ld. CIT-A has found to be a reason to set aside the order’s of the A.O. We find that the powers of the Ld. CIT-A are coterminous with that of the A.O. further, more as held by the Hon’ble Apex Court in the case of Kapoorchand Shrimal, 131 ITR 451, it is the duty of the appellate authority to correct the errors in the order’s of the authorities below and remit the matter to them if needed with necessary directions. Hence Ld. CIT-A’s action in this regard is not correct. 7. In the background of aforesaid discussion we find that Ld. CIT-A has not actually understood the issue and there is wr…

ITO 10(2)(3), Mumbai vs. Astamed Healthcare (I P.Ltd, Mumbai

In the result this appeal by the revenue stands allowed for statistical purposes

ITA 2810/MUM/2013[2009-10]Status: DisposedITAT Mumbai28 Feb 2017AY 2009-10

Bench: Shri Shamim Yahya & Shri Ravish Sood

For Appellant: Shri. Rajesh Kumar Yadav

Section 133(6)

…ax only is not conclusive satisfaction of AO’s, requirement. It is not the case that Ld. CIT-A himself verified that proper services were rendered by the concerned party to justify the commission payment. Hon’ble Apex Court in the case of Kapoor Chand Shrimal 131 ITR 451 has held that that an appellate authority has the jurisdiction as well as duty to correct all errors in the proceedings under appeal and to issue, if necessary appropriate direction to the authority against whose decision the appeal is preferred to dispose off the whole or any part of the matter afresh, unless for bidden from doing so by the stat…

ITO 31(2)(4), Mumbai vs. Narendra Shantilal Shah, Mumbai

In the result this appeal by the revenue stands allowed for statistical purposes

ITA 3724/MUM/2015[2011-12]Status: DisposedITAT Mumbai24 Feb 2017AY 2011-12

Bench: Shri Shamim Yahya & Shri Sanjay Garg

For Appellant: Ms. Arju GarodiaFor Respondent: Shir. Hariom Tulsain

Section 2(14)Section 2(14)(iii)

…t evidences were not before the assessing officer. Ld. CIT-A has not followed the prescription of Rule 46 A of giving the assessing officer an opportunity to examine of comment upon the same. We find that Hon’ble Apex Court in the case of Kapoor Chand Shrimal 131 ITR 451 had expounded that an appellate authority has the jurisdiction as well as duty to correct all errors in the proceedings under appeal and to issue, if necessary appropriate direction to the authority against whose decision the appeal is preferred to dispose off the whole or any part of the matter afresh, unless for bidden from doing so by the stat…

Permanent Prestress P.Ltd ( Now Amalgamated With Vishal Nirmiti P. Ltd), Mumbai vs. DCIT 1(2), Mumbai

In the result this appeal filled by the assessee is partly allowed statistical purposes

ITA 5759/MUM/2011[2005-06]Status: DisposedITAT Mumbai15 Feb 2017AY 2005-06

Bench: Shri Shamim Yahya & Shri Ravish Sood

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Abhishek Sharma

Section 143(1)Section 143(3)Section 147Section 148Section 234BSection 234D

…. When the Ld. CIT (A) has found an error in the proceedings of the authorities below. It was his duty as well as jurisdiction to correct the error. This proposition is supported by the case law from honourable Supreme Court in the case of Kapoorchand shrimal 131 ITR 451. 15. Hence we are of the considered opinion that the Ld. CIT(A) was not correct in directing the deletion of the addition without verification and correlation of the tax deduction at source certificates with the income of the assessee which was offered for assessment year 2005 —06. In this regard we also find that there is justification in the pl…