Narrondas Manordas v. CIT

29 ITR 748Reported decision1956#7819 most cited

What is Narrondas Manordas v. CIT authority for?

The Appellate Assistant Commissioner's power of enhancement is limited to the income that was the subject matter of the assessment by the Income-tax Officer.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

Narrondas Manordas v. CIT · 29 ITR 748 · power of enhancement · Appellate Assistant Commissioner · assessment procedure · Income-tax Officer · escaped income · 1922 Act

Sections most often in play

Section 132(1)Section 132(4)Section 139(1)Section 143(3)Section 147Section 153ASection 154Section 251(1)(a)

Judgments citing Narrondas Manordas v. CIT

Ochhab Lal Jain, Udaipur vs. DCIT Central Circle-1, Udaipur

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

ITA 429/JODH/2025[2016-17]Status: DisposedITAT Jodhpur29 May 2025AY 2016-17
Section 132Section 132(1)Section 132(4)Section 139(1)Section 143(3)Section 153ASection 69A

…ment new sources, as his power of enhancement should be restricted only to the income which was the subject-matter of consideration for purposes of assessment by the Income-tax Officer." In Bishwanath Prasad Bhagwat Prasad v. Commissioner of Income-tax [1956] 29 ITR 748, the Appellate Assistant Commissioner had actually remanded the case, but while considering the powers of the Appellate Assistant Commissioner, the Divisional Bench appears to have approved of the abovequoted passage from the Madras case. The observations in that case may be treated as obiter. In NarrondasManordass vs. Commissioner of Income-tax […

M/S. Asian Agency, Ahmedabad vs. The DCIT, Circel-7(2), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 128/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2010-11

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

…to income which was the subject-matter of consideration for purposes of assessment by the ITO. In Bishwanath Prasad Bhagat Prasad v. CIT, the Division Bench appeared to have approved the above decision of Madras High Court in Narrondas Manordas v. CIT [1956] 29 ITR 748, the High Court quoted the said decision of the Madras High Court. In view of the provisions of sections 34 of the 1922 Act and 33B of the 1922 Act by which escaped income can be brought to tax, there is reason to think that the view expressed uniformly about the limits of the powers of the AAC to enhance the assessment has been accepted by the l…

M/S. Asian Agency, Ahmedabad vs. The ACIT, Circel-7(2), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 127/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2008-09

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

…to income which was the subject-matter of consideration for purposes of assessment by the ITO. In Bishwanath Prasad Bhagat Prasad v. CIT, the Division Bench appeared to have approved the above decision of Madras High Court in Narrondas Manordas v. CIT [1956] 29 ITR 748, the High Court quoted the said decision of the Madras High Court. In view of the provisions of sections 34 of the 1922 Act and 33B of the 1922 Act by which escaped income can be brought to tax, there is reason to think that the view expressed uniformly about the limits of the powers of the AAC to enhance the assessment has been accepted by the l…

M/S. Asian Agency, Ahmedabad vs. The ACIT, Circel-7(2), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 126/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2008-09

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

…to income which was the subject-matter of consideration for purposes of assessment by the ITO. In Bishwanath Prasad Bhagat Prasad v. CIT, the Division Bench appeared to have approved the above decision of Madras High Court in Narrondas Manordas v. CIT [1956] 29 ITR 748, the High Court quoted the said decision of the Madras High Court. In view of the provisions of sections 34 of the 1922 Act and 33B of the 1922 Act by which escaped income can be brought to tax, there is reason to think that the view expressed uniformly about the limits of the powers of the AAC to enhance the assessment has been accepted by the l…

M/S. Asian Agency, Ahmedabad vs. The Asstt. Commissioner of Income Tax, Circel-7(2), Ahmedabad

In the result, appeal of the assessee is allowed

ITA 3448/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2010-11

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

…to income which was the subject-matter of consideration for purposes of assessment by the ITO. In Bishwanath Prasad Bhagat Prasad v. CIT, the Division Bench appeared to have approved the above decision of Madras High Court in Narrondas Manordas v. CIT [1956] 29 ITR 748, the High Court quoted the said decision of the Madras High Court. In view of the provisions of sections 34 of the 1922 Act and 33B of the 1922 Act by which escaped income can be brought to tax, there is reason to think that the view expressed uniformly about the limits of the powers of the AAC to enhance the assessment has been accepted by the l…

M/S. Asian Agency, Ahmedabad vs. Commissioner of Income Tax, VII, Ahmedabad

In the result, appeal of the assessee is allowed

ITA 844/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2009-10

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

…to income which was the subject-matter of consideration for purposes of assessment by the ITO. In Bishwanath Prasad Bhagat Prasad v. CIT, the Division Bench appeared to have approved the above decision of Madras High Court in Narrondas Manordas v. CIT [1956] 29 ITR 748, the High Court quoted the said decision of the Madras High Court. In view of the provisions of sections 34 of the 1922 Act and 33B of the 1922 Act by which escaped income can be brought to tax, there is reason to think that the view expressed uniformly about the limits of the powers of the AAC to enhance the assessment has been accepted by the l…

The ITO, Ward-7(2)(1), Ahmedabad vs. M/S. Asian Agency, Ahmedabad

In the result, appeal of the assessee is allowed

ITA 3336/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2009-10

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

…to income which was the subject-matter of consideration for purposes of assessment by the ITO. In Bishwanath Prasad Bhagat Prasad v. CIT, the Division Bench appeared to have approved the above decision of Madras High Court in Narrondas Manordas v. CIT [1956] 29 ITR 748, the High Court quoted the said decision of the Madras High Court. In view of the provisions of sections 34 of the 1922 Act and 33B of the 1922 Act by which escaped income can be brought to tax, there is reason to think that the view expressed uniformly about the limits of the powers of the AAC to enhance the assessment has been accepted by the l…

M/S. Asian Agency, Ahmedabad vs. The ACIT, Circle-12, Ahmedabad

In the result, appeal of the assessee is allowed

ITA 3048/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2009-10

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

…to income which was the subject-matter of consideration for purposes of assessment by the ITO. In Bishwanath Prasad Bhagat Prasad v. CIT, the Division Bench appeared to have approved the above decision of Madras High Court in Narrondas Manordas v. CIT [1956] 29 ITR 748, the High Court quoted the said decision of the Madras High Court. In view of the provisions of sections 34 of the 1922 Act and 33B of the 1922 Act by which escaped income can be brought to tax, there is reason to think that the view expressed uniformly about the limits of the powers of the AAC to enhance the assessment has been accepted by the l…

Sugota Industries Private Limited, Kolkata vs. I.T.O., Ward-7(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1459/KOL/2019[2013-14]Status: DisposedITAT Kolkata18 Jun 2020AY 2013-14

Bench: Shri J. Sudhakar Reddy]

Section 143(3)Section 14ASection 250Section 251(1)Section 251(1)(a)

…ment new sources, as his power of enhancement should be restricted only to the income which was the subject-matter of consideration for purposes of assessment by the Income-tax Officer." In Bishwanath Prasad Bhagwat Prasad v. Commissioner of Income-tax [1956] 29 ITR 748, the Appellate Assistant Commissioner had actually remanded the case, but while considering the powers of the Appellate Assistant Commissioner, the Divisional Bench appears to have approved of the above-quoted passage from the Madras case. The observations in that case may be treated as obiter. In Narrondas Manordass v. Commissioner of Income-tax…

Manjit Management Services (P) Ltd., Kolkata vs. ITO, Ward - 9(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 2667/KOL/2018[2008-09]Status: DisposedITAT Kolkata10 May 2019AY 2008-09

Bench: Sri J. Sudhakar Reddy] I.T.A. No. 2667/Kol/2018 Assessment Year: 2008-09 Manjit Management Services Pvt. Ltd………………....………………..……………..……….….Appellant Plot No. 258/B Block-B Bangue Avenue Kolkata-700 055 [Pan : Aaecm 4773 D] Income Tax Officer, Ward – 9(1), Kolkata…….......................................................…...Respondent Appearances By: Shri Miraj D. Shah, Advocate, Appeared On Behalf Of The Assessee. Shri Sankar Haldar, Jcit, Sr. D/R, Appearing On Behalf Of The Revenue.

Section 147Section 14ASection 250Section 251(1)(a)Section 68

…was the subject-matter of consideration for purposes of assessment by the Income- tax Officer." 5 I.T.A. No. 2667/Kol/2018 Assessment Year: 2008-09 Manjit Management Services Pvt. Ltd In Bishwanath Prasad Bhagwat Prasad v. Commissioner of Income-tax [1956] 29 ITR 748, the Appellate Assistant Commissioner had actually remanded the case, but while considering the powers of the Appellate Assistant Commissioner, the Divisional Bench appears to have approved of the above-quoted passage from the Madras case. The observations in that case may be treated as obiter. In Narrondas Manordass v. Commissioner of Income-tax…

Zuberi Engineering Company, Jaipur vs. Deputy Commissioner of Income Tax, Circle-2, Jaipur

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

ITA 979/JPR/2018[2014-15]Status: DisposedITAT Jaipur18 Dec 2018AY 2014-15
For Appellant: Shri Kapil Goel (Adv)For Respondent: Shri Varinder Mehta (CIT-DR)
Section 143(3)Section 145(3)Section 251Section 40

…to the income which was the subject-matter of consideration for purposes of assessment by the Income-tax Officer." ITA 977 to 979/JP/2018 & 1122/JP/2018_ 14 Zuberi Engineering Vs DCIT. In Bishwanath Prasad Bhagwat Prasad v. Commissioner of Income-tax [1956] 29 ITR 748, the Appellate Assistant Commissioner had actually remanded the case, but while considering the powers of the Appellate Assistant Commissioner, the Divisional Bench appears to have approved of the abovequoted passage from the Madras case. The observations in that case may be treated as obiter. In Narrondas Manordass v. Commissioner of Income-tax […

Zuberi Engineering Company, Jaipur vs. Deputy Commissioner of Income Tax, Circle-2, Jaipur

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

ITA 978/JPR/2018[2013-14]Status: DisposedITAT Jaipur18 Dec 2018AY 2013-14
For Appellant: Shri Kapil Goel (Adv)For Respondent: Shri Varinder Mehta (CIT-DR)
Section 143(3)Section 145(3)Section 251Section 40

…to the income which was the subject-matter of consideration for purposes of assessment by the Income-tax Officer." ITA 977 to 979/JP/2018 & 1122/JP/2018_ 14 Zuberi Engineering Vs DCIT. In Bishwanath Prasad Bhagwat Prasad v. Commissioner of Income-tax [1956] 29 ITR 748, the Appellate Assistant Commissioner had actually remanded the case, but while considering the powers of the Appellate Assistant Commissioner, the Divisional Bench appears to have approved of the abovequoted passage from the Madras case. The observations in that case may be treated as obiter. In Narrondas Manordass v. Commissioner of Income-tax […

Zuberi Engineering Company, Jaipur vs. DCIT, Jaipur

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

ITA 977/JPR/2018[2012-13]Status: DisposedITAT Jaipur18 Dec 2018AY 2012-13
For Appellant: Shri Kapil Goel (Adv)For Respondent: Shri Varinder Mehta (CIT-DR)
Section 143(3)Section 145(3)Section 251Section 40

…to the income which was the subject-matter of consideration for purposes of assessment by the Income-tax Officer." ITA 977 to 979/JP/2018 & 1122/JP/2018_ 14 Zuberi Engineering Vs DCIT. In Bishwanath Prasad Bhagwat Prasad v. Commissioner of Income-tax [1956] 29 ITR 748, the Appellate Assistant Commissioner had actually remanded the case, but while considering the powers of the Appellate Assistant Commissioner, the Divisional Bench appears to have approved of the abovequoted passage from the Madras case. The observations in that case may be treated as obiter. In Narrondas Manordass v. Commissioner of Income-tax […

Assistant Commissioner of Income Tax, Circle-2, Jaipur vs. Zuberi Engineering Company, Jaipur

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

ITA 1122/JPR/2018[2012-13]Status: DisposedITAT Jaipur18 Dec 2018AY 2012-13
For Appellant: Shri Kapil Goel (Adv)For Respondent: Shri Varinder Mehta (CIT-DR)
Section 143(3)Section 145(3)Section 251Section 40

…to the income which was the subject-matter of consideration for purposes of assessment by the Income-tax Officer." ITA 977 to 979/JP/2018 & 1122/JP/2018_ 14 Zuberi Engineering Vs DCIT. In Bishwanath Prasad Bhagwat Prasad v. Commissioner of Income-tax [1956] 29 ITR 748, the Appellate Assistant Commissioner had actually remanded the case, but while considering the powers of the Appellate Assistant Commissioner, the Divisional Bench appears to have approved of the abovequoted passage from the Madras case. The observations in that case may be treated as obiter. In Narrondas Manordass v. Commissioner of Income-tax […