National Thermal Power Co. Ltd. v. CIT

389 ITR 326High Court2016#361 most cited

What is National Thermal Power Co. Ltd. v. CIT authority for?

An appellate authority can admit and adjudicate additional grounds of appeal if they are legal in nature or go to the root of the matter, even if not raised before lower authorities or filed belatedly.

241

judgments rely on this decision, according to BharatTax’s citation analysis of 382,409 Indian tax judgments — from 2015 to 2026.

Also referred to as

VMT Spinning Co. Ltd. v. CIT · 389 ITR 326 · admission of additional grounds · question of law · appellate authority powers · belated grounds · Income Tax Appellate Tribunal (ITAT) · appeal procedure · legal and jurisdictional grounds · grounds not raised below

Also reported as

163 Taxmann 274

Sections most often in play

Section 143(3)Section 153ASection 143(2)Section 142(1)Section 147Section 132Section 148Section 153D

Issues it is cited on

section 10(31a)section 100section 76section 142(2c)section 153b(1)(b)section 5(8)section 153b(1)rectification under section 154section 144basection 158bcsection 206csection 206

Judgments citing National Thermal Power Co. Ltd. v. CIT

ACIT, New Delhi vs. M/S Vinman Estates Pvt. Ltd., New Delhi

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 1980/DEL/2016[2005-06]Status: DisposedITAT Delhi27 Apr 2020AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…. Therefore, there is no merit in the contention of the Ld. D.R. Further, the Ld. CIT(A) has decided this issue in detail based on the material already available on record. The Hon’ble Punjab & Haryana High Court in the case of VMT Spinning Co. Ltd., vs., CIT 389 ITR 326 (P&H) held as under: 40 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. “Held, that the Tribunal could decide the appeal on a ground neither taken in the memorandum of appeal nor by seeking its leave. The only requirement was that the Tribunal could not rest its decision on any other ground unless the party who migh…

ACIT, New Delhi vs. M/S Gee Gee Builders Pvt. Ltd., New Delhi

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 1975/DEL/2016[2005-06]Status: DisposedITAT Delhi27 Apr 2020AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…. Therefore, there is no merit in the contention of the Ld. D.R. Further, the Ld. CIT(A) has decided this issue in detail based on the material already available on record. The Hon’ble Punjab & Haryana High Court in the case of VMT Spinning Co. Ltd., vs., CIT 389 ITR 326 (P&H) held as under: 40 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. “Held, that the Tribunal could decide the appeal on a ground neither taken in the memorandum of appeal nor by seeking its leave. The only requirement was that the Tribunal could not rest its decision on any other ground unless the party who migh…

ACIT, New Delhi vs. M/S Nageshwar Realtors Pvt. Ltd., New Delhi

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 1972/DEL/2016[2006-07]Status: DisposedITAT Delhi27 Apr 2020AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…. Therefore, there is no merit in the contention of the Ld. D.R. Further, the Ld. CIT(A) has decided this issue in detail based on the material already available on record. The Hon’ble Punjab & Haryana High Court in the case of VMT Spinning Co. Ltd., vs., CIT 389 ITR 326 (P&H) held as under: 40 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. “Held, that the Tribunal could decide the appeal on a ground neither taken in the memorandum of appeal nor by seeking its leave. The only requirement was that the Tribunal could not rest its decision on any other ground unless the party who migh…

ACIT, New Delhi vs. M/S Witness Builders Pvt. Ltd., New Delhi

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 1971/DEL/2016[2006-07]Status: DisposedITAT Delhi27 Apr 2020AY 2006-07

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…. Therefore, there is no merit in the contention of the Ld. D.R. Further, the Ld. CIT(A) has decided this issue in detail based on the material already available on record. The Hon’ble Punjab & Haryana High Court in the case of VMT Spinning Co. Ltd., vs., CIT 389 ITR 326 (P&H) held as under: 40 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. “Held, that the Tribunal could decide the appeal on a ground neither taken in the memorandum of appeal nor by seeking its leave. The only requirement was that the Tribunal could not rest its decision on any other ground unless the party who migh…

M/S Vinman Estates (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 1589/DEL/2016[2005-06]Status: DisposedITAT Delhi27 Apr 2020AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…. Therefore, there is no merit in the contention of the Ld. D.R. Further, the Ld. CIT(A) has decided this issue in detail based on the material already available on record. The Hon’ble Punjab & Haryana High Court in the case of VMT Spinning Co. Ltd., vs., CIT 389 ITR 326 (P&H) held as under: 40 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. “Held, that the Tribunal could decide the appeal on a ground neither taken in the memorandum of appeal nor by seeking its leave. The only requirement was that the Tribunal could not rest its decision on any other ground unless the party who migh…

ACIT, New Delhi vs. M/S. Believe Developers & Promoters Pvt. Ltd., New Delhi

In the result, appeal of the Assessee allowed and appeal of the Department dismissed

ITA 6444/DEL/2015[2005-06]Status: DisposedITAT Delhi27 Apr 2020AY 2005-06

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

…. Therefore, there is no merit in the contention of the Ld. D.R. Further, the Ld. CIT(A) has decided this issue in detail based on the material already available on record. The Hon’ble Punjab & Haryana High Court in the case of VMT Spinning Co. Ltd., vs., CIT 389 ITR 326 (P&H) held as under: 40 ITA.No.2277/Del./2016 etc., batch M/s. Alankar Saphire Developers, New Delhi. “Held, that the Tribunal could decide the appeal on a ground neither taken in the memorandum of appeal nor by seeking its leave. The only requirement was that the Tribunal could not rest its decision on any other ground unless the party who migh…

ACIT, New Delhi vs. M/S. Mapsa Tapes Pvt. Ltd., New Delhi

In the result, ITA.No.504/Del

ITA 1217/DEL/2017[2009-10]Status: DisposedITAT Delhi21 Feb 2020AY 2009-10

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishiआ.अ.सं/.I.T.A Nos.1216 & 1217/Del/2017 िनधा"रणवष"/Assessment Years:2008-09 & 2009-10 बनाम Acit Mapsa Tapes Pvt. Ltd. 4Th Floor, Pp Tower, Central Circle-19, Vs. Room No. 104, 1St Floor, Plot No. C-1, C-2, C-3, Ara Centre, Netaji Subhash Place, Jhandewalan Extn. Pitampura, New Delhi. New Delhi.

Section 132Section 153ASection 153C

…additional grounds go to the validity of the assessment proceedings under section 153C of the I.T. Act, therefore, the same should be admitted for deciding the appeal. The Hon’ble Punjab & Haryana High Court in the case of VMT Spinning Co Ltd., vs. CIT (2016) 389 ITR 326 (P & H) considering various decisions including the decision of the Hon’ble Supreme Court in the case of National Thermal Power Co. Ltd., (1998) 229 ITR 383 (SC) held that “the Tribunal could decide the appeal on a ground neither taken in the Memorandum of Appeal nor by seeking its leave. The only requirement was that the Tribunal could not rest…

ACIT, New Delhi vs. M/S. Mapsa Tapes Pvt. Ltd., New Delhi

In the result, ITA.No.504/Del

ITA 1216/DEL/2017[2008-09]Status: DisposedITAT Delhi21 Feb 2020AY 2008-09

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishiआ.अ.सं/.I.T.A Nos.1216 & 1217/Del/2017 िनधा"रणवष"/Assessment Years:2008-09 & 2009-10 बनाम Acit Mapsa Tapes Pvt. Ltd. 4Th Floor, Pp Tower, Central Circle-19, Vs. Room No. 104, 1St Floor, Plot No. C-1, C-2, C-3, Ara Centre, Netaji Subhash Place, Jhandewalan Extn. Pitampura, New Delhi. New Delhi.

Section 132Section 153ASection 153C

…additional grounds go to the validity of the assessment proceedings under section 153C of the I.T. Act, therefore, the same should be admitted for deciding the appeal. The Hon’ble Punjab & Haryana High Court in the case of VMT Spinning Co Ltd., vs. CIT (2016) 389 ITR 326 (P & H) considering various decisions including the decision of the Hon’ble Supreme Court in the case of National Thermal Power Co. Ltd., (1998) 229 ITR 383 (SC) held that “the Tribunal could decide the appeal on a ground neither taken in the Memorandum of Appeal nor by seeking its leave. The only requirement was that the Tribunal could not rest…

ACIT, New Delhi vs. M/S. N.S. Software, New Delhi

In the result, ITA.No.504/Del

ITA 3161/DEL/2016[2010-11]Status: DisposedITAT Delhi05 Feb 2020AY 2010-11

Bench: Shri Bhavnesh Saini & Shri R.K. Panda

For Appellant: Shri Sudesh Garg, AdvocateFor Respondent: Shri Sanjay Goel, CIT-D.R
Section 132Section 143(1)Section 143(3)Section 153CSection 80I

…additional grounds go to the validity of the assessment proceedings under section 153C of the I.T. Act, therefore, the same should be admitted for deciding the appeal. The Hon’ble Punjab & Haryana High Court in the case of VMT Spinning Co Ltd., vs. CIT (2016) 389 ITR 326 (P & H) considering various decisions including the decision of the Hon’ble Supreme Court in the case of National Thermal Power Co. Ltd., (1998) 229 ITR 383 (SC) held that “the Tribunal could decide the appeal on a ground neither taken in the Memorandum of Appeal nor by seeking its leave. The only requirement was that the Tribunal could not rest…

Smt. Sneh Lata Sawhney, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 419/DEL/2017[2012-13]Status: DisposedITAT Delhi17 Jan 2020AY 2012-13

Bench: Ms. Sushma Chowla, Jm & Dr. B.R.R. Kumar, Am आयकर अपील सं. / Ita No.419/Del/2017 "नधा"रण वष" / Assessment Year 2012-13 Smt. Sneh Lata Sawhney, 6, Link Road, Jangpura Extension, New Delhi-110024. ..........अपीलाथ"/Appellant Pan-Aqkps8457P Vs The Dcit, Central Circle-7, …………. ""यथ" / Respondent New Delhi.

For Appellant: Dr.Rakesh Gupta, AdvFor Respondent: Sh. H.K.Chowdhary, CIT DR
Section 143(2)Section 143(3)

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “जी”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI सु"ी सुषमा चावला, "या"यक सद"य एवं डॉ. बी आर आर कुमार, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, JM & DR. B.R.R. KUMAR, AM आयकर अपील सं. / ITA No.419/Del/2017 "नधा"रण वष" / Assessment Year 2012-13 Smt. Sneh Lata Sawhney, 6, Link Road, Jangpura Extension, New Delhi-110024. ..........अपीलाथ"/Appellant PAN-AQKPS8457P vs The DCIT, Central Circle-7, …………. ""यथ" / Respondent New Delhi. अपीलाथ" क" ओर से / Appellant by : Dr.Rakesh Gupta, Adv. ""यथ" क" ओर से / Respondent by : Sh. H.K.Chowdhary, CIT DR स…

Charbuja Marmo (India) Pvt. Ltd., Delhi vs. Pr.CIT- 2, New Delhi

In the result, appeal of Assessee allowed

ITA 4749/DEL/2019[2010-11]Status: DisposedITAT Delhi31 Dec 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Ms. Nidhi Srivastava, CIT-DR
Section 143(1)Section 147Section 148Section 151Section 263

…the case of NTPC Limited vs. CIT (1998) 229 ITR 383 (SC) and CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) and decision of Hon’ble Punjab & Haryana High Court in the case of VMT Spinning Co. Ltd., vs. CIT, Ludhiana and another (2016) 389 ITR 326 (P & H). 19. On the other hand, Learned D.R. objected to the admission of additional ground of appeal. 55 ITA.No.4749/Del./2019 M/s. Charbuja Marmo (India) Pvt. Ltd., Delhi. 20. Considering the facts of the case, we are of the view that additional ground is legal in nature and goes to the root of the matter. Therefore the same shall have to be…

Hukam Singh, Rewari vs. ITO, Ward-1, Rewari

In the result, all the five appeals filed by the respective assesses are allowed

ITA 375/DEL/2019[2007-08]Status: DisposedITAT Delhi22 Nov 2019AY 2007-08

Bench: Shri H.S. Sidhu

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Pradeep Singh Gautam, Sr. DR
Section 54F

…TR 693) iii. Hon'ble Delhi high. Court decision in case of Silver Line, order dated 04.1l.2015 (ITA no. 578/2015) (383 ITR 455) iv. Hon'ble Punjab and Haryana High Court decision in case of M/s VMT Spinning Co. Ltd., order dated 16.09.2016 (ITA no. 445/2015) (389 ITR 326) v. Hon'ble Guiarat high court in case of Jolly Fantasy World Ltd 373 ITR 530 vi. decision of the Hon'ble Bombay High Court in CIT Vs. Lalit Kumar Bardia (2017) 84 taxmann.com 213 (Bom), decision of the Hon'ble Bombay High Court in CIT Vs. Lalit kumar Bardia (2017) 84 taxmann.com 213 (Bom), 404 ITR 63(Bom.) (HC): wherein it has been held that mer…

Aggarwal Capfin Financial Services Pvt. Ltd., New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, no question of law arises

ITA 2491/DEL/2018[2012-13]Status: DisposedITAT Delhi04 Jul 2019AY 2012-13

Bench: Sh. H. S. Sidhu & Dr. B. R. R. Kumarita No. 2122/Del/2018 : Asstt. Year : 2012-13 Rishabh Buildwell P. Ltd., Vs Dcit, 196, Ram Vihar, Central Circle, New Delhi-110092 Ghaziabad (Appellant) (Respondent) Pan No. Aaccr9776R

For Appellant: Sh. Kapil Goyal, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 153ASection 153DSection 254

…support the admission of their legal & Jurisdictional ground, the Ld.AR relied on following case laws: " Singhad Technical Society 397 ITR 344 (SC) " Fast Booking (I) Pvt. Ltd., 378 ITR 693 (Del.) " Silver Line 383 ITR 455 (Del.) " M/s VMT Spinning Co. Ltd., 389 ITR 326 (P&H) " Jolly Fantasy World Ltd 373 ITR 530 (Guj.) " CIT Vs. Lalitkumar Bardia (2017) 84 taxmann.com 213 (Bom) 7. The ld. DR vehemently objected to the admission of the additional evidences and argued that no legal question is involved in the grounds taken by the assessee at this juncture. ITA Nos. 2122, 2123, 2124, 2162, 2163 & 2491/Del/2018 4…

Rishabh Buildcon P.Ltd, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, no question of law arises

ITA 2163/DEL/2018[2012-13]Status: DisposedITAT Delhi04 Jul 2019AY 2012-13

Bench: Sh. H. S. Sidhu & Dr. B. R. R. Kumarita No. 2122/Del/2018 : Asstt. Year : 2012-13 Rishabh Buildwell P. Ltd., Vs Dcit, 196, Ram Vihar, Central Circle, New Delhi-110092 Ghaziabad (Appellant) (Respondent) Pan No. Aaccr9776R

For Appellant: Sh. Kapil Goyal, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 153ASection 153DSection 254

…support the admission of their legal & Jurisdictional ground, the Ld.AR relied on following case laws: " Singhad Technical Society 397 ITR 344 (SC) " Fast Booking (I) Pvt. Ltd., 378 ITR 693 (Del.) " Silver Line 383 ITR 455 (Del.) " M/s VMT Spinning Co. Ltd., 389 ITR 326 (P&H) " Jolly Fantasy World Ltd 373 ITR 530 (Guj.) " CIT Vs. Lalitkumar Bardia (2017) 84 taxmann.com 213 (Bom) 7. The ld. DR vehemently objected to the admission of the additional evidences and argued that no legal question is involved in the grounds taken by the assessee at this juncture. ITA Nos. 2122, 2123, 2124, 2162, 2163 & 2491/Del/2018 4…

R.G.V.Fininvest P.Ltd, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, no question of law arises

ITA 2162/DEL/2018[2011-12]Status: DisposedITAT Delhi04 Jul 2019AY 2011-12

Bench: Sh. H. S. Sidhu & Dr. B. R. R. Kumarita No. 2122/Del/2018 : Asstt. Year : 2012-13 Rishabh Buildwell P. Ltd., Vs Dcit, 196, Ram Vihar, Central Circle, New Delhi-110092 Ghaziabad (Appellant) (Respondent) Pan No. Aaccr9776R

For Appellant: Sh. Kapil Goyal, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 153ASection 153DSection 254

…support the admission of their legal & Jurisdictional ground, the Ld.AR relied on following case laws: " Singhad Technical Society 397 ITR 344 (SC) " Fast Booking (I) Pvt. Ltd., 378 ITR 693 (Del.) " Silver Line 383 ITR 455 (Del.) " M/s VMT Spinning Co. Ltd., 389 ITR 326 (P&H) " Jolly Fantasy World Ltd 373 ITR 530 (Guj.) " CIT Vs. Lalitkumar Bardia (2017) 84 taxmann.com 213 (Bom) 7. The ld. DR vehemently objected to the admission of the additional evidences and argued that no legal question is involved in the grounds taken by the assessee at this juncture. ITA Nos. 2122, 2123, 2124, 2162, 2163 & 2491/Del/2018 4…

Shristhi Com Puters P.Ltd, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, no question of law arises

ITA 2124/DEL/2018[2011-12]Status: DisposedITAT Delhi04 Jul 2019AY 2011-12

Bench: Sh. H. S. Sidhu & Dr. B. R. R. Kumarita No. 2122/Del/2018 : Asstt. Year : 2012-13 Rishabh Buildwell P. Ltd., Vs Dcit, 196, Ram Vihar, Central Circle, New Delhi-110092 Ghaziabad (Appellant) (Respondent) Pan No. Aaccr9776R

For Appellant: Sh. Kapil Goyal, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 153ASection 153DSection 254

…support the admission of their legal & Jurisdictional ground, the Ld.AR relied on following case laws: " Singhad Technical Society 397 ITR 344 (SC) " Fast Booking (I) Pvt. Ltd., 378 ITR 693 (Del.) " Silver Line 383 ITR 455 (Del.) " M/s VMT Spinning Co. Ltd., 389 ITR 326 (P&H) " Jolly Fantasy World Ltd 373 ITR 530 (Guj.) " CIT Vs. Lalitkumar Bardia (2017) 84 taxmann.com 213 (Bom) 7. The ld. DR vehemently objected to the admission of the additional evidences and argued that no legal question is involved in the grounds taken by the assessee at this juncture. ITA Nos. 2122, 2123, 2124, 2162, 2163 & 2491/Del/2018 4…

R.G.V.Fininvest P.Ltd, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, no question of law arises

ITA 2123/DEL/2018[2012-13]Status: DisposedITAT Delhi04 Jul 2019AY 2012-13

Bench: Sh. H. S. Sidhu & Dr. B. R. R. Kumarita No. 2122/Del/2018 : Asstt. Year : 2012-13 Rishabh Buildwell P. Ltd., Vs Dcit, 196, Ram Vihar, Central Circle, New Delhi-110092 Ghaziabad (Appellant) (Respondent) Pan No. Aaccr9776R

For Appellant: Sh. Kapil Goyal, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 153ASection 153DSection 254

…support the admission of their legal & Jurisdictional ground, the Ld.AR relied on following case laws: " Singhad Technical Society 397 ITR 344 (SC) " Fast Booking (I) Pvt. Ltd., 378 ITR 693 (Del.) " Silver Line 383 ITR 455 (Del.) " M/s VMT Spinning Co. Ltd., 389 ITR 326 (P&H) " Jolly Fantasy World Ltd 373 ITR 530 (Guj.) " CIT Vs. Lalitkumar Bardia (2017) 84 taxmann.com 213 (Bom) 7. The ld. DR vehemently objected to the admission of the additional evidences and argued that no legal question is involved in the grounds taken by the assessee at this juncture. ITA Nos. 2122, 2123, 2124, 2162, 2163 & 2491/Del/2018 4…

Rishabh Buildwell P.Ltd, New Delhi vs. DCIT, Central Circle, Ghaziabad

In the result, no question of law arises

ITA 2122/DEL/2018[2012-13]Status: DisposedITAT Delhi04 Jul 2019AY 2012-13

Bench: Sh. H. S. Sidhu & Dr. B. R. R. Kumarita No. 2122/Del/2018 : Asstt. Year : 2012-13 Rishabh Buildwell P. Ltd., Vs Dcit, 196, Ram Vihar, Central Circle, New Delhi-110092 Ghaziabad (Appellant) (Respondent) Pan No. Aaccr9776R

For Appellant: Sh. Kapil Goyal, AdvFor Respondent: Sh. S. S. Rana, CIT DR
Section 132Section 153ASection 153DSection 254

…support the admission of their legal & Jurisdictional ground, the Ld.AR relied on following case laws: " Singhad Technical Society 397 ITR 344 (SC) " Fast Booking (I) Pvt. Ltd., 378 ITR 693 (Del.) " Silver Line 383 ITR 455 (Del.) " M/s VMT Spinning Co. Ltd., 389 ITR 326 (P&H) " Jolly Fantasy World Ltd 373 ITR 530 (Guj.) " CIT Vs. Lalitkumar Bardia (2017) 84 taxmann.com 213 (Bom) 7. The ld. DR vehemently objected to the admission of the additional evidences and argued that no legal question is involved in the grounds taken by the assessee at this juncture. ITA Nos. 2122, 2123, 2124, 2162, 2163 & 2491/Del/2018 4…

M/S. Sri Balaji Forgings (P) Ltd., New Delhi vs. Pr. CIT- 8, New Delhi

In the result, appeal of Assessee is allowed

ITA 3216/DEL/2017[2009-10]Status: DisposedITAT Delhi09 Jan 2019AY 2009-10

Bench: Shri Bhavnesh Saini, J.M. & Shri Prashant Maharishi, A.M.

For Appellant: Advocates &For Respondent: Shri S.S.Rana, CIT-D.R
Section 143(1)Section 143(3)Section 147Section 148Section 263

…in the case of NTPC Limited vs. CIT (1998) 229 ITR 383 (SC) and CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) and decision of Hon’ble Punjab & Haryana High Court in the case of VMT Spinning Co. Ltd., vs. CIT, Ludhiana and another (2016) 389 ITR 326 (P & H). 19. On the other hand, Learned D.R. objected to the admission of additional ground of appeal. 20. Considering the facts of the case, we are of the view that additional ground is legal in nature and goes to the root of the matter. Therefore the same shall have to be admitted for the purpose of disposal of the appeal. We, accordingly, ad…

Superior Buildwell Pvt. Ltd., Delhi vs. Pr. CIT- 8, New Delhi

In the result, appeal of the Assessee is allowed

ITA 3301/DEL/2017[2009-10]Status: DisposedITAT Delhi10 Dec 2018AY 2009-10

Bench: Shri Bhavnesh Saini, J.M. & Shri Prashant Maharishi, A.M.

For Appellant: Shri Ved Jain, Advocate &For Respondent: Shri S.S.Rana, CIT-D.R
Section 147Section 148Section 263

…hi. the case of NTPC Limited vs. CIT (1998) 229 ITR 383 (SC) and CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC) and decision of Hon’ble Punjab & Haryana High Court in the case of VMT Spinning Co. Ltd., vs. CIT, Ludhiana and another (2016) 389 ITR 326 (P & H). 19. On the other hand, Learned D.R. objected to the admission of additional ground of appeal. 20. Considering the facts of the case, we are of the view that additional ground is legal in nature and goes to the root of the matter. Therefore the same shall have to be admitted for the purpose of disposal of the appeal. We, accordingly, ad…