How many judgments cite National Thermal Power Co. Ltd. v. CIT?

241 judgments on BharatTax cite National Thermal Power Co. Ltd. v. CIT (389 ITR 326), spanning 2015 to 2026.

Which sections of the Income Tax Act does National Thermal Power Co. Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 153A, Section 143(2), Section 142(1), Section 147, Section 132.

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

Issues it is cited on

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

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

M/S. New Okhla Industrial Development Authority, Noida vs. ACIT, Noida

In the result, the appeals of the assessees are allowed for statistical purposes

ITA 2203/DEL/2014[2004-05]Status: DisposedITAT Delhi30 Oct 2015AY 2004-05

Bench: Sh. N. K. Saini, Am & Sh. I. C. Sudhir, Jm Ita Nos. 2203 To 2207/Del/2014 : Asstt. Years : 2004-05 To 2008-09 M/S New Okhla Industrial Vs Acit, Circle-1, Development Authority, Sector-6, Nodia Noida (Appellant) (Respondent) Pan No. Aaaln0120A Assessee By : Sh. Ajay Wadhwa, Adv., Sunil Kumar, Dinesh Verma, Raj Rani Lakra & Reema Malik, Cas Revenue By: Sh. Gunjan Prashad, Cit Dr Date Of Hearing : 06.08.2015 Date Of Pronouncement : 30.10.2015 Order Per N.K. Saini, A.M. These Appeals By The Assessee Are Directed Against The Separate Orders Each Dated 20.01.2014 For The Assessment Years 2004-05 To 2008-09 Of The Ld. Cit(A), Noida.

For Appellant: Sh. Ajay Wadhwa, Adv., Sunil Kumar, DineshFor Respondent: Sh. Gunjan Prashad, CIT DR

Section 10(20)Section 144Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM And Sh. I. C. Sudhir, JM ITA Nos. 2203 to 2207/Del/2014 : Asstt. Years : 2004-05 to 2008-09 M/s New Okhla Industrial Vs ACIT, Circle-1, Development Authority, Sector-6, Nodia Noida (APPELLANT) (RESPONDENT) PAN No. AAALN0120A Assessee by : Sh. Ajay Wadhwa, Adv., Sunil Kumar, Dinesh Verma, Raj Rani Lakra & Reema Malik, CAs Revenue by: Sh. Gunjan Prashad, CIT DR Date of Hearing : 06.08.2015 Date of Pronouncement : 30.10.2015 ORDER PER N.K. SAINI, A.M. These appeals by the assessee are directed against the separate orders ea…