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

Panna Lal & Co., Ghaziabad vs. DCIT, Central Circle, Ghaziabad

In the result, all the six appeals of the assessee for AYs 2013-14 to 2018-19 are allowed and all the four appeals of the Revenue for AYs 2014-

ITA 2910/DEL/2022[2015-16]Status: DisposedITAT Delhi23 Nov 2023AY 2015-16

Bench: Shri M Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri P.N. Barnwal, CIT-DR
Section 145(3)Section 153A

…al grounds, the assessee placed reliance on the following decisions: i) CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC). ii) National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC). iii) VMT Spinning Co. Ltd. vs. CIT & Annr. (2016) 389 ITR 326 (P&H). iv) CIT vs. Sam Global Securities (2014) 360 ITR 682 (Delhi). v) Siksha vs. CIT, (2011) 336 ITR 0112 (Orissa). vi) Inventors Industrial Corporation Ltd. vs. CIT (1992) 194 ITR 548 (Bom.). 4.2. Additional ground No. 1, 2 and 4 have not been pressed by the assessee. Hence these grounds are not being considered by us for admission thereof.…

Panna Lal & Co., Ghaziabad vs. DCIT, Central Circle, Ghaziabad

In the result, all the six appeals of the assessee for AYs 2013-14 to 2018-19 are allowed and all the four appeals of the Revenue for AYs 2014-

ITA 2909/DEL/2022[2014-15]Status: DisposedITAT Delhi23 Nov 2023AY 2014-15

Bench: Shri M Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri P.N. Barnwal, CIT-DR
Section 145(3)Section 153A

…al grounds, the assessee placed reliance on the following decisions: i) CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC). ii) National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC). iii) VMT Spinning Co. Ltd. vs. CIT & Annr. (2016) 389 ITR 326 (P&H). iv) CIT vs. Sam Global Securities (2014) 360 ITR 682 (Delhi). v) Siksha vs. CIT, (2011) 336 ITR 0112 (Orissa). vi) Inventors Industrial Corporation Ltd. vs. CIT (1992) 194 ITR 548 (Bom.). 4.2. Additional ground No. 1, 2 and 4 have not been pressed by the assessee. Hence these grounds are not being considered by us for admission thereof.…

Panna Lal & Co., Ghaziabad vs. DCIT, Central Circle, Ghaziabad

In the result, all the six appeals of the assessee for AYs 2013-14 to 2018-19 are allowed and all the four appeals of the Revenue for AYs 2014-

ITA 2908/DEL/2022[2013-14]Status: DisposedITAT Delhi23 Nov 2023AY 2013-14

Bench: Shri M Balaganesh & Ms. Astha Chandra

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Shri P.N. Barnwal, CIT-DR
Section 145(3)Section 153A

…al grounds, the assessee placed reliance on the following decisions: i) CIT vs. Sinhgad Technical Education Society (2017) 397 ITR 344 (SC). ii) National Thermal Power Co. Ltd. vs. CIT (1998) 229 ITR 383 (SC). iii) VMT Spinning Co. Ltd. vs. CIT & Annr. (2016) 389 ITR 326 (P&H). iv) CIT vs. Sam Global Securities (2014) 360 ITR 682 (Delhi). v) Siksha vs. CIT, (2011) 336 ITR 0112 (Orissa). vi) Inventors Industrial Corporation Ltd. vs. CIT (1992) 194 ITR 548 (Bom.). 4.2. Additional ground No. 1, 2 and 4 have not been pressed by the assessee. Hence these grounds are not being considered by us for admission thereof.…

Jammat-E-Islami Hind, New Delhi vs. CIT(Exemption), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1289/DEL/2023[-]Status: DisposedITAT Delhi20 Nov 2023

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaassessment Year: Na Jammat-E-Islami Hind, Vs Cit (Exemptions), D-321, Dawat Nagar, New Delhi. Abul Fazal Enclave, Jamia Nagar, New Delhi – 110 025. Pan: Aaatj3324L (Applicant) (Respondent) Assessee By : Dr. Rakesh Gupta, Adv. & Shri Somil Agarwal, Adv. Revenue By : Shri Waseem Arshad, Cit, Dr Date Of Hearing : 09.11.2023 Date Of Pronouncement : 20.11.2023

For Appellant: Dr. Rakesh Gupta, Adv. &For Respondent: Shri Waseem Arshad, CIT, DR
Section 12ASection 148Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: NA Jammat-E-Islami Hind, Vs CIT (Exemptions), D-321, Dawat Nagar, New Delhi. Abul Fazal Enclave, Jamia Nagar, New Delhi – 110 025. PAN: AAATJ3324L (Applicant) (Respondent) Assessee by : Dr. Rakesh Gupta, Adv. & Shri Somil Agarwal, Adv. Revenue by : Shri Waseem Arshad, CIT, DR Date of Hearing : 09.11.2023 Date of Pronouncement : 20.11.2023 ORDER PER ANUBHAV SHARMA, JM: The appeal is preferred by the Assessee against the order dated 31.03.2023…

DCIT, CC- 1, Faridabad vs. Sadjyoti Traders Pvt. Ltd., New Delhi

In the result, appeal of the Revenue stands dismissed and the cross-objection

ITA 3854/DEL/2017[2006-07]Status: DisposedITAT Delhi18 Oct 2023AY 2006-07

Bench: Shri Kul Bharat & Shri M. Balaganeshasstt. Yr: 2006-07

Section 143(3)Section 153CSection 68

…1 ITA no. 3854/Del/2017 & CO no. 31/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Asstt. Yr: 2006-07 DCIT, Central Circle-1, Vs M/s sadjyoti Traders Pvt. Ltd., Faridabad. 5, Village Tajpur, Badarpur, New Delhi. PAN- AAICS7343F APPELLANT RESPONDENT C.O. No. 31/Del/2021 ( In ITA No. 3854/DEL/2017) Asstt. Yr: 2006-07 M/s sadjyoti Traders Pvt. Ltd., Vs DCIT, Central Circle-1, 5, Village Tajpur, Badarpur, Faridabad. New Delhi. PAN- AAICS7343F Cross objector RESPONDENT Assessee represented by Dr. Rakesh G…

Magna Automations Limited, New Delhi vs. DCIT Circle 16(1), New Delhi

Appeal is allowed for statistical purpose

ITA 1109/DEL/2023[2019-20]Status: DisposedITAT Delhi13 Oct 2023AY 2019-20

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaa.Y. 2019-20

Section 143(1)Section 143(3)Section 36

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER A.Y. 2019-20 M/s Magna Automations Limited, Vs DCIT, Circle-16(1), B-9, Ground Floor, D/S Quarters, New Delhi. West Patel Nagar, New Delhi-110048 PAN- AAACM0255E APPELLANT RESPONDENT Assessee represented by Sh. Yudhister Mehani, CA Department represented by Sh. Alok Bhura, Sr. DR Date of hearing 10.10.2023 13.10.2023 Date of pronouncement O R D E R PER ANUBHAV SHARMA, JM: The assessee has come in appeal against the order dated 16.02.2023, for the assessmen…

Sohanbir Singh, Haryana vs. ITO (4) 1, Gurgaon

In the result, the appeal of the assessee is partly allowed

ITA 1964/DEL/2022[2014-15]Status: DisposedITAT Delhi23 Jun 2023AY 2014-15
For Appellant: Shri Somil Agarwal, AdvFor Respondent: Shri Sumesh Swani, Sr. DR
Section 143Section 143(2)Section 143(3)Section 144BSection 147Section 292B

…THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND Assessment Year: 2014-15 Sohanbir Singh, The Assessing Officer, NWR- 1004, Plot No. 4, New Shivalik CGHS, Sector- W-(107) (91), NFAC, Delhi 51, Gurgaon 122002 vs. PAN AQCPS 5731 L (Appellant) (Respondent) For Assessee : Shri Somil Agarwal, Adv. Shri Deepesh Garg, Adv. For Revenue : Shri Sumesh Swani, Sr. DR Date of Hearing : 05.04.2023 Date of Pronouncement : 23.06.2023 ORDER Per Chandra Mohan Garg:- This appeal filed by the assessee is directed against the order dated 19.07.2022 of the Ld. NFAC, New…

Jatinder Pal Singh, New Delhi vs. DCIT, Central Circle- 18, New Delhi

In the result, this appeal of the assessee is allowed for statistical

ITA 1670/DEL/2018[2011-12]Status: DisposedITAT Delhi22 Jun 2023AY 2011-12
For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Waseem Arshad, CIT DR
Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.1670/Del./2018 (ASSESSMENT YEAR : 2011-12) Jatinder Pal Singh, vs. DCIT, C/o D-6/13, Vasant Vihar, Central Circle 18, New Delhi – 110 057. New Delhi. (PAN : ALPPS9874G) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rakesh Gupta, Advocate Shri Somil Agarwal, Advocate REVENUE BY : Shri Waseem Arshad, CIT DR Date of Hearing : 19.06.2023 Date of Order : 22.06.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal filed by the assessee is directed against the or…

M/S C.I. Builders Pvt. Ltd., Bhopal vs. The ITO2(1), Bhopal

ITA 334/IND/2022[2013-14]Status: DisposedITAT Indore01 Jun 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 250(6)

…e should be 03.06.2022) after a gap of 1 year and 4 months and no further opportunity has been provided.” 4. Ld. AR relied upon decision of Hon’ble Supreme Court in National Thermal Power Company Ltd. Vs. CIT 229 ITR 383 (SC) and National Newsprints Vs. CIT 223 ITR 688 (MP) and submitted that the additional ground is purely legal in nature, goes to the root of matter and can be adjudicated on the basis of facts already available on record; hence the same deserves to be admitted. Ld. DR could not show any objection. We, therefore, admitted the same and thereupon both sides made submissions. 5. During hearing…

M/S C.I. Builders Pvt. Ltd., Bhopal vs. The ACIT, 3(1), Bhopal

ITA 333/IND/2022[2011-12]Status: DisposedITAT Indore01 Jun 2023AY 2011-12

Bench: Shri Vijay Pal Rao & Shrib.M. Biyani

Section 250(6)

…e should be 03.06.2022) after a gap of 1 year and 4 months and no further opportunity has been provided.” 4. Ld. AR relied upon decision of Hon’ble Supreme Court in National Thermal Power Company Ltd. Vs. CIT 229 ITR 383 (SC) and National Newsprints Vs. CIT 223 ITR 688 (MP) and submitted that the additional ground is purely legal in nature, goes to the root of matter and can be adjudicated on the basis of facts already available on record; hence the same deserves to be admitted. Ld. DR could not show any objection. We, therefore, admitted the same and thereupon both sides made submissions. 5. During hearing…

Hitesh Kumar Bindal, Ratlam vs. The DCIT Circle 1(1), Indore

ITA 206/IND/2022[A.Y- 2014-15]Status: DisposedITAT Indore25 May 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2014-15 Hitesh Kumar Bindal Dcit-1(1) Swastik House, 21/3 Indore बनाम/ Ratlam Kothi Vs. Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Aggpb9228H Assessee By Ms. Nisha Lahoti & Shri Vijay Bansal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 28.02.2023 Date Of Pronouncement 25.05.2023

Section 10(38)Section 142(3)Section 143(2)Section 143(3)Section 144

…ddition of Rs. 1,46,88,259/- without providing the material gathered within the meaning of section 142(3).” 5. Ld. AR relied upon decision of Hon’ble Supreme Court in National Thermal Power Company Ltd. Vs. CIT 229 ITR 383 (SC) and National Newsprints Vs. CIT 223 ITR 688 (MP) and submitted that the additional ground is purely legal in nature, goes to the root of matter and can be adjudicated on the basis of facts already available on record; hence the same deserves to be admitted. Ld. DR could not show any objection. We, therefore, admitted the same and thereupon both sides made submissions. Page 2 of 7 Hitesh…

Shri M A Khan, Bhopal vs. The ACIT 3(1), Bhopal

ITA 105/IND/2015[2010-11]Status: DisposedITAT Indore31 Mar 2023AY 2010-11

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) It(Ss)A Nos.37 To 42/Ind/2015 & Assessment Years: 2004-05 To 2010-11 Late M.A. Khan Acit 3(1) (Through L/H Nazhat Bhopal Parveen Khan) बनाम/ B-90, Housing Board, Vs. Kohefiza, Bhopal (Appellant / Assessee) (Respondent / Revenue) Pan:Aewpk 3620 C Assessee By Ms. Nisha Lahoti & Shri Vijay Bansal, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 12.01.2023 Date Of Pronouncement 31.03.2023

Section 132Section 143(3)Section 153Section 153ASection 153A(1)

…2 of 39 Late M.A. Khan IT(SS)A No.37 to 42/Ind/2015 & ITANo.105/Ind/2015 Assessment year 2004-05 to 2010-11 it due to oversight; hence it may be allowed in view of National Thermal Power Company Ltd. Vs. CIT 229 ITR 383 (SC) and National Newsprints Vs. CIT 223 ITR 688 (MP). We confronted the Ld. DR who fairly agreed to the submissions of Ld. AR and did not show any objection. Therefore, the additional ground is admitted. 7. Since the additional ground is legal in nature and shall be very relevant while adjudicating several issues in subsequent discussion, we first have a detailed discussion on this ground. 8…

Ashok Kumar Agarwal, Meerut vs. ITO, Ward- 1, Meerut

In the result appeal of the assessee is partly allowed

ITA 5403/DEL/2017[2009-10]Status: DisposedITAT Delhi06 Mar 2023AY 2009-10

Bench: Shri Chandra Mohan Gargassessment Year: 2009-10 Ashok Kumar Agarwal, Ito Ward-1, Meerut, S/O. Kashi Ram, Umes Distt. Meerut (Up) Vihar, 78-D, Naveen Mandi, Vs. Transport Nagar, Meerut Pan Ankpa8702E (Appellant) (Respondent) For Assessee : Shri Kapil Goel, Advocate For Revenue : Shri Om Prakash, Sr Dr

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Om Prakash, Sr DR
Section 147Section 148Section 151Section 54B

…able on record and these legal grounds goes to the route of the matter. Therefore respectfully following the judgment of Hon’ble Supreme Court in the case of NTPC (supra) and recent judgments of Hon’ble Punjab & Haryana High Court in the case VMT Spinning Co. 389 ITR 326 & Hon’ble Bombay High Court in the case of Venture Textiles 426 ITR 478. The additional grounds raised by the assessee are admitted for consideration and adjudication. The assessee application of additional ground is allowed. Ashok Kumar Agarwal Page 4 of 9 6. The learned counsel of the assessee submitted that as per copy of the reasons recorded…

Indian Sulphacid Industries Limited, New Delhi vs. DCIT, Circle, Kurukshetra

ITA 296/CHANDI/2020[2016-17]Status: HeardITAT Chandigarh15 Dec 2022AY 2016-17

Bench: Smt. Diva Singh & Shri Vikram Singh Yadav

For Appellant: Sh.Pariskhit Aggarwal, CA and Sh. Sunny Jain, CAFor Respondent: Sh. Vivek Nangia, CIT DR

…C) • All Cargo Global Logistics Ltd Vs. DCIT [2012] 16 ITR (Trib.) 380 (ITAT Mum.) • Bector Food Specialties Ltd Vs. JCIT [2019] ITA No. 396/Chd/2013 (ITAT Chandigarh) • Hukumchand Mills Ltd Vs. CIT [1967] 63 ITR 232 (SC) • VMT Spinning Co Ltd. Vs. CIT [2016] 389 ITR 326 (P&H) • CIT Vs. Cellulose Products of India Ltd.[1984] 151 ITR 499 (Guj.) 8. It was further submitted that in respect of an issue for which all facts are on record, an assessee can make claim of deduction/ exemption for first time even before the Tribunal: • CIT Vs. Pruthvi Brokers & Shareholders (P) Ltd [2012] 349 ITR 336 (Mum.) • CIT Vs. Bhop…

Meena Shirish Kotwal, Nashik vs. Income-Tax Officer, Ward - 2, Malegaon

ITA 1481/PUN/2018[2013-14]Status: DisposedITAT Pune01 Dec 2022AY 2013-14

Bench: Hon’Ble Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No.1481/Pun/2018 निर्धारण वर्ा / Assessment Year : 2013-14 Mrs. Meena Shirish Kotwal, Shivaji Chowk Chandwad, Dist. - Nashik – 423 101 Pan : Astpk1697C . . . . . . . अपऩलधथी / Appellant बनाम / V/S. Ito Ward- 2, Malegaon . . . . . . . प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri Sanket Joshi Revenue By : Shri Piyushkumar Singh Yadav सपिवधई की तधरऩख / Date Of Conclusive Hearing : 04/10/2022 घोर्णध की तधरऩख / Date Of Pronouncement : 01/12/2022 आदेश / Order Per G. D. Padmahshali, Am; By The Present Appeal The Assessee Challenged The Order Of Commissioner Of Income Tax (Appeals)-1, Nashik [For Short “Cit(A)”] Dt. 10/07/2018 Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”] Which Leapt Out Of Assessment Order Dt. 22/03/2016 Passed U/S 143(3) Of The Act Was Passed By Income Tax Officer, Ward - 2, Malegaon [For Short “Ao”] For The Assessment Year [For Short “Ay”] 2013-14. Itat-Pune Page 1 Of 10

For Appellant: Shri Sanket JoshiFor Respondent: Shri Piyushkumar Singh Yadav
Section 143(3)Section 250Section 68Section 69A

…cate a new legal ground raised for the first time by the assessee even where such ground was not raised by the assessee before the lower authorities. Reliance is also placed on the decision of Hon’ble Delhi High Court in the case of Orissa Cement Ltd. v. CIT [250 ITR 856 (Del)] wherein the ratio laid down by Hon’ble Supreme Court in the case of NTPC [cited supra] was applied and it was held that where all the relevant facts are on record, a new legal ground raised by the assessee before the Tribunal must be admitted for adjudication. In view of the above facts and judicial decisions, the appellant humbly prays th…

Sanjeev Kumar Khatri, New Delhi vs. ITO, Ward- II(3), Faridabad

Appeals are allowed for statistical purposes

ITA 445/DEL/2019[2008-09]Status: DisposedITAT Delhi30 Jun 2022AY 2008-09

Bench: Sh. T. S. Kapoor & Sh. C. M. Garg

For Appellant: Sh. Rakesh Gupta, Adv. & Sh. SomilFor Respondent: Sh. H.K.Choudhary, CIT-DR
Section 144Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. T. S. KAPOOR, ACCOUNTANT MEMBER AND SH. C. M. GARG, JUDICIAL MEMBER ITA No. 3282/Del/2017 : Asstt. Year : 2007-08 ITA No. 3283/Del/2017 : Asstt. Year : 2008-09 Sh. Sanjeev Kumar Khatri Vs ITO 501/7, Close North Ward-II(4) Nirvana Country, Gurgaon Faridabad PAN : AKNPK5470F (APPELLANT) (RESPONDENT) PAN No. AHFPK5915J ITA No. 445/Del/2019 : Asstt. Year : 2008-09 Sh. Sanjeev Kumar Khatri Vs ITO 501/7, Close North Ward-II(3) Nirvana Country, Gurgaon Faridabad PAN : AKNPK5470F (APPELLANT) (RESPONDENT) PAN No. AHFPK5915J Assessee by : Sh.…

Sh. Sanjeev Kumar Khatri, New Delhi vs. ITO, Faridabad

Appeals are allowed for statistical purposes

ITA 3283/DEL/2017[2008-09]Status: DisposedITAT Delhi30 Jun 2022AY 2008-09

Bench: Sh. T. S. Kapoor & Sh. C. M. Garg

For Appellant: Sh. Rakesh Gupta, Adv. & Sh. SomilFor Respondent: Sh. H.K.Choudhary, CIT-DR
Section 144Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. T. S. KAPOOR, ACCOUNTANT MEMBER AND SH. C. M. GARG, JUDICIAL MEMBER ITA No. 3282/Del/2017 : Asstt. Year : 2007-08 ITA No. 3283/Del/2017 : Asstt. Year : 2008-09 Sh. Sanjeev Kumar Khatri Vs ITO 501/7, Close North Ward-II(4) Nirvana Country, Gurgaon Faridabad PAN : AKNPK5470F (APPELLANT) (RESPONDENT) PAN No. AHFPK5915J ITA No. 445/Del/2019 : Asstt. Year : 2008-09 Sh. Sanjeev Kumar Khatri Vs ITO 501/7, Close North Ward-II(3) Nirvana Country, Gurgaon Faridabad PAN : AKNPK5470F (APPELLANT) (RESPONDENT) PAN No. AHFPK5915J Assessee by : Sh.…

Sh. Sanjeev Kumar Khatri, New Delhi vs. ITO, Faridabad

Appeals are allowed for statistical purposes

ITA 3282/DEL/2017[2007-08]Status: DisposedITAT Delhi30 Jun 2022AY 2007-08

Bench: Sh. T. S. Kapoor & Sh. C. M. Garg

For Appellant: Sh. Rakesh Gupta, Adv. & Sh. SomilFor Respondent: Sh. H.K.Choudhary, CIT-DR
Section 144Section 148Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. T. S. KAPOOR, ACCOUNTANT MEMBER AND SH. C. M. GARG, JUDICIAL MEMBER ITA No. 3282/Del/2017 : Asstt. Year : 2007-08 ITA No. 3283/Del/2017 : Asstt. Year : 2008-09 Sh. Sanjeev Kumar Khatri Vs ITO 501/7, Close North Ward-II(4) Nirvana Country, Gurgaon Faridabad PAN : AKNPK5470F (APPELLANT) (RESPONDENT) PAN No. AHFPK5915J ITA No. 445/Del/2019 : Asstt. Year : 2008-09 Sh. Sanjeev Kumar Khatri Vs ITO 501/7, Close North Ward-II(3) Nirvana Country, Gurgaon Faridabad PAN : AKNPK5470F (APPELLANT) (RESPONDENT) PAN No. AHFPK5915J Assessee by : Sh.…

ACIT, Jammu vs. Sh Vikramaditya Singh, Jammu

In the result, all the fours appeals filed by the Revenue are dismissed and the three Cross Objections as well as the ground as per Rule 27 are allowed

ITA 269/ASR/2007[1998-99]Status: DisposedITAT Delhi24 Jan 2022AY 1998-99

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri C.S. Aggarwal, SrFor Respondent: Shri S.D. Kapila, Spl
Section 139(9)Section 147Section 148

…ubmitted that the issue of reopening of assessment is a purely legal ground and can be raised before the Hon‟ble Tribunal: i. ACIT v. Pai Vaibhav Hotels (P) Limited in ITA No. 2638/ 2005 (High Court of Karnataka) ii. VMT Spinning Co. Ltd. vs. CIT reported in 389 ITR 326 (P & H) iii. B.R. Bamasi v. CIT 82 ITR 223 (Bom) iv. CIT v. Varas International (P) Ltd. 284 ITR 80 (SC) v. Marolia& Sons v. CIT 129 ITR 475 at page 480 (All) vi. CIT v.Cochin Refineries Ltd. 220 ITR 398 at page 407 (Ker) vii. CIT v. J. Vijaya Lakshmi 122 Taxman 649 (Mad) viii. Assam Company (India) Ltd. v. CIT 256 ITR 423 (Gau) 82 ITA.Nos.263/A…

ACIT, Cir-II, Jammu vs. Smt. Yashorajya Laxmi, Jammu

In the result, all the fours appeals filed by the Revenue are dismissed and the three Cross Objections as well as the ground as per Rule 27 are allowed

ITA 268/ASR/2007[1998-99]Status: DisposedITAT Delhi24 Jan 2022AY 1998-99

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Shri C.S. Aggarwal, SrFor Respondent: Shri S.D. Kapila, Spl
Section 139(9)Section 147Section 148

…ubmitted that the issue of reopening of assessment is a purely legal ground and can be raised before the Hon‟ble Tribunal: i. ACIT v. Pai Vaibhav Hotels (P) Limited in ITA No. 2638/ 2005 (High Court of Karnataka) ii. VMT Spinning Co. Ltd. vs. CIT reported in 389 ITR 326 (P & H) iii. B.R. Bamasi v. CIT 82 ITR 223 (Bom) iv. CIT v. Varas International (P) Ltd. 284 ITR 80 (SC) v. Marolia& Sons v. CIT 129 ITR 475 at page 480 (All) vi. CIT v.Cochin Refineries Ltd. 220 ITR 398 at page 407 (Ker) vii. CIT v. J. Vijaya Lakshmi 122 Taxman 649 (Mad) viii. Assam Company (India) Ltd. v. CIT 256 ITR 423 (Gau) 82 ITA.Nos.263/A…