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

It is most often cited in judgments turning on Section 143(3), Section 250, Section 143(1), Section 147, Section 148, Section 274.

National Thermal Power Company Ltd. v. CIT

Q: How many judgments cite National Thermal Power Company Ltd. v. CIT?

49 judgments on BharatTax cite National Thermal Power Company Ltd. v. CIT (97 Taxmann.com 358), spanning 2019 to 2025.

97 Taxmann.com 358Reported decision1999#2402 most cited

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

Appellate authorities, including the Income Tax Appellate Tribunal, can admit additional grounds, even if raised for the first time, provided they are questions of law arising from facts already on record, go to the root of the case, and do not require fresh investigation of facts.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

National Thermal Power Company v. CIT · NTPC v. CIT · admission of additional grounds · question of law · facts on record · appellate tribunal · power to admit new grounds · section 250 · section 143(3) · appeal proceedings

Also reported as

7 SCC 489229 ITR 38

Sections most often in play

Section 143(3)Section 250 Section 143(1)Section 147 Section 148 Section 274 Section 132 Section 142(1)

Issues it is cited on

section 255(4)section 114(e)section 136 section 43(3)section 193 section 196 section 37b section 144c(15)(b)section 144c(15)section 153(2)section 114 section 2(14)(iii)

Judgments citing National Thermal Power Company Ltd. v. CIT

M/S. LOOTCART.COM,MUMBAI vs. ITO WARD 22(2)(3), MUMBAI

ITA 5032/MUM/2025[2017-18]Status: DisposedITAT Mumbai13 Nov 2025AY 2017-18

Bench: Shri Narender Kumar Choudhryassessment Year: 2017-18 M/S. Lootcart.Com, Income Tax Officer Shop No.29, 3Rd Floor, Ward 22(2)(3), Hi-Life Mall, R.No.311, 3Rd Floor, Vs. P M Road, Piramal Chamber, Santacruz (W), Lal Baug, Mumbai – 400 054 Parel Mumbai – 400 012 Pan: Aaffl5361E (Appellant) (Respondent) Present For: Assessee By : Shri V.D. Parmar, Ld. A.R. Revenue By : Shri Pushkaraj Bhangepatil, Ld. Sr. D.R. Date Of Hearing : 13.11.2025 Date Of Pronouncement : 13.11.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 07.11.2024, Impugned Herein, Passed By The National Faceless Appeal Center (Nfac)/ Ld. Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2017-18. 2. At The Outset, It Is Observed That There Is A Delay Of 222 Days In Filing The Instant Appeal, On Which The Assessee By Filing Duly Sworn Affidavit Has Demonstrated The Peculiar Facts For Condonation Of Delay, Which Read As Under:

For Appellant: Shri V.D. Parmar, Ld. A.RFor Respondent: Shri Pushkaraj Bhangepatil, Ld. Sr. D.R

Section 144Section 250Section 253(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2017-18 M/s. Lootcart.com, Income Tax Officer Shop no.29, 3rd Floor, Ward 22(2)(3), Hi-Life Mall, R.No.311, 3rd Floor, Vs. P M Road, Piramal Chamber, Santacruz (W), Lal Baug, Mumbai – 400 054 Parel Mumbai – 400 012 PAN: AAFFL5361E (Appellant) (Respondent) Present for: Assessee by : Shri V.D. Parmar, Ld. A.R. Revenue by : Shri Pushkaraj Bhangepatil, Ld. Sr. D.R. Date of Hearing : 13.11.2025 Date of Pronouncement : 13.11.2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member…

COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION- 2, NEW DELHI vs. HYUNDAI ROTEM COMPANY

The appeal is dismissed

ITA/304/2025HC Delhi29 Oct 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

For Appellant: Mr. Sunil Agarwal, SSC Mr. ViplavFor Respondent: Ms. Ananya Kapoor, Ms. Soumya Singh

Section 143Section 143(2)Section 144C(13)Section 260ASection 92C

…ITA No.304/2025 Page 1 of 46 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 29.10.2025 + ITA 304/2025 & CM APPL. 50009/2025 COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-2, NEW DELHI .....Appellant versus HYUNDAI ROTEM COMPANY .....Respondent Advocates who appeared in this case For the Appellant: Mr. Sunil Agarwal, SSC Mr. Viplav Acharya, Ms. Priya Sarkar, JSC and Mr. Utkarsh Tiwari, Advocates. For the Respondent: Ms. Ananya Kapoor, Ms. Soumya Singh and Mr. S…

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

ITA 6216/DEL/2018[2014-15]Status: DisposedITAT Delhi12 Sept 2025AY 2014-15

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR

Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos.6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "B" DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos.6158 to 6160/Del/2018 ITA Nos.6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner Flat No.1A Empire Estate Sultanpur, M.G. Road, New Delhi - 110030 of Income Tax, CC-8 New Delhi स्थायीलेखासं . / जीआइआरसं . / PAN/GIR No: AASPK9267B Appellant Respondent Appellant by : Sh. Ruchesh…

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

ITA 6215/DEL/2018[2013-14]Status: DisposedITAT Delhi12 Sept 2025AY 2013-14

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR

Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

ITA 6214/DEL/2018[2012-13]Status: DisposedITAT Delhi12 Sept 2025AY 2012-13

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR

Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

ITA 6160/DEL/2018[2011-12]Status: DisposedITAT Delhi12 Sept 2025AY 2011-12

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR

Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos.6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "B" DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos.6158 to 6160/Del/2018 ITA Nos.6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner of Income Tax, CC-8 New Delhi Flat No.1A Empire Estate Sultanpur, M.G. Road, New Delhi - 110030 स्थायीलेखासं . / जीआइआरसं . / PAN/GIR No: AASPK9267B Appellant Respondent Appellant by : Sh. Ruchesh…

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

Appeals of the assessee are allowed

ITA 6159/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Sept 2025AY 2010-11

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR

Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos. 6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos. 6158 to 6160/Del/2018 ITA Nos. 6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner Flat No.1A Empire Estate of Income Tax, CC-8 Sultanpur, M.G. Road, New Delhi New Delhi - 110030 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AASPK9267B Appellant .. Respondent Appellant by : Sh. Ruches…

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

ITA 6158/DEL/2018[2009-10]Status: DisposedITAT Delhi12 Sept 2025AY 2009-10

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR

Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

…1 ITA Nos.6158, 6159, 6160, 6214, 6215 & 6216/Del/2018 Dheeraj Chaudhary THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT (THIRD MEMBER), MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos.6158 to 6160/Del/2018 ITA Nos.6214 to 6216/Del/2018 (Assessment Years: 2009-10 to 2014-15) Shri Dheeraj Chaudhary Vs. Assistant Commissioner Flat No.1A Empire Estate Sultanpur, M.G. Road, New Delhi - 110030 of Income Tax, CC-8 New Delhi स्थायीलेखासं . / जीआइआरसं . / PAN/GIR No: AASPK9267B Appellant Respondent Appellant by : Sh. Ruchesh Sinha…

SUNIDHI SECURITIES & FINANCE LIMITED,MUMBAI vs. DCIT 4(2)(1), MUMBAI

In the result, the appeal filed by the assessee is hereby allowed

ITA 5938/MUM/2024[2015-16]Status: DisposedITAT Mumbai26 Aug 2025AY 2015-16

Bench: Ms. Kavitha Rajagopal, Jm & Shri. Girish Agrawal, Am Sunidhi Securities & Finance The Deputy Commissioner Of Limited Income Tax, 4(2)(1), Mumbai 8Th Floor, Unit-1, Kalpataru Inspire, Room No. 642, Aaykar Bhavan, M. Vs. Opp. Grand Hyatt Hotel, Santacruz K. Road, Mumbai – 400020. (East), Mumbai – 400055 Pan/Gir No. Aadcs1657D (Appellant) : (Respondent) Assessee By : Shri. Shashi Bekal : Shri. Pravin Salunkhe (Sr. Dr) Respondent By Date Of Hearing : 06.06.2025 Date Of Pronouncement : 26.08.2025 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of The Learned Commissioner Of Income Tax (Appeals) Delhi (‘Ld. Cit(A)’ For Short), National Faceless Appeal Centre (‘Nfac’ For Short) Passed U/S.250 Of The Income Tax Act, 1961 (‘The Act'), Pertaining To The Assessment Year (‘A.Y.’ For Short) 2015-16. 2. The Assessee Has Raised The Following Grounds Of Appeal: Grounds Of Appeal: 1. The Ld. C.I.T. (Appeals) Erred In Confirming The Action Of D.C.I.T. Of Reopening The Assessment Merely Based On Reason To Suspect & Not Reason To Believe & Is Therefore Bad In Law. 2. The Ld. C.I.T. (Appeals) Erred In Confirming The Action Of D.C.I.T. Treating The Trading In Steel Exchange India Limited Through Recognized Stock Exchange As Bogus Trading Loss. Sunidhi Securities & Finance Limited

For Appellant: Shri. Shashi Bekal

Section 115JSection 143(1)Section 143(3)Section 147Section 148Section 151Section 234BSection 250

…deem it fit to admit the additional grounds raised by the assessee as it goes to the very root of the case and the same is in accordance with the proposition laid down by the Hon’ble Apex Court in the case of National Thermal Power Corporation vs. CIT (1999) 97 Taxmann.com 358/(1998) 229 ITR 383 (SC), where the additional grounds pertains to question of law arising from the facts which are already on record in the assessment proceedings. 2 Sunidhi Securities & Finance Limited 5. Brief facts of the case are that the assessee company was engaged in the business of brokerage in shares, currency derivatives, WDM, F…

RAGHAV KUMAR DHOOT,JAIPUR vs. DCIT CENTRAL CIRCLE 1, JAIPUR

In the result, the appeal filed by the assessee is allowed

ITA 491/JPR/2025[2018-19]Status: DisposedITAT Jaipur06 Aug 2025AY 2018-19

For Appellant: Shri C.M. Agarwal, C.AFor Respondent: Shri Rajesh Ojha, CIT- DR

Section 143(2)Section 143(3)Section 153ASection 292BSection 68

…dings\nis to assess the tax liability of an assessee correctly in accordance with\nlaw.5\" [4. = Kailash v Nankhu (2005) 4 SCC 480; State of Punjab v\nShamlalMurari (1976) 1 SCC 719] [5. = National Thermal Power Co. Ltd.\nv. Commissioner of Income Tax, (1997) 7 SCC 489]. This justice-\noriented approach has earlier been ordained in CIT v. Shelly Products\n(2003) 261 ITR 367 (SC) also.\nIn Rani Kusum v. Kanchan Devi [2005] 6 SCC 705, after referring to the\nratio in Kailash v. Nanhku [2005] 4 SCC 480, it was observed:-\n\"10. All the rules of procedure are the handmaid of justice. The language\nemployed by the dra…

VIDARBHA MINING PRIVATE LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(3)(2), MUMBAI, MUMBAI

In the result, the appeal filed by the assessee is hereby allowed

ITA 1265/MUM/2024[2014-15]Status: DisposedITAT Mumbai30 Jul 2025AY 2014-15

Bench: Ms. Kavitha Rajagopal, Jm & Ms. Padmavathy S., Am Vidarbha Mining Private Limited Deputy Commissioner Of Income 703, Samarpan Complex, Near Mirador Tax, Circle-1(3)(2), Mumbai Room No. 540, 5Th Floor, Aayakar Hotel, New Link Road, Chakala, Andheri (East), Mumbai – 400099. Vs. Bhavan, Maharshi Karve Rd, New Marine Lines, Churchgate, Mumbai – 400020. Pan/Gir No. Aaccv2506M (Assessee) : (Respondent) Assessee By : Shri. Gaurav Kabra Respondent By : Shri. G. J. Ninawe, Sr. Dr Date Of Hearing : 01.05.2025 Date Of Pronouncement : 30.07.2025 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of The Learned Commissioner Of Income Tax (Appeals)-Delhi (‘Ld. Cit(A) For Short), National Faceless Appeal Centre (‘Nfac’ For Short) Passed U/S.250 Of The Income Tax Act, 1961 (‘The Act'), Pertaining To The Assessment Year (‘A.Y.’ For Short) 2014-15. 2. The Assessee Has Raised The Following Grounds Of Appeal & Has Also Filed Additional Grounds Which Are As Follows: Grounds Of Appeal: “1. On The Facts & Circumstances Of The Case As Well As In Law, The Learned Cit(A) Has Erred In Confirming The Action Of Learned Assessing Officer In Reopening The Assessment U/S.147 Of The Act, Without Appreciating The Fact & Circumstances Of The Case. Vidarbha Mining Private Limited Vs. Dy. Cit

For Appellant: Shri. Gaurav KabraFor Respondent: Shri. G. J. Ninawe, SR. DR

Section 115JSection 143(1)Section 143(3)Section 147Section 148Section 153CSection 250Section 68

…3. As the additional grounds raised by the assessee requires no new facts which are on record in the assessment proceeding, the same is admitted in view of the decision of the Hon’ble Apex Court in the case of National Thermal Power Corporation vs. CIT (1999) 97 Taxmann.com 358/(1998) 229 ITR 383 (SC). 4. Brief facts of the case are that the assessee company had filed its return of income dated 08.11.2014 declaring total loss of Rs. 3,18,04,157/-, the same was processed u/s. 143(1) of the Act. The assessee’s case was selected for scrutiny and the assessment order dated 28.12.2016 was passed by the ld. AO u/s. 143…

GANGUNAIDU SABBAVARAPU,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-2(5), VISAKHPATNAM

ITA 177/VIZ/2025[2023-24]Status: DisposedITAT Visakhapatnam27 Jun 2025AY 2023-24

Section 10(37)Section 139(1)Section 143(1)Section 2(37)Section 250Section 254Section 96

…आयकर अपीलीय अधिकरण, विशाखापटणम पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench श्री रवीश सूद, माननीय न्यायिक सदस्य एवं श्री एस. बालकृष्णन, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI BALAKRISHNAN. S, ACCOUNTANT MEMBER, Ι.Τ.Α. Νο.177/Viz/2025 (निर्धारण वर्ष / Assessment Year : 2023-24) Gangunaidu Sabbavarapu, Vs. The Income Tax Officer, MVP Colony, Ward - 2(5), Visakahaptnam. Visakhapatnam. PAN : BSHPS5895P (अपीलार्थी/ Appellant) (प्रत्यर्थी / Respondent) करदाता का प्रतिनिधित्व/ Assessee Represented by राजस्व का प्रतिनिधित्व/ Department Represented by : Smt. Hema Latha, K.…

BAB-E-REHMAT EDUCATIONAL SOCIETY,MUMBRA THANE vs. AO EXEMTION WARD THANE, QUERESHI MANSION

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

ITA 3119/MUM/2025[2023-24]Status: DisposedITAT Mumbai24 Jun 2025AY 2023-24

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm Bab-E-Rehmat Educational Society Ao Exemption Ward Thane Fakir Shah Baba Hill Road, Near Darul Falah, Near Sahil Hotel, Kausa, Vs. Mumbai – 400612. Pan/Gir No. Aabtb7190H (Appellant) : (Respondent) Assessee By : Shri Himanshu Gandhi Respondent By : Shri Leyaqat Ali Aafaqui, Sr. Ar. Date Of Hearing : 23.06.2025 Date Of Pronouncement : 24.06.2025 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of The Learned Commissioner Of Income Tax (Appeals) Addl/Jcit (A)-2, Bengaluru (‘Ld. Cit(A)’ For Short), Passed U/S.250 Of The Income Tax Act, 1961 (‘The Act'), Pertaining To The Assessment Year (‘A.Y.’ For Short) 2023-24. 2. The Assessee Has Raised The Following Grounds Of Appeal: 1) Rejection Of Approval Claimed U/S 12Aa Is Bad In Law Assessee Having Exemption Certificate U/S 12Aa Dated 25 April 2016, As Per Old Registration Process Once An Organization Obtains Section 12Aa Registration, The Validity Of The Registration Is Perpetual Unless It Is Cancelled Or Revoked By The Income Tax Department. Unlike Certain Registrations Requiring Periodic Renewal, Section 12Aa Of Income Tax Act Has No Expiration Date Or A Specific Time Limit. Which Is Valid For Life Time Of Society/Trust That Means Appellant Is Eligible For 12Aa Registration Till Cancellation Or Revoked By The Income Tax Department. Bad-E-Rehmat Educational Society

For Appellant: Shri Himanshu GandhiFor Respondent: Shri Leyaqat Ali Aafaqui, SR. AR

Section 11Section 12ASection 143Section 250

…s an additional ground for the first before the Tribunal for which the ld. AR prayed that the same may be admitted and adjudicated in terms of the proposition laid down by the Hon’ble Apex Court in the case of National Thermal Power Corporation vs. CIT (1999) 97 Taxmann.com 358/(1998) 229 ITR 383 (SC). On perusal of the same, we deem it fit to admit and adjudicate the same. 4. Brief facts of the case are that the assessee is a charitable trust providing educational related charitable activities. The assessee trust had filed its return of income dated 30.10.2023, declaring total income at Rs. 1,09,35,452/- which h…

ASCOT REALTY PVT LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1-, THANE

In the result, the appeal filed by the assessee is allowed

ITA 4644/MUM/2024[2016-17]Status: DisposedITAT Mumbai30 May 2025AY 2016-17

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Rishabh MarwahaFor Respondent: Shri. Ram Krishn Kedia (SR. DR.)

Section 143(1)Section 143(3)Section 250Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 4644 & 4643/Mum/2024 (Assessment Year: 2016-17 & 2017-18) Ascot Realty Pvt. Ltd. Deputy Commissioner of Income 601, A Wing, Nilgiri, Pokhran Road Tax, Circle -1, Thane No. 2, Gawandbaug, Near Upvan, Vs. Qureshi Mansion, Ghokhale Road, Thane – 400 610. Thane – 400 604. PAN/GIR No. AAGCA1188G (Appellant) : (Respondent) Assessee by : Shri Rishabh Marwaha Respondent by : Shri. Ram Krishn Kedia (SR. DR.) Date of Hearing : 11.03.2025 Date of Pronouncement : 30.05.2025 O R D E R Per Kavitha Rajag…

ASCOT REALTY PVT. LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -1 , THANE

In the result, the appeal filed by the assessee is allowed

ITA 4643/MUM/2024[2017-18]Status: DisposedITAT Mumbai30 May 2025AY 2017-18

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Rishabh MarwahaFor Respondent: Shri. Ram Krishn Kedia (SR. DR.)

Section 143(1)Section 143(3)Section 250Section 271(1)(c)Section 274

DHARMENDRA VADILAL PARMAR,MUMBAI vs. INCOME TAX OFFICER WARD, -32(1)(1), MUMBAI

In the result, the legal grounds raised by the assessee is hereby allowed

ITA 3603/MUM/2024[2012-13]Status: DisposedITAT Mumbai20 May 2025AY 2012-13

Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SHRI OMKARESHWAR CHIDARA (Accountant Member)

For Appellant: Shri. Om KandalkarFor Respondent: Shri. P. D. Chougule, SR. DR

Section 111ASection 144Section 147Section 148Section 148(1)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI OMKARESHWAR CHIDARA, AM Dharmendra Vadilal Parmar ITO, Ward – 32(1)(1) Room No. 703, 7th Floor, Kautilya B-802, Videocon Towers, Opp. Thakur V. M. H. School, Thakur Complex, Bhavan, C-41 to C-43, G Block, Vs. Kandivali (East), Mumbai – 400101. Bandra Kurla Complex, Bandra East, Mumbai – 400051. PAN/GIR No. AAHPP6993L (Appellant) : (Respondent) Assessee by : Shri. Om Kandalkar Respondent by : Shri. P. D. Chougule, SR. DR. Date of Hearing : 20.02.2025 Date of Pronouncement : 20.05.2025 O R D E R Per Kavitha Rajagopal,…

ANATEK SERVICES PVT LTD,MUMBAI vs. ITO WARD 14(1)(1), MUMBAI

In the result, the appeal filed by the assessee is dismissed

ITA 368/MUM/2025[2002-03]Status: DisposedITAT Mumbai30 Apr 2025AY 2002-03

Section 133Section 143(1)Section 143(3)Section 250Section 271(1)(c)Section 274

…rate particulars. As the additional ground raised by the assessee\ngoes to the root of the case, we hereby admit the same in accordance with the\nproposition laid down by the Hon'ble Apex Court in the case of National Thermal\nPower Corporation vs. CIT (1999) 97 Taxmann.com 358/(1998) 229 ITR 383 (SC),\nwhere the additional ground does not require any further enquiry by the lower\nauthorities.\n5. Brief facts of the case are that the assessee is engaged in the business of buying and\nselling of analytical instruments and technical services thereon and the assessee had\nfiled its return of income dated 30.11.2019,…

ANATEK SERVICES PVT LTD,MUMBAI vs. INCOME TAX OFFICER 14(1)(1), MUMBAI

In the result, the appeal filed by the assessee is dismissed

ITA 367/MUM/2025[2001-02]Status: DisposedITAT Mumbai30 Apr 2025AY 2001-02

Section 133Section 143(1)Section 143(3)Section 250Section 271(1)(c)Section 274

ANATEK SERVICES PVT LTD,MUMBAI vs. INCOME TAX OFFICER -14(1)(1), MUMBAI

In the result, the appeal filed by the assessee is dismissed

ITA 366/MUM/2025[1999-00]Status: DisposedITAT Mumbai30 Apr 2025AY 1999-00

Bench: Shri. Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri. Haridas BhatFor Respondent: Shri. Ram Krishn Kedia (SR. DR.)

Section 133Section 143(1)Section 143(3)Section 250Section 271(1)(c)Section 274

…ccurate particulars. As the additional ground raised by the assessee goes to the root of the case, we hereby admit the same in accordance with the proposition laid down by the Hon'ble Apex Court in the case of National Thermal Power Corporation vs. CIT (1999) 97 Taxmann.com 358/(1998) 229 ITR 383 (SC), where the additional ground does not require any further enquiry by the lower authorities. ITA No. 366 to 368/Mum/2025 (A.Y. 1999-2000, 2001-2002 & 2002-03) Anatek Services Pvt. Ltd. 5. Brief facts of the case are that the assessee is engaged in the business of buying and selling of analytical instruments and tech…

M/S. SP IMPERIAL STAR PRIVATE LIMITED ,MUMBAI vs. ITO, WARD, 3(3)(3), MUMBAI

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

ITA 5862/MUM/2024[2021-22]Status: DisposedITAT Mumbai26 Mar 2025AY 2021-22

Bench: SHRI. AMARJIT SINGH (Accountant Member), MS. KAVITHA RAJAGOPAL (Judicial Member)

For Appellant: Shri. Dharan GandhiFor Respondent: Shri. Ajay Chandra, CIT DR

Section 143(3)Section 144C(5)Section 92Section 948Section 94B

…3. As the additional grounds raised by the assessee requires no new facts which are on record in the assessment proceeding, the same is admitted in view of the decision of the Hon’ble Apex Court in the case of National Thermal Power Corporation vs. CIT (1999) 97 Taxmann.com 358/(1998) 229 ITR 383 (SC). 4. Brief facts are that the assessee is a private limited company engaged in the business of providing consultancy business support and port related services such as dredging, bathymetry study, geo technical and other kind of site investigations, port planning, equipment lease, manning services, etc., to entities e…

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