How many judgments cite National Thermal Power Corporation v. CIT?

62 judgments on BharatTax cite National Thermal Power Corporation v. CIT (367 ITR 85), spanning 2019 to 2025.

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

It is most often cited in judgments turning on Section 254(1), Section 115JB, Section 139(1), Section 139(4), Section 139(5), Section 143(3).

National Thermal Power Corporation v. CIT

367 ITR 85High Court2014#1837 most cited

What is National Thermal Power Corporation v. CIT authority for?

The Assessing Officer must consider fresh claims made during assessment proceedings, as income tax proceedings are not adversarial and income should be computed according to law, unless a statutory bar exists. The Supreme Court's decision in Goetze (India) Ltd. does not restrict appellate authorities from entertaining new claims.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Also referred to as

National Thermal Power Corporation v CIT · CIT v Mitesh Impex · 367 ITR 85 · assessment proceedings · fresh claim · Assessing Officer · statutory bar · Goetze India Ltd · appellate authorities · new claim

Sections most often in play

Section 254(1)Section 115JB Section 139(1)Section 139(4)Section 139(5)Section 143(3)Section 14A Section 2

Issues it is cited on

undisclosed foreign income and assets section 149(1)(c)section 4(2)section 201(3)section 158ba section 150 unexplained jewellery section 70 beyond four years section 18 section 149(1)(b)statement under section 132(4)

Judgments citing National Thermal Power Corporation v. CIT

Sri. B. Rudragouda, Bellary vs. The Assistant Commissioner of Income Tax, Circle- 1, Bellary

In the result, the appeal is allowed

ITA 314/BANG/2020[2015-16]Status: DisposedITAT Bangalore15 Apr 2021AY 2015-16

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Chythanya K.K., AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru

Section 37Section 37(1)

…5/Bang/2020 Page 63 of 70 claim before the appellate authorities, reliance was placed on the following decisions:- Bhandari Metals v. State of Karnataka, 2004 SCC Online Kar 142 (Kar) CIT v. Mahalaxmi Textile Mills Ltd., 66 ITR 710 (SC) CIT v. Mitesh Impex, 367 ITR 85 (Guj) CIT v. Indian Express (Madurai) P. Ltd., 140 ITR 705 (Mad) CIT v. Grasim Industries Ltd., 2016-TIOL-292-HC-MUM-IT (Bom) 70. Therefore, it was submitted that the lower authorities have erred in wrongly applying the ratio of Goetze case and denying the claim of Appellant. 71. As regards, principles of consistency, the ld. AR submitted that th…

M/S the Spunpipe & Construction Co. (Baroda) Pvt. Ltd., Baroda vs. DCIT, Circle-2(1) (1), Baroda

In the result, appeal of the assessee in ITA No

ITA 2594/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad09 Jul 2019AY 2013-14

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. Nos. 2594 & 2612/Ahd/2017 ("नधा"रण वष" / Assessment Years : 2013-14 & 2014-15)

For Appellant: Shri A. C. Shah, A.R

Section 14ASection 36(1)(va)

…etermined applying correct position of law notwithstanding error committed by assessee instead of taking advantage of mistake committed by the assessee. The learned AR relied upon the decision of Hon’ble Gujarat High Court in the case of CIT vs. Mitesh Implex 367 ITR 85 (Guj.); CIT vs. Milton Laminates Ltd. [2013] 37 taxmann.com 249 (Guj) and the decision of the co-ordinate bench in DCIT vs. Greenland Infracon P. Ltd. in ITA No. 2029 & 2040/Ahd/2016 order dated 14.11.2018 for entertaining such plea for determination of the income. It was thus submitted that once the assessee is in a position to say that it has be…