New India Insurance Company Ltd. v. CIT

JYOTI HARSHAD MEHTA (LEGAL HEIR OF LATE HARSHAD S. MEHTA),MUMBAI vs. PR. CIT (C)- 2, MUMBAI

In the result, appeal of the assessee is partly allowed

…. The Income Tax Tribunal is similar to the court of Appeal and enjoy the same power under the suit procedure court which are enjoyed by any Appellate Court. This was so held by the Bombay High Court in the case of New India Life Assurance Company Ltd. Vs CIT 31 ITR 844 (Mumbai). The status of Income Tax Appellate Tribunal has been discussed by the Supreme Court in the case of Ajay Gandhi vs B. Singh 265 ITR 451. In this regard the observation of the SC at page 182 of 235 ITR 175 (Supreme Court) in the case of ITAT Vs Dr. V. K. Agarwal (Ex Law Secretary, Ministry of law and Justice, GOI) are much relevant which a…

DCIT CENT. CIR. -5(3) (ERSTWHILE DCIT CENT. CIR. -36), MUMBAI vs. SUMER BUILDERS, MUMBAI

In the result, appeal of the assessee is partly allowed as indicated above and appeal of the Revenue is dismissed

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Blem/S. Sumer Builders V. Dy. Commissioner Of Income-Tax Central Circle – 5(3) 201, Commerce House {Erstwhile Dcit, Central Circle – 36} 140, Nm Road, Fort Room No. 1906, 19Th Floor Mumbai – 400 023 Air India Building, Nariman Point Mumbai – 400 021 Pan: Aaafs2829R

…to render even a finding adverse to the assessee on issues decided in his favour by the Ld.CIT(A) unless an appeal is preferred by the Revenue against such a finding as held in Puranmal Radhakishan v. CIT [31 ITR 294 (Bombay)], New India Assurance Co. v. CIT [31 ITR 844 (Bombay)]. We also find force in the argument of the Ld. AR that any remand at the present stage would amount to rendering an adverse finding against the assessee without any 22 ITA NO.4915 & 5130/MUM/2016 (A.Y: 2011-12) M/s. Sumer Builders appeal from the Revenue which is also impermissible as per the Judgement of the Hon'ble Madras High Court in…

SUMER BUILDERS,MUMBAI vs. DCIT CEN CIR 5(3), MUMBAI

In the result, appeal of the assessee is partly allowed as indicated above and appeal of the Revenue is dismissed

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Blem/S. Sumer Builders V. Dy. Commissioner Of Income-Tax Central Circle – 5(3) 201, Commerce House {Erstwhile Dcit, Central Circle – 36} 140, Nm Road, Fort Room No. 1906, 19Th Floor Mumbai – 400 023 Air India Building, Nariman Point Mumbai – 400 021 Pan: Aaafs2829R

…to render even a finding adverse to the assessee on issues decided in his favour by the Ld.CIT(A) unless an appeal is preferred by the Revenue against such a finding as held in Puranmal Radhakishan v. CIT [31 ITR 294 (Bombay)], New India Assurance Co. v. CIT [31 ITR 844 (Bombay)]. We also find force in the argument of the Ld. AR that any remand at the present stage would amount to rendering an adverse finding against the assessee without any 22 ITA NO.4915 & 5130/MUM/2016 (A.Y: 2011-12) M/s. Sumer Builders appeal from the Revenue which is also impermissible as per the Judgement of the Hon'ble Madras High Court in…

DCIT CEN CIR 8(1), MUMBAI vs. RAMAKANT GAGGAR, MUMBAI

In the result, the appeals of the revenue are dismissed

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. Nos.1287 To 1290/Mum/2015 (ननधधारण वषा / Assessment Years : 2006-07 To 2009-10) Dy. Commissioner Of Income Vs. Shri Ramakant Gaggar Tax- Central Circle-8(1), 302, Gaurav Aprt, Room No.656, 6Th Floor, Gokuldham, Aayakar Bhavan, Goreaon (E), M K Road, Mumbai-400063 Mumbai-400020 अऩीराथी /Appellant प्रत्मथी /Respondent .. स्थधयी ऱेखध सं./Pan :Abkpg9952C अऩीराथी की ओय से / Appellant By : Santanu Kr.Saikia प्रत्मथी की ओय से/Respondent By : Shri Vijay Mehta सुनवाई की तायीख /Date Of Hearing : 8.11.2016 घोषणा की तायीख /Date Of Pronouncement : 21.12.2016 आदेश/O R D E R Per Rajesh Kumar: These Are Four Appeals Filed By The Revenue & Directed Against The Orders Dated 12.12.2014 For The Assessment Year 2006-07 & Order Dated 02.12.2014 For The Assessment Years 2007-08 To 2009-10 Respectively Passed By The Ld.Cit(A), Mumbai. Since These Appeals Are Filed Against The Same Assessee & The Issues Involved Therein Are Common & Therefore For The Sake Of Convenience & Brevity, These Appeals Were Clubbed Together, Heard Together & Are Being Decided By This Consolidated Order.

…the tribunal cannot go beyond it or pass orders or give directions which do not fall within the subject matter of the appeal for which the ld DR relied upon the decision of Hon’ble Bombay High Court in the case of New India Insurance Company Ltd Vs CIT (1957) 31 ITR 844 (Bom) wherein it has been held as under : “3. Before we look at the authorities and before we look at the section and the relevant rules, it is desirable to consider on general principles what are the powers of an appellate Court. When an appellant comes before a Court of appeal, he comes there because he is dissatisfied with the decision of the…

DCIT CEN CIR 8(1), MUMBAI vs. RAMAKANT GAGGAR, MUMBAI

In the result, the appeals of the revenue are dismissed

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. Nos.1287 To 1290/Mum/2015 (ननधधारण वषा / Assessment Years : 2006-07 To 2009-10) Dy. Commissioner Of Income Vs. Shri Ramakant Gaggar Tax- Central Circle-8(1), 302, Gaurav Aprt, Room No.656, 6Th Floor, Gokuldham, Aayakar Bhavan, Goreaon (E), M K Road, Mumbai-400063 Mumbai-400020 अऩीराथी /Appellant प्रत्मथी /Respondent .. स्थधयी ऱेखध सं./Pan :Abkpg9952C अऩीराथी की ओय से / Appellant By : Santanu Kr.Saikia प्रत्मथी की ओय से/Respondent By : Shri Vijay Mehta सुनवाई की तायीख /Date Of Hearing : 8.11.2016 घोषणा की तायीख /Date Of Pronouncement : 21.12.2016 आदेश/O R D E R Per Rajesh Kumar: These Are Four Appeals Filed By The Revenue & Directed Against The Orders Dated 12.12.2014 For The Assessment Year 2006-07 & Order Dated 02.12.2014 For The Assessment Years 2007-08 To 2009-10 Respectively Passed By The Ld.Cit(A), Mumbai. Since These Appeals Are Filed Against The Same Assessee & The Issues Involved Therein Are Common & Therefore For The Sake Of Convenience & Brevity, These Appeals Were Clubbed Together, Heard Together & Are Being Decided By This Consolidated Order.

…the tribunal cannot go beyond it or pass orders or give directions which do not fall within the subject matter of the appeal for which the ld DR relied upon the decision of Hon’ble Bombay High Court in the case of New India Insurance Company Ltd Vs CIT (1957) 31 ITR 844 (Bom) wherein it has been held as under : “3. Before we look at the authorities and before we look at the section and the relevant rules, it is desirable to consider on general principles what are the powers of an appellate Court. When an appellant comes before a Court of appeal, he comes there because he is dissatisfied with the decision of the…

DCIT CEN CIR 8(1), MUMBAI vs. RAMAKANT GAGGAR, MUMBAI

In the result, the appeals of the revenue are dismissed

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. Nos.1287 To 1290/Mum/2015 (ननधधारण वषा / Assessment Years : 2006-07 To 2009-10) Dy. Commissioner Of Income Vs. Shri Ramakant Gaggar Tax- Central Circle-8(1), 302, Gaurav Aprt, Room No.656, 6Th Floor, Gokuldham, Aayakar Bhavan, Goreaon (E), M K Road, Mumbai-400063 Mumbai-400020 अऩीराथी /Appellant प्रत्मथी /Respondent .. स्थधयी ऱेखध सं./Pan :Abkpg9952C अऩीराथी की ओय से / Appellant By : Santanu Kr.Saikia प्रत्मथी की ओय से/Respondent By : Shri Vijay Mehta सुनवाई की तायीख /Date Of Hearing : 8.11.2016 घोषणा की तायीख /Date Of Pronouncement : 21.12.2016 आदेश/O R D E R Per Rajesh Kumar: These Are Four Appeals Filed By The Revenue & Directed Against The Orders Dated 12.12.2014 For The Assessment Year 2006-07 & Order Dated 02.12.2014 For The Assessment Years 2007-08 To 2009-10 Respectively Passed By The Ld.Cit(A), Mumbai. Since These Appeals Are Filed Against The Same Assessee & The Issues Involved Therein Are Common & Therefore For The Sake Of Convenience & Brevity, These Appeals Were Clubbed Together, Heard Together & Are Being Decided By This Consolidated Order.

…the tribunal cannot go beyond it or pass orders or give directions which do not fall within the subject matter of the appeal for which the ld DR relied upon the decision of Hon’ble Bombay High Court in the case of New India Insurance Company Ltd Vs CIT (1957) 31 ITR 844 (Bom) wherein it has been held as under : “3. Before we look at the authorities and before we look at the section and the relevant rules, it is desirable to consider on general principles what are the powers of an appellate Court. When an appellant comes before a Court of appeal, he comes there because he is dissatisfied with the decision of the…

DCIT CEN CIR 8(1), MUMBAI vs. RAMAKANT GAGGAR, MUMBAI

In the result, the appeals of the revenue are dismissed

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. Nos.1287 To 1290/Mum/2015 (ननधधारण वषा / Assessment Years : 2006-07 To 2009-10) Dy. Commissioner Of Income Vs. Shri Ramakant Gaggar Tax- Central Circle-8(1), 302, Gaurav Aprt, Room No.656, 6Th Floor, Gokuldham, Aayakar Bhavan, Goreaon (E), M K Road, Mumbai-400063 Mumbai-400020 अऩीराथी /Appellant प्रत्मथी /Respondent .. स्थधयी ऱेखध सं./Pan :Abkpg9952C अऩीराथी की ओय से / Appellant By : Santanu Kr.Saikia प्रत्मथी की ओय से/Respondent By : Shri Vijay Mehta सुनवाई की तायीख /Date Of Hearing : 8.11.2016 घोषणा की तायीख /Date Of Pronouncement : 21.12.2016 आदेश/O R D E R Per Rajesh Kumar: These Are Four Appeals Filed By The Revenue & Directed Against The Orders Dated 12.12.2014 For The Assessment Year 2006-07 & Order Dated 02.12.2014 For The Assessment Years 2007-08 To 2009-10 Respectively Passed By The Ld.Cit(A), Mumbai. Since These Appeals Are Filed Against The Same Assessee & The Issues Involved Therein Are Common & Therefore For The Sake Of Convenience & Brevity, These Appeals Were Clubbed Together, Heard Together & Are Being Decided By This Consolidated Order.

…the tribunal cannot go beyond it or pass orders or give directions which do not fall within the subject matter of the appeal for which the ld DR relied upon the decision of Hon’ble Bombay High Court in the case of New India Insurance Company Ltd Vs CIT (1957) 31 ITR 844 (Bom) wherein it has been held as under : “3. Before we look at the authorities and before we look at the section and the relevant rules, it is desirable to consider on general principles what are the powers of an appellate Court. When an appellant comes before a Court of appeal, he comes there because he is dissatisfied with the decision of the…