What is NTPC v. CIT authority for?

Appellate authorities can admit and adjudicate additional grounds of appeal, including new legal issues or claims, even if not raised before lower authorities, provided they are bona fide, supported by existing record, and there is a good reason for the omission.

How many judgments cite NTPC v. CIT?

70 judgments on BharatTax cite NTPC v. CIT (97 Taxmann 358), spanning 2018 to 2026.

Which sections of the Income Tax Act does NTPC v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 153A, Section 132, Section 250, Section 263, Section 147.

NTPC v. CIT (97 Taxmann 358)

HCL TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5465/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.5624/Del/2010 & 5465/Del/2011 [Assessment Years: 2006-07 and 2007-08] HCL Technologies Limited, Asst. Commissioner of 806, Siddhartha 96, Income Tax, Central Circle-2, Nehru Place, New Delhi. Vs New Delhi. PAN- AAACH1645P Assessee Revenue Assessee by Shri Ajay Vohra, Sr. Adv., Shri Neeraj Jain, Adv., Shri Aditya Vohra, Adv., Shri Arpit Goyal, CA & Shri Shashvat Dhamija, Adv. Revenue by Shri G.C. Srivastava, Special Counsel (VC), Shri Kalrav Malhotra, Adv…

HCL TECHNOLOGIES LTD,NEW DELHI vs. ACIT, NEW DELHI

The appeal is allowed as indicated above

ITA 5624/DEL/2010[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 10ASection 143Section 144Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, C: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.5624/Del/2010 & 5465/Del/2011 [Assessment Years: 2006-07 and 2007-08] HCL Technologies Limited, Asst. Commissioner of 806, Siddhartha 96, Income Tax, Central Circle-2, Nehru Place, New Delhi. Vs New Delhi. PAN- AAACH1645P Assessee Revenue Assessee by Shri Ajay Vohra, Sr. Adv., Shri Neeraj Jain, Adv., Shri Aditya Vohra, Adv., Shri Arpit Goyal, CA & Shri Shashvat Dhamija, Adv. Revenue by Shri G.C. Srivastava, Special Counsel (VC), Shri Kalrav Malhotra, Adv…

INDU GUPTA,DELHI vs. ACIT-CC1-6, DELHI

In the result, the appeal relating to assessment year 2015-16 filed by the assessee is allowed in the aforesaid manner

ITA 6660/DEL/2025[2017-2018]Status: DisposedITAT Delhi20 Mar 2026AY 2017-2018

Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar & Indu Gupta, Vs. Acit, Central Circle-16, 1576, Nai Basti, Jhandewalan Extn., S.P. Mukherjee Marg, New Delhi – 55 Delhi – 110009 (Pan : Abspg2526N) (Appellant) (Respondent) Assessee By : Shri Mohit Gupta, Ca & Shri Mirza Muhiuddin Baig, Ca Revenue By : Ms. Pooja Swaroop, Cit(Dr) Date Of Hearing : 26.02.2026 Date Of Order : 20.03.2026 Order Per S.Rifaur Rahman, Am: 1. These Appeals Are Filed By The Assessee Against The Respective Orders Of Ld. Pr. Commissioner Of Income-Tax Appeals-26, New Delhi [Hereinafter Referred To As ‘Ld. Cit (A)] For Assessment Years 2015-16 & 2017-18 Respectively. Since The Issues Involved In These Appeals Are Inter-Connected, Hence, The Appeals Were Heard Together & Disposed Of By This Common Order For The Sake Of Convenience, By Dealing With The Facts Of Assessment Year 2015-16, Being The Lead Case. 2. During The Hearing, Ld. Ar Has Submitted That A Search & Seizure Action Was Conducted In The Case Of Rakesh Jain Group On 2.11.2017 Wherein M/S

For Appellant: Shri Mohit Gupta, CA and Shri MirzaFor Respondent: Ms. Pooja Swaroop, CIT(DR)

Section 153ASection 153CSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER And Indu Gupta, vs. ACIT, Central Circle-16, 1576, Nai Basti, Jhandewalan Extn., S.P. Mukherjee Marg, New Delhi – 55 Delhi – 110009 (PAN : ABSPG2526N) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Mohit Gupta, CA and Shri Mirza Muhiuddin Baig, CA REVENUE BY : Ms. Pooja Swaroop, CIT(DR) Date of Hearing : 26.02.2026 Date of Order : 20.03.2026 ORDER PER S.RIFAUR RAHMAN, AM: 1. These appeals are filed by the assessee against the respective orders of ld. Pr. Commissioner o…

MRS INDU GUPTA,DELHI vs. ACIT-CC-16, DELHI

In the result, the appeal relating to assessment year 2015-16 filed by the assessee is allowed in the aforesaid manner

ITA 6659/DEL/2025[2015-2016]Status: DisposedITAT Delhi20 Mar 2026AY 2015-2016

Bench: Shris.Rifaur Rahman & Shri Sudhir Kumar & Indu Gupta, Vs. Acit, Central Circle-16, 1576, Nai Basti, Jhandewalan Extn., S.P. Mukherjee Marg, New Delhi – 55 Delhi – 110009 (Pan : Abspg2526N) (Appellant) (Respondent) Assessee By : Shri Mohit Gupta, Ca & Shri Mirza Muhiuddin Baig, Ca Revenue By : Ms. Pooja Swaroop, Cit(Dr) Date Of Hearing : 26.02.2026 Date Of Order : 20.03.2026 Order Per S.Rifaur Rahman, Am: 1. These Appeals Are Filed By The Assessee Against The Respective Orders Of Ld. Pr. Commissioner Of Income-Tax Appeals-26, New Delhi [Hereinafter Referred To As ‘Ld. Cit (A)] For Assessment Years 2015-16 & 2017-18 Respectively. Since The Issues Involved In These Appeals Are Inter-Connected, Hence, The Appeals Were Heard Together & Disposed Of By This Common Order For The Sake Of Convenience, By Dealing With The Facts Of Assessment Year 2015-16, Being The Lead Case. 2. During The Hearing, Ld. Ar Has Submitted That A Search & Seizure Action Was Conducted In The Case Of Rakesh Jain Group On 2.11.2017 Wherein M/S

For Appellant: Shri Mohit Gupta, CA and Shri MirzaFor Respondent: Ms. Pooja Swaroop, CIT(DR)

Section 153ASection 153CSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR, JUDICIAL MEMBER And Indu Gupta, vs. ACIT, Central Circle-16, 1576, Nai Basti, Jhandewalan Extn., S.P. Mukherjee Marg, New Delhi – 55 Delhi – 110009 (PAN : ABSPG2526N) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Mohit Gupta, CA and Shri Mirza Muhiuddin Baig, CA REVENUE BY : Ms. Pooja Swaroop, CIT(DR) Date of Hearing : 26.02.2026 Date of Order : 20.03.2026 ORDER PER S.RIFAUR RAHMAN, AM: 1. These appeals are filed by the assessee against the respective orders of ld. Pr. Commissioner o…

MAHUA COOPERATIVE COLD STORAGE LTD, MAHUA,VAISHALI vs. ADIT,CPC, BENGALURU, BENGALURU

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

ITA 520/PAT/2024[2021-22]Status: DisposedITAT Patna19 Feb 2026AY 2021-22

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(1)Section 250Section 43BSection 4A

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA ‘DB’ BENCH AT KOLKATA [Virtual Court] Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No(s).: 520/PAT/2024 Assessment Year(s): 2021-22 Mahua Cooperative Cold Storage ADIT, CPC, Bengaluru Ltd. Vs. (Appellant) (Respondent) PAN: AAAAM5106E Appearances: Assessee represented by : Sanjeev Kr. Anwar, Adv. Department represented by : Ashwani Kr. Singal, JCIT. Date of concluding the hearing : 06-January-2026 Date of pronouncing the order : 19-February-2026 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the Assessee is agains…

M/S. BODAL CHEMICALS LIMITED,AHMEDABAD vs. THE DY.CIT., CENTRAL CIRCLE-1(1),, AHMEDABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 104/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad13 Feb 2026AY 2016-17

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

For Appellant: Shri S.S. Nagar, ARFor Respondent: Shri Alpesh Parmar, CIT (DR)

Section 250Section 35(1)(ii)Section 80Section 801ASection 80A(5)Section 80I

…the form of FMS/FPS/IEIS/MEIS as capital receipt in computing tax liability under the normal & MAT provisions of the Act. Additional Ground No. 2 That in view of the judgment of Hon'ble Apex Court in the case of National Thermal Power Co. Ltd. vs. CIT [1998] 97 Taxmann 358 (SC) and other judicial pronouncements, the appellant is entitled to raise the above additional grounds of appeal before ITAT, since ITAT has jurisdiction to consider new and/or additional claims/deductions subsequently which was not claimed in return of income &/or before the Ld. AO &/or before the Hon'ble CIT(A).” Bodal Chemicals Ltd Vs. DC…

DEPUTY COMMISSIONER OF INCOME TAX, HISAR CIRCLE, HISAR, HISAR vs. TAYAL SONS PRIVATE LIMITED, HISAR

Appeal is dismissed

ITA 5576/DEL/2025[2015]Status: DisposedITAT Delhi12 Feb 2026

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2015-16 Dcit, Vs. Tayal Sons Pvt. Ltd., Hisar 653A, Kath Mandi Road, Hisar Pan: Aabct6693E (Appellant) (Respondent) Assessee By Sh. Salil Kapoor, Adv. Sh. Shivam Yadav, Adv. Department By Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 12.02.2026 Date Of Pronouncement 12.02.2026 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal For Assessment Year 2015-16, Arises Against The Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre [In Short, The “Cit(A)/Nfac”], Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1078489517(1), Dated 15.07.2025 Involving Proceedings Under Section 147 R.W.S. 144 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). Heard Both The Parties. Case File Perused. 2. It Emerges At The Outset During The Course Of Hearing With The Able Assistance Coming From Both The Parties That There Arises The First & Foremost Issue Of Validity Of The Impugned Reopening Itself

Section 147Section 148Section 149Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2015-16 DCIT, Vs. Tayal Sons Pvt. Ltd., Hisar 653A, Kath Mandi Road, Hisar PAN: AABCT6693E (Appellant) (Respondent) Assessee by Sh. Salil Kapoor, Adv. Sh. Shivam Yadav, Adv. Department by Ms. Harpreet Kaur Hansra, Sr. DR Date of hearing 12.02.2026 Date of pronouncement 12.02.2026 ORDER PER SATBEER SINGH GODARA, JM This Revenue’s appeal for assessment year 2015-16, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appe…

KUNSHAN Q TECH MICROELECTRONICS (INDIA) PVT. LTD.,UTTAR PRADESH vs. DCIT, CENTRAL CIRCLE-30, DELHI

ITA 5356/DEL/2024[2021-22]Status: DisposedITAT Delhi20 Jan 2026AY 2021-22

Section 132Section 143(3)Section 144C(5)Section 148Section 153

…{ "clean_text": "ORDER\nPER C.N. PRASAD, JM:\nThis appeal is filed by the assessee against final assessment order dated 29.10.2024 for the A.Y.2021-22 passed u/s.143(3) r.w.s. 144C (13) in pursuance to the directions of the DRP dated 13.09.2024 passed u/s.144C(5) of the IT Act. The assessee in its appeal raised the following grounds :-\n“1. That on the facts, law and in the circumstances of the case, the orders passed by the Assessing Officer (AO) [Draft Assessment Order and Final Assessment Order), Transfer Pricing Officer (TPO) as well as the Dispute Resolution Panel (DRP) are bad in law, violative of princip…

MAHARASHTRA AIRPORT DEVELOPMENT COMPANY LIMITED,MUMBAI vs. NATIONAL FACELESS ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, DELHI, DELHI

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

ITA 1366/MUM/2024[2021-22]Status: DisposedITAT Mumbai31 Dec 2025AY 2021-22

Bench: Shri Sandeep Singh Karhailshri Makarand Vasant Mahadeokarmaharashtra Airport Development Company World Trade Centre, Tower-1, 8Th Floor, Cuffe Parade, Mumbai - 400005 ............... Appellant Pan: Aadcm9623M

For Appellant: Shri Rushab MehtaFor Respondent: Shri Vivek Perampurna, CIT-DR

Section 143(3)Section 250Section 57

…ay of 5 Ground No.2(a) is a legal issue, which can be decided on the basis of the material available on record. Accordingly, the same is admitted for adjudication in view of the ratio laid down by the Hon’ble Supreme Court in NTPC vs. CIT, reported in (1998) 229 ITR 363 (SC). 7. The brief facts of the case pertaining to this issue, as emanating from the record, are: The assessee was constituted as a company under the Companies Act, 1956, in the year 2002 by the Government of Maharashtra as a Special Purpose Company to develop Multi-modal International Hub Airport at Nagpur (“MIHAN”), Special Economic Zone (“SEZ…

VISWANATHAN KRISHNAKUMAR,ALUVA vs. INCOME TAX OFFICER, ALUVA

In the result, the appeal of the assessee bearing ITA No

ITA 606/COCH/2025[2015-16]Status: DisposedITAT Cochin24 Nov 2025AY 2015-16

Bench: the Ld. CIT(A). The Ld.CIT(A) partly allowed the appeal filed by the assessee. Being aggrieved, the assessee has filed the appeal before the Tribunal.

For Appellant: Shri Anil Kumar P J, AdvFor Respondent: Smt. Leena Lal. Snr AR

Section 147Section 148Section 24Section 250Section 54FSection 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, KOCHI BEFORESHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.606/Coch/2025 (Assessment Year: 2015-16) Viswanathan Krishnakumar vs Income-tax Officer X/190,Krishnalaya Library K A P Complex, Railway Station Road, Aluva, Kochi-683 101 Road, Aluva, Kochi PAN : ALVPK9461H APPLICANT RESPONDENT Assessee by : Shri Anil Kumar P J, Adv Respondent by : Smt. Leena Lal. Snr AR Date of hearing : 29/10/2025 Date of pronouncement : 24/11/2025 O R D E R Per: Anikesh Banerjee (JM): The instant appeal of the assessee filed against t…

SMT. INDUBALA JAYANT JAIN ,MUMBAI vs. I.T.O WARD, 17(2)(1), MUMBAI

In the result, the appeal of the assessee bearing ITA No

ITA 4953/MUM/2024[2010-11]Status: DisposedITAT Mumbai24 Nov 2025AY 2010-11

Bench: Shri. Vikram Singh Yadav & Shri. Anikesh Banerjee

For Appellant: Shri G. P. Mehta, CAFor Respondent: Shri Virabhadra Mahajan, (SR.DR.)

Section 124Section 143(1)Section 143(3)Section 148Section 250Section 255(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI. VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No. 4953/MUM/2024 (Assessment Year: 2010-11) Smt. Indubala Jayant Jain vs ITO – 17(2)(1), Mumbai. C/o. G.P.Mehta & Co. CAS, Kautilya Bhawan, IInd Floor, BKC, 807, Tulsiani Chambers, Bandra- (East), Mumbai Nariman Point, Mumbai- 400 021 PAN: AADPJ7545C APPELLANT RESPONDENT Assessee by : Shri G. P. Mehta, CA Respondent by : Shri Virabhadra Mahajan, (SR.DR.) Date of hearing : 12/11/2025 Date of pronouncement : 24 /11/2025 O R D E R Per: Shri Anikesh…

THUMBPRINT ADVERTISING PVT LTD,MUMBAI vs. INCOME TAX OFFICER WARD, 13(3)(1), MUMBAI

In the result, grounds of

ITA 5507/MUM/2024[2016-17]Status: DisposedITAT Mumbai26 Aug 2025AY 2016-17

Bench: Shri Pawan Singh& Smt.Renu Jauhri(Physical Hearing)

Section 143(2)Section 143(3)Section 147Section 148Section 254(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SMT.RENU JAUHRI, ACCOUNTANT MEMBER (Physical hearing) Thumbprint Advertising Pvt. Ltd. ITO, Ward - 13(3)(1), Mumbai 401-402, Acme Industrial Park, Krishna Vs AayakarBhavan, M.K. Road, Metal Compound, I.B. Patel Road, Mumbai – 400020. Mumbai – 400063. [PAN: AAACT1811H] Appellant / Assessee Respondent / Revenue Assessee by Shri Vipul Joshi, Advocate a/w Shri Prashant Ghumare, Advocate Revenue by Shri RiteshMisra, CIT-DR Date of Institution 22.10.2024 Date of hearing 26.08.2025 Date of pronouncement 26.08.2025 Orde…

SHRI NIRVAIR SINGH,AMRITSAR vs. INCOME TAX OFFICER WARD-4(3), AMRITSAR

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

ITA 655/ASR/2024[2012-13]Status: DisposedITAT Amritsar31 Jul 2025AY 2012-13

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Nipun Khanna, C. A

Section 143(3)Section 147Section 250Section 250o

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. No. 655/Asr/2024 Assessment Year: 2012-13 Sh. Nirvair Singh Vs. Income Tax Officer, H. No. 14, Daburji G. T. Road, Ward4(3),Amritsar Vill. Bhagatupura, Amritsar [PAN: CVBPS0398R] (Respondent) (Appellant) Appellant by : Sh. Nipun Khanna, C. A. : Respondent by Sh. Charan Dass, Sr. D. R. Date of Hearing : 07.07.2025 Date of Pronouncement : 31.07.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order…

KAVITA SATISH SETHI,POWAI MUMBAI vs. INCOME TAX OFFICER WARD 41 1 2 MUMBAI , MUMBAI

In the result, appeal filed by the Assessee is allowed

ITA 2165/MUM/2025[2017-18]Status: DisposedITAT Mumbai29 Jul 2025AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarassessment Year: 2017-18

For Appellant: Shri Jitendra Singh, Ld. A.RFor Respondent: Shri Hemanshu Joshi, Ld. Sr. D.R

Section 147Section 148Section 151Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Assessment Year: 2017-18 Ms. Kavita Satish Sethi, National Faceless Appeal 1004 Glain Classic, Centre (NFAC), Click Avenue, Hiranandani North Block, Vs. Powai, New Delhi - 110001 Mumbai Maharashtra – 400 076 PAN: ADFPS2219D (Appellant) (Respondent) Present for: Assessee by : Shri Jitendra Singh, Ld. A.R. Revenue by : Shri Hemanshu Joshi, Ld. Sr. D.R. Date of Hearing : 23.07.2025 Date of Pronouncement : 29.07.2025 O R D E R Per : Narender Kumar Chou…