Popular Automobiles v. CIT (187 ITR 86)

Bharath Promoters, Chennai vs. ACIT Non Corporate Circle 3, Chennai

Accordingly, Ground No. 9 raised by the Appellant is without any merit and contrary to the material on record, and is, therefore, dismissed

ITA 3129/CHNY/2018[2015-16]Status: DisposedITAT Chennai26 Aug 2022AY 2015-16

Bench: Shri G. Manjunatha & Shri Rahul Chaudharyआयकरअपीलसं./I.T.A No.:115/Chny/2018 िनधा"रणवष"/Assessment Year: 2014 - 2015 & आयकरअपीलसं./I.T.A No.:3129/Chny/2018 िनधा"रणवष"/Assessment Year: 2015 – 2016 M/S Bharat Promoters, No. 42/43, Kavignar Bharathidasan Road, Siet College Road, Chennai - 600018 …………… अपीलाथ"/Appellant Pan: Aaifb7735P Vs The Assistant Commissioner Of Income Tax, Non-Corporate Circle-3, 121/108, M.G. Road, Nungambakkam, Bsnl Building, Tower-I, No. 16, …………… ""थ"/Respondent Greams Road, Chennai - 600034 Appearances: For The Appellant/Assessee : S Sridhar, Advocate For The Respondent/Department : V. Sreedevi, Jcit : 02.06.2022 Date Of Conclusion Of Hearing Date Of Pronouncement Of Order : 26.08.2022 आदेश /O R D E R Per Rahul Chaudhary:

For Appellant: S Sridhar, AdvocateFor Respondent: V. Sreedevi, JCIT

Section 143(3)Section 251(1)

…t, whereas the CIT(A) was duty bound to exercise the jurisdiction to examine the issue to ensure that the assessment framed was just and proper. In this regard he relied upon the judgment of Hon’ble Kerala High Court in the case of Popular Automobiles Vs CIT: 187 ITR 86. 9. We have heard the rival contentions and perused the material on record. Section 251 deals with the powers of the CIT(A) and reads as follows: 251. Powers of the Commissioner (Appeals).—(1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers— I.T.A. No. 3129/Chny/2017 & 115/Chny/2018 Assessment Year : 2014 – 20…

Bharath Promotors, Chennai vs. ACIT, Non Corporate Circle-3, Chennai

Accordingly, Ground No. 9 raised by the Appellant is without any merit and contrary to the material on record, and is, therefore, dismissed

ITA 115/CHNY/2018[2014-15]Status: DisposedITAT Chennai26 Aug 2022AY 2014-15

Bench: Shri G. Manjunatha & Shri Rahul Chaudharyआयकरअपीलसं./I.T.A No.:115/Chny/2018 िनधा"रणवष"/Assessment Year: 2014 - 2015 & आयकरअपीलसं./I.T.A No.:3129/Chny/2018 िनधा"रणवष"/Assessment Year: 2015 – 2016 M/S Bharat Promoters, No. 42/43, Kavignar Bharathidasan Road, Siet College Road, Chennai - 600018 …………… अपीलाथ"/Appellant Pan: Aaifb7735P Vs The Assistant Commissioner Of Income Tax, Non-Corporate Circle-3, 121/108, M.G. Road, Nungambakkam, Bsnl Building, Tower-I, No. 16, …………… ""थ"/Respondent Greams Road, Chennai - 600034 Appearances: For The Appellant/Assessee : S Sridhar, Advocate For The Respondent/Department : V. Sreedevi, Jcit : 02.06.2022 Date Of Conclusion Of Hearing Date Of Pronouncement Of Order : 26.08.2022 आदेश /O R D E R Per Rahul Chaudhary:

For Appellant: S Sridhar, AdvocateFor Respondent: V. Sreedevi, JCIT

Section 143(3)Section 251(1)

…t, whereas the CIT(A) was duty bound to exercise the jurisdiction to examine the issue to ensure that the assessment framed was just and proper. In this regard he relied upon the judgment of Hon’ble Kerala High Court in the case of Popular Automobiles Vs CIT: 187 ITR 86. 9. We have heard the rival contentions and perused the material on record. Section 251 deals with the powers of the CIT(A) and reads as follows: 251. Powers of the Commissioner (Appeals).—(1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers— I.T.A. No. 3129/Chny/2017 & 115/Chny/2018 Assessment Year : 2014 – 20…

Pneumax Pneumatic India P.Ltd, Noida vs. DCIT, Circle-2, Noida

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

ITA 4203/DEL/2018[2013-14]Status: DisposedITAT Delhi26 Nov 2019AY 2013-14

Bench: Shri H.S. Sidhu & Shri O.P. Kantassessment Year: 2013-14

Section 143(3)Section 251(2)Section 271

…AO. The enough safeguard for exercising of such powers in the form of principle of natural justice has been provided. 6. An identical issue was considered by a Division Bench of Kerala High Court in Popular Automobiles vs. CIT (1990) 89 CTR (Ker) 248 : (1991) 187 ITR 86 (Ker) wherein it was held as under : 12 "It was contended before us that it is open to the CIT(A) to enhance the assessment suo motu. The question that was mooted was that the CIT(A) was not obliged to do so, on a motion made by the ITO in that regard. In other words, it was argued that the power vested in the CIT(A), even to enhance an assessmen…

Harbans Lal Sethi, Jaipur vs. Addl. CIT, Kota

In the result, the appeals of the assessee are partly allowed and that of the Revenue are dismissed

ITA 495/JPR/2013[2006-07]Status: DisposedITAT Jaipur30 May 2017AY 2006-07

For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Shri R.A. Verma, Addl. CIT-. DR

Section 143(3)Section 145(3)Section 234BSection 244A

…e authorities below and also relied on following case laws for enhancement of income and rejection of books of account. 1. CIT vs. Nuebheram Daluram,224 ITR 610 (SC) 2. Jute Corporation of India Ltd. vs. CIT, 187 ITR 688 (SC) 3. Popular Automobiles vs. CIT, 187 ITR 86 (Ker.) 4. CIT vs. Gotan Lime Khanij Udyog, 256 ITR 243 (Raj.) 5. CIT vs. Maharaja Shree Umed Mills Ltd. ,192 ITR 565 (Raj.) 6. Kachawala Gems vs. JCIT , 288 ITR 10 (SC) 7. Narsingdas Ramkishan Pungaliya vs. ACIT, 184 CTR 448 (Raj) 4.6 We have carefully considered the rival contentions and perused the material available on record. As regards the e…

Haresh H. Melwani, Mumbai vs. ITO WD 12(1)(1), Mumbai

In the result, the assessee’s appeals are allowed on the afore-said terms

ITA 1757/MUM/2012[2007-08]Status: DisposedITAT Mumbai29 Feb 2016AY 2007-08

For Appellant: Shri Molti B. TotlaniFor Respondent: Shri Randhir Gupta

Section 143(3)Section 45Section 48

…e not considered by A.O. On this issue reliance is also placed in the cases of : (A.Y. 2007-08)  Deoria Oxygen Co. Ltd. vs. CIT 210 CTR (All.) 509,  Smt. Ishrawati Devi vs. ITO (2008) 114 TTJ (All.) 541,  CIT vs. K. S. Dattatray (2011) 241 CTR (Kar.) 227  187 ITR 86 (Ker)  280 ITR 318 (All.)  276 ITR 411 (Guj.)  258 ITR 735 (Mad.) Since the A.O. wrongly/incorrectly allowed appellant’s claim of deduction of legal expense i.e. payment of solicitor fees, the mistake committed by A.O. is hereby rectified/corrected and the appellant’s claim of deduction of legal expenses is disallowed. By making this disallowan…

Navni9Ta H. Melwani, Mumbai vs. ITO WD 12(3)(3), Mumbai

In the result, the assessee’s appeals are allowed on the afore-said terms

ITA 1756/MUM/2012[2007-08]Status: DisposedITAT Mumbai29 Feb 2016AY 2007-08

For Appellant: Shri Molti B. TotlaniFor Respondent: Shri Randhir Gupta

Section 143(3)Section 45Section 48

…e not considered by A.O. On this issue reliance is also placed in the cases of : (A.Y. 2007-08)  Deoria Oxygen Co. Ltd. vs. CIT 210 CTR (All.) 509,  Smt. Ishrawati Devi vs. ITO (2008) 114 TTJ (All.) 541,  CIT vs. K. S. Dattatray (2011) 241 CTR (Kar.) 227  187 ITR 86 (Ker)  280 ITR 318 (All.)  276 ITR 411 (Guj.)  258 ITR 735 (Mad.) Since the A.O. wrongly/incorrectly allowed appellant’s claim of deduction of legal expense i.e. payment of solicitor fees, the mistake committed by A.O. is hereby rectified/corrected and the appellant’s claim of deduction of legal expenses is disallowed. By making this disallowan…

Commissioner of Income Tax Delhi-VI vs. Tyagi Anand & Co. Pvt Ltd

ITA/219/2013HC Delhi11 Oct 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

Section 11Section 34Section 9

…_______________________________________________________________________ OMP No.217 of 2013 & 219 of 2013 Page 1 of 26 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 26.05.2015 Date of Decision: 01.07.2015 + OMP No.217 of 2013 HARMINDER SINGH SURI ..... Petitioner Through: Mr. Gurpreet Singh Sethi, Advocate. versus AMRIK SINGH SURI ..... Respondent Through: Mr. A.K. Chhabra, Advocate. + OMP No.219 of 2013 AMRIK SINGH SURI ..... Petitioner Through: Mr. A.K. Chhabra, Advocate. versus…

Popular Automobiles v. CIT

Judgments citing Popular Automobiles v. CIT