PulipatiSubbarao& Co. v. AAC

35 ITR 673High Court1959#15675 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 12AASection 153(3)Section 17ASection 2(15)Section 263Section 80G

Issues it is cited on

section 254assistant commissionersection 25transfercompanyindiadocument

Judgments citing PulipatiSubbarao& Co. v. AAC

Arya Samaj Mandir, Bhilwara vs. CIT(E), Jaipur

ITA 1021/JPR/2024[2019-20]Status: DisposedITAT Jaipur22 Apr 2025AY 2019-20

Bench: The Date Of Hearing.”

For Appellant: Shri Devang Gargieya, Advocate &For Respondent: Smt. Runi Pal, CIT-DR
Section 12ASection 80G

…mpugned addition was to be deleted on technical grounds - Held, yes [Paras 9- 14] [In favour of assessee]” 3.2.2 Reference is also placed on the decision of the Andhra Pradesh High Court in Pulipati Subbarao and Co. v. Appellate Assistant Commissioner [1959] 35 ITR 673(DC 43-44),wherein it was held that “Pursuant to the order passed by the Appellate Assistant Commissioner it is open to the Income-tax Officer to consider the one and the only question referred to him, viz., whether the firm's application for registration should be allowed. There is no other question before the Income-tax Officer and he would certa…

Arya Samaj Mandir, Bhilwara vs. CIT(E), Jaipur

In the result, the appeals of the assessee in ITA No

ITA 1015/JPR/2024[2019-20]Status: DisposedITAT Jaipur22 Apr 2025AY 2019-20

Bench: The Date Of Hearing."

For Appellant: Shri Devang Gargieya, Advocate &For Respondent: Smt. Runi Pal, CIT-DR
Section 12ASection 80G

…impugned addition was to be deleted on technical grounds - Held, yes [Paras 9- 14] [In favour of assessee]" 3.2.2 Reference is also placed on the decision of the Andhra Pradesh High Court in Pulipati Subbarao and Co. v. Appellate Assistant Commissioner [1959] 35 ITR 673(DC 43-44),wherein it was held that “Pursuant to the order passed by the Appellate Assistant Commissioner it is open to the Income-tax Officer to consider the one and the only question referred to him, viz., whether the firm's application for registration should be allowed. There is no other question before the Income-tax Officer and he would certa…

M/S. Ibm India Private Limited, Bangalore vs. Joint Commissioner of Income Tax, Special Range-4, Bangalore

In the result, appeal filed by the assessee stands partly allowed

ITA 2588/BANG/2019[2006-07]Status: DisposedITAT Bangalore30 Dec 2022AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Percy Pardiwala, Sr

…n the decision of Hon’ble Calcutta High Court in the case of Surendra Overseas Ltd. V. Commissioner of Income-tax [1979] 120 ITR 872 (CAL), Hon'ble Court held as under: "31. With respect, we agree with the principle laid down in Pulipati Subbarao & Co. [1959] 35 ITR 673 (AP), viz., that where the order of the AAC is specific, it is not open to the ITO to conduct a fresh enquiry beyond the said directions and to proceed to make a fresh assessment without any reference to the earlier assessment. 32. Following our decision in Income-tax Reference No. 176 of 1970 (Katihar Jute Mills (P.) Ltd. v.CIT ), we hold that in…

M/S. Birla Corporation Ltd., Unit Satna Cement Works, Satna vs. ITO (It & Tp), Bhopal

In the result, Assessee’s appeals

ITA 34/IND/2020[2011-12]Status: DisposedITAT Indore28 Jan 2022AY 2011-12

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 143(3)Section 5(2)(b)

…on could be considered or to enlarge the scope of the proceedings in contradiction to the findings given by the Tribunal. We are fortified in our view by the judgment of the Hon'ble Andhra Pradesh High court in the case of PulipatiSubbarao& Co. vs. AAC (1959) 35 ITR 673 (AP), decision of the Hon'ble Calcutta High court in the case of Katihar Jute Mills (P) Ltd. vs. CIT (1979) 120 ITR 861 (Cal), decision of Allahabad High court in the case of S.P. Kochhar vs. ITO (1983) 37 CTR (All) 49 (1984) 145 ITR 255 (Ail), Sri Vindhya Vasini Prasad Gupta vs. CIT (1990) 186 ITR 253 (Art) and the decision of the Hon'ble Madhya…

M/S. Birla Corporation Ltd., Unit Satna Cement Works, Satna vs. ITO (It & Tp), Bhopal

In the result, Assessee’s appeals

ITA 33/IND/2020[2010-11]Status: HeardITAT Indore28 Jan 2022AY 2010-11

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 143(3)Section 5(2)(b)

…on could be considered or to enlarge the scope of the proceedings in contradiction to the findings given by the Tribunal. We are fortified in our view by the judgment of the Hon'ble Andhra Pradesh High court in the case of PulipatiSubbarao& Co. vs. AAC (1959) 35 ITR 673 (AP), decision of the Hon'ble Calcutta High court in the case of Katihar Jute Mills (P) Ltd. vs. CIT (1979) 120 ITR 861 (Cal), decision of Allahabad High court in the case of S.P. Kochhar vs. ITO (1983) 37 CTR (All) 49 (1984) 145 ITR 255 (Ail), Sri Vindhya Vasini Prasad Gupta vs. CIT (1990) 186 ITR 253 (Art) and the decision of the Hon'ble Madhya…

Asst. Commissioner of Income Tax, Circle-1, Kadapa vs. Zuari Cement Limited, Kadapa

In the result, Revenue’s appeal is treated as allowed for statistical purposes

ITA 2235/HYD/2018[2007-08]Status: DisposedITAT Hyderabad23 Jun 2021AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

For Appellant: Sri P. Chandra SekharFor Respondent: Sri Chythanya K.K. DR
Section 143(3)

…d back by the ITAT and the CIT (A) cannot enhance the scope of appeal & admit the new relief which is not subject matter of appeal before the ITAT. Reliance is placed on the jurisdictional Hon'ble A.P High Court in the case of Pulipathi Subbarao & Co. vs. AAC 35 ITR 673 and the Hon'ble M.P High Court decision in the case of CIT vs. Hope Textiles Ltd (1997) 225 ITR 993. 4. The CIT (A) failed to appreciate the Hon'ble Supreme Court decision in the case of Hukumchand Mills Ltd vs. CIT 63 ITR 232 that power of Tribunal is restricted to the subject matter of appeal alone – the words “thereon” restricts the jurisdictio…