Ramco Cements Ltd. v. DCIT

373 ITR 146High Court2015#4267 most cited

What is Ramco Cements Ltd. v. DCIT authority for?

An assessee can make a claim of deduction for the first time before the appellate authorities.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

Ramco Cements Ltd · 373 ITR 146 · deduction claim · appellate authorities · new ground of appeal · income tax act

Sections most often in play

Section 115BACSection 139Section 143(1)Section 254Section 80CSection 80IB(10)Section 80TTB

Issues it is cited on

section 2(7)section 120(4)(b)section 120(1)section 2(7a)section 163section 115jasection 120section 156section 16interest under section 234bsection 127book profits

Judgments citing Ramco Cements Ltd. v. DCIT

DR.RANGASAMY SUDHA,ERODE vs. ITO, WARD 1(1), ERODE, ERODE

In the result the appeal of the assessee is partly allowed

ITA 1007/CHNY/2025[2023-24]Status: DisposedITAT Chennai05 Aug 2025AY 2023-24

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.:1007/Chny/2025 धनिाारण वर्ा / Assessment Year: 2023-24 The Income-Tax Officer, Dr. Rangasamy Sudha, 448, Maragathavalli Hospital, Vs. Ward 1(1), Erode. E.V.N. Road, Erode – 638 009. [Pan:Ajcps-0749-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. Manickasundaram, Advocate प्रत्यथी की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit. सुनवाई की तारीख/Date Of Hearing : 03.07.2025 घोर्णा की तारीख/Date Of Pronouncement : 05.08.2025 आदेश /O R D E R Per S. R. Raghunatha, Am :

For Appellant: Shri. Manickasundaram, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 115BSection 139Section 143(1)Section 80CSection 80T

…red by the Hon'ble Supreme Court in the case of Goetze (India) Ltd v CIT [2006] 284 ITR 323 (SC), Hon’ble Madras High Court in CIT v Abhinitha Foundation (P.) Ltd. [2017] 396 ITR 251 (Mad.) and Ramco :-3-: ITA. Nos:1007/Chny/2025 Cements Ltd. v DCIT [2015] 373 ITR 146 (Mad.), Hon’ble Bombay High Court in CIT v Pruthvi Brokers & Shareholders Private Ltd [2012] 349 ITR 336 (Bom.), Hon’ble Delhi High Court in CIT v Jai Parabolic Springs Ltd (2008) 306 ITR 42 (Del.), and the Mumbai Bench of the Tribunal in Chicago Pneumatic India Ltd v DCIT [2007] 15 SOT 252 (Mumbai) to arrive at the above conclusion. In all these…

NUCLEAR POWER CORPORATION OF INDIA LTD,MUMBAI vs. ADDL CIT RG 3(2), MUMBAI

ITA 3553/MUM/2011[2006-07]Status: DisposedITAT Mumbai29 Nov 2023AY 2006-07

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…ted Vs. CIT 229 ITR 383 (SC) • Ahmedabad Electricity Co. Limited 199 ITR • Ahmedabad Electricity Co. Limited 199 ITR 351 (Bom) (FB) • Pruthvi Brokers & Shareholders Pvt Ltd (349 • Pruthvi Brokers & Shareholders Pvt Ltd (349 ITR 336) (Bom) • Ramco Cements Ltd (373 ITR 146) (Mad) • Ramco Cements Ltd (373 ITR 146) (Mad) • Mahindra & Mahindra Ltd (30 SOT3 • Mahindra & Mahindra Ltd (30 SOT374) (Mum SB) In view of the above, we request Your Honours to Honours to kindly admit our additional ground of appeal and kindly admit our additional ground of appeal and oblige by adjudicating the same on merits. M/s Nuclear Power…

NUCLEAR POWER CORPORATION OF INDIA LTD,MUMBAI vs. ADDL CIT RG 3(2), MUMBAI

ITA 2452/MUM/2011[2005-06]Status: DisposedITAT Mumbai29 Nov 2023AY 2005-06

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…ted Vs. CIT 229 ITR 383 (SC) • Ahmedabad Electricity Co. Limited 199 ITR • Ahmedabad Electricity Co. Limited 199 ITR 351 (Bom) (FB) • Pruthvi Brokers & Shareholders Pvt Ltd (349 • Pruthvi Brokers & Shareholders Pvt Ltd (349 ITR 336) (Bom) • Ramco Cements Ltd (373 ITR 146) (Mad) • Ramco Cements Ltd (373 ITR 146) (Mad) • Mahindra & Mahindra Ltd (30 SOT3 • Mahindra & Mahindra Ltd (30 SOT374) (Mum SB) In view of the above, we request Your Honours to Honours to kindly admit our additional ground of appeal and kindly admit our additional ground of appeal and oblige by adjudicating the same on merits. M/s Nuclear Power…

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

ITA 3867/MUM/2008[2001-2002]Status: DisposedITAT Mumbai29 Nov 2023AY 2001-2002

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…ted Vs. CIT 229 ITR 383 (SC) • Ahmedabad Electricity Co. Limited 199 ITR • Ahmedabad Electricity Co. Limited 199 ITR 351 (Bom) (FB) • Pruthvi Brokers & Shareholders Pvt Ltd (349 • Pruthvi Brokers & Shareholders Pvt Ltd (349 ITR 336) (Bom) • Ramco Cements Ltd (373 ITR 146) (Mad) • Ramco Cements Ltd (373 ITR 146) (Mad) • Mahindra & Mahindra Ltd (30 SOT3 • Mahindra & Mahindra Ltd (30 SOT374) (Mum SB) In view of the above, we request Your Honours to Honours to kindly admit our additional ground of appeal and kindly admit our additional ground of appeal and oblige by adjudicating the same on merits. M/s Nuclear Power…

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

ITA 4745/MUM/2007[2004-2005]Status: DisposedITAT Mumbai29 Nov 2023AY 2004-2005

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…ted Vs. CIT 229 ITR 383 (SC) • Ahmedabad Electricity Co. Limited 199 ITR • Ahmedabad Electricity Co. Limited 199 ITR 351 (Bom) (FB) • Pruthvi Brokers & Shareholders Pvt Ltd (349 • Pruthvi Brokers & Shareholders Pvt Ltd (349 ITR 336) (Bom) • Ramco Cements Ltd (373 ITR 146) (Mad) • Ramco Cements Ltd (373 ITR 146) (Mad) • Mahindra & Mahindra Ltd (30 SOT3 • Mahindra & Mahindra Ltd (30 SOT374) (Mum SB) In view of the above, we request Your Honours to Honours to kindly admit our additional ground of appeal and kindly admit our additional ground of appeal and oblige by adjudicating the same on merits. M/s Nuclear Power…

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

ITA 4744/MUM/2007[2003-2004]Status: DisposedITAT Mumbai29 Nov 2023AY 2003-2004

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…ted Vs. CIT 229 ITR 383 (SC) • Ahmedabad Electricity Co. Limited 199 ITR • Ahmedabad Electricity Co. Limited 199 ITR 351 (Bom) (FB) • Pruthvi Brokers & Shareholders Pvt Ltd (349 • Pruthvi Brokers & Shareholders Pvt Ltd (349 ITR 336) (Bom) • Ramco Cements Ltd (373 ITR 146) (Mad) • Ramco Cements Ltd (373 ITR 146) (Mad) • Mahindra & Mahindra Ltd (30 SOT3 • Mahindra & Mahindra Ltd (30 SOT374) (Mum SB) In view of the above, we request Your Honours to Honours to kindly admit our additional ground of appeal and kindly admit our additional ground of appeal and oblige by adjudicating the same on merits. M/s Nuclear Power…

NUCLEAR POWER CORPORATION OF INDIA LTD,,MUMBAI vs. ADDL. C.I.T,RANGE 3(2), MUMBAI

ITA 4743/MUM/2007[2002-2003]Status: DisposedITAT Mumbai29 Nov 2023AY 2002-2003

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…ted Vs. CIT 229 ITR 383 (SC) • Ahmedabad Electricity Co. Limited 199 ITR • Ahmedabad Electricity Co. Limited 199 ITR 351 (Bom) (FB) • Pruthvi Brokers & Shareholders Pvt Ltd (349 • Pruthvi Brokers & Shareholders Pvt Ltd (349 ITR 336) (Bom) • Ramco Cements Ltd (373 ITR 146) (Mad) • Ramco Cements Ltd (373 ITR 146) (Mad) • Mahindra & Mahindra Ltd (30 SOT3 • Mahindra & Mahindra Ltd (30 SOT374) (Mum SB) In view of the above, we request Your Honours to Honours to kindly admit our additional ground of appeal and kindly admit our additional ground of appeal and oblige by adjudicating the same on merits. M/s Nuclear Power…

THE DY CIT 3(2), MUMBAI vs. M/S. NUCLEAR POWER CORPORATION OF INDIA LTD, MUMBAI

ITA 4603/MUM/2007[2004-2005]Status: DisposedITAT Mumbai29 Nov 2023AY 2004-2005

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…ted Vs. CIT 229 ITR 383 (SC) • Ahmedabad Electricity Co. Limited 199 ITR • Ahmedabad Electricity Co. Limited 199 ITR 351 (Bom) (FB) • Pruthvi Brokers & Shareholders Pvt Ltd (349 • Pruthvi Brokers & Shareholders Pvt Ltd (349 ITR 336) (Bom) • Ramco Cements Ltd (373 ITR 146) (Mad) • Ramco Cements Ltd (373 ITR 146) (Mad) • Mahindra & Mahindra Ltd (30 SOT3 • Mahindra & Mahindra Ltd (30 SOT374) (Mum SB) In view of the above, we request Your Honours to Honours to kindly admit our additional ground of appeal and kindly admit our additional ground of appeal and oblige by adjudicating the same on merits. M/s Nuclear Power…

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ACIT RANGE 3(2), MUMBAI

ITA 4413/MUM/2004[2000-01]Status: DisposedITAT Mumbai29 Nov 2023AY 2000-01

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…ted Vs. CIT 229 ITR 383 (SC) • Ahmedabad Electricity Co. Limited 199 ITR • Ahmedabad Electricity Co. Limited 199 ITR 351 (Bom) (FB) • Pruthvi Brokers & Shareholders Pvt Ltd (349 • Pruthvi Brokers & Shareholders Pvt Ltd (349 ITR 336) (Bom) • Ramco Cements Ltd (373 ITR 146) (Mad) • Ramco Cements Ltd (373 ITR 146) (Mad) • Mahindra & Mahindra Ltd (30 SOT3 • Mahindra & Mahindra Ltd (30 SOT374) (Mum SB) In view of the above, we request Your Honours to Honours to kindly admit our additional ground of appeal and kindly admit our additional ground of appeal and oblige by adjudicating the same on merits. M/s Nuclear Power…

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ADDL.COMMR.OF INCOME TAX, SPL. RG.32, MUMBAI

ITA 202/MUM/2004[98-99]Status: DisposedITAT Mumbai29 Nov 2023

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…ted Vs. CIT 229 ITR 383 (SC) • Ahmedabad Electricity Co. Limited 199 ITR • Ahmedabad Electricity Co. Limited 199 ITR 351 (Bom) (FB) • Pruthvi Brokers & Shareholders Pvt Ltd (349 • Pruthvi Brokers & Shareholders Pvt Ltd (349 ITR 336) (Bom) • Ramco Cements Ltd (373 ITR 146) (Mad) • Ramco Cements Ltd (373 ITR 146) (Mad) • Mahindra & Mahindra Ltd (30 SOT3 • Mahindra & Mahindra Ltd (30 SOT374) (Mum SB) In view of the above, we request Your Honours to Honours to kindly admit our additional ground of appeal and kindly admit our additional ground of appeal and oblige by adjudicating the same on merits. M/s Nuclear Power…

NUCLEAR POWER CORPORATION OF INDIA LTD.,MUMBAI vs. ACIT(OSD) RANGE 3(2), MUMBAI

ITA 114/MUM/2004[1999-2000]Status: DisposedITAT Mumbai29 Nov 2023AY 1999-2000

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 1998-99 & Assessment Year: 1999-2000 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 & Assessment Year: 2003-04 & Assessment Year: 2004-05 & Assessment Year: 2005-06 Nuclear Power Corporation Of Acit, Range-3(2), India Ltd., Aayakar Bhavan, M.K. Road, Vikram Sarabhai Bhavan, Vs. Mumbai-400021. Central Avenue, Anushakti Nagar, Mumbai-400094. Pan No. Aaacn 3154 F Appellant Respondent

…ted Vs. CIT 229 ITR 383 (SC) • Ahmedabad Electricity Co. Limited 199 ITR • Ahmedabad Electricity Co. Limited 199 ITR 351 (Bom) (FB) • Pruthvi Brokers & Shareholders Pvt Ltd (349 • Pruthvi Brokers & Shareholders Pvt Ltd (349 ITR 336) (Bom) • Ramco Cements Ltd (373 ITR 146) (Mad) • Ramco Cements Ltd (373 ITR 146) (Mad) • Mahindra & Mahindra Ltd (30 SOT3 • Mahindra & Mahindra Ltd (30 SOT374) (Mum SB) In view of the above, we request Your Honours to Honours to kindly admit our additional ground of appeal and kindly admit our additional ground of appeal and oblige by adjudicating the same on merits. M/s Nuclear Power…

DEPUTY COMMISSIONER OF INCOME TAX 12(2)(2), MUMBAI vs. GROUP M MEDIA (INDIA) PRIVATE LIMITED, MUMBAI

In the result the appeal filed by the revenue and cross objection filed by the assessee are stand dismissed

ITA 3087/MUM/2019[2011-12]Status: DisposedITAT Mumbai31 Oct 2023AY 2011-12

Bench: Aby T Varkey & Shri Amarjit Singhco No. 137/Mum/2021 (A.Y. 2011-12) Group M Media (India) Vs. Dcit-12(2)(2) Pvt. Ltd. Room No. 145, 1 St Floor, 8Th Floor, Commerz Aayakar Bhavan, International Business M.K. Road, Park, Oberoi Garden Mumbai-400020 City, Off Western Express Highway, Goregaon (E), Mumbai-400063 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaccm7365H Appellant .. Respondent Dcit-12(2)(2) Vs. Group M Media (India) Room No. 145, 1 St Floor, Pvt. Ltd. Aayakar Bhavan, 8Th Floor, Commerz M.K. Road, International Business Mumbai-400020 Park, Oberoi Garden City, Off Western Express Highway, Goregaon (E), Mumbai-400063 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaccm7365H Appellant .. Respondent Appellant By : Shri. Nikhil Tiwari Respondent By : Shri. Ganesh Rakh Date Of Hearing 27.10.2023 Date Of Pronouncement 31.10 .2023

For Appellant: Shri. Nikhil TiwariFor Respondent: Shri. Ganesh Rakh
Section 143(2)Section 143(3)Section 36(1)(iii)

…Ltd. 187 ITR 688 (SC); and P a g e | 14 ITA No. 2760, 3087/Mum/2019 & CO 137/Mum/2021 M/s Group Media M (India) Pvt. Ltd.  Ahmedabad Electricity Co. Ltd. 199 ITR 351 (Bom-FB).  Pruthvi Brokers & Shareholders Pvt Ltd (349 ITR 336) (Bom)  Ramco Cements Ltd (373 ITR 146) (Mad)  Mahindra & Mahindra Ltd (30 SOT 374) (Mum SB) 18. Since, additional Ground of appeal filed by the assessee is based on the fact and material available on record, therefore, the additional ground filed on legal issues are admitted after following the decision of National Thermal Company Ltd. V/s CIT 229 ITR 383 [SC] and their judicial pro…

CAPTAIN STEEL INDIA LIMITED,KOLKATA vs. CPC, BANGALORE

In the result, appeal of the assessee is allowed

ITA 231/KOL/2022[2019-20]Status: DisposedITAT Kolkata01 Feb 2023AY 2019-20

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2019-20

For Appellant: Shri Sanjoy Kejriwal & Shri SiddharthFor Respondent: Shri G. Hukugha Sema, CIT
Section 143(1)Section 80J

…rfargravures Pvt. Ltd. (1978) 111 ITR 1 (SC); 3 Captain Steel India Ltd., AY 2019-20 (iii) National Thermal Power Company Ltd. Vs. CIT (1998) 229 ITR 383 (SC); (i) Union Coal Company Ltd. Vs. CIT (1968) 70 ITR 45 (Cal); (v) Ramco Cements Ltd. Vs. DCIT (2015) 373 ITR 146. 3.1. Assessee relied on decision of Hon’ble Supreme Court in the case of Goetz (India) Ltd. Vs. CIT (2006) 284 ITR 323 (SC) and submitted that Hon’ble Supreme Court held that AO cannot entertain any new claim other than by way of revised return of income but the appellate authorities can admit such claim and grant relief to the assessee. It was…

INDIAN SULPHACID INDUSTRIES LIMITED,NEW DELHI vs. DCIT,CIRCLE, KURUKSHETRA

ITA 296/CHANDI/2020[2016-17]Status: HeardITAT Chandigarh15 Dec 2022AY 2016-17

Bench: Smt. Diva Singh & Shri Vikram Singh Yadav

For Appellant: Sh.Pariskhit Aggarwal, CA and Sh. Sunny Jain, CAFor Respondent: Sh. Vivek Nangia, CIT DR

…l angles / tangents on that issue and in support, reliance was placed on following decisions: • CIT Vs. Steel Cast Corporation [1977] 107 ITR 683(Guj.) • State of Tamil Nadue Vs. Arulmurugan & Co. [2982] 51 STC 381 (Mad.) • Armco Cements Ltd Vs. DCIT [2015] 373 ITR 146 (Mad.) 10. In light of aforesaid submissions and legal propositions so laid down by the Courts, it was submitted that the additional ground raised by the assessee may please be admitted. 11. Per contra, the Ld. CIT/DR vehemently contested raising of additional ground of appeal by the assessee and submitted as under:- i) The assessee has soug…

ITO, NCW - I (4),, CHENNAI vs. M/S. NITHYASUDHA COMBINES,, CHENNAI

In the result, both the appeals filed by the Revenue as well as Cross Objections filed by the assessee are dismissed

ITA 577/CHNY/2020[2015-16]Status: DisposedITAT Chennai06 May 2022AY 2015-16

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.576 & 577/Chny/2020 िनधा"रण वष"/Assessment Year: 2015-16 & C.O. Nos. 06 & 07/Chny/2021 [In I.T.A. No. 576 & 577/Chny/2020] The Income Tax Officer, Vs. M/S. Nithyasudha Combines, Non Corporate Ward 1(4), No. 8/20, Second Cross Street, Chennai – 600 034. Nandanam Extension, Nandanam, Chennai 600 085. [Pan: Aakfn6811A] (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) Department By : Shri Ar V Sreenivasan, Addl. Cit Assessee By : Shri R. Venkata Raman, C.A. सुनवाई की तारीख/ Date Of Hearing : 25.04.2022 घोषणा की तारीख /Date Of Pronouncement : 06.05.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Revenue Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 2, Chennai, Both Dated 16.12.2019 Relevant To The Assessment Year 2015-16 Passed Against Deletion Of Quantum Addition Made Under Section 68 Of The Income Tax Act, 1961 [“Act” In Short] As Well As Deletion Of Penalty Levied Under Section 271(1)(C) Of The Act. The First

For Appellant: Shri R. Venkata Raman, C.AFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 143(1)Section 143(3)Section 271(1)(c)Section 68

…ng the decisions of the Hon’ble Supreme Court in the case of Goetze (India) Ltd. v. CIT (supra), National Thermal Power Co. Ltd. v. CIT [1998] 229 ITR 383 (SC), decision of the Hon’ble Jurisdictional High Court in the case of Ramco Cements Ltd. v. DCIT [2015] 373 ITR 146 (Mad), in the case of CIT v. Abhinitha Foundation Pvt. Ltd. [2017] 396 ITR 251 (Mad), the Hon’ble Jurisdictional High Court has not only made it clear that the power of the appellate authorities to consider claims made based on the materials already available on record is co-terminus with the power of the Assessing Officer and the failure to adve…

ITO, NCW - I (4),, CHENNAI vs. M/S. NITHYASUDHA COMBINES,, CHENNAI

In the result, both the appeals filed by the Revenue as well as Cross Objections filed by the assessee are dismissed

ITA 576/CHNY/2020[2015-16]Status: DisposedITAT Chennai06 May 2022AY 2015-16

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.576 & 577/Chny/2020 िनधा"रण वष"/Assessment Year: 2015-16 & C.O. Nos. 06 & 07/Chny/2021 [In I.T.A. No. 576 & 577/Chny/2020] The Income Tax Officer, Vs. M/S. Nithyasudha Combines, Non Corporate Ward 1(4), No. 8/20, Second Cross Street, Chennai – 600 034. Nandanam Extension, Nandanam, Chennai 600 085. [Pan: Aakfn6811A] (अपीलाथ" /Appellant) (""थ"/Respondent/Cross Objector) Department By : Shri Ar V Sreenivasan, Addl. Cit Assessee By : Shri R. Venkata Raman, C.A. सुनवाई की तारीख/ Date Of Hearing : 25.04.2022 घोषणा की तारीख /Date Of Pronouncement : 06.05.2022 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Revenue Are Directed Against Different Orders Of The Ld. Commissioner Of Income Tax (Appeals) 2, Chennai, Both Dated 16.12.2019 Relevant To The Assessment Year 2015-16 Passed Against Deletion Of Quantum Addition Made Under Section 68 Of The Income Tax Act, 1961 [“Act” In Short] As Well As Deletion Of Penalty Levied Under Section 271(1)(C) Of The Act. The First

For Appellant: Shri R. Venkata Raman, C.AFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 143(1)Section 143(3)Section 271(1)(c)Section 68

…ng the decisions of the Hon’ble Supreme Court in the case of Goetze (India) Ltd. v. CIT (supra), National Thermal Power Co. Ltd. v. CIT [1998] 229 ITR 383 (SC), decision of the Hon’ble Jurisdictional High Court in the case of Ramco Cements Ltd. v. DCIT [2015] 373 ITR 146 (Mad), in the case of CIT v. Abhinitha Foundation Pvt. Ltd. [2017] 396 ITR 251 (Mad), the Hon’ble Jurisdictional High Court has not only made it clear that the power of the appellate authorities to consider claims made based on the materials already available on record is co-terminus with the power of the Assessing Officer and the failure to adve…

XEROX INDIA LTD.,GURGAON vs. ACIT, NEW DELHI

In the result, the appeal filed by the assessees is partly allowed

ITA 3618/DEL/2017[2003-04]Status: DisposedITAT Delhi28 Jul 2021AY 2003-04
For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Shashi Bhusan Shukla, CIT, DR
Section 139(5)Section 143(3)Section 234BSection 250(6)Section 271(1)(c)Section 43BSection 92C

…eld that the IT Department is not expected to raise revenue from an ignorant assessee and the AO is obliged to extend relief to such an assessee. Referring to the decision of the Hon’ble Madras High Court in the case of Ramco Cements Ltd. vs. DCIT reported in 373 ITR 146, he submitted that the Hon’ble High Court in the said decision has held that additional grounds claiming market development/advertisement expenses raised by the assessee before 9 appellate fora being bona fide required to be considered on merit. Referring to the decision of the Hon’ble Delhi High Court in the case of CIT vs. Jai Parabolic Springs…

ACIT, CHENNAI vs. WESCARE (INDIA) LIMITED, CHENNAI

In the result, appeal filed by the revenue is dismissed

ITA 509/CHNY/2017[2009-10]Status: DisposedITAT Chennai12 Apr 2021AY 2009-10

Bench: Shri V.Durga Rao & Shri G.Manjunatha

For Appellant: Mr. I.Dinesh, AdvocateFor Respondent: 23.03.2021
Section 143(3)Section 28Section 43B

…ion: The appellant has made a fresh claim through an additional ground as mentioned above. In view of the decision of apex court in the case of Goetze India Ltd.( 2006) 284 ITR 323 (SC) and of Hon’ble High Court of Madras in the case of Ramco Cements (2015) 373 ITR 146 (Mad), wherein it is held that the Appellate Authority can entertain a fresh claim, which was not made in the original return of income, the appellant’s additional ground is taken up for adjudication. 10.2.1 The appellant has claimed that the sale of CERs (carbon credit) is a capital receipt and is not liable for taxation by relying on the decis…

ACIT 2(1), MUMBAI vs. TATA MOTORS LTD, MUMBAI

In the result, both appeals of the assessee as well as Revenue are allowed for the statistical purposes in the light of directions contained hereinabove

ITA 4824/MUM/2011[2003-04]Status: DisposedITAT Mumbai03 May 2019AY 2003-04

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh, Jm M/S Tata Motors Vs. Acit, Cir-2(1), Mumbai-20 Limited(Formerly Known As Tata Engineering & Locomotive Company Ltd), Bombay House, 24, Homi Mody Street, Hutatma Chowk, Mumbai-400001 Pan/Gir No.Aaact 2727 Q (Appellant) .. (Respondent) & Acit, 2(1), Mumbai-20 Vs. M/S Tata Motors Limited(Formerly Known As Tata Engineering & Locomotive Company Ltd), Bombay House, 24, Homi Mody Street, Hutatma Chowk, Mumbai- 400001 Pan/Gir No.Aaact 2727 Q (Appellant) .. (Respondent) Assessee By Shri J.D.Mistri & Nikhil Tiwari, Ar Revenue By Shri R.Manjunatha Swamy, Citdr Date Of Hearing 01/05/2019 Date Of Pronouncement 03/05/2019

For Appellant: i) Adjustment to book profit computation u/s.115JB In respect of provision for d
Section 115JSection 143Section 143(3)Section 147Section 234Section 234B

…Motors Limited. • National Thermal Power Co. Ltd. (229 ITR 383) (SC) • Jute Corporation Of I ndia Ltd. (187 ITR 688) (SC) • Ahmedabad Electricity Co. Ltd. (1991TR 351) (Bom FB) • Pruthvi Brokers & Shareholders Pvt Ltd (349 ITR 336) (Bom) • Ramco Cements Ltd (373 ITR 146) (Mad) • Mahindra & Mahindra Ltd (30 SOT 374) (Mum SB) In view of the above, we request your Honour's to kindly consider our Additional Alternate Legal Ground of Appeal and decide on merits after providing Assessee a personal hearing in the matter.” Further, the assessee vide letter dated 25.04.2019, has filed supplementary legal grounds of appea…

TATA MOTERS LIMITED (FORMERLY KNOWN AS TATA ENGINEERING & LOCOMOTIVE COMPANY LTD.),MUMBAI vs. A CIT, CIR..-2(1), MUMBAI

In the result, both appeals of the assessee as well as Revenue are allowed for the statistical purposes in the light of directions contained hereinabove

ITA 3334/MUM/2011[2003-04]Status: DisposedITAT Mumbai03 May 2019AY 2003-04

Bench: Shri M.Balaganesh, Am & Shri Amarjit Singh, Jm M/S Tata Motors Vs. Acit, Cir-2(1), Mumbai-20 Limited(Formerly Known As Tata Engineering & Locomotive Company Ltd), Bombay House, 24, Homi Mody Street, Hutatma Chowk, Mumbai-400001 Pan/Gir No.Aaact 2727 Q (Appellant) .. (Respondent) & Acit, 2(1), Mumbai-20 Vs. M/S Tata Motors Limited(Formerly Known As Tata Engineering & Locomotive Company Ltd), Bombay House, 24, Homi Mody Street, Hutatma Chowk, Mumbai- 400001 Pan/Gir No.Aaact 2727 Q (Appellant) .. (Respondent) Assessee By Shri J.D.Mistri & Nikhil Tiwari, Ar Revenue By Shri R.Manjunatha Swamy, Citdr Date Of Hearing 01/05/2019 Date Of Pronouncement 03/05/2019

For Appellant: i) Adjustment to book profit computation u/s.115JB In respect of provision for d
Section 115JSection 143Section 143(3)Section 147Section 234Section 234B

…Motors Limited. • National Thermal Power Co. Ltd. (229 ITR 383) (SC) • Jute Corporation Of I ndia Ltd. (187 ITR 688) (SC) • Ahmedabad Electricity Co. Ltd. (1991TR 351) (Bom FB) • Pruthvi Brokers & Shareholders Pvt Ltd (349 ITR 336) (Bom) • Ramco Cements Ltd (373 ITR 146) (Mad) • Mahindra & Mahindra Ltd (30 SOT 374) (Mum SB) In view of the above, we request your Honour's to kindly consider our Additional Alternate Legal Ground of Appeal and decide on merits after providing Assessee a personal hearing in the matter.” Further, the assessee vide letter dated 25.04.2019, has filed supplementary legal grounds of appea…

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