Shapoorji Pallonji Mistry v. CIT

34 ITR 342High Court1958#4091 most cited

What is Shapoorji Pallonji Mistry v. CIT authority for?

An appellate authority cannot enhance income on an issue that was not the subject matter of the original assessment proceedings. The appellate authority is empowered to decide any matter arising in the assessment proceedings, even if not raised in the appeal, provided it is covered by the order appealed against.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2026.

Also referred to as

Shapoorji Pallonji Mistry v. CIT · section 251 · section 251(2) · CIT(A) powers · enhancement of income · assessment proceedings · appellate authority · doctrine of merger

Sections most often in play

Section 133ASection 143(3)Section 147Section 154Section 2(22)(e)Section 251Section 263Section 271(1)(c)

Issues it is cited on

doctrine of mergersection 80hhcsection 251(2)section 251section 32section 37(1)section 254section 154income-tax officerfirst appealsection 263section 26

Judgments citing Shapoorji Pallonji Mistry v. CIT

DCIT CENTRAL CIRCLE 8 2 MUMBAI, MUMBAI vs. SKYLINE GREATHILLS, MUMBAI

ITA 3904/MUM/2025[2012-13]Status: DisposedITAT Mumbai17 Apr 2026AY 2012-13

Bench: Shri Saktijit Dey, Vp & Shri Arun Khodpia, Am

For Appellant: Shri Naresh Jain, ARFor Respondent: I.T.A. No.3904/Mum/2025
Section 143(1)Section 143(2)Section 143(3)Section 2(22)(e)Section 251Section 271(1)(c)

…not assume valid jurisdiction to make such enhancement. The ld. AR placed his reliance on various judgments, discussed the findings of ITAT and Hon’ble Courts therein. The first case quoted by ld. AR was in the case of Shapoorji Pallonji Mistry vs. CIT (1958) 34 ITR 342 (Bom.) decided by Hon’ble Bombay High Court, which was further challenged by the revenue before the Hon’ble Supreme Court, reported in (1962) 44 ITR 891 (SC), wherein the issue of powers of FAA to make enhancement of income was discussed and the appeal of revenue dismissed, by enshrining the following principle of law. “Section 251 of the Income-…

SKYLINE GREATHILLS ,MUMBAI vs. DCIT, CENTRAL CIRCLE 8(2), MUMBAI

ITA 3466/MUM/2025[2012-13]Status: DisposedITAT Mumbai17 Apr 2026AY 2012-13

Bench: Shri Saktijit Dey, Vp & Shri Arun Khodpia, Am

For Appellant: Shri Naresh Jain, ARFor Respondent: I.T.A. No.3904/Mum/2025
Section 143(1)Section 143(2)Section 143(3)Section 2(22)(e)Section 251Section 271(1)(c)

…not assume valid jurisdiction to make such enhancement. The ld. AR placed his reliance on various judgments, discussed the findings of ITAT and Hon’ble Courts therein. The first case quoted by ld. AR was in the case of Shapoorji Pallonji Mistry vs. CIT (1958) 34 ITR 342 (Bom.) decided by Hon’ble Bombay High Court, which was further challenged by the revenue before the Hon’ble Supreme Court, reported in (1962) 44 ITR 891 (SC), wherein the issue of powers of FAA to make enhancement of income was discussed and the appeal of revenue dismissed, by enshrining the following principle of law. “Section 251 of the Income-…

M/S ANJENEYA ISPAT LTD.,SARAIKELA vs. DEPUTY COMMISSIONE OF INCOME TAX, CIRCELE-1, JAMSHEDPUR, JAMSHEDPUR

In the result, the appeal of the assessee is allowed

ITA 75/RAN/2022[2009-10]Status: DisposedITAT Ranchi06 Jan 2026AY 2009-10

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.75/Ran/2022 Assessment Year: 2009-10 M/S Anjeneya Ispat Ltd.…………….…….…............................……….……Appellant 29, Rain Basera, Sanjay Nagar Colony, Adityapur, Saraikela, Jharkhand- 831013. [Pan: Aagca1031N] Vs. Dcit, Circle-1, Jamshedpur.….....…..…..….........……........……...…..…..Respondent Appearances By: Shri Devesh Poddar, Adv., Appeared On Behalf Of The Appellant. Shri Kanhaiya Lal Kanak, Cit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 18, 2025 Date Of Pronouncing The Order : January 06, 2026 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Cit(A), Jamshedpur (Hereinafter Referred To As “Cit(A)”) Dated 25.09.2017 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”). 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2019–20 Declaring A Total Income Of ₹62,64,116. The Case Was Selected For Complete Scrutiny. During The Relevant Previous Year, A Survey Operation Under Section 133A Of The Income-Tax Act, 1961 Was Conducted At The Business Premises Of The Assessee On 16.02.2019. Subsequently, Statutory Notices Under Sections 143(2) & 142(1) Of The Act Were Issued. In Response Thereto, The Assessee Appeared From Time To Time & Furnished Various Details & Documents As Called For. The Same Were Examined & Discussed By The Assessing Officer During The Course Of Assessment Proceedings. During

Section 10(23)Section 133ASection 133A(3)Section 145ASection 14ASection 250Section 40Section 69Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH-RANCHI VIRTUAL HEARING AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Ratnesh Nandan Sahay, Accountant Member I.T.A. No.75/Ran/2022 Assessment Year: 2009-10 M/s Anjeneya Ispat Ltd.…………….…….…............................……….……Appellant 29, Rain Basera, Sanjay Nagar Colony, Adityapur, Saraikela, Jharkhand- 831013. [PAN: AAGCA1031N] vs. DCIT, Circle-1, Jamshedpur.….....…..…..….........……........……...…..…..Respondent Appearances by: Shri Devesh Poddar, Adv., appeared on behalf of the appellant. Shri Kanhaiya Lal Kanak, CIT, appeared on behalf of the Responden…

PARRY INFRASTRUCTURE CO P LTD. ,CHENNAI vs. DCIT CORPORATE CIRCLE 5(1) , CHENNAI

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

ITA 1653/CHNY/2019[2013-14]Status: DisposedITAT Chennai03 Jul 2024AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Philip George, AdvocateFor Respondent: Shri Nilay Baran Som, CIT-DR
Section 143(2)Section 143(3)Section 14A

…ncome is earned and are therefore the ‘source’ of income earning for the assessee. The ld.counsel for the assessee for this proposition relied on the decision of Hon’ble Supreme Court in the case of CIT vs. Shapoorji Pallonji Mistry vs. CIT reported in [1958] 34 ITR 342. The ld.counsel also relied on the Co-ordinate Bench decision in the case of Melongos India P Ltd., vs. ITO in ITA No.863/CHNY/2019, order dated 06.05.2022 and also Delhi Bench in the case of Ginni Gold Ltd., vs. Addl.CIT in ITA No.673/Del/2015, order dated 15.04.2021. The ld.counsel for the assessee further stated that the Hon’ble Delhi High Cour…

SUN STEEL INDUSTRIES PVT. LTD.,KOLKATA vs. ITO, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 957/KOL/2023[2012-13]Status: DisposedITAT Kolkata04 Apr 2024AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal]

Section 143(1)Section 143(2)Section 251(2)

…that the impugned enhancement made by the ld. CIT(A) is not in accordance with law as the enhancement is not arising out of assessment proceedings. The Ld. AR has relied on the various case laws more preciously that of Shapoorji Pallonji Mistry vs CIT (1958) 34 ITR 342 (Bom) (confirmed by the Apex Court in CIT vs Shapoorji Pallonji Mistry (1962) 44 ITR 891 (Hon’ble Supreme Court) wherein the Hon’ble Bombay High Court while dealing with the powers of the CIT(A) held that CIT(A) was not empower to enhance an income on an issue which was not the subject matter of the assessment. The ratio laid down in the judgment…

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 (1), PANAJI vs. M/S V. M. SALGAOCAR & BROTHERS (P) LTD., VASCO

Appeals of the Revenue are DISMISSED

ITA 211/PAN/2019[2007-08]Status: DisposedITAT Panaji03 Oct 2023AY 2007-08

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita Nos. 209 To 211/Pan/2019 निर्धारण वषा / Assessment Years : 2005-06 To 2007-08 The Asst. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Ketan Ved [‘Ld. AR’]For Respondent: Mr N. Shrikanth [‘Ld. DR’]
Section 143(3)Section 154Section 250Section 32Section 37(1)Section 80H

…quential order passed pursuant to the direction of Tribunal has essentially replaced the original assessment order in its entirety. In support of this view, the Ld. DR Mr N. Srikanth pressed into service the decision in Shapoorji Pallonji Mistry v. CIT [1958] 34 ITR 342 (Bom.) which is affirmed in CIT v. Shapoorji Pallonji Mistry [1962] 44 ITR 891 (SC) wherein it is held that, an appellate authority can deal with any matter covered by the order appealed against, irrespective of the fact whether any matter/issue is raised in appeal or not. The decision of Hon’ble Allahabad High Court in ‘J.K. Synthetics Vs Addl. C…

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 (1), PANAJI vs. M/S V. M. SALGAOCAR & BROTHERS (P) LTD., VASCO

Appeals of the Revenue are DISMISSED

ITA 210/PAN/2019[2006-07]Status: DisposedITAT Panaji03 Oct 2023AY 2006-07

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita Nos. 209 To 211/Pan/2019 निर्धारण वषा / Assessment Years : 2005-06 To 2007-08 The Asst. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Ketan Ved [‘Ld. AR’]For Respondent: Mr N. Shrikanth [‘Ld. DR’]
Section 143(3)Section 154Section 250Section 32Section 37(1)Section 80H

…quential order passed pursuant to the direction of Tribunal has essentially replaced the original assessment order in its entirety. In support of this view, the Ld. DR Mr N. Srikanth pressed into service the decision in Shapoorji Pallonji Mistry v. CIT [1958] 34 ITR 342 (Bom.) which is affirmed in CIT v. Shapoorji Pallonji Mistry [1962] 44 ITR 891 (SC) wherein it is held that, an appellate authority can deal with any matter covered by the order appealed against, irrespective of the fact whether any matter/issue is raised in appeal or not. The decision of Hon’ble Allahabad High Court in ‘J.K. Synthetics Vs Addl. C…

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 (1), PANAJI vs. M/S V. M. SALGAOCAR & BROTHERS (P) LTD., VASCO

Appeals of the Revenue are DISMISSED

ITA 209/PAN/2019[2005-06]Status: DisposedITAT Panaji03 Oct 2023AY 2005-06

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita Nos. 209 To 211/Pan/2019 निर्धारण वषा / Assessment Years : 2005-06 To 2007-08 The Asst. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Ketan Ved [‘Ld. AR’]For Respondent: Mr N. Shrikanth [‘Ld. DR’]
Section 143(3)Section 154Section 250Section 32Section 37(1)Section 80H

…quential order passed pursuant to the direction of Tribunal has essentially replaced the original assessment order in its entirety. In support of this view, the Ld. DR Mr N. Srikanth pressed into service the decision in Shapoorji Pallonji Mistry v. CIT [1958] 34 ITR 342 (Bom.) which is affirmed in CIT v. Shapoorji Pallonji Mistry [1962] 44 ITR 891 (SC) wherein it is held that, an appellate authority can deal with any matter covered by the order appealed against, irrespective of the fact whether any matter/issue is raised in appeal or not. The decision of Hon’ble Allahabad High Court in ‘J.K. Synthetics Vs Addl. C…

M/S JAIPUR TELECOM PVT. LTD.,JAIPUR vs. PR. CIT-2, JAIPUR

In the result, appeal of the assessee is allowed

ITA 274/JPR/2021[2014-15]Status: HeardITAT Jaipur14 Mar 2023AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.274/JPR/2021 fu/kZkj.ko"kZ@Assessment Years :2014-15 M/s Jaipur Telecom Pvt. Ltd. 3, Amrapali Circle, Vaishali Nagar, Jaipur. cuke Vs. Pr.CIT-2, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ 0763 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Sh. Manish Agarwal(C.A.) jktLo dh vksjls@Revenue by: Sh. Ajey Malik (CIT) lquokbZ dh rkjh[k@Date of Hearing : 15/02/2

For Appellant: Sh. Manish Agarwal(C.A.)For Respondent: Sh. Ajey Malik (CIT)
Section 143(3)Section 263

…pecifically empowers the appellate authority to decide any matter arising in the proceedings for assessment though it may not be raised in the appeal. Even if there is no such a provision in the statute, the decision in Shapoorji Pallonji Mistry v. CIT [1958] 34 ITR 342 (Bom.) affirmed in CIT v. Shapoorji Pallonji Mistry [1962] 44 ITR 891 (SC) that an appellate authority can deal with any matter covered by the order appealed against, irrespective of the fact whether that matter is raised in appeal or not. If it does not deal or revise any of the points within its jurisdiction, it should be assumed that the appell…

M/S. LUCINA LAND DEVELOPMENT LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, grounds no

ITA 962/DEL/2017[2012-13]Status: DisposedITAT Delhi26 Nov 2021AY 2012-13

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2012-13 M/S. Lucina Land Vs. Acit, Development Ltd., Circle-15(2), M-62 & 63, 1St Floor, New Delhi Connaught Place, New Delhi Pan :Aabcl2130N (Appellant) (Respondent)

Section 143(3)Section 234BSection 36Section 36(1)(iii)

…ch upon an issue which does not arise from the order of the assessment or outside the scope of the order of the assessment. The Learned Counsel relied on the decision of the Hon’ble Bombay High Court in the case of Shapoorji Pallonji Mistry Vs CIT reported in 34 ITR 342 and decision of Hon’ble Delhi High Court in the case of Gurinder Mohan Singh Nindrajog Vs CIT reported in 384 ITR 170 . 5.5 The Learned Department Representative, on the other hand, supported the action of the Ld. CIT(A) in enhancing the income. 5.6 We find that the issue-in-dispute regarding enhancement is, that according to the assessee, it is n…

TANVI FOODS (INDIA) LIMITED (PREVIOUSLY KNOWN AS TANVI FOODS(INDIA) PVT LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-2(4), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 652/HYD/2018[2015-16]Status: DisposedITAT Hyderabad12 May 2021AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S. Rama RaoFor Respondent: Shri Sunil Kumar Pandey
Section 133ASection 143(3)Section 251(1)(a)Section 80l

…wIN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘A', HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 650, 651 & 652/H/2018 Assessment Years: 2013-14, 2014-15 & 2015-16 Tanvi Foods (India) Ltd. Vs. Income-tax Officer, (previously known as Ward – 2(4), Tanvi Foods (India) Pvt. Hyderabad. Ltd., Hyderabad. PAN – AACCT 6543J (Appellants) (Respondent) Assessee by: Shri S. Rama Rao Revenue by: Shri Sunil Kumar Pandey Date of hearing: 25/03/2021 Date of pronouncement: 12/05/2021 O R D E R PER L.P. Sahu, AM: These three appeals filed by the assesse…

TANVI FOODS (INDIA) LIMITED (PREVIOUSLY KNOWN AS TANVI FOODS(INDIA) PVT LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-2(4), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 651/HYD/2018[2014-15]Status: DisposedITAT Hyderabad12 May 2021AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S. Rama RaoFor Respondent: Shri Sunil Kumar Pandey
Section 133ASection 143(3)Section 251(1)(a)Section 80l

…wIN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘A', HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 650, 651 & 652/H/2018 Assessment Years: 2013-14, 2014-15 & 2015-16 Tanvi Foods (India) Ltd. Vs. Income-tax Officer, (previously known as Ward – 2(4), Tanvi Foods (India) Pvt. Hyderabad. Ltd., Hyderabad. PAN – AACCT 6543J (Appellants) (Respondent) Assessee by: Shri S. Rama Rao Revenue by: Shri Sunil Kumar Pandey Date of hearing: 25/03/2021 Date of pronouncement: 12/05/2021 O R D E R PER L.P. Sahu, AM: These three appeals filed by the assesse…

TANVI FOODS (INDIA) LIMITED (PREVIOUSLY KNOWN AS TANVI FOODS(INDIA) PVT LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-2(4), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 650/HYD/2018[2013-14]Status: DisposedITAT Hyderabad12 May 2021AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S. Rama RaoFor Respondent: Shri Sunil Kumar Pandey
Section 133ASection 143(3)Section 251(1)(a)Section 80l

…wIN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘A', HYDERABAD BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 650, 651 & 652/H/2018 Assessment Years: 2013-14, 2014-15 & 2015-16 Tanvi Foods (India) Ltd. Vs. Income-tax Officer, (previously known as Ward – 2(4), Tanvi Foods (India) Pvt. Hyderabad. Ltd., Hyderabad. PAN – AACCT 6543J (Appellants) (Respondent) Assessee by: Shri S. Rama Rao Revenue by: Shri Sunil Kumar Pandey Date of hearing: 25/03/2021 Date of pronouncement: 12/05/2021 O R D E R PER L.P. Sahu, AM: These three appeals filed by the assesse…

C.M.GOPAL,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, HYDERABAD

In the result, appeal of the assessee is partly allowed

ITA 884/HYD/2019[2011-12]Status: DisposedITAT Hyderabad26 Apr 2021AY 2011-12

Bench: Shri Satbeer Singh Godara & Laxmi Prasad Sahuassessment Year: 2011-12 C.M. Gopal, Hyderabad. Vs. Dy. Commissioner Of Income-Tax, Pan – Abvpc 2460L Central Circle – 2, Hyderabad. (Appellant) (Respondent) Assessee By: Shri P. Murali Mohana Rao Revenue By Shri Yvst Sai Date Of Hearing: 16/02/2021 Date Of Pronouncement: 26/04/2021

For Appellant: Shri P. Murali Mohana Rao
Section 132Section 142(1)Section 143(3)Section 145Section 44A

…n argument/ground that the CIT(A) has enhanced the income of the assessee by way of bringing new source of income and in support of his arguments, he relied on the following case law: 1. Shapoorji Pallonji Mistry, 144 ITR 891(SC) 2. Shapoorji Pallonji Mistry, 34 ITR 342 (Bom.) 3. Sardari Lal & Co, 251 ITR 864 (Del.) 4. CIT Vs. B.P. Sherfuddin, 881 & 1291 of 2009 (Ker.) 5. Mylan Laboratories Ltgd., 113 Taxmann.com 6 (ITAT-Hyd.) :- 16 -: Sri CM Gopgal, Hyd. 13.1 On perusal of the order of the CIT(A) as well as the order of AO, we find that the CIT(A) has only dealt the issues which have been borne out of the orde…

THE UNITED PROVINCES SUGAR COMPANY LTD., ,KOLKATA vs. ITO, WARD - 12(2), KOLKATA

In the result, appeal of the assessee is allowed

ITA 1956/KOL/2018[2013-14]Status: DisposedITAT Kolkata01 Apr 2021AY 2013-14
Section 115JSection 143(3)Section 250

…er had "determined" the same in the course of assessment by deciding not to ame in the course of assessment by deciding not to make any addition. 23. In the case of Shapoorji Pallonji Mistry v. CIT [1958] In the case of Shapoorji Pallonji Mistry v. CIT [1958] 34 ITR 342 (Bom.) (which has been (Bom.) (which has been affirmed by the Supreme Court), the Bombay High Court clari affirmed by the Supreme Court), the Bombay High Court clarified that "source" of income fied that "source" of income would not mean source in the sense of head of income as used in the Income would not mean source in the sense of head of incom…

SARAVJIT BHATIA,FARIDABAD vs. ITO, WARD-2(3), FARIDABAD

In the result the appeal of the assessee is allowed

ITA 7155/DEL/2019[2016-17]Status: DisposedITAT Delhi16 Dec 2020AY 2016-17

Bench: Shri H.S. Sidhu & Shri Anil Chaturvedi(Through Video Conference) A.Y. : 2016-17

Section 143(3)Section 251(2)Section 32Section 68Section 72

…ITA NO.7155/DEL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC-I’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCE) A.Y. : 2016-17 SARAVJIT BHATIA, Vs. ITO, WARD 2(3), A-362, DABUA COLONY, FARIDABAD PALI ROAD, FARIDABAD (PAN: AKMPB4292K) (Appellant) (Respondent) Assessee by Sh. Rakesh Jain, Adv. Department by Sh. Prakash Dubey, Sr. DR. ORDER PER H.S. SIDHU, JM: This appeal filed by the Assessee is directed against the impugned order dated 28.06.2019 passed by the Ld. CIT(A), Faridabad in relation to assessment year 2016-17…

SRI BINOY KUMAR SINGH, ,DALTONGANJ vs. ACIT, CIRCLE-3, RANCHI

Appeal is allowed

ITA 195/RAN/2019[2015-16]Status: DisposedITAT Ranchi21 Jul 2020AY 2015-16

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2015-16

Section 143(1)Section 143(3)Section 144Section 56(2)(vii)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH “E” Court at KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2015-16 Sri Binoy Kumar Singh ACIT, Circle-3 बनाम 3rd Floor, Central C/o M/s Abhay V/s. Enterprises, Sudna, Revenue Building, Daltonganj Ranchi-834001 [PAN No.AFZPS 8151 C] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Devesh Poddar, Advocate अपीलाथ" क" ओर से/By Appellant Shri A.K. Mohanti, Addl. CIT-SR-DR ""यथ" क" ओर से/By Respondent 21-07-2020 सुनवाई क" तार"ख/Date of Hearing 21-07-2020 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R PER BEN…

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD vs. MYLAN LABORATORIES LIMITED , HYDERABAD

In the result, appeal of the assessee is partly allowed

ITA 12/HYD/2019[2014-15]Status: DisposedITAT Hyderabad13 Nov 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Respondent: Sh. YVST Sai, D.R
Section 251Section 28Section 32Section 32(1)Section 37(1)Section 43(1)Section 68

…as the power to confirm, reduce, enhance or annul the assessment in an appeal against an order of assessment. The Hon’ble Supreme Court in the case of Shapoorji Pallonji Mistry (supra) confirmed the decision of the Hon’ble Bombay High court reported in [1958] 34 ITR 342 (Bom, wherein the Hon’ble High court held as under: “So the power of the Appellate Assistant Commissioner is confined to considering the matter which has been considered by the Income-tax Officer and determined in the course of the assessment; and "matter" is used, not in the sense of a head of income, but in the sense of a specific source of inc…

MYLAN LABORATORIES LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD

In the result, appeal of the assessee is partly allowed

ITA 2335/HYD/2018[2014-15]Status: DisposedITAT Hyderabad13 Nov 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Respondent: Sh. YVST Sai, D.R
Section 251Section 28Section 32Section 32(1)Section 37(1)Section 43(1)Section 68

…as the power to confirm, reduce, enhance or annul the assessment in an appeal against an order of assessment. The Hon’ble Supreme Court in the case of Shapoorji Pallonji Mistry (supra) confirmed the decision of the Hon’ble Bombay High court reported in [1958] 34 ITR 342 (Bom, wherein the Hon’ble High court held as under: “So the power of the Appellate Assistant Commissioner is confined to considering the matter which has been considered by the Income-tax Officer and determined in the course of the assessment; and "matter" is used, not in the sense of a head of income, but in the sense of a specific source of inc…

MDLR ESTATES PVT. LTD.,NEW DELHI vs. DCIT, CENTRAL CIRCLE-14, NEW DELHI

In the result, both the appeals filed by the respective assessees are partly allowed for statistical purpose

ITA 8215/DEL/2018[2008-09]Status: DisposedITAT Delhi11 Jun 2019AY 2008-09

Bench: Sh. R. K. Panda & Sh. Kuldip Singhassessment Year: 2008-09

Section 142Section 144Section 153ASection 264

…ing decisions he submitted that the CIT (A) has no power to enhance the assessment for income from new source :- 1. CIT vs Shapoorji Pallonji Mistry 44 ITR 891 (SC) 2. CIT vs Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 (SC) 3. Shapoorji Pallonji Mistry 34 ITR 342 (Bom) 4. CIT vs Union Tyres 240 ITR 556 (Delhi) 5. CIT vs. Sardari Lai & Co. 251 ITR 864 (Delhi) 6. CIT vs Changanlal Kailas & Co. 19 Taxmann 536 (Mad) 7. CIT vs. Associated Garments Makers 197 ITR 350 (Rajasthan) 8. CIT vs. National Co. Ltd. 199 ITR 445 (Calcutta) 9. CIT vs. BP Sherafuddin 399 ITR 524 (Kerela) 22. Referring to the following deci…

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