Shilpa Associates v. ITO

263 ITR 317High Court2003#5153 most cited

What is Shilpa Associates v. ITO authority for?

Additional grounds of appeal can be raised at any stage of proceedings, provided they relate back to the original grounds and are supported by facts on record.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2026.

Also referred to as

Shilpa Associates v. ITO · additional grounds of appeal · any stage · relate back to original grounds · bonafide delay · condonation · section 253

Also reported as

135 Taxmann 277

Sections most often in play

Section 120(4)(b)Section 124(3)Section 127Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

Issues it is cited on

section 2(7)section 120(4)(b)section 120(1)section 2(7a)section 163section 115jasection 153(3)section 120section 144basection 156section 16section 153a(1)(b)

Judgments citing Shilpa Associates v. ITO

M/S. Tata Sons Ltd, Mumbai vs. The ACIT Cir2(3), Mumbai

In the result, the appeals filed by the assessee are allowed and that of the Revenue is dismissed

ITA 3745/MUM/2006[2002-2003]Status: DisposedITAT Mumbai27 Nov 2017AY 2002-2003

Bench: Shri P K Bansal & Shri Ram Lal Negi

For Appellant: Shri Dinesh VyasFor Respondent: Shri P C Chhotaray
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 154Section 263

…the Income tax Act, the limitation is provided only for the purpose of filing of appeal and additional grounds can be filed thereafter at any time. He placed his reliance on decision of Hon’ble Rajasthan High Court in the case of Shilpa Associates vs. ITO (263 ITR 317), Madad All vs. DCIT (272 ITR 560) and Zakir Hussain vs. CIT (202 CTR 40). 8. Further, with regard to the reliance of the learned DR on the decisions of State of Punjab vs. Bhatinda District Co-operative Milk Producers Union Ltd. State of Gujarat vs. Patel Raghav Natha and others, Santosh Kumar 13 Tata Sons Limited Shivgonda patil & Ors vs.…

The ACIT 2(3), Mumbai vs. M/S. Tata Sons Ltd, Mumbai

In the result, the appeals filed by the assessee are allowed and that of the Revenue is dismissed

ITA 3658/MUM/2006[2002-2003]Status: DisposedITAT Mumbai27 Nov 2017AY 2002-2003

Bench: Shri P K Bansal & Shri Ram Lal Negi

For Appellant: Shri Dinesh VyasFor Respondent: Shri P C Chhotaray
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 154Section 263

…the Income tax Act, the limitation is provided only for the purpose of filing of appeal and additional grounds can be filed thereafter at any time. He placed his reliance on decision of Hon’ble Rajasthan High Court in the case of Shilpa Associates vs. ITO (263 ITR 317), Madad All vs. DCIT (272 ITR 560) and Zakir Hussain vs. CIT (202 CTR 40). 8. Further, with regard to the reliance of the learned DR on the decisions of State of Punjab vs. Bhatinda District Co-operative Milk Producers Union Ltd. State of Gujarat vs. Patel Raghav Natha and others, Santosh Kumar 13 Tata Sons Limited Shivgonda patil & Ors vs.…

M/S. Tata Sons Ltd., Mumbai vs. CIT Cir. 2(3), Mumbai

In the result, the appeals filed by the assessee are allowed and that of the Revenue is dismissed

ITA 193/MUM/2006[2002-2003]Status: DisposedITAT Mumbai27 Nov 2017AY 2002-2003

Bench: Shri P K Bansal & Shri Ram Lal Negi

For Appellant: Shri Dinesh VyasFor Respondent: Shri P C Chhotaray
Section 120(4)(b)Section 127Section 143(2)Section 143(3)Section 154Section 263

…the Income tax Act, the limitation is provided only for the purpose of filing of appeal and additional grounds can be filed thereafter at any time. He placed his reliance on decision of Hon’ble Rajasthan High Court in the case of Shilpa Associates vs. ITO (263 ITR 317), Madad All vs. DCIT (272 ITR 560) and Zakir Hussain vs. CIT (202 CTR 40). 8. Further, with regard to the reliance of the learned DR on the decisions of State of Punjab vs. Bhatinda District Co-operative Milk Producers Union Ltd. State of Gujarat vs. Patel Raghav Natha and others, Santosh Kumar 13 Tata Sons Limited Shivgonda patil & Ors vs.…