Tools Pvt Ltd. v. CIT

238 ITR 268High Court1999#716 most cited

What is Tools Pvt Ltd. v. CIT authority for?

A question of law arising from facts already on record can be raised at any stage, provided it is necessary to consider it for correctly assessing the tax liability of the assessee.

142

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2008 to 2026.

Also referred to as

Tools Pvt Ltd. v. CIT · Gedore Tools Pvt Ltd. v. CIT · 238 ITR 268 · Delhi High Court · question of law · facts on record · correct tax liability · tax assessment · section 143 · section 147

Sections most often in play

Section 143(3)Section 147Section 153ASection 153CSection 132Section 148Section 143(2)Section 132(4)

Issues it is cited on

section 253(2)section 119(1)section 253(1)section 158bb(1)retraction of statementsection 119section 292bsection 158bbsection 292section 131(1a)section 153c(1)satisfaction note

Judgments citing Tools Pvt Ltd. v. CIT

INCOME TAX OFFICER, DELHI vs. LALITA AGARWAL, DELHI

In the result, Appeals of the Assessee in ITA Nos

ITA 5770/DEL/2024[2015-16]Status: DisposedITAT Delhi15 Jan 2026AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Ankush Kalra, SR.DR
Section 143(2)Section 147

…ehemently relied on the judgment of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd Vs CIT 229 ITR 383 (SC), Hon'ble Delhi High Court in the case of Orissa Cement Ltd. Vs CIT (2001) 250 ITR 856 (Del) and Gedore Tools Pvt Ltd. Vs CIT (1999) 238 ITR 268 (Del) wherein it has been held that where it is only required to consider the question of law arising from the facts which are on record, there is no reason why such a question should not be allowed to be raised when it is necessary to consider that question in order to correctly assess the tax liability of an assessee. 12. The ld. counsel for…

INCOME TAX OFFICER, DELHI vs. LALITA AGARWAL, DELHI

In the result, Appeals of the Assessee in ITA Nos

ITA 5769/DEL/2024[2014-15]Status: DisposedITAT Delhi15 Jan 2026AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Ankush Kalra, SR.DR
Section 143(2)Section 147

…ehemently relied on the judgment of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd Vs CIT 229 ITR 383 (SC), Hon'ble Delhi High Court in the case of Orissa Cement Ltd. Vs CIT (2001) 250 ITR 856 (Del) and Gedore Tools Pvt Ltd. Vs CIT (1999) 238 ITR 268 (Del) wherein it has been held that where it is only required to consider the question of law arising from the facts which are on record, there is no reason why such a question should not be allowed to be raised when it is necessary to consider that question in order to correctly assess the tax liability of an assessee. 12. The ld. counsel for…

LALITA AGARWAL,DELHI vs. ITO,WARD-69(3), DELHI

In the result, Appeals of the Assessee in ITA Nos

ITA 5672/DEL/2024[2016-17]Status: DisposedITAT Delhi15 Jan 2026AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Ankush Kalra, SR.DR
Section 143(2)Section 147

…ehemently relied on the judgment of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd Vs CIT 229 ITR 383 (SC), Hon'ble Delhi High Court in the case of Orissa Cement Ltd. Vs CIT (2001) 250 ITR 856 (Del) and Gedore Tools Pvt Ltd. Vs CIT (1999) 238 ITR 268 (Del) wherein it has been held that where it is only required to consider the question of law arising from the facts which are on record, there is no reason why such a question should not be allowed to be raised when it is necessary to consider that question in order to correctly assess the tax liability of an assessee. 12. The ld. counsel for…

LALITA AGARWAL,DELHI vs. ITO,WARD-69(3), DELHI

In the result, Appeals of the Assessee in ITA Nos

ITA 5671/DEL/2024[2015-16]Status: DisposedITAT Delhi15 Jan 2026AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Ankush Kalra, SR.DR
Section 143(2)Section 147

…ehemently relied on the judgment of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd Vs CIT 229 ITR 383 (SC), Hon'ble Delhi High Court in the case of Orissa Cement Ltd. Vs CIT (2001) 250 ITR 856 (Del) and Gedore Tools Pvt Ltd. Vs CIT (1999) 238 ITR 268 (Del) wherein it has been held that where it is only required to consider the question of law arising from the facts which are on record, there is no reason why such a question should not be allowed to be raised when it is necessary to consider that question in order to correctly assess the tax liability of an assessee. 12. The ld. counsel for…

LALITA AGARWAL,DELHI vs. ITO,WARD-69(3), DELHI

In the result, Appeals of the Assessee in ITA Nos

ITA 5670/DEL/2024[2014-15]Status: DisposedITAT Delhi15 Jan 2026AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Ankush Kalra, SR.DR
Section 143(2)Section 147

…ehemently relied on the judgment of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd Vs CIT 229 ITR 383 (SC), Hon'ble Delhi High Court in the case of Orissa Cement Ltd. Vs CIT (2001) 250 ITR 856 (Del) and Gedore Tools Pvt Ltd. Vs CIT (1999) 238 ITR 268 (Del) wherein it has been held that where it is only required to consider the question of law arising from the facts which are on record, there is no reason why such a question should not be allowed to be raised when it is necessary to consider that question in order to correctly assess the tax liability of an assessee. 12. The ld. counsel for…

LALITA AGARWAL,DELHI vs. ITO,WARD-69(3), DELHI

In the result, Appeals of the Assessee in ITA Nos

ITA 5669/DEL/2024[2013-14]Status: DisposedITAT Delhi15 Jan 2026AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Ankush Kalra, SR.DR
Section 143(2)Section 147

…ehemently relied on the judgment of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd Vs CIT 229 ITR 383 (SC), Hon'ble Delhi High Court in the case of Orissa Cement Ltd. Vs CIT (2001) 250 ITR 856 (Del) and Gedore Tools Pvt Ltd. Vs CIT (1999) 238 ITR 268 (Del) wherein it has been held that where it is only required to consider the question of law arising from the facts which are on record, there is no reason why such a question should not be allowed to be raised when it is necessary to consider that question in order to correctly assess the tax liability of an assessee. 12. The ld. counsel for…

LALITA AGARWAL,DELHI vs. ITO,WARD-69(3), DELHI

In the result, Appeals of the Assessee in ITA Nos

ITA 5668/DEL/2024[2012-13]Status: DisposedITAT Delhi15 Jan 2026AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Ankush Kalra, SR.DR
Section 143(2)Section 147

…ehemently relied on the judgment of Hon'ble Supreme Court in the case of National Thermal Power Co. Ltd Vs CIT 229 ITR 383 (SC), Hon'ble Delhi High Court in the case of Orissa Cement Ltd. Vs CIT (2001) 250 ITR 856 (Del) and Gedore Tools Pvt Ltd. Vs CIT (1999) 238 ITR 268 (Del) wherein it has been held that where it is only required to consider the question of law arising from the facts which are on record, there is no reason why such a question should not be allowed to be raised when it is necessary to consider that question in order to correctly assess the tax liability of an assessee. 12. The ld. counsel for…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(2), DELHI, DELHI vs. CRYSTAL CROP PROTECTION LIMITED, DELHI

Accordingly, we find no error in the order of Ld. CIT(A) which is hereby uphold. Accordingly, grounds of appeal No. 2 & 3 of the Revenue are dismissed

ITA 2379/DEL/2023[2013-14]Status: DisposedITAT Delhi09 Jan 2026AY 2013-14

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalita No.2330/Del/2023 (Assessment Year 2018-19) Dy. Cit, Crystal Crop Protection Circle-4(2), Delhi. Limited, Vs. B-95, Wazirpur, Industrial Area Delhi, Delhi-110052. Pan-Aabcj3574E (Appellant) (Respondent) C.O. No.159/Del/2023 Arising Out Of Ita No.2330/Del/2023 (Assessment Year 2018-19) Crystal Crop Protection Dy. Cit, Limited, Circle-4(2), Delhi. B-95, Wazirpur, Vs. Industrial Area Delhi, Delhi-110052. Pan-Aabcj3574E (Appellant) (Respondent) Assessee By Shri S.S. Nagar, Ca Department By Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 30.10.2025 Date Of Pronouncement 09.01.2026 C.O. No.159/Del/2023 Dcit Vs. Crystal Crop Protection Limited O R D E R Per Manish Agarwal, Am: The Captioned Two Appeals Are Filed By The Revenue & Cross Objection Is Filed By The Assessee For Following Assessment Years.

Section 1Section 143(3)Section 148Section 37(1)

…e forum and the C.O. No.159/Del/2023 DCIT vs. Crystal Crop Protection Limited decisions of the Supreme Court in National Thermal Power Co. Ltd. v. Commissioner of Income-tax (1998) 229 ITR 383 (SC), Gedore Tools Pvt. Ltd. v. Commissioner of Income-tax (1999) 238 ITR 268, Jute Corporation of India Ltd. v. Commissioner of Income-tax (1991) 187 ITR 688 (SC) and held that the appellate forum could have entertained and decided the sald aspect. The decision in the case of Goetze (India) Ltd. (supra) is distinguishable. In the said case the assessee had filed the return of income for the Assessment Year 1995-96 on 30-1…

DCIT CIRCLE 4(2), NEW DELHI vs. CRYSTAL CROP PROTECTION LIMITED, DELHI

Accordingly, we find no error in the order of Ld. CIT(A) which is hereby uphold. Accordingly, grounds of appeal No. 2 & 3 of the Revenue are dismissed

ITA 2330/DEL/2023[2018-19]Status: DisposedITAT Delhi09 Jan 2026AY 2018-19

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalita No.2330/Del/2023 (Assessment Year 2018-19) Dy. Cit, Crystal Crop Protection Circle-4(2), Delhi. Limited, Vs. B-95, Wazirpur, Industrial Area Delhi, Delhi-110052. Pan-Aabcj3574E (Appellant) (Respondent) C.O. No.159/Del/2023 Arising Out Of Ita No.2330/Del/2023 (Assessment Year 2018-19) Crystal Crop Protection Dy. Cit, Limited, Circle-4(2), Delhi. B-95, Wazirpur, Vs. Industrial Area Delhi, Delhi-110052. Pan-Aabcj3574E (Appellant) (Respondent) Assessee By Shri S.S. Nagar, Ca Department By Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 30.10.2025 Date Of Pronouncement 09.01.2026 C.O. No.159/Del/2023 Dcit Vs. Crystal Crop Protection Limited O R D E R Per Manish Agarwal, Am: The Captioned Two Appeals Are Filed By The Revenue & Cross Objection Is Filed By The Assessee For Following Assessment Years.

Section 1Section 143(3)Section 148Section 37(1)

…e forum and the C.O. No.159/Del/2023 DCIT vs. Crystal Crop Protection Limited decisions of the Supreme Court in National Thermal Power Co. Ltd. v. Commissioner of Income-tax (1998) 229 ITR 383 (SC), Gedore Tools Pvt. Ltd. v. Commissioner of Income-tax (1999) 238 ITR 268, Jute Corporation of India Ltd. v. Commissioner of Income-tax (1991) 187 ITR 688 (SC) and held that the appellate forum could have entertained and decided the sald aspect. The decision in the case of Goetze (India) Ltd. (supra) is distinguishable. In the said case the assessee had filed the return of income for the Assessment Year 1995-96 on 30-1…

BARDC BANK ,BHATKAL vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

The appeal is allowed for statistical purposes

ITA 295/PAN/2024[2014-15]Status: DisposedITAT Panaji14 Aug 2025AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2014-15 Bardc Bank Bhatkal Next To Bsnl Tower, Bhatkal, Uttara Kannada. Pan:Aaaap1731G . . . . . . . Appellant

For Appellant: Mr Ravish Rao [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 143(1)Section 143(3)Section 144Section 147Section 148Section 250Section 80P

…Hon’ble Apex Court in ‘CIT Vs National Thermal Power ITAT-Panaji Page 4 of 6 BARDC Bank Bhatkal Vs NFeAC ITA No.295/PAN/2024, AY: 2014-15 Company Ltd.’ reported in 229 ITR 383 (SC), and Hon’ble Delhi High Court in ‘Gedore Tools Pvt Ltd. Vs CIT’ reported in 238 ITR 268. After due consideration of appellant’s plea and submission, we are satisfied that, omission to raise legal ground while filing present appeal was neither wilful nor unreasonable, for the reason we deem it fit to admit in the light of judicial precedents laid in ‘Jaora Sugar Mills Pvt. Ltd v CIT’ reported in 124 ITR 482 (MP), and ‘CIT v Western R…

SATISH NARAYAN TARALE,BELGAVI vs. INTL.TAXATION WARD, PANAJI

ITA 55/PAN/2025[2019-20]Status: DisposedITAT Panaji24 Jul 2025AY 2019-20

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 055/Pan/2025 Assessment Year : 2019-20 Satish Narayan Tarale 35, Laxmi Narayan Niwas, 2Nd Stage, Hanuman Nagar, Belgaum-590001. Pan : Afkpt0032Q . . . . . . . Appellant V/S The Income Tax Officer, International Taxation Ward, Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : Mr Pramod Vaidya [‘Ld. Ar’] Revenue By : Capt. Pradeep Arya [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 11/06/2025 घोषणा की तारीख / Date Of Pronouncement : 24/07/2025 Order Per G. D. Padmahshali; The Captioned Appeal Is Filed By The Assessee Challenges Din & Order No Itba/Ast/F/144/2024- 25/1072202908(1) Dt. 15/01/2025 Passed By The Income Tax Officer, International Taxation Ward, Panaji Goa [‘Ld. Ao’] U/S 144 R.W.S. 144C(13) Of The Income-Tax Act, 1961 [‘The Act’] Anent To Assessment Year 2019-20 [‘Ay’].

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 115BSection 139(1)Section 144Section 144C(1)Section 148Section 253(6)Section 3Section 4Section 6(6)Section 69A

…gal ground in our considered view deserves admission in light of ratio laid down by the Hon’ble Apex Court in ‘CIT Vs National Thermal Power Company Ltd.’ reported in 229 ITR 383 (SC), and Hon’ble Delhi High Court in ‘Gedore Tools Pvt Ltd. Vs CIT’ reported in 238 ITR 268. After due consideration of appellant’s plea and submission, we are satisfied that, omission to raise former legal ground while filing present appeal was neither wilful nor unreasonable, for the reason we deem it fit to admit in light of judicial precedents laid in ‘Jaora Sugar Mills Pvt. Ltd v CIT’ reported in 124 ITR 482 (MP), and ‘CIT v Wester…

M/S. AMRUT DISTILLERIES PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

ITA 950/BANG/2023[2017-18]Status: DisposedITAT Bangalore28 Jan 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

For Appellant: Shri. Prateek P, CAFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bangalore
Section 133ASection 40A(3)

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ANDSHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.948 to 950/Bang/2023 Assessment Years : 2015-16, 2016-17, 2017-18 M/s. Amrut Distilleries Pvt. Ltd., Vs. DCIT, 7th Floor, No.30, JNR City Centre, Central Circle – 1(1), Rajaram Mohan Roy Road, Bangalore. Sampangi Ram Nagar, Bengaluru– 560 027. PAN : AACCA 6529 R APPELLANT RESPONDENT Assessee by : Shri. Prateek P, CA Revenue by : Shri. Sridhar E, CIT(DR)(ITAT), Bangalore. Date of hearing : 04.11.2024 Date of Pronouncement : 28.01.2025 ORDER Per Laxmi Prasad…

M/S. AMRUT DISTILLERIES PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

ITA 949/BANG/2023[2016-17]Status: DisposedITAT Bangalore28 Jan 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

For Appellant: Shri. Prateek P, CAFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bangalore
Section 133ASection 40A(3)

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ANDSHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.948 to 950/Bang/2023 Assessment Years : 2015-16, 2016-17, 2017-18 M/s. Amrut Distilleries Pvt. Ltd., Vs. DCIT, 7th Floor, No.30, JNR City Centre, Central Circle – 1(1), Rajaram Mohan Roy Road, Bangalore. Sampangi Ram Nagar, Bengaluru– 560 027. PAN : AACCA 6529 R APPELLANT RESPONDENT Assessee by : Shri. Prateek P, CA Revenue by : Shri. Sridhar E, CIT(DR)(ITAT), Bangalore. Date of hearing : 04.11.2024 Date of Pronouncement : 28.01.2025 ORDER Per Laxmi Prasad…

M/S. AMRUT DISTILLERIES PRIVATE LIMITED ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

ITA 948/BANG/2023[2015-16]Status: DisposedITAT Bangalore28 Jan 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

For Appellant: Shri. Prateek P, CAFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bangalore
Section 133ASection 40A(3)

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ANDSHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.948 to 950/Bang/2023 Assessment Years : 2015-16, 2016-17, 2017-18 M/s. Amrut Distilleries Pvt. Ltd., Vs. DCIT, 7th Floor, No.30, JNR City Centre, Central Circle – 1(1), Rajaram Mohan Roy Road, Bangalore. Sampangi Ram Nagar, Bengaluru– 560 027. PAN : AACCA 6529 R APPELLANT RESPONDENT Assessee by : Shri. Prateek P, CA Revenue by : Shri. Sridhar E, CIT(DR)(ITAT), Bangalore. Date of hearing : 04.11.2024 Date of Pronouncement : 28.01.2025 ORDER Per Laxmi Prasad…

SHIVALIK PRINTS LTD.,NEW DELHI vs. JCIT, SPECIAL RANGE-8, NEW DELHI

In the result, assessees’ appeals in ITA nos

ITA 8136/DEL/2018[2012-13]Status: DisposedITAT Delhi15 Oct 2024AY 2012-13

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishraassessment Year: 2011-12 & Assessment Year: 2012-13

Section 143(1)Section 143(2)Section 143(3)Section 144CSection 80Section 80J

…ase Delhi High Court has referred to the powers of the appellate forum and the decisions of the Supreme Court in National Thermal Power Co. Ltd. v. Commissioner of Income-tax (1998) 229 ITR 383 (SC), Gedore Tools Pvt. Ltd. v. Commissioner of Income-tax (1999) 238 ITR 268, jute Corporation of India Ltd. v. Commissioner of Income-tax (1991) 187 ITR 688 (SC) and held that the appellate forum could have entertained and decided the said aspect. The decision in the case of Goetze (India) Ltd. (supra) is distinguishable. In the said case the assessee had filed the return of income for the Assessment Year 1995- 96 on 30-…

M/S. SHIVALIK PRINTS LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, assessees’ appeals in ITA nos

ITA 2296/DEL/2017[2011-12]Status: DisposedITAT Delhi15 Oct 2024AY 2011-12

Bench: Shri Kul Bharat & Shri Avdhesh Kumar Mishraassessment Year: 2011-12 & Assessment Year: 2012-13

Section 143(1)Section 143(2)Section 143(3)Section 144CSection 80Section 80J

…ase Delhi High Court has referred to the powers of the appellate forum and the decisions of the Supreme Court in National Thermal Power Co. Ltd. v. Commissioner of Income-tax (1998) 229 ITR 383 (SC), Gedore Tools Pvt. Ltd. v. Commissioner of Income-tax (1999) 238 ITR 268, jute Corporation of India Ltd. v. Commissioner of Income-tax (1991) 187 ITR 688 (SC) and held that the appellate forum could have entertained and decided the said aspect. The decision in the case of Goetze (India) Ltd. (supra) is distinguishable. In the said case the assessee had filed the return of income for the Assessment Year 1995- 96 on 30-…

JOHN DISTILLERIES PVT LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

ITA 987/BANG/2023[2016-17]Status: DisposedITAT Bangalore24 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…Tribunal. We fail to see why the Tribunal should be prevented from considering questions of law arising in assessment proceedings although not raised earlier." 15. Reference may also be made to Gedore Tools (P) Ltd. vs. CIT (2000) 161 CTR (Del) 472 : (1999) 238 ITR 268 (Del), wherein the apex Court decision in National Thermal Power Co. Ltd. (supra) has been followed. ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd.,…

JOHN DISTILLERIES PVT LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

ITA 986/BANG/2023[2015-16]Status: DisposedITAT Bangalore24 Jul 2024AY 2015-16
For Appellant: Sri T.M. Shivakumar

…bunal. We fail to see why the Tribunal should be prevented from\nconsidering questions of law arising in assessment proceedings although not\nraised earlier.\"\n15. Reference may also be made to Gedore Tools (P) Ltd. vs. CIT (2000) 161 CTR\n(Del) 472 : (1999) 238 ITR 268 (Del), wherein the apex Court decision in National\nThermal Power Co. Ltd. (supra) has been followed.\nPage 80 of 147\n16. In the case of Jute Corporation of India Ltd. vs. CIT (1990) 88 CTR (SC) 66 :\n(1991) 187 ITR 688 (SC) while dealing with the powers of the AAC, the Supreme\nCourt observed that :\n\"An appellate authority has all the powers…

JOHN DISTILLERIES PVT LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, BANGALORE

ITA 983/BANG/2023[2012-13]Status: DisposedITAT Bangalore24 Jul 2024AY 2012-13

…bunal. We fail to see why the Tribunal should be prevented from\nconsidering questions of law arising in assessment proceedings although not\nraised earlier.\"\n15. Reference may also be made to Gedore Tools (P) Ltd. vs. CIT (2000) 161 CTR\n(Del) 472 : (1999) 238 ITR 268 (Del), wherein the apex Court decision in National\nThermal Power Co. Ltd. (supra) has been followed.\nPage 81 of 147\n16. In the case of Jute Corporation of India Ltd. vs. CIT (1990) 88 CTR (SC) 66 :\n(1991) 187 ITR 688 (SC) while dealing with the powers of the AAC, the Supreme\nCourt observed that :\n\"An appellate authority has all the powers…

JOHN DEVELOPERS ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

ITA 847/BANG/2023[2016-17]Status: DisposedITAT Bangalore24 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

…Tribunal. We fail to see why the Tribunal should be prevented from considering questions of law arising in assessment proceedings although not raised earlier." 15. Reference may also be made to Gedore Tools (P) Ltd. vs. CIT (2000) 161 CTR (Del) 472 : (1999) 238 ITR 268 (Del), wherein the apex Court decision in National Thermal Power Co. Ltd. (supra) has been followed. ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd.,…

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