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

The Income Tax Appellate Tribunal (Tribunal) can consider questions of law arising in assessment proceedings even if they were not raised before the lower authorities. An appellate authority possesses all powers of the original authority, subject to statutory limitations.

How many judgments cite Tools Pvt Ltd. v. CIT?

142 judgments on BharatTax cite Tools Pvt Ltd. v. CIT (238 ITR 268), spanning 2008 to 2026.

Which sections of the Income Tax Act does Tools Pvt Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 147, Section 153A, Section 153C, Section 132, Section 148.

Tools Pvt Ltd. v. CIT (238 ITR 268)

Assistant Commissioner of Income Tax, Central Circle -2(1), Nagpur vs. M/S. Gupta Global Resources Pvt. Ltd., Nagpur

Appeals of the Revenue are DISMISSED

ITA 72/NAG/2022[2012-13]Status: DisposedITAT Nagpur31 Oct 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

….’ ITAT-Nagpur Page 3 of 10 ITA No. 61, 64 to 67, 70 to 72 & 75, 77 to 78/NAG/2022 and ITA No. 81 to 87/NAG/2022 CBDT DIN Circular 19/2019 dt.14/08/2019 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 assessee’s plea and submission, we are satisfied that, omission to raise legal ground while filing present appeals were neither wilful nor unreasonable, for the reason we deem it fit to admit the same in the light of judicial precedents laid in ‘Jaora Sugar Mills Pvt. Ltd v CIT’ reported in 124 ITR 482 (MP), and ‘CIT v…

Assistant Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. M/S Gupta Global Resources Pvt. Ltd., Nagpur

Appeals of the Revenue are DISMISSED

ITA 71/NAG/2022[2011-12]Status: DisposedITAT Nagpur31 Oct 2023AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

….’ ITAT-Nagpur Page 3 of 10 ITA No. 61, 64 to 67, 70 to 72 & 75, 77 to 78/NAG/2022 and ITA No. 81 to 87/NAG/2022 CBDT DIN Circular 19/2019 dt.14/08/2019 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 assessee’s plea and submission, we are satisfied that, omission to raise legal ground while filing present appeals were neither wilful nor unreasonable, for the reason we deem it fit to admit the same in the light of judicial precedents laid in ‘Jaora Sugar Mills Pvt. Ltd v CIT’ reported in 124 ITR 482 (MP), and ‘CIT v…

Assistant Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. M/S Gupta Coal India Pvt. Ltd, Nagpur

Appeals of the Revenue are DISMISSED

ITA 70/NAG/2022[2011-12]Status: DisposedITAT Nagpur31 Oct 2023AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

….’ ITAT-Nagpur Page 3 of 10 ITA No. 61, 64 to 67, 70 to 72 & 75, 77 to 78/NAG/2022 and ITA No. 81 to 87/NAG/2022 CBDT DIN Circular 19/2019 dt.14/08/2019 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 assessee’s plea and submission, we are satisfied that, omission to raise legal ground while filing present appeals were neither wilful nor unreasonable, for the reason we deem it fit to admit the same in the light of judicial precedents laid in ‘Jaora Sugar Mills Pvt. Ltd v CIT’ reported in 124 ITR 482 (MP), and ‘CIT v…

Deputy Commissioner of Income Tax, Central Circle-1(3), Nagpur vs. L/H Smt. Mayadevi Mohandas Motwani Late Mahesh Mohandas Motwani, Akola

Appeals of the Revenue are DISMISSED

ITA 67/NAG/2022[2018-19]Status: DisposedITAT Nagpur31 Oct 2023AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

….’ ITAT-Nagpur Page 3 of 10 ITA No. 61, 64 to 67, 70 to 72 & 75, 77 to 78/NAG/2022 and ITA No. 81 to 87/NAG/2022 CBDT DIN Circular 19/2019 dt.14/08/2019 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 assessee’s plea and submission, we are satisfied that, omission to raise legal ground while filing present appeals were neither wilful nor unreasonable, for the reason we deem it fit to admit the same in the light of judicial precedents laid in ‘Jaora Sugar Mills Pvt. Ltd v CIT’ reported in 124 ITR 482 (MP), and ‘CIT v…

Deputy Commissioner of Income Tax Central Circle-1(3), Nagpur vs. Bharat Traders, Hyderabad

Appeals of the Revenue are DISMISSED

ITA 66/NAG/2022[2017-18]Status: DisposedITAT Nagpur31 Oct 2023AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

….’ ITAT-Nagpur Page 3 of 10 ITA No. 61, 64 to 67, 70 to 72 & 75, 77 to 78/NAG/2022 and ITA No. 81 to 87/NAG/2022 CBDT DIN Circular 19/2019 dt.14/08/2019 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 assessee’s plea and submission, we are satisfied that, omission to raise legal ground while filing present appeals were neither wilful nor unreasonable, for the reason we deem it fit to admit the same in the light of judicial precedents laid in ‘Jaora Sugar Mills Pvt. Ltd v CIT’ reported in 124 ITR 482 (MP), and ‘CIT v…

Smt. Vinita M. Gupta, Nagpur vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Nagpur

Appeals of the Revenue are DISMISSED

ITA 65/NAG/2022[2005-06]Status: DisposedITAT Nagpur31 Oct 2023AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

….’ ITAT-Nagpur Page 3 of 10 ITA No. 61, 64 to 67, 70 to 72 & 75, 77 to 78/NAG/2022 and ITA No. 81 to 87/NAG/2022 CBDT DIN Circular 19/2019 dt.14/08/2019 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 assessee’s plea and submission, we are satisfied that, omission to raise legal ground while filing present appeals were neither wilful nor unreasonable, for the reason we deem it fit to admit the same in the light of judicial precedents laid in ‘Jaora Sugar Mills Pvt. Ltd v CIT’ reported in 124 ITR 482 (MP), and ‘CIT v…

Assistant Commissioner of Income Tax, Central Circle-1(1), Nagpur vs. M/S. Gupta Metallics & Power Ltd., Nagpur

Appeals of the Revenue are DISMISSED

ITA 64/NAG/2022[2009-10]Status: DisposedITAT Nagpur31 Oct 2023AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

….’ ITAT-Nagpur Page 3 of 10 ITA No. 61, 64 to 67, 70 to 72 & 75, 77 to 78/NAG/2022 and ITA No. 81 to 87/NAG/2022 CBDT DIN Circular 19/2019 dt.14/08/2019 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 assessee’s plea and submission, we are satisfied that, omission to raise legal ground while filing present appeals were neither wilful nor unreasonable, for the reason we deem it fit to admit the same in the light of judicial precedents laid in ‘Jaora Sugar Mills Pvt. Ltd v CIT’ reported in 124 ITR 482 (MP), and ‘CIT v…

Gupta Domestic Fuels (Nagpur) Ltd., Nagpur vs. Assistant Commissioner of Income Tax, Central Circle-2(3), Nagpur

Appeals of the Revenue are DISMISSED

ITA 61/NAG/2022[2008-09]Status: DisposedITAT Nagpur31 Oct 2023AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

….’ ITAT-Nagpur Page 3 of 10 ITA No. 61, 64 to 67, 70 to 72 & 75, 77 to 78/NAG/2022 and ITA No. 81 to 87/NAG/2022 CBDT DIN Circular 19/2019 dt.14/08/2019 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 assessee’s plea and submission, we are satisfied that, omission to raise legal ground while filing present appeals were neither wilful nor unreasonable, for the reason we deem it fit to admit the same in the light of judicial precedents laid in ‘Jaora Sugar Mills Pvt. Ltd v CIT’ reported in 124 ITR 482 (MP), and ‘CIT v…

Kirtimaan Buildtech Private Limited, New Delhi vs. DCIT, CC-16, New Delhi, Jhandewalan Extn

In the result, the appeal of the assessee is allowed

ITA 334/DEL/2023[2014-15]Status: DisposedITAT Delhi30 Aug 2023AY 2014-15

Bench: Shri Chandra Mohan Garg & Dr. B.R.R. Kumarassessment Year: 2014-15 Kirtimaan Buildtech P. Ltd., The Dcit, Central Circle 16, New Delhi 130, Avtar Enclave, Pashim Vihar, New Delhi 110063 Vs. Pan Aadck 5559 N (Appellant) (Respondent) For Assessee: Shri R.K Gupta, Ca For Revenue : Mr. Waseem Arshad, Cit(Dr) Date Of Hearing : 10.08.2023 Date Of Pronouncement : 30.08.2023 Order Per Chandra Mohan Garg, J.M. This Appeal Has Been Filed Against The Order Of Cit(A)-28, New Delhi Dated 26.12.2022 For A.Y. 2014-15. Application Of Assessee Seeking Additional Grounds. 2. The Ld. Assessee Representative (Ar) Submitted Written Submissions/Application To Support Legal Contention & Seeking Admission Of Additional Grounds Of Assessee Wherein It Has Been Stated That The Legal Grounds Are Pure Legal Issues Which Goes To The Root Of The Matter & All Material Facts & Documents Are Already Available On Record For Adjudication Of Legal Additional Grounds. The Ld. Ar Placed Reliance On The Judgment Of Hon’Ble Supreme Court In The Case Of Cit Vs. Sinhgad Technical Education Society 398 Itr 344 (Sc) & Gedore Tools Pvt. Ltd. 238 Itr 268 (Del.)

For Appellant: Shri R.K Gupta, CAFor Respondent: Mr. Waseem Arshad, CIT(DR)

Section 132Section 153C

…documents are already available on record for adjudication of legal additional grounds. The ld. AR placed reliance on the judgment of Hon’ble Supreme Court in the case of CIT vs. Sinhgad Technical Education Society 398 ITR 344 (SC) and Gedore Tools Pvt. Ltd. 238 ITR 268 (Del.) 3. The ld. CIT(DR) opposed to the admission of additional grounds. On careful consideration of above submissions, we note that the additional ground no. 1 to 3 of assessee are pure legal grounds which are relevant and goes to the root of the controversy and thus even if the same were not raised before authorities below the same can be agi…