Tools Pvt Ltd. v. CIT

238 ITR 268High Court1999#709 most cited

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.

142

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2008 to 2026.

Also referred to as

Gedore Tools Pvt Ltd v CIT · 238 ITR 268 · Tribunal powers · appellate authority powers · questions of law · assessment proceedings · section 253(1) · section 253(2)

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

JCIT, Special Range, Panaji vs. M/S Zuari Agro Chemicals Ltd, Vasco

Appeals of the Revenue stands DISMISSED as not maintainable

ITA 15/PAN/2020[2014-15]Status: FixedITAT Panaji10 Aug 2023AY 2014-15

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Sr

For Appellant: Shri Kalpesh Unadkat for S.No.1For Respondent: Shri N. Shrikanth
Section 143(3)Section 250Section 253(2)

…ore such being a legal ground deserves admission in the 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, the omission to raise aforestated legal ground while filing the memorandum of appeal in the extant case was neither wilful nor unreasonable, for the reason we are inclined to admit the same in the light of judicial precedents laid by Hon’ble Supreme Court and Hon’…

JCIT, Special Range, Panaji vs. M/S Zuari Agro Chemicals Ltd, Vasco

Appeals of the Revenue stands DISMISSED as not maintainable

ITA 14/PAN/2020[2013-14]Status: DisposedITAT Panaji10 Aug 2023AY 2013-14

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Sr

For Appellant: Shri Kalpesh Unadkat for S.No.1For Respondent: Shri N. Shrikanth
Section 143(3)Section 250Section 253(2)

…ore such being a legal ground deserves admission in the 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, the omission to raise aforestated legal ground while filing the memorandum of appeal in the extant case was neither wilful nor unreasonable, for the reason we are inclined to admit the same in the light of judicial precedents laid by Hon’ble Supreme Court and Hon’…

JCIT, Special Range, Panaji vs. M/S Zuari Agro Chemicals Ltd, Vasco

Appeals of the Revenue stands DISMISSED as not maintainable

ITA 13/PAN/2020[2012-13]Status: FixedITAT Panaji10 Aug 2023AY 2012-13

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Sr

For Appellant: Shri Kalpesh Unadkat for S.No.1For Respondent: Shri N. Shrikanth
Section 143(3)Section 250Section 253(2)

…ore such being a legal ground deserves admission in the 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, the omission to raise aforestated legal ground while filing the memorandum of appeal in the extant case was neither wilful nor unreasonable, for the reason we are inclined to admit the same in the light of judicial precedents laid by Hon’ble Supreme Court and Hon’…

Major Suresh Yadav(Retd.), New Delhi vs. ITO Ward-24(3), New Delhi

In the result, the appeal of the assessee is allowed

ITA 9432/DEL/2019[2003-04]Status: DisposedITAT Delhi31 Jul 2023AY 2003-04

Bench: Shri Kul Bharat[Assessment Year : 2003-04] Major Suresh Yadav (Retd.), Vs Ito, Farm No.36, Dera Mandi Road, Ward-24(3), Mandi Gaon, Near Chattarpur, New Delhi. New Delhi-110030. Pan-Aaupy5153C Appellant Respondent Appellant By Shri Mukesh Kohli, Ca Respondent By Shri Om Parkash, Sr. Dr Date Of Hearing 28.06.2023 Date Of Pronouncement 31.07.2023

Section 143(2)Section 147Section 148Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2003-04] Major Suresh Yadav (Retd.), vs ITO, Farm No.36, Dera Mandi Road, Ward-24(3), Mandi Gaon, Near Chattarpur, New Delhi. New Delhi-110030. PAN-AAUPY5153C APPELLANT RESPONDENT Appellant by Shri Mukesh Kohli, CA Respondent by Shri Om Parkash, Sr. DR Date of Hearing 28.06.2023 Date of Pronouncement 31.07.2023 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee is directed against the order of Ld.CIT(A)-34, New Delhi passed u/s 147/143(3) of the Income Tax Act, 1961 (“the…

Mahalaxmi Ornaments House Pvt. Ltd., New Delhi vs. ITO, Ward-16(1), New Delhi

In the result, all three captioned appeals are allowed on legal grounds

ITA 2233/DEL/2022[2011-12]Status: DisposedITAT Delhi16 Jun 2023AY 2011-12

Bench: Shri Chandra Mohan Garg

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Shri Om Prakash, Sr. DR

…cing reliance on the judgements of Hon’ble Supreme Court in the case of NTPC Ltd. 229 ITR 383 (SC) and CIT vs. Sinhgad Technical Education Society 397 ITR 344(SC) and judgment of Hon’ble jurisdictional High Court of Delhi in the case of Gedore Tools Pvt. Ltd. 238 ITR 268 (Del.) submitted that the issues raised in additional grounds goes to the root of the matter and facts and material required for adjudication of these grounds are already available on record therefore the same may kindly be admitted for adjudication. The ld. Senior DR strongly opposed to the admission of additional grounds. However, he did not co…

Mahalaxmi Ornaments House Pvt. Ltd., New Delhi vs. ITO, Ward-16(1), New Delhi

In the result, all three captioned appeals are allowed on legal grounds

ITA 2232/DEL/2022[2010-11]Status: DisposedITAT Delhi16 Jun 2023AY 2010-11

Bench: Shri Chandra Mohan Garg

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Shri Om Prakash, Sr. DR

…cing reliance on the judgements of Hon’ble Supreme Court in the case of NTPC Ltd. 229 ITR 383 (SC) and CIT vs. Sinhgad Technical Education Society 397 ITR 344(SC) and judgment of Hon’ble jurisdictional High Court of Delhi in the case of Gedore Tools Pvt. Ltd. 238 ITR 268 (Del.) submitted that the issues raised in additional grounds goes to the root of the matter and facts and material required for adjudication of these grounds are already available on record therefore the same may kindly be admitted for adjudication. The ld. Senior DR strongly opposed to the admission of additional grounds. However, he did not co…

Mahalaxmi Ornaments House Pvt. Ltd., New Delhi vs. ITO, Ward-16(1), New Delhi

In the result, all three captioned appeals are allowed on legal grounds

ITA 2231/DEL/2022[2009-10]Status: DisposedITAT Delhi16 Jun 2023AY 2009-10

Bench: Shri Chandra Mohan Garg

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Shri Om Prakash, Sr. DR

…cing reliance on the judgements of Hon’ble Supreme Court in the case of NTPC Ltd. 229 ITR 383 (SC) and CIT vs. Sinhgad Technical Education Society 397 ITR 344(SC) and judgment of Hon’ble jurisdictional High Court of Delhi in the case of Gedore Tools Pvt. Ltd. 238 ITR 268 (Del.) submitted that the issues raised in additional grounds goes to the root of the matter and facts and material required for adjudication of these grounds are already available on record therefore the same may kindly be admitted for adjudication. The ld. Senior DR strongly opposed to the admission of additional grounds. However, he did not co…

Rajesh Kumar Agarwal, Jaipur vs. DCIT, Circle 1, Jpr

In the result, appeal of the assessee is allowed

ITA 85/JPR/2023[2021-22]Status: HeardITAT Jaipur17 Apr 2023AY 2021-22

Bench: The Date Of Hearing Of Appeal.”

For Appellant: Smt. Suhani Meharwal (C.A.)For Respondent: Sh. A. S. Nehra (Addl. CIT) a
Section 139(1)Section 143(1)Section 143(1)(a)Section 44ASection 80J

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 85/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2021-22 cuke Rajesh Kumar Agarwal DCIT Inside Sharma Building., Vs. Circle-01, M.I. Road, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAVPA 5331 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Smt. Suhani Meharwal (C.A.) jktLo dh vksj ls@ Revenue b…

Shri Shri Sushil Kumar Agrawal, Korba, Korba(Cg) vs. The Joint Commissioner of Income Tax, Range Korba, Korba(Cg)

In the result, appeal of the assesee in ITA No

ITA 94/BIL/2017[2011-12]Status: DisposedITAT Raipur27 Mar 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 93 & 94/Rpr/2017 "नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., T.P Nagar, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ"/Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Korba (C.G.) ……""यथ" / Respondent

For Appellant: Shri Y.K Mishra, AdvocateFor Respondent: Shri Choudhary N.C Roy, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 234BSection 40Section 68

…infirmity was liable to be struck down. The Ld. AR in support of his aforesaid contention had relied on the following judicial pronouncements: (i) CIT Vs. Rai Bahadur Hardutroy Motilal Chamaria (1967) 66 ITR 443 (SC) (ii) Gedore Tools Pvt. Ltd. Vs. CIT (1999) 238 ITR 268 (Del.) 66 Shri Sushil Kumar Agrawal Vs. Joint Commissioner of Income Tax, Range, Korba ITA Nos. 93 & 94 /RPR/2017 (iii) C. Anitha Vs. CIT (2017) 88 Taxmann.com 53 (Mad.) (iv) Saheli Synthetics P. Ltd. Vs. CIT (2008) 302 ITR 126 (Guj.) 61. Per contra, the Ld. DR relied on the orders of the CIT(Appeals). It was submitted by the Ld. DR that as th…

Shri Shri Sushil Kumar Agrawal, Korba, Korba(Cg) vs. The Joint Commissioner of Income Tax, Range Korba, Korba(Cg)

In the result, appeal of the assesee in ITA No

ITA 93/BIL/2017[2010-11]Status: DisposedITAT Raipur27 Mar 2023AY 2010-11

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 93 & 94/Rpr/2017 "नधा"रण वष" / Assessment Years: 2010-11 & 2011-12 Shri Sushil Kumar Agrawal, Prop. Of M/S. Shrikishan & Co., T.P Nagar, Korba (C.G.) Pan : Acgpa4350B .......अपीलाथ"/Appellant बनाम / V/S. The Joint Commissioner Of Income Tax, Korba (C.G.) ……""यथ" / Respondent

For Appellant: Shri Y.K Mishra, AdvocateFor Respondent: Shri Choudhary N.C Roy, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 234BSection 40Section 68

…infirmity was liable to be struck down. The Ld. AR in support of his aforesaid contention had relied on the following judicial pronouncements: (i) CIT Vs. Rai Bahadur Hardutroy Motilal Chamaria (1967) 66 ITR 443 (SC) (ii) Gedore Tools Pvt. Ltd. Vs. CIT (1999) 238 ITR 268 (Del.) 66 Shri Sushil Kumar Agrawal Vs. Joint Commissioner of Income Tax, Range, Korba ITA Nos. 93 & 94 /RPR/2017 (iii) C. Anitha Vs. CIT (2017) 88 Taxmann.com 53 (Mad.) (iv) Saheli Synthetics P. Ltd. Vs. CIT (2008) 302 ITR 126 (Guj.) 61. Per contra, the Ld. DR relied on the orders of the CIT(Appeals). It was submitted by the Ld. DR that as th…

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

…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 7 Captain Steel India Ltd., AY 2019-20 distinguishable. In the said case the assessee had filed the return of income…

Rajpal Alias Raju, Gurugram vs. ITO, Ward- 3(4), Gurugram

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

ITA 3179/DEL/2018[2011-12]Status: DisposedITAT Delhi27 Jun 2022AY 2011-12

Bench: Shri C.M. Gargassessment Year: 2011-12 Shri Rajpal Alias Raju, Vs. Ito, Village Post Office Bhandhwari, Ward-3(4), Sohna Bhandhwari, Gurugram. Gurugram – 122 001. Pan: Azopr1730R (Appellant) (Respondent) Assessee By : Shri Sandeep Kumar, Ca Revenue By : Shri Om Prakash, Sr. Dr Date Of Hearing : 04.05.2022 Date Of Pronouncement : 27.06.2022 Order

For Appellant: Shri Sandeep Kumar, CAFor Respondent: Shri Om Prakash, Sr. DR
Section 143(2)Section 144Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER Assessment Year: 2011-12 Shri Rajpal Alias Raju, Vs. ITO, Village Post Office Bhandhwari, Ward-3(4), Sohna Bhandhwari, Gurugram. Gurugram – 122 001. PAN: AZOPR1730R (Appellant) (Respondent) Assessee by : Shri Sandeep Kumar, CA Revenue by : Shri Om Prakash, Sr. DR Date of Hearing : 04.05.2022 Date of Pronouncement : 27.06.2022 ORDER This appeal has been preferred by the assessee against the order of the ld. CIT(A)-I, Gurgaon, dated 16.02.2018 for Assessment Year 2011-12. Application of the assessee for admi…

Harish Kumar, Noida vs. DCIT, Central Circle, Noida

In the result, the appeal of the assessee is dismissed

ITA 848/DEL/2018[2014-15]Status: DisposedITAT Delhi30 May 2022AY 2014-15
For Appellant: NoneFor Respondent: Shri Sanjay Gupta, CIT DR
Section 132Section 143(2)Section 153Section 153ASection 153C

…les, 1963 keeping in view especially the judgement rendered by the Hon'ble Supreme Court in the case of National Thermal Power Company Ltd. v/s CIT (1998) 229 ITR 383 (SC) and by the Hon'ble Delhi High Court in the case of Gedore Tools (P) Ltd. v/s CIT (1999) 238 ITR 268 (Del) in which it was held that undoubtedly, the Tribunal has the discretion to allow or not to allow a new ground to be raised. But, where the Tribunal is only required to consider a question of law arising from the facts which are on record and which have a bearing on the tax liability of the assessee, the same should be allowed to be raised by…

Rashmi Ameya Developers Housing & Estate Realtors P. Ltd., Palghar vs. ACIT, Central Circle-3, Thane

In the result, all the five appeals of the assessee are dismissed

ITA 1990/MUM/2020[2011-12]Status: DisposedITAT Mumbai30 Mar 2022AY 2011-12

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 Rashmi Ameya Developers Acit, Central Circle-3, 6Th Floor, Ashar It Park, Road No. Housing & Estate Realtors Pvt. Ltd., Vs. D Ii, 01 02, Akanksha Commercial 16Z, Wagale Industrial Estate, Complex, Opp. Sajavat Complex, Thane-400 604. Achole Road, Nallasopara, Dist. Palghar-401 203. Pan No. Aaecr 8508 H Appellant Respondent

For Appellant: Mr. Subhodh Ratnaparkhi, ARFor Respondent: Mr. Prabhat Kumar Gupta, CIT-DR
Section 132Section 132(4)Section 153ASection 153C

…d be deleted. In support of his contention, the Ld. counsel relied on following decisions: i. Naresh Sunderlal Chug-vs-ITO, 93 taxmann.com 485 (Pune-Trib.) [2018]/171 ITD 116 (Pune-Trib.) [2018] ii. Gadore Tools (P.) Ltd.-vs.-CIT, 105 Taxman 3 (Delhi) [1999]/238 ITR 268 (Delhi)/[2000]. 18. The Ld. DR on the other hand submitted that Ld. CIT(A) has given his verdict on the issue of assessment of cash received whether it should be Rashmi Ameya Developers 27 ITA Nos. 1990/M/2020 & Ors. assessed on the first date of payment received by the assessee as mentioned in the seized document or it should be assessed on the…

Sh. Hafizuddin Hazi, New Delhi vs. ITO, New Delhi

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

ITA 3690/DEL/2016[2006-07]Status: DisposedITAT Delhi16 Feb 2022AY 2006-07
For Appellant: Shri Raj Kumar, CA &For Respondent: Shri Kumar Padmapani Bora, Sr. DR
Section 147Section 150(2)Section 151(2)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2006-07 Hafizuddin Hazi, Vs ITO, C/o Raj Kumar & Associates, CA, Ward-48 (2), L-7A (LGF), South Extn., Part-2, New Delhi. New Delhi. PAN: AAQPH6525F (Appellant) (Respondent) Assessee by : Shri Raj Kumar, CA & Shri Sachin Kumar, CA Revenue by : Shri Kumar Padmapani Bora, Sr. DR Date of Hearing : 18.11.2021 Date of Pronouncement : 16.02.2022 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 29th March, 2016…

Mohan Sukumaran, Raigarh(Cg) vs. Dy. Commissioner of Income Tax, Circle - 1(1), Bilaspur(Cg)

In the result, appeal of the assessee is partly allowed

ITA 141/BIL/2017[2013-14]Status: DisposedITAT Raipur26 Oct 2021AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singh

For Appellant: Shri Sanjay Kumar, DR

…atutory protocol as well as law codified in S. 251(2) of the Act. It is trite that the enhancement in the assessed income, if any, can be considered and advanced only if an opportunity is given for that purpose as held in Gedore Tools (P.) Ltd. vs. CIT (1999) 238 ITR 268 (Del.). Pertinently, the power of enhancement conferred under s. 251(1) of the Act is restricted to the subject-matter of assessment or the source of income which have been considered expressly or by clear implication by the AO from the point of view of the taxability of the assessee. Besides, the enhancement proceedings are intrinsically a serio…

Mohan Sukumaran, Raigarh(Cg) vs. Dy. Commissioner of Income Tax, Circle - 1(1), Bilaspur(Cg)

In the result, appeal of the assessee is partly allowed

ITA 140/BIL/2017[2012-13]Status: DisposedITAT Raipur26 Oct 2021AY 2012-13

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singh

For Appellant: Shri Sanjay Kumar, DR

…atutory protocol as well as law codified in S. 251(2) of the Act. It is trite that the enhancement in the assessed income, if any, can be considered and advanced only if an opportunity is given for that purpose as held in Gedore Tools (P.) Ltd. vs. CIT (1999) 238 ITR 268 (Del.). Pertinently, the power of enhancement conferred under s. 251(1) of the Act is restricted to the subject-matter of assessment or the source of income which have been considered expressly or by clear implication by the AO from the point of view of the taxability of the assessee. Besides, the enhancement proceedings are intrinsically a serio…

International Tractors Ltd vs. Dy. Commissioner of Income Tax (Ltu) & Anr

The appeal is disposed of in the aforesaid terms

ITA/35/2019HC Delhi07 Apr 2021
Section 250(4)Section 80J

…lhi High Court has referred to the powers of the appellate forum and the decisions of the Supreme Court in National Thermal Power Co. Ltd. Vs. Commissioner of Income Tax (1998) 229 ITR 383 (SC), Gedore Tools Pvt. Ltd. Vs. Commissioner of Income Tax (1999) 238 ITR 268, Jute Corporation of India Ltd. Vs. Commissioner of Income Tax (1991) 187 ITR 688 (SC) and held that the appellate forum could have entertained and decided 2021:DHC:1252-DB ITA 35/2019 Page 13 of 13 the said aspect. The decision in the case of Goetze (India) Ltd. (supra) is distinguishable. In the said case the assessee had filed the…

The Co-Operative Company Ltd., Uttar Pradesh vs. DCIT, New Delhi

Appeals are allowed

ITA 1713/DEL/2012[2006-07]Status: DisposedITAT Delhi31 Mar 2021AY 2006-07

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sahil Kapoor, AdvocateFor Respondent: Ms. Pramita M Biswas, CIT(DR)
Section 132Section 132(4)Section 153C

…required to be investigated or placed on record for adjudicating the same. In this regard, the Ld. AR placed reliance on the case of National Thermal Power Company Ltd 229 ITR 383 (SC) and (ii) the Hon'ble Delhi High Court in Gedore Tools Pvt. Ltd reported in 238 ITR 268 (Del); Lords Distillery Ltd. (Supra) and also Mohan Meakin Ltd (supra) Para 74. 10.0 The Ld. Department representative objected to the admission of additional ground. 11.0 Having heard both the parties, we are of the considered opinion that the additional grounds raised by the & ITA No. 1713/Del/ 2012 The Cooperative Company Ltd. & DCIT Assessee…

M/S. the Cooperative Company Ltd., Uttar Pradesh vs. DCIT, New Delhi

Appeals are allowed

ITA 4194/DEL/2010[2005-06]Status: DisposedITAT Delhi31 Mar 2021AY 2005-06

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sahil Kapoor, AdvocateFor Respondent: Ms. Pramita M Biswas, CIT(DR)
Section 132Section 132(4)Section 153C

…required to be investigated or placed on record for adjudicating the same. In this regard, the Ld. AR placed reliance on the case of National Thermal Power Company Ltd 229 ITR 383 (SC) and (ii) the Hon'ble Delhi High Court in Gedore Tools Pvt. Ltd reported in 238 ITR 268 (Del); Lords Distillery Ltd. (Supra) and also Mohan Meakin Ltd (supra) Para 74. 10.0 The Ld. Department representative objected to the admission of additional ground. 11.0 Having heard both the parties, we are of the considered opinion that the additional grounds raised by the & ITA No. 1713/Del/ 2012 The Cooperative Company Ltd. & DCIT Assessee…