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

The Commissioner of Income Tax Delhi II vs. Jai Parabolic Springs Ltd

The appeal of the Revenue is hereby dismissed

ITA/798/2007HC Delhi07 Apr 2008

Bench: HON'BLE MR. JUSTICE MADAN B. LOKUR,HON'BLE MR. JUSTICE V.B. GUPTA

Section 143(1)Section 143(2)Section 143(3)Section 254Section 260A

…ITA No.798/2007 Page 1 of 12 * HIGH COURT OF DELHI : NEW DELHI ITA No.798 /2007 % Judgment reserved on: 27th March, 2008 Judgment delivered on:7th April, 2008 Commissioner of Income Tax Delhi-II, New Delhi .....Appellant Through: Mr. R.D. Jolly, Adv. Vs. M/s. Jai Parabolic Springs Ltd. 2, Park Lane, Kishan Gargh, Behind D-3, Vasant Kunj, New Delhi-11007011 ..... Respondent Through: Mr. O.P. Sapra and Mr. Sandeep Sapra,…

The Commissioner of Income Tax Delhi II vs. Jai Parabolic Springs Ltd

The appeal of the Revenue is hereby dismissed

ITA - 798 / 2007HC Delhi07 Apr 2008
Section 143(1)Section 143(2)Section 143(3)Section 254Section 260A

…ITA No.798/2007 Page 1 of 12 * HIGH COURT OF DELHI : NEW DELHI ITA No.798 /2007 % Judgment reserved on: 27th March, 2008 Judgment delivered on:7th April, 2008 Commissioner of Income Tax Delhi-II, New Delhi .....Appellant Through: Mr. R.D. Jolly, Adv. Vs. M/s. Jai Parabolic Springs Ltd. 2, Park Lane, Kishan Gargh, Behind D-3, Vasant Kunj, New Delhi-11007011 ..... Respondent Through: Mr. O.P. Sapra and Mr. Sandeep Sapra,…