Ugar Sugar Works Ltd. v. CIT

141 ITR 326Reported decision1983#12191 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Issues it is cited on

section 163section 147(a)section 34(1)section 31section 21section 16section 22section 34best judgment assessmentsection 254income-tax officerescapement of income

Judgments citing Ugar Sugar Works Ltd. v. CIT

UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION,LUCKNOW vs. ACIT(EXEMPTION) CIRCLE, LUCKNOW

In the result, both appeals are partly allowed

ITA 360/LKW/2024[2017-18]Status: DisposedITAT Lucknow28 Nov 2025AY 2017-18
Section 11(1)(a)Section 143Section 143(2)

…ect the Income-tax Officer not only with regard to a matter raised\nby the assessee but also with regard to a matter which has been\nconsidered by the Income-tax Officer and determined in the course of\nthe assessment.\"\n1. Ugar Sagar Works Ltd vs CIT (1983) 141 ITR 326 (Bom HC\n\"The competence of appellate authority ranges over whole assessment\nproceedings without restrictions on him. His jurisdiction therefore\nextends to subject matter of assessment and not confines to subject\nmatter of appeal.\"\n1. CIT vs Kanpur Coal Syndicate 53 ITR 225(SC)\nCIT(A) may consider and decide any matter arising out of the\n…

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) LUCKNOW, LUCKNOW vs. UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION, LUCKNOW

In the result, both appeals are partly allowed

ITA 288/LKW/2024[2017]Status: DisposedITAT Lucknow28 Nov 2025

Bench: SHRI KUL BHARAT, VICE PRESIDENT\nAND\nSHRI ANADEE NATH MISSHRA (Accountant Member)

Section 11(1)(a)Section 143Section 143(2)

…t the Income-tax Officer not only with regard to a matter raised\nby the assessee but also with regard to a matter which has been\nconsidered by the Income-tax Officer and determined in the course of\nthe assessment.\"\n\n1. Ugar Sagar Works Ltd vs CIT (1983) 141 ITR 326 (Bom HC\n\"The competence of appellate authority ranges over whole assessment\nproceedings without restrictions on him. His jurisdiction therefore\nextends to subject matter of assessment and not confines to subject\nmatter of appeal.\"\n\n1. CIT vs Kanpur Coal Syndicate 53 ITR 225(SC)\nCIT(A) may consider and decide any matter arising out of the…

ITO -INTL TAX CIRCLE 3(3) (2), MUMBAI vs. RAHUL RAJNIKANT PARIKH, MUMBAI

In the result, the appeal is allowed for statistical purposes

ITA 426/MUM/2022[2004-05]Status: DisposedITAT Mumbai26 Aug 2022AY 2004-05
Section 139Section 143(3)Section 147Section 22Section 34Section 34(1)(a)

…ection 19A was introduced in the Wealth-tax Act with effect from April 1, 1965, and the assessment was, therefore, without jurisdiction. The Tribunal entertained the ground and our court upheld the order of the Tribunal. In Ugar Sugar Works Ltd. v. CIT [1983] 141 ITR 326, our court was faced with a similar problem. In this case, the question of the Tribunal's jurisdiction was considered at length. It was held that the Tribunal's jurisdiction under section 254 was restricted to passing of orders on the subject-matter of the appeal though within the four corners of the subject-matter of appeal. However, within the…

RAHUL RAJNIKANT PARIKH,MUMBAI vs. ITO INTL TAX CIRCLE 3(3) (2) , MUMBAI

In the result, the appeal is allowed for statistical purposes

ITA 425/MUM/2022[2003-04]Status: DisposedITAT Mumbai26 Aug 2022AY 2003-04
Section 139Section 143(3)Section 147Section 22Section 34Section 34(1)(a)

…ection 19A was introduced in the Wealth-tax Act with effect from April 1, 1965, and the assessment was, therefore, without jurisdiction. The Tribunal entertained the ground and our court upheld the order of the Tribunal. In Ugar Sugar Works Ltd. v. CIT [1983] 141 ITR 326, our court was faced with a similar problem. In this case, the question of the Tribunal's jurisdiction was considered at length. It was held that the Tribunal's jurisdiction under section 254 was restricted to passing of orders on the subject-matter of the appeal though within the four corners of the subject-matter of appeal. However, within the…

KALPESH RAMNIKLAL JHAVERI,MUMBAI vs. ITO INTL TAX CIR 3(3) , MUMBAI

In the result, the appeal is allowed for statistical purposes

ITA 424/MUM/2022[2004-05]Status: DisposedITAT Mumbai26 Aug 2022AY 2004-05
Section 139Section 143(3)Section 147Section 22Section 34Section 34(1)(a)

…ection 19A was introduced in the Wealth-tax Act with effect from April 1, 1965, and the assessment was, therefore, without jurisdiction. The Tribunal entertained the ground and our court upheld the order of the Tribunal. In Ugar Sugar Works Ltd. v. CIT [1983] 141 ITR 326, our court was faced with a similar problem. In this case, the question of the Tribunal's jurisdiction was considered at length. It was held that the Tribunal's jurisdiction under section 254 was restricted to passing of orders on the subject-matter of the appeal though within the four corners of the subject-matter of appeal. However, within the…

KALPESH RASHMIKANT JHAVERI,MUMBAI vs. ITO IT ,CIRCLE- 3(3)(2), MUMBAI

In the result, the appeal is allowed for statistical purposes

ITA 423/MUM/2022[2003-04]Status: DisposedITAT Mumbai26 Aug 2022AY 2003-04
Section 139Section 143(3)Section 147Section 22Section 34Section 34(1)(a)

…ection 19A was introduced in the Wealth-tax Act with effect from April 1, 1965, and the assessment was, therefore, without jurisdiction. The Tribunal entertained the ground and our court upheld the order of the Tribunal. In Ugar Sugar Works Ltd. v. CIT [1983] 141 ITR 326, our court was faced with a similar problem. In this case, the question of the Tribunal's jurisdiction was considered at length. It was held that the Tribunal's jurisdiction under section 254 was restricted to passing of orders on the subject-matter of the appeal though within the four corners of the subject-matter of appeal. However, within the…

YCH LOGISTICS (INDIA) PRIVATE LIMITED,KANCHEEPURAM vs. DCIT, CHENNAI

In the result, the appeal of the assessee is allowed

ITA 322/CHNY/2016[2011-12]Status: DisposedITAT Chennai20 Jul 2022AY 2011-12

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Ajit Kumar Jain, CAFor Respondent: Dr. S.Palani Kumar, CIT
Section 10ASection 143(3)Section 144CSection 144C(5)Section 92C

…nalal Co. v. CIT [1980] 126 ITR 251 and the Delhi High Court in the case of CIT v. Anand Prasad [1981] 128 ITR 388. For reasons set out above, we differ from the view taken in these cases. 38. Our High Court in the case of Ugar Sugar Works Ltd. v. CIT [1983] 141 ITR 326 also followed the judgment of the Gujarat High Court in the case of CIT v. Karamchand Premchand Private Ltd. [1969] 74 ITR 254 and held that there was a distinction between the jurisdiction of the Appellate Assistant Commissioner and that of the Tribunal. It said that, while the Appellate Assistant Commissioner's jurisdiction ranges over the whol…

ACIT, NEW DELHI vs. M/S PURANMAL FOOD INDIA PVT. LTD.,, NEW DELHI

In the result the Cross Objection filed by the assessee is allowed and the appeal filed by the revenue is dismissed

ITA 502/DEL/2017[2011-12]Status: DisposedITAT Delhi27 Jan 2021AY 2011-12

Bench: Shri R.K. Panda & Ms. Suchitra Kambleasstt. Year 2011-12 Acit Vs. Puranmal Food India Pvt. Ltd. Cent. Circle 3 R/O F-28, New Delhi Smalakha Bandh Road, Near Hotel Uppal Orchid New Delhi - 110 037 Pan Aafcp3180Q (Appellant) (Respondent) Co. No. 107/Del/2019 Asstt. Year 2011-12 Puranmal Food India Pvt. Ltd. Vs. Acit R/O F-28, Cent. Circle 3 Smalakha Bandh Road, New Delhi Near Hotel Uppal Orchid New Delhi - 110 037 Pan Aafcp3180Q (Appellant) (Respondent

For Appellant: Shri Ved Jain AdvocateFor Respondent: Smt. Sushma Singh, CIT(DR)
Section 132Section 133(6)Section 153ASection 68

…eetee Clothing Pvt. Ltd. (supra) holding that an aggrieved party can file memorandum of cross objection only when the issue has been decided against the cross objector was based on the decision of Hon’ble Bombay High Court in the case of Ugar Sugar Works Ltd. 141 ITR 326. However the said decision of the Bombay High Court in the case of Ugar Sugar Works Ltd, (supra) has been overruled by the larger bench of the same Hon’ble High Court in the case of Ahmedabad Electricity Company Ltd. vs CIT 199 ITR 351. Further the decision of the Tribunal in the case of Neetee Clothing Pvt. Ltd. (supra) has been overruled by Hon…

Ugar Sugar Works Ltd. v. CIT (141 ITR 326) — Cited in 8 Judgments | BharatTax