Union Coal Co. Ltd. v. CIT

70 ITR 45High Court1968#18205 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2023.

Judgments citing Union Coal Co. Ltd. v. CIT

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

…. Vs. CIT (1991) 187 ITR 688 (SC); (ii) Addl. CIT Vs. Gurfargravures Pvt. Ltd. (1978) 111 ITR 1 (SC); 3 Captain Steel India Ltd., AY 2019-20 (iii) National Thermal Power Company Ltd. Vs. CIT (1998) 229 ITR 383 (SC); (i) Union Coal Company Ltd. Vs. CIT (1968) 70 ITR 45 (Cal); (v) Ramco Cements Ltd. Vs. DCIT (2015) 373 ITR 146. 3.1. Assessee relied on decision of Hon’ble Supreme Court in the case of Goetz (India) Ltd. Vs. CIT (2006) 284 ITR 323 (SC) and submitted that Hon’ble Supreme Court held that AO cannot entertain any new claim other than by way of revised return of income but the appellate authorities can ad…

Cavalcade Properties P. Ltd, Mumbai vs. ITO WD 12(1)(4), Mumbai

Accordingly, grounds raised by the assessee are allowed

ITA 4030/MUM/2017[2011-12]Status: DisposedITAT Mumbai30 Oct 2019AY 2011-12

Bench: Shri S. Rifaur Rahman, Am& Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 4030/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2012-13)

For Appellant: Shri Madhur Agarwal, AR byFor Respondent: Shri Awangshi Gimson, DR
Section 115JSection 143(1)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM& SHRI RAM LAL NEGI, JM आयकरअपीलसं./ I.T.A. No. 4030/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2012-13) ITO Ward 12(1)(4), M/s Cavalcade Properties Aayakar Bhavan, Pvt. Ltd. Churchgate, बिधम/ Plot No. C-30, G-Block, Mumbai-400 020 Opp-SIDBI, Bandra Kurla Vs. Complex, Bandra (east), Mumbai 400 051 स्थायीलेखासं./जीआइआरसं./PAN No. AACCC6226B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकरअपीलसं./ I.T.A. No. 4273/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2012-13) ITO Ward 12(1)(4), M/s Cavalcade Properties Aayakar Bhavan, Pvt…

M/S. Pgs Premiere Conferencing Private Limited, Bengaluru vs. Income Tax Officer, Ward-5(1)(3), Bengaluru

In the result, Assessee’s appeal for asst

ITA 2804/BANG/2017[2013-14]Status: DisposedITAT Bangalore05 Feb 2019AY 2013-14

Bench: Shri A.K Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri P.C Khincha, C.AFor Respondent: Shri C.H Sundar Rao, CIT
Section 194JSection 251(1)(a)Section 254(1)Section 31(3)(a)Section 40a

…e restrictions or limitation, if any, prescribed by the statutory provisions. In the absence of any statutory provision, the appellate authority is vested with all the plenary powers which the subordinate authority may have in the matter." Union Coal Co. Ltd. 70 ITR 45 (Cal) In this case, the Hon'ble Calcutta High Court observed as under: "There is nothing to debar an assessee from making a new claim for deduction in appeal before the Appellate Assistant Commissioner, and nothing to prevent the Appellate Assistant Commissioner, prima facie, to examine the force of such a claim, and if he is satisfied about the ma…

Shri Rambadal Dhuman Yadav, Ahmedabad vs. The Income Tax Officer, Ward-2(6), Baroda

In the result, the appeal is allowed for statistical purposes in the terms indicated above

ITA 1846/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad16 Nov 2018AY 2010-11

Bench: The Assessing Officer During The Assessment Proceedings”. Learned Counsel For The Assessee Submits That As The Assessment Was Framed Ex-Parte, Due To Factors Beyond The Control Of The Assessee, It Was A Fit Case In Which The Additional Evidences Should Have Been Admitted By The I Ta N O. 1 8 4 6/ Ah D 2 01 4 R A Mb A D Al D H U Mu N Y A Da V Vs . I To Ass E Ss Me N T Y Ea R : 2 0 10 - 1 1 Page 2 Of 9

Section 143Section 143(1)Section 143(2)Section 143(3)Section 44A

…ry vide powers and the interest of the substantial justice he can make further enquiry and he can admit a new ground of appeal. He can also give deductions not claimed by the assessee, as was held by this Court in the case of Union Coal Co. Ltd. v. CIT [1968] 70 ITR 45 (Cal.). In this case, counsel for the Revenue also did not dispute that in certain circumstances the AAC had jurisdiction to admit new grounds if it was necessary to admit new evidence. The point in this case is not whether the AAC is entitled to admit the new ground or evidence either suo motu or at the invitation of parties. In this, case, this i…

Shri Pankajkumar Bhikhabhai Patel, Anand vs. The Income Tax Officer, Ward-1, Anand

In the result, appeal is allowed for statistical purposes

ITA 661/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad22 Sept 2017AY 2010-11
Section 143(3)Section 69Section 69A

…ry vide powers and the interest of the substantial justice he can make further enquiry and he can admit a new ground of appeal. He can also give deductions not claimed by the assessee, as was held by this Court in the case of Union Coal Co. Ltd. v. CIT [1968] 70 ITR 45 (Cal.). In this case, counsel for the Revenue also did not dispute that in certain circumstances the AAC had jurisdiction to admit new grounds if it was necessary to admit new evidence. The point in this case is not whether the AAC is entitled to admit the new ground or evidence either suo motu or at the invitation of parties. In this, case, this i…

Union Coal Co. Ltd. v. CIT (70 ITR 45) — Cited in 5 Judgments | BharatTax