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“Assistant Commissioner”

Chapter I - PreliminarySection 2 - DefinitionsSection 2(9A) / Section 1178,789 judgments

The decision most relied on for Assistant Commissioner is Ahmedabad Electricity Co. Ltd. v. CIT (199 ITR 351), cited in 441 judgments on BharatTax.

Leading authorities on Assistant Commissioner

Ahmedabad Electricity Co. Ltd. v. CIT
199 ITR 351 · 1993 · High Court
441
citing judgments

Appellate authorities can consider additional grounds for deduction, even if not originally claimed before the Assessing Officer or Appellate Assistant Commissioner, provided the facts are not disputed and it pertains to a legal claim for correct tax liability. This is because the purpose of an appeal is to ascertain the correct tax liability.

Smt. Prabhavati S. Shah v. CIT
231 ITR 1 · 1998 · High Court
186
citing judgments

The first appellate authority must admit additional evidence if it is necessary for determining the true state of affairs and preventing undue hardship or a failure of justice, even without a specific request and particularly when the case falls under Rule 46A(1)(c).

H.R. Mehta v. Assistant Commissioner of Income-tax, Mumbai
72 Taxmann.com 110 · 2016 · High Court
125
citing judgments

The Assessing Officer must provide the assessee with all material relied upon for an addition or disallowance and an opportunity to cross-examine deponents or witnesses whose statements form the basis of the assessment. Failure to provide such an opportunity violates natural justice and invalidates the addition or disallowance.

Shyam Sunder Khandelwal v. Assistant Commissioner of Income Tax
161 Taxmann.com 255 · 2024 · High Court
97
citing judgments

When incriminating material belonging to a person other than the searched person is found during a search, assessment proceedings against that 'other person' must be initiated under Section 153C of the Income Tax Act. The revenue remains at liberty to proceed in accordance with law if initial proceedings are flawed.

CIT v. K.V. Pilliah and Sons.
63 ITR 411 · 1967 · Supreme Court
97
citing judgments

The Income Tax Appellate Tribunal is not required to repeat its reasons when it fully agrees with the conclusions of the lower appellate authority and has no further grounds to add, even as the final fact-finding body.

Kirloskar Investments & Finance Ltd. v. Assistant Commissioner of Income-tax
67 ITD 504 · 1998 · ITAT
58
citing judgments

Merely providing a copy of a statement or letters is not sufficient opportunity; when oral evidence is relied upon to replace written evidence, the party against whom it is used must be allowed to cross-examine the person concerned to properly weigh the evidence.

Gyankumar Agarwal (Ind.) v. Assistant Commissioner Income-tax
30 Taxmann.com 114 · 2013 · Reported
46
citing judgments

The burden of proof lies on the assessee to rebut the contents of documents or incriminating material discovered during a search and seizure operation, especially concerning undisclosed income, leveraging presumptions under sections like 132(4A) and 292C.

Malani Ramjivan Jagannath v. Assistant Commissioner Of Income Tax
316 ITR 120 · 2009 · High Court
46
citing judgments

A mere lower gross profit (G.P.) rate or deviation in G.P. is not sufficient to justify a trading addition or the rejection of books of account if the books are maintained properly, entries are vouched, and stock positions are not disputed. The estimation of profit must rely on cogent material beyond mere suspicion.

Judgments citing Assistant Commissioner

V.V. Ttitanium Pigments Pvt. Ltd., Tirunelveli vs. ACIT, CC-2, Madurai

Appeals stand dismissed

ITA 1304/CHNY/2024[2018-19]Status: DisposedITAT Chennai09 Oct 2024AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ Ita No.1305/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2019-20) M/S V.V. Titanium Pigments Pvt.Ltd Acit बनाम/ Mahadevankulam, Keeraikaranthattu Central Circle-2 Vs. Tisayanvillai, Tirunelveli-627 657. Madurai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcv-7723-P (अपीलाथ"/Appellant) : (" थ" / Respondent) & 6. आयकरअपील सं./ Ita No.1316/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 7. आयकरअपील सं./ Ita No.1312/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 8. आयकरअपील सं./ Ita No.1313/Chny/2024

For Appellant: Shri R. Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baram Som (CIT) -Ld. DR
Section 143(3)Section 153ASection 153DSection 37

Learned Commissioner of Income Tax (Appeals) - 19, Chennai ["Ld. CIT(A)"] failed to appreciate that the assessment order dated 18.02.2021 passed by the Assistant Commissioner of Income Tax, Central Circle - 2, Madurai ["Assessing Officer"] u/s.153A r.w.s 143(3) Of the Income-tax Act ,1961 ["Act"] is without jurisdiction

V.V. Ttitanium Pigments Pvt. Ltd., Tirunelveli vs. ACIT, CC-2., Madurai

Appeals stand dismissed

ITA 1303/CHNY/2024[2017-18]Status: DisposedITAT Chennai09 Oct 2024AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ Ita No.1305/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2019-20) M/S V.V. Titanium Pigments Pvt.Ltd Acit बनाम/ Mahadevankulam, Keeraikaranthattu Central Circle-2 Vs. Tisayanvillai, Tirunelveli-627 657. Madurai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcv-7723-P (अपीलाथ"/Appellant) : (" थ" / Respondent) & 6. आयकरअपील सं./ Ita No.1316/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 7. आयकरअपील सं./ Ita No.1312/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 8. आयकरअपील सं./ Ita No.1313/Chny/2024

For Appellant: Shri R. Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baram Som (CIT) -Ld. DR
Section 143(3)Section 153ASection 153DSection 37

Learned Commissioner of Income Tax (Appeals) - 19, Chennai ["Ld. CIT(A)"] failed to appreciate that the assessment order dated 18.02.2021 passed by the Assistant Commissioner of Income Tax, Central Circle - 2, Madurai ["Assessing Officer"] u/s.153A r.w.s 143(3) Of the Income-tax Act ,1961 ["Act"] is without jurisdiction

V.V. Ttitanium Pigments Pvt. Ltd., Tirunelveli vs. ACIT, CC-2, Madurai

Appeals stand dismissed

ITA 1301/CHNY/2024[2015-16]Status: DisposedITAT Chennai09 Oct 2024AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.1301/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 2. आयकरअपील सं./ Ita No.1302/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 3. आयकरअपील सं./ Ita No.1303/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2017-18) & 4. आयकरअपील सं./ Ita No.1304/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2018-19) & 5. आयकरअपील सं./ Ita No.1305/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2019-20) M/S V.V. Titanium Pigments Pvt.Ltd Acit बनाम/ Mahadevankulam, Keeraikaranthattu Central Circle-2 Vs. Tisayanvillai, Tirunelveli-627 657. Madurai. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcv-7723-P (अपीलाथ"/Appellant) : (" थ" / Respondent) & 6. आयकरअपील सं./ Ita No.1316/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2015-16) & 7. आयकरअपील सं./ Ita No.1312/Chny/2024 (िनधा+रण वष+ / Assessment Year: 2016-17) & 8. आयकरअपील सं./ Ita No.1313/Chny/2024

For Appellant: Shri R. Venkata Raman (CA) - Ld. ARFor Respondent: Shri Nilay Baram Som (CIT) -Ld. DR
Section 143(3)Section 153ASection 153DSection 37

Learned Commissioner of Income Tax (Appeals) - 19, Chennai ["Ld. CIT(A)"] failed to appreciate that the assessment order dated 18.02.2021 passed by the Assistant Commissioner of Income Tax, Central Circle - 2, Madurai ["Assessing Officer"] u/s.153A r.w.s 143(3) Of the Income-tax Act ,1961 ["Act"] is without jurisdiction

Ici India Management Staff Gratuity Fund, Haryana vs. A.C.I.T., Circle - 33, Kolkata

ITA 1508/KOL/2024[2015-2016]Status: DisposedITAT Kolkata08 Oct 2024AY 2015-2016

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 1507/Kol/2024 Assessment Year: 2015-2016 Ici India Limited Employees Gratuity Fund,……………………………………….Appellant Magnum Tower, 9Th Floor, Golf Course, Extension Road, Sector-58, Gurgaon-122011, Haryana [Pan:Aaati3857K] -Vs.- Assistant Commissioner Of Income Tax,…Respondent Circle-33, Kolkata, 10B, Middleton Row, Kolkata-700071 & I.T.A. No. 1508/Kol/2024 Assessment Year: 2015-2016 Ici India Management Staff Gratuity Fund,……………………………………….Appellant Magnum Tower, 9Th Floor, Golf Course, Extension Road, Sector-58, Gurgaon-122011, Haryana [Pan:Aaati4659R] -Vs.- Assistant Commissioner Of Income Tax,…Respondent Circle-33, Kolkata, 10B, Middleton Row, Kolkata-700071

Section 249Section 253Section 3Section 5

India Limited Employees Gratuity Fund,……………………………………….Appellant Magnum Tower, 9th Floor, Golf Course, Extension Road, Sector-58, Gurgaon-122011, Haryana [PAN:AAATI3857K] -Vs.- Assistant Commissioner of Income Tax,…Respondent Circle-33, Kolkata, 10B, Middleton Row, Kolkata-700071 & I.T.A. No. 1508/KOL/2024 Assessment Year: 2015-2016 ICI India Management Staff Gratuity Fund,……………………………………….Appellant ... Magnum Tower, 9th Floor, Golf Course, Extension Road, Sector-58, Gurgaon-122011, Haryana [PAN:AAATI4659R] -Vs.- Assistant Commissioner of Income Tax,…Respondent Circle-33, Kolkata, 10B, Middleton Row, Kolkata-700071 1 ICI India Limited Employees Gratuity Fund & ICI India Management Staff Gratuity Fund Appearances by: Shri Anup Sinha, A.R., appeared

Ici India Limited Employees Gratuity Fund, Haryana vs. A.C.I.T., Circle - 33, Kolkata

ITA 1507/KOL/2024[2015-2016]Status: DisposedITAT Kolkata08 Oct 2024AY 2015-2016

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 1507/Kol/2024 Assessment Year: 2015-2016 Ici India Limited Employees Gratuity Fund,……………………………………….Appellant Magnum Tower, 9Th Floor, Golf Course, Extension Road, Sector-58, Gurgaon-122011, Haryana [Pan:Aaati3857K] -Vs.- Assistant Commissioner Of Income Tax,…Respondent Circle-33, Kolkata, 10B, Middleton Row, Kolkata-700071 & I.T.A. No. 1508/Kol/2024 Assessment Year: 2015-2016 Ici India Management Staff Gratuity Fund,……………………………………….Appellant Magnum Tower, 9Th Floor, Golf Course, Extension Road, Sector-58, Gurgaon-122011, Haryana [Pan:Aaati4659R] -Vs.- Assistant Commissioner Of Income Tax,…Respondent Circle-33, Kolkata, 10B, Middleton Row, Kolkata-700071

Section 249Section 253Section 3Section 5

India Limited Employees Gratuity Fund,……………………………………….Appellant Magnum Tower, 9th Floor, Golf Course, Extension Road, Sector-58, Gurgaon-122011, Haryana [PAN:AAATI3857K] -Vs.- Assistant Commissioner of Income Tax,…Respondent Circle-33, Kolkata, 10B, Middleton Row, Kolkata-700071 & I.T.A. No. 1508/KOL/2024 Assessment Year: 2015-2016 ICI India Management Staff Gratuity Fund,……………………………………….Appellant ... Magnum Tower, 9th Floor, Golf Course, Extension Road, Sector-58, Gurgaon-122011, Haryana [PAN:AAATI4659R] -Vs.- Assistant Commissioner of Income Tax,…Respondent Circle-33, Kolkata, 10B, Middleton Row, Kolkata-700071 1 ICI India Limited Employees Gratuity Fund & ICI India Management Staff Gratuity Fund Appearances by: Shri Anup Sinha, A.R., appeared

ACIT-CC-1(3), New Marine Lines, Churchgate vs. Ms. Shanti Enterprises, Vashi

In the result ground number 1 and 2 of the appeal for assessment year 2015 – 16 of the learned assessing officer are dismissed

ITA 1349/MUM/2024[2012-13]Status: DisposedITAT Mumbai08 Oct 2024AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shriraj Kumar Chauhan, Jm A.Y.2012-13 A.Y.2015-16 Acit-Central Circle-1(3), Bhagwati Developers, Mumbai 1306, 13Th Floor, Vs. Real Tech Park, Plot No.39/2, Sector-30A, Vashi Navi Mumbai Co No. 80/Mum/2024 A.Y. 2012-13 [Ita No. 1346/Mum/2024] Bhagwati Developers, Acit-Central Circle-1(3), 1306, 13Th Floor, Mumbai Real Tech Park, Plot No.39/2, Sector-30A, Vashi Navi Mumbai Pan Aalfb 5272C A.Y. 2012-13 Acit-Central Circle-1(3), Ms. Shanti Enterprises, Mumbai Office No. 1306, Real Tech Park, Plot No.39/2, Sector-30A Vashi Co No. 110/Mum/2024 A.Y. 2012-13 [Ita No. 1349/Mum/2024] Ms. Shanti Enterprises, Acit-Central Circle-1(3), Office No. 1306, Real Tech Mumbai Park, Plot No.39/2, Sector-30A Vashi (Appellant) (Respondent) Assessee By Shri Mani Jain & Shri Prateek Jain

Section 132Section 143Section 153ASection 69C

Date of pronouncement O R D E R PER PRASHANT MAHARISHI, AM: 1. This is the bunch of three appeals filed by The Assistant Commissioner of Income tax , central Circle -1 (3) , Mumbai [The learned AO] and 2 cross objections filed by the assessee in case of 2 entities namely ... take up the appeal in case of BHAGWATI DEVELOPERS (the assessee) for assessment year 2012 – 13 wherein ITA number 1346/M/2024 is filed by The Assistant Commissioner Of Income Tax – Central Circle – ITA No.1346,1349 & 1490/M/2024 CO 80, 110/Mum/2024 A Y : 2012–13, 2015-16 Bhagwati Developers & others 1 (3), Mumbai

ACIT-CC-1(3), Mumbai vs. Bhagwati Developers, Navi Mumbai

In the result ground number 1 and 2 of the appeal for assessment year 2015 – 16 of the learned assessing officer are dismissed

ITA 1346/MUM/2024[2012-13]Status: DisposedITAT Mumbai08 Oct 2024AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shriraj Kumar Chauhan, Jm A.Y.2012-13 A.Y.2015-16 Acit-Central Circle-1(3), Bhagwati Developers, Mumbai 1306, 13Th Floor, Vs. Real Tech Park, Plot No.39/2, Sector-30A, Vashi Navi Mumbai Co No. 80/Mum/2024 A.Y. 2012-13 [Ita No. 1346/Mum/2024] Bhagwati Developers, Acit-Central Circle-1(3), 1306, 13Th Floor, Mumbai Real Tech Park, Plot No.39/2, Sector-30A, Vashi Navi Mumbai Pan Aalfb 5272C A.Y. 2012-13 Acit-Central Circle-1(3), Ms. Shanti Enterprises, Mumbai Office No. 1306, Real Tech Park, Plot No.39/2, Sector-30A Vashi Co No. 110/Mum/2024 A.Y. 2012-13 [Ita No. 1349/Mum/2024] Ms. Shanti Enterprises, Acit-Central Circle-1(3), Office No. 1306, Real Tech Mumbai Park, Plot No.39/2, Sector-30A Vashi (Appellant) (Respondent) Assessee By Shri Mani Jain & Shri Prateek Jain

Section 132Section 143Section 153ASection 69C

Date of pronouncement O R D E R PER PRASHANT MAHARISHI, AM: 1. This is the bunch of three appeals filed by The Assistant Commissioner of Income tax , central Circle -1 (3) , Mumbai [The learned AO] and 2 cross objections filed by the assessee in case of 2 entities namely ... take up the appeal in case of BHAGWATI DEVELOPERS (the assessee) for assessment year 2012 – 13 wherein ITA number 1346/M/2024 is filed by The Assistant Commissioner Of Income Tax – Central Circle – ITA No.1346,1349 & 1490/M/2024 CO 80, 110/Mum/2024 A Y : 2012–13, 2015-16 Bhagwati Developers & others 1 (3), Mumbai