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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

G.J. Holding Pvt. Ltd., Ludhiana vs. ACIT, C-2, Ludhiana

In the result, the appeal of the assessee stands allowed

ITA 1171/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh30 Jan 2024AY 2011-12

Bench: Shri Sanjay Garg & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No.1171/Chandi/2019 िनधा"रण वष" / Assessment Year : 2011-12 G.J. Holding Pvt. Ltd. बनाम Acit, Central Circle-Ii, Ludhiana C/O G.S. Auto International Limited, G.S. Estate, G.T. Road, Ludhiana. "थायी लेखा सं./Pan No: Aaacg6664K अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee By : Shri P.K. Goel & Sunil Arora, C.As राज"व क" ओर से/ Revenue By : Smt. Amanpreet Kaur, Sr. Dr सुनवाई क" तारीख/Date Of Hearing : 18.12.2023 उदघोषणा क" तारीख/Date Of Pronouncement : 30.01.2024 आदेश/Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 04.07.2019 Of The Commissioner Of Income Tax (Appeals)-5, Ludhiana[Hereinafter Referred To As The ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following 2. Grounds Of Appeal:

For Appellant: Shri P.K. Goel & Sunil Arora, C.AsFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 132Section 133ASection 139Section 143(1)Section 147Section 148Section 250

Assessment Year : 2011-12 G.J. Holding Pvt. Ltd. Page 24 of 26 - Hon’ble Gujrat High Court in case of Arvind Mills Ltd. vs. Assistant Commissioner of Wealth Tax - Hon’ble Karnataka High Court in case of Deepak Extrusions Pvt. Ltd. vs. The Deputy Commissioner of Income

Himanshu Chimanlal Engineer, Mumbai vs. Assistant Commissioner of Income Tax, 19 (2), Mumbai

In the result, the appeals of the assessee are allowed

ITA 3209/MUM/2023[2007-08]Status: DisposedITAT Mumbai30 Jan 2024AY 2007-08

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.3209/Mum/2023 (निर्धारण वर्ा / Assessment Years: 2007-08) & आयकर अपील सं/ I.T.A. No.3208/Mum/2023 (निर्धारण वर्ा / Assessment Years: 2009-10) Himanshu Chimanlal बिधम/ Assistant Commissioner Engineer Income Tax, 19 (2) Vs. 33 – Chamunda Niwas, B- Piramal Chambers, Wing, 3Rd Floor, Tagore Parel, Mumbai-400012. Road, Santa Cruz (West), Mumbai-400054. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaape0548H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Anant N Pai Revenue By: Shri. P D Chougle (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 16/01/2024 घोषणा की तारीख /Date Of Pronouncement: 30/01/2024 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-34, Mumbai/National Faceless Appeal Center, Delhi (Nfac) [Hereinafter Referred As “Ld. Cit(A)”] Dated 14.07.2023 For The Assessment Year (Ay) 2007-08 & Ay 2009-10. 2. Both Sides Agree That These Appeals Are Penalty Appeals; & Facts As Well As The Penalty Levied Are Similar/Identical In Both Appeals. Therefore, Appeal For The Ay 2007-08 Is Taken As The Lead Case & The Result Of Which Will Be Followed Mutatis Mutandis For The Appeal For Ay 2009-10. A.Y. 2007-08, 2009-10 Himanshu Chimanlal Engineer, Mumbai 3. Coming To Appeal For Ay 2007-08, The Ld. Ar Of The Assessee Shri Anant N Pai Pointed Out That The Ao Had Levied An Amount Of Rs.5,00,000/- U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter “The Act”) By Penalty Order Dated 31.03.2014 For Ay. 2007-08 (And Rs. 10,00,000/- For Ay 2009-10). Further According To Him, The Ld. Cit(A) Has Confirmed The Impugned Penalty Levied By The Ao. Before Us The Assessee Has Raised An Addition Ground Of Appeal Wherein Assessee Has Raised The Legal Issue Which Is Reproduced As Under:-

For Appellant: Shri Anant N PaiFor Respondent: Shri. P D Chougle (Sr. AR)
Section 271(1)(c)Section 274

अपील सं/ I.T.A. No.3209/Mum/2023 (निर्धारण वर्ा / Assessment Years: 2007-08) & आयकर अपील सं/ I.T.A. No.3208/Mum/2023 (निर्धारण वर्ा / Assessment Years: 2009-10) Himanshu Chimanlal बिधम/ Assistant Commissioner Engineer Income Tax, 19 (2) Vs. 33 – Chamunda Niwas, B- Piramal Chambers, Wing, 3rd Floor, Tagore Parel, Mumbai-400012. Road, Santa Cruz (West), Mumbai

Himanshu Chimanlal Engineer, Mumbai vs. Assistant Commissioner of Income Tax 19 (2) Mumbai, Mumbai

In the result, the appeals of the assessee are allowed

ITA 3208/MUM/2023[2009-10]Status: DisposedITAT Mumbai30 Jan 2024AY 2009-10

Bench: Shri Aby T. Varkey, Jm & Shri S Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.3209/Mum/2023 (निर्धारण वर्ा / Assessment Years: 2007-08) & आयकर अपील सं/ I.T.A. No.3208/Mum/2023 (निर्धारण वर्ा / Assessment Years: 2009-10) Himanshu Chimanlal बिधम/ Assistant Commissioner Engineer Income Tax, 19 (2) Vs. 33 – Chamunda Niwas, B- Piramal Chambers, Wing, 3Rd Floor, Tagore Parel, Mumbai-400012. Road, Santa Cruz (West), Mumbai-400054. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaape0548H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Anant N Pai Revenue By: Shri. P D Chougle (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 16/01/2024 घोषणा की तारीख /Date Of Pronouncement: 30/01/2024 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-34, Mumbai/National Faceless Appeal Center, Delhi (Nfac) [Hereinafter Referred As “Ld. Cit(A)”] Dated 14.07.2023 For The Assessment Year (Ay) 2007-08 & Ay 2009-10. 2. Both Sides Agree That These Appeals Are Penalty Appeals; & Facts As Well As The Penalty Levied Are Similar/Identical In Both Appeals. Therefore, Appeal For The Ay 2007-08 Is Taken As The Lead Case & The Result Of Which Will Be Followed Mutatis Mutandis For The Appeal For Ay 2009-10. A.Y. 2007-08, 2009-10 Himanshu Chimanlal Engineer, Mumbai 3. Coming To Appeal For Ay 2007-08, The Ld. Ar Of The Assessee Shri Anant N Pai Pointed Out That The Ao Had Levied An Amount Of Rs.5,00,000/- U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter “The Act”) By Penalty Order Dated 31.03.2014 For Ay. 2007-08 (And Rs. 10,00,000/- For Ay 2009-10). Further According To Him, The Ld. Cit(A) Has Confirmed The Impugned Penalty Levied By The Ao. Before Us The Assessee Has Raised An Addition Ground Of Appeal Wherein Assessee Has Raised The Legal Issue Which Is Reproduced As Under:-

For Appellant: Shri Anant N PaiFor Respondent: Shri. P D Chougle (Sr. AR)
Section 271(1)(c)Section 274

अपील सं/ I.T.A. No.3209/Mum/2023 (निर्धारण वर्ा / Assessment Years: 2007-08) & आयकर अपील सं/ I.T.A. No.3208/Mum/2023 (निर्धारण वर्ा / Assessment Years: 2009-10) Himanshu Chimanlal बिधम/ Assistant Commissioner Engineer Income Tax, 19 (2) Vs. 33 – Chamunda Niwas, B- Piramal Chambers, Wing, 3rd Floor, Tagore Parel, Mumbai-400012. Road, Santa Cruz (West), Mumbai