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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

C.N.Babu, Ramanagaram vs. Income Tax Officer Ward-1, Ramanagara

In the result, the appeal of the assessee is partly allowed

ITA 356/BANG/2019[2008-09]Status: DisposedITAT Bangalore16 Aug 2022AY 2008-09

Bench: Shri N. V. Vasudevan & Shri Laxmi Prasad Sahuassessment Year : 2008-09 Shri. C. N. Babu, Vs. Ito, Prop: Hotel Chirag, Ward – 1, B. M. Road, Bidadi, Ramanagara. Ramanagaram Taluk – 562 109. Pan : Ajxpb 4497 N Appellant Respondent Assessee By : Shri. Raghavendra R. Chakravarthy, Ca Revenue By : Shri. K. R. Narayana, Addl. Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 08.08.2022 Date Of Pronouncement : 16.08.2022 O R D E R Per N. V. Vasudevanthis Is An Appeal By The Assessee Against The Order Dated 27.12.2018 Of Cit(A) – 3, Bengaluru, Relating To Assessment Year 2008-09. 2. Ground Nos.1, 11 & 12 Raised By The Assessee Are General In Nature & Does Not Require Any Adjudication. Ground No.2 Raised By The Assessee Reads As Follows:

For Appellant: Shri. Raghavendra R. Chakravarthy, CAFor Respondent: Shri. K. R. Narayana, Addl. CIT(DR)(ITAT), Bengaluru
Section 46ASection 68

Shapoorji Pallonji Mistry 44 ITR 891 wherein the Hon’ble Supreme Court has held that in an appeal filed by the assessee the Appellate Assistant Commissioner has no power to enhance the assessment by discovering new sources of income not mentioned in the return of the assessee or considered ... case of CIT Vs. Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 (SC) wherein the Hon’ble Supreme Court held that the Appellate Assistant Commissioner has no jurisdiction under section 31(3) of the Indian Income-tax Act, 1922, to assess a source of income which is not disclosed either

Nuance Transcription Services India Pvt Ltd, Bangalore vs. The Assistant Commissioner of Income Tax Circle-5(1)(1), Bangalore

In the result, the appeal filed by the assessee is partly allowed

ITA 173/BANG/2017[2012-13]Status: DisposedITAT Bangalore10 Aug 2022AY 2012-13

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am It(Tp)A No.173/Bang/2017 : Asst.Year 2012-2013 M/S.Nuance Transcription The Assistant Commissioner Services India Private Limited Of Income-Tax, Circle 5(1)(1) V. Bangalore. First Floor, Block B, Salarpuria Aura, Khata No.434/170 Marathahalli-Sarjapur Outer Ring Road, Kaverappa Layout Bangalore – 560 103. Pan : Aaacf3465F. (Appellant) (Respondent) Appellant By : Sri.Vishal Kalra, Ca Respondent By : Sri.Harishchandra Naik, Cit-Dr Date Of Pronouncement : 10.08.2022 Date Of Hearing : 28.07.2022 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 22.11.2016 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2012-2013. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is Engaged In Providing Information Technology Enabled Services (Ites) To Focus Enterprises Limited, Usa, Which Is An Associate Enterprise (Ae) Of The Assessee. For The Assessment Year 2012-2013, The Return Of Income Was Filed Declaring Total Income Of Rs.23,99,94,900. The Assessment Was Selected For Scrutiny & Notice U/S 2 It(Tp)A No.173/Bang/2017. M/S.Nuance Transcription Services India Private Limited. 143(2) Of The I.T.Act Dated 14.08.2013 Was Served. During The Course Of Assessment Proceedings, It Was Noticed That The Assessee Had Entered Into International Transactions With Its Ae. Accordingly, The Case Was Referred To The Transfer Pricing Officer (Tpo) To Determine The Arm’S Length Price (Alp) Of The International Transaction Undertaken By The Assessee With Its Ae’S. The Tpo Vide Order Dated 28.01.2016, Passed U/S 92Ca Of The I.T.Act, Proposed The Following Tp Adjustments:-

For Appellant: Sri.Vishal Kalra, CAFor Respondent: Sri.Harishchandra Naik, CIT-DR
Section 133(6)Section 143(3)Section 2Section 92C

BENCHES “A”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM IT(TP)A No.173/Bang/2017 : Asst.Year 2012-2013 M/s.Nuance Transcription The Assistant Commissioner Services India Private Limited of Income-tax, Circle 5(1)(1) v. Bangalore. First Floor, Block B, Salarpuria Aura, Khata No.434/170 Marathahalli-Sarjapur Outer

Devendra Rajnikant Ladhani, Mumbai vs. ACIT, Central Circ;E-3, Mumbai

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 178/MUM/2021[2015-16]Status: DisposedITAT Mumbai03 Aug 2022AY 2015-16

Bench: Shri Pavan Kumar Gadala & Shri Gagan Goyaldevendra Rajnikant Ladhani, 1, Om Building, Opp. Rishi Vihar Complex, Bolinj Road, Virar (W), District-Palghar-401303 Pan: Abfpl5079C ...... Appellant Vs. Acit, Central Circle-3, 6Th Floor, Ashar It Park, Wagle Industrial Estate, Road No.16X, Thane (West)-400604. ..... Respondent Appellant By : Sh. Subhodh Ratnaparkhi Respondent By : Sh. Nimesh Yadav, Cit-Dr Date Of Hearing : 09/05/2022 Date Of Pronouncement : 03/08/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals) -11, Pune [Hereinafter Referred To As (‘Ld. Cit(A)’) Dated 30.12.2020 For The Assessment Year (Ay) 2015-16. The Assessee Has Raised The Following Grounds Of Appeal: “The Hon. Cit(A) Erred In Upholding The Addition Of Rs.3,82,84,000/- Made U/S 69A Of The It. Act, 1961 As Unexplained Money On Account Of Cash Found At The Residence & From The Bank Lockers Of The Appellant During The Course Of 2 Ita No. 178/Mum/2021- Devendra Ranjikant Ladhani

For Appellant: Sh. Subhodh RatnaparkhiFor Respondent: Sh. Nimesh Yadav, CIT-DR
Section 132Section 132(4)Section 143(3)Section 69A

ITAT as under: 1. Commissioner of Income-tax v. S.P. Jain [1973] 87 ITR 370 (SC) 2. Saveetha Institute of Medical & Technical Sciences v. Assistant Commissioner of Income-tax [2012] 25 taxmann.com 138 (Chennai - Trib.) 3. Commissioner of Income Tax-14, Mumbai v. Rakesh Ramani [2018] 94 taxmann.com 461 (Bombay

Courtyard Real Estate Pvt. Ltd, `Mumbai vs. ACIT Cent. Cir -5(4), Mumbai

In the result, appeal of the assessee is Allowed

ITA 2312/MUM/2021[2017-18]Status: DisposedITAT Mumbai26 Jul 2022AY 2017-18

Bench: Shri Abyt Varkey & Shri Gagan Goyalm/S Courtyard Real Estate Private Limited 1St Floor, Windsor, Cst Road, Kalina, Santacruz East Mumbai-400098 Pan: Aadcr0870K ...... Appellant Vs. Assistant Commissioner Of Income Tax, Central Circle 5(4), Air India Building, Nariman Point, Mumbai-400021 ..…Respondent Appellant By : Shri. Jitendra Jain, Ca Respondent By : Shri Shyam Joshi, Sr. Dr Date Of Hearing : 19/05/2022 Date Of Pronouncement : 26/07/2022 Order Per Gagan Goyal, Am: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-53, Mumbai [Hereinafter Referred To As Cit (A)] Vide Order Dated 26.10.2021 For The Assessment Year (Ay) 2017-18. The Solitary Issue Disputed In Appeal Is As Under: “1. The Cit(A) Erred In Confirming The Action Of Ao In Treating The Interest Income Earned On Fixed Deposits (Fd) Of Rs. 60,49,527/- As “Income From Other Sources” For The Year As Against Reducing The Same From The Total Cost Of Work In Progress. 2. The Appellant Submits That On The Facts & Circumstances Of The Case The Interest Income Earned On Fd Of Rs. 60,49,527/- Reduces The Interest Cost On Funds Borrowed For The Project & Thus Has Been Rightly Reduced From The Cost Of Project. 3. Your Appellant Craves Leave To Add, To Alter, Or To Amend The Aforesaid Grounds Of Appeal. 2 M/S Courtyard Real Estate Pvt. Ltd. 2. Brief Facts Of The Case Are That The Assessee-Company Is In The Business Of Real Estates Development & Construction. It Filed Its Return Of Income For Ay 2017- 18 On 30.3.2018 Declaring Income For The Year At Rs. 56,72,910/-. During The Year Under Consideration, The Assessee Was Constructing A Residential Project At Pokhran Road No 2, Thane. It Was Following Percentage Completion Method (Pcm) Of Accounting For Revenue Recognition.

For Appellant: Shri. Jitendra Jain, CAFor Respondent: Shri Shyam Joshi, Sr. DR

GAGAN GOYAL, ACCOUNTANT MEMBER M/s Courtyard Real Estate Private Limited 1st Floor, Windsor, CST Road, Kalina, Santacruz East Mumbai-400098 PAN: AADCR0870K ...... Appellant Vs. Assistant Commissioner of Income Tax, Central Circle 5(4), Air India Building, Nariman Point, Mumbai-400021 ..…Respondent Appellant by : Shri. Jitendra Jain, CA Respondent by : Shri