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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

M/S Brady Company India Private Limited, Bangalore vs. Income Tax Officer Ward-1(1)(4), Bangalore

In the result, ground 26 is allowed for statistical purposes

ITA 790/BANG/2019[2014-15]Status: DisposedITAT Bangalore22 Mar 2022AY 2014-15

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.103/Bang/2019 : Asst.Year 2014-2015 It(Tp)A No.790/Bang/2019 : Asst.Year 2014-2015 M/S.Brady Company India Private The Income Tax Officer Limited, No.26, Survey No.41 Ward 1(1)(4) V. Bengaluru. Konappana Agrahara Village Begur, Hobli, Electronci City, Phase-Ii, Bengaluru – 560 100. Pan : Aaccb8163A (Appellant) (Respondent) Appellant By : Sri.K.R.Vasudevan, Advocate Respondent By : Sri.Pradeep Kumar, Cit-Dr Date Of Pronouncement : 22.03.2022 Date Of Hearing : 07.03.2022 O R D E R Per George George K, Jm : These Appeals Are At The Instance Of The Assessee. The Relevant Assessment Year Is 2014-2015. 2. The Reason For Filing Two Appeals For Assessment Year 2014-2015 Is That Pursuant To The Dispute Resolution Panel’S (Drp) Directions (Directions Dated 28.09.2008), The A.O. Passed Final Assessment Order U/S 143(3) R.W.S. 144C Of The I.T.Act Dated 15.11.2018. In The Said Assessment Order, The Aggregate Transfer Pricing Adjustment Was Determined At Rs.14,43,51,081. An Appeal Has Been Filed Before The Tribunal Against The Order U/S 143(3) R.W.S. 144C Of The I.T.Act (Appeal No.It(Tp)A No.103/Bang/2019). Subsequently, On Application By The Assessee, The Drp Passed Rectification Order Dated

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Sri.Pradeep Kumar, CIT-DR
Section 143(3)Section 154

margins have to be made on account of underutilization of capacity: (i) In the case of M/s. Mando India Steering Systems Private Limited vs Assistant Commissioner of Income Tax, [I.T.A. No. 2092/Mds 12012], the Tribunal upheld the contention of the taxpayer for making a suitable adjustment on account of idle

M/S Brady Company India Private Limited, Bangalore vs. Income Tax Officer Ward-1(1)(4), Bangalore

In the result, ground 26 is allowed for statistical purposes

ITA 103/BANG/2019[2014-15]Status: DisposedITAT Bangalore22 Mar 2022AY 2014-15

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.103/Bang/2019 : Asst.Year 2014-2015 It(Tp)A No.790/Bang/2019 : Asst.Year 2014-2015 M/S.Brady Company India Private The Income Tax Officer Limited, No.26, Survey No.41 Ward 1(1)(4) V. Bengaluru. Konappana Agrahara Village Begur, Hobli, Electronci City, Phase-Ii, Bengaluru – 560 100. Pan : Aaccb8163A (Appellant) (Respondent) Appellant By : Sri.K.R.Vasudevan, Advocate Respondent By : Sri.Pradeep Kumar, Cit-Dr Date Of Pronouncement : 22.03.2022 Date Of Hearing : 07.03.2022 O R D E R Per George George K, Jm : These Appeals Are At The Instance Of The Assessee. The Relevant Assessment Year Is 2014-2015. 2. The Reason For Filing Two Appeals For Assessment Year 2014-2015 Is That Pursuant To The Dispute Resolution Panel’S (Drp) Directions (Directions Dated 28.09.2008), The A.O. Passed Final Assessment Order U/S 143(3) R.W.S. 144C Of The I.T.Act Dated 15.11.2018. In The Said Assessment Order, The Aggregate Transfer Pricing Adjustment Was Determined At Rs.14,43,51,081. An Appeal Has Been Filed Before The Tribunal Against The Order U/S 143(3) R.W.S. 144C Of The I.T.Act (Appeal No.It(Tp)A No.103/Bang/2019). Subsequently, On Application By The Assessee, The Drp Passed Rectification Order Dated

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Sri.Pradeep Kumar, CIT-DR
Section 143(3)Section 154

margins have to be made on account of underutilization of capacity: (i) In the case of M/s. Mando India Steering Systems Private Limited vs Assistant Commissioner of Income Tax, [I.T.A. No. 2092/Mds 12012], the Tribunal upheld the contention of the taxpayer for making a suitable adjustment on account of idle

Memon Co Op Bank Ltd, Mumbai vs. DCIT 1(3)(2), Mumbai

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

ITA 5990/MUM/2019[2009-10]Status: DisposedITAT Mumbai08 Mar 2022AY 2009-10

Bench: Shri S. Rifaur Rahman, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.5990/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2009-10) Memon Co-Op Bank Ltd बिधम/ Dcit-1(3)(2) C/O Memon Co-Op Bank Aaykar Bhavan, M. K. Road, Vs. Ltd, Patel & Sony Arcade, Mumbai-400020. 234 Bellasis Road, Nagpada, Mumbai-400008. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaat0066G (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri Pankaj Toprani Revenue By: Ajay Chandra (Dr) सुनवाई की तारीख / Date Of Hearing: 02/02/2022 घोषणा की तारीख /Date Of Pronouncement: 08/03/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 17.07.2019 Passed By The Commissioner Of Income Tax (Appeals)-03, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2009-10 Wherein The Penalty Levied By The Ao Has Been Ordered To Be Confirmed. 2. The Assessee Has Raised The Following Grounds: - “A. On The Facts & Circumstances Of The Case The Learned Cit(A) Erred In Confirming The Penalty Of Rs.70,61,337/- U/S 271(1)(C). B. The Learned C.1.T. (A) Failed To Appreciate That:

For Appellant: Shri Pankaj TopraniFor Respondent: Ajay Chandra (DR)
Section 143(3)Section 147Section 271(1)Section 271(1)(c)

case of Kaushalya (supra) and observed as under:- “...The notice clearly demonstrated non-application of mind on the part of the Inspecting Assistant Commissioner. The vagueness and ambiguity in the notice had also prejudiced the right of reasonable opportunity of the assessee since he did not know what exact charge