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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

Tata Communications Limited(Formerly Videsh Sanchar Nigam Ltd.), Mumbai vs. Addl. CIT Range - 1(3), Mumbai

In the result, this appeal by the assessee is allowed

ITA 572/MUM/2014[2009-10]Status: DisposedITAT Mumbai23 Feb 2022AY 2009-10

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 7514 /मुं/2011 ("न. व. 2007-08 ) आअसं. 6781/मुं/2012 ("न.व. 2008-09) आअसं. 572/मुं/2014 ("न.व. 2009-10) आअसं. 1106/मुं/2015 ("न.व. 2010-11) Tata Communications Ltd. (Formerly Videsh Sanchar Nigam Ltd.) Videsh Sanchar Nigam Bhavan, M.G Road, Fort, Mumbai 400 001 ...... अपीलाथ" /Appellant Pan: Aaccv-2808-C बनाम Vs. Additional Commissioner Of Income Tax, Range 1(3), Room No.540, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent आअसं. 1657/मुं/2014 ("न.व. 2009-10) आअसं. 1561/मुं/2015 ("न.व. 2010-11) The Dcit -1(3) Room No.564,Aaykar Bhavan, M.K.Road, ...... अपीलाथ" /Appellant Mumbai 400 020 बनाम Vs.

For Appellant: Shri J.D. Mistry, Sr. Advocate with S/Shri Harsh M. Kapadia and K.DamaniaFor Respondent: Shri. Vatsalya Saxena& Shri B.K.Bagchi
Section 120(4)(b)Section 143(3)

Assessment Year 2007-08 on 31/01/2007. The return of the assessee was processed and intimation under section 143(1) of the Act signed by Assistant Commissioner of Income Tax (ACIT) was received by the assessee. Thereafter, the assessee filed a revised return of income on 30/03/2009. The assessee received notice

Tata Communications Ltd ( Formerly Videsh Sanchar Nigam Ltd), Mumbai vs. Addl CIT RG 1(3), Mumbai

In the result, this appeal by the assessee is allowed

ITA 6781/MUM/2012[2008-09]Status: DisposedITAT Mumbai23 Feb 2022AY 2008-09

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 7514 /मुं/2011 ("न. व. 2007-08 ) आअसं. 6781/मुं/2012 ("न.व. 2008-09) आअसं. 572/मुं/2014 ("न.व. 2009-10) आअसं. 1106/मुं/2015 ("न.व. 2010-11) Tata Communications Ltd. (Formerly Videsh Sanchar Nigam Ltd.) Videsh Sanchar Nigam Bhavan, M.G Road, Fort, Mumbai 400 001 ...... अपीलाथ" /Appellant Pan: Aaccv-2808-C बनाम Vs. Additional Commissioner Of Income Tax, Range 1(3), Room No.540, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent आअसं. 1657/मुं/2014 ("न.व. 2009-10) आअसं. 1561/मुं/2015 ("न.व. 2010-11) The Dcit -1(3) Room No.564,Aaykar Bhavan, M.K.Road, ...... अपीलाथ" /Appellant Mumbai 400 020 बनाम Vs.

For Appellant: Shri J.D. Mistry, Sr. Advocate with S/Shri Harsh M. Kapadia and K.DamaniaFor Respondent: Shri. Vatsalya Saxena& Shri B.K.Bagchi
Section 120(4)(b)Section 143(3)

Assessment Year 2007-08 on 31/01/2007. The return of the assessee was processed and intimation under section 143(1) of the Act signed by Assistant Commissioner of Income Tax (ACIT) was received by the assessee. Thereafter, the assessee filed a revised return of income on 30/03/2009. The assessee received notice

Tata Communication Ltd. (Formerly Known As Videsh Sanchar Nigam Ltd.), Mumbai vs. Addl.C.I.T.RG.1(3), Mumbai

In the result, this appeal by the assessee is allowed

ITA 7514/MUM/2011[2007-08]Status: DisposedITAT Mumbai23 Feb 2022AY 2007-08

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 7514 /मुं/2011 ("न. व. 2007-08 ) आअसं. 6781/मुं/2012 ("न.व. 2008-09) आअसं. 572/मुं/2014 ("न.व. 2009-10) आअसं. 1106/मुं/2015 ("न.व. 2010-11) Tata Communications Ltd. (Formerly Videsh Sanchar Nigam Ltd.) Videsh Sanchar Nigam Bhavan, M.G Road, Fort, Mumbai 400 001 ...... अपीलाथ" /Appellant Pan: Aaccv-2808-C बनाम Vs. Additional Commissioner Of Income Tax, Range 1(3), Room No.540, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent आअसं. 1657/मुं/2014 ("न.व. 2009-10) आअसं. 1561/मुं/2015 ("न.व. 2010-11) The Dcit -1(3) Room No.564,Aaykar Bhavan, M.K.Road, ...... अपीलाथ" /Appellant Mumbai 400 020 बनाम Vs.

For Appellant: Shri J.D. Mistry, Sr. Advocate with S/Shri Harsh M. Kapadia and K.DamaniaFor Respondent: Shri. Vatsalya Saxena& Shri B.K.Bagchi
Section 120(4)(b)Section 143(3)

Assessment Year 2007-08 on 31/01/2007. The return of the assessee was processed and intimation under section 143(1) of the Act signed by Assistant Commissioner of Income Tax (ACIT) was received by the assessee. Thereafter, the assessee filed a revised return of income on 30/03/2009. The assessee received notice

DCIT 9(2)(1), Mumbai vs. M/S B. Chopda Construction P. Ltd., Mumbai

In the result, the appeal of the appellant is Partly Allowed

ITA 1513/MUM/2020[2011-12]Status: DisposedITAT Mumbai22 Feb 2022AY 2011-12

Bench: Pramod Kumar, Vp & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No. 1513/Mum/2020 (निर्धारण वर्ा / Assessment Year: 2011-12) Dcit-9(2)(1) बिधम/ M/S. B. Chopda Construction Room No.665A, 6Th Floor, Pvt. Ltd. Vs. Aayakar Bhavan, A-208, Sagar Tech Plaza, Churchgate, Mumbai- Sakinaka Junction, Andheri, 400020. Mumbai-400072. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccb4214G (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Mohan Tandon Revenue By: Shri Himanshu Sharma (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 14/12/2021 घोषणा की तारीख /Date Of Pronouncement: 22/02/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Present Appeal Against The Order Dated 27.12.2019 Passed By The Commissioner Of Income Tax (Appeals) -16, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.2011- 12. 2. The Revenue Has Raised The Following Grounds: - “11. Whether On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Was Justified In Restricting The Suppressed Profit To The Extent Of 12.50% Of Bogus Purchases, When The Assessee Could Not Produce Any Parties Or Evidence That The Said Goods Were Purchased A.Y.2012-13 & The Onus Of Proving Genuineness Of Purchases Was Not Discharged By The Assessee.

For Appellant: Shri Mohan TandonFor Respondent: Shri Himanshu Sharma (Sr. AR)
Section 133(6)Section 143(2)Section 147

purchases of chuni-bhusi, the benefit of deduction of such purchases had rightly been disallowed. 6.2.16 Similarly, in the case of Khandelwal Trading Cov. Assistant Commissioner Of Income Tax 119961 55 TT1 261 (IP.), it was observed and held as under: 7. We take up the first contention of Shri ... A.Y.2012-13 should be at a particular sum or at a different sum, can never be an issue of law." 6.2.21 In the case of Assistant Commissioner of Income-tax v. Tribhuvandas Bhimji Zaveri (2000] 74 ITD 92 (MUM.), Hon'ble Mumbai Bench of ITAT while dealing with the issue

M/S. Chemstar Organics (India) Ltd., Mumbai vs. The Dy.CIT, Central Circle-1(1), Baroda

In the result, the appeals filed by the assessee are partly allowed

ITA 2493/AHD/2014[1998-99]Status: DisposedITAT Mumbai22 Feb 2022AY 1998-99

Bench: Shri M. Balaganesh, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos. 2493 & 2494/Ahd/2014 (निर्धारण वर्ा / Assessment Years: 1998-99 & 2010-11) बिधम/ M/S. Chemstar Organics (India) Dcit, Central Circle-1(1) Ltd. Baroda. Vs. 4Th Floor, Pnb House, Sir P. M. Road, Fort, Mumbai-400001. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacc9210F (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Satish Modi Revenue By: Shri Mehul Jain (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 21/12/2021 घोषणा की तारीख /Date Of Pronouncement: 22/02/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Above Mentioned Appeals Against The Different Order Passed By The Commissioner Of Income Tax (Appeals) -01, Baroda [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys. 1998-99 & 2010-11. Ita. No.2493/Ahd/2014 2. The Assessee Has Filed The Present Appeal Against The Order Dated 09.06.2014 Passed By The Commissioner Of Income Tax (Appeals) -01, Baroda [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y.1998-99 Wherein The Penalty Levied By The Ao Has Been Ordered To Be Confirmed. 3. The Assessee Has Raised The Following Grounds: -

For Appellant: Shri Satish ModiFor Respondent: Shri Mehul Jain (Sr. AR)
Section 143(1)Section 143(3)Section 144Section 271

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

M/S Toyota Kirloskar Auto Parts Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax Ltu Circle-1, Bangalore

In the result, the appeal in IT(TP)A No

ITA 1364/BANG/2017[2012-13]Status: DisposedITAT Bangalore10 Feb 2022AY 2012-13

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.1714/Bang/2016 : Asst.Year 2012-2013 It(Tp)A No.1364/Bang/2017 : Asst.Year 2012-2013 M/S.Toyota Kirloskar Auto Parts The Assistant Commissioner Private Limited Of Income-Tax, Ltu, Circle-1 V. Plot No.21, Bidadi Industrial Area Bangalore. Bidadi, Ramangara District – 562 109. Pan : Aabct5590Q. (Appellant) (Respondent) Appellant By : Sri.K.R.Vasudevan, Advocate Respondent By : Sri.Muzaffar Hussain, Cit-Dr Date Of Pronouncement : 10.02.2022 Date Of Hearing : 09.02.2022 O R D E R Per George George K, Jm : These Appeals At The Instance Of The Assessee Are Directed Against Two Orders Of The Assessing Officer. The It(T)A No.1714/Bang/2016 Arises Out Of A.O’S Order Passed U/S 143(3) R.W.S. 144C Of The I.T.Act, (Order Dated 29.07.2016). The It(Tp)A No.1364/Bang/2017 Arises Out Of The A.O.’S Order Passed U/S 154 (Order Dated 31.01.2011). The A.O. After Passing The Order U/S 143(3) Of The Act, Passed Rectification Order U/S 154 Of The Act Giving Effect To The Order Passed By The Transfer Pricing Officer (Tpo) In Determining The Transfer Pricing (Tp) Adjustment From Rs.37,24,00,000, To Rs.39,13,10,000, Hence Two Appeals Are Filed By The Assessee. The Relevant Assessment Year Is 2012-2013. 2 It(Tp)A Nos.1714/B/2016 & 1364/Bang/2017 M/S.Toyota Kirloskar Auto Parts Private Limited. 2. The Grounds Raised For Both The Appeals Are Identical. The Assessee Has Also Filed Additional Ground Vide Letter Dated 27.11.2021.The Additional Grounds Are Essentially, Shades Of Grounds Raised In Form No.36. The Additional Grounds Are Legal Grounds Supported By Judicial Pronouncements & Does Not Require Examination Of New Facts Other Than On Record. Hence, The Additional Grounds Raised Are Taken On Record For Adjudication. We Shall First Adjudicate It(Tp)A No.1714/Bang/2016 Arising Out Of The Order Of The A.O. Passed U/S 143(3) R.W.S. 144C Of The I.T.Act.

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Sri.Muzaffar Hussain, CIT-DR
Section 143(2)Section 143(3)Section 154Section 234BSection 92C

Ms.Padmavathy S, AM IT(TP)A No.1714/Bang/2016 : Asst.Year 2012-2013 IT(TP)A No.1364/Bang/2017 : Asst.Year 2012-2013 M/s.Toyota Kirloskar Auto Parts The Assistant Commissioner Private Limited of Income-tax, LTU, Circle-1 v. Plot No.21, Bidadi Industrial Area Bangalore. Bidadi, Ramangara District – 562 109. PAN : AABCT5590Q. (Appellant) (Respondent) Appellant

M/S.Toyota Kirloskar Auto Parts Pvt. Ltd., Ramanagar vs. Assistant Commissioner of Income-Tax, Bangalore

In the result, the appeal in IT(TP)A No

ITA 1714/BANG/2016[2012-13]Status: DisposedITAT Bangalore10 Feb 2022AY 2012-13

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.1714/Bang/2016 : Asst.Year 2012-2013 It(Tp)A No.1364/Bang/2017 : Asst.Year 2012-2013 M/S.Toyota Kirloskar Auto Parts The Assistant Commissioner Private Limited Of Income-Tax, Ltu, Circle-1 V. Plot No.21, Bidadi Industrial Area Bangalore. Bidadi, Ramangara District – 562 109. Pan : Aabct5590Q. (Appellant) (Respondent) Appellant By : Sri.K.R.Vasudevan, Advocate Respondent By : Sri.Muzaffar Hussain, Cit-Dr Date Of Pronouncement : 10.02.2022 Date Of Hearing : 09.02.2022 O R D E R Per George George K, Jm : These Appeals At The Instance Of The Assessee Are Directed Against Two Orders Of The Assessing Officer. The It(T)A No.1714/Bang/2016 Arises Out Of A.O’S Order Passed U/S 143(3) R.W.S. 144C Of The I.T.Act, (Order Dated 29.07.2016). The It(Tp)A No.1364/Bang/2017 Arises Out Of The A.O.’S Order Passed U/S 154 (Order Dated 31.01.2011). The A.O. After Passing The Order U/S 143(3) Of The Act, Passed Rectification Order U/S 154 Of The Act Giving Effect To The Order Passed By The Transfer Pricing Officer (Tpo) In Determining The Transfer Pricing (Tp) Adjustment From Rs.37,24,00,000, To Rs.39,13,10,000, Hence Two Appeals Are Filed By The Assessee. The Relevant Assessment Year Is 2012-2013. 2 It(Tp)A Nos.1714/B/2016 & 1364/Bang/2017 M/S.Toyota Kirloskar Auto Parts Private Limited. 2. The Grounds Raised For Both The Appeals Are Identical. The Assessee Has Also Filed Additional Ground Vide Letter Dated 27.11.2021.The Additional Grounds Are Essentially, Shades Of Grounds Raised In Form No.36. The Additional Grounds Are Legal Grounds Supported By Judicial Pronouncements & Does Not Require Examination Of New Facts Other Than On Record. Hence, The Additional Grounds Raised Are Taken On Record For Adjudication. We Shall First Adjudicate It(Tp)A No.1714/Bang/2016 Arising Out Of The Order Of The A.O. Passed U/S 143(3) R.W.S. 144C Of The I.T.Act.

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Sri.Muzaffar Hussain, CIT-DR
Section 143(2)Section 143(3)Section 154Section 234BSection 92C

Ms.Padmavathy S, AM IT(TP)A No.1714/Bang/2016 : Asst.Year 2012-2013 IT(TP)A No.1364/Bang/2017 : Asst.Year 2012-2013 M/s.Toyota Kirloskar Auto Parts The Assistant Commissioner Private Limited of Income-tax, LTU, Circle-1 v. Plot No.21, Bidadi Industrial Area Bangalore. Bidadi, Ramangara District – 562 109. PAN : AABCT5590Q. (Appellant) (Respondent) Appellant