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“Section 31(3)(a)”

Section References (mined)Section 31Section 31(3)(a)17 judgments

KAKINADA INFRASTRUCTURE HOLDINGS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-2(1), HYDERABAD

ITA 1053/HYD/2025[2021-2022]Status: DisposedITAT Hyderabad21 Jan 2026AY 2021-2022
For Appellant: \nShri Naresh Jain, AdvocateFor Respondent: MS Reema Yadav, Sr. AR
Section 270A

Income Tax, U.P. v. Kanpur Coal Syndicate\nMANU/SC/0123/1964: [1964]531TR225(SC) a three Judge Bench\nof this Court discussed the scope of Section 31(3)(a) of the Income\nTax Act, 1922 which is almost identical to Section 251(1)(a). The\nCourt held as under ... appeal lies, Section 31 of the Act describes the powers\nof the Appellate Assistant Commissioner in such an appeal.\nUnder Section 31(3)(a) in disposing of such an appeal the\nAppellate Assistant Commissioner may, in the case of an\norder of assessment, confirm, reduce, enhance or annul the\nassessment

JAI MATA DI OM,THANE vs. PR. COMM. OF INCOME TAX, THANE-1, THANE

In the result, the appeal of the assessee is allowed

ITA 3342/MUM/2025[2021-22]Status: DisposedITAT Mumbai27 Oct 2025AY 2021-22
For Appellant: Shri Subodh Ratnaparkhi, ARFor Respondent: Shri Vivek Perampurna (CIT-DR)
Section 143Section 143(3)Section 263Section 69C

nITR 688 and CIT v. Kanpur Coal Syndicate [1964] 53 ITR\n225(SC), the Court inter alia held that under section 31(3)(a) in\ndisposing of such an appeal the Appellate Assistant Commissioner\nmay, in the case of an order of assessment, confirm, reduce, enhance or\nannul the assessment

CUPID DIAMONDS PRIVATE LIMITED,MUMBAI vs. PRICIPAL COMMISSIONER OF INCOME TAX-5, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 478/MUM/2025[2021-22]Status: DisposedITAT Mumbai11 Aug 2025AY 2021-22
For Appellant: \nShri Shubhash Shetty & Shri Vinayaka RaoFor Respondent: \nShri R.A. Dhyani, (CIT-DR)
Section 133(6)Section 143(3)Section 263

nITR 688 and CIT v. Kanpur Coal Syndicate [1964] 53 ITR\n225(SC), the Court inter alia held that under section 31(3)(a) in\ndisposing of such an appeal the Appellate Assistant Commissioner\nmay, in the case of an order of assessment, confirm, reduce, enhance or\nannul the assessment

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(3), MUMBAI, MUMBAI vs. PHULCHAND EXPORTS PRIVATE LIMITED, MUMBAI

In the result, appeals of the Revenue in ITA No

ITA 3103/MUM/2025[2019-20]Status: DisposedITAT Mumbai04 Aug 2025AY 2019-20
For Appellant: Shri Shankarlal Jain & Shri Satish KumarFor Respondent: Shri R.A Dhyani, (CIT-DR)
Section 132Section 143(3)Section 14ASection 153ASection 36(1)(iii)

Court held as under:-\n\"5. In CIT v. Kanpur Coal Syndicate, a three Judge bench of this Court discussed the scope of Section 31(3)(a) of the Income Tax Act, :1922 which is almost identical to Section 251(l)(a). The court held - asunder ... appeal lies, Section 31 of the Act describes the powers of the Appellate Assistant Commissioner in such an appeal. Under Section 31(3)(a) in disposing of such an appeal the Appellate Assistant Commissioner may, in the case of an order of assessment, confirm, reduce, enhance or annul the assessment

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 3(3), MUMBAI, MUMBAI vs. PHULCHAND EXPORTS PRIVATE LIMITED, MUMBAI

In the result, appeals of the Revenue in ITA No

ITA 3102/MUM/2025[2018-19]Status: DisposedITAT Mumbai04 Aug 2025AY 2018-19
For Appellant: \nShri Shankarlal Jain & Shri Satish KumarFor Respondent: \nShri R.A Dhyani, (CIT-DR)
Section 132Section 143(3)Section 14ASection 153ASection 36(1)(iii)

Court held as under:-\n"5. In CIT v. Kanpur Coal Syndicate, a three Judge bench of this Court\ndiscussed the scope of Section 31(3)(a) of the Income Tax Act, :1922 which is\nalmost identical to Section 251(l)(a). The court held - asunder ... appeal lies, Section 31 of the Act describes the powers of the Appellate\nAssistant Commissioner in such an appeal. Under Section 31(3)(a) in\ndisposing of such an appeal the Appellate Assistant Commissioner may, in\nthe case of an order of assessment, confirm, reduce, enhance or annul the\nassessment

PHULCHAND EXPORTS PVT LTD ,MUMBAI vs. ASST. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 3(3), MUMBAI

In the result, appeals of the Revenue in ITA No

ITA 2415/MUM/2025[2018-19]Status: DisposedITAT Mumbai04 Aug 2025AY 2018-19
For Respondent: \nShri Shankarlal Jain & Shri Satish Kumar
Section 132Section 143(3)Section 14ASection 153ASection 36(1)(iii)

Court held as under:-\n\"5. In CIT v. Kanpur Coal Syndicate, a three Judge bench of this Court\ndiscussed the scope of Section 31(3)(a) of the Income Tax Act, :1922 which is\nalmost identical to Section 251(l)(a). The court held - asunder ... appeal lies, Section 31 of the Act describes the powers of the Appellate\nAssistant Commissioner in such an appeal. Under Section 31(3)(a) in\ndisposing of such an appeal the Appellate Assistant Commissioner may, in\nthe case of an order of assessment, confirm, reduce, enhance or annul the\nassessment

KAUSHAL ANIL SHAH,MUMBAI vs. PR. CIT-20, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 1952/MUM/2025[2021-22]Status: DisposedITAT Mumbai04 Aug 2025AY 2021-22
For Appellant: \nShri Reepal G. Trashawala,ARFor Respondent: \nShri Ritesh Misra,(CIT-DR)
Section 143(3)Section 263Section 271ASection 69C

nITR 688 and CIT v. Kanpur Coal Syndicate [1964] 53 ITR\n225(SC), the Court inter alia held that under section 31(3)(a) in\ndisposing of such an appeal the Appellate Assistant Commissioner\nmay, in the case of an order of assessment, confirm, reduce, enhance or\nannul the assessment

GANGUNAIDU SABBAVARAPU,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-2(5), VISAKHPATNAM

ITA 177/VIZ/2025[2023-24]Status: DisposedITAT Visakhapatnam27 Jun 2025AY 2023-24
Section 10(37)Section 139(1)Section 143(1)Section 2(37)Section 250Section 254Section 96

Court held as under :-\n\"5. In CIT v. Kanpur Coal Syndicate, a three Judge bench of this Court\ndiscussed the scope of Section 31(3)(a) of the Income Tax Act, 1922 which is\nalmost identical to Section 251(1)(a). The court held as under ... appeal lies, Section 31 of the Act describes the powers of the Appellate\nAssistant Commissioner in such an appeal. Under Section 31(3)(a) in\ndisposing of such an appeal the Appellate Assistant Commissioner may, in the\ncase of an order of assessment, confirm, reduce, enhance or annul the\nassessment

JOHN DISTILLERIES PVT LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, BANGALORE

ITA 983/BANG/2023[2012-13]Status: DisposedITAT Bangalore24 Jul 2024AY 2012-13

held as under (page 693) :-\n\"In CIT v. Kanpur Coal Syndicate, a three Judge bench of this\nCourt discussed the scope of Section 31(3)(a) of the Income Tax\nAct, 1922 which is almost identical to Section 251(1)(a). The\ncourt held as under ... appeal lies, Section 31 of\nthe Act describes the powers of the Appellate Assistant\nCommissioner in such an appeal. Under Section 31(3)(a) in\ndisposing of such an appeal the Appellate Assistant\nPage 72 of 147\nCommissioner may, in the case of an order of assessment,\nconfirm, reduce, enhance

ASSOCIATED SOAPSTONE DISTRIBUTING CO PRIVATE LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, JAIPUR, JAIPUR

ITA 243/JPR/2023[2018-19]Status: DisposedITAT Jaipur04 Mar 2024AY 2018-19
For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri Arvind Kumar, CIT-DR
Section 139(1)Section 143(2)Section 143(3)Section 14ASection 263Section 36(1)(ii)Section 37

appellate\nauthority. In this regard, the below mentioned legal position may please be\nconsidered.\n4.4. Section 251 of the 1961 Act corresponds to section 31(3) of the 1922 Act. The\npower of enhancement as contained in section 251(1)(a) were similarly there\nin section 31(3

ACIT, CC - I (2),, CHENNAI vs. M/S. BALAJI HOTELS & ENTERPRISES LTD.,, CHENNAI

In the result, the appeals filed by the Revenue in ITA Nos

ITA 209/CHNY/2020[2010-11]Status: DisposedITAT Chennai23 Feb 2024AY 2010-11

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. Nandakumar, CITFor Respondent: Shri D. Anand, Advocate
Section 139Section 139(5)Section 143(3)

Court held as under (page 693) :- ''In CIT v. Kanpur Coal Syndicate, a three Judge bench of this Court discussed the scope of Section 31(3)(a) of the Income Tax Act, 1922 which is almost identical to Section 251(1)(a). The court held as under ... appeal lies, Section 31 of the Act describes the powers of the Appellate Assistant Commissioner in such an appeal. Under Section 31(3)(a) in disposing of such an appeal the Appellate Assistant Commissioner may, in the case of an order of assessment, confirm, reduce, ITA Nos.207 to 209/Chny/2020 enhance

ACIT, CC - I (2),, CHENNAI vs. M/S. BALAJI HOTELS & ENTERPRISES LTD.,, CHENNAI

In the result, the appeals filed by the Revenue in ITA Nos

ITA 208/CHNY/2020[2009-10]Status: DisposedITAT Chennai23 Feb 2024AY 2009-10

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. Nandakumar, CITFor Respondent: Shri D. Anand, Advocate
Section 139Section 139(5)Section 143(3)

Court held as under (page 693) :- ''In CIT v. Kanpur Coal Syndicate, a three Judge bench of this Court discussed the scope of Section 31(3)(a) of the Income Tax Act, 1922 which is almost identical to Section 251(1)(a). The court held as under ... appeal lies, Section 31 of the Act describes the powers of the Appellate Assistant Commissioner in such an appeal. Under Section 31(3)(a) in disposing of such an appeal the Appellate Assistant Commissioner may, in the case of an order of assessment, confirm, reduce, ITA Nos.207 to 209/Chny/2020 enhance

ACIT, CC - I (2),, CHENNAI vs. M/S. BALAJI HOTELS & ENTERPRISES LTD.,, CHENNAI

In the result, the appeals filed by the Revenue in ITA Nos

ITA 207/CHNY/2020[2008-09]Status: DisposedITAT Chennai23 Feb 2024AY 2008-09

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. Nandakumar, CITFor Respondent: Shri D. Anand, Advocate
Section 139Section 139(5)Section 143(3)

Court held as under (page 693) :- ''In CIT v. Kanpur Coal Syndicate, a three Judge bench of this Court discussed the scope of Section 31(3)(a) of the Income Tax Act, 1922 which is almost identical to Section 251(1)(a). The court held as under ... appeal lies, Section 31 of the Act describes the powers of the Appellate Assistant Commissioner in such an appeal. Under Section 31(3)(a) in disposing of such an appeal the Appellate Assistant Commissioner may, in the case of an order of assessment, confirm, reduce, ITA Nos.207 to 209/Chny/2020 enhance

PRASHANT PITTI,DELHI vs. ACIT, CENTRAL CIRCLE-4, DELHI

In the result, the appeal of the assessee is allowed

ITA 3032/DEL/2022[2016-17]Status: DisposedITAT Delhi07 Feb 2024AY 2016-17

Bench: Shri M. Balaganesh & Ms. Astha Chandraasstt. Year 2016-17 Prashant Pitti, Vs. Acit, C-179, Central Circle-4, Vivek Vihar, Delhi. New Delhi-110095. Pan Awxpp4522D (Appellant) (Respondent)

For Appellant: Shri Nirbhay Mehta, Adv. &For Respondent: Shri P N Barnwal, CIT (DR)
Section 131Section 132Section 143(3)Section 153ASection 250Section 251(1)(a)Section 68Section 69A

under: "If an appeal lies, section 31 of the Act describes the powers of the Appellate Assistant Commissioner in such an appeal. Under section 31(3)(a) in disposing of such an appeal the Appellate Assistant Commissioner may, in the case of an order of assessment, confirm, reduce, enhance

I.T.O. vs. M/S KUMAR CONSTRUCLTION,

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

ITA 10/PAT/2015[2009-10]Status: DisposedITAT Patna17 Oct 2023AY 2009-10

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 142(1)Section 143(2)Section 271(1)(b)Section 40A(3)

assessment proceedings. In CIT v. Kanpur Coal Syndicate [1964] 53 ITR 225 , a three- judge Bench of this Court discussed the scope of section 31(3)(a ) of the 1922 Act, which 8 Assessment Year: 2009-2010 M/s. Kumar Construction is almost identical to section ... under: "...If an appeal lies, section 31 of the Act describes the powers of the Appellate Assistant Commissioner in such an appeal. Under section 31(3)(a) in disposing of such an appeal the Appellate Assistant Commissioner may, in the case of an order of assessment, confirm, reduce, enhance

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

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 in the returns filed ... assessment order of the Income-tax Officer, with a view to finding out new sources of income and the power of enhancement under section 31(3) is restricted to the sources of income which have been the subject-matter of consideration by the Income-tax Officer from the point

M/S GINNI GOLDLIMITED,NEW DELHI vs. ACIT, NEW DELHI

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

ITA 673/DEL/2015[2009-10]Status: DisposedITAT Delhi15 Apr 2021AY 2009-10

Bench: Shri R.K. Panda & Ms. Suchitra Kambleassessment Year : 2009-10

For Appellant: Sh. Hiren Mehta, CAFor Respondent: Sh. Jagdish Singh, Sr. DR
Section 36(1)(iii)Section 37(1)

principle that emerges as a result of the authorities of this court is that the Appellate Assistant Commissioner has no jurisdiction, under section 31(3) of the Act, to assess a source of income which has not been processed by the Income-tax Officer and which is not disclosed either ... therefore, the Appellate Assistant Commissioner cannot travel beyond the subject-matter of the assessment. In other words, the power of enhancement under section 31(3) of the Act is restricted to the subject-matter of assessment or the sources of income which have been considered expressly or by clear implication