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Documents citing The Commissioner Of Income-Tax vs Shapoorji Pallonji Mistry on 14 February, 1962

Neeraj Singal, New Delhi vs Acit, Central Circle- 3, New Delhi on 10 January, 2019

126. On a similar issue, the Hon‟ble Apex Court in the case of CIT, Bombay Vs Shapoorji Pallonji Mistry (1962) 44 ITR 891 held as under: "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 by the Income-tax Officer in the order appealed against."
Income Tax Appellate Tribunal - Delhi Cites 40 - Cited by 0 - Full Document

Sterling Construction And Trading ... vs Income-Tax Officer, Central Circle 1, ... on 31 May, 1974

But in Commissioner of Income-tax v. Shapoorji Pallonji Mistry the Supreme Court has observed at page 895 that the Supreme Court had not expressed its final opinion on the question in Commissioner of Income-tax v. McMillan & Co. It is apparent that the later decision of the Supreme Court was not brought to the notice of the Andhra Pradesh High Court.
Karnataka High Court Cites 17 - Cited by 13 - Full Document

Jagdish Narayan Sharma, Jaipur vs Ito, Jaipur on 25 May, 2018

In CIT v. Shapoorji Pallonji Mistry [1962] 44 ITR 891 (SC) the assessment year was 1947-1948, and the case was finally decided in 14.02.1962. So the Act considered was pre-Independence enactment. Examining section 31 of the old Act, the Supreme Court has held that there is no doubt that the appellate authority can "enhance the assessment". This power must, at least, fall within the words "enhance the assessment", if they are not to be rendered wholly nugatory.
Income Tax Appellate Tribunal - Jaipur Cites 55 - Cited by 12 - Full Document

Commissioner Of Income-Tax, Gujarat vs Gurjargravures Pvt. Ltd. on 14 September, 1971

If the observations of the Supreme Court in Commissioner of Income-tax v. Kanpur Coal Syndicate are read to mean that the Appellate Assistant Commissioner can also consider and process for the first time any item of income or claim on the ground that he can do what the Income-tax Officer could have done, the effect would be that the Appellate Assistant Commissioner would also be entitled to consider and process new sources of income which have not been considered by the Income-tax Officer and the limitation placed upon the power of the Appellate Assistant Commissioner by the decision in Commissioner of Income-tax v. Shapoorji Pallonji Mistry would be set at naught. We do not, therefore, think it would be right to read the observations of the Supreme Court divorced from their context, as if they lay down any broad proposition.
Gujarat High Court Cites 13 - Cited by 3 - P N Bhagwati - Full Document

Zuberi Engineering Company, Jaipur vs Deputy Commissioner Of Income Tax, ... on 21 December, 2018

In CIT v. Shapoorji Pallonji Mistry [1962] 44 ITR 891 (SC) the assessment year was 1947-1948, and the case was finally decided in 14.02.1962. So the Act considered was pre-Independence enactment. Examining section 31 of the old Act, the Supreme Court has held that there is no doubt that the appellate authority can "enhance the assessment". This power must, at least, fall within the words "enhance the assessment", if they are not to be rendered wholly nugatory.
Income Tax Appellate Tribunal - Jaipur Cites 65 - Cited by 7 - Full Document

The Nasik Merchants Co-Op Bank Limited, ... vs Ito, Ward-16(2), Hyderabad, Hyderabad on 22 October, 2018

"14.1 Even otherwise also we are of the considered opinion that the Ld.CIT(A) was not justified in enhancing the income of the assessee by Rs.25 lakhs. The Hon'ble Supreme Court in the case of CIT Vs. Shapoorji Pallonji Mistry (Supra) has held that it would not be open to the AAC to introduce into assessment new sources, as his power of enhancement is restricted only to income which was subject matter of consideration for purposes of assessment.
Income Tax Appellate Tribunal - Pune Cites 14 - Cited by 0 - Full Document

Manjit Management Services (P) Ltd., , ... vs Ito, Ward - 9(1) , Kolkata on 10 May, 2019

On the contrary, the case is clearly covered by the decisions of the Supreme Court in CIT v. Shapoorji Pallonji Mistry's case (supra) wherein it has been 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 by the Income-tax Officer in the order appealed against", and in the case of Rai Bahadur Hardutroy Motilal Chamaria (supra) wherein it has been held that, "It is not therefore open to the Appellate Assistant Commissioner to travel outside the record, i.e., the return made by the assessee or the 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 of view of taxability". Their Lordships considered the meaning of the word 'consideration' and held that, " 'consideration' does not mean 'incidental' or 'collateral' examination of any matter by the Income-tax Officer in the process of assessment. There must be something in the assessment order to show that the Income-tax Officer applied his mind to the particular subject- matter or the particular source of income with a view to its taxability or to its non-taxability and not to any incidental connection". In the instant case, the AAC had himself, after issuing notice, considered the new material and had gone into new sources of income for the consideration of which he had no jurisdiction.
Income Tax Appellate Tribunal - Kolkata Cites 25 - Cited by 3 - Full Document

M/S Ginni Goldlimited, New Delhi vs Acit, New Delhi on 15 April, 2021

In CIT v. Shapoorji Pallonji Mistry [1962] 44 ITR 891 (SC), the assessment year was 1947-48, and the case was finally decided in February 14, 1962. So the Act considered was pre- Independence enactment. Examining section 31 of the old Act, the Supreme Court has held that there is no doubt that the appellate authority can "enhance the assessment". This power must, at least, fall within the words "enhance the assessment", if they are not to be rendered wholly nugatory.
Income Tax Appellate Tribunal - Delhi Cites 39 - Cited by 0 - Full Document
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