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Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1992 (4) TMI HC This

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1992 (4) TMI 29 - HC - Income Tax

  1. 2022 (9) TMI 427 - HC
  2. 2020 (3) TMI 793 - HC
  3. 2020 (3) TMI 347 - HC
  4. 2020 (2) TMI 371 - HC
  5. 2017 (4) TMI 923 - HC
  6. 2017 (2) TMI 37 - HC
  7. 2016 (9) TMI 820 - HC
  8. 2015 (5) TMI 1036 - HC
  9. 2012 (7) TMI 158 - HC
  10. 2009 (10) TMI 505 - HC
  11. 2007 (2) TMI 174 - HC
  12. 2006 (7) TMI 168 - HC
  13. 1999 (11) TMI 47 - HC
  14. 1995 (2) TMI 416 - HC
  15. 1994 (11) TMI 43 - HC
  16. 1994 (11) TMI 2 - HC
  17. 1994 (4) TMI 18 - HC
  18. 1993 (4) TMI 46 - HC
  19. 1993 (2) TMI 33 - HC
  20. 1992 (11) TMI 11 - HC
  21. 2025 (6) TMI 621 - AT
  22. 2025 (3) TMI 452 - AT
  23. 2025 (4) TMI 264 - AT
  24. 2024 (12) TMI 553 - AT
  25. 2024 (10) TMI 1089 - AT
  26. 2025 (3) TMI 21 - AT
  27. 2024 (11) TMI 557 - AT
  28. 2024 (7) TMI 1575 - AT
  29. 2024 (2) TMI 1554 - AT
  30. 2023 (12) TMI 635 - AT
  31. 2024 (1) TMI 481 - AT
  32. 2023 (10) TMI 1341 - AT
  33. 2023 (8) TMI 1518 - AT
  34. 2023 (7) TMI 1146 - AT
  35. 2023 (7) TMI 1444 - AT
  36. 2023 (10) TMI 1128 - AT
  37. 2023 (7) TMI 788 - AT
  38. 2023 (8) TMI 628 - AT
  39. 2023 (9) TMI 1211 - AT
  40. 2023 (7) TMI 330 - AT
  41. 2023 (5) TMI 784 - AT
  42. 2023 (2) TMI 855 - AT
  43. 2023 (1) TMI 1359 - AT
  44. 2023 (1) TMI 1014 - AT
  45. 2023 (1) TMI 479 - AT
  46. 2023 (1) TMI 1324 - AT
  47. 2023 (1) TMI 765 - AT
  48. 2023 (3) TMI 1299 - AT
  49. 2022 (12) TMI 458 - AT
  50. 2022 (10) TMI 1258 - AT
  51. 2023 (3) TMI 1295 - AT
  52. 2022 (9) TMI 1388 - AT
  53. 2022 (8) TMI 1312 - AT
  54. 2022 (8) TMI 1443 - AT
  55. 2022 (6) TMI 1243 - AT
  56. 2022 (4) TMI 577 - AT
  57. 2022 (3) TMI 712 - AT
  58. 2022 (2) TMI 1459 - AT
  59. 2022 (3) TMI 218 - AT
  60. 2022 (2) TMI 226 - AT
  61. 2022 (1) TMI 1275 - AT
  62. 2022 (1) TMI 1367 - AT
  63. 2022 (5) TMI 353 - AT
  64. 2022 (1) TMI 1362 - AT
  65. 2022 (1) TMI 680 - AT
  66. 2022 (1) TMI 1317 - AT
  67. 2022 (1) TMI 1033 - AT
  68. 2022 (1) TMI 920 - AT
  69. 2021 (12) TMI 445 - AT
  70. 2021 (11) TMI 705 - AT
  71. 2021 (11) TMI 647 - AT
  72. 2021 (10) TMI 826 - AT
  73. 2021 (9) TMI 444 - AT
  74. 2021 (9) TMI 1464 - AT
  75. 2021 (7) TMI 830 - AT
  76. 2021 (7) TMI 87 - AT
  77. 2021 (7) TMI 212 - AT
  78. 2021 (7) TMI 84 - AT
  79. 2021 (5) TMI 1073 - AT
  80. 2021 (5) TMI 1049 - AT
  81. 2021 (5) TMI 390 - AT
  82. 2021 (5) TMI 501 - AT
  83. 2021 (4) TMI 902 - AT
  84. 2021 (5) TMI 538 - AT
  85. 2021 (4) TMI 454 - AT
  86. 2021 (5) TMI 241 - AT
  87. 2021 (3) TMI 255 - AT
  88. 2021 (2) TMI 1319 - AT
  89. 2021 (1) TMI 1224 - AT
  90. 2021 (1) TMI 324 - AT
  91. 2021 (1) TMI 321 - AT
  92. 2021 (1) TMI 158 - AT
  93. 2020 (12) TMI 1030 - AT
  94. 2020 (10) TMI 1050 - AT
  95. 2020 (10) TMI 753 - AT
  96. 2020 (11) TMI 93 - AT
  97. 2020 (10) TMI 611 - AT
  98. 2020 (10) TMI 605 - AT
  99. 2020 (10) TMI 75 - AT
  100. 2020 (10) TMI 747 - AT
  101. 2020 (9) TMI 1047 - AT
  102. 2020 (9) TMI 1101 - AT
  103. 2020 (9) TMI 405 - AT
  104. 2020 (9) TMI 234 - AT
  105. 2020 (7) TMI 519 - AT
  106. 2020 (7) TMI 125 - AT
  107. 2020 (8) TMI 268 - AT
  108. 2020 (5) TMI 584 - AT
  109. 2020 (8) TMI 352 - AT
  110. 2020 (5) TMI 190 - AT
  111. 2020 (5) TMI 86 - AT
  112. 2020 (3) TMI 952 - AT
  113. 2020 (3) TMI 686 - AT
  114. 2020 (3) TMI 1282 - AT
  115. 2020 (3) TMI 1068 - AT
  116. 2020 (2) TMI 112 - AT
  117. 2020 (1) TMI 1562 - AT
  118. 2020 (1) TMI 446 - AT
  119. 2020 (1) TMI 1647 - AT
  120. 2020 (1) TMI 457 - AT
  121. 2019 (11) TMI 1434 - AT
  122. 2019 (12) TMI 815 - AT
  123. 2019 (10) TMI 1528 - AT
  124. 2019 (12) TMI 1220 - AT
  125. 2019 (11) TMI 692 - AT
  126. 2019 (9) TMI 810 - AT
  127. 2019 (9) TMI 728 - AT
  128. 2019 (10) TMI 187 - AT
  129. 2019 (12) TMI 349 - AT
  130. 2019 (8) TMI 1270 - AT
  131. 2019 (8) TMI 1268 - AT
  132. 2019 (8) TMI 443 - AT
  133. 2019 (7) TMI 1689 - AT
  134. 2019 (6) TMI 1451 - AT
  135. 2019 (5) TMI 1994 - AT
  136. 2019 (5) TMI 845 - AT
  137. 2019 (7) TMI 1310 - AT
  138. 2019 (6) TMI 582 - AT
  139. 2019 (3) TMI 1113 - AT
  140. 2019 (3) TMI 574 - AT
  141. 2019 (2) TMI 2057 - AT
  142. 2019 (2) TMI 2119 - AT
  143. 2019 (1) TMI 1651 - AT
  144. 2019 (1) TMI 1797 - AT
  145. 2019 (1) TMI 1890 - AT
  146. 2018 (12) TMI 1829 - AT
  147. 2018 (12) TMI 1488 - AT
  148. 2018 (9) TMI 1751 - AT
  149. 2018 (9) TMI 1947 - AT
  150. 2018 (9) TMI 143 - AT
  151. 2018 (8) TMI 848 - AT
  152. 2018 (12) TMI 1051 - AT
  153. 2018 (7) TMI 1165 - AT
  154. 2018 (7) TMI 2248 - AT
  155. 2018 (5) TMI 2035 - AT
  156. 2018 (4) TMI 1204 - AT
  157. 2018 (4) TMI 1063 - AT
  158. 2018 (3) TMI 1035 - AT
  159. 2018 (7) TMI 1748 - AT
  160. 2018 (2) TMI 1524 - AT
  161. 2018 (3) TMI 209 - AT
  162. 2017 (12) TMI 1002 - AT
  163. 2017 (12) TMI 297 - AT
  164. 2017 (11) TMI 1600 - AT
  165. 2017 (11) TMI 905 - AT
  166. 2017 (10) TMI 1624 - AT
  167. 2017 (11) TMI 1203 - AT
  168. 2017 (8) TMI 1609 - AT
  169. 2017 (8) TMI 1061 - AT
  170. 2017 (9) TMI 646 - AT
  171. 2017 (8) TMI 1585 - AT
  172. 2017 (8) TMI 1122 - AT
  173. 2017 (5) TMI 1159 - AT
  174. 2017 (5) TMI 1745 - AT
  175. 2017 (5) TMI 1033 - AT
  176. 2017 (4) TMI 1402 - AT
  177. 2017 (5) TMI 524 - AT
  178. 2017 (3) TMI 1933 - AT
  179. 2017 (3) TMI 1163 - AT
  180. 2017 (3) TMI 1948 - AT
  181. 2017 (2) TMI 1460 - AT
  182. 2017 (2) TMI 1122 - AT
  183. 2017 (2) TMI 588 - AT
  184. 2017 (2) TMI 1389 - AT
  185. 2017 (2) TMI 1293 - AT
  186. 2017 (1) TMI 1734 - AT
  187. 2017 (2) TMI 167 - AT
  188. 2017 (1) TMI 1623 - AT
  189. 2016 (12) TMI 1567 - AT
  190. 2016 (12) TMI 1876 - AT
  191. 2016 (11) TMI 1741 - AT
  192. 2017 (2) TMI 912 - AT
  193. 2016 (10) TMI 1228 - AT
  194. 2016 (10) TMI 1211 - AT
  195. 2016 (11) TMI 1069 - AT
  196. 2016 (9) TMI 1557 - AT
  197. 2016 (9) TMI 1290 - AT
  198. 2016 (11) TMI 1122 - AT
  199. 2016 (8) TMI 1312 - AT
  200. 2016 (10) TMI 87 - AT
  201. 2016 (8) TMI 1140 - AT
  202. 2016 (9) TMI 749 - AT
  203. 2016 (8) TMI 60 - AT
  204. 2016 (7) TMI 1011 - AT
  205. 2016 (10) TMI 312 - AT
  206. 2016 (7) TMI 836 - AT
  207. 2016 (6) TMI 1321 - AT
  208. 2016 (9) TMI 1062 - AT
  209. 2016 (6) TMI 1329 - AT
  210. 2016 (6) TMI 99 - AT
  211. 2016 (5) TMI 789 - AT
  212. 2016 (6) TMI 207 - AT
  213. 2016 (6) TMI 585 - AT
  214. 2016 (4) TMI 1250 - AT
  215. 2016 (4) TMI 307 - AT
  216. 2016 (4) TMI 591 - AT
  217. 2016 (4) TMI 950 - AT
  218. 2016 (4) TMI 1053 - AT
  219. 2016 (4) TMI 749 - AT
  220. 2016 (4) TMI 806 - AT
  221. 2016 (2) TMI 880 - AT
  222. 2016 (2) TMI 568 - AT
  223. 2016 (1) TMI 1233 - AT
  224. 2016 (2) TMI 622 - AT
  225. 2016 (2) TMI 619 - AT
  226. 2015 (11) TMI 1773 - AT
  227. 2015 (11) TMI 180 - AT
  228. 2015 (7) TMI 524 - AT
  229. 2015 (7) TMI 1225 - AT
  230. 2015 (6) TMI 519 - AT
  231. 2015 (6) TMI 387 - AT
  232. 2015 (4) TMI 1351 - AT
  233. 2015 (5) TMI 859 - AT
  234. 2015 (9) TMI 540 - AT
  235. 2015 (3) TMI 364 - AT
  236. 2014 (12) TMI 523 - AT
  237. 2015 (3) TMI 397 - AT
  238. 2015 (1) TMI 1117 - AT
  239. 2014 (12) TMI 426 - AT
  240. 2014 (12) TMI 93 - AT
  241. 2014 (9) TMI 1166 - AT
  242. 2014 (10) TMI 34 - AT
  243. 2014 (6) TMI 630 - AT
  244. 2014 (7) TMI 637 - AT
  245. 2014 (3) TMI 843 - AT
  246. 2014 (2) TMI 1115 - AT
  247. 2014 (1) TMI 1850 - AT
  248. 2014 (4) TMI 823 - AT
  249. 2013 (9) TMI 1295 - AT
  250. 2014 (1) TMI 1598 - AT
  251. 2013 (7) TMI 13 - AT
  252. 2013 (4) TMI 935 - AT
  253. 2013 (5) TMI 302 - AT
  254. 2014 (1) TMI 537 - AT
  255. 2013 (2) TMI 319 - AT
  256. 2012 (11) TMI 503 - AT
  257. 2012 (10) TMI 433 - AT
  258. 2012 (10) TMI 432 - AT
  259. 2012 (9) TMI 87 - AT
  260. 2012 (5) TMI 466 - AT
  261. 2012 (8) TMI 259 - AT
  262. 2012 (3) TMI 336 - AT
  263. 2012 (3) TMI 176 - AT
  264. 2011 (3) TMI 716 - AT
  265. 2010 (12) TMI 1264 - AT
  266. 2010 (11) TMI 517 - AT
  267. 2010 (8) TMI 1081 - AT
  268. 2010 (8) TMI 1017 - AT
  269. 2010 (7) TMI 535 - AT
  270. 2010 (2) TMI 845 - AT
  271. 2009 (8) TMI 847 - AT
  272. 2009 (7) TMI 169 - AT
  273. 2009 (4) TMI 542 - AT
  274. 2009 (1) TMI 519 - AT
  275. 2007 (8) TMI 481 - AT
  276. 2007 (2) TMI 347 - AT
  277. 2006 (8) TMI 430 - AT
  278. 2006 (4) TMI 241 - AT
  279. 2006 (3) TMI 217 - AT
  280. 2006 (1) TMI 186 - AT
  281. 2006 (1) TMI 456 - AT
  282. 2006 (1) TMI 172 - AT
  283. 2006 (1) TMI 539 - AT
  284. 2005 (11) TMI 186 - AT
  285. 2005 (7) TMI 645 - AT
  286. 2005 (6) TMI 229 - AT
  287. 2005 (1) TMI 627 - AT
  288. 2004 (12) TMI 347 - AT
  289. 2004 (1) TMI 630 - AT
  290. 2003 (5) TMI 220 - AT
  291. 2002 (5) TMI 221 - AT
  292. 2001 (2) TMI 323 - AT
  293. 2001 (1) TMI 203 - AT
  294. 1999 (12) TMI 867 - AT
  295. 1999 (11) TMI 108 - AT
  296. 1998 (1) TMI 513 - AT
  297. 1997 (12) TMI 140 - AT
  298. 1997 (1) TMI 134 - AT
  299. 1995 (2) TMI 158 - AT
  300. 1994 (2) TMI 87 - AT
  301. 1993 (9) TMI 148 - AT
  302. 1993 (7) TMI 115 - AT
  303. 1993 (3) TMI 155 - AT
  304. 1992 (12) TMI 67 - AT
Issues Involved:
1. Whether the Tribunal erred in not allowing the assessee to raise additional grounds and cross-objections regarding the deductibility of sums transferred to contingency reserve and tariff and dividend control reserve.
2. Whether the Tribunal erred in not allowing the additional ground raised for allowing the applicants Rs. 42,443 as revenue loss u/s 32(1)(iii) of the Income-tax Act, 1961, due to the destruction of the sugar godown because of a cyclone.

Summary:

Issue 1: Deductibility of Sums Transferred to Reserves

Income-tax Reference No. 481 of 1976 involved the assessee-company, governed by the Electric Supply Act of 1948, which did not claim certain amounts as deductions in its initial assessments for the years 1962-63 to 1971-72. Following the High Court's decision in Amalgamated Electricity Co. Ltd. v. CIT [1974] 97 ITR 334, which allowed such deductions, the assessee sought to raise this new claim before the Appellate Tribunal. The Tribunal refused to grant leave to raise additional grounds. The Division Bench noted a conflict in views from Ugar Sugar Works Ltd. v. CIT [1983] 141 ITR 326 and CED v. Bipinchandra N. Patel [1990] 186 ITR 29, and referred the matter to a larger Bench. The larger Bench held that the Appellate Tribunal has wide powers to permit additional grounds to be raised, provided they relate to the subject matter of the proceedings and not new sources of income.

Issue 2: Revenue Loss Due to Cyclone

Income-tax Reference No. 45 of 1977 involved the assessee's claim for Rs. 42,443 as revenue loss u/s 32(1)(iii) due to the destruction of a sugar godown by a cyclone. Initially, the expenditure for constructing the shed was claimed as revenue expenditure, but the Tribunal later held it as a capital asset. Consequently, the assessee sought to claim the loss due to its destruction, but the Tribunal did not permit raising this additional ground. The Division Bench referred the question to a larger Bench due to conflicting authorities. The larger Bench reiterated that the Tribunal has the jurisdiction to permit additional grounds if they pertain to the subject matter of the proceedings.

Legal Principles and Precedents:

The judgment extensively discussed the appellate powers u/s 251 and 254 of the Income-tax Act, 1961, emphasizing that appellate authorities aim to ascertain the correct tax liability of the assessee. The Tribunal's powers are not confined to points raised before the Appellate Assistant Commissioner but extend to the entire proceedings. This view is supported by various precedents, including Hukumchand Mills Ltd. v. CIT [1967] 63 ITR 232 and CIT v. Mahalakshmi Textile Mills Ltd. [1967] 66 ITR 710, which affirmed the Tribunal's wide jurisdiction to entertain new grounds.

Conclusion:

Both questions were answered in the affirmative and in favor of the assessee, confirming that the Appellate Tribunal has jurisdiction to permit additional grounds related to the subject matter of the tax proceedings. The proceedings were directed to be placed before the Tribunal for decision in light of this judgment.

 

 

 

 

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