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Shri N.R. Dhanapalan Versus a The Assistant Commissioner of Income-tax, Company Circle-V (I) , Chennai

2016 (5) TMI 621 - ITAT CHENNAI

Double taxation - addition in the regular assessment for the asst. year 1999-2000 and once again in the block assessment period from 1989-1990 to 11.2.1999 - Held that:- The amount of ₹ 17,50,008/- is already taxed in the asst. year 1999-2000 vide assessment order dated 22.3.2005 passed u/s.143(3) read with sec.263 of the Act. This order of the assessment was subject matter before the CIT(Appeals). The CIT(Appeals) vide order dated 31.12.2012 observed that the assessment order giving effec .....

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ted:- 6-4-2016 - SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI G. PAVAN KUMAR, JUDICIAL MEMBER For The Appellant : Shri Philip George For The Respondent : Shri Pathlavath Peerya, CIT ORDER PER CHANDRA POOJARI, ACCOUNTANT MEMBER This appeal by the assessee is directed against the order of the Commissioner of Income-tax(Appeals) dated 31.12.2012. 2. The first ground in this appeal is with regard to the validity of the block assessment order of the Assessing Officer. 3. At the time of hearing, t .....

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premises of the assessee on 11.2.1999. Consequently, assessment was made u/s.158BC of the Act, against which the assessee went in appeal before the Commissioner of Income-tax(Appeals) as well as before the Tribunal. The Tribunal set aside the orders of the lower authorities and remitted the matter back to the file of the AO with direction to complete the assessment de novo vide order dated 31.8.2006 in IT(SS)A No.135/Mds/2002. 6. Before the Assessing Officer, while passing the block assessment u .....

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ted the undisclosed income on the net asset basis". 3.ITAT order for the AY1998-99 has given its verdict only on the issue of the same income being taxed twice but it did not say anything about the film loss. 4.Though the assessee states that the film loss was not considered during Block Assessment proceeding by the then Assessing Officer, there is no any evidence to highlight that the assesse film loss was rejected by then Assessing Officer. 5.It is a new issue raised by the assesse in the .....

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l on earlier occasion and he cannot consider this issue, which is not subject matter of appeal before the Tribunal while deciding the issue. Aggrieved by this, the assessee is in appeal before us. 7. We have heard both the parties and perused the material on record. We are of the view that the legal ground raised by the assessee is well founded as no restriction or limitation has been raised by the Tribunal on the appellate power of the Commissioner. When he entertains an appeal under the provis .....

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uthority is wide as that of the Assessing Officer is emphatically stated in these decisions. In the case of Kanpur Coal Syndicate [1964] 53 ITR 225 (SC), the apex court dealt with sections 3, 31(3)(b), (4), 33(4) of the Indian Income-tax Act, 1922, which is similar to section 251(1)(a) of the Income-tax Act, 1961. The apex court in that case observed that the Appellate Assistant Commissioner has plenary powers in disposing of an appeal. The scope of his power is coterminous with that of the Inco .....

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re it subject to the restrictions or limitations, if any, prescribed by the statutory provisions. In the absence of any restriction or limitation prescribed by statutory provision, the appellate authority is vested with all the plenary powers which the subordinate authority may have in the matter. The law laid down in those two decisions was reiterated by the apex court in the case of CIT Vs. Nirbheram Daluram [1997] 224 ITR 610. 8. The Act provides that the Commissioner (Appeals) "may pass .....

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Officer is, in relation to all matters concerning the assessment are within the scope of the Income-tax Officer while making the assessment. 9. This action of the Commissioner in rejecting the contention is against the well-recognized principle of law, as aforesaid. The Commissioner ought to have given an opportunity to place the materials as required under the Rules and ought to have adjudicated the issue without rejecting the same on the premise that it has not been taken before. The action o .....

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the Assessing Officer and they are CWT Vs. Prasad Productions P. Ltd. [2003] 259 ITR 88 (Mad), Travancore Electro Chemical Industries Ltd. Vs. CIT [1998] 229 ITR 272 (Ker), Smt. Prabhavati S. Shah Vs. CIT [1998] 231 ITR 1 (Bom) and Smt. Vijaykunverba Vs. CIT [1994] 208 ITR 312 (Guj). In view of this, we direct the CIT(Appeals), to adjudicate the above ground in accordance with law. 10. The next ground in this appeal is with regard to addition of ₹ 17,50,008/- in the regular assessment for .....

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