TaxTMI 
TaxTMI 
2020 (8) TMI 352
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....ermining the Annual Letting Value (ALV) of one of the property of the assessee which remained vacant during the period relating to the previous years relevant to the assessment years under consideration. 4. The Assessing Officer observed that the assessee was possessed of two properties, one property No.13 at Lajpat Nagar, New Delhi and the other Property No. 73 situated at Ring Road, Lajpat Nagar-III, New Delhi, as per the details given below. Status of property Particulars Property No . 73 Property No. 13 Ownership KIPL KIPL Vacant Possession Stay order of the granted by Hon'ble High Court, Delhi on 28.09.2006 in CS (OS) No. 1863/2006 directing that till the above order was vacated or modified, defendant No. 2 shall be restrained from transferring, alienating or encumbering property bearing No. 73, Ring Road, Lajpat Nagar-III, New Delhi remained in force. KIPL, had vacant possession Whether the property could be let out No. Yes 5. The Assessing Officer issued notice to the assessee as to why the ALV of one of the property i.e Property No. 13 be not determined as per the provisions of Sections 22 & 23 of the Income Tax Act, 1961 (in....
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....intiff will take necessary steps with the MCD for getting the premises de-sealed. 4. On such de-sealing taking place, an inventory will be made in respect of the goods and improvements in the premises be carried out by the defendant. For this purpose, Mr. Hora Gurkamal Arora, Advocate, Chamber No.640, Lawyers' Chambers, Western Wing, Tis Hazari, Delhi; Mob. 9810124535 / 930991685 is appointed as the local commissioner to visit the premises and make the inventory. The local commissioner can engage a photographer for the said purpose. The fee of the local commissioner shall be Rs. 15,000/- apart from out of pocket expenses to be equally shared by the parties. 5. It will be open to the plaintiff to let out the premises but after moving an appropriate application before: this Court seeking leave and liberty for the said purpose . It is clarified that such leave will be granted only under directions of the Court with notice to the lessee that in case the plaintiff fails in the suit, no special equities shall be claimed by the tenant. In case the plaintiff wants to use the premises or part thereof itself after de-sealing then no further permission in that behalf is ....
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....ourt in the case of "Ahmedabad Electricity Co. Ltd. vs. CIT" (1993) 199 ITR 351, another decision of the Hon'ble Bombay High Court in the case of "CIT vs. "CIT vs. Pruthvi Brokers and Shareholders Pvt. Ltd." (2012) 349 ITR 336 (Bom.) has held that the appellate authorities have jurisdiction to deal not merely with additional ground which became available on account of change of circumstances or law, but with additional grounds which were available when the return was filed. The relevant part of the order of the Tribunal in the case of "Pandoo P. Naig" for the purpose of reference is reproduced as under: "19. Now coming to the point, whether, the claim put by the assessee Shri Pandoo P. Naig by way of additional ground before the Ld. CIT(A) regarding the deletion of addition of Rs. 4 crore offered during the survey action and thereby offered in the return of income can be allowed at this stage? The Ld. Counsel for the assessee in this respect has placed reliance on the decision of the Hon'ble Supreme Court in the case of "National Thermal Power Co. Ltd." vs. CIT" 229 ITR 383. The facts before the Hon'ble Supreme Court were that the assessee in tha....
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....ari Sugar Mills Ltd. vs. CIT" by way of a common order dated 30.04.1992 (1993) 199 ITR 351 has observed that the basic purpose of an appeal procedure in an income tax matter is to ascertain the correct tax liability of the assessee in accordance with law. Therefore, at both the stages, either by the Appellate Assistant Commissioner or before the Appellate Tribunal, the appellate authority can consider the proceedings before it and the material on record before it for the purpose of determining the correct tax liability of the assessee. The appellate authorities, of course, cannot travel beyond the proceedings and examine new source of income, for that purpose other separate remedies are provided to the department under the Income Tax Act. The Hon'ble full bench of the Bombay High Court observed that apart from the above, there was nothing in section 254 or section 251 which would indicate that the appellate authorities are confined to considering only the objections raised before them or allowed to be raised before them either by the assessee or by the department, as the case may be. They can consider the entire proceedings to determine the tax liability of the assessee. T....
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....TA No.3908 of 2010 decided on 21.06.12, while relying upon the various decisions of the Hon'ble Supreme Court and other Hon'ble High Courts has held that even if a claim is not made before the AO, it can be made before the appellate authorities. The jurisdiction of the appellate authorities to entertain such a claim is not barred. The Hon'ble High Court has further observed that the decision of the Hon'ble Supreme Court in the case of 'Goetze (India) Limited v. CIT' (2006) 157 Taxman 1, relating to the restriction of making the claim through a revised return was limited to the powers of the Assessing Authority and the said judgment does not impinge on the power or negate the powers of the appellate authorities to entertain such claim by way of additional ground. Even otherwise, the Ld. CIT(A) ought to have considered the claim of the assessee in exercise of his appellate jurisdiction under section 250 of the Act. Moreover, if the assessee is, otherwise, entitled to a claim of deduction but due to his ignorance or for some other reason could not claim the same in the return of income, but has raised his claim before the appellate authority, the appellate authority should have looked....