RAJESH BALVANTRAI BRAHMBHATT,AHMEDABAD vs. THE PR. CIT(CENTRAL), AHMEDABAD

ITA 1157/AHD/2025Status: DisposedITAT Ahmedabad30 September 2025AY 2017-18Bench: SHRI SIDDHARTHA NAUTIYAL (Judicial Member), SHRI MAKARAND V.MAHADEOKAR (Accountant Member)32 pages
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What did the Tribunal hold?

The Tribunal held that the AO had conducted adequate enquiries and taken a plausible view based on the material available. The PCIT's action under Section 263 was not sustainable as it was based on a difference of opinion rather than a lack of enquiry, and no prejudice to revenue was demonstrated.

What were the facts?

The PCIT invoked Section 263 to revise assessment orders passed by the AO, arguing they were erroneous and prejudicial to revenue. This was based on seized documents and survey disclosures related to land transactions and TDR dealings, which the PCIT believed the AO failed to properly investigate.

What were the issues?

Whether the PCIT was justified in invoking Section 263 when the AO had conducted sufficient enquiry and taken a plausible view, and whether there was prejudice to the revenue.

Which sections of the Income-tax Act were involved?

Section 263,Section 153C,Section 143(3),Section 133A,Section 132,Section 133(6),Section 142(1),Section 153D

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Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

Before: SHRI SIDDHARTHA NAUTIYAL & SHRI MAKARAND V.MAHADEOKAR

For Appellant: Shri Dhiren Shah, and Ms.Nupur Shah, AR, Shri Sher Singh, CIT-DR
Hearing: 24/09/2025Pronounced: 30/09/2025

आदेश आदेश

PER MAKARAND V.MAHADEOKAR, AM: These appeals by the assessee are directed against the revisionary orders passed by the Principal Commissioner of Income- tax, Central, Ahmedabad [hereinafter referred to as “the PCIT”] under section 263 of the Income-tax Act, 1961 [hereinafter referred to as “the Act”], dated 31.03.2025, for the assessment years 2017-18, 2018-19, 2019-20 and 2

The order continues below.

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