AMBER ENTERPRISES INDIA LIMITED, RAJPURA,PUNJAB vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, PATIALA, PUNJAB

ITA 554/CHANDI/2025Status: DisposedITAT Chandigarh07 October 2025AY 2020-21Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee fulfilled its obligations by obtaining DSIR approval (Form 3CM) and filing the audit report (Form 3CLA). The delay in submitting Form 3CL by DSIR is beyond the assessee's control and cannot be a ground to deny the deduction. The PCIT's assumption of jurisdiction under Section 263 was found unsustainable.

What were the facts?

The assessee claimed weighted deduction under Section 35(2AB) for in-house R&D expenditure. The Assessing Officer (AO) allowed the claim after detailed inquiry. However, the Principal Commissioner of Income Tax (PCIT) revised the assessment, setting it aside on the ground that Form 3CL, quantifying the expenditure, was not submitted by DSIR.

What were the issues?

Whether the PCIT rightly assumed jurisdiction under Section 263 to revise the assessment order, where the AO had made due inquiries, and the delay in submission of Form 3CL by DSIR was beyond the assessee's control?

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3),Section 144B,Section 35(2AB),Section 133(6),Section 142(1)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(4)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Cause title — parties, addresses and appearances
आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी लिलत कुमार, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 554/Chd/ 2025 िनधा"रण वष" / Assessment Year : 2020-21 Amber Enterprises India Limited बनाम The Pr. CIT C-1, Phase-2, Focal Point, Rajpura Patiala Punjab-140401 "ायी लेखा सं./PAN NO: AABCA3456E अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Smt. Meenakshi Vohra, CIT, DR (Virtual) सुनवाई की तारीख/Date of Hearing : 25/09/2025 उदघोषणा की तारीख/Date of Pronouncement : 07/10/2025

आदेश/Order PER LALIET KUMAR, J.M: This is an appeal filed by the Assessee against the order of the Ld. Pr. CIT, Patiala dt. 27/03/2025 pertaining to Assessment Year 2020-21. 2. In the present appeal Assessee has raised the following grounds:

1.

That Ld. PCIT Patiala has erred in assuming the juri iction u/s 263 and thereby setting aside the assessment as framed by the AO by passing the order u/s 143(3) r.w.s. 144B vide his order dated 27.09.2022. 2. T

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →