TARACHAND MOHANLAL AGARWAL,SURAT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX SURAT-01, SURAT

ITA 359/SRT/2025Status: HeardITAT Surat21 January 2026AY 2018-19Bench: DR. B.R.R. KUMAR, VICE-PRESIDENT Ms SUCHITRA KAMBLE (Judicial Member)3 pages
AI SummaryAllowed

What did the Tribunal hold?

The tribunal held that the PCIT did not have jurisdiction to pass an order under Section 263 because the subject matter of the revision was already under appeal before the CIT(A), as per Section 263(1)(c) of the Act.

What were the facts?

The Principal Commissioner of Income Tax (PCIT) initiated revision proceedings under Section 263 against an assessment order. The AO had made additions for bogus purchases based on information from CGST authorities regarding fake invoices. The assessee had already appealed the additions before the CIT(A).

What were the issues?

Whether the PCIT has jurisdiction under Section 263 when the matter has already been subject to appeal before the CIT(A).

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

For Appellant: Shri Hiren Vepari, AR
For Respondent: Shri Mukesh Jain, CIT. DR
Hearing: 19.01.2026Pronounced: 21.01.2026

PER DR. B.R.R. KUMAR, VICE-PRESIDENT:

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This appeal has been filed by the Assessee against the order dated 17.02.2025 passed by the Ld. Principal Commissioner of Income-Tax-1,Surat (“the Ld.PCIT in short), under Section 263 of the Income-tax Act, 1961 (“the Act”), relating to the Assessment Year 2018-19. 2. As per information, during the course of inquiry in the case of M/s Advance Computers and Mobiles India Pvt. Ltd. by the CGST authorities, it was observed that the said entity was engaged in issuing/generating/providing fake/bogus invoices for passing of fraudulent input tax credit without supply of goods from the following entities: Sr. Name of the assessee No. 1 Advance Computers and Mobiles Indi

The order continues below.

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