142 ITR 778 (Pat) CIT v. Shanti Lal Aggarwala

96 ITR 310High Court1974#8027 most cited

What is 142 ITR 778 (Pat) CIT v. Shanti Lal Aggarwala authority for?

For the Commissioner of Income Tax to revise an order under section 263, they must demonstrate material on record showing how the Assessing Officer's order is prejudicial to the revenue. The Commissioner cannot merely direct a re-examination without first establishing the order's erroneous and prejudicial nature.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2026.

Also referred to as

CIT v Shanti Lal Aggarwala · 142 ITR 778 · section 263 · Commissioner of Income Tax · prejudicial to interest of revenue · erroneous assessment order · material on record · assessing officer · revision powers

Sections most often in play

Section 10(37)Section 143(3)Section 145A(b)Section 147Section 148Section 151Section 263Section 56(2)(viii)

Issues it is cited on

section 141section 282a(1)section 194lasection 145a(b)section 145bsection 44afsection 45(5)section 57(iv)section 56(2)(viii)section 262section 10(37)doctrine of merger

Judgments citing 142 ITR 778 (Pat) CIT v. Shanti Lal Aggarwala

Sh. Randhir Singh, Sirsa vs. PCIT Rohtak, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 494/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh24 Feb 2026AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…G.M. Mittal Stainless Steel Ltd. PROPOSITION IV: THAT IT IS NECESSARY FOR COMMISISONER OF INCOME TAX TO POINT OUT THE MATERIAL ON RECORD AS TO HOW THE ORDER OF AO IS PREJUDICIAL TO THE INTEREST OF REVENUE i) 142 ITR 778 (Pat) CIT vs. Shanti Lal Aggarwala ii) 96 ITR 310 (All) CIT vs. Late Sunder Lal iii) 111 ITR 326 (All) J.P. Srivastava & Sons v. CIT iv) 170 ITR 28 (All) CIT vs. Kashi Nath & Co. PROPOSITION V: THAT COMMISSIONER OF INCOME TAX CANNOT SIMPLY ASK THE ASSESSING OFFICER TO RE-EXAMINE THE MATTER, HE CAN DO SO ONLY AFTER FINDING ORDER OF ASSESSMENT IS ERRONEOUS AND PREJUDICIAL TO INTERST OF REVENUE i) 2…

Surjeet Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 488/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…G.M. Mittal Stainless Steel Ltd. PROPOSITION IV: THAT IT IS NECESSARY FOR COMMISISONER OF INCOME TAX TO POINT OUT THE MATERIAL ON RECORD AS TO HOW THE ORDER OF AO IS PREJUDICIAL TO THE INTEREST OF REVENUE i) 142 ITR 778 (Pat) CIT vs. Shanti Lal Aggarwala ii) 96 ITR 310 (All) CIT vs. Late Sunder Lal iii) 111 ITR 326 (All) J.P. Srivastava & Sons v. CIT iv) 170 ITR 28 (All) CIT vs. Kashi Nath & Co. PROPOSITION V: THAT COMMISSIONER OF INCOME TAX CANNOT SIMPLY ASK THE ASSESSING OFFICER TO RE-EXAMINE THE MATTER, HE CAN DO SO ONLY AFTER FINDING ORDER OF ASSESSMENT IS ERRONEOUS AND PREJUDICIAL TO INTERST OF REVENUE i) 2…

Sh. Paramjeet Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 290/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…G.M. Mittal Stainless Steel Ltd. PROPOSITION IV: THAT IT IS NECESSARY FOR COMMISISONER OF INCOME TAX TO POINT OUT THE MATERIAL ON RECORD AS TO HOW THE ORDER OF AO IS PREJUDICIAL TO THE INTEREST OF REVENUE i) 142 ITR 778 (Pat) CIT vs. Shanti Lal Aggarwala ii) 96 ITR 310 (All) CIT vs. Late Sunder Lal iii) 111 ITR 326 (All) J.P. Srivastava & Sons v. CIT iv) 170 ITR 28 (All) CIT vs. Kashi Nath & Co. PROPOSITION V: THAT COMMISSIONER OF INCOME TAX CANNOT SIMPLY ASK THE ASSESSING OFFICER TO RE-EXAMINE THE MATTER, HE CAN DO SO ONLY AFTER FINDING ORDER OF ASSESSMENT IS ERRONEOUS AND PREJUDICIAL TO INTERST OF REVENUE i) 2…

Dhuni Chand HUF, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 289/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…G.M. Mittal Stainless Steel Ltd. PROPOSITION IV: THAT IT IS NECESSARY FOR COMMISISONER OF INCOME TAX TO POINT OUT THE MATERIAL ON RECORD AS TO HOW THE ORDER OF AO IS PREJUDICIAL TO THE INTEREST OF REVENUE i) 142 ITR 778 (Pat) CIT vs. Shanti Lal Aggarwala ii) 96 ITR 310 (All) CIT vs. Late Sunder Lal iii) 111 ITR 326 (All) J.P. Srivastava & Sons v. CIT iv) 170 ITR 28 (All) CIT vs. Kashi Nath & Co. PROPOSITION V: THAT COMMISSIONER OF INCOME TAX CANNOT SIMPLY ASK THE ASSESSING OFFICER TO RE-EXAMINE THE MATTER, HE CAN DO SO ONLY AFTER FINDING ORDER OF ASSESSMENT IS ERRONEOUS AND PREJUDICIAL TO INTERST OF REVENUE i) 2…

Sh. Kashmir Singh Sandha, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 288/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…G.M. Mittal Stainless Steel Ltd. PROPOSITION IV: THAT IT IS NECESSARY FOR COMMISISONER OF INCOME TAX TO POINT OUT THE MATERIAL ON RECORD AS TO HOW THE ORDER OF AO IS PREJUDICIAL TO THE INTEREST OF REVENUE i) 142 ITR 778 (Pat) CIT vs. Shanti Lal Aggarwala ii) 96 ITR 310 (All) CIT vs. Late Sunder Lal iii) 111 ITR 326 (All) J.P. Srivastava & Sons v. CIT iv) 170 ITR 28 (All) CIT vs. Kashi Nath & Co. PROPOSITION V: THAT COMMISSIONER OF INCOME TAX CANNOT SIMPLY ASK THE ASSESSING OFFICER TO RE-EXAMINE THE MATTER, HE CAN DO SO ONLY AFTER FINDING ORDER OF ASSESSMENT IS ERRONEOUS AND PREJUDICIAL TO INTERST OF REVENUE i) 2…

M/S Ganesh Dass HUF, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 287/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…G.M. Mittal Stainless Steel Ltd. PROPOSITION IV: THAT IT IS NECESSARY FOR COMMISISONER OF INCOME TAX TO POINT OUT THE MATERIAL ON RECORD AS TO HOW THE ORDER OF AO IS PREJUDICIAL TO THE INTEREST OF REVENUE i) 142 ITR 778 (Pat) CIT vs. Shanti Lal Aggarwala ii) 96 ITR 310 (All) CIT vs. Late Sunder Lal iii) 111 ITR 326 (All) J.P. Srivastava & Sons v. CIT iv) 170 ITR 28 (All) CIT vs. Kashi Nath & Co. PROPOSITION V: THAT COMMISSIONER OF INCOME TAX CANNOT SIMPLY ASK THE ASSESSING OFFICER TO RE-EXAMINE THE MATTER, HE CAN DO SO ONLY AFTER FINDING ORDER OF ASSESSMENT IS ERRONEOUS AND PREJUDICIAL TO INTERST OF REVENUE i) 2…

Sh. Arvail Singh, Sirsa vs. PCIT, Rohtak

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 286/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…G.M. Mittal Stainless Steel Ltd. PROPOSITION IV: THAT IT IS NECESSARY FOR COMMISISONER OF INCOME TAX TO POINT OUT THE MATERIAL ON RECORD AS TO HOW THE ORDER OF AO IS PREJUDICIAL TO THE INTEREST OF REVENUE i) 142 ITR 778 (Pat) CIT vs. Shanti Lal Aggarwala ii) 96 ITR 310 (All) CIT vs. Late Sunder Lal iii) 111 ITR 326 (All) J.P. Srivastava & Sons v. CIT iv) 170 ITR 28 (All) CIT vs. Kashi Nath & Co. PROPOSITION V: THAT COMMISSIONER OF INCOME TAX CANNOT SIMPLY ASK THE ASSESSING OFFICER TO RE-EXAMINE THE MATTER, HE CAN DO SO ONLY AFTER FINDING ORDER OF ASSESSMENT IS ERRONEOUS AND PREJUDICIAL TO INTERST OF REVENUE i) 2…

M/S Din Dayal Pursotam Lal, Sirsa vs. Pr.CIT, Rohtak

ITA 148/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh04 Mar 2024AY 2016-17

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 147Section 263Section 40A(3)

…16. The ld. PCIT has also not pointed out the material on record indicating that the assessment order is prejudicial to the interests of the Revenue. In this regard, reliance has rightly been placed on ; i) 142 ITR 778 (Pat) CIT vs. Shanti Lai Aggarwala ii) 96 ITR 310 (All) CIT vs. Late Sunder Lal iii) 111 ITR 326 (All) J.P. Srivastava & Sons v. CIT iv) 170 ITR 28 (All) CIT vs. Kashi Nath & Co. iv) 394 ITR 758 (Del) PCIT.v. Vinita Chaurasia 16.1 Then, in “CIT Vs Gabriel India Ltd.” 203 ITR 108 (Bom) and “CIT Vs Software Consultants” 341 ITR 240 (Del), it has been held that the revisional authority cannot sim…

M/S Din Dayal Pursotam Lal, Sirsa vs. Pr.CIT, Rohtak

ITA 147/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh04 Mar 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 147Section 263Section 40A(3)

…16. The ld. PCIT has also not pointed out the material on record indicating that the assessment order is prejudicial to the interests of the Revenue. In this regard, reliance has rightly been placed on ; i) 142 ITR 778 (Pat) CIT vs. Shanti Lai Aggarwala ii) 96 ITR 310 (All) CIT vs. Late Sunder Lal iii) 111 ITR 326 (All) J.P. Srivastava & Sons v. CIT iv) 170 ITR 28 (All) CIT vs. Kashi Nath & Co. iv) 394 ITR 758 (Del) PCIT.v. Vinita Chaurasia 16.1 Then, in “CIT Vs Gabriel India Ltd.” 203 ITR 108 (Bom) and “CIT Vs Software Consultants” 341 ITR 240 (Del), it has been held that the revisional authority cannot sim…

M/S Din Dayal Pursotam Lal, Sirsa vs. Pr.CIT, Rohtak

ITA 146/CHANDI/2021[2011-12]Status: DisposedITAT Chandigarh04 Mar 2024AY 2011-12

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR
Section 147Section 263Section 40A(3)

…16. The ld. PCIT has also not pointed out the material on record indicating that the assessment order is prejudicial to the interests of the Revenue. In this regard, reliance has rightly been placed on ; i) 142 ITR 778 (Pat) CIT vs. Shanti Lai Aggarwala ii) 96 ITR 310 (All) CIT vs. Late Sunder Lal iii) 111 ITR 326 (All) J.P. Srivastava & Sons v. CIT iv) 170 ITR 28 (All) CIT vs. Kashi Nath & Co. iv) 394 ITR 758 (Del) PCIT.v. Vinita Chaurasia 16.1 Then, in “CIT Vs Gabriel India Ltd.” 203 ITR 108 (Bom) and “CIT Vs Software Consultants” 341 ITR 240 (Del), it has been held that the revisional authority cannot sim…

Kaur Kookies (P) Ltd., New Delhi vs. Pr, CIT, Delhi-4, New Delhi

Appeal are allowed

ITA 1119/DEL/2022[2017-18]Status: DisposedITAT Delhi11 May 2023AY 2017-18

Bench: Shri Kul Bharat & Shri Pradip Kumar Kediaassessment Year: 2017-18

Section 263Section 36

…by the Appellant are as under: 25 PROPOSITION I: THAT IT IS NECESSARY FOR COMMISISONER OF INCOME TAX TO POINT OUT THE MATERIAL ON RECORD AS TO HOW THE ORDER OF AO IS PREJUDICIAL TO THE INTEREST OF REVENUE i) 142 ITR 778 (Pat) CIT vs. Shanti LalAggarwala ii) 96 ITR 310 (All) CIT vs. Late Sunder Lai iii) 111 ITR 326 (All) J.P. Srivastava& Sons v. CIT iv) 170 ITR 28 (All) CIT vs. KashiNath& Co. v) 394 ITR 758 (Del) PCIT v. Vinita Chaurasia PROPOSITION II; THAT COMMISSIONER OF INCOME TAX CANNOT SIMPLY ASK THE ASSESSING OFFICER TO RE-EXAMINE THE MATTER. HE CAN DO SO ONLY AFTER FINDING ORDER OF ASSESSMENT IS ERRONEOU…

Kamlesh Jain & Sons HUF, Raipur vs. Income Tax Officer-3(2), Raipur

In the result, appeal of the assessee is allowed

ITA 26/RPR/2021[2016-17]Status: DisposedITAT Raipur29 Sept 2021AY 2016-17

Bench: Shri Pradip Kumar Kedia & Shri N.K. Choudhryassessment Year: 2016-17

For Appellant: Shri R.B. Doshi, C.AFor Respondent: Shri P.K. Mishra, CIT D.R
Section 143(3)Section 263Section 54F

….2690/Mum/2016 – (2016) 47 CCH 0309 (Mumb. Trib.) - DCIT vs. Kingpin Investment & Finance P. Ltd. in ITA No.4447/Mum/2007 order dated 20.07.2016 of ‘A’ Bench of ITAT - Mool Chand Mahesh Chand vs. CIT (1978) 115 ITR 1, 8 (All) - CIT vs. Late Sunder Lal (1974) 96 ITR 310, 314 (All.) 12. The learned CIT D.R. for the revenue, on the other hand, placed reliance upon the revisional order and submitted in furtherance that in the absence of proper enquiry on the relevant facet of section 54F, action of the A.O. was both erroneous as well as prejudicial to the interest of the revenue. A.Y. 2016-17 Page 5 of 8 13. On a…

Shrimati Ravinder Bawa, Jalandhar vs. Income Tax Officer Ward-2(3), Jalandhar

In the result, the appeal of the assessee is allowed

ITA 703/ASR/2019[2011-12]Status: DisposedITAT Amritsar14 Jul 2021AY 2011-12

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 133(6)Section 143Section 143(3)Section 148Section 263Section 69A

…ion that the order in question is prejudicial to the interest of the revenue.” 22.9 The judgment of Hon’ble Allahabad High Court in case of K.N. Agarwal Vs. C.I.T 189 ITR 769 as well as decision of Allahabad High Court in case of C.I.T. 17 Vs Lata Sunderlal 96 ITR 310(All), the decision of the Bombay high court in case of C.I.T Vs. Paul Brothers 216 ITR 548, the judgment of the Calcutta high court in case of Russel properties Private Ltd. Vs. CIT 109 ITR 229 are also relevant. “Where assessment order is in accordance with law, it cannot be termed to be erroneous, C.I.T Vs. Ashoka Traders SLP Civil no. 2374-237…

Mumbai District Central Co Op Bank Ltd, Mumbai vs. CIT 1(1), Mumbai

The appeals are disposed of in the above terms

ITA 3198/MUM/2015[2010-11]Status: DisposedITAT Mumbai22 Mar 2018AY 2010-11

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2010-11 The Mumbai District Cit-1, Aayakar Bhavan बनाम/ Central Co-Op. Bank Ltd. M.K. Road, Mumbai Bank Bhavan Mumbai 400 020 Vs. 207, D.H. Road, Fort Mumbai 400 001 (यनधाारयती /Assessee) (याजस्व /Revenue) P.A. No. Aaaam3185D यनधाारयती की ओर से / Assessee By Shri Amar Gahlot याजस्व की ओर से / Revenue By Shri B. Srinivas, Cit-Dr ुनवाई की तायीख / Date Of Hearing : 22/03/2018 आदेश की तायीख /Date Of Order: 22/03/2018

Section 143(1)Section 143(2)Section 143(3)Section 263

…Parikh (Smt.) [1995] 215 ITR 81 (Guj) (para 11) 9 The Mumbai District Central Co-op. Bank Ltd. iv. CIT v. Narayana Pai (T.) [1975] 98 ITR 422 (Karn) (para 11) v. CIT v. R. K. Metal Works [1978] 112 ITR 445 (P&H) (para 17) vi. CIT v. Sunder Lal (Late) [1974] 96 ITR 310 (All) (para 16) vii. Dawjee Dadabhoy & Co. v. Jain (S. P.) [1957] 31 ITR 872 (Cal) (paras 11, 12) viii. J. P. Srivastava and Sons (Kanpur) Ltd. v. CIT [1978] 111 ITR 326 (All) (para 16) ix. Malabar Industrial Co. Ltd. v. CIT [2000] 243 ITR 83 (SC) (paras 9, 11) x. Parashuram Pottery Works Co. Ltd. v. ITO [1977] 106 ITR 1 (SC) (para 13) 2.3. We ar…