(19) PCIT Vs Delhi Airport Metro Express Pvt. Ltd. (2017) 398 ITR 0008 (Delhi) (20) CIT v. Jain Construction Co. (257 CTR 336)

ANIL KUMAR BATAR,SIKAR vs. PCIT-JAIPUR-2, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 418/JPR/2025[2018-19]Status: DisposedITAT Jaipur09 Sept 2025AY 2018-19

For Appellant: Shri Shrawan Kumar Gupta, Adv. &For Respondent: Shri Gorav Avasthi, JCIT-DR

Section 143(3)Section 144BSection 147Section 263

…ery minor reflecting from a short assessment order), which is\nnot at all a case here. Also refer Gyan Chand Gupta V/s PR. CIT 135 TTJ 01(Jp),\nM/s. Om RudraPriya Holiday Resort Pvt. Ltd. vs. Pr. CIT(2018) 54 CCH 0597\nJaipurTrib\nIn CIT v/s Jain Construction 257 CTR 336(Raj.) It has been held that Revision\nu/s 263-Order erroneous and prejudicial to interest of revenue—CIT issued a\nnotice u/s 263 to assessee on ground that assessment order of AO passed u/s\n143 (3) was an order erroneous and prejudicial to interest of revenue—\nTribunal allowed appeal of assessee-Held, safeguard provided to assessee in\nsection…

SAJJAD ALI,CHITTORGARH vs. DCIT(INTL)- JAIPUR, JAIPUR

ITA 459/JPR/2024[2016-17]Status: DisposedITAT Jaipur24 Jun 2024AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Rajesh Ojha (CIT-DR)

Section 133(6)Section 142(1)Section 144Section 147Section 148Section 263Section 54

…very minor reflecting from a short assessment order), which is not at all a case here. Also refer Gyan Chand Gupta V/s PR. CIT 135 TTJ 01(Jp), M/s. Om Rudra Priya Holiday Resort Pvt. Ltd. vs. Pr. CIT (2018) 54 CCH 0597 JaipurTrib In CIT v/s Jain Construction 257 CTR 336(Raj.) It has been held that Revision u/s 263—Order erroneous and prejudicial to interest of revenue—CIT issued a notice u/s 263 to assessee on ground that assessment order of AO passed u/s 143 (3) was an order erroneous and prejudicial to interest of revenue—Tribunal allowed appeal of assessee—Held, safeguard provided to assessee in section 263 i…

M/S SUMILON INDUSTRIES PVT. LTD.,SURAT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, SURAT

In the result, appeal of the assessee is allowed

ITA 87/SRT/2022[2017-18]Status: DisposedITAT Surat10 Feb 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.87/Srt/2022 ("नधा"रणवष" / Assessment Year: (2017-18) (Physical Court Hearing) M/S Sumilon Industries Pvt. Principal Commissioner Of Ltd. 6-121-A, Vairagini Wadi, Income-Tax-1, Aaykar Bhavan, Vs. Delhi Gate, Surat-395003 Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadcs3567 L (Appellant) (Respondent) िनधा"रती की ओर से /Assessee By : Shri Mukund Bakshi, C.A राज"व क" ओर से /Respondent By: Shri Ashok B. Koli, Cit-D.R

For Appellant: Shri Mukund Bakshi, C.AFor Respondent: Shri Ashok B. Koli, CIT-D.R

Section 14Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No.87/SRT/2022 ("नधा"रणवष" / Assessment Year: (2017-18) (Physical Court Hearing) M/s Sumilon Industries Pvt. Principal Commissioner of Ltd. 6-121-A, Vairagini Wadi, Income-tax-1, Aaykar Bhavan, Vs. Delhi Gate, Surat-395003 Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCS3567 L (Appellant) (Respondent) िनधा"रती की ओर से /Assessee by : Shri Mukund Bakshi, C.A राज"व क" ओर से /Respondent by: Shri Ashok B. Koli, CIT-D.R सुनवाई की तारीख/ Date of Hearing : 20/01/2023 घोषणा की तार…