(1975) 99 ITR 375 (Del), CIT v. Seshasayee Paper & Boards Ltd.

242 ITR 490High Court2000#2210 most cited

What is (1975) 99 ITR 375 (Del), CIT v. Seshasayee Paper & Boards Ltd. authority for?

A valid order for revision under Section 263 requires the Commissioner to expressly find that the Assessing Officer's order is both erroneous and prejudicial to the interests of the Revenue. An assessment order becomes erroneous if the Assessing Officer fails to conduct proper or meaningful inquiry.

52

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2010 to 2026.

Also referred to as

CIT v. Seshasayee Paper & Boards Ltd. · Section 263 · revision under Section 263 · erroneous and prejudicial to revenue · inadequate enquiry · lack of enquiry by AO · Commissioner revisionary powers · valid order Section 263 · short levy of tax · AO's failure to make addition

Sections most often in play

Section 1961Section 263Section 142(1)Section 143(3)Section 144BSection 147Section 10Section 11

Issues it is cited on

prejudicial to interest of revenuerevision u/s 263faceless assessment schemeinadequate enquirymalabar industrialrevision under section 263lack of enquirysection 263(1)erroneous and prejudicialsection 119faceless assessmentcomplete scrutiny

Judgments citing (1975) 99 ITR 375 (Del), CIT v. Seshasayee Paper & Boards Ltd.

Gautam Tube Corporation, Mumbai vs. Pr CIT 19, Mumbai

The appeals are disposed of in the above terms

ITA 3609/MUM/2017[2009-10]Status: DisposedITAT Mumbai26 Apr 2018AY 2009-10

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 120Section 143(3)Section 144ASection 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘जी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member ITA NOs.3608 & 3609/Mum/2017 Assessment Year: 2008-09 & 2009-10 Gautam Tube Corporation, Pr. CIT-19, 1st Floor, 7, Doshi Bhavan, Room No.228, 02nd Floor, बनाम/ 02nd Carpenter Street, Matru Mandir, Tardeo Raod, Vs. Mumbai-400004 Mumbai-400007 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AADFG0524A "नधा"रती क" ओर से / Assessee by Mr. Rajesh Chamaria…

Gautam Tube Corporation, Mumbai vs. Pr CIT 19, Mumbai

The appeals are disposed of in the above terms

ITA 3608/MUM/2017[2008-09]Status: DisposedITAT Mumbai25 Apr 2018AY 2008-09

Bench: Shri Joginder Singh & Shri G. Manjunatha

Section 120Section 143(3)Section 144ASection 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘जी’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member ITA NOs.3608 & 3609/Mum/2017 Assessment Year: 2008-09 & 2009-10 Gautam Tube Corporation, Pr. CIT-19, 1st Floor, 7, Doshi Bhavan, Room No.228, 02nd Floor, बनाम/ 02nd Carpenter Street, Matru Mandir, Tardeo Raod, Vs. Mumbai-400004 Mumbai-400007 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AADFG0524A "नधा"रती क" ओर से / Assessee by Mr. Rajesh Chamaria…

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

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ, जे, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “J”, MUMBAI श्री जोगगन्दय स िंह, न्मायमक दस्म एवुं श्री एन. के. प्रधान, रेखा दस्म, के भक्ष Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment 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, C…

Startech Engineers, Mumbai vs. Pr CIT 22, Mumbai

The appeals are disposed of in the above terms

ITA 3898/MUM/2017[2012-13]Status: DisposedITAT Mumbai01 Feb 2018AY 2012-13

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2012-13 Startech Engineers, Pr. Commissioner Of G-12, Sinhgarjane Soc. Income Tax-22, बनाम/ Maratha Colony, Room No.409, 4Th Floor, Vs. Santracruz (E), Piramal Chambers, Parel Mumbai-400055 Mumbai-400012 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aaxfs3063J "नधा"रती क" ओर से / Assessee By Shri D.C.Saboo & Shri Shyam Saboo राज"व क" ओर से / Revenue By Shri Manjunatha Swamy-Dr

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ई, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2012-13 Startech Engineers, Pr. Commissioner of G-12, Sinhgarjane Soc. Income Tax-22, बनाम/ Maratha Colony, Room No.409, 4th Floor, Vs. Santracruz (E), Piramal Chambers, Parel Mumbai-400055 Mumbai-400012 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. AAXFS3063J "नधा"रती क" ओर से / Assessee by Shri D.C.Saboo & Shri Shyam Saboo राज"व क"…

Dev Steel, Navi Mumbai vs. Pr CIT Cen 4, Navi Mumbai

The appeals are dismissed

ITA 3752/MUM/2016[2009-10]Status: DisposedITAT Mumbai24 Nov 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2008-09 Shri Devang Gandhi, Pr. Cit, A/303, Balaji Gardens, Central-4, बनाम/ Sector-11, Koparkhairne, Mumbai Vs. Navi Mumbai-400709 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Abhpg0909N

Section 153ASection 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘डी’ ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘D’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2008-09 Shri Devang Gandhi, Pr. CIT, A/303, Balaji Gardens, Central-4, बनाम/ Sector-11, Koparkhairne, Mumbai Vs. Navi Mumbai-400709 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.ABHPG0909N ITA No.3748 to 3752/Mum/2016 Assessment Year: 2006-07 to 2010-11 M/s Dev Steel Pr. CIT, 605, 6th Floor, Central-4, बनाम/ Thacker Tower, Mumbai Vs.…

Dev Steel, Navi Mumbai vs. Pr CIT Cen 4, Navi Mumbai

The appeals are dismissed

ITA 3748/MUM/2016[2006-07]Status: DisposedITAT Mumbai24 Nov 2017AY 2006-07

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2008-09 Shri Devang Gandhi, Pr. Cit, A/303, Balaji Gardens, Central-4, बनाम/ Sector-11, Koparkhairne, Mumbai Vs. Navi Mumbai-400709 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Abhpg0909N

Section 153ASection 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘डी’ ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘D’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2008-09 Shri Devang Gandhi, Pr. CIT, A/303, Balaji Gardens, Central-4, बनाम/ Sector-11, Koparkhairne, Mumbai Vs. Navi Mumbai-400709 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.ABHPG0909N ITA No.3748 to 3752/Mum/2016 Assessment Year: 2006-07 to 2010-11 M/s Dev Steel Pr. CIT, 605, 6th Floor, Central-4, बनाम/ Thacker Tower, Mumbai Vs.…

Devang Gandhi, Navi Mumbai vs. Pr CIT Cen 4, Mumbai

The appeals are dismissed

ITA 3747/MUM/2016[2008-09]Status: DisposedITAT Mumbai24 Nov 2017AY 2008-09

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2008-09 Shri Devang Gandhi, Pr. Cit, A/303, Balaji Gardens, Central-4, बनाम/ Sector-11, Koparkhairne, Mumbai Vs. Navi Mumbai-400709 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Abhpg0909N

Section 153ASection 263

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘डी’ ,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘D’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Rajesh Kumar, Accountant Member Assessment Year: 2008-09 Shri Devang Gandhi, Pr. CIT, A/303, Balaji Gardens, Central-4, बनाम/ Sector-11, Koparkhairne, Mumbai Vs. Navi Mumbai-400709 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.ABHPG0909N ITA No.3748 to 3752/Mum/2016 Assessment Year: 2006-07 to 2010-11 M/s Dev Steel Pr. CIT, 605, 6th Floor, Central-4, बनाम/ Thacker Tower, Mumbai Vs.…

Saregama India Limited, Kolkata vs. CIT-I, Kolkata

In the result the appeal of the assessee is allowed

ITA 1254/KOL/2014[2009-2010]Status: DisposedITAT Kolkata20 Sept 2017AY 2009-2010

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Shri S.S.Viswanethra Ravi, Jm ] Assessment Year : 2009-10

For Appellant: Shri J.P.Khaitan, ARFor Respondent: Shri G.Mallikarjuna, CIT(DR)
Section 115JSection 142(1)Section 143(3)Section 14ASection 263

…CIT, the order should be written more elaborately.—Malabar Industrial Co. Ltd. vs. CIT (2000) 159 CTR (SC) 1 : (2000) 243 ITR 83 (SC), Gee Vee Enterprises vs. Addl. CIT 1975 CTR (Del) 61 : (1975) 99 ITR 375 (Del), CIT vs. Seshasayee Paper & Boards Ltd. (2000) 242 ITR 490 (Mad), CWT vs. Prithvi Raj & Co. (1991) 98 CTR (Del) 216 : (1993) 199 ITR 424 (Del) and J.P. Srivastava& Sons (Kanpur) Ltd. vs. CIT (1978) 111 ITR 326 (All) relied on. (Paras 6 & 7) In the entire order emphasis laid by the CIT is that in respect of four issues mentioned by him, no queries were raised by the AO. On this premise, though it is obser…

Procter & Gamble Hygiene and Health Care Ltd, Mumbai vs. CIT-Cir-8, Mumbai

The appeal of the assessee is dismissed

ITA 3494/MUM/2009[2004-05]Status: DisposedITAT Mumbai26 May 2017AY 2004-05

Bench: Shri Joginder Singh & Shri N.K. Pradhanassessment Year: 2004-05 M/S Procter & Gamble Cit-8, Hygiene & Health Care, Aayakar Bhavan, बनाम/ P & G Plaza, Cardinal M.K. Road, Vs. Gracias Road, Chakala, Mumbai-400020 Andheri(E), Mumbai-400099 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.Aaacp6332M

Section 263Section 80I

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, सी, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी एन. के. "धान, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri N.K. Pradhan, Accountant Member Assessment Year: 2004-05 M/s Procter & Gamble CIT-8, Hygiene & Health Care, Aayakar Bhavan, बनाम/ P & G Plaza, Cardinal M.K. Road, Vs. Gracias Road, Chakala, Mumbai-400020 Andheri(E), Mumbai-400099 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No.AAACP6332M "नधा"रती क" ओर से / Assessee by Shri Yogesh Thar and Ms. Moksha Mehta Shri Subachan Ram CIT-DR राज…

People Infocom Pvt. Ltd., Mumbai vs. C.I.T. Cir.7, Mumbai

The appeal of the assessee is allowed

ITA 210/MUM/2013[2007-08]Status: DisposedITAT Mumbai19 May 2016AY 2007-08

Bench: Shri Joginder Singh & Shri Rajendraassessment Year-2007-08 People Infocom Private Ltd. Cit-7, C/O- Samria & Co. Room No.611, बनाम/ Chartered Accountants, 6Th Floor, Vs. 2E, Court Chambers, Aayakar Bhavan, 35, New Marine Lines, M.K. Road, Mumbai-400020 Mumbai-400020 Pan No.Aadcp5658H (राज"व /Revenue) ("नधा"रती /Assessee)

Section 263Section 51

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ सी, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “C”, MUMBAI "ी जोिग"दर "सह, "याियक सद"य एवं "ी राजे"", लेखा सद"य, के सम" । Before Shri Joginder Singh, Judicial Member and Shri Rajendra, Accountant Member Assessment Year-2007-08 People Infocom Private Ltd. CIT-7, C/O- Samria & Co. Room No.611, बनाम/ Chartered Accountants, 6th Floor, Vs. 2E, Court Chambers, Aayakar Bhavan, 35, New Marine Lines, M.K. Road, Mumbai-400020 Mumbai-400020 PAN No.AADCP5658H (राज"व /Revenue) ("नधा"रती /Assessee) "नधा"रती क" ओर से / Assessee by Shri R.S.Samria Shri M.Dayasagar CIT-DR राज"व…

Estrela Batteries Ltd, Mumbai vs. Pr CIT 2, Mumbai

The appeal of the assessee is dismissed

ITA 2122/MUM/2015[2010-11]Status: DisposedITAT Mumbai05 Feb 2016AY 2010-11
Section 115JSection 143(3)Section 263

…ltd. vs UOI (2000) 246 ITR 41 (Del.), xi. Bismillah Trading Company Ltd. vs IO (2001) 248 ITR 292, 308 (Kerala), 5 M/s Estrela Batteries Ltd xii. Paul Mathews & Sons vs CIT (2003) 263 ITR 101, 113 (Kerala), xiii. CIT vs Seshasayee Paper & Boards Ltd. (2000) 242 ITR 490, 500 (Mad.), xiv. Rayon Silk Mills vs CIT 221 ITR 155 (Guj.) 2.3. However, if the ratio laid down in the aforesaid cases is analyzed with respect to the facts of the present appeal, it is noted that the assessee declared total loss of Rs.68,97,886/- in its return filed on 21/09/2010. The assessment was completed on 22/03/2013 u/s 143(3) of the Ac…

C.I.T vs. Leisure Wear Exports Ltd

ITA/1165/2007HC Delhi14 Sept 2010

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MS. JUSTICE REVA KHETRAPAL

Section 143(3)Section 144Section 260Section 263Section 288Section 80Section 80H

…and not because there is anything wrong with the order if all the facts stated therein are assumed to be correct.” ITA No.1165/2007 Page 10 of 17 9. This principle was reiterated in Commissioner of Income-Tax v. Seshasayee Paper and Boards Ltd., 242 ITR 490 in the following manner:- “It is no doubt true that for making a valid order under section 263 of the Act, it is essential for the Commissioner to record an express finding that the order sought to be revised was erroneous as well as prejudicial to the interests of the Revenue. In the instant case, the Commissioner had recorded such a fi…