21. In SB Gurbaksh Singh v. Union of India (2 SCC 181)

Income-Tax Officer-8(3)(1), Mumbai vs. Vibgyor Texotech Limited, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 4705/MUM/2025[2009-10]Status: DisposedITAT Mumbai09 Sept 2025AY 2009-10

Bench: Shri Om Prakash Kant () & Ms. Suchitra Raghunath Kamble ()

Section 143(3)Section 147Section 271(1)(c)Section 274Section 292B

…the public interest'. [Para 189] Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, Rajesh Kumar v. CIT [2007] 2 SCC 181, may be referred to in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei [AIR 1967 SC 1269]. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express p…

Jar Metal Industries(P) Ltd., Delhi vs. ITO Ward-13(2), New Delhi

The appeal is allowed

ITA 9695/DEL/2019[2006-07]Status: DisposedITAT Delhi07 Aug 2025AY 2006-07

Bench: Ms. Madhumita Roy & Shri Brajesh Kumar Singh

Section 143(3)Section 271(1)(c)Section 274Section 68

…section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT [2006] 287 ITR 91 (SC); (2007) 2 SCC 181, in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei, AIR 1967 SC 1269. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, the principles of natural justice must be followed. In such an event, although no express provision is laid…

DCIT Central Circle 7 (1) Mumbai, Mumbai vs. Panther Investrade Limited, Mumbai

In the result, both the Cross appeals no

ITA 416/MUM/2025[2003-04]Status: DisposedITAT Mumbai04 Aug 2025AY 2003-04

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Rajiv Khandelwal & Akash Kumar, ARsFor Respondent: Shri Virabhadra S. Mahajan (Sr. DR)

Section 271(1)(c)

…c interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT ((2007) 2 SCC 181], in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei [AIR 1967 SC 1269]. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid d…

DCIT(Central Circle)-7(1), Mumbai vs. Panther Investrade Limited, Mumbai

In the result, both the Cross appeals no

ITA 415/MUM/2025[2002-03]Status: DisposedITAT Mumbai04 Aug 2025AY 2002-03

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Rajiv Khandelwal & Akash Kumar, ARsFor Respondent: Shri Virabhadra S. Mahajan (Sr. DR)

Section 271(1)(c)

…c interest". 190. Here, section 271(1)(c) is one such provision. With calamitous, albeit commercial, consequences, the provision is mandatory and brooks no trifling with or dilution. For a further precedential prop, we may refer to Rajesh Kumar v. CIT ((2007) 2 SCC 181], in which the Apex Court has quoted with approval its earlier judgment in State of Orissa v. Dr. Binapani Dei [AIR 1967 SC 1269]. According to it, when by reason of action on the part of a statutory authority, civil or evil consequences ensue, principles of natural justice must be followed. In such an event, although no express provision is laid d…

Sanjay Jain, Bhilwara, Rajasthan vs. Deputy Commissioner of Income Tax, Central Circle - 7, New Delhi

In the result, Appeal of the Assessee is allowed

ITA 1384/DEL/2024[2017-18]Status: DisposedITAT Delhi25 Jul 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 1Section 132Section 139Section 143(1)Section 153ASection 153BSection 153DSection 250

…on of the provision by us may be given prospective effect, otherwise the interest of the Revenue will be greatly prejudiced. 37. There is no denying the fact that the law on the subject was in a flux in the sense that till the judgment in Rajesh Kumar [(2007) 2 SCC 181: (2006) 287 ITR 91] was rendered, there was divergence of opinion amongst various High Courts. Additionally, even after the said judgment, another two-Judge Bench of this Court had expressed reservation about its correctness. Having regard to all these peculiar circumstances and the fact that on 14-12-2006 [Sahara India (Firm) v. CIT, (2008) 14 SCC…

Panjurajan Ganesan, Sivakasi vs. DCIT, CC - 2, Madurai

The appeal of the assessee is allowed

ITA 278/CHNY/2020[2009-10]Status: DisposedITAT Chennai02 Jul 2025AY 2009-10

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकरअपील सं./Ita Nos.278/Chny/2020 Assessment Year: 2009-10 Panjurajan Ganesan Vs. Deputy Commissioner Of Income Tax, No.74A, Velayutham Road, Corporate Circle-2, Sivakasi, Madurai. Tamil Nadu-626 123. [Pan:Abypg3315R] (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Mr. D. Anand, Advocate प्रत्यर्थी की ओर से /Respondent By : Ms. G. Latchana, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 03.07.2025 घोषणा की तारीख /Date Of Pronouncement : 03.07.2025

For Appellant: Mr. D. Anand, AdvocateFor Respondent: Ms. G. Latchana, Addl.CIT

Section 132Section 143(3)Section 271Section 271(1)(c)Section 274

…आयकर अपीलीय अधिकरण ’डी’न्यायपीठ चेन्नई में। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI माननीय श्री मनु कुमार गिरि, न्यागयक सदस्य एवं माननीय श्री एस.आर.रघुनाथा ,लेखा सदस्य के समक्ष । BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपील सं./ITA Nos.278/Chny/2020 Assessment Year: 2009-10 Panjurajan Ganesan Vs. Deputy Commissioner of Income Tax, No.74A, velayutham Road, Corporate Circle-2, Sivakasi, Madurai. Tamil Nadu-626 123. [PAN:ABYPG3315R] (अपीलार्थी/Assessee) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr. D. Anand, Advocat…

Atul Manoharrao Yamsanwar, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

In the result, all the appeals filed by the assessee are allowed and all

ITA 256/NAG/2022[2020-21]Status: DisposedITAT Nagpur09 Jun 2025AY 2020-21

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

Section 153A

…or officer cannot be a mechanical exercise has been emphasized in several decisions. Illustratively, in the context of sec142(2A) which empowers an AO to direct a special audit. The obtaining of the prior approval was held to be mandatory. Rajesh Kumar (2007) 2 SCC 181 (SC) observed as under: "58. An order of approval is also not to be mechanically granted. The same should be done having regard to the materials on record. The explanation given by the assessee, if any, would be a relevant factor. The approving authority was required to go through it. He could have arrived at a different opinion. He in a situation…

Atul Manoharrao Yamsanwar, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

ITA 251/NAG/2022[2015-16]Status: DisposedITAT Nagpur09 Jun 2025AY 2015-16

Section 143(3)Section 153A

…or officer cannot be a mechanical exercise has been emphasized in several decisions. Illustratively, in the context of sec142(2A) which empowers an AO to direct a special audit. The obtaining of the prior approval was held to be mandatory. Rajesh Kumar (2007) 2 SCC 181 (SC) observed as under: "58. An order of approval is also not to be mechanically granted. The same should be done having regard to the materials on record. The explanation given by the assessee, if any, would be a relevant factor. The approving authority was required to go through it. He could have arrived at a different opinion. He in a situation…

Umesh Sadashiv Thakre, Nagpur vs. Assistant Commissioner of Income Tax, Central Circle 2(1), Nagpur

ITA 240/NAG/2022[F.Y.2017-18]Status: DisposedITAT Nagpur09 Jun 2025

Section 143(3)Section 153A

…or officer cannot be a mechanical exercise has been emphasized in several decisions. Illustratively, in the context of sec142(2A) which empowers an AO to direct a special audit. The obtaining of the prior approval was held to be mandatory. Rajesh Kumar (2007) 2 SCC 181 (SC) observed as under: "58. An order of approval is also not to be mechanically granted. The same should be done having regard to the materials on record. The explanation given by the assessee, if any, would be a relevant factor. The approving authority was required to go through it. He could have arrived at a different opinion. He in a situation…