23 ITR 412/AIR 1954 Bom 93(Bombay HC) v. CIT v. Amritlal Bhogila & Co. (34 ITR 130)

Q: What is 23 ITR 412/AIR 1954 Bom 93(Bombay HC) v. CIT v. Amritlal Bhogila & Co. authority for?

The Supreme Court holds that revisionary proceedings under Section 263 of the Income Tax Act, 1961 are maintainable when the Income Tax Officer has taken a view that is not permissible under the law.

Q: How many judgments cite 23 ITR 412/AIR 1954 Bom 93(Bombay HC) v. CIT v. Amritlal Bhogila & Co.?

34 judgments on BharatTax cite 23 ITR 412/AIR 1954 Bom 93(Bombay HC) v. CIT v. Amritlal Bhogila & Co. (34 ITR 130), spanning 2012 to 2024.

The Pr. Commissioner of Income Tax -7 vs. Paswara Electronics Pvt. Ltd

ITA/96/2019HC Delhi26 Sept 2024

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE DR. JUSTICE SWARANA KANTA SHARMA

…High Court, along with the issues articulated therein, which were carried in Civil Appeal before the Hon‟ble Supreme Court and were duly examined. 9 2023 SCC Online SC 1029 10 (2019) 4 SCC 376 11 (1958) 34 ITR 130 Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:20.12.2025 17:13:57 Signature Not Verified LPA 891/2011 & connected matters Page 10 of 27 18. The Hon‟ble Supreme Court, while considering the various Civil Appeals preferred by the parties therein, including Uni…

Baba Hira Singh Bhattal Institute of Engineering & Technology, Lehragaga vs. DCIT, (E), C-1, Chandigarh

In the result, the appeal is allowed

ITA 870/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh04 Jan 2024AY 2015-16

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

For Appellant: Shri Aman Parti, AdvocateFor Respondent: Shri Anil Sharma, JCIT, Sr.DR

Section 10Section 11

…placed on the decision of the Hon'ble Bombay High Court in the case of “CIT Vs Tejaji Farasram Kharawa” [1953] 23 ITR 412 (Bom). Reliance has further been placed on the decision of the Supreme Court in the case of “CIT Vs Amrit Lal Bhogilal & Co”, [1958] 34 ITR 130 (S.C.) Reliance has also been placed on the decision of the Hon'ble Supreme Court in the case of “Gojer Bros (P) Ltd. Vs Ratan Lal Singh” [1974] AIR 1938 (copy placed at ACL PB-II, paged 43-53 alongwith copies of the aforesaid decisions). 13. It has been stated that in the present case, the issue of receipts/surplus, i.e., grants received from…

Shri Vishal Rameshchandra Mehta, Rajkot vs. The Pr. CIT-1, Rajkot

In the result, the appeal of the assessee is dismissed

ITA 56/RJT/2022[2012-13]Status: DisposedITAT Rajkot31 Oct 2023AY 2012-13

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri R.K. Takvani, A.RFor Respondent: Shri Shramdeep Sinha, CIT-D.R

Section 143(3)Section 263Section 44ASection 68

…h the contention that the assessee has filed appeal against the assessment order before Ld. CIT(Appeals), which is pending adjudication and therefore, the said assessment order cannot be subject matter of 263 proceedings. In the case of Amritlal Bhogilal & Co.34 ITR 130 (SC), the Hon'ble Supreme Court held that it would be open to the Commissioner to revise an assessment while an appeal against it is still pending before the CIT(A), because the AO's order must be regarded as subsisting and effective in law, despite the pendency of the appeal. In the case of EIMCO K.C.P. Ltd.242 ITR 659 (SC), the Hon'ble Supreme C…

Tuv Sud South Asia Pvt. Ltd, Mumbai vs. Commissoiner of Income Tax Appeals, Mumbai

In the result, the appeal filed by the assessee is dismissed

ITA 282/MUM/2022[2018-19]Status: DisposedITAT Mumbai07 Aug 2023AY 2018-19

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm Tuv Sud South Asia Pvt. Ltd. Cit, Nfac, 1, Tuv House, Off Saki Vihar Road, New Delhi Vs. Saki Naka, Mumbai – 400 072

For Appellant: NoneFor Respondent: Ms. Richa Gulati

Section 143(1)Section 143(2)Section 143(3)Section 250Section 36(1)(va)

…(A) and the various decisions where multiple proceedings can be carried out against the same assessment order but on different subject matters. The ld. DR relied on the decision of the Hon'ble Apex Court in the case of CIT vs. Amrutlal Bhogilal & Co. [1958] 34 ITR 130 (SC), Estate of Madras vs. Madurai Mills Co. Ltd. 1967 AIR 681. 10. From the above observation, it is evident that the assessee has not brought on record anything to substantiate the fact that the disallowance u/s. 36(1)(va) of the Act was a subject matter before the A.O. during the 143(3) proceeding. As the issue of disallowance made on the empl…

Vijubha Jitubha Jadeja, Rajkot vs. The Principal Commissioner of Income Tax - 1, Rajkot

The appeal of the assessee is partly allowed as above

ITA 105/RJT/2022[2017-18]Status: DisposedITAT Rajkot02 Aug 2023AY 2017-18

Bench: Ms. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

For Appellant: Shri Vimal Desai, Ld. A.RFor Respondent: Shri Shramdeep Sinha, Ld. CIT-D.R

Section 115BSection 144Section 147Section 263Section 28Section 37(1)Section 41(1)Section 68Section 69C

…ated 22-02-23 was relied upon and copy of the order was placed before us. 7.3 We have considered the contention made by the Ld. Counsel for the assessee. However we do not find any merit in the same .Hon’ble apex court in the case of CIT vs. Amritlal Bogilal 34 ITR 130 (SC), the Hon’ble Supreme Court has categorically held that it would be open to the Commissioner to revise an assessment order while an appeal against it is till pending before the CIT(A).In the facts of the said case ,rendered in the backdrop of the Income Tax Act of 1922, the assessee had been granted registration as a firm u/s 26A of the 1922 A…

Yash Developers, Mumbai vs. DCIT 27(3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3217/MUM/2022[2009-2010]Status: DisposedITAT Mumbai31 Mar 2023AY 2009-2010

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2009-10 Yash Developers, Dcit-27(3), 1St Flr Anand, 7Th Road, 4Th Floor, Tower No. 6, Vashi Maryland Apartment, D.K. Vs. Station Complex, Sandhu Marg, Chembur, Vashi-400703 Mumbai-400071. Pan No. Aaafy 6171 A Appellant Respondent Assessee By : Mr. Mandar Vaidya, Ar Revenue By : Mr. Harmesh Lal, Dr : Date Of Hearing 23/02/2023 : Date Of Pronouncement 31/03/2023 Order

For Appellant: Mr. Mandar Vaidya, ARFor Respondent: Mr. Harmesh Lal, DR

Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2009-10 Yash Developers, DCIT-27(3), 1st Flr Anand, 7th Road, 4th floor, Tower No. 6, Vashi Maryland Apartment, D.K. Vs. Station Complex, Sandhu Marg, Chembur, Vashi-400703 Mumbai-400071. PAN No. AAAFY 6171 A Appellant Respondent Assessee by : Mr. Mandar Vaidya, AR Revenue by : Mr. Harmesh Lal, DR : Date of Hearing 23/02/2023 : Date of pronouncement 31/03/2023 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order…