232 (Gujarat)\n• Principal Commissioner of Income Tax v. V-Con Integrated Solutions\n(p.) Ltd.

173 Taxmann.com 774Supreme Court of India2025#3551 most cited

What is 232 (Gujarat)\n• Principal Commissioner of Income Tax v. V-Con Integrated Solutions\n(p.) Ltd. authority for?

A revisionary order under section 263 can be passed by the Principal Commissioner of Income Tax if the assessment order is erroneous and prejudicial to the interest of the revenue due to lack of enquiry or inadequate investigation.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2025 to 2026.

Also referred to as

Principal Commissioner of Income Tax v. V-Con Integrated Solutions (p.) Ltd. · section 263 · revision · erroneous assessment order · prejudicial to revenue · inadequate enquiry · lack of enquiry · revisionary powers

Sections most often in play

Section 263Section 143(3)Section 142(1)Section 148Section 144BSection 139(1)Section 147Section 143(2)

Issues it is cited on

section 263ofinadequate enquiryrevision under section 263lack of enquirysection 159section 80hhc(3)section 263(1)section 17(2)malabar industrialassessment order erroneousmere change of opinionwholly and exclusively for business

Judgments citing 232 (Gujarat)\n• Principal Commissioner of Income Tax v. V-Con Integrated Solutions\n(p.) Ltd.

Amazon Smart Commerce Solutions Private Limited, Delhi vs. Principal Commissioner of Income Tax, Delhi-1, Delhi

ITA 3533/DEL/2025[2021-22]Status: DisposedITAT Delhi18 Mar 2026AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 143(1)Section 143(3)Section 263Section 40A(2)

…ITA No. 3533/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.3533/Del./2025, A.Y. 2021-22 Amazon Smart Commerce Solutions Vs. Principal Commissioner of Pvt. Ltd. H-9, Block B-1, Mohan Cooperative Industrial Area Mathura Road, New Delhi-110044, New Delhi PAN: AAECT4063H (Appellant) Assessee by Revenue by Date of Hearing Date of Pronouncement Income Tax, Delhi-1 (Respondent) Shri Ajay Vohra, Sr. Advocate, Smt. Deepashree Rao, Advocate Ms. Ayushi Pragya, Advocate Ms. Amish S. Gupt, CIT- DR 15/01/2…

Ambuja Cements Limited, Mumbai vs. PCIT, Mumbai-3, Mumbai

ITA 3474/MUM/2025[2019-20]Status: DisposedITAT Mumbai05 Feb 2026AY 2019-20

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Sourabh Soparkar, AR (virtually appear)For Respondent: Shri Rajesh Kumar Yadav, (CIT-DR)
Section 143(3)Section 14ASection 263

…IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.3474/MUM/2025 (A.Y. 2019-20) Ambuja Cements Limited v/s. Principal Commissioner of Adani Corporate House, बनाम Income Tax, Mumbai 3, Shantigram Near Vaishnodevi Room No. 612, 6th Floor, Circle, SG Highway, Khodiyar Aayakar Bhavan, Maharishi Gandhi Nagar, Gujarat Karve Road, Mumbai 382421, Gujarat 400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACG0569P Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Sourabh Soparkar, AR (virtually appear)…

M/S. City Union Bank Ltd., Kumbakonam vs. PCIT, Madurai

In the result, the appeal for A

ITA 1126/CHNY/2024[2018-19]Status: DisposedITAT Chennai18 Dec 2025AY 2018-19

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Shri. S. Ananthan, F.C.A. &For Respondent: Shri. Bipin C.N., CIT
Section 115JSection 142(1)Section 143(2)Section 143(3)Section 14ASection 17(2)Section 263Section 36(1)(vii)Section 36(1)(viia)

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एबी ट" वक", "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1126/Chny/2024 "नधा%रण वष% / Assessment Year: 2018-19 M/s. City Union Bank, PCIT, No.148-149, T.S.R Big Street, vs. Madurai - 1. Kumbakonam – 621 001. [PAN: AAACC-1287-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. S. Ananthan, F.C.A. & Ms. R. Lalitha, F.C.A. ()यथ' क* ओर से/Respondent by : Shri. Bipin C.N., C…

ACIT, CC, Agra vs. Hma Agro Industries Limited, Agra

In the result, ground no.1 raised by the Revenue is accordingly dismissed

ITA 303/AGR/2025[2023-24]Status: DisposedITAT Agra04 Dec 2025AY 2023-24

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 143(3)Section 147Section 148Section 263Section 40ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’: AGRA BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER HMA Agro Industries Limited, vs. DCIT, Central Circle, 2/220, 2nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (PAN :AACCH0450J) ITA No.301/AGR/2025 (Assessment Year: 2021-22) ITA No.303/AGR/2025 (Assessment Year: 2023-24) ACIT, Central Circle, vs. HMA Agro Industries Limited, 2/220, 2nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (PAN :AACCH0450J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sudhir Sehgal, Advocate…

ACIT, CC, Agra vs. Hma Agro Industries Limited, Agra

In the result, ground no.1 raised by the Revenue is accordingly dismissed

ITA 301/AGR/2025[2021-22]Status: DisposedITAT Agra04 Dec 2025AY 2021-22

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 143(3)Section 147Section 148Section 263Section 40ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’: AGRA BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER HMA Agro Industries Limited, vs. DCIT, Central Circle, 2/220, 2nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (PAN :AACCH0450J) ITA No.301/AGR/2025 (Assessment Year: 2021-22) ITA No.303/AGR/2025 (Assessment Year: 2023-24) ACIT, Central Circle, vs. HMA Agro Industries Limited, 2/220, 2nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (PAN :AACCH0450J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sudhir Sehgal, Advocate…

Hma Agro Industries Limited, Agra vs. Deputy Commissioner of Income-Tax, Central Circle, Agra

In the result, ground no.1 raised by the Revenue is accordingly dismissed

ITA 251/AGR/2025[2018-2019]Status: DisposedITAT Agra04 Dec 2025AY 2018-2019

Bench: Shris.Rifaur Rahman & Shri Sunil Kumar Singhhma Agro Industries Limited, Vs. Dcit, Central Circle, 2/220, 2Nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (Pan :Aacch0450J)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arun Kumar Yadav, CIT DR
Section 143(3)Section 147Section 148Section 263Section 40ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’: AGRA BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER HMA Agro Industries Limited, vs. DCIT, Central Circle, 2/220, 2nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (PAN :AACCH0450J) ITA No.301/AGR/2025 (Assessment Year: 2021-22) ITA No.303/AGR/2025 (Assessment Year: 2023-24) ACIT, Central Circle, vs. HMA Agro Industries Limited, 2/220, 2nd Floor, Glory Plaza, Agra. Opp. Soor Sadan, M.G. Road, Agra – 282 002. (PAN :AACCH0450J) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sudhir Sehgal, Advocate…

International Flavours & Fragrances India Private Limited, Chennai vs. Principal Commissioner of Income Tax, Chennai

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

ITA 268/CHNY/2025[2017-18]Status: DisposedITAT Chennai02 Dec 2025AY 2017-18
For Appellant: Shri. Percy Pardiwalla, Senior AdvocateFor Respondent: Shri. Bipin C.N., C.I.T
Section 143(1)Section 143(2)Section 143(3)Section 147Section 263Section 801B

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.268/CHNY/2025 निर्धारण वर्ष / Assessment Year: 2017-18 International Flavours & Fragrances India Pvt. Ltd., SKCL Triton Square, 2nd Floor, C3-C7, Thiru-vi-ka Industrial Estate, Guindy, Chennai - 600 032. Tamil Nadu. [PAN: AAACB-1376-K] (अपीलार्थी/Appellant) vs. The Principal Commissioner of Income Tax4, Chennai. (प्रत्यर्थी/Respond…

Anjani Agarwal, Kolkata vs. PCIT (Central) Kolkata - 2, Kolkata

In the result, the appeal of the assessee is allowed

ITA 403/KOL/2025[2021-22]Status: DisposedITAT Kolkata11 Nov 2025AY 2021-22

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Pcit (Central) Kolkata-2, Anjani Agarwal Dcit, Central Circle-4(3), 1D, Ashoka, 14, Ashoka Road, Aayakar Bhawan Poorva, Alipore H.O. Vs. 110, Shantipally, Kolkata- Kolkata-700027, West Bengal 700107, West Bengal (Appellant) (Respondent) Pan No. Aehpa0038H Assessee By : Shri S.K. Tulsiyan, Ar Revenue By : Shri Raja Sengupta, Dr Date Of Hearing: 21.08.2025 Date Of Pronouncement: 11.11.2025

For Appellant: Shri S.K. Tulsiyan, ARFor Respondent: Shri Raja Sengupta, DR
Section 142(1)Section 143(3)Section 263Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM PCIT (Central) Kolkata-2, Anjani Agarwal DCIT, Central Circle-4(3), 1D, Ashoka, 14, Ashoka Road, Aayakar Bhawan Poorva, Alipore H.O. Vs. 110, Shantipally, Kolkata- Kolkata-700027, West Bengal 700107, West Bengal (Appellant) (Respondent) PAN No. AEHPA0038H Assessee by : Shri S.K. Tulsiyan, AR Revenue by : Shri Raja Sengupta, DR Date of hearing: 21.08.2025 Date of pronouncement: 11.11.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the revisionary order of th…

Rico Auto Industries Limited, Ludhiana vs. Pr. Commissioner of Income Tax-1, Ludhiana

The appeals stand allowed in terms of our above order

ITA 703/CHANDI/2025[2021-22]Status: DisposedITAT Chandigarh10 Nov 2025AY 2021-22

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.702/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) & 2. आयकर अपील सं. / Ita No.703/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) M/S Rico Auto Industries Ltd. Pr. Cit-1 बनाम/ B-26, Focal Point Aaykar Bhawan, Rishi Nagar Vs. Ludhiana (Punjab)-141010 Ludhiana (Punjab) - 141001 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacr-8724-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Sudhir Sehgal (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) (Virtual) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 07-10-2025 घोषणाकीतारीख /Date Of Pronouncement : 10/11/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. In These Twin Appeals, The Assessee Assails Proposed Revision Of The Assessment Order By Revisionary Authority U/S 263 For Assessment Years (Ay) 2020-21 & 2021-22. Facts Are Stated To Be Identical In Both The Years. First, We Take Up Appeal For Ay 2020-21 Wherein The Assessee Challenges Invocation Of Revisionary Jurisdiction U/S 263 By Ld. Pr.

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) (Virtual) – Ld. DR
Section 142(1)Section 143(3)Section 263Section 35

…der as erroneous and prejudicial to the interest of the revenue. The power u/s 263 could not be invoked in such circumstances. The department’s Special Leave Petition (SLP) against the same has already been dismissed by Hon’ble Apex Court which is reported as 173 Taxmann.com 774. The Hon’ble Apex Court observed that the assessee do not have any control over the pen of the AO. Once the AO carries out investigation but does not make any addition, it can be taken that he accepts the stand of the assessee. In such cases, it would be wrong to say that the revenue is remediless. The power u/s 263 could be exercised but…

Rico Auto Industries Limited, Ludhiana vs. Pr. Commissioner of Income Tax-1, Ludhiana

The appeals stand allowed in terms of our above order

ITA 702/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh10 Nov 2025AY 2020-21

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.702/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2020-21) & 2. आयकर अपील सं. / Ita No.703/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2021-22) M/S Rico Auto Industries Ltd. Pr. Cit-1 बनाम/ B-26, Focal Point Aaykar Bhawan, Rishi Nagar Vs. Ludhiana (Punjab)-141010 Ludhiana (Punjab) - 141001 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aaacr-8724-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Sudhir Sehgal (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) (Virtual) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 07-10-2025 घोषणाकीतारीख /Date Of Pronouncement : 10/11/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. In These Twin Appeals, The Assessee Assails Proposed Revision Of The Assessment Order By Revisionary Authority U/S 263 For Assessment Years (Ay) 2020-21 & 2021-22. Facts Are Stated To Be Identical In Both The Years. First, We Take Up Appeal For Ay 2020-21 Wherein The Assessee Challenges Invocation Of Revisionary Jurisdiction U/S 263 By Ld. Pr.

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Smt. Kusum Bansal (CIT) (Virtual) – Ld. DR
Section 142(1)Section 143(3)Section 263Section 35

…der as erroneous and prejudicial to the interest of the revenue. The power u/s 263 could not be invoked in such circumstances. The department’s Special Leave Petition (SLP) against the same has already been dismissed by Hon’ble Apex Court which is reported as 173 Taxmann.com 774. The Hon’ble Apex Court observed that the assessee do not have any control over the pen of the AO. Once the AO carries out investigation but does not make any addition, it can be taken that he accepts the stand of the assessee. In such cases, it would be wrong to say that the revenue is remediless. The power u/s 263 could be exercised but…

Janta Land Promoters Pvt Ltd, Mohali vs. The Prinicipal Commissioner of Income Tax, Chandigarh-1, Chandigarh

In the result, appeal of the Assessee is allowed

ITA 618/CHANDI/2025[2020-2021]Status: DisposedITAT Chandigarh29 Oct 2025AY 2020-2021
For Appellant: Shri Pankaj Bhalla, C.AFor Respondent: Shri Manav Bansal, CIT, DR
Section 143(3)Section 194Section 263Section 68

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 618/Chd/ 2025 िनधा"रण वष" / Assessment Year : 2020-21 Janta Land Promoters Pvt. Ltd बनाम The Pr. CIT SCO 39-42, Sector 82 Chandigarh-1 Mohali-140306, Punjab "ायी लेखा सं./PAN NO: AABCJ3450D अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Pankaj Bhalla, C.A राज" की ओर से/ Revenue by : Shri Manav Bansal, CIT, DR सुन…

Sanjay Chawla, Chaibasa vs. Pr. CIT, Ranchi

In the result, the appeal of the assessee is allowed

ITA 135/RAN/2025[20-21]Status: DisposedITAT Ranchi07 Oct 2025

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahaysanjay Chawla, Pr.C.I.T., Sentola, Chaibasa-833201 (Jharkhand) Ranchi. Vs. Pan No. Acmpc 6808 J Appellant/ Assessee Respondent/ Revenue

Section 142(1)Section 143(2)Section 143(3)Section 2Section 263Section 63

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Sanjay Chawla, Pr.C.I.T., Sentola, Chaibasa-833201 (Jharkhand) Ranchi. Vs. PAN No. ACMPC 6808 J Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Devesh Poddar, A.R. Department represented by Shri Rajib Jain, CIT-DR Date of hearing 07/10/2025 Date of pronouncement 07/10/2025 O R D E R PER: BENCH 1. This is an appeal filed by the assessee against the order of the ld. Pr.CIT, Ranchi in dated 24/02/2025 passed under Section 263 of the Income Tax Ac…

Lupin Limited, Mumbai vs. Principal Commissioner of Income Tax - 3, Mumbai

In the result, the appeal of the assessee is allowed

ITA 3257/MUM/2025[2019-20]Status: DisposedITAT Mumbai30 Sept 2025AY 2019-20

Bench: Shri Vikram Singh Yadav & Shri Raj Kumar Chauhanassessment Year : 2019-20 Lupin Limited, Principal Commissioner Of 3Rd Floor, Kalpataru Inspire, Income Tax-3, Off Western Express Highway, Vs. Room No. 612, 6Th Floor, Santacruz (East), Aayakar Bhavan, Mumbai-400055. Maharshi Karve Road, Pan : Aaacl1069K Mumbai-400020. (Appellant) (Respondent) Assessee By : Shri Rajan Vora & Shri Pranay Gandhi Revenue By : Shri Rajesh Kumar Yadav, Cit-Dr

For Appellant: Shri Rajan Vora &For Respondent: Shri Rajesh Kumar Yadav, CIT-DR
Section 115JSection 143(3)Section 263Section 43(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “A” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Assessment Year : 2019-20 Lupin Limited, Principal Commissioner of 3rd Floor, Kalpataru Inspire, Income Tax-3, Off Western Express Highway, vs. Room No. 612, 6th Floor, Santacruz (East), Aayakar Bhavan, Mumbai-400055. Maharshi Karve Road, PAN : AAACL1069K Mumbai-400020. (Appellant) (Respondent) Assessee by : Shri Rajan Vora & Shri Pranay Gandhi Revenue by : Shri Rajesh Kumar Yadav, CIT-DR Date of Hearing : 06-08-2025 Date of Pronouncement : 30-09-2025 O R…

Anuh Pharma Limited, Mumbai vs. Principal Commissioner of Income Tax, Circle -5, Mumbai

ITA 2911/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Sept 2025AY 2020-21

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant ()

Section 143(3)Section 263Section 80Section 80GSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI SANDEEP GOSAIN (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA No. 2911/MUM/2025 Assessment Year: 2020-21 Anuh Pharma Ltd., 3-A, North Wing, Shiv Sagar Estate, Dr. A.B. Road, Worli Mumbai-400018. PAN NO. AAACA 4478 P Appellant Vs. Pr. CIT-5, 5th floor, R.No. 515, Aayakar Bhavan, M.K. Road, Mumbai-400020. Respondent Assessee by Revenue by Date of Hearing Date of pronouncement : Mr. Sandeip S. Nagar (Virtually appear) a/w Mr. Vipul Jain : Mr. Rajesh Kumar Yadav, CIT-DR : 19/08/2025 : 30/09/2025 ORDER PER OM PRAKASH…

Amanta Healthcare Limited, Ahmedabad vs. The Pr.CIT, Ahmedabad-1, Ahmedabad

In the result, the order of the Ld

ITA 1088/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad26 Sept 2025AY 2020-21

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaassessment Year: 2020-21

Section 143(1)Section 143(3)Section 2(24)(x)Section 263Section 263(1)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2020-21 Amanta Healthcare Limited, The Principal Commissioner 8th Floor, Shaligram of Income Tax, Corporates, Ahmedabad-1. C.J. Marg, Room No.209, Ambli Road, Aayakar Bhawan (Vejalpur), Ahmedabad – 380 058. Nr. Sachin Tower, Vs. (Gujarat) 100 Foot Road, [PAN – AABCM 0366 P] Anandnagar-Prahladnagar Road. Ahmedabad – 380 015. (Appellant) (Respondent) Assessee by Shri Bandish Soparkar, AR Revenue by Shri Alpesh Parmar, CIT-DR Date of…

Dhanesh Badarmal Jain, Ahmedabad vs. The Pr.CIT, Central, Ahmedabad

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

ITA 1211/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad24 Sept 2025AY 2021-22

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinhaassessment Year: 2021-22

Section 143(3)Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2021-22 Dhanesh Badarmal Jain, The Principal Commissioner 25, Royal Crescent of Income Tax, Central, Bungalow, Room No.316, Third Floor, Near Swagat Park, Aayakar Bhawan, Thaltej, Ashram Road, Vs. Ahmedabad – 380 054. Ahmedabad – 380 009 (Gujarat) (Gujarat) [PAN – AAZPJ 7395 L] (Appellant) (Respondent) Assessee by Shri Sakar Sharma, CA Revenue by Shri R. P. Rastogi, CIT-DR Date of Hearing 26.08.2025 Date of Pronouncement 24.09.2025…

M/S. City Union Bank, Kumbakonam vs. PCIT, Madurai

In the result, both the appeals for A

ITA 1479/CHNY/2025[2021-22]Status: DisposedITAT Chennai09 Sept 2025AY 2021-22

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1478 & 1479/Chny/2025 धनिाारण वर्ा / Assessment Year: 2020-21 & 2021-22 M/S. City Union Bank, Pcit No. 148-149, T.S.R Big Street, Vs. Madurai – 1. Kumbakonam – 621 001. Tamil Nadu. [Pan: Aaacc-1287-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Mr. S. Ananthan, Ca & Ms. R. Lalitha, Ca प्रत्यथी की ओर से/Respondent By : Ms. E. Pavuna Sundari, Cit. सुनवाई की तारीख/Date Of Hearing : 28.08.2025 घोर्णा की तारीख/Date Of Pronouncement : 09.09.2025

For Appellant: Mr. S. Ananthan, CA and Ms. R. Lalitha, CAFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 17(2)Section 263Section 36(1)(vii)Section 36(1)(viia)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री एस एस विश्वनेत्र रवि, न्याविक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1478 & 1479/Chny/2025 धनिाारण वर्ा / Assessment Year: 2020-21 and 2021-22 M/s. City Union Bank, PCIT No. 148-149, T.S.R Big Street, vs. Madurai – 1. Kumbakonam – 621 001. Tamil Nadu. [PAN: AAACC-1287-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant by : Mr. S. Ananthan, CA and Ms. R. Lalitha…

M/S. City Union Bank, Kumbakonam vs. PCIT, Madurai

In the result, both the appeals for A

ITA 1478/CHNY/2025[2020-21]Status: DisposedITAT Chennai09 Sept 2025AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1478 & 1479/Chny/2025 धनिाारण वर्ा / Assessment Year: 2020-21 & 2021-22 M/S. City Union Bank, Pcit No. 148-149, T.S.R Big Street, Vs. Madurai – 1. Kumbakonam – 621 001. Tamil Nadu. [Pan: Aaacc-1287-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Mr. S. Ananthan, Ca & Ms. R. Lalitha, Ca प्रत्यथी की ओर से/Respondent By : Ms. E. Pavuna Sundari, Cit. सुनवाई की तारीख/Date Of Hearing : 28.08.2025 घोर्णा की तारीख/Date Of Pronouncement : 09.09.2025

For Appellant: Mr. S. Ananthan, CA and Ms. R. Lalitha, CAFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 17(2)Section 263Section 36(1)(vii)Section 36(1)(viia)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री एस एस विश्वनेत्र रवि, न्याविक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1478 & 1479/Chny/2025 धनिाारण वर्ा / Assessment Year: 2020-21 and 2021-22 M/s. City Union Bank, PCIT No. 148-149, T.S.R Big Street, vs. Madurai – 1. Kumbakonam – 621 001. Tamil Nadu. [PAN: AAACC-1287-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant by : Mr. S. Ananthan, CA and Ms. R. Lalitha…

Fineotex Chemical Limited, Mumbai vs. PCIT-4, Mumbai

In the result, the appeal of the assesse bearing ITA No

ITA 3458/MUM/2025[2020-21]Status: DisposedITAT Mumbai04 Sept 2025AY 2020-21

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjeefineotex Chemical Limited Vs Pcit-4, Room No.629, 6Th Floor, Aayakar 42-43, Manorama Chambers, S.V. Road, Bandra (E), Mumbai- Bhavan, M.K. Road, Mumbai-400 400 050 020 Pan: Aaacf8360M Appellant Respondent

For Appellant: Shri Lalchand ChoudharyFor Respondent: Shri Vivek Perampurna (CIT DR)
Section 143(1)Section 143(3)Section 263Section 40Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Fineotex Chemical Limited vs PCIT-4, Room No.629, 6th Floor, Aayakar 42-43, Manorama Chambers, S.V. Road, Bandra (E), Mumbai- Bhavan, M.K. Road, Mumbai-400 400 050 020 PAN: AAACF8360M APPELLANT RESPONDENT Assessee by : Shri Lalchand Choudhary Respondent by : Shri Vivek Perampurna (CIT DR) Date of hearing : 02/09/2025 Date of pronouncement : 04/09/2025 O R D E R Per Anikesh Banerjee (JM): The instant appeal of the assessee filed against the order of t…

A and J Industrial and Financial Consultancy Private Limited, Jaipur vs. Assistant Commissioner of Income Tax, Central Circle 3, Jaipur

ITA 85/JPR/2025[2014-15]Status: DisposedITAT Jaipur26 Aug 2025AY 2014-15
For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Rajesh Ojha, CIT-DR, &
Section 143(2)Section 153A

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR श्री गगन गोयल, लेखा सदस्य एवं श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM आयकर अपील सं./ ITA No. 85/JPR/2025 निर्धारणवर्ष / Assessment Year : 2014-15 A And J Industrial And Financial बनाम The Assistant Commissioner of Consultancy Pvt. Ltd. 137-138 Jhotwara Industrial Area, Jaipur. Vs. Income Tax, Central circle-3, Jaipur. स्थायीलेखा सं./ जीआईआर सं./PAN/GIR No.: AADCA3089P अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं./ITA No. 269/JPR/20…

232 (Gujarat)\n• Principal Commissioner of Income Tax v. V-Con Integrated Solutions\n(p.) Ltd. (173 Taxmann.com 774) — Cited in 33 Judgments | BharatTax