256 ITR 440 (Madras); v. Pr. CIT v. H. Nagaraja

127 ITD 217Income Tax Appellate Tribunal2010#22291 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2019 to 2024.

Sections most often in play

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

Judgments citing 256 ITR 440 (Madras); v. Pr. CIT v. H. Nagaraja

Anshit Builders & Home Fin Co. Pvt. Ltd., New Delhi vs. Pr, CIT Delhi-1, New Delhi

ITA 1168/DEL/2022[2017-18]Status: DisposedITAT Delhi05 Jul 2024AY 2017-18

Bench: SHRI G.S. PANNU, HON'BLE (Vice President), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Ravi Pratap Mall, AdvocateFor Respondent: Ms Sapna Bhatia, CIT-DR

Section 143(3)Section 263Section 263(1)

…No.214/CTK/2019) (Page 42-54 of the JPB); iv. CWT vs. Sampathmal Chordia, Executor to the Estate of Late Neni Kavur Bai [2002] 256 ITR 440 (Madras); v. Pr. CIT vs. H. Nagaraja [2018] 406 ITR 242 (Karnataka); vi. S.K. Jain v. Commissioner of Income-tax [2010] 127 ITD 217 (Agra) (TM) 3.5 Ld. DR on the contrary has relied the judgment of the Hon’ble Supreme Court in the case of EIMCO K.C.P. Ltd. v. Commissioner of Income-tax 3 [2000] 242 ITR 659 (SC) but same is resisted by Ld. AR as not applicable by submitting that since the assessment year involved in the said appeal beofer the Hon’ble Supreme Court was AY 1969-…

Dristi Textiles Pvt. Ltd., Ghaziabad vs. Pr. CIT, Ghaziabad

ITA 3813/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Aug 2023AY 2014-15

Bench: Shri Narendra Kumar Billaiya & Shri Anubhav Sharma

Section 143(3)Section 263Section 68

…pbox (P) Ltd. (2015) 60 taxmann.com 243 (All) - D.G. Housing Projects Ltd. (2012) 20 taxmann.com 587 (All.) - CIT V Vam Resorts & Hotels (P) Ltd. (2019) 111 taxmann.com 62 (Allahabad) - Ranka Jewellers V Addl. CIT 328 ITR 148 (Bom) 6 - S.K. Jain V CIT (2010) 127 ITD 217 (Agra)(TM) - Punjab State Civil Suppliers Corn. Ltd. Vs. CIT 200 ITR (P& H) 6. On the other hand, learned DR submitted that there is no error in the findings of learned Pr. CIT. 7. Appreciating the material on record it can be observed that apparently from the order of learned Pr. CIT it is established that he was satisfied with regard to reconc…

Dr.Balachandran Nair M, Trivandrum vs. The ACIT, Circle-1(1), Trivandrum

In the result, the appeals of the assessee are dismissed

ITA 147/COCH/2019[2006-07]Status: DisposedITAT Cochin27 Sept 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 263

…) to s.263(1), the Commissioner would not have any jurisdiction to invoke the provisions of s.263 to revise the order on this matter. The Ld. AR relied on the third member decision of the Agra Tribunal in the case of SK Jain Vs Commissioner of Income Tax ( 127 ITD 217)(Agra) which was based on the decision of the Supreme court in the case of CIT vs. Shri Arbuda Mills Ltd ( 231 ITR 50)(SC). 4.2 It was submitted that the PCIT had himself in his order mentioned as follows: "- - - The Authorised Dealer (SBI) should have i) Redesignated the NRE account as a resident account ii) Delete the name of the assessee in…