263. AUTHORITY CIT v. SMT. A YA/f POORNA MM A CHANDRASHEKHAR 204 BRIJ BHUSHAN AGGARWAL

2 SOT 811Income Tax Appellate Tribunal2005#19729 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 36(1)(vii)Section 36(1)(viia)Section 37

Judgments citing 263. AUTHORITY CIT v. SMT. A YA/f POORNA MM A CHANDRASHEKHAR 204 BRIJ BHUSHAN AGGARWAL

Subhash Jaiswal Associates, Bareilly vs. PCIT Bareilly, Bareilly

ITA 100/LKW/2022[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

For Appellant: Respondent by
Section 143(3)Section 263

…eous and prejudicial has to be found out on basis of some material and cannot be based merely on guess work - Held, yes. Circular No. 601, dated 4-6-1991 Circulars and Notifications Notification No. SO. 69€, dated 25-1-1996. Brij Bhushan Agarwal v. CIT (Agra) 2 SOT 811 (2005) Of Section 263, read with section 68 of the Income-tax Act, 1961 Revision orders prejudicial to interest of revenue -Assessment year 2000- 01 Whether assessment order which has been subject-matter of proceeding under section 263 may be a cryptic one but that itself does not render assessment order to be erroneous and prejudicial to interest…

Alliance Nirmaan Limited, Bareilly vs. PCIT, Bareilly

In the result, the appeal of the assessee is allowed

ITA 119/LKW/2022[2017-18]Status: DisposedITAT Lucknow12 Jun 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(3)Section 263

…003] 127 Taxman 87 (Mag.)(Chd.)(Tribunal) 20. Ratlam Coal Ash Co. vs. CIT 171 ITR 141 (MP) 21. Bagaria Vegetable Products Ltd. vs. JCIT [2008] 303 ITR (AT) 278 (Pune)] 22. Saw Pipes Ltd. vs. CIT [2005] 3 SOT 327 (Delhi) 23. Brij Bhushan Agarwal vs. CIT (Agra) 2 SOT 811 (2005) 24. CIT vs. Associated Food Products P. Ltd. 280 ITR 377 (MP) 25. Goyal Family Trust vs. CIT 171 ITR 698 (All) 26. Hari Iron Trading Co. vs. CIT 263 ITR 437 27. CIT vs. Ashish Rajpal 180 Taxman 623 (Delhi) order dated May 14, 2009 28. Anil Shah vs. ACIT 162 Taxman 39 (Mum) (Mag) order dated April 21, 2006 29. Jashn Beneficiary Trust vs. ACIT…

M/S. Globus Projects Pvt. Ltd., New Delhi vs. DCIT, Faridabad

In the result all the three appeals filed by the assesses are allowed

ITA 2491/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Nov 2017AY 2012-13

Bench: Shri H.S.Sidhu & Shri Prashant Maharishim/S. Globus Projects Private Ltd, Vs. Dcit, Unit No. 5D, 5Th Floor, Assets Aria Central Circle-1, Signature Offices, Jw Marriott Hotel, Faridabad Asset Area-4, Delhi Aerocity Hospitality District, New Delhi Pan:Aaccg5308E (Appellant) (Respondent) Bestech Hospitalities Pvt. Ltd, Vs. Dcit, Unit No. 5D, 5Th Floor, Assets Aria Central Circle-1, Signature Offices, Jw Marriott Hotel, Faridabad Asset Area-4, Delhi Aerocity Hospitality District, New Delhi Pan:Aaccg5308E (Appellant) (Respondent) Bestech India Pvt. Ltd, Vs. Dcit, Unit No. 5D, 5Th Floor, Assets Aria Central Circle-1, Signature Offices, Jw Marriott Hotel, Faridabad Asset Area-4, Delhi Aerocity Hospitality District, New Delhi Pan:Aaccg5308E (Appellant) (Respondent)

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Smt Aparna Karan, CIT DR
Section 131Section 132Section 133ASection 153ASection 153A(1)(b)Section 153CSection 263

…dings in Asstt. order are not of assessing officer but of Addl. CIT who is not the assessing officer.  In that case, such findings are not open for disturbance u/s 263. AUTHORITY CIT VS. SMT. A YA/f POORNA MM A CHANDRASHEKHAR 204 BRIJ BHUSHAN AGGARWAL (2005) 2 SOT 811 (AGRA) Globus Projects Pvt. Ltd Vs. DCIT (ITA No. 2491/Del/2017) Bestech Hospitalities Pvt. Ltd, Vs.DCIT, (ITA No. 2484 /Del/2017) Bestech India Pvt. Ltd Vs. DCIT,(ITA No. 2485/Del/2017) (Assessment Year 2012-13) Held that Asstt, order passed by the ITO after consultation with and under supervision of Jt, CIT & on appreciation of evidence furnished…

M/S. Bestech India Pvt. Ltd., New Delhi vs. DCIT, Faridabad

In the result all the three appeals filed by the assesses are allowed

ITA 2485/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Nov 2017AY 2012-13

Bench: Shri H.S.Sidhu & Shri Prashant Maharishim/S. Globus Projects Private Ltd, Vs. Dcit, Unit No. 5D, 5Th Floor, Assets Aria Central Circle-1, Signature Offices, Jw Marriott Hotel, Faridabad Asset Area-4, Delhi Aerocity Hospitality District, New Delhi Pan:Aaccg5308E (Appellant) (Respondent) Bestech Hospitalities Pvt. Ltd, Vs. Dcit, Unit No. 5D, 5Th Floor, Assets Aria Central Circle-1, Signature Offices, Jw Marriott Hotel, Faridabad Asset Area-4, Delhi Aerocity Hospitality District, New Delhi Pan: Aaccb2540F (Appellant) (Respondent) Bestech India Pvt. Ltd, Vs. Dcit, Unit No. 5D, 5Th Floor, Assets Aria Central Circle-1, Signature Offices, Jw Marriott Hotel, Faridabad Asset Area-4, Delhi Aerocity Hospitality District, New Delhi Pan: Aabcb6551B (Appellant) (Respondent)

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Smt Aparna Karan, CIT DR
Section 131Section 132Section 133ASection 153ASection 153A(1)(b)Section 153CSection 263

…dings in Asstt. order are not of assessing officer but of Addl. CIT who is not the assessing officer.  In that case, such findings are not open for disturbance u/s 263. AUTHORITY CIT VS. SMT. A YA/f POORNA MM A CHANDRASHEKHAR 204 BRIJ BHUSHAN AGGARWAL (2005) 2 SOT 811 (AGRA) Globus Projects Pvt. Ltd Vs. DCIT (ITA No. 2491/Del/2017) Bestech Hospitalities Pvt. Ltd, Vs.DCIT, (ITA No. 2484 /Del/2017) Bestech India Pvt. Ltd Vs. DCIT,(ITA No. 2485/Del/2017) (Assessment Year 2012-13) Held that Asstt, order passed by the ITO after consultation with and under supervision of Jt, CIT & on appreciation of evidence furnished…

263. AUTHORITY CIT v. SMT. A YA/f POORNA MM A CHANDRASHEKHAR 204 BRIJ BHUSHAN AGGARWAL (2 SOT 811) — Cited in 4 Judgments | BharatTax