4. Allied Engineers v. CIT, Karnal

180 Taxmann 70High Court2009#10888 most cited

What is 4. Allied Engineers v. CIT, Karnal authority for?

Revision under section 263 requires the Principal Commissioner to show that the assessment order was both erroneous and prejudicial to the interests of the revenue, and not merely based on a difference of opinion. The Assessing Officer must have made an inadequate enquiry or failed to consider material available on record.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2024.

Also referred to as

Allied Engineers v CIT · section 263 · revision order erroneous and prejudicial · inadequate enquiry · lack of enquiry · section 143(3) · section 263(1) · CIT v Jain Construction Co · Principal Commissioner of Income Tax

Also reported as

34 Taxmann.com 84

Sections most often in play

Section 143(3)Section 263Section 11Section 11(1)(a)Section 143(3A)Section 143(3B)Section 144BSection 14A

Issues it is cited on

inadequate enquiryrevision under section 263section 263(1)lack of enquiryerroneous and prejudicialsection 263section 26income-tax officersection 142(1)section 143(2)section 143opportunity of being heard

Judgments citing 4. Allied Engineers v. CIT, Karnal

M/S. Anabond Ltd., Chennai vs. PCIT, Chennai-1

In the result, all the grounds appeal raised by the assesse are allowed

ITA 1625/CHNY/2024[2018-19]Status: DisposedITAT Chennai27 Nov 2024AY 2018-19

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1625/Chny/2024 निर्धारण वर्ा /Assessment Years: 2018-19 M/S. Anabond Limited The Principal Commissioner Of Type-Ii, 36, Dr. V.S.I. Estate Income Tax-1 Tiruvanmiyur, Chennai Chennai-600041. [Pan: Aacca4158Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri B.Ramakrishnan, F.C.A. अपीलार्थी की ओर से/ Assessee By : Shri Nilay Baran Som, Cit प्रत्यर्थी की ओर से /Revenue By सुनवाई की तारीख/Date Of Hearing : 02.09.2024 घोषणा की तारीख /Date Of Pronouncement : 27.11.2024

For Appellant: Shri Nilay Baran Som, CIT
Section 143(3)Section 263Section 35Section 5Section 80I

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI श्री एबी टी. वर्की, न्याययर्क सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1625/Chny/2024 निर्धारण वर्ा /Assessment Years: 2018-19 M/s. Anabond Limited The Principal Commissioner of Type-II, 36, Dr. V.S.I. Estate Income Tax-1 Tiruvanmiyur, Chennai Chennai-600041. [PAN: AACCA4158Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri B.Ramakrishnan, F.C.A. अपीलार्थी की ओर से/ Assessee by : Shri Nilay Baran S…

Advertising Agencies Association of India, Mumbai vs. Commissioner of Income Tax (Exemption ), Mumbai

In the result, appeal of the assesseeITA No

ITA 2370/MUM/2024[2018-19]Status: DisposedITAT Mumbai22 Jul 2024AY 2018-19

Bench: Shri Prashant Maharishi & Shri Anikesh Banerjee

For Appellant: Shri Nishit Gandhi, CAFor Respondent: ShriAmol Kirtane (CIT-DR.)
Section 11Section 11(1)(a)Section 12ASection 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA 2370/Mum/2024 (Assessment Year : 2018-19) Advertising Agencies vs Commissioner of Income tax, Association of India Exemption, Mumbai 6TH Floor, Cumballa Hill MTNL, TE B-502, Marathon Futurex, N.M.Joshi Marg, Lower Parel, Building, Pedder Road, Dr. Mumbai, 400013 G.D.Marg, Cumballa Hill, Mumbai. PAN: AAATA5800E APPELLANT RESPONDENT Assessee by : Shri Nishit Gandhi, CA Respondent by : ShriAmol Kirtane (CIT-DR.) Date of hearing : 10/07/2024 Date of pronou…

Worley India Private Limited, Mumbai vs. Principal Commission of Income Tax 2, Mumbai

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

ITA 554/MUM/2024[2018-19]Status: DisposedITAT Mumbai03 Jun 2024AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri Girish Agrawal

Section 143Section 143(3)Section 14ASection 263Section 37(1)Section 80G

…pIN THE INCOME TAX APPELLATE TRIBUNAL, “F” BENCH MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA. No. 554/MUM/2024 (A.Y. 2018-19) Pr.CIT-2, Worley Services India Pvt Vs Room No.344, Ltd(Formerly Worley India . 3rd Floor, Pvtd Ltd)NewEnergyHouse, Aayakar Bhavan, RamakrishnaMandir,Road, M.K.Road, kondivita, Mumbai-400020. Andheri (East), Mumbai-400059. PAN/GIR No. AAACH0456J (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee by Shri.Nikhil Tiwari,Shri.Milan Kapadia & Shri.ArpitThakkar.AR Revenue by Shri.Nimesh Yadav.CIT.DR सुनवाई क" तार"ख/Date of Hearing 22.05.202…

Roop Kumar Chopra, Jaipur vs. PCIT Jaipur 1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 264/JPR/2023[2018-19]Status: DisposedITAT Jaipur28 Feb 2024AY 2018-19

Bench: Him By The Assessee In Compliance To The Notice Notices Issued To Him U/S 142(1) As Well As U/S 143(2) Of The Act By The Ao As Erroneous In So Far As It Is Prejudicial To The Interest Of The Revenue For The Purpose Of Section 263 Of The Act & Consequently Setting Aside The Assessment Order Passed Dated 01-01-2021 To Be Made Afresh Made Is Most Arbitrarily, Unjust, Untenable & Liable To Be Vacated.’’

For Appellant: Shri Dheeraj Borad, CAFor Respondent: Shri Ajay Malik, CIT
Section 142(1)Section 142(2)Section 143Section 143(2)Section 143(3)Section 263Section 57

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’B” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA. No. 264/JPR/2023 fu/kZkj.ko"kZ@AssessmentYear : 2018-19 cuke Roop Kumar Chopra The Pr. CIT 1014, P/O Chopra Brothers, Mishra Raja Ji Vs. Jaipur -1 Jaipur. Ka Rasta, Chandpole Bazar, Jaipur- 302 003 LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AANPC 0560 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri Dheeraj Borad, CA…

Rajesh Jain, Tikamgarh vs. Pr.Commissioner of Income Tax Gwalior, Gwalior

In the result, the appeal of the assessee is dismissed

ITA 48/JAB/2022[2017-18]Status: DisposedITAT Jabalpur20 Oct 2023AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Pavan Kumar Gadale () Assessment Year: 2017-18 Rajesh Jain, The Pcit, Gwalior, Prop. M/S Gyan Tube Wells, Aayakar Bhavan City Centre Mau Chungi Road, Vs. Gwalior, M.P.472001. Tikamgarh-472001. Pan No. Aoqoj 4456 D Appellant Respondent

For Appellant: Mr. Abhijeet Shrivastava, AdvocateFor Respondent: Mr. Saad Kidwani, CIT-DR
Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “DB” JABALPUR BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2017-18 Rajesh Jain, The PCIT, Gwalior, Prop. M/s Gyan Tube Wells, Aayakar Bhavan City Centre Mau Chungi Road, Vs. Gwalior, M.P.472001. Tikamgarh-472001. PAN No. AOQOJ 4456 D Appellant Respondent Assessee by : Mr. Abhijeet Shrivastava, Advocate Revenue by : Mr. Saad Kidwani, CIT-DR Date of Hearing : 22/09/2023 : Date of pronouncement 20/10/2023 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order dated 09.03.2022…

Swaran Financial Pvt Ltd., Kolkata vs. PCIT-2, Kolkata

In the result, the appeal of the assessee is allowed

ITA 192/KOL/2022[2016-17]Status: DisposedITAT Kolkata14 Dec 2022AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz)& Shri Rajesh Kumar]

Section 131Section 133(6)Section 139Section 143(3)Section 263Section 263(1)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजपाल यादव,उपा"य"(कोलकाता "े") एवं "ी राजेश कुमार, लेखा सद"य के सम" [Before Shri Rajpal Yadav, Vice-President (KZ)& Shri Rajesh Kumar, Accountant Member] I.T.A. No. 192/Kol/2022 Assessment Year: 2016-17 Swaran Financial Pvt. Ltd. Vs. PCIT-2, Kolkata (PAN: AAECS 4024 R) Appellant / (अपीलाथ!) Respondent / ("#यथ!) 03.11.2022 Date of Hearing / सुनवाई क& 'त(थ Date of Pronouncement / 14.12.2022 आदेश उ*घोषणा क& 'त(थ For the Appellant / Shri N. S. Saini, Advocate 'नधा/0रती क& ओर से For the Respondent / Shri Amol K…

Shrimati Ravinder Bawa, Jalandhar vs. Income Tax Officer Ward-2(3), Jalandhar

In the result, the appeal of the assessee is allowed

ITA 703/ASR/2019[2011-12]Status: DisposedITAT Amritsar14 Jul 2021AY 2011-12

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 133(6)Section 143Section 143(3)Section 148Section 263Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. No. 703/Asr/2019 Assessment Year: 2011-12 Smt. Ravinder Bawa Vs. Income Tax Officer, Prop. M/s Ramco Auto Ward-2(3), Industries, Preet Nagar, Jalandhar Jalandhar [PAN: AAMPB 2811N] (Appellant) (Respondent) Appellant by Sh. Surinder Mahajan, Sh. Kuldeep Bhagat, C.A. & Sh. Vikas Bhagat, Adv. Respondent by Sh Anupam Kant Garg CIT(DR) Date of Hearing 09.07.2021 Date of Pronouncement 14.07.2021 ORDER Per Laliet Kumar, J.M. This appeal of the assessee is direct…

Smt. Swapna Manna, Purba Medinipur vs. Pr.CIT-9, Kolkata

In the result, the appeal of the assessee is allowed

ITA 1072/KOL/2019[2014-15]Status: DisposedITAT Kolkata23 Jun 2021AY 2014-15

Bench: Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 143(1)Section 143(2)Section 263

…1 Smt. Swapna Manna, AY 2014-15 आयकर अपील"य अधीकरण, "यायपीठ –“A” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri J. Sudhakar Reddy, AM and Shri A. T. Varkey, JM] I.T.A. No. 1072/Kol/2019 Assessment Year: 2014-15 Smt. Swapna Manna Vs. Pr. Commissioner of Income-Tax-9, (PAN: ADYPM 0343 H) Kolkata Appellant Respondent Date of Hearing (Virtual) 06.05.2021 Date of Pronouncement 23.06.2021 For the Appellant Shri Subash Agarwal, Advocate For the Respondent Shri John Vincent D. Longstich, CIT DR ORDER Per Shri A. T. Varkey, JM: This is an appeal filed by the Assessee against the order…

Prisam Logistics Pvt. Ltd., Kolkata vs. PCIT, Cir. 1, Kolkata

In the result, the appeal of the assessee is allowed

ITA 129/KOL/2021[2011-12]Status: DisposedITAT Kolkata18 Jun 2021AY 2011-12

Bench: Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 147Section 263Section 44A

…ITA No.129/Kol/2021 Prism Logistics Pvt. Ltd., A.Y. 2011-12 आयकर अपील"य अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri J. Sudhakar Reddy, AM and Shri A. T. Varkey, JM] I.T.A. No. 129/Kol/2021 Assessment Year: 2011-12 Prism Logistics Pvt. Ltd. Vs. Pr. Commissioner of Income-Tax-1, (PAN: AADCP0377P) Kolkata Appellant Respondent Date of Hearing (Virtual) 12.05.2021 Date of Pronouncement 18.06.2021 For the Appellant Shri Manish Tiwari, AR For the Respondent Shri Tushar Dhuni Singh, CIT, DR ORDER Per Shri A. T. Varkey, JM: This is an appeal filed by the Assess…

M/S. Itt Corporation India Pvt. Ltd., Baroda vs. The Pr. CIT-1, Vadodara

In the result, appeal of the assessee is dismissed

ITA 344/AHD/2020[2014-15]Status: DisposedITAT Ahmedabad28 Jan 2021AY 2014-15

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediaआयकर अपील सं./I.T.A. No. 344/Ahd/2020 ("नधा"रण वष" / Assessment Year : 2014-15)

For Appellant: Shri Dhinal Shah, A.R
Section 142Section 144Section 263Section 263(1)Section 44A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 344/Ahd/2020 ("नधा"रण वष" / Assessment Year : 2014-15) ITT Corporation India बनाम/ Pr. Commissioner of Private Limited Income Tax-1 Vs. Plot No.731, Manjusar Room No.214, Second GIDC, Savli Road, Floor, Aayakar Bhawan, Vadodara - 391775 Income Tax Offoce, Race Course Circle, Baroda, Gujarat 390007 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCI7013D .. (अपीला…

4. Allied Engineers v. CIT, Karnal (180 Taxmann 70) — Cited in 10 Judgments | BharatTax