ACIT v. Achal Kumar Jain

242 ITR 45High Court2000#2441 most cited

What is ACIT v. Achal Kumar Jain authority for?

An assessment order is not considered erroneous or prejudicial to the revenue under Section 263 solely because the Assessing Officer failed to initiate penalty proceedings. The Commissioner cannot direct the initiation of penalty proceedings under Section 263, as they are distinct from assessment proceedings.

48

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

ACIT v. Achal Kumar Jain · CIT v. Nihal Chand Rekyan · 242 ITR 45 · Section 263 · Section 271(1)(c) · revision by CIT · penalty initiation · assessment order erroneous · prejudicial to revenue · failure to initiate penalty · penalty distinct from assessment

Sections most often in play

Section 263Section 271(1)(a)Section 271(1)(c)Section 143(3)Section 147Section 273(b)Section 148Section 139

Issues it is cited on

section 271(1)(a)satisfaction for initiation of penaltysection 271aab(1a)assessment order erroneousrevision under section 263penalty u/s 270apenalty under section 270aunder-reporting of incomesection 273section 263(1)section 271aacerroneous and prejudicial

Judgments citing ACIT v. Achal Kumar Jain

MAHAVEER SINGH,AHMEDABAD vs. THE PCIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 840/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad03 Mar 2026AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 139(1)Section 142(1)Section 143(3)Section 148Section 234FSection 263(1)Section 270ASection 270A(2)(b)Section 272A(1)(d)Section 44A

…ld be revised by the Commissioner of Income Tax under section 263 of the Act. While supporting the decision of the Tribunal he relied upon the following decisions: 1. Adell. CIT v. J.K. D'Costa (19821 133 ITR 7& (Delhi) 2. Addl. CIT v. Achal Kumar Jain [1983] 142 ITR 606 (Delhi) 3. CIT v. Nihal Chand Rekyan (20001 242 ITTR 45 (Delhi). 8. Having heard the leamed counsel for the parties we find that the Delhi High Court in the case of J.K. D'Costa (supra) has held that the assessment cannot be said to be erroneous or prejudicial to the interest of the revenue because of the failure of the Income Tax Officer to reco…

DINESH VERMA,MANALI, HIMACHAL PRADESH vs. ITO, ITO WARD KULLU

In the result, appeal filed by the Assessee is dismissed

ITA 897/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Vinamar Gupta, C.A (Virtually)For Respondent: Shri Manav Bansal, CIT, DR
Section 147Section 148Section 151ASection 263Section 270A

…eedings. In support of these contentions, reliance was placed upon the decisions in Addl. CIT vs. J.K. D’Costa (133 ITR 7, Delhi), Addl. CIT vs. Achal Kumar Jain (142 ITR 606, Delhi), CIT vs. Sudarshan Talkies (201 ITR 289, Delhi), CIT vs. Nihal Chand Rekyan (242 ITR 45, Delhi), CIT vs. KeshrimalParasmal (157 ITR 484, Rajasthan), CIT vs. Linotype & Machinery Ltd. (192 ITR 337, Calcutta), CIT vs. Parmanand Patel (278 ITR 3, Gujarat), and certain Tribunal decisions including Amarjeet Dhall, Easy Transcription & Software Pvt. Ltd., GM Builders and Air Wind Green Energy Ltd., to contend that revision cannot be exerci…

MUKUL ROHATGI,NEW DELHI vs. ACIT CIRCLE 61(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2427/DEL/2025[2020-21]Status: DisposedITAT Delhi16 Feb 2026AY 2020-21

Bench: Shri Mahavir Singh & Shri Manish Agarwal

For Respondent: Shri Sachit Jolly, Senior Advocate
Section 112ASection 143(3)Section 144BSection 14ASection 24Section 263

…CIT under Section 263 of the Act. 42. We noted that as regards the non-initiation of penalty proceedings and whether the assessment can be revised under Section 263(1) of the Act, the Hon'ble Delhi High Court in the case of CIT Vs. Nihal Chand Rekyan – [2000] 242 ITR 45 (Del) has held that where penalty proceedings were not initiated before or at the time of making the assessment, the Commissioner cannot invoke power under Section 263(1) of the Act so as to set aside the assessment order and direct the initiation of penalty proceedings. 43. On each of the issues discussed above i.e., investment made by the assess…

DUBBI GRAM SEWA SAHKARI SAMITI LTD,DAUSA vs. ITO WD, DAUSA

In the result, the appeal of the assessee is allowed

ITA 1283/JPR/2024[2018-19]Status: DisposedITAT Jaipur09 Sept 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Anoop Bhatia, C.AFor Respondent: Mrs. Alka Gautam, CIT-DR (V.C.)
Section 139Section 144Section 148Section 263Section 270ASection 271(1)(c)Section 80P

…de order dated 11.09.2020 9 Dubbi Gram Sewa Sahkari Samiti Ltd. Dausa. 9.2The case of Addl. CIT v. J.K. D'Costa [1982] 133 ITR 7 (Delhi) (DPB 18-21) has been followed in ACIT v. Achal Kumar Jain (1983) 142 ITR 606 (Delhi)and CIT v. Nihal Chand Rekyan [2000] 242 ITR 45 (Delhi) and in Addl. CIT v. Sudarshan Talkies (1993) 200 ITR 153 (Delhi); also by Hon'ble Madras High Court in CIT v. C. R. K. Swami (2002) 254 ITR 158(Cal) (DPB II 28-29); Sarda Prasad Singh v. CIT (1998) 173 ITR 510 (Gauhati), wherein it has been consistently held that if the CIT finds, while examining the records of an assessment order under S.…

VEERA VENKATA RAMAKRISHNA MOHAN RAO KODURI,EAST GODHAVARI vs. ACIT, CIRLCE - 1, RAJAHMUNDRY

In the result, appeal filed by the assessee is allowed

ITA 291/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam22 Aug 2025AY 2019-20

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita Nos. 290 & 291/Viz/2025 निर्धारण वर्ा/ Assessment Years:2018-19 & 2019-20) Veera Venkata Ramakrishna V. Acit – Circle – 1 Mohana Rao Koduri Ayakkar Bhawan Flat No. 201, Sri Towers Nh-16 Veerabadhrapuram Venkateswara Nagar Rajahmundry – 533105 Syamalanagar Andhra Pradesh East Godavari District - 533103 Andhra Pradesh [Pan:Afrpk0888C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आईटीए. नं. / Ita Nos. 293 & 294/Viz/2025 निर्धारणवर्ा/ Assessment Years:2018-19 & 2019-20) Satya Venkata Krishna Ravi V. Acit – Circle – 1 Prasad Koduri Ayakkar Bhawan 81-10-3/6, Venkateswaranagar Veerabadhrapuram Near Ima Halla, Danavaipeta Rajahmundry – 533105 East Godavari District Andhra Pradesh Andhra Pradesh [Pan:Afrpk0889D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Smt Hemalatha K, Ca राजस्व का प्रतततितित्व/ Department Represented By : Shri Badicala Yadagiri, Cit(Dr)

Section 132Section 143(2)Section 153Section 153CSection 263Section 270A

…said issue is no longer res integra. This Court in Subhash Kumar Jain case(supra) agreeing with the view of High Courts of Delhi in Additional J.K.D.'s Costa case (supra), CIT v.Sudershan Talkies [1993] 201 ITR 289 (Delhi) and CIT v. Nihal Chand Rekyan [2000] 242 ITR 45/[2002] 123Taxman 353 (Delhi), Rajasthan in CIT v. Keshrimal Parasmal [1986] 157 ITR 484/27 Taxman 447 (Raj.),Calcutta in CIT v. Linotype & Machinery Ltd. [1991] 192 ITR 337 (Cal.) and Gauhati in Surendra PrasadSingh v. CIT [1988] 173 ITR 510/40 Taxman 346 (Gau.) whereas dissenting with the diametrically opposite approach of Madhya Pradesh High Cou…

VEERA VENKATA RAMAKRISHNA MOHANA RAO KODURI,RAJAHMUNDRY vs. ACIT, CIRCLE - 1, RAJAHMUNDRY

In the result, appeal filed by the assessee is allowed

ITA 290/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam22 Aug 2025AY 2018-19

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita Nos. 290 & 291/Viz/2025 निर्धारण वर्ा/ Assessment Years:2018-19 & 2019-20) Veera Venkata Ramakrishna V. Acit – Circle – 1 Mohana Rao Koduri Ayakkar Bhawan Flat No. 201, Sri Towers Nh-16 Veerabadhrapuram Venkateswara Nagar Rajahmundry – 533105 Syamalanagar Andhra Pradesh East Godavari District - 533103 Andhra Pradesh [Pan:Afrpk0888C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आईटीए. नं. / Ita Nos. 293 & 294/Viz/2025 निर्धारणवर्ा/ Assessment Years:2018-19 & 2019-20) Satya Venkata Krishna Ravi V. Acit – Circle – 1 Prasad Koduri Ayakkar Bhawan 81-10-3/6, Venkateswaranagar Veerabadhrapuram Near Ima Halla, Danavaipeta Rajahmundry – 533105 East Godavari District Andhra Pradesh Andhra Pradesh [Pan:Afrpk0889D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Smt Hemalatha K, Ca राजस्व का प्रतततितित्व/ Department Represented By : Shri Badicala Yadagiri, Cit(Dr)

Section 132Section 143(2)Section 153Section 153CSection 263Section 270A

…said issue is no longer res integra. This Court in Subhash Kumar Jain case(supra) agreeing with the view of High Courts of Delhi in Additional J.K.D.'s Costa case (supra), CIT v.Sudershan Talkies [1993] 201 ITR 289 (Delhi) and CIT v. Nihal Chand Rekyan [2000] 242 ITR 45/[2002] 123Taxman 353 (Delhi), Rajasthan in CIT v. Keshrimal Parasmal [1986] 157 ITR 484/27 Taxman 447 (Raj.),Calcutta in CIT v. Linotype & Machinery Ltd. [1991] 192 ITR 337 (Cal.) and Gauhati in Surendra PrasadSingh v. CIT [1988] 173 ITR 510/40 Taxman 346 (Gau.) whereas dissenting with the diametrically opposite approach of Madhya Pradesh High Cou…

KOTI NARASIMHA REDDY GUTTIKONDA,GUNTUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX , VIJAYAWADA

In the result, appeal of the assessee is allowed

ITA 332/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam25 Jul 2025AY 2016-17

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.332/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2016-17) Koti Narasimha Reddy Guttikonda Vs. Pr. Cit 1-99, Rudravaram – 522410 Siddhardha Public School Road Guntur District, Andhra Pradesh Mogalrajapurm Vijayawada – 520010 [Pan: Amcpg7882N] Andhra Pradesh (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri K.Siva Ram Kumar, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

Section 147Section 148Section 148ASection 263Section 271(1)(c)

…id issue is no longer res integra. This Court in Subhash Kumar Jain case (supra) agreeing with the view of High Courts of Delhi in Additional J.K.D.'s Costa case (supra), CIT v. Sudershan Talkies [1993] 201 ITR 289 (Delhi) and CIT v. Nihal Chand Rekyan [2000] 242 ITR 45/[2002] 123 Taxman 353 (Delhi), Rajasthan in CIT v. KeshrimalParasmal [1986] 157 ITR 484/27 Taxman 447 (Raj.), Calcutta in CIT v. Linotype & Machinery Ltd. [1991] 192 ITR 337 (Cal.) and Gauhati in Surendra Prasad Singh v. CIT [1988] 173 ITR 510/40 Taxman 346 (Gau.) whereas dissenting with the diametrically opposite approach of Madhya Pradesh High C…

VIKAS VIJAY GUPTA,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal filed by the Assessee is hereby\ndismissed

ITA 404/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad27 May 2025AY 2017-18

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar, Judicial Member\nITA No. 404/Ahd/2024\nAssessment Year 2017-18\nVikas Vijay Gupta\nPrincipal Commissioner\n604 Sarap,\nof Income Tax,\nOpp. Navjivan Press Vs Ahmedabad-1,\nP.O. Navjivan,\nAhmedabad\nAhmedabad-380014,\nGujarat\n(Respondent)\nPAN: AEOPG6723L\n(Appellant)\nAssessee Represented: Shri Jaimin Shah, A.R.\nRevenue Represented: Shri R. N. Dsouza, CIT-DR\nDate of hearing : 27-02-2025\nDate of pronouncement : 27-05-2025\nआदे

Section 115BSection 147Section 263Section 271Section 271(1)(c)Section 271ASection 274Section 69A

…e revised by the Commissioner\nof Income Tax under section 263 of the Act. While supporting the\ndecision of the Tribunal he relied upon the following decisions:\n1. Adell. CIT v. J.K. D'Costa (19821 133 ITR 7& (Delhi)\n2. Addl. CIT v. Achal Kumar Jain [1983] 142 ITR 606 (Delhi)\n3. CIT v. Nihal Chand Rekyan (20001 242 ITTR 45 (Delhi).\n8. Having heard the leamed counsel for the parties we find that the\nDelhi High Court in the case of J.K. D'Costa (supra) has held that the\nassessment cannot be said to be erroneous or prejudicial to the interest\nof the revenue because of the failure of the Income Tax Officer to…

SINGANAMALA SARALA,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of the assessee is dismissed

ITA 200/HYD/2024[2020-21]Status: DisposedITAT Hyderabad16 Apr 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri A. Srinivas, C.AFor Respondent: : Ms. M. Narmada, CIT-DR
Section 132Section 143(3)Section 153CSection 153DSection 263Section 269S

…atisfaction to complete the proceedings. Our above said view is fortified by the judgements relied upon by the assessee which are as under : 1. ACIT Vs. JKD Costa reported in (1982) 133 ITR 7 (Delhi High Court). 2. ACIT Vs. Achal Kumar Jain reported in (1983) 142 ITR 606 (Delhi High Court.) 3. CIT Vs. Keshrimal Parasmal reported in (1986) 157 ITR 484 (Rajasthan High Court) 4. CIT Vs. CRK Swamy reported in (2002) 254 ITR 158 (Mad.) 5. CIT Vs. Rakesh Nain Trivedi reported in (2016) 282 CTR 205 (Punjab & Haryana High Court.) 6. Harish Jain Vs. PCIT reported in (2023) 221 TTJ 276 (Jaipur). 7. CIT Vs. Vegetable Produc…

SHRI VIJAY KUMAR PATEL,RAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME-TAX, RAIPUR-1, RAIPUR

ITA 212/RPR/2024[2017-18]Status: DisposedITAT Raipur08 Jan 2025AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 212/Rpr/2024 ("नधा"रण वष" Assessment Year: 2017-18)

For Appellant: Shri Sakshi Gopal Aggarwal, CAFor Respondent: Shri S. L. Anuragi, CIT-DR
Section 115BSection 147Section 263Section 271(1)(c)Section 271ASection 68

…in (2011) 335 ITR 364 agreeing with the view of High Courts of Delhi in Additional CIT v. J.K.D.'Costa (1982) 133 ITR 7 (Del), Commissioner of Income Tax v. Sudershan Talkies (1993) 201 ITR 289 (Del) and Commissioner of Income Tax v. Nihal Chand Rekyan (2000) 242 ITR 45 (Del), Rajasthan in Commissioner of Income Tax v. Keshrimal Parasmal (1986) 157 ITR 484 (Raj), Calcutta in Commissioner of Income Tax v. Linotype & Machinery Ltd. (1991) 192 ITR 337 (Cal) and Gauhati in Surendra Prasad Singh and others v. Commissioner of Income Tax (1988) 173 ITR 510 (Gau.) whereas dissenting with the diametrically opposite approa…

HASMUKH HIRJI GADA,PUNE vs. PCIT (CENTRAL), PUNE, PUNE

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

ITA 1023/PUN/2024[2020-21]Status: DisposedITAT Pune07 Nov 2024AY 2020-21

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1023/Pun/2024 िनधा"रण वष" / Assessment Year: 2020-21 Hasmukh Hirji Gada, Vs. Pcit (Central), Pune. 1073, Bhosale Mystiqa, Plot No.425, Flat No.203, Gokhale Road, Om Super Market, Shivaji Nagar, Pune- 411002. Pan : Adxps3533L Appellant Respondent Assessee By : Shri Neelesh Khandelwal Revenue By : Shri Keyur Patel Date Of Hearing : 02.09.2024 Date Of Pronouncement : 07.11.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 11.03.2024 Passed By Ld. Pcit (Central), Pune For The Assessment Year 2020-21. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & Circumstances Prevailing In The Case & As Per Provisions Of Law It Be Held That The Order Passed By The Principal Commissioner Of Income Tax Under Section 263 For Initiating The Penalty Under Section 271Aac Of The Act Is Without Jurisdiction & Hence Is Improper, Unwarranted, Unjustified & Contrary To The Provisions Of Law & Facts Prevailing In The Case. The Order Passed U/S. 263 Be Set Aside. The Appellant Be Granted Just & Proper Relief In This Respect.

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri Keyur Patel
Section 115BSection 132Section 143(3)Section 234ASection 263Section 271ASection 69A

…Tax v. Subhash Kumar Jain (supra) agreeing with the view of High Courts of Delhi in Addl. CIT vs. J.K.D.'Costa (supra), CIT vs. Sudershan Talkies (1993) 112 CTR (Del) 165; (1993) 201 ITR 289 (Del) and CIT vs. Nihal Chand Rekyan (1999) 156 CTR (Del) 59; (2000) 242 ITR 45 (Del), Rajasthan in CIT vs. Keshrimal Parasmal (1985) 48 CTR (Raj) 61 (1986) 157 ITR 484 (Raj), Calcutta in CIT vs. Linotype & Machinery Ltd. (1991) 192 ITR 337 (Cal) and Gauhati in Surendra Prasad Singh & Ors. vs. CIT (1988) 71 CTR (Gau) 125; (1988) 173 ITR 510 (Gau.) whereas dissenting with the diametrically opposite approach of Madhya Pradesh H…

ANOTRA REALATORS PRIVATE LIMITED,CHENNAI vs. PCIT (CENTRAL)- 1, CHENNAI

ITA 1451/CHNY/2024[2016-17]Status: DisposedITAT Chennai14 Aug 2024AY 2016-17
Section 132Section 143(3)Section 153CSection 263Section 271Section 271(1)(c)Section 271ASection 69A

…TR 510, 515 (Gauh) v) CIT vs. Linotype and Machinery Ltd., (1991) 192 ITR 337, 341- 42 (Cal) vi) Addl.CIT vs. Sudershan Talkies, (1993) 200 ITR 153, 156(Del) vii) CIT vs. Sudershan Talkies, (1993) 201 ITR 289, 291 (Del) viii) CIT vs. Nihal Chand Rekyan (2000) 242 ITR 45 (Del) ix) CIT vs. C.R.K. Swamy, (2002) 254 ITR 158, 159 (Mad) x) State of Haryana vs. Dasunda Singh Waryam Singh (1996) 103 STC 128, 131 (Punj) following Deputy CCT vs. K.M. Thomas & Co. (1973) 31 STC 529 (Mad) xi) Bhavnagar Chemical Works (1946) Ltd vs. CST, (1991) 83 STC 409 (Guj) 10. Admittedly, there are other views possible as that in such ci…

SURIENDER JAIN,NEW DELHI vs. PRCIT-13, NEW DELHI

In the result, appeals of the assessee are allowed

ITA 3038/DEL/2018[2011-12]Status: DisposedITAT Delhi12 Mar 2024AY 2011-12

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A Nos.3036 To 3038/Del/2018 िनधा"रणवष"/Assessment Years: 2009-10 To 2011-12 बनाम Suriender Jain, Pr. Cit-13, 133-2-F, Pocket-12, Sector-24, Vs. Room No.901, 9Th Floor, E-2 Block, Rohini, New Delhi. Pan No.Acypj9387K Pratyaksh Kar Bhawan, Minto Road, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 263Section 271(1)(c)Section 273Section 44A

…ilar view has been taken by the Hon’ble Jurisdictional High Court in the following cases: - 1. P C Puri Vs. CIT (151 ITR 584); 2. Addl. CIT Vs. Sudarshan Talkies (200 ITR 153); 3. Addl. CIT Vs. Achal Kumar Jain (142 ITR 606); 4. CIT Vs. Nehal Chand Rekhyan (242 ITR 45). 6. Thus, respectfully following the above decisions, we quash the order of the Ld. PCIT dated 05.03.2018 for the assessment years 2009-10 to 2011-12 in holding that the assessment orders passed u/s 143(3) r.w.s. 147 of the Act are erroneous in so far as it is prejudicial to the interest of the Revenue for non-initiating the penalty proceedings…

SURIENDER JAIN,NEW DELHI vs. PRCIT-13, NEW DELHI

In the result, appeals of the assessee are allowed

ITA 3037/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Mar 2024AY 2010-11

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A Nos.3036 To 3038/Del/2018 िनधा"रणवष"/Assessment Years: 2009-10 To 2011-12 बनाम Suriender Jain, Pr. Cit-13, 133-2-F, Pocket-12, Sector-24, Vs. Room No.901, 9Th Floor, E-2 Block, Rohini, New Delhi. Pan No.Acypj9387K Pratyaksh Kar Bhawan, Minto Road, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 263Section 271(1)(c)Section 273Section 44A

…ilar view has been taken by the Hon’ble Jurisdictional High Court in the following cases: - 1. P C Puri Vs. CIT (151 ITR 584); 2. Addl. CIT Vs. Sudarshan Talkies (200 ITR 153); 3. Addl. CIT Vs. Achal Kumar Jain (142 ITR 606); 4. CIT Vs. Nehal Chand Rekhyan (242 ITR 45). 6. Thus, respectfully following the above decisions, we quash the order of the Ld. PCIT dated 05.03.2018 for the assessment years 2009-10 to 2011-12 in holding that the assessment orders passed u/s 143(3) r.w.s. 147 of the Act are erroneous in so far as it is prejudicial to the interest of the Revenue for non-initiating the penalty proceedings…

SURIENDER JAIN,NEW DELHI vs. PRCIT-13, NEW DELHI

In the result, appeals of the assessee are allowed

ITA 3036/DEL/2018[2009-10]Status: DisposedITAT Delhi12 Mar 2024AY 2009-10

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A Nos.3036 To 3038/Del/2018 िनधा"रणवष"/Assessment Years: 2009-10 To 2011-12 बनाम Suriender Jain, Pr. Cit-13, 133-2-F, Pocket-12, Sector-24, Vs. Room No.901, 9Th Floor, E-2 Block, Rohini, New Delhi. Pan No.Acypj9387K Pratyaksh Kar Bhawan, Minto Road, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 263Section 271(1)(c)Section 273Section 44A

…ilar view has been taken by the Hon’ble Jurisdictional High Court in the following cases: - 1. P C Puri Vs. CIT (151 ITR 584); 2. Addl. CIT Vs. Sudarshan Talkies (200 ITR 153); 3. Addl. CIT Vs. Achal Kumar Jain (142 ITR 606); 4. CIT Vs. Nehal Chand Rekhyan (242 ITR 45). 6. Thus, respectfully following the above decisions, we quash the order of the Ld. PCIT dated 05.03.2018 for the assessment years 2009-10 to 2011-12 in holding that the assessment orders passed u/s 143(3) r.w.s. 147 of the Act are erroneous in so far as it is prejudicial to the interest of the Revenue for non-initiating the penalty proceedings…

SUNIL KUMAR AHUJA,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(1), HYDERABAD

In the result, both the appeals of the assessee are allowed

ITA 502/HYD/2023[2013-14]Status: DisposedITAT Hyderabad29 Nov 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Shri K. Madhusudan, CIT-DR
Section 139Section 143(3)Section 263Section 271(1)(c)

…id issue is no longer res integra. This Court in Subhash Kumar Jain case (supra) agreeing with the view of High Courts of Delhi in Additional J.K.D.'s Costa case (supra), CIT v. Sudershan Talkies [1993] 201 ITR 289 (Delhi) and CIT v. Nihal Chand Rekyan [2000] 242 ITR 45/[2002] 123 Taxman 353 (Delhi), Rajasthan in CIT v. Keshrimal Parasmal [1986] 157 ITR 484/27 Taxman 447 (Raj.), Calcutta in CIT v. Linotype & Machinery Ltd. [1991] 192 ITR 337 (Cal.) and Gauhati in Surendra Prasad Singh v. CIT [1988] 173 ITR 510/40 Taxman 346 (Gau.) whereas dissenting with the diametrically opposite approach of Madhya Pradesh High…

SUNIL KUMAR AHUJA,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(1), HYDERABAD

In the result, both the appeals of the assessee are allowed

ITA 501/HYD/2023[2010-11]Status: DisposedITAT Hyderabad29 Nov 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri S. Rama Rao, ARFor Respondent: Shri K. Madhusudan, CIT-DR
Section 139Section 143(3)Section 263Section 271(1)(c)

…id issue is no longer res integra. This Court in Subhash Kumar Jain case (supra) agreeing with the view of High Courts of Delhi in Additional J.K.D.'s Costa case (supra), CIT v. Sudershan Talkies [1993] 201 ITR 289 (Delhi) and CIT v. Nihal Chand Rekyan [2000] 242 ITR 45/[2002] 123 Taxman 353 (Delhi), Rajasthan in CIT v. Keshrimal Parasmal [1986] 157 ITR 484/27 Taxman 447 (Raj.), Calcutta in CIT v. Linotype & Machinery Ltd. [1991] 192 ITR 337 (Cal.) and Gauhati in Surendra Prasad Singh v. CIT [1988] 173 ITR 510/40 Taxman 346 (Gau.) whereas dissenting with the diametrically opposite approach of Madhya Pradesh High…

PRAKASH DAVARA,RAIPUR vs. ASSISTANT COIMMISSIONER OF INCOME TAX , CIRCLE 4(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 177/RPR/2019[2009-10]Status: DisposedITAT Raipur02 Nov 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 177/Rpr/2019 "नधा"रण वष" / Assessment Year : 2009-10 Prakash Davara, 08, Gitanjali Nagar, Shankar Nagar, Raipur (C.G.)-492 001 Pan : Acupd0169K .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Raipur (C.G.)

For Appellant: Shri Praveen Jain, CAFor Respondent: S/shri V.K Singh, CIT-DR &
Section 143(1)Section 143(3)Section 147Section 148Section 154Section 156Section 263Section 271(1)(c)

…Software (P) Ltd. Vs. CIT, 185 TTJ (Ahd) 504 (iii) CIT Vs. Subhash Kumar Jain (2011) 335 ITR 364 ( P & H) (iv) Addl. CIT Vs. J.K D.’ Costa (1982) 133 ITR 7 (Del) (v) CIT Vs. Sudershan Talkies (1993) 201 ITR 289 (Del) (vi) CIT Vs. Nihal Chand Rekyan (2000) 242 ITR 45 (Del) (vii) CIT Vs. Keshrimal Parasmal (1986) 157 ITR 484 (Raj) (viii) CIT Vs. Linotype & Machinery (1991) 192 ITR 337 ( Cal.) (ix) Surendra Prasad Singh and Ors Vs. CIT (1988) 173 ITR 510 ( Guj.) Referring to the aforesaid judicial pronouncements, it was submitted by the Ld. AR that the Hon’ble Courts had held that where the A.O had not initi…

M/S ETERNAL HEART CARE CENTRE & RESEARCH INSTITUTE PVT. LTD. ,3A, JAGATPURA ROAD, NEAR JAWAHAR CIRCLE, JAIPUR vs. PCIT, JAIPUR-2, JAIPUR

In the result, appeal filed by the assessee is allowed

ITA 263/JPR/2023[2018-19]Status: DisposedITAT Jaipur06 Sept 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Yogesh Parwal, CA &For Respondent: Shri James Kurian, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 263Section 271A

…T vs. Subhash Kumar Jain (supra) agreeing with the view of High Courts of Delhi in Addl. CIT vs. J.K. D'Costa (supra), CIT vs. Sudershan Talkies (1993) 112 CTR (Del) 165: (1993) 201 ITR 289 (Del) and CIT vs. Nihal Chand Rekyan (1999) 156 CTR (Del) 59 : (2000) 242 ITR 45 (Del), Rajasthan in CIT vs. Keshrimal Parasmal (1985) 48 CTR (Raj) 61 : (1986) 157 ITR 484 (Raj), Calcutta in CIT vs. Linotype & Machinery Ltd. (1991) 192 ITR 337 (Cal) and Gauhati in Surendra Prasad Singh & Ors. vs. CIT (1988) 71 CTR (Gau) 125 : (1988) 173 ITR 510 (Gau) whereas dissenting with the diametrically opposite approach of Madhya Pradesh…

SRI ADITYA HOMES PRIVATE LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(2), HYDERABAD

In the result, the appeal of the assessee in ITA

ITA 231/HYD/2023[2017-18]Status: DisposedITAT Hyderabad21 Jul 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Sri A.V. RaghuramFor Respondent: Sri Jeevan Lal Lavidiya, CIT-DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 153ASection 263Section 271Section 271(1)Section 271(1)(c)Section 275

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” , HYDERABAD BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA Nos.230 and 231/Hyd/2023 Assessment Years: 2016-17 and 2017-18 Sri Adithya Homes Private Vs. Asst. Commissioner of Limited, Income Tax, Hyderabad. Central Circle – 2(2), PAN : AAFCS7209B. Hyderabad. (Appellant) (Respondent) Assessee by: Sri A.V. Raghuram Revenue by: Sri Jeevan Lal Lavidiya, CIT-DR Date of hearing: 12/07/2023 Date of pronouncement: 21/07/2023 O R D E R PER BENCH : These appeals of the assessee for A.Ys. 2016…

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