Amira Foods Pvt Ltd. v. PCIT

63 ITR 335Income Tax Appellate Tribunal2018#16085 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 142(1)Section 143(3)Section 263Section 41(1)Section 153CSection 132Section 143(2)Section 153D

Issues it is cited on

prejudicial to interest of revenuesection 41(1)section 41satisfaction noteerroneous and prejudicialescapement of incomesection 153csection 263section 26salarysection 153undisclosed income

Judgments citing Amira Foods Pvt Ltd. v. PCIT

SUNITA KHANDELWAL,MUMBAI vs. PCIT-CENTRAL -1, MUMBAI

In the result, the grounds of appeal raised by the assessee are allowed

ITA 3541/MUM/2025[2019-20]Status: DisposedITAT Mumbai23 Dec 2025AY 2019-20

Bench: Shri Saktijit Dey & Shri Jagadish

For Appellant: Shri Ajay R. Singh &For Respondent: Shri Arun Kanti Datta – CIT(DR)
Section 132Section 142(1)Section 143(3)Section 153CSection 263

…plausible view and passed assessment order, Pr. Commissioner could not invoke revision jurisdiction under section 263 merely because view taken by Assessing Officer was not found acceptable to him. Hon’ble Delhi Tribunal in Amira Foods Pvt Ltd Vs PCIT (2018) 63 ITR 335 (Trib) also held that PCIT cannot treat the assessment order as erroneous and prejudicial to the interest of revenue without conducting enquiry and recording a finding of fact as to how the assessment order is erroneous. As noted earlier, the PCIT himself recorded that the assessment order appears to be erroneous without giving a clear finding, th…

SUNITA KHANDELWAL,MUMBAI vs. PCIT (CENTRAL)-1, MUMBAI

In the result, the grounds of appeal raised by the assessee are allowed

ITA 3540/MUM/2025[2018-19]Status: DisposedITAT Mumbai23 Dec 2025AY 2018-19

Bench: Shri Saktijit Dey & Shri Jagadish

For Appellant: Shri Ajay R. Singh &For Respondent: Shri Arun Kanti Datta – CIT(DR)
Section 132Section 142(1)Section 143(3)Section 153CSection 263

…plausible view and passed assessment order, Pr. Commissioner could not invoke revision jurisdiction under section 263 merely because view taken by Assessing Officer was not found acceptable to him. Hon’ble Delhi Tribunal in Amira Foods Pvt Ltd Vs PCIT (2018) 63 ITR 335 (Trib) also held that PCIT cannot treat the assessment order as erroneous and prejudicial to the interest of revenue without conducting enquiry and recording a finding of fact as to how the assessment order is erroneous. As noted earlier, the PCIT himself recorded that the assessment order appears to be erroneous without giving a clear finding, th…

SUNITA KHANDELWAL,MUMBAI vs. PCIT(CENTRAL)-1, MUMBAI

In the result, the grounds of appeal raised by the assessee are allowed

ITA 3539/MUM/2025[2016-17]Status: DisposedITAT Mumbai23 Dec 2025AY 2016-17

Bench: Shri Saktijit Dey & Shri Jagadish

For Appellant: Shri Ajay R. Singh &For Respondent: Shri Arun Kanti Datta – CIT(DR)
Section 132Section 142(1)Section 143(3)Section 153CSection 263

…plausible view and passed assessment order, Pr. Commissioner could not invoke revision jurisdiction under section 263 merely because view taken by Assessing Officer was not found acceptable to him. Hon’ble Delhi Tribunal in Amira Foods Pvt Ltd Vs PCIT (2018) 63 ITR 335 (Trib) also held that PCIT cannot treat the assessment order as erroneous and prejudicial to the interest of revenue without conducting enquiry and recording a finding of fact as to how the assessment order is erroneous. As noted earlier, the PCIT himself recorded that the assessment order appears to be erroneous without giving a clear finding, th…

SUNITA KHANDELWAL ,MUMBAI vs. PCIT(CENTRAL)-1, MUMBAI

In the result, the grounds of appeal raised by the assessee are allowed

ITA 3451/MUM/2025[2015-16]Status: DisposedITAT Mumbai23 Dec 2025AY 2015-16

Bench: Shri Saktijit Dey & Shri Jagadish

For Appellant: Shri Ajay R. Singh &For Respondent: Shri Arun Kanti Datta – CIT(DR)
Section 132Section 142(1)Section 143(3)Section 153CSection 263

…plausible view and passed assessment order, Pr. Commissioner could not invoke revision jurisdiction under section 263 merely because view taken by Assessing Officer was not found acceptable to him. Hon’ble Delhi Tribunal in Amira Foods Pvt Ltd Vs PCIT (2018) 63 ITR 335 (Trib) also held that PCIT cannot treat the assessment order as erroneous and prejudicial to the interest of revenue without conducting enquiry and recording a finding of fact as to how the assessment order is erroneous. As noted earlier, the PCIT himself recorded that the assessment order appears to be erroneous without giving a clear finding, th…

MRIDUL SHASHIKANT KHANDELWAL ,MUMBAI vs. PCIT(CENTRAL)-1, MUMBAI

In the result, the grounds of

ITA 3645/MUM/2025[2020-21]Status: DisposedITAT Mumbai11 Nov 2025AY 2020-21

Bench: Shri Pawan Singh& Shri Arun Khodpia

Section 143(3)Section 153CSection 153DSection 254(1)Section 263

…ausible view and passed assessment order, Pr. Commissioner could not invoke revision jurisdiction under section 263 merely because view taken by Assessing Officer was not found acceptable to him. Hon’ble Delhi Tribunal in Amira Foods Pvt Ltd Vs PCIT (2018) 63 ITR 335 (Trib) also held that PCIT cannot treat the assessment order as erroneous and prejudicial to the interest of revenue without conducting enquiry and recording a finding of fact as to how the assessment order is erroneous. As noted earlier, the PCIT himself recorded that the assessment order appears to be erroneous without giving a clear finding…

MRIDUL SHASHIKANT KHANDELWAL ,MUMBAI vs. PCIT CENTRAL -1, MUMBAI

In the result, the grounds of

ITA 3644/MUM/2025[2018-19]Status: DisposedITAT Mumbai11 Nov 2025AY 2018-19

Bench: Shri Pawan Singh& Shri Arun Khodpia

Section 143(3)Section 153CSection 153DSection 254(1)Section 263

…ausible view and passed assessment order, Pr. Commissioner could not invoke revision jurisdiction under section 263 merely because view taken by Assessing Officer was not found acceptable to him. Hon’ble Delhi Tribunal in Amira Foods Pvt Ltd Vs PCIT (2018) 63 ITR 335 (Trib) also held that PCIT cannot treat the assessment order as erroneous and prejudicial to the interest of revenue without conducting enquiry and recording a finding of fact as to how the assessment order is erroneous. As noted earlier, the PCIT himself recorded that the assessment order appears to be erroneous without giving a clear finding…

Amira Foods Pvt Ltd. v. PCIT (63 ITR 335) — Cited in 6 Judgments | BharatTax