Assessee. 24. In Malabar Industrial Co. Ltd. v. CIT

243 ITR 86Supreme Court of India2000#15422 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 142(1)Section 143(3)Section 263Section 40A(3)

Judgments citing Assessee. 24. In Malabar Industrial Co. Ltd. v. CIT

Srl Construction Pvt Ltd, Jalna vs. ACIT, Central Circle 2, Aurangabad

In the result, appeal of the assessee is dismissed

ITA 847/PUN/2024[2019-20]Status: DisposedITAT Pune29 Jan 2025AY 2019-20

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.847/Pun/2024 िनधा"रण वष" / Assessment Year : 2019-20 Srl Construction Pvt. Ltd., V The Acit, 197, Khasgaon, Jafrabad, S Central Circle-2, Jalna – 444203. Aurangabad. Pan: Aaqcs7227L Appellant/ Assessee Respondent /Revenue Assessee By Shri Prateekjha – Ar Revenue By Shri Ajay Kumar Keshari – Cit(Dr) Date Of Hearing 16/12/2024 Date Of Pronouncement 29/01/2025 आदेश/ Order Per Dr.Dipak P.Ripote, Am : This Is An Appeal Filed By The Assessee Against The Order Of Ld.Principal Commissioner Of Income Tax(Central)-Nagpur, Passed Under Section 263 Of The Income Tax Act, 1961; Dated 08.03.2024 For A.Y.2019-20. The Assessee Has Raised The Following Grounds Of Appeal : “1. A) On The Facts & Circumstance Prevailing In The Case & In Law, Honorable Pr. Cit (Central), Nagpur Has Erred In Not Considering The Submission Made By The Appellant In Fair And

Section 143(3)Section 263Section 40A(3)

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.847/PUN/2024 िनधा"रण वष" / Assessment Year : 2019-20 SRL Construction Pvt. Ltd., V The ACIT, 197, Khasgaon, Jafrabad, s Central Circle-2, Jalna – 444203. Aurangabad. PAN: AAQCS7227L Appellant/ Assessee Respondent /Revenue Assessee by Shri PrateekJha – AR Revenue by Shri Ajay Kumar Keshari – CIT(DR) Date of hearing 16/12/2024 Date of pronouncement 29/01/2025 आदेश/ ORDER PER DR.DIPAK P.RIPOTE, AM : This is an…

Ashish Niranjan Shah, Pune vs. Pr. Commissioner of Income-Tax -4, Pune

In the result, appeal of the assessee is dismissed

ITA 697/PUN/2019[2014-15]Status: DisposedITAT Pune13 Oct 2023AY 2014-15

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.697/Pun/2019 िनधा"रण वष" / Assessment Year : 2014-15 Ashish Niranjan Shah, The Pr.Cit-4, Pune. 39, Mantri Court, Dr.Ambedkar V Road, Next To Rto, Sangam, S Pune – 411001. Pan: Aidps 7682 K Appellant/ Assessee Respondent /Revenue Assessee By Shri Kishor B Phadke – Ar Revenue By Shri Keyur Patel, Irs – Cit-Dr Date Of Hearing 28/07/2023 Date Of Pronouncement 13/10/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Pr.Commissioner Of Income Tax-4, Pune Dated26.03.2019 Under Section 263 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal : “1. Learned Pr. Cit- 4, Pune Erred In Law & On Facts In Treating The Assessment Order U/S 143(3) Being Erroneous & Thereby Prejudicial To The Revenue U/S 263 Without Appreciating That, The Learned Ao Has Allowed Appellant'S Claim Of Business Loss Amounting To Rs.10,20,14,068/- Incurred On Account Of Default In Payment By Nsel, With Due Application Of Mind & Verification. The Learned Pr. Cit Erred In Holding That, Ao Has Not Carried Out Any Enquiry With Respect To Business Loss Claimed By The Appellant & Not Applied His Ashish Niranjan Shah [A]

Section 143(3)Section 263Section 43(5)

…आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.697/PUN/2019 िनधा"रण वष" / Assessment Year : 2014-15 Ashish Niranjan Shah, The Pr.CIT-4, Pune. 39, Mantri Court, Dr.Ambedkar V Road, Next to RTO, Sangam, s Pune – 411001. PAN: AIDPS 7682 K Appellant/ Assessee Respondent /Revenue Assessee by Shri Kishor B Phadke – AR Revenue by Shri Keyur Patel, IRS – CIT-DR Date of hearing 28/07/2023 Date of pronouncement 13/10/2023 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This…

Rajumar Premchand Tulsani, Pune vs. Pr Commissioner of Income-Tax -5, Pune

In the result, appeal of the assessee is dismissed

ITA 136/PUN/2021[2015-16]Status: DisposedITAT Pune06 Jul 2023AY 2015-16

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.136/Pun/2021 िनधा"रण वष" / Assessment Year : 2015-16 Rajkumar Premchand Tulsani, The Pr.Commissioner Of Sr.No.46/8, Bombay Pune V Income Tax-5, Pune. Road, Akurdi, Pune – 411038. S Pan: Aawpt 8002 B Assessee/ Appellant Respondent /Revenue Assessee By Shri M.K.Kulkaani – Ar/Advocate Revenue By Shri Sardar Singh Meena,Irs – Dr Commissioner Of Income Tax. Date Of Hearing 03/05/2023 Date Of Pronouncement 06/07/2023

Section 143(3)Section 263Section 37

…t carrying any inquiries. 17 Rajkumar Premchand Tulsani [A] 15. The Hon’ble Bombay High Court has held in the case of Vedanta Ltd Vs. CIT 279 Taxman 358 (Bombay) [27-11- 2020] as under : Quote, “24. In Malabar Industrial Co. Ltd. v. CIT [2000] 109 Taxman 66/243 ITR 86 (SC) the Hon'ble Supreme Court has held that the CIT can pass an order under section 263 of the IT Act even on debatable issues. Similarly, it is clear where the assessment was completed without proper inquiries which circumstances necessitated, it is competent for the CIT to invoke the revisional jurisdiction and direct fresh assessment, after ve…

Span Overseas P Ltd, Pune vs. Principal Commissioner of Income-Tax -3, Pune

In the result, appeal of the assessee is dismissed

ITA 409/PUN/2022[2017-18]Status: DisposedITAT Pune28 Jun 2023AY 2017-18

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.409/Pun/2022 िनधा"रण वष" / Assessment Year :2017-18 Span Overseas Private Limited, The Principal Office No.5, Amar Avinash Vs Commissioner Of Income Corporate City 11, Bund Garden Tax-3, Pune. Road, Pune – 411006. Pan: Aabcs 4214 N Assessee/ Appellant Respondent /Revenue Assessee By Shri Ketan Ved – Ar Revenue By Shri Sardar Singh Meena – Dr Date Of Hearing 28/04/2023 Date Of Pronouncement 28/06/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Directed Against The Order Of Ld.Principal Commissioner Of Income Tax, Pune-3 Dated 30.03.2022 Emanating From Assessment Order Under Section 143(3) Of The Act Dated 13.11.2019 For A.Y.2017-18. The Assessee Has Raised The Following Grounds Of Appeal: “Span Overseas Private Limited ('The Appellant') Objects To The Order Under Section 263 Of The Income-Tax Act, 1961 ('The Act') Dated March 30, 2022 Passed By The Learned Principal Commissioner Of Income- Tax, Pune - 3 ('Pr. Cit) For The Aforesaid Assessment Year On The Following Amongst Other Grounds: Span Overseas P. Ltd.,[A]

Section 143(3)Section 263Section 37Section 37(1)

…आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.409/PUN/2022 िनधा"रण वष" / Assessment Year :2017-18 Span Overseas Private Limited, The Principal Office NO.5, Amar Avinash Vs Commissioner of Income Corporate City 11, Bund Garden Tax-3, Pune. Road, Pune – 411006. PAN: AABCS 4214 N Assessee/ Appellant Respondent /Revenue Assessee by Shri Ketan Ved – AR Revenue by Shri Sardar Singh Meena – DR Date of hearing 28/04/2023 Date of pronouncement 28/06/2023 आदेश/ ORD…

Misrilall Mines Pvt. Ltd., Kolkata vs. PCIT-2, Kolkata

In the result, the appeal of the assessee is allowed

ITA 259/KOL/2022[2017-18]Status: DisposedITAT Kolkata28 Mar 2023AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 10(38)Section 143(3)Section 263

…2017-18 Misrilall Mines Pvt. Ltd. the assessee when the decisions are available both in favour of the assessee and against the assessee. The Ld. A.R also relied on the decisions of the Hon’ble Apex Court in the case of Malabar Industrial Co Ltd.Vs CIT (2000)243 ITR 86(SC) and CIT Vs Max India Ltd (2007)295 ITR 282(SC) to defend his arguments that on debatable issue revisionary jurisdiction u/s 263 of the Act is not available. The ld AR further argued that Hon’ble Delhi High Court in the case of CIT vs. Sunil Lamba in ITA 465/2003 dated 20.03.2019after considering the above two decisions of the Honble Apex Court…

Shri Kuldip Singh, Kapurthala vs. Principal Commissioner of Income Tax -1, Jalandhar

In the result, appeal of the assessee is dismissed

ITA 38/ASR/2021[2012-13]Status: DisposedITAT Amritsar17 Feb 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(2)Section 143(3)Section 147Section 148Section 263

…. She submitted that the AO has passed an order in a cryptic manner and accepted the return 5 Kuldeep Singh v. Pr. CIT income without conducting requisite inquiries and verifications. She relied on “Malabar Industrial Co. Ltd. v. CIT”, [2000] 109 Taxman 66/243 ITR 86 (SC) where the Hon'ble Supreme Court has held that the CIT can pass an order under section 263 of the IT Act even on debatable issues. Similarly, it is clear where the assessment was completed without proper inquiries which circumstances necessitated, it is competent for the CIT to invoke the revisional jurisdiction and direct fresh assessment,…

Assessee. 24. In Malabar Industrial Co. Ltd. v. CIT (243 ITR 86) — Cited in 6 Judgments | BharatTax