Balvinder Kumar v. PCIT

125 Taxmann.com 83High Court2021#4605 most cited

What is Balvinder Kumar v. PCIT authority for?

An Assessing Officer cannot travel beyond the scope of issues selected for limited scrutiny during the assessment proceedings.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2026.

Also referred to as

Balvinder Kumar v. PCIT · limited scrutiny · scope of enquiry · assessing officer · section 143(3) · section 263 · revisionary powers · lack of enquiry · erroneous and prejudicial

Sections most often in play

Section 143(3)Section 54FSection 142(1)Section 143(1)Section 143(2)Section 143(3A)Section 143(3B)Section 144B

Issues it is cited on

section 54bassessment order erroneouslimited scrutinysection 54flack of enquiryerroneous and prejudicialsection 54complete scrutinysection 263section 40a(3)section 26book profits

Judgments citing Balvinder Kumar v. PCIT

Paras Mehta, Rajkot vs. The ITO Ward 2 (1) (2), Rajkot

In the result, the appeal of the assessee is allowed

ITA 548/RJT/2025[2015-16]Status: DisposedITAT Rajkot11 Mar 2026AY 2015-16

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinha

For Appellant: Shri Brijesh Parekh, ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr.DR
Section 143(3)Section 250Section 54F

…has relied upon the following judicial Page 3 of 5 ITA No.548/Rjt/2025 -AY 2015-16 Paras Mehta vs. ITO pronouncements wherein it has been held that the assessing officer cannot travel beyond the scope of limited scrutiny issues: (a) Balvinder Kumar v. PCIT [125 Taxmann.com 83 (Del)] (b) Smt. Gurpreet Kaur v. ITO (ITA No: 87/Asr/2016) dated 24.03.2016 (c) Shashi Bhushan Majoor v ITO (ITA No: 1589/Pun/2018) dated 04.04.2019 (d)CBS International Projects P. Ltd v ACIT (ITA No: 144/Del/2019) dated 28.02.2019 (e) Lokesh Sadashiv Shetty v. ITO (FTA No: 741/Pun/2018) dated 20.02.2019. (f) Suresh Jugraj Mutha v. Addl.…

Dushyant Bharatbhai Mehta, Rajkot vs. ITO WD-(2)(1)(2), Rajkot

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

ITA 422/RJT/2024[2015-2016]Status: DisposedITAT Rajkot30 Jun 2025AY 2015-2016

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपीलसं./Ita No.422/Rjt/2024 (निर्धारणवर्ष / Assessment Year: (2015-16) Dushyant Bharatbhai Mehta (Physical Hearing) C/O Bhabha Fashions 34/35 Bhabha Bazzar, Ghee Kanta Road, Vs. The Ito, Ward -2(1)(2), Aaykar Bhawan, Rajkot Rajkot 360001 (Gujarat) स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahgpm4763P (Assessee) (Respondent) Assessee By Respondent By : Shri Vijay Mehta, Ld. Ar : Shri Abhimanyu Singh, Yadav, Ld. Sr. Dr Date Of Hearing : 01/05/2025 Date Of Pronouncement : 30/06/2025 आदेश / Order Per, Dr. A. L. Saini, Am: By Way Of This Appeal, The Assessee Has Challenged Correctness Of The Order Dated 27-05-2024 Passed By The Learned Cit(A), In The Matter Of Assessment Under Section 143(3) Of The Income Tax Act 1961, For The

For Respondent: Shri Vijay Mehta, Ld. AR
Section 142(1)Section 143(1)Section 143(3)Section 54Section 54BSection 54F

…upport of the above submissions, the Ld. Counsel for the assessee has relied upon the following judicial pronouncements wherein it has been held that the assessing officer cannot travel beyond the scope of limited scrutiny issues: (a) Balvinder Kumar v. PCIT [125 Taxmann.com 83 (Del)] (b) Smt. Gurpreet Kaur v. ITO (ITA No: 87/Asr/2016) dated 24.03.2016 (c) Shashi Bhushan Majoor v ITO (ITA No: 1589/Pun/2018) dated 04.04.2019 (d)CBS International Projects P. Ltd v ACIT (ITA No: 144/Del/2019) dated 28.02.2019 (e) Lokesh Sadashiv Shetty v. ITO (FTA No: 741/Pun/2018) dated 20.02.2019. (f) Suresh Jugraj Mutha v. Addl.…

Harkiran Commar, New Delhi vs. Pr. CIT-10, Delhi

In the result, appeal of the assessee is allowed

ITA 1428/DEL/2023[2018-19]Status: DisposedITAT Delhi21 Mar 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalpr. Commissioner Of Mrs. Harkiran Commar Income Tax-10, 28, Poorvi Marg, Vs. New Delhi Vasant Vihar, New Delhi-110057 Pan: Aagpc2911C (Appellant) (Respondent) Assessee By Sh. Sanjiv Chaudhary, Ca Sh. Anil Chopra, Ca & Sh. Praveen Kumar, Ca Department By Sh. Surender Pal, Cit-Dr Date Of Hearing 24/02/2025 Date Of Pronouncement 21/03/2025 O R D E R

Section 143(3)Section 263Section 263(1)Section 50CSection 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Pr. Commissioner of Mrs. Harkiran Commar Income Tax-10, 28, Poorvi Marg, Vs. New Delhi Vasant Vihar, New Delhi-110057 PAN: AAGPC2911C (Appellant) (Respondent) Assessee by Sh. Sanjiv Chaudhary, CA Sh. Anil Chopra, CA and Sh. Praveen Kumar, CA Department by Sh. Surender Pal, CIT-DR Date of Hearing 24/02/2025 Date of Pronouncement 21/03/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the assessee against the order passed u/s 263 of the Inc…

M/S. Vidhata Associates, Gandhinagar vs. The Pr. CIT, Gandhinagar

In the result, the appeal of the assessee is allowed

ITA 419/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2015-16

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehuk K. Patel, AdvocateFor Respondent: Shri Sudhendu Das, CIT-DR
Section 143(3)Section 263Section 30(1)(iii)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.419/Ahd/2020 (Assessment Year: 2015-16) M/s. Vidhata Associates, Vs. The Principal Commissioner of Plot No. 663, “Shri Venkatesh”, Income Tax, Panchasheet Society, Sector-21, Gandhinagar, Gandhinagar-382021 Ahmedabad-380009 [PAN No.AABFV5681P] (Appellant) .. (Respondent) Appellant by : Shri Mehuk K. Patel, Advocate Respondent by: Shri Sudhendu Das, CIT-DR Date of Hearing 19.03.2024 Date of Pronouncement 10.04.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDI…

Vijay Rajnikant Patel, Ahmedabad vs. The Pr. CIT-3, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 409/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2018-19

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri Pratik Gattani, A.RFor Respondent: Shri Kamlesh Makwana, CIT DR
Section 143(3)Section 263Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER& Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No. 409/Ahd/2023 (Assessment Years: 2018-19) Vijay Rajnikant Patel, Vs. Principal Commissioner of 604-B, Mahalay Complex, Income Tax-3, Off. C.G. Road, Navrangpura, Ahmedabad Ahmedabad-380009 [PAN No. ABHPP5562G] (Appellant) .. (Respondent) Appellant by : Shri Pratik Gattani, A.R. Respondent by : Shri Kamlesh Makwana, CIT DR Date of Hearing 31.01.2024 Date of Pronouncement 31.01.2024 O R D E R PER MADHUMITA ROY, JM: The instant appeal filed by the assessee is directe…

M/S Sushil Kumar Gupta & Company, Ambala City vs. Pr.CIT, Panchkula

In the result, the appeal of the assessee is allowed

ITA 270/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh04 Jan 2024AY 2018-19

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum, CIT, DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 194CSection 263

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 270/Chd/2023 िनधा"रण वष" / Assessment Year : 2018-19 M/s Sushil Kumar Gupta & बनाम The Pr. CIT Company Panchkula 107, Urban Estate Sector-9, Ambala City -134003, Haryana "थायी लेखा सं./PAN NO: AADFS4337F अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Smt. Kusum, CIT, DR सुनवाई…

Shri Hemrajsinh Kiransinh Rathod, Dadra & Nagar Haveli vs. Principal Commissioner of Income Tax, Valsad

In the result, appeal filed by the Assessee is allowed

ITA 239/SRT/2023[2018-19]Status: DisposedITAT Surat26 Sept 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.239/Srt/2023 Assessment Year: (2018-19) (Virtual Hearing) Hemrajsinh Kiransinh Rathod, Vs. The Pcit, Krishna Petroleum, Iocl Dealer, Valsad Near Jalaram Temple, Waghdhara Road, Village Dadra - 396193, Ut Of Dadra & Nagar Haveli "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aihpr4957N (Appellant) (Respondent) Appellant By Shri Hardik Vora, Advocate Respondent By Shri Ashok B. Koli, Cit(Dr) 14/08/2023 Date Of Hearing Date Of Pronouncement 26/09/2023

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.239/SRT/2023 Assessment Year: (2018-19) (Virtual Hearing) Hemrajsinh Kiransinh Rathod, Vs. The PCIT, Krishna Petroleum, IOCL Dealer, Valsad Near Jalaram Temple, Waghdhara Road, Village Dadra - 396193, UT of Dadra & Nagar Haveli "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AIHPR4957N (Appellant) (Respondent) Appellant by Shri Hardik Vora, Advocate Respondent by Shri Ashok B. Koli, CIT(DR) 14/08/2023 Date of Hearing Date of Pronouncement 26/09/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: By way…

Sapein Funds Ltd., Mauritius vs. CIT (International Taxation) Delhi-3, New Delhi

In the result, the appeal of the assessee is allowed

ITA 976/DEL/2022[2017-18]Status: DisposedITAT Delhi08 Jun 2023AY 2017-18

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Salil Kapoor, Adv. &For Respondent: Sh. Vizay Vasanta, CIT-DR
Section 143(3)Section 263

…the decisions of Co-ordinate Benches of Tribunal in the case of Meena Choudhary Vs. PR. CIT in ITA No. 70/RPR/2020 order dated 12.10.2021, M/s Diamond Dealers Pvt. Ltd. Vs. PCIT in ITA No. 3098/Mum/2019 order dated 27.11.2019, Balvinder Kumar Vs. PCIT (2021) 125 Taxmann.com 83 (Del. Trib.) and Hill Queen Investment (P.) Ltd. Vs. PCIT (2021) 127 Taxmann.com 682 (Kol. Trib.) wherein it was held that where the scope of scrutiny is limited to the issues raised, the revisional authority is not entitled u/s 263 of the Income Tax Act, 1961 to examine the issue not specified in the limited scrutiny assessment. 8 Sapein…

Shri Gagandeep Garg. Prop, Bathinda vs. Principal Commissioner of Income Tax -1, Amritsar

In the result, the appeal of the assessee is allowed

ITA 39/ASR/2021[2015-16]Status: DisposedITAT Amritsar07 Jun 2023AY 2015-16

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

Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 39/Asr/2021 Assessment Year: 2015-16 Sh. Gagandeep Garg, V. Pr. Commissioner of Income Prop. M/s Rama Traders, Tax-1, Amritsar #176-Homeland Enclave, Goniana Road, Bathinda [PAN: AIEPG 6909J] (Respondent) (Appellant) Appellant by Sh. Sudhir Sehgal Respondent by Sh. Girish Bali, CIT- DR Date of Hearing : 16.05.2023 Date of Pronouncement : 07.06.2023 ORDER Per Dr. M. L. Meena, AM: This appeal has been filed by the assessee against the order of th…

M/S Aadhar Associates, Bhopal vs. Pr CIT-2, Bhopal

In the result, appeal of assessee is allowed

ITA 300/IND/2020[2015-16]Status: DisposedITAT Indore31 May 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Aadhar Associates Pr. Cit-1 76, Shanker Garden Near Bhopal Queen Mery School Vs. Ayodhya By Pass Road Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aavfa 7526 Q Assessee By Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 18.05.2023 Date Of Pronouncement 31.05.2023

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

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER M/s. Aadhar Associates Pr. CIT-1 76, Shanker Garden Near Bhopal Queen Mery School Vs. Ayodhya By Pass Road Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AAVFA 7526 Q Assessee by Shri Ashish Goyal & N.D. Patwa, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 18.05.2023 Date of Pronouncement 31.05.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the assessee is directed against the order dated 03.09.2019 of P…

Smt. Ushaben Varma, Jamnagar vs. The Pr. CIT, Jamnagar

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

ITA 69/RJT/2022[2017-18]Status: HeardITAT Rajkot26 May 2023AY 2017-18

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115BSection 133(6)Section 143(3)Section 263Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2017-18 Smt. Ushaben Varma, The Pr. CIT, 14, Shakti Tenament, Jamnagar, Jamnagar Near Ranjit Niradhar Vs Ashram, (Respondent) Palace Road, Jamnagar-361001 PAN:ABDPV6118N (Appellant) Assessee Represented: Shri Sagar Shah, A.R. Revenue Represented: Shri Shramdeep Sinha, CIT-DR Date of hearing : 15-05-2023 Date of pronouncement : 26-05-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal i…

Devendra Choksey, Bhopal vs. The Pr CIT-1, Bhopal

In the result, appeal of assessee is allowed

ITA 137/IND/2021[2016-17]Status: DisposedITAT Indore09 May 2023AY 2016-17

Bench: Shri Chandra Mohan Garg & Shri Bhagirath Mal Biyaniassessment Year: 2016-17 Devendra Chouksey, Pr. Cit-1, Aayakar Bhawan, 20/8, Shalimar Enclave, 48, Arera Hills, Hoshangabad Near Under Bridge, E-3, Vs. Road, Bhopal 462011 Arera Colony, Bhopal 462016 Pan Abapc5311R (Appellant) (Respondent)

For Appellant: Shri Anil Garg, CAFor Respondent: Shri P.K. Mishra, CIT(DR)
Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH: DB: INDORE BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER Assessment Year: 2016-17 Devendra Chouksey, Pr. CIT-1, Aayakar Bhawan, 20/8, Shalimar Enclave, 48, Arera Hills, Hoshangabad Near Under Bridge, E-3, vs. Road, Bhopal 462011 Arera Colony, Bhopal 462016 PAN ABAPC5311R (Appellant) (Respondent) For Assessee : Shri Anil Garg, CA Shri Arpit Gaur CA For Revenue: Shri P.K. Mishra, CIT(DR) Date of Hearing : 22.02.2023 Date of Pronouncement : 09.05.2023 ORDER PER CHANDRA MOHAN GARG, J.M. The i…

Shri Maganbhai Bachubhai Rupapara, Shapar (Veraval), Rajkot vs. The ITO, Ward-1(1)(1), Rajkot

In the result, the appeal of the assessee is allowed

ITA 67/RJT/2021[2017-18]Status: DisposedITAT Rajkot22 Mar 2023AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Rashmin Vekariya, A.RFor Respondent: Shri B. D. Gupta, Sr. DR
Section 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.67/Rjt/2021 (Assessment Year: 2017-18) Maganbhai Bachubhai Rupapara Vs. ITO Plot No. 173, Survey No. 127, Ward-1(1)(1), SIDC Road, Nr. Akshar Cement, Rajkot Nr. Shantidham, Veraval (Shapar), Rajkot-360024 [PAN No.AIQPR2360A] (Appellant) .. (Respondent) Appellant by : Shri Rashmin Vekariya, A.R. Respondent by: Shri B. D. Gupta, Sr. DR Date of Hearing 21.03.2023 22.03.2023 Date of Pronouncement O R D E R PER SIDDHARTHA…

Shri Prashantsinh Ajitsinh Chauhan, Rajkot vs. The Pr. CIT-1, Rajkot

In the result, the appeal of the assessee is allowed

ITA 123/RJT/2022[2017-18]Status: HeardITAT Rajkot24 Feb 2023AY 2017-18

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri R.K. Doshi, Ld. A.RFor Respondent: Shri Shramdeep Sinha, Ld. CIT-D.R
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2017-18 Prashantsinh Ajitsinh Principal CIT, Chauhan, Block No. 303, Rajkot-1 Ravidarshan Appartment, Vs (Respondent) B/h. Aakashnagar Appartment, Amin Marg, Rajkot-360001 PAN: ABDPC1146K (Appellant) Assessee by: Shri R.K. Doshi, Ld. A.R. Revenue by: Shri Shramdeep Sinha, Ld. CIT-D.R. Date of hearing : 06-02-2023 Date of pronouncement : 24-02-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:-…

United Rail Road Consultants Private Limited (Unique Rail Road Consultants Pvt Ltd Now Merged With United Rail Road Consultants Pvt Ltd, Hyderabad vs. DCIT-1 Central Circle-1(3), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 745/HYD/2020[2015-16]Status: DisposedITAT Hyderabad30 Jan 2023AY 2015-16

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2015-16 M/S. United Rail Road Vs. Dy. C.I.T Consultants (P) Ltd., Central Circle 1(3) Secunderabad Hyderabad Pan:Aaacu8136E (Appellant) (Respondent) Assessee By: Shri M.V. Joshi, C.A Appeared For Shri P. Murali Mohan Rao, Ca Revenue By: Shri Jeeval Lal Lavidiya, Dr Date Of Hearing: 12/01/2023 Date Of Pronouncement: 30/01/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 19.3.2020 Passed U/S 263 Of The I.T. Act, 1961 By The Learned Pr.Cit (Central)- Hyderabad, Relating To A.Y.2015-16. 2. Facts Of The Case, In Brief, Are That The Assessee Company Was Engaged In The Business Of Providing Consultancy Services. It Filed Its Return Of Income For The A.Y 2015-16 On 29.9.2015 Declaring Total Income Of Rs.2,29,74,860/-. The Case Was Selected For Scrutiny Through Cass In The Limited Scrutiny To Verify “Large Other Expenses Claimed In The Profit & Loss A/C & Mismatch In Sales Turnover Reported In Audit Report &

For Appellant: Shri M.V. Joshi, C.A appeared for Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeeval Lal Lavidiya, DR
Section 143(2)Section 143(3)Section 199Section 236Section 263

…pe of jurisdiction vested with the Assessing Officer. For the above proposition, he relied on the Page 6 of 15 ITA No 745 of 2020 United Rail Road Consultants Pvt. Ltd decisions of the Delhi Bench of the Tribunal in the cases of (i) Balvinderkumar Vs. PCIT (125 Taxmann.com 83), (ii) and Pawansut Media Services P Ltd vs. PCIT in ITA No.534/Del/2021 and (iii) Mumbai Bench in the case of R&H Property Developers (P) Ltd vs. PCIT in ITA No.1906/Mum/2019. 8.1 Referring to various pages of the Paper Book, he submitted that the company Unique Rail Road Consultants Pvt. Ltd (PAN: AAACU8136E) has amalgamated with United…

M/S. Othello Developers, Baroda vs. The ITO, Ward-1(2)(4), Baroda

In the result, appeal of the assessee is allowed for statistical purpose

ITA 357/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad16 Nov 2022AY 2015-16

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year : 2015-16 Othello Developers Ito, Ward-1(2)(4) 402, 4Th Floor Vs Vadodara. R.K. Centre, Fatehgunj Main Road, Fatehgunj Vadodara 390 002. Pan : Aabfo 4301 M

For Respondent: Shri Anshu Prakash, CIT-DR
Section 143(3)Section 23Section 263

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘B’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year : 2015-16 Othello Developers ITO, ward-1(2)(4) 402, 4th Floor Vs Vadodara. R.K. Centre, Fatehgunj Main Road, Fatehgunj Vadodara 390 002. PAN : AABFO 4301 M (Applicant) (Responent) : Shri Bhavin J. Marfatia, AR Assessee by Revenue by : Shri Anshu Prakash, CIT-D…

Sanjiv Kumar Mittal, Haryana vs. PCIT Rohtak, Haryana

In the result, the appeal of the assessee is allowed

ITA 663/DEL/2022[2017-18]Status: DisposedITAT Delhi19 Oct 2022AY 2017-18

Bench: Shri Pradip Kumar Kedia & Shri Narender Kumar Choudhry

For Appellant: Shri Salil Kapoor AdvFor Respondent: Ms. Sapna Bhatia, CIT-DR
Section 115BSection 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER I.T.A. No.663/DEL/2022 Assessment Year 2017-18 Sanjiv Kumar Mittal, v. Principal Commissioner of Income House No.1666, Sector No.13, Tax PCIT, Hisar. Rohtak. TAN/PAN: AJUPM9771B (Appellant) (Respondent) Appellant by: Shri Salil Kapoor Adv. Shri Tarun Chanana Adv. Respondent by: Ms. Sapna Bhatia, CIT-DR Date of hearing: 11 10 2022 Date of pronouncement: 19 10 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed at the instance…

Shree Aniruddha Upasana Foundation, Mumbai vs. CIT (Exemption), Mumbai

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

ITA 706/MUM/2022[2017-18]Status: DisposedITAT Mumbai19 Sept 2022AY 2017-18

Bench: Shri Kuldip Singh () & Shri Om Prakash Kant () Assessment Year: 2017-18 Shree Aniruddha Upasana Cit (Exemption), Foundation, 601, 6Th Floor, Cumballa Hills Flat No. 702, Link Apartment, Vs. Mtnl Te Building, Pedder Tps Iii, Khari Village, Road, Dr. Gopalrao Deshmukh Khar (West), Marg, Cumballa Hill, Mumbai-400052. Mumbai-400026. Pan No. Aaics 9217 L Appellant Respondent Assessee By : Snehal Shah, Ar Revenue By : Smt. Shailja Rai, Cit-Dr Date Of Hearing : 01/08/2022 Date Of Pronouncement : 19/09/2022

For Appellant: Snehal Shah, ARFor Respondent: Smt. Shailja Rai, CIT-DR
Section 11(2)Section 143(3)Section 2Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2017-18 Shree Aniruddha Upasana CIT (Exemption), Foundation, 601, 6th floor, Cumballa Hills Flat No. 702, Link Apartment, Vs. MTNL TE Building, Pedder TPS III, Khari Village, Road, Dr. Gopalrao Deshmukh Khar (West), Marg, Cumballa Hill, Mumbai-400052. Mumbai-400026. PAN No. AAICS 9217 L Appellant Respondent Assessee by : Snehal Shah, AR Revenue by : Smt. Shailja Rai, CIT-DR Date of Hearing : 01/08/2022 Date of pronouncement : 19/09/2022 ORDER PER O…

Sri. G.S. Shivanna(HUF), Bangalore vs. The Principal Commissioner of Income Tax, Bengaluru-4, Bengaluru

In the result, appeal of the assessee is partly allowed

ITA 8/BANG/2021[2015-16]Status: DisposedITAT Bangalore30 Aug 2022AY 2015-16

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariassessment Year : 2015-16 Shri. G. S. Shivanna (Huf), Pcit, Vs. No.3, Basaveshwara Nilaya, Bengaluru – 4, Yelachenahalli, Kanakapura Road, Bengaluru. Bengaluru – 560 078. Pan : Aaahg 7097 K Appellant Respondent Assessee By : Shri. Satish S, Advocate Revenue By : Shri. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 25.08.2022 Date Of Pronouncement : 30.08.2022 O R D E R Per N. V. Vasudevan

For Appellant: Shri. Satish S, AdvocateFor Respondent: Shri. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 142(1)Section 143(2)Section 143(3)Section 263Section 54Section 54BSection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year : 2015-16 Shri. G. S. Shivanna (HUF), PCIT, Vs. No.3, Basaveshwara Nilaya, Bengaluru – 4, Yelachenahalli, Kanakapura Road, Bengaluru. Bengaluru – 560 078. PAN : AAAHG 7097 K APPELLANT RESPONDENT Assessee by : Shri. Satish S, Advocate Revenue by : Shri. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 25.08.2022 Date of Pronouncement : 30.08.2022 O R D E R Per N. V. Vasudevan, Vice President This is an appeal by the assessee against the…

M/S.Kerala State Warehousing Corpn, Ernakulam vs. The ACIT, Kochi

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 389/COCH/2020[2015-16]Status: DisposedITAT Cochin01 Aug 2022AY 2015-16

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Kerala State Warehousing Vs Acit, Corporate Circle 1(2) Corporation Is Press Road Kochi 682018 Pb No. 1727, Warehousing Corporation Road Ernakulam 682016 Pan – Aabck1583G (Appellant) (Respondent) Assessee By: Shri K. Gopi, Ca Revenue By: Shri Shantam Bose, Cit Dr

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Shantam Bose, CIT DR
Section 143Section 143(3)Section 263Section 42

…lusion. Reliance is placed on the decision of Hon ITAT Mumbai Bench in the case of Mrs. Sonali Hemant Bhavsar Vs Pr CIT (ITA No 742 /M/2019. Copy enclosed. Annexure-4. Reliance is also placed on the decision of ITAT Delhi Bench in the case of Balvinder Kumar (125 Taxmann.com 83 ) wherein the Hon ITAT held that in case of limited scrutiny, Assessing Officer could not go beyond reason for which matter was selected for limited scrutiny thus, it. would not be open to Principal Commissioner to pass revisionary order under section 263 on other aspects and remit matter to Assessing Officer for fresh assessment. Annexure…

Balvinder Kumar v. PCIT (125 Taxmann.com 83) — Cited in 25 Judgments | BharatTax