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 366,339 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

M/S. Mbl A Capital Ltd., Kolkata vs. Principal Commissioner of Income Tax-2, Kolkata

In the result, the appeal of the assessee stands allowed

ITA 171/KOL/2022[2017-18]Status: DisposedITAT Kolkata27 Jun 2022AY 2017-18

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.171/Kol/2022 Assessment Year: 2017-18 M/S Mbl A Capital Ltd.………...... .........................................……….……Appellant 3Rd Floor, 135A, Biplabi Rash Behari Basu Road, Kolkata – 1. [Pan:Aaecs4852K] Vs. Pcit-2, Kolkata..……………..….…..…...............……........……...…..…..Respondent Appearances By: Shri S. K. Tulsiyan, Advocate, Appeared On Behalf Of The Appellant. Shri Amal Kamat, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 9, 2022 Date Of Pronouncing The Order : June 27, 2022

Section 115JSection 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. No.171/Kol/2022 Assessment Year: 2017-18 M/s MBL A Capital Ltd.………...... .........................................……….……Appellant 3rd Floor, 135A, Biplabi Rash Behari Basu Road, Kolkata – 1. [PAN:AAECS4852K] vs. PCIT-2, Kolkata..……………..….…..…...............……........……...…..…..Respondent Appearances by: Shri S. K. Tulsiyan, Advocate, appeared on behalf of the appellant. Shri Amal Kamat, CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : June…

Shri Chaitanya Bansibhai. Nagori, Ahmedabad vs. The Pr. CIT-4, Ahmedabad

In the result, the appeal of the assessee is partly allowed

ITA 377/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad23 May 2022AY 2015-16

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri P. B. Parmar, AdvocateFor Respondent: 05/05/2022
Section 143(3)Section 194Section 194ISection 263Section 56(2)(vii)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR आयकर अपील सं./I.T.A. No. 377/Ahd/2020 ("नधा"रण वष" / Assessment Year : 2015-16) Chaitanya Bansibhai Principal Commissioner बनाम/ Nagori of Income Tax-4 Vs. Dr. Chaitnya B. Nagori’s ‘C’ Wing/Room No.311, 3rd Floor, Pratyakshkar Institute for infertility & IVF, 4th Floor, Vivan Bhavan, Opp.: Square, Jodhpur Char Polytechnic, Ambawadi, Rasta, Satellite, Ahmedabad - 380015 Ahmedabad-380051 "थायी लेखा सं./जीआइआर सं./PAN/GIR…

Top Notch Buildcon LLP, Mumbai vs. Pr. CIT -27, Mumbai

In the result, appeal of the assessee is allowed

ITA 524/MUM/2021[2015-16]Status: DisposedITAT Mumbai17 Nov 2021AY 2015-16

Bench: Shri Shamim Yahya (Am) & Shri C.N.Prasad (Jm)

Section 143(1)Section 143(2)Section 143(3)Section 263Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri C.N.Prasad (JM) I.T.A. No.524/Mum/2021 (Assessment Year 2015-16) Vs. PCIT-27 Top Notch Buildcon LLP 808, Krushal Commercial Room No.401, Vashi Complex, GM Road Railway Station Above Shoppers Commercial Complex, Stop,Chembur(W), Vashi, Mumbai-400 089 Navi Mumbai-400 703 PAN : AAUFM8300R (Appellant) (Respondent) Ms. Ritu Kanal Kishor Assessee by Department by Shri Ajit Kumar Shrivastava Date of Hearing 27.10.2021 Date of Pronouncement 17 .11.2021 O R D E R Per Shamim Yahya (AM) :- This appeal by the assessee is direc…

Meena Choudhary, Bilaspur vs. Income Tax Officer, Ward 1(1), Bilaspur

In the result, appeal of the assessee is allowed

ITA 70/RPR/2020[2015-16]Status: DisposedITAT Raipur12 Oct 2021AY 2015-16

Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhryआयकर अपील सं./I.T.A. No. 70/Rpr/2020) ("नधा"रण वष" / Assessment Year : 2015-16)

For Appellant: Shri P. K. Mishra, CIT.DR
Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAIPUR” BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI N. K. CHOUDHRY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 70/RPR/2020) ("नधा"रण वष" / Assessment Year : 2015-16) Meena Choudhary Pr. Commissioner of बनाम/ Juna Bilaspur, Bilaspur, Income Tax Vs. Chhattisgarh - 495001 Aayakar Bhawan, Mahima Complex, Vyapar Vihar, Bilaspur, Chhattisgarh - 495001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAOPC1566F .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Smt. Richa Khatri, C.A. अपीलाथ" ओर से /Appellant by : Shri P. K. Mishra, CIT.DR ""यथ" क" ओर से/Respondent b…

Mantra Majestique Associates AOP, Varanasi vs. PCIT, Varanasi

In the result, the appeal of the assessee stands allowed

ITA 7/VNS/2021[2016-2017]Status: DisposedITAT Varanasi01 Sept 2021AY 2016-2017

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2016-17 Mantra Majestique Associates, V. Pr. Cit Aop Allahabad Flat No.22, S-20/53-1 Sunderam Villa, Varuna Bridge Budha Vihar Colony Varanasi Tan/Pan:Aadam0702H (Appellant) (Respondent) Appellant By: Shri V. K. Jindal, C.A. Respondent By: Smt. Abha Kala Chanda, Cit (Dr) Date Of Hearing: 12 08 2021 Date Of Pronouncement: 01 09 2021 O R D E R

For Appellant: Shri V. K. Jindal, C.AFor Respondent: Smt. Abha Kala Chanda, CIT (DR)
Section 142(1)Section 143(2)Section 143(3)Section 263Section 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL VARANASI CIRCUIT BENCH, VARANASI [Through Virtual Hearing] BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2016-17 Mantra Majestique Associates, v. Pr. CIT AOP Allahabad Flat No.22, S-20/53-1 Sunderam villa, Varuna Bridge Budha Vihar Colony Varanasi TAN/PAN:AADAM0702H (Appellant) (Respondent) Appellant by: Shri V. K. Jindal, C.A. Respondent by: Smt. Abha Kala Chanda, CIT (DR) Date of hearing: 12 08 2021 Date of pronouncement: 01 09 2021 O R D E R PER A.D. JAIN, V.P.: This is assessee’s appeal against the order of the Pr. CIT,…