Barclays Bank PLC v. CIT

139 Taxmann.com 503Reported decision2022#14939 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 263 Section 143(3)Section 120 Section 139(1)Section 144A Section 144B Section 144C Section 144C(13)

Issues it is cited on

directions of the drp principal commissioner of income-tax section 144c(13)erroneous and prejudicial section 144c final assessment order dispute resolution panel section 263 section 144b section 26 draft assessment order section 144

Judgments citing Barclays Bank PLC v. CIT

MONDELEZ INDIA FOODS PRIVATE LIMITED ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX -8 , MUMBAI

In the result, the appeal by the assessee stands partly allowed

ITA 3689/MUM/2025[2018-19]Status: DisposedITAT Mumbai27 Mar 2026AY 2018-19

Bench: Hon’Ble Shri Sandeep Gosain& Hon’Ble Shri Prabhash Shankarmondelez India Foods Vs. Principal Commissioner Private Limited Of Income-Tax, Mumbai- Unit No. 2001, 20Th Floor, 8 Tower-3 (Wing C), One 611, 6Th Floor, Aayakar International Cente Bhavan, Maharshi (Formerly Indiabulls Finance Karve Road, Mumbai- Centre) Parel, Mumbai- 400020 400013 Pan/Gir No. Aaacc0460H (Applicant) (Respondent) Assessee By Shri Nishant Thakker & Hiten Thakkar Revenue By Shri Krishna Kumar (Sr. Dr.) Date Of Hearing 19.02.2026 Date Of Pronouncement 27.03.2026 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order Dated 20.03.2025 Passed U/S 263 Of The Income Tax Act, 1961 (‘The Act’), By The Principal Commissioner Of Income Tax – Pcit, Mumbai-8 (‘The Ld. Pcit’) For The Assessment Year 2018-19. The Following Grounds Are Reproduced Below:

Section 143(3)Section 144CSection 144C(13)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER& HON’BLE SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Mondelez India Foods Vs. Principal Commissioner Private Limited of Income-tax, Mumbai- Unit No. 2001, 20th Floor, 8 Tower-3 (Wing C), One 611, 6th floor, Aayakar International Cente Bhavan, Maharshi (formerly Indiabulls Finance Karve Road, Mumbai- Centre) Parel, Mumbai- 400020 400013 PAN/GIR No. AAACC0460H (Applicant) (Respondent) Assessee by Shri Nishant Thakker & Hiten Thakkar Revenue by Shri Krishna Kumar (SR. DR.) Date of Hearing 19.02.2026 Date of Pronou…

COMER INDUSTRIES INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, CIRCLE 2(2)(1), BANGALORE, BANGALORE

In the result, the appeal by the assessee is dismissed

ITA 1228/BANG/2025[2017-18]Status: DisposedITAT Bangalore27 Feb 2026AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri Balasubramanyam, CAFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru

Section 139(1)Section 234CSection 263Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year : 2017-18 Comer Industries India Pvt. Ltd., Vs. The Deputy Commissioner 16A, Bommasandra Industrial of Income Tax, Area, Attibele Hobli, Circle 2(2)(1), Anekal Taluk, Bangalore 560099 Bangalore. PAN: AAGCC 1941H APPELLANT RESPONDENT Appellant by : Shri Balasubramanyam, CA Respondent by : Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru. Date of hearing : 25.02.2026 Date of Pronouncement : 27.02.2026 O R D E R Per Prashant Maharishi, Vice Presid…

ACCENTURE SOLUTIONS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, MUMBAI

In the result, the appeal is allowed as indicated above

ITA 3457/MUM/2025[2017-18]Status: DisposedITAT Mumbai28 Aug 2025AY 2017-18

Bench: Shri Saktijit Dey, Vp & Shri Girish Agrawal, Am Accenture Solutions Private Limited Pr. Cit, 501, 5Th Floor, Plat 3, Godrej & Boycee Compound, Vikhroli (W), Vikhroli S.O., Vs. Aayakar Bhavan, M. K. Road, Mumbai-400 079 Mumbai-400 020 Pan/Gir No. (Appellant) : (Respondent) Appellant By : Shri Nishant Thakkar Respondent By : Shri Satya Pal Kumar Date Of Hearing : 18.08.2025 Date Of Pronouncement : 28.08.2025 O R D E R Per Saktijit Dey, Vp: The Captioned Appeal Has Been Filed By The Assessee, Assailing The Order Dated 20.03.2025, Passed U/S. 263 Of Income Tax Act, 1961 (‘The Act’ For Short) By Learned Principal Commissioner Of Income Tax, Mumbai-6 (‘Ld. Pcit’ For Short), Pertaining To The Assessment Year (A.Y.) 2017-18. 2. We Have Heard The Parties & Perused The Materials Available On Record. The Short Issue Arising For Consideration Is Whether The Final Assessment Order Passed U/S. 144C(13) Of The Act, Can Be Subjected To Revisionary Jurisdiction U/S. 263 Of The Act. For Deciding This Issue, Few Necessary Facts Are Required To Be Considered. The Assessee Is A Resident Corporate Entity Engaged In The Business Of Providing Information Technology (It)/Information Technology Enabled Service (Ites) To Its Group Companies As Well As Consulting Services To Its Clients. For The Assessment Year Under Dispute, The Assessee Filed

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Satya Pal Kumar

Section 143(3)Section 144C(13)Section 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND SHRI GIRISH AGRAWAL, AM Accenture Solutions Private Limited Pr. CIT, 501, 5th Floor, Plat 3, Godrej & Boycee Compound, Vikhroli (W), Vikhroli S.O., Vs. Aayakar Bhavan, M. K. Road, Mumbai-400 079 Mumbai-400 020 PAN/GIR No. (Appellant) : (Respondent) Appellant by : Shri Nishant Thakkar Respondent by : Shri Satya Pal Kumar Date of Hearing : 18.08.2025 Date of Pronouncement : 28.08.2025 O R D E R Per Saktijit Dey, VP: The captioned appeal has been filed by the assessee, assailing the order dated 20.03.2025, passed u/s. 263 of Inco…

ZYDUS HOSPIRA ONCOLOGY PRIVATE LIMITED,AHMEDABAD vs. THE PR. CIT-3, AHMEDABAD

ITA 949/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad04 Dec 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Prathvi Raj Meena, CIT. D.RFor Respondent: Shri Prathvi Raj Meena, CIT. D.R

Section 10ASection 10BSection 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 948 & 949/Ahd/2024 (Assessment Years: 2016-17 & 2017-18) Zydus Hospira Oncology Private Vs. Principal Commissioner of Limited Income Tax (PCIT)-3, Plot No.3, Pharmez – Special Ahmedabad Economic Zone, Sarkhej Bavla Highway (NH 8A), Matoda, Sananad, Ahmedabad - 382213 [PAN No.AAACZ2327A] (Appellant) .. (Respondent) Shri Mukesh Patel, AR Appellant by : Respondent by: Shri Prathvi Raj Meena, CIT. D.R. Date of Hearing 19.11.2024 04.12.2024 Date of Pronounce…

ZYDUS HOSPIRA ONCOLOGY PRIVATE LIMITED,AHMEDABAD vs. THE PR. CIT-3, AHMEDABAD

ITA 948/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad04 Dec 2024AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Respondent by: Shri Prathvi Raj Meena, CIT. D.RFor Respondent: Shri Prathvi Raj Meena, CIT. D.R

Section 10ASection 10BSection 143(3)Section 263

GUALA CLOSURES (INDIA) PVT. LTD.,PANAJI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANAJI., SELECT CITY

Appeal is dismissed in above terms

ITA 205/PAN/2019[2012-13]Status: DisposedITAT Panaji13 Oct 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Ketan VedFor Respondent: Shri P.S. Shivshankar, CIT-DR

Section 143(3)Section 144(3)Section 144CSection 253Section 263Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH : PANAJI (THROUGH VIRTUAL HEARING AT ITAT : PUNE BENCHES : PUNE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK RIPOTE, ACCOUNTANT MEMBER ITA.No.205/PAN./2019 Assessment Year 2012-2013 The Principal Guala Closures India Private Commissioner of Income Limited, D-1, Sesa Ghor, 20, vs. Tax, Panaji, Aayakar EDC Complex, Patto, Panaji, Bhavan, Plot No.5, EDC Goa – 403 001 Complex, Patto Plaza, PAN AAACG4447J Panaji, Goa – 403 001. (Appellant) (Respondent) For Assessee : Shri Ketan Ved For Revenue : Shri P.S. Shivshankar, CIT-DR Date of Hearing : 10.1…