Braham Dev Gupta v. PCIT

88 Taxmann.com 831Reported decision2017#11828 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 143(3)Section 147Section 148Section 263Section 68Section 115BBESection 131Section 132(1)

Issues it is cited on

inadequate enquiryrevision u/s 263lack of enquirymalabar industrialrevision under section 263section 263(1)erroneous and prejudicialsection 263section 26reason to believespeaking ordersection 142(1)

Judgments citing Braham Dev Gupta v. PCIT

Nirmalkumar Agrawal HUF, Nagpur vs. Income Tax Officer, Ward-2, Bhandara

In the result, assessee’s appeal stands allowed

ITA 242/NAG/2025[2018-19]Status: DisposedITAT Nagpur22 Sept 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Rohan Loya a/wFor Respondent: Shri Pankaj Kumar
Section 139(1)Section 143(1)(a)Section 144BSection 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.242/Nag./2025 (Assessment Year : 2018–19) Nirmalkumar Agrawal (HUF) Shiv Sadan, Main Road ……………. Appellant Tumsar 441 912 PAN – AADHN0157N v/s Income Tax Officer ……………. Respondent Ward–2, Bhandara Assessee by : Shri Rohan Loya a/w Shri Rajesh Loya Revenue by : Shri Pankaj Kumar Date of Hearing – 23/06/2025 Date of Order – 22/09/2025 O R D E R PER K.M. ROY, A.M. The captioned appeal is filed by the assessee against the impugned order dated 26/03/2025, pas…

Gajanand Financial Consultancy Private Limited, Nagpur vs. Principal Commissioner of Income Tax (Central) Nagpur, Nagpur

In the result, assessee’s appeal is allowed

ITA 126/NAG/2025[2013-2014]Status: DisposedITAT Nagpur22 Sept 2025AY 2013-2014

Bench: Shri Narender Kumar Choudhry & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Manoj G. MoryaniFor Respondent: Shri Pankaj Kumar
Section 143(3)Section 263Section 68

…5IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.126/Nag./2025 (Assessment Year : 2013–14) Gajanand Financial Consultancy Pvt. Ltd. N–86, MIDC, Hingna Road ……………. Appellant Nagpur 440 016 PAN – AADCG2049R v/s Principal Commissioner of Income Tax ……………. Respondent (Central), Nagpur Assessee by : Shri Manoj G. Moryani Revenue by : Shri Pankaj Kumar Date of Hearing – 23/06/2025 Date of Order – 22/09/2025 O R D E R PER K.M. ROY, A.M. By this appeal, the assessee has challenged the impugned order dated 05/0…

Shree Auro Iron Limited, Jaipur vs. Principal Commissioner of Income Tax-I, Jaipur

In the result, this appeal of the assessee is allowed

ITA 788/JPR/2024[2016-17]Status: DisposedITAT Jaipur12 Mar 2025AY 2016-17
For Appellant: Shri Pravin Saraswant, CAFor Respondent: Mrs. Alka Gautam, CIT DR
Section 142(1)Section 143Section 145ASection 147Section 148Section 151Section 263Section 48

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखा सदस्य, के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM आयकर अपील सं./ITA No. 788/JPR/2024 निर्धारण वर्ष / Assessment Year : 2016-17 Shree Auro Iron Limited, बनाम Principal Commissioner of 11, Dudu Bagh, Vs. Income-tax-I, Loha Mandi S.C. Link Road, Jaipur. Jaipur. स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No. AAECS 0826 R अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri Pravin Saraswant, CA राजस्व की ओर…

Jai International, Udaipur vs. Principal Commissioner of Income Tax, Udaipur

In the result, appeal of the assessee in ITA no

ITA 23/JODH/2022[2015-16]Status: DisposedITAT Jodhpur26 Sept 2023AY 2015-16

Bench: The Date Of Hearing. 4. That The Hon’Ble Pcit Has Not Given Any Specific Instance About Rejecting The Details Submitted By Us In Response To Their Query. 5. That The Hon’Ble Pcit Has Not Given Any Specific Reason/Speaking Order Contradicting Case Laws Submitted By Us. The Hon’Ble Pcit Only Says That The Facts Are Different.”

Section 142(1)Section 143(2)Section 143(3)Section 263Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM Jai International Vs PCIT, G-1/202 G-1/202, Udyog Udaipur Vihar, Sukher (Appellant) (Respondent) PAN NO. AAAFJ 7582 Q Assessee By Sh. Anil Sharma, C.A. Revenue By Sh. Lovish Kumar, CIT-DR Date of hearing 04/07/2023 Date of 26/09/2023 Pronouncement O R D E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the Principal Commissioner of Income Tax, Udaipur dated 04.02.2021 [here in after (ld. PCIT)] for assessment year 2015-16…

Career Point Limited, Kota, Rajasthan vs. Principal Commissioner of Income Tax, Udaipur, Rajasthan

In the result, the appeal of the assessee is allowed

ITA 242/JPR/2023[2018-19]Status: DisposedITAT Jaipur22 Aug 2023AY 2018-19

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: Shri Ajey Malik (CIT)
Section 143(2)Section 143(3)Section 14ASection 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 242/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19. cuke Career Point Limited, The Principal Commissioner of Vs. 112-B, Shakti Nagar, Income-tax, Kota. Udaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AABCC 4963 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Vijay Goyal, CA & Shri…

M/S Torrent Roofing System, Hoshiarpur vs. Income Tax Officer Ward-4, Hoshiarpur

In the result, the appeal of the assesse is allowed for statistical

ITA 84/ASR/2023[2014-15]Status: DisposedITAT Amritsar12 May 2023AY 2014-15

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

Section 143Section 263Section 40(1)(ia)

…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. 84/Asr/2023 Assessment Year: 2014-15 M/sTorrent Roofing Systems, V. Income Tax Officer, C/o Sachin K Malhotra Ward-4, Hoshiarpur (Adv.), Phagwara Road, Hoshiarpur [PAN: AAHFT 1660L] (Appellant) (Respondent) Appellant by Sh. P. N. Arora, Adv. Respondent by Sh. Radhey Shyam Jaiswal, Sr. DR Date of Hearing : 09.05.2023 Date of Pronouncement : 12.05.2023 ORDER Per Dr. M. L. Meena, AM: This appeal has been filed by the assessee against the order of…

Shrimati. Lata Narang, Jalandhar vs. Principal Commissioner of Income Tax -1, Jalandhar

In the result, appeal of the assessee is allowed

ITA 35/ASR/2021[2011-12]Status: DisposedITAT Amritsar02 Mar 2023AY 2011-12

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

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Smt. Rajinder Kaur, CIT- DR
Section 143(3)Section 147Section 263Section 5(2)Section 6

…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. 35/Asr/2021 Assessment Year: 2011-12 Smt. Lata Narang V. Principal Commissioner of 271, Nizatam Nagar, Income Tax, Jalandhar-1. Backside KGS Palace, Basti Nau, Jalandhar, Punjab [PAN: AEYPN 0415J] (Respondent) (Appellant) Appellant by : Sh. Ashray Sarna, CA Respondent by : Smt. Rajinder Kaur, CIT- DR Date of Hearing : 16.02.2023 Date of Pronouncement : 02.03.2023 ORDER Per Dr. M. L. Meena, AM: The present appeal has been filed by the assessee a…

Ravi Metallics Limited, Rourkela vs. Pr.CIT, Sambalpur

In the result, appeal of the assessee is allowed

ITA 34/CTK/2021[2014-15]Status: DisposedITAT Cuttack05 Jul 2022AY 2014-15

Bench: Shri George Mathan & Shri Arun Khodpiaravi Metallics Limited, I/10, Civil Township, Rourkela-769004 Pan No.Adqps 4031 G ………………Assessee Versus Pr.Cit, Sambalpur ………………..Revenue Shri P.R.Mohanty, Ar For The Assessee Shri M.K.Gautam, Cit-Dr For The Revenue Date Of Hearing : 30/05/2022 Date Of Pronouncement : 30/05/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Pr.Cit, Sambalpur, Passed U/S.263 Of The Act In Case No.Pcit/Sbp/263/26/2018-19, Dated 29.03.2019 For The Assessment Year 2014-2015. Heard On The Question Of Condonation Of Delay 2. On Perusal Of The Record, We Found That The Appeal Of The Assessee Is Barred By 686 Days. In This Regard, Ld. Ar Filed An Application Along With Affidavit For Condonation Of Delay, Wherein It Has Been Submitted That The Delay Occurred In Filing The Present Appeal Is Neither Intentional Nor Deliberate But Due To Unfortunate & Unavoidable Circumstances Beyond

Section 253Section 263

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Ravi Metallics Limited, I/10, Civil Township, Rourkela-769004 PAN No.ADQPS 4031 G ………………Assessee Versus Pr.CIT, Sambalpur ………………..Revenue Shri P.R.Mohanty, AR for the assessee Shri M.K.Gautam, CIT-DR for the Revenue Date of Hearing : 30/05/2022 Date of Pronouncement : 30/05/2022 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the ord…

M/S Karnataka State Seeds Corporation Limited, Bangalore vs. Principal Commissioner of Income Tax-4, Bangalore

In the result, the appeal by the assessee is dismissed

ITA 1070/BANG/2018[2013-14]Status: DisposedITAT Bangalore20 Sept 2021AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri L. Bharath, CAFor Respondent: Ms. Neera Malhotra, CIT (DR)(ITAT), Bengaluru
Section 142(1)Section 143(3)Section 263Section 54D

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment year: 2013-14 M/s. Karnataka State Seeds Vs. The Principal Commissioner of Corporation Ltd., Income Tax, ‘Beeja Bhavan’, Bellary Road, Bengalurlu-4, Hebbal, Bangalore – 560 024. Bengaluru. PAN: AACCK 1985D APPELLANT RESPONDENT Appellant by : Shri L. Bharath, CA Respondent by : Ms. Neera Malhotra, CIT (DR)(ITAT), Bengaluru. Date of hearing : 02.09.2021 Date of Pronouncement : 20.09.2021 O R D E R Per Chandra Poojari, Accountant Member This appeal by th…

Braham Dev Gupta v. PCIT (88 Taxmann.com 831) — Cited in 9 Judgments | BharatTax