What is Chennai v. M/s. Accel Limited 421 of authority for?

A revision order under Section 263 is valid only if the Commissioner believes the assessment order is erroneous and prejudicial to the revenue. The assessee's actions to establish bona fides are relevant to this determination.

How many judgments cite Chennai v. M/s. Accel Limited 421 of?

39 judgments on BharatTax cite Chennai v. M/s. Accel Limited 421 of (286 ITR 126), spanning 2017 to 2025.

Which sections of the Income Tax Act does Chennai v. M/s. Accel Limited 421 of come up under?

It is most often cited in judgments turning on Section 131(1)(d), Section 132, Section 133(6), Section 143(3), Section 153A, Section 153D.

Chennai v. M/s. Accel Limited 421 of (286 ITR 126)

Sh. Sukhvinder Singh, Kanpur vs. Pr CIT, Central, Kanpur

In the result, both appeals filed by the assessee are allowed for statistical purposes

ITA 190/LKW/2020[2012-13]Status: DisposedITAT Lucknow17 Oct 2025AY 2012-13

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri Samrat Chandra, C.AFor Respondent: Shri R. K. Agarwal, CIT(DR)

Section 263

…e Act cannot be invoked for making enquiries or to go into process of assessment again and again merely on basis that more enquiry ought to have been conducted to find to find something. Hon'ble Rajasthan High Court held in the case of CIT vs Mangilal Didwani 286 ITR 126 (Raj) that whether Assessing Officer has made proper enquiry with due application of kind or not, is not the domain of the CIT to judge and further held that the fact that the Assessing Officer has made enquiries is sufficient itself. In the case of CIT vs Arvind Jewellers, 259 ITR 502 (Guj): Hon'ble Gujarat High Court held merely because the As…

Horizon Dwellings Private Limited, Bareilly vs. PCIT, Bareilly

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

ITA 77/LKW/2022[2017-2018]Status: DisposedITAT Lucknow06 Jan 2025AY 2017-2018

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriahorizon Dwellings Pvt Ltd V. Pcit, Bareilly, Navjeevan Appartments, Income Tax Department, Opposite Parag Factory, Bareilly (Up)-243001. Badaun Road, Kargaina, Bareilly-243001. Pan:Aacch6839F (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) O R D E R

For Appellant: Shri Rakesh Garg, AdvFor Respondent: Shri Sunil Kumar Rajwanshi, Addl

Section 143(3)Section 263

…e Act cannot be invoked for making enquiries or to go into process of assessment again and again merely on basis that more enquiry ought to have been conducted to find to find something. Hon'ble Rajasthan High Court held in the case of CIT vs Mangilal Didwani 286 ITR 126 (Raj) that whether Assessing Officer has made proper enquiry with due application of kind or not, is not the domain of the CIT to judge and further held that the fact that the Assessing Officer has made enquiries is sufficient itself. In the case of CIT vs Arvind Jewellers, 259 ITR 502 (Guj): Hon'ble Gujarat High Court held merely because the As…

Shri Chetan Sharma, Kanpur vs. Principal Commissioner of Income Tax (Central), Kanpur

In the result, both appeals are allowed

ITA 343/LKW/2019[2014-15]Status: DisposedITAT Lucknow06 Jan 2025AY 2014-15

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

For Appellant: Shri Samrat Chandra, CAFor Respondent: Shri. Sanjeev Krishna Sharma, Addl

Section 153DSection 263

…e Act cannot be invoked for making enquiries or to go into process of assessment again and again merely on basis that more enquiry ought to have been conducted to find to find something. Hon'ble Rajasthan High Court held in the case of CIT vs Mangilal Didwani 286 ITR 126 (Raj) that whether Assessing Officer has made proper enquiry with due application of kind or not, is not the domain of the CIT to judge and further held that the fact that the Assessing Officer has made enquiries is sufficient itself. In the case of CIT vs Arvind Jewellers, 259 ITR 502 (Guj): Hon'ble Gujarat High Court held merely because the As…