CIT v. Amir Corporation 81 CCH 0069 (Guj.), CIT Mehrotra Brothem

270 ITR 157High Court2004#1088 most cited

What is CIT v. Amir Corporation 81 CCH 0069 (Guj.), CIT Mehrotra Brothem authority for?

A revision under section 263(1) is justified when the assessment order is erroneous and prejudicial to the interest of the revenue due to an inadequate enquiry or non-application of mind by the assessing officer.

101

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Amir Corporation · CIT Mehrotra Brothers · section 263 · section 147 · section 148 · inadequate enquiry · lack of enquiry · erroneous and prejudicial · non-application of mind

Sections most often in play

Section 147Section 148Section 263Section 142(1)Section 143(2)Section 143(3)Section 144BSection 153A

Issues it is cited on

inadequate enquiryprejudicial to interest of revenuesection 263(1)lack of enquirymalabar industrialrevision under section 263revision u/s 263erroneous and prejudicialsection 119non-application of mindsection 263section 26

Judgments citing CIT v. Amir Corporation 81 CCH 0069 (Guj.), CIT Mehrotra Brothem

M/S Fazal Frozen Foods Pvt. Ltd., Meerut vs. CIT, Meerut

In the result, the appeal of the assessee is allowed

ITA 2837/DEL/2013[2008-09]Status: DisposedITAT Delhi11 Jan 2016AY 2008-09

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: Shri K. Sampath, AdvocateFor Respondent: Ms. Nandita Kanchan, CIT DR
Section 143(1)Section 143(2)Section 143(3)Section 2(24)(x)Section 263Section 36

…he AO has already considered them and taken a possible view. Reliance in this regard is place on : CIT Vs Arvind Jewellers 259 ITR 502 (Gujrat) Paul Mathews And Sons Vs CIT 263 ITR 101 (Ker) CIT Vs Parmeshwar Bohra 267 ITR 698 (Raj) CIT Vs Mehrotra Brothers 270 ITR 157 (MP) Ashok Kumar Parasramka VS ACIT 65 ITD 1 ( Cal) The Division Bench of Punjab and Haryana High Court in Hari Iron Trading Co Vs CIT 263 ITR 437 observed that an assessee has no control over the way an assessment order is drafted. It was observed that generally, the issues which are accepted by the Assessing Officer do not find mention in the…