What is CIT v. Amitabh Bachchan authority for?

The Commissioner's revisional power under Section 263 of the Income Tax Act is not limited to the points specified in the show-cause notice, nor is the exercise of this power contingent upon issuing a show-cause notice.

How many judgments cite CIT v. Amitabh Bachchan?

264 judgments on BharatTax cite CIT v. Amitabh Bachchan (384 ITR 200), spanning 2013 to 2026.

Which sections of the Income Tax Act does CIT v. Amitabh Bachchan come up under?

It is most often cited in judgments turning on Section 263, Section 143(3), Section 147, Section 142(1), Section 144B, Section 148.

CIT v. Amitabh Bachchan (384 ITR 200)

Anup Enterprises, Mumbai vs. The Principal CIT-19, Mumbai

In the result, ground no. 2 & 3 raised by the assessee are also dismissed

ITA 1641/MUM/2021[2011-12]Status: DisposedITAT Mumbai23 Aug 2022AY 2011-12

Bench: Shri Kuldip Singh & Shri Gagan Goyalanup Enterprises, 41, 4Th Floor, Neelkamal, Pedder Road, Mumbai-400026 Pan: Aaafa5067D ...... Appellant Vs. The Pr.Cit-19, Room No. 228, 2Nd Floor, Matru Mandir, Tardeo, Mumbai-400007 ..... Respondent Appellant By : None Respondent By : Smt. Shailja Rai, Cit-Dr Date Of Hearing : 26/05/2022 Date Of Pronouncement : 23/08/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of Ld. Principal Commissioner Of Income Tax-19, Mumbai [Hereinafter Referred To As (‘Ld. Pr.Cit) Dated 22.03.2021 For The Assessment Year (Ay) 2011-12. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: NoneFor Respondent: Smt. Shailja Rai, CIT-DR

Section 142(1)Section 144Section 147Section 148Section 253Section 263Section 263(1)Section 3

…sser revenue than some other procedure, the order passed by the ITO would obviously be prejudicial to the revenue, and would give jurisdiction to the Commissioner under section 263. In a recent decision of the Apex Court in the case of CIT v Amitabh Bachchan (384 ITR 200), the Supreme Court held that Section 263 does not require any specific show cause notice detailing specific grounds on which revision of assessment order is tentatively being proposed affecting initiation of exercise in absence thereof or to require commissioner to confine himself to terms of notice and foreclosing consideration of any other iss…

Namrata Kapale, Chindwara vs. Pr.CIT-1, Jabalpur

In the result, the assessee‟s appeal is dismissed

ITA 41/JAB/2022[2017-18]Status: DisposedITAT Jabalpur08 Aug 2022AY 2017-18

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Rahul Bardia, FCAFor Respondent: Shri U.B. Mishra, CIT-DR

Section 143(2)Section 143(3)Section 148(1)Section 159(2)(b)Section 263

…ant of proper opportunity. Our reference to „service of notice‟ hereinbefore is only toward the latter, which aspect is not in dispute in the instant case. 4.2 On the aspect of jurisdiction, reference during hearing was made to CIT vs. Amitabh Bachchan [2016] 384 ITR 200 (SC). It stands clarified therein, as had been earlier by the Apex Court in Gita Devi Aggarwal v. CIT [1970] 76 ITR 496 (SC) and CIT vs. Electro House [1971] 82 ITR 824 (SC), also referred to by it, that 3 | P a g e Namrata Kapale v. Pr. CIT it was not necessary for the revisionary authority to issue a notice before assuming jurisdiction u/s. 26…

C.B. Mubarka Charitable Trust, Mumbai vs. CIT (Exemption), Mumbai

In the result, the appeal of the assessee is dismissed

ITA 638/MUM/2021[2016-17]Status: DisposedITAT Mumbai03 Aug 2022AY 2016-17

Bench: Shri Vikas Awasthy & Shri Amarjit Singhc.B. Murarka Charitable Vs. Cit(Exemption) Trust, B-310, Virwani 617, 6Th Floor, Piramal Industrial Estate, Chamber, Lal Baug, Parel Western Express Mumbai - 400012 Highway, Goregaon East, Mumbai – 400063 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaatc0036C Appellant .. Respondent

For Appellant: Sanjay C. ShahFor Respondent: Sandeep Rai

Section 143(3)Section 263

…ITA No.638/Mum/2021 A.Y.2016-17 1 C.B. Murarka Charitable Trust Vs. CIT (Exemption) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER C.B. Murarka Charitable Vs. CIT(Exemption) Trust, B-310, Virwani 617, 6th Floor, Piramal Industrial Estate, Chamber, Lal Baug, Parel Western Express Mumbai - 400012 Highway, Goregaon East, Mumbai – 400063 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AAATC0036C Appellant .. Respondent Appellant by : Sanjay C. Shah Respondent by : Sandeep Rai Date of Hearing 23.05.2022 Date of Pronouncement 03.08.…

Saurabh Singhai L/H Late Shri Mahendra Kumar Jain, Sagar vs. Income Tax Officer-3 Sagar, Sagar

In the result, the assessee‟s appeal is dismissed

ITA 5/JAB/2019[2010-11]Status: DisposedITAT Jabalpur29 Jul 2022AY 2010-11

Bench: Sh. Sanjay Arora, Hon'Ble & Sh. Manomohan Das, Hon‟Ble

Section 139Section 143(3)Section 147Section 148(1)Section 263

…e notice u/s. 263 is not a jurisdictional notice, even as explained by the Apex Court per its‟ decisions, as in Gita Devi Aggarwal v. CIT [1970] 76 ITR 496 (SC); CIT v. Electro House [1971] 82 ITR 824 (SC); and again recently in CIT v. Amitabh Bachchan [2016] 384 ITR 200 (SC), wherein, reiterating the law as explained earlier, it, drawing a distinction between a notice u/s. 148(1) and u/s. 263, held as under: „Unlike the power of reopening an assessment under section 147 of the Act, the power of revision under section 263 is not contingent on the giving of a notice to show cause. In fact, section 263 has been und…