CIT v. Anderson Marine & Sons (P.) Ltd.

266 ITR 694High Court2004#7802 most cited

What is CIT v. Anderson Marine & Sons (P.) Ltd. authority for?

Revisional jurisdiction under section 263 of the Income Tax Act, 1961, cannot be exercised beyond a period of two years from the date of the order sought to be revised. This applies to orders passed under section 143(1) and issues not considered during reassessment proceedings under section 143(3)/147.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2026.

Also referred to as

CIT v. Anderson Marine & Sons · section 263 · revision · section 143(1) · section 143(3) · section 147 · time barred · revisional jurisdiction · assessment order

Also reported as

139 Taxmann 16

Sections most often in play

Section 143(3)Section 263Section 271(1)(c)Section 11(1)(d)Section 142(1)Section 250Section 10(23)Section 11
Read the full judgment

Issues it is cited on

section 263section 26reassessment proceedingssection 143(1)section 148section 147section 143section 14section 143(3)indiainterest

Judgments citing CIT v. Anderson Marine & Sons (P.) Ltd.

Shree Sant Bhojaji Maharaj Deosthan Ajansara, Wardha vs. Income Tax Officer (Exemption) - 4, Nagpur

In the result, appeal filed by the assessee is in ITA No

ITA 212/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER ITA No. 211/NAG/2025(AY 2015-16) Shree Sant Bhojaji Maharaj CIT(E), Pune at Nagpur Deosthan Ajansara Vs Saraf Chambers, Sadar, Ajansara, Wardha – 442001. Nagpur – 440001. [PAN: AAPTS4528N] Appellant / Assessee Respondent / Revenue Assessee by ShriManoj G Moryani, Adv & Shri Bhavesh M Moryani, Adv Revenue by Shri Pankaj Kumar, CIT DR Date of hearing 23.02.2026 Date of pronouncement 01.04.2026 PER KHETTRA MOHAN ROY, AM: 1. These three appeals are filed by assessee against the…

Shree Sant Bhojaji Maharaj Deosthan Ajansara, Wardha vs. Income Tax Officer (Exemption) -4, Nagpur

In the result, appeal filed by the assessee is in ITA No

ITA 211/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER ITA No. 211/NAG/2025(AY 2015-16) Shree Sant Bhojaji Maharaj CIT(E), Pune at Nagpur Deosthan Ajansara Vs Saraf Chambers, Sadar, Ajansara, Wardha – 442001. Nagpur – 440001. [PAN: AAPTS4528N] Appellant / Assessee Respondent / Revenue Assessee by ShriManoj G Moryani, Adv & Shri Bhavesh M Moryani, Adv Revenue by Shri Pankaj Kumar, CIT DR Date of hearing 23.02.2026 Date of pronouncement 01.04.2026 PER KHETTRA MOHAN ROY, AM: 1. These three appeals are filed by assessee against the…

Shree Sant Bhojaji Maharaj Deosthan Ajansara, Wardha vs. Commissioner of Income Tax (Exemption), Pune at Ngp, Nagpur

In the result, appeal filed by the assessee is in ITA No

ITA 186/NAG/2025[2015-2016]Status: DisposedITAT Nagpur01 Apr 2026AY 2015-2016

Bench: Shri Pawan Singh& Shri Khettra Mohan Roy

Section 12ASection 143(3)Section 250Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER ITA No. 211/NAG/2025(AY 2015-16) Shree Sant Bhojaji Maharaj CIT(E), Pune at Nagpur Deosthan Ajansara Vs Saraf Chambers, Sadar, Ajansara, Wardha – 442001. Nagpur – 440001. [PAN: AAPTS4528N] Appellant / Assessee Respondent / Revenue Assessee by ShriManoj G Moryani, Adv & Shri Bhavesh M Moryani, Adv Revenue by Shri Pankaj Kumar, CIT DR Date of hearing 23.02.2026 Date of pronouncement 01.04.2026 PER KHETTRA MOHAN ROY, AM: 1. These three appeals are filed by assessee against the…

Shiv Vegpro Private Limited, Kota vs. PCIT-Udaipur, Udaipur

In the result, the appeal filed by the assessee is allowed

ITA 1014/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Jan 2025AY 2017-18
For Appellant: Shri Mahendra Gargieya, (Adv.) &For Respondent: Mrs. Alka Gautam, (CIT-DR)
Section 147Section 263Section 36(1)(iii)Section 36(1)(va)Section 43B

…the order/intimation passed section 143(1) of the Act within two years of it being passed. Therefore, exercise of jurisdiction on those issues under section 263 of the Act is time barred as held by this court in CIT v. Anderson Marine & Sons (P.) Ltd. [2004] 266 ITR 694/139 Taxman 16. Moreover, in view of the decision of the apex court in the matter of Alagendran Finance Ltd.'s case (supra) as well as our court in the matter of Ashoka Buildcon Ltd.'s case (supra) the jurisdiction under section 263 of the Act cannot be exercised on issues which were not subject matter of consideration while passing the order of r…

Indian Education Society, Mumbai vs. CIT (E), Mumbai

In the result, appeal of the assessee is allowed

ITA 2923/MUM/2024[2016-17]Status: DisposedITAT Mumbai30 Oct 2024AY 2016-17

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2016-17

For Appellant: Shri Devendra Jain, AdvocateFor Respondent: Shri Jayant Jhaveri, CIT, DR
Section 10(23)Section 11Section 11(2)Section 12ASection 147Section 148Section 263

…17 in respect of intimation passed u/s. 143(1) within two years of it being passed. Therefore, exercise of jurisdiction on those issues u/s.263 is time barred. Hon'ble Court considered the decision in the case of CIT vs. Anderson Marine & Sons (P) Ltd. (2004) 266 ITR 694 (Bom) as well as decision of Hon’ble Apex Court in the case of Alagendran Finance Ltd. (2007) 293 ITR 11 (SC) who held that jurisdiction u/s. 263 cannot be exercised on issue which was not subject matter of consideration while passing the order of re-assessment u/s. 143(3) r.w.s. 147 of the Act but was part of an assessment done earlier under the…

Raj Real Estate & Finvest Private Limited, Mumbai vs. Principal CIT-5, Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 538/MUM/2022[2012-13]Status: DisposedITAT Mumbai03 Oct 2022AY 2012-13

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman, Am 1. आयकरअपीलसं./ I.T.A. No. 538/Mum/2022 (ननधधारणवर्ा / Assessment Year: 2012-13) Pcit Mumbai-5, Raj Real Estate & Finvest Pvt. R. No. 515, 5Th Floor, Ltd. बनाम/ Aayakar Bhavan, M. K. 1807, Panchartna Building, Vs. Road, Mumbai-400 020 Mama Parmanand Marg Opera House, Mumbai-400 004 स्थधयीलेखधसं./जीआइआरसं./ Pan No. Aabcr3037J (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant By : Shri Suchek Anchaliya T Tushar Nagori, Ld. Ars प्रत्यथीकीओरसे/Respondent By : Shri Mahita Nayar, Ld. Dr सुनवधईकीतधरीख/ : 07.07.2022 Date Of Hearing घोर्णधकीतधरीख / : 03.10.2022 Date Of Pronouncement

For Appellant: Shri Suchek Anchaliya TFor Respondent: Shri Mahita Nayar, Ld. DR
Section 10(38)Section 143(1)Section 143(3)Section 147Section 148Section 22Section 263Section 68

…the order/intimation passed section 143(1) of the Act within two years of it being passed. Therefore, exercise of jurisdiction on those issues under section 263 of the Act is time barred as held by this court in CIT v. Anderson Marine & Sons (P.) Ltd. [2004] 266 ITR 694/139 Taxman 16. Moreover, in view of the decision of the apex court in the matter of Alagendran Finance Ltd.'s case (supra) as well as our court in the matter of Ashoka Buildcon Ltd.'s case (supra) the jurisdiction under section 263 of the Act cannot be exercised on issues which were not subject matter of consideration while passing the order of r…

Shimla Properties, Lucknow vs. Pr. Commissioner of Income Tax, Lucknow

In the result, the appeal filed by the assessee is allowed

ITA 113/LKW/2022[2012-13]Status: DisposedITAT Lucknow01 Sept 2022AY 2012-13

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2012-13 Shimla Properties V. The Pcit 30C, Datiya House Lucknow Khursheed Bagh Lucknow Tan/Pan:Ablfs9732M (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri Neeraj Kumar, Cit (Dr) Date Of Hearing: 16 08 2022 Date Of Pronouncement: 01 09 2022 O R D E R

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Neeraj Kumar, CIT (DR)
Section 143(1)Section 147Section 263

…respect of order/intimation passed Section 143(1) of the Act within two years of it being passed. Therefore, exercise of jurisdiction on those issues under Section 263 of the Act is time barred as held by this Court in CIT vs. Anderson Marine & Sons (P) Ltd. 266 ITR 694. Moreover, in view of the decision of the Apex Court in the matter of Alagendran Finance Ltd. as well as our Court in the matter of Ashoka Buildcon Ltd.(supra) jurisdiction under Section 263 of the Act cannot be exercised on issues which were not subject matter of consideration while passing the order of reassessment under Section 143(3) /147 of…

Mahotsav Creation Pvt. Ltd., Surat vs. Pr. Commission of Income Tax, -1, Surat

In the result, Both the appeals filed by the assessee are allowed

ITA 50/SRT/2021[2011-12]Status: DisposedITAT Surat22 Aug 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.49 & 50/Srt/2021 Assessment Years: (2010-11 & 2011-12) (Virtual Court Hearing) Mahotsav Creation Pvt. Ltd., Vs. Principal Commissioner Of 101-102, 1St Floor, Sakar Textile Income-Tax-1, Aayakar Bhawan, Market, Ring Road, Surat-395002. Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm2394Q (Appellant) (Respondent) Assessee By Shri Hardik Vora, Advocate Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 28/06/2022 22/08/2022 Date Of Pronouncement

Section 133ASection 143(3)Section 148Section 151(1)Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.49 & 50/SRT/2021 Assessment Years: (2010-11 & 2011-12) (Virtual Court Hearing) Mahotsav Creation Pvt. Ltd., Vs. Principal Commissioner of 101-102, 1st Floor, Sakar Textile Income-Tax-1, Aayakar Bhawan, Market, Ring Road, Surat-395002. Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAECM2394Q (Appellant) (Respondent) Assessee by Shri Hardik Vora, Advocate Respondent by Shri H. P. Meena, CIT(DR) Date of Hearing 28/06/2022 22/08/2022 Date of Pronouncement आदेश / O R D E R PE…

Mahotsav Creation Pvt. Ltd., Surat vs. Pr. Commission of Income Tax, -1, Surat

In the result, Both the appeals filed by the assessee are allowed

ITA 49/SRT/2021[2010-11]Status: DisposedITAT Surat22 Aug 2022AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.49 & 50/Srt/2021 Assessment Years: (2010-11 & 2011-12) (Virtual Court Hearing) Mahotsav Creation Pvt. Ltd., Vs. Principal Commissioner Of 101-102, 1St Floor, Sakar Textile Income-Tax-1, Aayakar Bhawan, Market, Ring Road, Surat-395002. Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaecm2394Q (Appellant) (Respondent) Assessee By Shri Hardik Vora, Advocate Respondent By Shri H. P. Meena, Cit(Dr) Date Of Hearing 28/06/2022 22/08/2022 Date Of Pronouncement

Section 133ASection 143(3)Section 148Section 151(1)Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.49 & 50/SRT/2021 Assessment Years: (2010-11 & 2011-12) (Virtual Court Hearing) Mahotsav Creation Pvt. Ltd., Vs. Principal Commissioner of 101-102, 1st Floor, Sakar Textile Income-Tax-1, Aayakar Bhawan, Market, Ring Road, Surat-395002. Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAECM2394Q (Appellant) (Respondent) Assessee by Shri Hardik Vora, Advocate Respondent by Shri H. P. Meena, CIT(DR) Date of Hearing 28/06/2022 22/08/2022 Date of Pronouncement आदेश / O R D E R PE…

Ambe Tradecorp Pvt. Ltd., Ahmedabad vs. The Pr. CIT (Central), Ahmedabad

In the result, the appeal filed by the assessee is allowed

ITA 53/AHD/2021[2010-11]Status: DisposedITAT Ahmedabad21 Sept 2021AY 2010-11

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.53/Ahd/2021 िनधा"रण वष"/Asstt. Year: 2010-2011 Ambe Tradecorp Private Limited, The P.C.I.T.(Central) Iscon House, Vs. Ahmedabad. B/H. Rembrandt Building, C.G. Road, Ahmedabad.

For Appellant: Smt Nupur Shah, A.RFor Respondent: Shri Mohd. Usman, CIT.D.R
Section 143(3)Section 147Section 68

…the order/intimation passed section 143(1) of the Act within two years of it being passed. Therefore, exercise of jurisdiction on those issues under section 263 of the Act is time barred as held by this court in CIT v. Anderson Marine & Sons (P.) Ltd. [2004] 266 ITR 694/139 Taxman 16. Moreover, in view of the decision of the apex court in the matter of Alagendran Finance Ltd.'s case (supra) as well as our court in the matter of Ashoka Buildcon Ltd.'s case (supra) the jurisdiction under section 263 of the Act cannot be exercised on issues which were not subject matter of consideration while passing the order of r…

M/S. Surzlon Global Services Ltd., Ahmedabad vs. The Pr. CIT-3, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 67/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad16 Sept 2021AY 2016-17

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 67-68/Ahd/2021 िनधा"रण वष"/Asstt. Years: 2016-2017 & 2017-2018 M/S. Suzlon Global Services Limited, Principal Commissioner 5 Suzlon, Shrimali Society, Vs. Of Income-Tax, Near Shree Krishna Centre, Ahmedabad. Nr. Judges Bunglow Cross Road, Ahmedabad-380009. Pan: Aaics1406R

For Appellant: Shri T.P. Hemani Sr.Advocate, &For Respondent: Shri Mohd Usman, CIT.D.R
Section 143(3)Section 263Section 263(2)Section 32

…the order/intimation passed section 143(1) of the Act within two years of it being passed. Therefore, exercise of jurisdiction on those issues under section 263 of the Act is time barred as held by this court in CIT v. Anderson Marine & Sons (P.) Ltd. [2004] 266 ITR 694/139 Taxman 16. 8.3 In view of the above, we hold that the learned Principal CIT cannot revised the intimation issued under section 143(1) of the Act in the case of M/s SSL as it is barred by time as provided under section 263 of the Act. 8.4 Without prejudice to the above, the question also arises whether the assessment framed under section 143(…

Metropolitan Stock Exchange of India Private Limited, Mumbai vs. Principal Commissioner of Income Tax - 14, Mumbai

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

ITA 4081/MUM/2018[2010-11]Status: DisposedITAT Mumbai22 Oct 2018AY 2010-11

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm

For Appellant: Shri Sumant Chadha &
Section 142Section 147Section 148Section 263

…f the order/intimation passed section 143(1] of the Act within two years of it being passed. Therefore, exercise of jurisdiction on those issues under section 263 of the Act is time barred as held by this court in CITv. Anderson Marine & Sons (P.) Ltd. [2004] 266 ITR 694/139 Taxman 16. Moreover, in view of the decision of the apex court in the matter of Alagendran Finance Ltd.'s case (supra) as well as our court in the matter ofAshoka "~ Buildcon Ltd.'s case (supra) the jurisdiction under section 263 of the Act cannot be exercised on issues which were not subject matter of consideration while passing the order of…

Konark Structural Engg Private Limited, Mumbai vs. Principal Commissioner of Income Tax-12, Mumbai

In the result, the appeal of assessee is allowed

ITA 5488/MUM/2017[2009-10]Status: DisposedITAT Mumbai25 May 2018AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Revenue by B Sriniwas, DR
Section 143(3)Section 147Section 148Section 263

…6. Similarly, Hon’ble Bombay High Court in another latest decision in the case of CIT vs. Lark Chemicals Ltd [2014] 368 ITR 655 (Bombay) has considered another decision of Hon’ble Bombay High Court in the case of CIT v. Anderson Marine & Sons (P.) Ltd. [2004] 266 ITR 694 and held as under:- “12. We have considered the rival submissions. It is not disputed that save and except the issue of non-genuine purchases all other issues dealt with by the Commissioner of Income-tax in the order dated March 30, 2009, were not a subject matter of the assessment order passed on June 28, 2006, under section 143(3)/147 of the A…

The Choice Foundation, Cochin vs. The ACIT, Cochin

In the result, appeal filed by the assessee is allowed

ITA 20/COCH/2017[2010-11]Status: DisposedITAT Cochin29 Jan 2018AY 2010-11

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. K.M.JoseFor Respondent: Sri. A.Dhanaraj, Sr.DR
Section 11Section 11(1)(d)Section 13(8)Section 143(1)Section 143(3)Section 147Section 148Section 2Section 2(15)Section 2(24)(ii)

…se, admittedly, the intimation u/s 143(1) of the I.T.Act was issued and this fact was mentioned in the notice issued u/s 263 of the I.T.Act (notice dated 02.05.2010). The Hon’ble Bombay High Court in the case of CIT v. Anderson Marine & Sons Pvt. Ltd. [(2004) 266 ITR 694 (Bom.)] had held that an intimation u/s 143(1) of the I.T.Act is an order which is amenable for revision u/s 263 of the I.T.Act. ITA No.20/Coch/2017. 11 M/s.The Choice Foundation. 5.4 In the instant case, the subject matter of revision is regarding the eligibility of deduction u/s 11(1)(d) of corpus donation that the assessee had received amoun…

CIT v. Anderson Marine & Sons (P.) Ltd. (266 ITR 694) — Cited in 14 Judgments | BharatTax