What is CIT v. Anil Kumar Sharma authority for?

The Commissioner cannot invoke Section 263 for an assessment merely because of an inadequate inquiry by the Assessing Officer, provided there was some inquiry or the record demonstrates application of mind, as this constitutes a mere difference of opinion.

How many judgments cite CIT v. Anil Kumar Sharma?

264 judgments on BharatTax cite CIT v. Anil Kumar Sharma (335 ITR 83), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Anil Kumar Sharma come up under?

It is most often cited in judgments turning on Section 263, Section 143(3), Section 142(1), Section 147, Section 143(2), Section 148.

CIT v. Anil Kumar Sharma (335 ITR 83)

JAIN ENTERPRISES, BHILAI,DURG vs. PCIT, RAIPUR-1, RAIPUR

In the result, appeal of the assessee is dismissed as above

ITA 187/RPR/2025[2018-19]Status: DisposedITAT Raipur11 Feb 2026AY 2018-19

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Avdhesh Kumar Mishra, Am आयकर अपील सं. / Ita No: 187/Rpr/2025 (िनधा"रण वष" Assessment Year: 2018-19) Jain Enterprises, Vs Pr. Commissioner Of Income Tax, 87-B, Light Industrial Area, Raipur-1, Central Revenue Building, Bhilai-490026, C.G. Civil Lines, Raipur, 492001, C.G. Pan: Aagfj3469G (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee By : Shri S. R. Rao, Advocate राज" की ओर से / Revenue By : Shri Ram Tiwari, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 07/01/2026 घोषणा की तारीख / Date Of : 11/02/2026 Pronouncement आदेश / O R D E R Per Avdhesh Kumar Mishra, Am: This Appeal For Assessment Year (‘Ay’) 2018-19 Filed By The Assessee Is Directed Against The Order Dated 24.03.2025 Of The Principal Commissioner Of Income Tax, Raipur-1 (‘Pcit’) Passed Under Section 263 Of The Income Tax Act, 1961 (‘Act’).

For Appellant: Shri S. R. Rao, AdvocateFor Respondent: Shri Ram Tiwari, CIT-DR

Section 142(1)Section 147Section 148Section 263

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी पाथ" सारथी चौधरी, "ाियक सद" एवं "ी अवधेश कुमार िम", लेखा सद" के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI AVDHESH KUMAR MISHRA, AM आयकर अपील सं. / ITA No: 187/RPR/2025 (िनधा"रण वष" Assessment Year: 2018-19) Jain Enterprises, vs Pr. Commissioner of Income Tax, 87-B, Light Industrial Area, Raipur-1, Central Revenue Building, Bhilai-490026, C.G. Civil Lines, Raipur, 492001, C.G. PAN: AAGFJ3469G (अपीलाथ"/Appellant) (""थ" / Respondent) : िनधा"रती की ओर से / Assessee by : Shri S. R. Rao, Advocate राज" की ओ…

BANSILAL RAMNATH AGARWAL CHARITABLE TRUST,PUNE vs. CIT (EXEMPTION), PUNE

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

ITA 1357/PUN/2025[2020-21]Status: DisposedITAT Pune28 Jan 2026AY 2020-21

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21 Bansilal Ramnath Agarwal Charitable Trust Cit (Exemption), 251, Budhwar Peth, City Post Chowk, Vs. Pune Pune – 411002 Pan: Aaatb4383K (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 11-12-2025 Date Of Pronouncement : 28-01-2026 O R D E R Per R.K. Panda, V.P:

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR

Section 11Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 263

…d decision has held that inadequate enquiry by itself would not justify invoking the jurisdiction u/s 263 of the Act unless the order is erroneous. 25. Referring to the decision of Hon’ble Delhi High Court in the case of CIT vs. Anil Kumar Sharma reported in 335 ITR 83 (Del), he submitted that the Hon’ble High Court in the said decision has held that where it was discernible from record that the Assessing Officer had applied his mind to the issue in question, Commissioner could not invoke section 263 merely because he had different opinion. 26. Referring to the decision of Hon’ble Bombay High Court in the case…

M/S. CITY UNION BANK LTD.,,KUMBAKONAM vs. PCIT,, MADURAI

In the result, the appeal for A

ITA 1126/CHNY/2024[2018-19]Status: DisposedITAT Chennai18 Dec 2025AY 2018-19

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Shri. S. Ananthan, F.C.A. &For Respondent: Shri. Bipin C.N., CIT

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 14ASection 17(2)Section 263Section 36(1)(vii)Section 36(1)(viia)

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एबी ट" वक", "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:1126/Chny/2024 "नधा%रण वष% / Assessment Year: 2018-19 M/s. City Union Bank, PCIT, No.148-149, T.S.R Big Street, vs. Madurai - 1. Kumbakonam – 621 001. [PAN: AAACC-1287-E] (अपीलाथ'/Appellant) (()यथ'/Respondent) अपीलाथ' क* ओर से/Appellant by : Shri. S. Ananthan, F.C.A. & Ms. R. Lalitha, F.C.A. ()यथ' क* ओर से/Respondent by : Shri. Bipin C.N., C…

VIVEK NATHURAM GAVHANE,PUNE vs. THE PR. COMMISSIONER OF INCOME TAX, CENTRAL, PUNE

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

ITA 849/PUN/2025[2020-21]Status: DisposedITAT Pune04 Nov 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.849/Pun/2025 Assessment Year : 2020-21

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Amit Bobde

Section 133ASection 143(2)Section 143(3)Section 263Section 32Section 69C

…3 as held by the Hon’ble Bombay High Court in the case of CIT vs. Gabriel India Ltd., 203 ITR 108 (Bombay) and followed by the Hon’ble Delhi High Court in the case of CIT vs. Sunbeam Auto Ltd., 332 ITR 167 (Delhi) and in the case of CIT vs. Anil Kumar Sharma, 335 ITR 83 (Delhi). The relevant paragraphs of the decision of the Hon’ble Delhi High Court in the case of Sunbeam Auto Ltd. (supra) are extracted hereunder :- “We have considered the rival submissions of the counsel on the other side and have gone through the records. The first issue that arises for our consideration is about the exercise of power by the C…

TAKDIR TRADERS,RAJKOT vs. THE PCIT-1, RAJKOT, RAJKOT

In the result, the appeal filed by the assessee is dismissed”

ITA 383/RJT/2024[2015-16]Status: DisposedITAT Rajkot01 Oct 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT DR

Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 378, 380, 383 /RJT/2024 (िनधा"रणवष" / Assessment Year: (2013-14 to 2015-16) Takdir Traders Vs. The PCIT-1, 15/26, Vijay Plot Corner, Malaviya Wadi Aayakar Bhavan, Race Course Ring Street, Gondal Road, Rajkot - 360002 Road, Rajkot – 360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAEFT8306Q (Appellant) (Respondent) Appellant by : Shri D. M. Rindani, Ld. AR Respondent by : Shri Sanjay Punglia, Ld. CIT DR सुनवाईकीतारीख/ Date of Hearing : 01/07/2025 घोषणाक…

TAKDIR TRADERS,RAJKOT vs. THE PCIT-1, RAJKOT, RAJKOT

In the result, the appeal filed by the assessee is dismissed”

ITA 380/RJT/2024[2014-15]Status: DisposedITAT Rajkot01 Oct 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT DR

Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 378, 380, 383 /RJT/2024 (िनधा"रणवष" / Assessment Year: (2013-14 to 2015-16) Takdir Traders Vs. The PCIT-1, 15/26, Vijay Plot Corner, Malaviya Wadi Aayakar Bhavan, Race Course Ring Street, Gondal Road, Rajkot - 360002 Road, Rajkot – 360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAEFT8306Q (Appellant) (Respondent) Appellant by : Shri D. M. Rindani, Ld. AR Respondent by : Shri Sanjay Punglia, Ld. CIT DR सुनवाईकीतारीख/ Date of Hearing : 01/07/2025 घोषणाक…

TAKDIR TRADERS,RAJKOT vs. THE PCIT-1, RAJKOT, RAJKOT

In the result, the appeal filed by the assessee is dismissed”

ITA 378/RJT/2024[2013-14]Status: DisposedITAT Rajkot01 Oct 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT DR

Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 378, 380, 383 /RJT/2024 (िनधा"रणवष" / Assessment Year: (2013-14 to 2015-16) Takdir Traders Vs. The PCIT-1, 15/26, Vijay Plot Corner, Malaviya Wadi Aayakar Bhavan, Race Course Ring Street, Gondal Road, Rajkot - 360002 Road, Rajkot – 360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAEFT8306Q (Appellant) (Respondent) Appellant by : Shri D. M. Rindani, Ld. AR Respondent by : Shri Sanjay Punglia, Ld. CIT DR सुनवाईकीतारीख/ Date of Hearing : 01/07/2025 घोषणाक…

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…

ZARI SILK (INDIA) PRIVATE LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), JAIPUR , JAIPUR

The appeal of the assessee is allowed

ITA 600/JPR/2025[2021-22]Status: DisposedITAT Jaipur15 Sept 2025AY 2021-22

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri S.R. Sharma, C.A. &For Respondent: Shri Rajesh Ojha, CIT-DR a

Section 115Section 143(3)Section 148BSection 263Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,e- ,y- ehuk] ys[kk lnL; ,oa MkWa- ,l- lhrky{eh] U;kf;d lnL; ds le{k BEFORE: DR. MITHA LAL MEENA, AM & DR. S. SEETHALAKSHMI, JM vk;dj vihy la-@ITA. No. 600/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2021-22 M/s Zari Silk (India) Pvt. Ltd. cuke Principal Commissioner of 10/11, Narain Singh Circle, Vs. Income Tax Jaipur (Central), Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACZ2642J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 599/JPR/2025 fu/kZkj.k o"kZ@Assessment Ye…

ARUN PALAWAT,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL),, JAIPUR

The appeal of the assessee is allowed

ITA 599/JPR/2025[2021-22]Status: DisposedITAT Jaipur15 Sept 2025AY 2021-22

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri S.R. Sharma, C.A. &For Respondent: Shri Rajesh Ojha, CIT-DR a

Section 115Section 143(3)Section 148BSection 263Section 69A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,e- ,y- ehuk] ys[kk lnL; ,oa MkWa- ,l- lhrky{eh] U;kf;d lnL; ds le{k BEFORE: DR. MITHA LAL MEENA, AM & DR. S. SEETHALAKSHMI, JM vk;dj vihy la-@ITA. No. 600/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2021-22 M/s Zari Silk (India) Pvt. Ltd. cuke Principal Commissioner of 10/11, Narain Singh Circle, Vs. Income Tax Jaipur (Central), Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACZ2642J vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 599/JPR/2025 fu/kZkj.k o"kZ@Assessment Ye…

ANIL KUMAR BATAR,SIKAR vs. PCIT-JAIPUR-2, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 418/JPR/2025[2018-19]Status: DisposedITAT Jaipur09 Sept 2025AY 2018-19

For Appellant: Shri Shrawan Kumar Gupta, Adv. &For Respondent: Shri Gorav Avasthi, JCIT-DR

Section 143(3)Section 144BSection 147Section 263

…required by the CIT to be considered by\nhim is a finding of fact.\nAlthough in the present case the ld. AO has made the detailed inquiry on the\nvery same issue being the reason of reopening the case u/s 148.\n66\n9.3 In the case of CIT V/s Anil Kumar Sharma 335 ITR 83(Del), held that\nRevision- Erroneous and Prejudicial order- lack of proper enquiry- Pr. CIT\ncame to the conclusion that the issue relating to taxability of compensation\nreceived by the assessee was not examined by the AO and held that the order\nof AO is erroneous and prejudicial to the interest of the revenue- Tribunal has\narrived at a conclus…

M/S. CITY UNION BANK,KUMBAKONAM vs. PCIT,, MADURAI

In the result, both the appeals for A

ITA 1479/CHNY/2025[2021-22]Status: DisposedITAT Chennai09 Sept 2025AY 2021-22

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1478 & 1479/Chny/2025 धनिाारण वर्ा / Assessment Year: 2020-21 & 2021-22 M/S. City Union Bank, Pcit No. 148-149, T.S.R Big Street, Vs. Madurai – 1. Kumbakonam – 621 001. Tamil Nadu. [Pan: Aaacc-1287-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Mr. S. Ananthan, Ca & Ms. R. Lalitha, Ca प्रत्यथी की ओर से/Respondent By : Ms. E. Pavuna Sundari, Cit. सुनवाई की तारीख/Date Of Hearing : 28.08.2025 घोर्णा की तारीख/Date Of Pronouncement : 09.09.2025

For Appellant: Mr. S. Ananthan, CA and Ms. R. Lalitha, CAFor Respondent: Ms. E. Pavuna Sundari, CIT

Section 17(2)Section 263Section 36(1)(vii)Section 36(1)(viia)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री एस एस विश्वनेत्र रवि, न्याविक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1478 & 1479/Chny/2025 धनिाारण वर्ा / Assessment Year: 2020-21 and 2021-22 M/s. City Union Bank, PCIT No. 148-149, T.S.R Big Street, vs. Madurai – 1. Kumbakonam – 621 001. Tamil Nadu. [PAN: AAACC-1287-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant by : Mr. S. Ananthan, CA and Ms. R. Lalitha…

M/S. CITY UNION BANK,KUMBAKONAM vs. PCIT,, MADURAI

In the result, both the appeals for A

ITA 1478/CHNY/2025[2020-21]Status: DisposedITAT Chennai09 Sept 2025AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1478 & 1479/Chny/2025 धनिाारण वर्ा / Assessment Year: 2020-21 & 2021-22 M/S. City Union Bank, Pcit No. 148-149, T.S.R Big Street, Vs. Madurai – 1. Kumbakonam – 621 001. Tamil Nadu. [Pan: Aaacc-1287-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Mr. S. Ananthan, Ca & Ms. R. Lalitha, Ca प्रत्यथी की ओर से/Respondent By : Ms. E. Pavuna Sundari, Cit. सुनवाई की तारीख/Date Of Hearing : 28.08.2025 घोर्णा की तारीख/Date Of Pronouncement : 09.09.2025

For Appellant: Mr. S. Ananthan, CA and Ms. R. Lalitha, CAFor Respondent: Ms. E. Pavuna Sundari, CIT

Section 17(2)Section 263Section 36(1)(vii)Section 36(1)(viia)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री एस एस विश्वनेत्र रवि, न्याविक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1478 & 1479/Chny/2025 धनिाारण वर्ा / Assessment Year: 2020-21 and 2021-22 M/s. City Union Bank, PCIT No. 148-149, T.S.R Big Street, vs. Madurai – 1. Kumbakonam – 621 001. Tamil Nadu. [PAN: AAACC-1287-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant by : Mr. S. Ananthan, CA and Ms. R. Lalitha…

SEVUGAN PETHAPERUMAL,MADURAI vs. PCIT, MADURAI-1,, MADURAI

In the result, the appeal of the assessee is allowed

ITA 1196/CHNY/2025[2020-21]Status: DisposedITAT Chennai25 Aug 2025AY 2020-21

Bench: Shri George George K & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1196/Chny/2025 Assessment Years: 2020-21 Sevugan Pethaperumal, Principal Commissioner Of Income No.41, First Main Street, Tax, Narayanapuram West, Madurai-1, Madurai, Madurai. Tamil Nadu-625 014. [Pan: Afjpp5984J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Shri G.Tarun, Advocate प्रत्यर्थी की ओर से /Revenue By : Shri Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 06.08.2025 घोषणा की तारीख /Date Of Pronouncement : 25.08.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri G.Tarun, AdvocateFor Respondent: Shri Bipin C.N, CIT

Section 143(3)Section 263

…आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री जॉजज जॉजज के, उपाध्यक्ष एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1196/Chny/2025 Assessment Years: 2020-21 Sevugan Pethaperumal, Principal Commissioner of Income No.41, First Main Street, Tax, Narayanapuram West, Madurai-1, Madurai, Madurai. Tamil Nadu-625 014. [PAN: AFJPP5984J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Shri G.Tarun, Advocate प्रत्यर्थी की ओर से /Re…

M/S. BRITISH AGRO PRODUCTS (INDIA) PVT. LTD.,CHENNAI vs. PCIT-1, CHENNAI

ITA 1146/CHNY/2025[2020-21]Status: DisposedITAT Chennai20 Aug 2025AY 2020-21

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1146/Chny/2025

Section 143(3)Section 263Section 36(1)(vii)Section 37

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1146/Chny/2025 Assessment Years: 2020-21 M/s. British Agro Products (India) Private Limited, No.9, State Bank Officers Colony, Shashtri Nagar, Chennai-600 020. [PAN: AAFCB8238H] Principal Commissioner of Income Tax-1, Chennai. (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee by प्रत्यर्थी की ओर से /Revenue by सुनवाई की तारीख/Date of…

INDIA JAPAN LIGHTING PRIVATE LIMITED,CHENNAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 4, CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 1427/CHNY/2025[2021-22]Status: DisposedITAT Chennai18 Aug 2025AY 2021-22

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1427/Chny/2025 िनधा"रण वष"/Assessment Year: 2021-22 V. M/S. India Japan Lighting Pvt. Ltd., The Pcit-4, No.1, Tiruvallur High Road, Chennai. Puduchatram B.O., Thirumazhisai, Tiruvallur-600 124. [Pan: Aaaci 2673 L] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 143(1)Section 143(2)Section 143(3)Section 144BSection 263

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1427/Chny/2025 िनधा"रण वष"/Assessment Year: 2021-22 v. M/s. India Japan Lighting Pvt. Ltd., The PCIT-4, No.1, Tiruvallur High Road, Chennai. Puduchatram B.O., Thirumazhisai, Tiruvallur-600 124. [PAN: AAACI 2673 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.Sandeep Bagma. R, Advocate : ""यथ" क" ओर से /Res…

GURU KRIPA ASSOCIATES,BAREILLY vs. PR. CIT, , BAREILLY

In the result, the appeal of the assessee stands dismissed

ITA 97/LKW/2022[2017-18]Status: DisposedITAT Lucknow14 Aug 2025AY 2017-18

Section 143(3)Section 263

…tood framed.\n\n8. Assessment order in any case cannot be revised on the ground that the\ndeeper enquiry ought to have been made or proper exercise were not done\nwhile making the assessment. Reliance is placed by us on decisions of CIT\nV/s Anil Kumar Sharma 335 ITR 83 (Delhi). Further no defect of\nwhatsoever in nature has also been pointed out by the assessing officer in\nour books of accounts.\n\n9. It is submitted that in totality of the facts, circumstances and legal position\nas explained above and also with reference to all detailed explanations and\ninformation furnished by us to the then assessing offic…

PROCTER AND GAMBLE HEALTH PRIVATE LIMITED ,MUMBAI vs. THE PR. COMMISSIONER OF INCOME TAX -8 , MUMBAI

In the result, appeal of the assessee is allowed

ITA 2326/MUM/2025[2018-19]Status: DisposedITAT Mumbai14 Aug 2025AY 2018-19

For Appellant: \nMs. Aarti Vissanji & Shri Ajay BhandariFor Respondent: \nShri R A Dhyani, CIT D/R

Section 143(3)Section 144BSection 263Section 40Section 50CSection 56(2)(x)Section 68

…08/CIT v. Gabriel\nIndia Ltd. [1993] 71 Taxman 585/203 ITR 108 (Bom.), law on this aspect was\ndiscussed in the following manner (page 113) ***\"\n23. A similar view was taken by this Court in the case of CIT v. Anil Kumar Sharma\n[2010] 194 Тахтап 504/[2011] 335 ITR 83 (Delhi)/[2010] SCC OnLine Del 838,\nwherein, it was held that once it is inferred from the record of assessment that AO\nhas applied its mind, the proceedings under Section 263 of the Act would fall in the\ncategory of Commissioner having a different opinion. Paragraph 8 of the said decision\nreads as under:-\n\"8. In view of the above discussion,…

MOHANSUNDARAM JAYASUJA,COIMBATORE vs. PCIT, CENTRAL,, CHENNAI

In the result both the appeals of the assessee for the assessment years 2017-

ITA 958/CHNY/2025[2018-19]Status: DisposedITAT Chennai11 Aug 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT

Section 147Section 148Section 263Section 263(1)(i)

…आयकर अपीलीय अधिकरण, ‘सी’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI श्री मनु कुमार गिरर, न्यागिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 951 to 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, PCIT (Central)-2, 395, Oppanakara Street vs. Chennai. Coimbatore – 641 001. [PAN: AERPM-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2…

CIT v. Anil Kumar Sharma

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Judgments citing CIT v. Anil Kumar Sharma

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ARUN PALAWAT,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL),, JAIPUR

ANIL KUMAR BATAR,SIKAR vs. PCIT-JAIPUR-2, JAIPUR

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M/S. CITY UNION BANK,KUMBAKONAM vs. PCIT,, MADURAI

SEVUGAN PETHAPERUMAL,MADURAI vs. PCIT, MADURAI-1,, MADURAI

M/S. BRITISH AGRO PRODUCTS (INDIA) PVT. LTD.,CHENNAI vs. PCIT-1, CHENNAI

INDIA JAPAN LIGHTING PRIVATE LIMITED,CHENNAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 4, CHENNAI

GURU KRIPA ASSOCIATES,BAREILLY vs. PR. CIT, , BAREILLY

PROCTER AND GAMBLE HEALTH PRIVATE LIMITED ,MUMBAI vs. THE PR. COMMISSIONER OF INCOME TAX -8 , MUMBAI

MOHANSUNDARAM JAYASUJA,COIMBATORE vs. PCIT, CENTRAL,, CHENNAI