CIT v. Anil Kumar Sharma

335 ITR 83High Court2011#312 most cited

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.

264

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Anil Kumar Sharma · 335 ITR 83 · Section 263 · revision under section 263 · inadequate enquiry · lack of enquiry · application of mind · erroneous and prejudicial to revenue · difference of opinion · Assessing Officer's record

Also reported as

194 Taxmann 5042010 SCC OnLine DEL 838

Sections most often in play

Section 263Section 143(3)Section 142(1)Section 147Section 143(2)Section 148Section 144BSection 1961
Read the full judgment

Issues it is cited on

section 263ofinadequate enquirylack of enquirysection 263(1)prejudicial to interest of revenuemalabar industrialrevision under section 263revision u/s 263erroneous and prejudicialassessment order erroneouskelvinatornon-application of mind

Judgments citing CIT v. Anil Kumar Sharma

Ge Money Financial Services Limited, Delhi vs. DCIT, New Delhi

In the result the appeal of the assessee is dismissed for the A

ITA 2123/DEL/2009[2004-05]Status: DisposedITAT Delhi30 Oct 2015AY 2004-05

Bench: Shri I.C. Sudhir & Shri J.Sudhakar Reddya.Y. 2002-03 A.Y. 2003-04

For Appellant: Sh. Sanjeev Sabharwal, Sr.AdvFor Respondent: Smt.Sulekha Verma, CIT, D.R
Section 115Section 143(3)Section 263

…Services, New Delhi treating the expenditure as revenue expenditure was plausible and thus there was no material before the Ld.CIT to vary that opinion and ask for fresh enquiry. 8.5. The Hon’ble High Court in the case of CIT vs. Anil Kumar Sharma reported in 335 ITR 83 (Del) has held as follows. “ Held, dismissing the appeal, that the present case would not be one of ‘lack of inquiry’ even if the inquiry was termed inadequate. The Tribunal found that complete details were filed before the AO and that he applied his mind to the relevant material and facts, although such application of mind was not discernible fr…

Ge Money Financial Services Ltd vs. CIT

In the result the appeal of the assessee is dismissed for the A

ITA 1941/DEL/2008[2003-2004]Status: DisposedITAT Delhi30 Oct 2015AY 2003-2004

Bench: Shri I.C. Sudhir & Shri J.Sudhakar Reddya.Y. 2002-03 A.Y. 2003-04

For Appellant: Sh. Sanjeev Sabharwal, Sr.AdvFor Respondent: Smt.Sulekha Verma, CIT, D.R
Section 115Section 143(3)Section 263

…Services, New Delhi treating the expenditure as revenue expenditure was plausible and thus there was no material before the Ld.CIT to vary that opinion and ask for fresh enquiry. 8.5. The Hon’ble High Court in the case of CIT vs. Anil Kumar Sharma reported in 335 ITR 83 (Del) has held as follows. “ Held, dismissing the appeal, that the present case would not be one of ‘lack of inquiry’ even if the inquiry was termed inadequate. The Tribunal found that complete details were filed before the AO and that he applied his mind to the relevant material and facts, although such application of mind was not discernible fr…

Ge Money Financial Services Ltd vs. CIT Delhi IV

In the result the appeal of the assessee is dismissed for the A

ITA 2444/DEL/2007[2002-2003]Status: DisposedITAT Delhi30 Oct 2015AY 2002-2003

Bench: Shri I.C. Sudhir & Shri J.Sudhakar Reddya.Y. 2002-03 A.Y. 2003-04

For Appellant: Sh. Sanjeev Sabharwal, Sr.AdvFor Respondent: Smt.Sulekha Verma, CIT, D.R
Section 115Section 143(3)Section 263

…Services, New Delhi treating the expenditure as revenue expenditure was plausible and thus there was no material before the Ld.CIT to vary that opinion and ask for fresh enquiry. 8.5. The Hon’ble High Court in the case of CIT vs. Anil Kumar Sharma reported in 335 ITR 83 (Del) has held as follows. “ Held, dismissing the appeal, that the present case would not be one of ‘lack of inquiry’ even if the inquiry was termed inadequate. The Tribunal found that complete details were filed before the AO and that he applied his mind to the relevant material and facts, although such application of mind was not discernible fr…

M/S Subex Ltd., Bangalore vs. CIT, Bangalore

In the result appeal of the Assessee is partly allowed

ITA 689/BANG/2014[2008-09]Status: DisposedITAT Bangalore19 Jun 2015AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz Assessment Year : 2008-09

For Appellant: Shri Arvind Sonde, AdvocateFor Respondent: Shri S. Radhakrishna, CIT-III(DR)
Section 115JSection 263Section 35D

…regarding this very item and the assessee had furnished its explanation. It cannot be said that it is a case of 'lack of enquiry'. Further reliance was also placed by him on the decision of the Hon’ble Delhi High Court in the case of CIT Vs. Anil Kumar Sharma 335 ITR 83 (Del) wherein the facts were that the CIT came to the conclusion that the issue relating to taxability of compensation received by the assessee was not examined by the AO and held that the order of the AO is erroneous and prejudicial to the interest of the Revenue. The Tribunal has arrived at a conclusive finding that though the assessment order d…