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)

M/S. Pearl Tracom Pvt. Ltd., Kolkata vs. PCIT-4, Kolkata

ITA 495/KOL/2022[2012-2013]Status: DisposedITAT Kolkata06 Mar 2023AY 2012-2013

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 143(3)Section 263

…ven though the working of allowability of deduction under section 54F is available in the order under section 263 which is not disputed by the assessee before ITAT." 13.8. We find that the Hon'ble Delhi High Court in the case of CIT vs. Anil Kumar reported in 335 ITR 83 has held that where it was discernible from record that the A.O has applied his mind to the issue in question, the ld. CIT cannot invoke section 263 of the Act merely because he has different opinion. Relevant observation of the High Court reads as under: "63. We find the Hon'ble Delhi High Court in the case of Vikas Polymer reported in 341 ITR 53…

Shrimati. Lata Narang, Jalandhar vs. Principal Commissioner of Income Tax -1, Jalandhar

In the result, appeal of the assessee is allowed

ITA 35/ASR/2021[2011-12]Status: DisposedITAT Amritsar02 Mar 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Smt. Rajinder Kaur, CIT- DR

Section 143(3)Section 147Section 263Section 5(2)Section 6

…on the decision of the Delhi High Court, which has been affirmed by the Supreme Court in the case reported as CIT vs. Kelvinator of India Ltd.: 320 ITR 561.To the same effect is the decision of the Delhi High Court in the case of CIT v.v. Anil Kumar Sharnur. 335 ITR 83, where it was held that “though the assessment order did not patently indicate that the issue in question had been considered by the assessing officer, the record showed that the assessing officer had applied his mind and once such application of mind was discernible from the record, proceedings under Section 263 of the Act would fall into the are…

Navinchandra K. Patel, Surat vs. Principle Commissioner of Income Tax -1, Surat

In the result, appeal filed by the assessee is allowed

ITA 57/SRT/2021[2015-16]Status: DisposedITAT Surat10 Feb 2023AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.57/Srt/2021 Assessment Year: (2015-16) (Physical Court Hearing) Navinchandra K. Patel, Vs. The Pcit-1, Surat. 5, Kaaliytawadi Faliya, At Post Saniya Hemad, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Birpp6292D (Appellant) (Respondent) Assessee By Shri Sapnesh Sheth, Ca Respondent By Shri Ritesh Mishra, Cit(Dr) Date Of Hearing 02/02/2023 10/02/2023 Date Of Pronouncement आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Appeal Filed By Assessee, Pertaining To Assessment Year (Ay) 2015-16, Is Directed Against The Order Passed By The Learned Principal Commissioner Of Income Tax, Surat (In Short “Ld. Pcit”], Under Section 263 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”), Dated 31.03.2021. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: “1. On The Facts & Circumstances Of The Case As Well As Law On The Subject, The Learned Pr. Commissioner Of Income-Tax Has Erred In Passing Revisionary Order U/S 263 Of The I.T. Act Setting Aside The Order Of Ld. Assessing Officer Passed U/S 143(3) Of The Act Dated 24.11.2017 For The Year Under Consideration Although Said Order Is Neither Erroneous Nor Prejudicial To The Interest Of Revenue. 2. On The Facts & Circumstances Of The Case As Well As Law On The Subject, The Learned Pr. Commissioner Of Income-Tax Has Erred In Observing That Order Passed By Assessing Officer U/S 143(3) Of The Act Is Erroneous On The Ground That Indexed Cost Of Acquisition Of Property Is Under Assessed By Rs.2,12,58,035/-. 3. On The Facts & Circumstances Of The Case As Well As Law On The Subject, The Learned Pr. Commissioner Of Income-Tax Has Erred In Observing That Order

Section 143(3)Section 263Section 54BSection 54F

…ld that the AO had made inadequate inquiry then also powers under section 263 of the Act cannot be invoked under the facts and circumstances of the case. This position is further supported by the following judicial pronouncements;  CIT Vs. Anil Kumar Sharma, 335 ITR 83 (Del HC);  Ramakant Singh Vs. CIT 140 TTJ 41 (Patna ITAT);  Vodafone Essar South Ltd. vs CIT 141 TTJ 84 (Del ITAT);  CIT Vs. Developement Credit Bank Ltd. 323 ITR 206 (2010);  CIT vs Gabrial India Ltd. 203 ITR 108 (1993);  Russel Properties Pvt Ltd Vs. CIT 109 ITR 229 (Cal);  CIT Vs. Vikash Polymers 341 ITR 537 (Del); 18. In this regard, we…

Subhash Chand Dhingra, Gurgaon vs. ACIT Central Circle-3(1), Gurgaon

The appeals are dismissed

ITA 1063/DEL/2022[2017-18]Status: DisposedITAT Delhi07 Feb 2023AY 2017-18

Bench: Shri Shamim Yahya & Shri Anubhav Sharmasubhash Chand Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Central Circle-3(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aarpd8652J Satish Kumar Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-4(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aanpd1971A Ashok Kumar Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-1(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Abupd6730B Giriraj Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-1(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Achpd9434E

For Appellant: Smt. Kavita Jha, AdvFor Respondent: Sh. P. Praveen Sidharth, CIT DR

Section 10(37)Section 139(4)Section 139(5)Section 143Section 143(3)Section 145ASection 263Section 56(2)(viii)Section 57

…mean that there was none application of mind on the part of the Ld. AO on such issue and reference was made on following judgments:-  Hari Iron Trading Co. vs. CIT: 263 ITR 437 (P&H),  CIT vs. Eicher Limited: 294 ITR 310 (Del.),  CIT vs. Anil Kumar Sharma: 335 ITR 83 (Del.),  CIT vs. Gabriel India Limited: 203 ITR 108 (Bom)]. 18. It was further submitted that the ld Pr. CIT cannot substitute his opinion in place of that of the AO to invoke his exceptional powers u/s 263. Reliance was also placed in this regard on the following judgments:-  CIT vs. Sunbeam Auto Ltd.: 332 ITR 167 (Del.)  CIT vs. Anil Kumar Sh…

Ashok Kumar Dhingra, Gurgaon vs. ACIT Circle-1(1), Gurgaon

The appeals are dismissed

ITA 1061/DEL/2022[2017-18]Status: DisposedITAT Delhi07 Feb 2023AY 2017-18

Bench: Shri Shamim Yahya & Shri Anubhav Sharmasubhash Chand Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Central Circle-3(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aarpd8652J Satish Kumar Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-4(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aanpd1971A Ashok Kumar Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-1(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Abupd6730B Giriraj Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-1(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Achpd9434E

For Appellant: Smt. Kavita Jha, AdvFor Respondent: Sh. P. Praveen Sidharth, CIT DR

Section 10(37)Section 139(4)Section 139(5)Section 143Section 143(3)Section 145ASection 263Section 56(2)(viii)Section 57

…mean that there was none application of mind on the part of the Ld. AO on such issue and reference was made on following judgments:-  Hari Iron Trading Co. vs. CIT: 263 ITR 437 (P&H),  CIT vs. Eicher Limited: 294 ITR 310 (Del.),  CIT vs. Anil Kumar Sharma: 335 ITR 83 (Del.),  CIT vs. Gabriel India Limited: 203 ITR 108 (Bom)]. 18. It was further submitted that the ld Pr. CIT cannot substitute his opinion in place of that of the AO to invoke his exceptional powers u/s 263. Reliance was also placed in this regard on the following judgments:-  CIT vs. Sunbeam Auto Ltd.: 332 ITR 167 (Del.)  CIT vs. Anil Kumar Sh…

Satish Kumar Dhingra, Haryana vs. ACIT Circle-4(1), Gurgaon

The appeals are dismissed

ITA 1060/DEL/2022[2017-18]Status: DisposedITAT Delhi07 Feb 2023AY 2017-18

Bench: Shri Shamim Yahya & Shri Anubhav Sharmasubhash Chand Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Central Circle-3(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aarpd8652J Satish Kumar Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-4(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Aanpd1971A Ashok Kumar Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-1(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Abupd6730B Giriraj Dhingra, Vs. Acit, House No. 1/43, Shivaji Nagar, Circle-1(1), Gurgaon Gurgaon (Appellant) (Respondent) Pan: Achpd9434E

For Appellant: Smt. Kavita Jha, AdvFor Respondent: Sh. P. Praveen Sidharth, CIT DR

Section 10(37)Section 139(4)Section 139(5)Section 143Section 143(3)Section 145ASection 263Section 56(2)(viii)Section 57

…mean that there was none application of mind on the part of the Ld. AO on such issue and reference was made on following judgments:-  Hari Iron Trading Co. vs. CIT: 263 ITR 437 (P&H),  CIT vs. Eicher Limited: 294 ITR 310 (Del.),  CIT vs. Anil Kumar Sharma: 335 ITR 83 (Del.),  CIT vs. Gabriel India Limited: 203 ITR 108 (Bom)]. 18. It was further submitted that the ld Pr. CIT cannot substitute his opinion in place of that of the AO to invoke his exceptional powers u/s 263. Reliance was also placed in this regard on the following judgments:-  CIT vs. Sunbeam Auto Ltd.: 332 ITR 167 (Del.)  CIT vs. Anil Kumar Sh…