What is CIT v. Ballarpur Industries Ltd. authority for?

The Commissioner cannot revise an assessment order under Section 263 if the Assessing Officer applied their mind and adopted one of the possible views after an inquiry, as a mere difference of opinion does not make the order erroneous or prejudicial to revenue. However, if the Assessing Officer failed to make proper verification or inquiry, rendering the assessment order erroneous and prejudicial, Section 263 jurisdiction is validly invoked.

How many judgments cite CIT v. Ballarpur Industries Ltd.?

75 judgments on BharatTax cite CIT v. Ballarpur Industries Ltd. (85 Taxmann.com 10), spanning 2018 to 2026.

Which sections of the Income Tax Act does CIT v. Ballarpur Industries Ltd. come up under?

It is most often cited in judgments turning on Section 263, Section 1961, Section 143(3), Section 142(1), Section 147, Section 148.

CIT v. Ballarpur Industries Ltd. (85 Taxmann.com 10)

MAHATMA PHULE GRAMIN BIGARSHETI SAHAKAR PAT SANSTHA LTD,KOLHAPUR vs. PCIT-1, PUNE, PUNE

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

ITA 1049/PUN/2025[2018-19]Status: DisposedITAT Pune09 Jan 2026AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Mahatma Phule Gramin Bigarsheti Pcit-1, Pune Sahakar Pat Sanstha Vs. A/P Hattiwade, Ajara, Kolhapur – 416505 Pan: Aaaam2608K (Appellant) (Respondent) Assessee By : None (Written Submission Filed) Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 09-12-2025 Date Of Pronouncement : 09-01-2026 O R D E R

For Appellant: None (written submission filed)For Respondent: Shri Amol Khairnar, CIT-DR

Section 139(1)Section 139(4)Section 147Section 148Section 263Section 80ASection 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2018-19 Mahatma Phule Gramin Bigarsheti PCIT-1, Pune Sahakar Pat Sanstha Vs. A/P Hattiwade, Ajara, Kolhapur – 416505 PAN: AAAAM2608K (Appellant) (Respondent) Assessee by : None (written submission filed) Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 09-12-2025 Date of pronouncement : 09-01-2026 O R D E R PER R.K. PANDA, V.P: This appeal filed by the assessee is directed against the order dated 28.03.2025 passed u/s 263 of the Income Tax Act,…

DCIT(CC)-8(3) , MUMBAI vs. JSW ENERGY LIMITED, MUMBAI

In the result the appeals filed by the revenue for assessment\nyears under consideration stands partly allowed and cross\nappeals filed by the assessee stands dismissed

ITA 2767/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Dec 2025AY 2018-19

Section 143(3)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“K” BENCH, MUMBAI\nBEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER)\nAND\nSHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER)\nI.T.A. No. 2364/Mum/2025\n Assessment Year: 2013-14\nI.T.A. No. 2365/Mum/2025\n Assessment Year: 2014-15\nI.T.A. No. 2366/Mum/2025\n Assessment Year: 2015-16\nI.T.A. No. 2367/Mum/2025\n Assessment Year: 2017-18\nI.T.A. No. 2767/Mum/2025\n Assessment Year: 2018-19\nDCIT(CC)-8(3)\n(Appellant)\nVs.\nJSW Energy Limited\n2nd Floor, JSW Centre\nBandra Kurla Complex\nBandra East, SO\nMumbai - 400051\n[PAN: AAACJ8109N]\n(Respondent)\nC.O. No. 112/Mum/20…

DCIT(CC)-8(3), MUMBAI vs. JSW ENERGY LIMITED, MUMBAI

In the result the appeals filed by the revenue for assessment\nyears under consideration stands partly allowed and cross\nappeals filed by the assessee stands dismissed

ITA 2366/MUM/2025[2015-16]Status: DisposedITAT Mumbai19 Dec 2025AY 2015-16

Section 143(3)

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n“K” BENCH, MUMBAI\nBEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER)\nAND\nSHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER)\nI.T.A. No. 2364/Mum/2025\n Assessment Year: 2013-14\nI.T.A. No. 2365/Mum/2025\n Assessment Year: 2014-15\nI.T.A. No. 2366/Mum/2025\n Assessment Year: 2015-16\nI.T.A. No. 2367/Mum/2025\n Assessment Year: 2017-18\nI.T.A. No. 2767/Mum/2025\n Assessment Year: 2018-19\nDCIT(CC)-8(3)\n(Appellant)\nVs.\nJSW Energy Limited\n2nd Floor, JSW Centre\nBandra Kurla Complex\nBandra East, SO\nMumbai - 400051\n[PAN: AAACJ8109N]\n(Respondent)\nC.O. No. 112/Mum/20…

DCIT(CC)-8(3), MUMBAI vs. JSW ENERGY LIMITED, MUMBAI

In the result the appeals filed by the revenue for assessment years under consideration stands partly allowed and cross appeals filed by the assesse stands dismissed

ITA 2365/MUM/2025[2014-15]Status: DisposedITAT Mumbai19 Dec 2025AY 2014-15

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 2364/Mum/2025 Assessment Year: 2013-14 I.T.A. No. 2365/Mum/2025 Assessment Year: 2014-15 I.T.A. No. 2366/Mum/2025 Assessment Year: 2015-16 I.T.A. No. 2367/Mum/2025 Assessment Year: 2017-18 I.T.A. No. 2767/Mum/2025 Assessment Year: 2018-19 DCIT(CC)-8(3) Vs. JSW Energy Limited 2nd Floor, JSW Centre Bandra Kurla Complex Bandra East, SO Mumbai - 400051 [PAN: AAACJ8109N] (Appellant) (Respondent) C.O. No. 112/Mum/2025 Assessment Year: 2013-14 C.O. No. 111/Mum/202…

M/S GERA DEVELOPMENTS PVT. LTD,PUNE vs. PCIT (CENTRAL), PUNE, PUNE

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

ITA 1053/PUN/2024[2020-21]Status: DisposedITAT Pune09 Dec 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Hari KrishanFor Respondent: Shri Amol Khairnar

Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1053/PUN/2024 Assessment Year : 2020-21 M/s Gera Developments Pvt. Ltd. Vs. PCIT (Central), 200 Gera Plaza, Boat Club Road, Pune Pune-411001, Maharashtra PAN: AAACG6703F Appellant Respondent Appellant by : Shri Hari Krishan Respondent by : Shri Amol Khairnar : Date of hearing 24.09.2025 Date of pronouncement : 09.12.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2…

NAVUDAI SHIKSHAN AND JAN KALYAN SEWA SAMITI,KANPUR vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeal of the assessee is partly allowed

ITA 96/LKW/2021[2016-2017]Status: DisposedITAT Lucknow17 Oct 2025AY 2016-2017

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2016-17 Navudai Shikshan & Jan Kalyan Sewa Vs. The Commissioner Of Income Samiti, 117/K/30, Sarvodaya Nagar, Tax (Exemption), Lucknow Kanpur-208005 Pan: Aagfn4916N (Appellant) (Respondent) Assessee By: Sh. Rakesh Garg, Advocate Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 01.08.2025 Date Of Pronouncement: 17.10.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit (Exemption), Lucknow Under Section 263 Of The Income Tax Act Dated 30.03.2021 Setting Aside The Orders Of The Ld. Assessing Officer Passed Under Section 143(3) Of The Income Tax Act For The A.Y. 2016-17 On 15.12.2018. The Grounds Of Appeal Are As Under:- “01. Because The Order Passed By Cit(E) U/S 263 Of The Act Dt. 30.03.2021 Is Without Jurisdiction, Bad In Law & Be Quashed. 02. Because The Order Passed By Ao, Being Neither Erroneous Nor Prejudicial To The Interest Of The Revenue The Action Of The Cit(E) Set-Asiding The Said Order Is Without Jurisdiction, Contrary To The Provisions Of Law, Be Quashed. 03. Because The Order Passed By The Ao Being Neither Erroneous Nor Prejudicial To The Interest Of The Revenue, The Cit(E) Has Erred In Law In Setting Aside The Same, The Order Passed By Cit(E) Be Quashed & That As Passed By The Ao Be Restored. 04. Because The Cit(E) Has Failed To Appreciate That The Initial Assessment Was A Deep Scrutiny Assessment Framed U/S 143(3) Wherein Voluminous Queries Were Raised Which Were Complied With & Thoroughly Examined/ Verified By The Ao, The Necessary Enquiring Having Being Done, It Is Neither A Case Of No Inquiring Or Lack Of Enquiring, As Such The Cit(E) Has Erred In Setting Aside The Assessment Order, The Order Passed By Cit(E) Be Quashed.

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. R.K. Agarwal, CIT DR

Section 11Section 12ASection 143(3)Section 260ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2016-17 Navudai Shikshan and Jan Kalyan Sewa vs. The Commissioner of Income Samiti, 117/K/30, Sarvodaya Nagar, Tax (Exemption), Lucknow Kanpur-208005 PAN: AAGFN4916N (Appellant) (Respondent) Assessee by: Sh. Rakesh Garg, Advocate Revenue by: Sh. R.K. Agarwal, CIT DR Date of hearing: 01.08.2025 Date of pronouncement: 17.10.2025 O R D E R PER NIKHIL CHOUDHARY, A.M.: [ This is an appeal filed by the assessee against the orders of the ld. CIT (Exemption),…

MANJU RAKESH JAIN,MUMBAI vs. PCIT, MUMBAI-20, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 2280/MUM/2025[2020-2021]Status: DisposedITAT Mumbai31 Jul 2025AY 2020-2021

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2020-21 Manju Rakesh Jain, Pcit, Mumbai-20 704-A, Highland Park, Lokhanwala 418, 4Th Floor, Piramal Chambers, Vs. Complex, Andheri West, Lalbaug, Parel, Mumbai-400058. Mumbai-400012. Pan No. Aaepj 9613 N Appellant Respondent

For Appellant: Mr. Rajesh Kumar Yadav, CIT-DRFor Respondent: Mr. Rakesh Joshi, CA

Section 143(3)Section 144BSection 263Section 57

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SANDEEP SINGH KARHAIL (JUDICIAL MEMBER) Assessment Year: 2020-21 Manju Rakesh Jain, PCIT, Mumbai-20 704-A, Highland Park, Lokhanwala 418, 4th floor, Piramal Chambers, Vs. Complex, Andheri West, Lalbaug, Parel, Mumbai-400058. Mumbai-400012. PAN NO. AAEPJ 9613 N Appellant Respondent : Mr. Rakesh Joshi, CA Assessee by : Mr. Rajesh Kumar Yadav, CIT-DR Revenue by Date of Hearing : 30/07/2025 : 31/07/2025 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed aga…

HIMMATLAL KANHAIYALAL JAIN,MUMBAI vs. PCIT, MUMBAI-41, MUMBAI

In the result, appeal filed by the Assessee stands allowed

ITA 102/MUM/2025[2017-18]Status: DisposedITAT Mumbai23 May 2025AY 2017-18

Bench: Shri Narender Kumar Choudhryshri Prabhash Shankarassessment Year: 2017-18

For Appellant: Shri Prakash JhujhunwalaFor Respondent: Shri. Biswanath Das-CIT DR

Section 142(1)Section 143Section 143(3)Section 263Section 69A

…t by going deeper into matter would not form a valid or legal basis to exercise jurisdiction under section 263 - Held, yes" Order cannot be revised u/s 263 if Ld. AO had applied his mind and adopted one of the possible view a. CIT vs. Ballarpur Industries Ltd 85 Taxmann.com 37 (Bom-HC). "It is settled position in law that where two views are possible and the Assessing Officer has taken one of the two possible views, then it is not open to treat such a view as an order which is erroneous or prejudicial to the interest of the revenue. Merely because the 11 AY: 2017-18 Himmatlal Kanhaiyalal Jain Commissioner takes a…

ACIT 14(1)(2), MUMBAI vs. BOMBAY FOOTWEAR PRIVATE LIMITED, MUMBAI

Accordingly, all the Grounds raised by the Revenue are dismissed

ITA 94/MUM/2024[2017-18]Status: DisposedITAT Mumbai12 Dec 2024AY 2017-18

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Ms. Aarti Vissanji and Shri Ajay BhandariFor Respondent: Dr. Mahesh Akhade

Section 143(3)Section 250Section 263Section 270ASection 45Section 50D

…IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, MUMBAI SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Assistant Commissioner of Income Tax ………… Appellant Circle 14(1)(2) Room No.455, 4th Floor, Aayakar Bhavan, M.K.Road, Mumbai – 400020 Maharashtra. Vs Bombay Footwear Private Limited Deonar Village, Behind Telcom Factory, Deonar, Mumbai – 400 088. Maharashtra [PAN: AAACB2162P] ……… …….. Respondent C.O No. 139/MUM/2024 (Assessment Year: 2017-2018) Bombay Footwear Private Limited Deonar Village, Behind Telcom Factory, Deonar, Mumbai – 400 088. Maharashtra [PAN: AAACB2162P] ……..…