CIT v. Ballarpur Industries Ltd.

85 Taxmann.com 10High Court2017#1517 most cited

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.

75

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2018 to 2026.

Also referred to as

CIT v. Ballarpur Industries Ltd. · Section 263 Income Tax Act · Revision by Commissioner · erroneous and prejudicial assessment · inadequate enquiry by AO · lack of proper verification · change of opinion PCIT · Assessing Officer's possible view · Malabar Industrial precedent

Sections most often in play

Section 263Section 1961Section 143(3)Section 142(1)Section 147Section 148Section 115BBESection 143(2)

Issues it is cited on

revision under section 263inadequate enquiryassessment order erroneoussection 263(1)lack of enquiryrevision u/s 263malabar industrialerroneous and prejudiciallimited scrutinysection 263section 26change of opinion

Judgments citing CIT v. Ballarpur Industries Ltd.

Rig Consultants Private Limited, Kolkata vs. Income Tax Officer, Ward-4(1), Kolkata, Aayakar Bhawan

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

ITA 804/KOL/2023[2014-15]Status: DisposedITAT Kolkata09 Oct 2023AY 2014-15

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2014-15 Rig Consultants Private Limited Ito, Ward-4(1), Kolkata 6Th Floor, New India Assurance Vs. Building, 4Th Lyons Range, Kolkata- 700001. Pan: Aadcr 1618 R (Appellant) (Respondent) Present For: Appellant By : Shri Sunil Surana, Ar Respondent By : Shri S.B. Chakraborthy, Jcit, Sr. Dr Date Of Hearing : 20.09.2023 Date Of Pronouncement : 09.10.2023 O R D E R Per Sonjoy Sarma, Jm: This Appeal Of The Assessee For The Assessment Year 2014-15 Is Directed Against The Order Dated 27.01.2023 Passed By The Ld. Commissioner Of Income-Tax, Appeals, Nfac, Delhi [Hereinafter Referred To As ‘The ‘Ld. Cit(A)’]. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri S.B. Chakraborthy, JCIT, Sr. DR
Section 143(2)Section 14ASection 193Section 194ASection 194CSection 194J

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH ‘SMC’ KOLKATA BEFORE SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER Assessment Year: 2014-15 RIG Consultants Private Limited ITO, Ward-4(1), Kolkata 6th Floor, New India Assurance Vs. Building, 4th Lyons Range, Kolkata- 700001. PAN: AADCR 1618 R (Appellant) (Respondent) Present for: Appellant by : Shri Sunil Surana, AR Respondent by : Shri S.B. Chakraborthy, JCIT, Sr. DR Date of Hearing : 20.09.2023 Date of Pronouncement : 09.10.2023 O R D E R PER SONJOY SARMA, JM: This appeal of the assessee for the assessment yea…

Mumbai Postal Employees Co-Operative Credit Society Ltd, Mumbai vs. Income Tax Officer, Ward 17(2)(1), Mumbai

In the result, both the appeal of the assessee are allowed

ITA 1051/MUM/2023[2016-2017]Status: DisposedITAT Mumbai16 Aug 2023AY 2016-2017

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos.1050 & 1051/Mum/2023 (A.Ys. 2015-16 & 2016-17) Mumbai Postal Employees Vs. Income Tax Officer, Co-Operative Credit Ward 17(2)(1) Society Limited, Gpo Room No. 115, 1 St Floor, Building, Fort, Kautilya Bhavan, C-41 To Mumbai – 400001 C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaajm0032G Appellant .. Respondent

For Appellant: Madhur Agarwal &For Respondent: Neena Jeph
Section 143(2)Section 143(3)Section 263Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…P a g e | 1 ITA Nos. 1050 & 1051/Mum/2023 Mumbai Postal Employees Co-operative Credit Society Ltd. Vs. ITO, Ward 17(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1050 & 1051/Mum/2023 (A.Ys. 2015-16 & 2016-17) Mumbai Postal Employees Vs. Income Tax Officer, Co-operative Credit Ward 17(2)(1) Society Limited, GPO Room No. 115, 1 st Floor, Building, Fort, Kautilya Bhavan, C-41 to Mumbai – 400001 C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAJM0032…

Mumbai Postal Employees Co-Operative Credit Society Ltd, Mumbai vs. Income Tax Officer, Ward 17(2)(1), Mumbai

In the result, both the appeal of the assessee are allowed

ITA 1050/MUM/2023[2015-16]Status: DisposedITAT Mumbai16 Aug 2023AY 2015-16

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos.1050 & 1051/Mum/2023 (A.Ys. 2015-16 & 2016-17) Mumbai Postal Employees Vs. Income Tax Officer, Co-Operative Credit Ward 17(2)(1) Society Limited, Gpo Room No. 115, 1 St Floor, Building, Fort, Kautilya Bhavan, C-41 To Mumbai – 400001 C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaajm0032G Appellant .. Respondent

For Appellant: Madhur Agarwal &For Respondent: Neena Jeph
Section 143(2)Section 143(3)Section 263Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…P a g e | 1 ITA Nos. 1050 & 1051/Mum/2023 Mumbai Postal Employees Co-operative Credit Society Ltd. Vs. ITO, Ward 17(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1050 & 1051/Mum/2023 (A.Ys. 2015-16 & 2016-17) Mumbai Postal Employees Vs. Income Tax Officer, Co-operative Credit Ward 17(2)(1) Society Limited, GPO Room No. 115, 1 st Floor, Building, Fort, Kautilya Bhavan, C-41 to Mumbai – 400001 C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAJM0032…

Nahar Colours and Coatinhgs Private Limited, Udaipur vs. Principal Commissioner Ofincometax, Udaipur

In the result, appeal of the assessee is allowed

ITA 140/JODH/2023[2018-19]Status: DisposedITAT Jodhpur09 Aug 2023AY 2018-19
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR VIRTUAL HEARING BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM Nahar Colours and Coatings Vs Principal Private Ltd., Commissioner of G-1, 90-93, Udyog Vihar, Income Tax, Suker, Udaipur Udaipur (Appellant) (Respondent) PAN NO. AAACN 6942 K Assessee By Sh. Gautam Chand Baid, CA Revenue By Sh. Lovish Kumar, CIT-DR Date of hearing 14/07/2023 Date of 09/08/2023 Pronouncement O R D E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the Principal Commissioner of Income Tax, Ud…

Au Small Finance Bank Limited, Jaipur vs. Principal Commissioner of Income Tax, Jaipur-1

In the result both the appeals filed by the assessee in ITA

ITA 203/JPR/2022[2017-18]Status: DisposedITAT Jaipur28 Jul 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Sanjay Jhanwar, Sr. AdvocateFor Respondent: Shri James Kurian, CIT
Section 115JSection 263Section 35ASection 36(1)(viia)

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,l-lhrky{eh] U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA. No. 203/JPR/2022 fu/kZkj.ko"kZ@AssessmentYears : 2017-18 M/s. AU Small Finance Bank Ltd. cuke The Pr. CIT CP-3-235,Industrial Area, Apparel Park, Vs. Jaipur -1 Jaipur. Mahal Road, Jagatpura, Jaipurm- 302022 LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACL 2777 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Sanja…

Bombay Footwear Pvt. Ltd, Mumbai vs. The Pr. CIT -14, Mumbai

In the result, impugned order is quashed and appeal of the assessee is allowed

ITA 1645/MUM/2021[2015-16]Status: DisposedITAT Mumbai15 May 2023AY 2015-16

Bench: Shri Vikas Awasthy & Shri Amarjit Singhvk-Vk-La- 1645@Eaqcbz@2021 ¼Fu-Oa- 2015&16½ Bombay Footwear Private Limited Deonar Village, Behind Telecom Factory, Deonar, Mumbai-400 088 ..... Vihykfkhz/Appellant Pan No. Aaacb2162P Cuke Vs. Principal Commissioner Of Income Tax-14 Aayakar Bhavan, M. K. Road, ..... Izfroknh/Respondent Mumbai-400 020

For Appellant: Ms. Aarti Vissanji &For Respondent: Dr. Mahesh Akhade, CIT-DR &
Section 142(1)Section 263

…आयकर अपीलीय अधिकरण eqacbZ ihB ßchÞ eaqcbZ Jh fodkl voLFkh] U;kf;d lnL;],oa Jh vejthr flag] ys[kkdkj lnL; ds le{k IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” BENCH BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER vk-vk-la- 1645@eaqcbZ@2021 ¼fu-oa- 2015&16½ Bombay Footwear Private Limited Deonar Village, Behind Telecom Factory, Deonar, Mumbai-400 088 ..... vihykFkhZ/Appellant PAN No. AAACB2162P cuke Vs. Principal Commissioner of Income Tax-14 Aayakar Bhavan, M. K. Road, ..... izfroknh/Respondent Mumbai-400 020 vihykFkhZ }kjk@Appellant by : Ms. Aarti Vissanji & Shri…

Bla Power Pvt.Ltd, Mumbai vs. Pr. Commm of Income Tax-3, Mumbai

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

ITA 1180/MUM/2022[2017-18]Status: DisposedITAT Mumbai28 Feb 2023AY 2017-18

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Dr. Mahesh Akhade
Section 142(1)Section 143(2)Section 143(3)Section 263Section 36(1)(iii)Section 56(2)(vii)Section 56(2)(viib)Section 79

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1180/Mum./2022 (Assessment Year : 2017–18) BLA Power Pvt. Ltd. 84, Maker Chambers–III ……………. Appellant Nariman Point, Mumbai 400 021 PAN – AACCB9792P v/s Principal Commissioner …………….Respondent of Income Tax–3, Mumbai Assessee by : Shri Nitesh Joshi Revenue by : Dr. Mahesh Akhade Date of Hearing – 01/12/2022 Date of Order – 28/02/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the assessee challenging the impugned ord…

Devika Rajesh Jaggi, Mumbai vs. Principle CIT Range-19, Mumbai

In the result, the present appeal is allowed

ITA 861/MUM/2022[2017-18]Status: DisposedITAT Mumbai24 Feb 2023AY 2017-18
For Appellant: Shri Yogesh TharFor Respondent: Smt. Riddhi Mishra
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Devika Rajesh Jaggi, 26, Blue Heaven Mount Pleasant Road, Malabar Hill, Mumbai - 400006 [PAN: ADXPJ9746J] ……………… Appellant Principal Commissioner of Income Tax, Vs Range – 19, Mumbai, Room No. 228, 2nd Floor, Matru Mandir, Tardeo Road, Mumbai - 400007 ……………. Respondent Appearances For the Appellant/Assessee : Shri Yogesh Thar For the Respondent/Department : Smt. Riddhi Mishra Date of conclusion of hearing : 29.11.2022 Date of pronouncement of order : 24.02.2023 O R D E R Per Rahul Cha…

Vertiv Energy Pvt. Ltd( Formerly Known As Emerson Network Power India Pvt. Ltd, Mumbai vs. Pr. CIT -1, Thane

ITA 790/MUM/2022[2018-19]Status: DisposedITAT Mumbai20 Feb 2023AY 2018-19

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble & & Vertiv Energy Private Limited V. Pcit-1 (Formerly Known As Emerson B Wing Ashar It Park, 6Th Floor Road No. 16Z Wagle Industrial Estate Network Power India Pvt. Ltd) Thane (W) - 400604 Plot No. 20, Road No. 19 Wagle Ind. Estate, Thane (W)-400604. Pan: Aaact4033H (Appellant) (Respondent) Assessee Represented By : Dhanesh Bafna, Chandni Shah & Riddhi Maru Department Represented By : Shri Nimesh Yadav

Section 143(3)Section 263Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER & & Vertiv Energy Private Limited v. PCIT-1 (formerly known as Emerson B Wing Ashar IT Park, 6th Floor Road No. 16Z Wagle Industrial Estate Network Power India Pvt. Ltd) Thane (W) - 400604 Plot No. 20, Road No. 19 Wagle Ind. Estate, Thane (W)-400604. PAN: AAACT4033H (Appellant) (Respondent) Assessee Represented by : Dhanesh Bafna, Chandni Shah & Riddhi Maru Department Represented by : Shri Nimesh Yadav Date of Hearing : 01.12.2022 Date of Pronounceme…

Vertiv Energy Pvt. Ltd (Formerly Known As Emerson Network Power (India) P. Ltd., Thane (W) vs. Pr. Comm of Income Tax -1, Thane

ITA 789/MUM/2022[2017-18]Status: DisposedITAT Mumbai20 Feb 2023AY 2017-18

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble & & Vertiv Energy Private Limited V. Pcit-1 (Formerly Known As Emerson B Wing Ashar It Park, 6Th Floor Road No. 16Z Wagle Industrial Estate Network Power India Pvt. Ltd) Thane (W) - 400604 Plot No. 20, Road No. 19 Wagle Ind. Estate, Thane (W)-400604. Pan: Aaact4033H (Appellant) (Respondent) Assessee Represented By : Dhanesh Bafna, Chandni Shah & Riddhi Maru Department Represented By : Shri Nimesh Yadav

Section 143(3)Section 263Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER & & Vertiv Energy Private Limited v. PCIT-1 (formerly known as Emerson B Wing Ashar IT Park, 6th Floor Road No. 16Z Wagle Industrial Estate Network Power India Pvt. Ltd) Thane (W) - 400604 Plot No. 20, Road No. 19 Wagle Ind. Estate, Thane (W)-400604. PAN: AAACT4033H (Appellant) (Respondent) Assessee Represented by : Dhanesh Bafna, Chandni Shah & Riddhi Maru Department Represented by : Shri Nimesh Yadav Date of Hearing : 01.12.2022 Date of Pronounceme…

M/S. Vertiv Energy Pvt. Ltd(Formerly Known As Emerson Network Power India Pvt. Ltd, Mumbai vs. Pr. CIT -1, Thane

ITA 788/MUM/2022[2016-17]Status: DisposedITAT Mumbai20 Feb 2023AY 2016-17

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble & & Vertiv Energy Private Limited V. Pcit-1 (Formerly Known As Emerson B Wing Ashar It Park, 6Th Floor Road No. 16Z Wagle Industrial Estate Network Power India Pvt. Ltd) Thane (W) - 400604 Plot No. 20, Road No. 19 Wagle Ind. Estate, Thane (W)-400604. Pan: Aaact4033H (Appellant) (Respondent) Assessee Represented By : Dhanesh Bafna, Chandni Shah & Riddhi Maru Department Represented By : Shri Nimesh Yadav

Section 143(3)Section 263Section 47

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI KULDIP SINGH, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER & & Vertiv Energy Private Limited v. PCIT-1 (formerly known as Emerson B Wing Ashar IT Park, 6th Floor Road No. 16Z Wagle Industrial Estate Network Power India Pvt. Ltd) Thane (W) - 400604 Plot No. 20, Road No. 19 Wagle Ind. Estate, Thane (W)-400604. PAN: AAACT4033H (Appellant) (Respondent) Assessee Represented by : Dhanesh Bafna, Chandni Shah & Riddhi Maru Department Represented by : Shri Nimesh Yadav Date of Hearing : 01.12.2022 Date of Pronounceme…

Bhagawati Abhilsha Conventure, Mumbai vs. Principal Commissioner of Income Tax, Mumbai

In the result, appeal filed by the assessee is dismissed

ITA 1028/MUM/2022[2017-18]Status: DisposedITAT Mumbai05 Jan 2023AY 2017-18

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blebhagwati Abhilsha Conventure V. Pr. Cit – Mumbai – 17 A/35, Patil Bhuvan, N.S.B. Road 120, 1St Floor, Kautilya Bhavan Mulund (W), Mumbai - 400080 Avenue-3, Near Videsh Bhavan Bandra Kurla Complex Pan: Aahfb9198D Bandra(E), Mumbai – 400051 (Appellant) (Respondent) Assessee Represented By : Shri M. Subramanian Department Represented By : Dr. Mahesh Akhade

Section 1Section 143(2)Section 143(3)Section 22Section 263Section 43C

…he conclusion to the same conclusion that Assessing 5 Bhagwati Abhilsha Conventure Officer has not made proper verification with regard to calculation of the deemed rent. 9. Ld. Pr.CIT by relying on various case laws in particular Ballarpur Industries Ltd. (85 Taxmann.com 10), Rajlakshmi Mill Ltd., v. ITO, [20009] 31 SOT 353 (Chennai), Dr. Rabindra Kumar Singh v. CIT [2011] 131 ITD 39 (Ranchi) and other judicial precedents to come to the conclusion that Assessment Order passed by the Assessing Officer u/s.143(3) is erroneous and prejudicial to the interest of the Revenue accepting the assessment was made withou…

A.A. Motiwala Jewellers Pvt. Ltd., Mumbai vs. Pr. CIT- 4, Mumbai

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

ITA 1363/MUM/2022[2017-18]Status: DisposedITAT Mumbai04 Jan 2023AY 2017-18

Bench: Shri B.R. Basakaran & Ms. Kavitha Rajagopalm/S. A.A. Motiwala Jewellers Vs. Prin. Commissioner Of Pvt. Ltd., 31, Kakad Palace, Income Tax-4, Room Shop No.1, Guru Nanak Road, No.629, 6Th Floor, Bandra (West), Aayakar Bhavan, M.K. Mumbai – 400 050 Road, Mumbai. Pan Aakca6359B (Appellant) (Respondent)

For Appellant: Mr. Bharat KumarFor Respondent: Ms. Mamta Bansal, DR
Section 142(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘A’ BENCH, MUMBAI. BEFORE SHRI B.R. BASAKARAN, ACCOUNTANT MEMBER AND MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER M/s. A.A. Motiwala Jewellers Vs. Prin. Commissioner of Pvt. Ltd., 31, Kakad Palace, Income Tax-4, Room Shop No.1, Guru Nanak Road, No.629, 6th Floor, Bandra (West), Aayakar Bhavan, M.K. Mumbai – 400 050 Road, Mumbai. PAN AAKCA6359B (Appellant) (Respondent) Appellant By : Mr. Bharat Kumar. Respondent By : Ms. Mamta Bansal, DR Date of Hearing : 18.10.2022 Date of Pronouncement : 04.01.2023 O R D E R Per Shri B.R. Baskaran, A.M. : The assessee has filed this a…

Mirum Digital Private Limited Ghatkopar West, Mumbai vs. PCIT, Mumbai-6

In the result, appeal filed by the assessee is dismissed

ITA 1489/MUM/2022[2017-18]Status: DisposedITAT Mumbai02 Jan 2023AY 2017-18

Bench: Shri Vikas Awasthy & Shri Gagan Goyalmirum Digital Pvt. Ltd. Unit No. 101A/101Ai, Raheja Plaza 1, A-Wing, 1St Floor, Ghatkopar (West), 35, New Marine Lines, Mumbai-400086. Pan: Aancs0273K ...... Appellant Vs. Pr.Cit-6, Mumbai. ..... Respondent Appellant By : Sh. Himanshu Gandhi, Ca Respondent By : Dr. Mahesh Akhade, Cit-Dr Date Of Hearing : 06/10/2022 Date Of Pronouncement : 02/01/2023

For Appellant: Sh. Himanshu Gandhi, CAFor Respondent: Dr. Mahesh Akhade, CIT-DR
Section 142(1)Section 143(3)Section 263

…263 of the Act on the ground that the Assessing officer did not make any proper enquiry while accepting the explanation of the assessee.” 13. We found the decision of honorable jurisdictional high court in the case of CIT Vs. Ballarpur industries Ltd. (2017) 85 Taxmann.com 10 (Bom.) relevant on this issue and ITAT Chennai Bench in the case of Sify Software Ltd. v/s ACIT (2017) 80 Taxmann.com 273 also followed the case of Ballarpur Industries Ltd. (supra). 14. In view of the above facts and judicial pronouncements we are of the opinion that matter of revenue reconciliation and reimbursement of expenses was not do…

Vodafone Idea Ltd (Erstwhile Aditya Birla Telecom Ltd), Mumbai vs. PCIT-Circle 5, Mumbai

ITA 662/MUM/2022[2017-18]Status: DisposedITAT Mumbai01 Dec 2022AY 2017-18

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms Kavitha Rajagopal, Hon'Blevodafone Idea Limited V. Pcit – Circle 5 {Erstwhile Known As Aditya Birla Telecom Limited} Room No. 515, 5Thfloor Birla Centurion, 10Th Floor Aayakar Bhavan, M.K. Road Plot No. 794, B Wing Mumbai - 400020 Pandurang Budhkar Marg Worli, Mumbai – 400030 Pan: Aaacb2100P (Appellant) (Respondent) Assessee Represented By Shri J. D. Mistry : Shri Madhur Aggarwal & Shri Ninad Patade Department Represented By : Shri Achal Sharma

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND MS KAVITHA RAJAGOPAL, HON'BLE JUDICIAL MEMBER Vodafone Idea Limited v. PCIT – Circle 5 {Erstwhile Known as Aditya Birla Telecom Limited} Room No. 515, 5thFloor Birla Centurion, 10th Floor Aayakar Bhavan, M.K. Road Plot No. 794, B Wing Mumbai - 400020 Pandurang Budhkar Marg Worli, Mumbai – 400030 PAN: AAACB2100P (Appellant) (Respondent) Assessee Represented by Shri J. D. Mistry : Shri Madhur Aggarwal & Shri Ninad Patade Department Represented by : Shri Achal Sharma Date of Hearing : 07.09.2022…

Shri Madhopur Kraya Vikraya Sahkari Samiti, Shrimadhopur vs. PCIT-2, Jaipur

In the result, appeal of the assessee is allowed

ITA 194/JPR/2022[2017-18]Status: DisposedITAT Jaipur15 Nov 2022AY 2017-18
For Appellant: Sh. Vedant Agarwal (Adv.)For Respondent: Sh. Sanjay Dhariwal(CIT)
Section 143(1)Section 143(2)Section 143(3)Section 263Section 80Section 80PSection 80P(2)(d)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.194/JP/2022 fu/kZkj.ko"kZ@Assessment Years :2017-18 cuke Shri Madhopur KrayaVikraya Sahkari PCIT-2 Samiti Limited, Vs. Jaipur 3, Near Railway Station Shri Madhopur Sikar LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJAS 8075 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. Vedant Agarwal (Adv.) jktLo dh vksj…

Sachin Ramdas Mohite, Satara vs. Pr. Commissioner of Income-Tax-3, Pune

Appeal is allowed in above terms

ITA 395/PUN/2019[2013-14]Status: DisposedITAT Pune10 Oct 2022AY 2013-14

Bench: Shri S.S. Godara, Jm & Shri G.D. Padmahshali, Am

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Sardar Singh Meena
Section 263Section 37Section 40A(3)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE BEFORE SHRI S.S. GODARA, JM AND SHRI G.D. PADMAHSHALI, AM I.T.A. No. 395/PUN/2019 : A.Y. 2013-14 Mr. Sachin Ramdas Mohite A/P Khandala, Dist. Satara 415 523 PAN: AMDPM 1310 D : Appellant Vs. The Pr. Commissioner of Income-tax-3, Pune Respondent Appellant by : Shri M.K. Kulkarni Respondent by: Shri Sardar Singh Meena Date of hearing : 04-10-2022 Date of pronouncement : 10-10-2022 ORDER PER SHRI S.S. GODARA, JUDICIAL MEMBER ; This assessee’s appeal for A.Y. 2013-14 arises against the Pr. CIT-3’s order No. Pn/Pr.CIT/263/MBR/2017-18/5000 dated 06-03-2018, in pr…

Shobha Ramchandra Chaudhari, Yawal vs. Principle Commissioner of Income-Tax - 1, Nashik

Appeals are dismissed in above terms

ITA 460/PUN/2021[2015-16]Status: DisposedITAT Pune21 Sept 2022AY 2015-16

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपील सं. / Ita No.397/Pun/2021 धनधाारण वषा / Assessment Year : 2015-16

For Appellant: NoneFor Respondent: Shri Sardar Singh Meena
Section 143(3)Section 263

…explanation 2 to section 263 of the IT Act, 1961 discussed hereunder will make it very clear that this is a fit case for invoking the provisions of Section 263 of the Act. a) It was held by Hon’ble Bombay High Court in the case of Ballarpur Industries Ltd. (85 Taxmann.com 10) that "it is now settled in view of Malabar Industries (supra) that non-enquiry before allowing the claim would make the order of the Assessing Officer amenable to jurisdiction under Section 263 of the Act. The non-enquiry by the Assessing Officer gives jurisdiction under Section 263 of the Act. It was further held that the Assessing Office…

Ramachandra Vishnu Chaudhari, Jalgaon vs. Principal Commissioner of Income-Tax - 2, Nashik

Appeals are dismissed in above terms

ITA 397/PUN/2021[2015-16]Status: DisposedITAT Pune21 Sept 2022AY 2015-16

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपील सं. / Ita No.397/Pun/2021 धनधाारण वषा / Assessment Year : 2015-16

For Appellant: NoneFor Respondent: Shri Sardar Singh Meena
Section 143(3)Section 263

…explanation 2 to section 263 of the IT Act, 1961 discussed hereunder will make it very clear that this is a fit case for invoking the provisions of Section 263 of the Act. a) It was held by Hon’ble Bombay High Court in the case of Ballarpur Industries Ltd. (85 Taxmann.com 10) that "it is now settled in view of Malabar Industries (supra) that non-enquiry before allowing the claim would make the order of the Assessing Officer amenable to jurisdiction under Section 263 of the Act. The non-enquiry by the Assessing Officer gives jurisdiction under Section 263 of the Act. It was further held that the Assessing Office…

M/S.Mgn Agro Properties Pvt.Ltd., Mumbai vs. Pr.CIT(Central), Mumbai-2, Mumbai

ITA 746/MUM/2021[2008-09]Status: DisposedITAT Mumbai08 Sept 2022AY 2008-09

Bench: Shri M. Balaganesh & Shri Kuldip Singhassessment Year: 2008-09

For Appellant: Shri Vartik Choksi, A.RFor Respondent: Ms. Mamta Bansal, D.R
Section 115JSection 143(3)Section 254Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2008-09 M/s. MGN Agro Properties Pr. CIT (Central), Pvt. Ltd., (Successor Entity Room No.1920, 19th Floor, of Krishiraj Trading Ltd.) B-9 Trade World, Vs. Air India Building, Kamala Mill Compound, Nariman Point, Lower Parel, Mumbai - 400021 Mumbai-400 013 PAN: AACCM3422H (Appellant) (Respondent) Present for: Assessee by : Shri Vartik Choksi, A.R. Shri Ajay Nagpal, A.R. Revenue by : Ms. Mamta Bansal, D.R. Date of Hearing : 01 . 07 . 2022 Date of Pr…