CIT v. D.N. Dosani

280 ITR 275High Court2006#8386 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 143(3)Section 147 Section 154 Section 22 Section 23(4)Section 23(5)Section 24(a)Section 263

Issues it is cited on

section 263 section 26 section 143 person section 14 section 143(3)business document interest

Judgments citing CIT v. D.N. Dosani

ACIT - 14(1)(2), MUMBAI, MUMBAI vs. SABARMATI CAPITAL ONE LIMITED, MUMBAI

In the result, appeal of the assessee is partly allowed and that of\nthe revenue is dismissed

ITA 3687/MUM/2023[2015-16]Status: DisposedITAT Mumbai25 Feb 2025AY 2015-16

Bench: SHRI SAKTIJIT DEY, HON'BLE VICE PRESIDENT\n&\nSHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER\nI.T.A. No. 3633/Mum/2024\nAssessment Year: 2015-16\nSabarmati Capital One Limited\nThe IL&FS Financial Centre\nPlot No. C-22, G Block\nBandra Kurla Complex\nBandra (East)\nMumbai - 400051\n[PAN: AACCI8033N]\nअपीलार्थी/ (Appellant)\nVs\nDeputy Commissioner of\nIncome Tax – 14(1)(2),\nMumbai\nप्रत्यर्थी / (Respondent)\nI.T.A. No. 3687/Mum/2024\nAssessment Year: 2015-16\nDeputy Commissioner o

For Appellant: \nMs. Fereshte Sethna - AdvocateFor Respondent: \nShri Dr. Kishor Dhule, CIT D/R

Section 143(3)Section 22Section 23(4)Section 23(5)Section 24Section 263

…ssing Officer to pass fresh order must be confined to such\nissues, failing which we would be giving the power to the Assessing Officer to make\nreassessment.\n6. Gujarat High Court in similar background in the case of CIT v. D.N. Dosani\n[2006] 153 Taxman 13/280 ITR 275 has observed as under:-\n"12. The scheme of the Act has provided different powers to different authorities and\nthese are required to be exercised after satisfying the pre-requisite conditions and\njurisdictional facts. The assessing officer can disturb/re-open a finalized assessment\nby invoking his powers either under Section 154 or under Secti…

SABARMATI CAPITAL ONE LTD.,MUMBAI vs. DCIT, WARD-14(1)(2), MUMBAI

In the result, appeal of the assessee is partly allowed and that of the revenue is dismissed

ITA 3633/MUM/2023[2015-16]Status: DisposedITAT Mumbai25 Feb 2025AY 2015-16

Bench: Shri Saktijit Dey, Hon’Ble & Shri Narendra Kumar Billaiya, Hon’Ble

For Appellant: Ms. Fereshte Sethna – AdvocateFor Respondent: Shri Dr. Kishor Dhule, CIT D/R

Section 143(3)Section 22Section 23(4)Section 23(5)Section 24Section 263

…ssessing Officer to pass fresh order must be confined to such issues, failing which we would be giving the power to the Assessing Officer to make reassessment. 6. Gujarat High Court in similar background in the case of CIT v. D.N. Dosani [2006] 153 Taxman 13/280 ITR 275 has observed as under:— "12. The scheme of the Act has provided different powers to different authorities and these are required to be exercised after satisfying the pre-requisite conditions and jurisdictional facts. The assessing officer can disturb/re-open a finalized assessment by invoking his powers either under Section 154 or under Section 1…

M/S SINGH CONSTRUCTION CO.,PATIALA vs. ACIT, CIRCLE, PATIAL

In the result, the appeal of the assessee is dismissed

ITA 1120/CHANDI/2017[2009-10]Status: DisposedITAT Chandigarh07 Mar 2024AY 2009-10

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Vipen Sethi, Advocate and Shri Shashi Bhushan Galav, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr. DR

Section 133ASection 143(1)Section 143(3)Section 145(3)Section 263Section 68

…61and in support, reliance was placed on following two decisions: i) The Assessing Officer was held entitled to consider only those grounds which were considered by the Commissioner and not any other items to make fresh assessment - CIT v. D. N. Dosani [2006] 280 ITR 275 (Guj.)(HC) ii) Revision is not like reopening of assessment, entire assessment is not opened before the Assessing Officer - Geometric Software Solutions Co. Ltd. v.ACIT [2009] 32 SOT 428 (Mum.)(Trib.). 18. It was accordingly submitted that none of the grounds of appeal survive for consideration of the ITAT bench except ground No.6 of the assessee…

DCIT CENTRAL CIRCLE-27 , NEW DELHI vs. BRAHMA CITY PVT LTD, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 9240/DEL/2019[2014-15]Status: DisposedITAT Delhi14 Jul 2022AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Amaresh Singh, CIT-D.RFor Respondent: Shri Salil Kapoor, Adv

Section 143(3)Section 263

…r under consideration is allowed. 7. We notice that the CIT(A) has examined the issue in the light of the decision rendered by Hon’ble High Court and Co- ordinate Benches. The Hon’ble Gujarat High Court in the case of CIT vs. D.N. Dosani as reported in (2006) 280 ITR 275 (Guj) has observed that the powers of the Assessing Officer is confined to items for which revisional directions have been given and the Assessing Officer is not entitled to consider any other item afresh for making additions under guise of framing fresh assessment in pursuance of revisional directions. The same view has been I.T.A. No.9240/DEL/2…

M/S RADHISHWARI DEVLOPERS P LTD,INDORE vs. PR CIT -2 INDORE, INDORE

In the result, Assessee’s appeal in ITANo

ITA 493/IND/2018[13-14]Status: DisposedITAT Indore20 Jul 2021

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2013-14 M/S. Radhishwari Developers P. Ltd. (Now Known As R.C. Warehousing Pvt. Ltd. ) Indore : Appellant Pan :Aafcr1916A V/S Pr. Cito-2 : Respondent Indore Appellant By S/Shri Sumit Nema Sr. Adv. With Gagan Tiwari & Piyush Parashar Advs. Revenue By Shri S.S. Mantri, Cit-Dr Date Of Hearing 24.05.2021 Date Of Pronouncement 20.07.2021

Section 133(6)Section 143(2)Section 143(3)Section 263

…g decisions was not correct as the order u/s 263 of the Act cannot travel beyond the show cause notice:- a. CIT vs. Contimeters Electricals (P) Ltd. [2009] 317 ITR 249(Delhi) b. CIT vs. Ashish Rajpal [2010] 320 ITR 674 (Delhi) c. CIT vs. D.N. Dosani (2008) 280 ITR 275 10. Ld. Counsel for the assessee also submitted that ld. Pr. CIT has himself observed that the source of unsecured loans received from the alleged cash creditors was transferred from other companies to the cash creditors. So the source of source is through banking channel only. Most of the cash creditors have been assessed under the provision…

M/S DHARA DEALERS PVT LTD.,KOLKATA vs. DCIT, CIR.-13(1), KOLKATA

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

ITA 523/KOL/2020[2015-16]Status: DisposedITAT Kolkata23 Jun 2021AY 2015-16

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey)

Section 133(6)Section 139(1)Section 143(3)Section 263

…on without application of own mind,and that such action was bad in law.For this proposition he relied on the following case laws: a) Jeewanlal (1929) Ltd. vs. Addl.CIT, 108 ITR 407 Cal. b) CIT vs. Sohana Woollen Mills, 296 ITR 238 P&H. c) CIT vs. D.N. Dosani, 280 ITR 275 Guj. 3.2. He argued that the assessee explained the difference in share valuation of ₹7,92,054/- in his reply but the Pr. CIT without application of mind and without rejecting the explanation and without pointing out as to how prejudice is caused to the Revenue, cancelled the order passed u/s 143(3) of the Act which is legally not sustainable. 3.…

GOLDMOHUR DESIGN AND APPAREL PARK LTD.,MUMBAI vs. PR. COMM. OF INCOME TAX - 7, MUMBAI

ITA 3971/MUM/2017[2012-13]Status: DisposedITAT Mumbai31 Jul 2020AY 2012-13

Bench: Shri S.Rifaur Rahman & Shri Ravish Soodgoldmohar Design & Pr. Cit-7 R. No. 628, 6Th Floor, Apparel Park Ltd. 145, Goldmohar Mill, Aayakar Bhavan, M.K. Road, Vs. Dada Saheb Phalke Road, Mumbai – 400 020 Dadar (E), Mumbai- 400 014 Pan – Aadcg1613M (Appellant) (Respondent)

For Appellant: Shri Vipul JoshiFor Respondent: Shri. T. Kipgen &

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

…sine and Apparel Park Ltd. Vs. Pr. CIT-7 18 ITA No.3971/Mum/2017 A.Y 2012-13 aforesaid contention the ld. A.R had relied on certain judicial pronouncements viz. (i) Karin Tharuvi T. States Ltd. Vs. State (1963) 48 ITR 83 (SC); (ii) CIT Vs. D.N. Dosani (2006) 280 ITR 275 (Guj); (iii) Samtalal Mehendi Ratta (HUF) Vs. CIT (2006) 143 STC 511 (Gau); and (iv) Hariom Bansal Vs. ITO (2012) 51 SOT 118 (Chennai). We have given a thoughtful consideration to the aforesaid contention of the ld. A.R, and perused the material available on record, as well as the judicial pronouncements relied upon by him. Admittedly, the powers…

DILIP HIRALAL MEHTA, HUF,,AHMEDABAD vs. THE ITO, WARD-5(2)(2),, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 1454/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad30 Jan 2020AY 2009-10

Bench: Shri Amarjit Singh, Accountant & Ms.Madhumita Royआयकर अपील सं./ Ita No.1454/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2009-10 Dilip Hiralal Mehta-Huf Vs. Ito,Ward-5(2)(2) Prop. Of Ispat Incorporate Ahmedabad. B-208, Nirman Complex Opp: Havmor Restaurant Navrangpura, Ahmedabad Pan : Aaehm 4045 F

For Appellant: Shri T.P. Hemani, and Shri Parimal B. Parmar, ARFor Respondent: Shri Santosh Karnani, Sr.DR

Section 142(1)Section 143(3)Section 2Section 234ASection 263Section 40Section 40A(2)Section 40A(3)

…e disallowance made under section 40A(3) r.w.s. 263 is beyond jurisdiction of the Ld.AO, it deserves to be deleted. In support of his contentions, he relied upon the judgments passed by the Hon’ble jurisdictional High Court in the case of CIT vs. D.N. Dosani, 280 ITR 275 (Guj). A copy thereof has also been submitted before us. 7. On the contrary, the Ld.DR relied upon the orders passed by the authorities below. 8. Heard parties. We have also carefully considered the relevant documents available on record. At the very outset, we would like to refer the order passed by the Ld.CIT dated 25.3.2014 under section 263…

M/S MODEL TANNERS (INDIA) PVT. LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, KANPUR

In the result, both the appeals are partly allowed

ITA 702/LKW/2017[2011-12]Status: DisposedITAT Lucknow18 Jan 2019AY 2011-12

Bench: Shri. A. D. Jain & Shri T. S. Kapoor

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri A. K. Bar, CIT (DR)

Section 143(3)Section 14ASection 195Section 263Section 263(1)Section 80ISection 9Section 9(1)Section 9(1)(vii)

…early mentions .to frame the assessment de novo i.e. afresh, hence the order of the AO which is consequential to the order u/s 263 is perfectly justified in law. Further, the decision in the case of CIT Vs D.N. ITA No.701 & 702/LKW/2017 Page 15 of 17 Dosani 280 ITR 275 [Guj] is distinguishable with the facts of the present case, as in the present case the direction u/s 263 is to frame the assessment afresh.” 16. It is trite law that an order requires to be read in its entirety. That being so, there is no escape from the position that what was not the subject matter of notice issued and the order passed under s…

M/S MODEL TANNERS (INDIA) PVT. LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX, KANPUR

In the result, both the appeals are partly allowed

ITA 701/LKW/2017[2010-11]Status: DisposedITAT Lucknow18 Jan 2019AY 2010-11

Bench: Shri. A. D. Jain & Shri T. S. Kapoor

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri A. K. Bar, CIT (DR)

Section 143(3)Section 14ASection 195Section 263Section 263(1)Section 80ISection 9Section 9(1)Section 9(1)(vii)

RELIANCE MONEY INFRASTRUCTURE LTD,MUMBAI vs. PR CIT 1, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 3259/MUM/2017[2012-13]Status: DisposedITAT Mumbai06 Oct 2017AY 2012-13

Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Arvind SondeFor Respondent: Shri B Puresh

Section 143(3)Section 144ASection 263Section 50

…Commissioner to point out as to what error was committed by the ITO. If the Commissioner fails to point out any error, no error can be inferred in the order of ITO. The appellant also relies upon the decision of Gujarat High Court in case of CIT v D N. Dosani 280 ITR 275 (Guj). In this case the High Court held that the powers of revision can be exercised only the Commissioner and therefore the AO under guise of faming fresh assessment cannot exercise the said powers in relation to other items forming part of assessment. In case of CIT v Ashish Rajpal 320 ITR 674 Delhi High Court held that it is the requirement of…

TEXAS INSTRUMENTS (INDIA) PRIVATE LIMITED,BANGALORE vs. JCIT, BANGALORE

In the result, the appeal for the A

ITA 1603/BANG/2014[2004-05]Status: DisposedITAT Bangalore19 May 2017AY 2004-05

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri T.Suryanarayana, AdvocateFor Respondent: Ms. Neera Malhotra, CIT (DR) (ITAT)-2, Bengaluru

Section 143(3)Section 144CSection 80J

…er has travelled beyond the jurisdiction while passing the order in pursuant to the revision order passed under Section 263. He has relied upon the decision of Gujarat High Court in the case of CIT Vs D.N. 17 IT(TP)A Nos.1478/Bang/2010 & 1603/Bang/2014 Desai 280 ITR 275 and submitted that the Hon'ble High Court has held that the Assessing Officer by following the directions of the order passed under Section 263 had travelled beyond the jurisdiction. Thus the learned Authorised Representative has submitted that the limited issue in the remand proceedings was for the Assessing Officer to verify whether the emp…

M/S. LEND LEASE COMPANY (INDIA) LTD.,KOLKATA vs. ITO, CIRCLE - 6, KOLKATA, KOLKATA

In the result the appeal of the assessee is partly allowed

ITA 526/KOL/2011[2005-06]Status: DisposedITAT Kolkata11 May 2016AY 2005-06

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A No. 526/Kol/2011 Assessment Year : 2005-06

For Appellant: Shri A.K.Tulsiyan, FCA & Shri Amit Kr.Lal, ACAFor Respondent: Md.Ghayas Uddin, JCIT, Sr.DR

Section 143(3)Section 14ASection 251Section 263Section 48

…e vs ITO (2005) 94 TTJ 19 (Jodhpur) wherein it was held that the powers of CIT(A) does not extend to make enhancement on the issues which was not the subject matter of remand and which stood already concluded in the first round of appeal. b) CIT vs D.N.Dosani 280 ITR 275 (Guj) wherein it was held that in the fresh assessment in pursuance of revisional order u/s 263 of the Act AO cannot exercise powers in relation to other items forming part of assessment record and substitute his opinion in place of the opinion of the CIT. c) ACIT vs M/s. Royal Western India Turf Club Ltd. In ITA NO.1654 & 6333/Mum/2012 dated 22.…