What is CIT v. Deepak Kumar Garg authority for?

An assessment order is erroneous and prejudicial to the interest of the revenue when the Assessing Officer conducts a mere semblance of inquiry or accepts the assessee's claims without proper investigation, leading to substantial taxable income not being brought to tax.

How many judgments cite CIT v. Deepak Kumar Garg?

45 judgments on BharatTax cite CIT v. Deepak Kumar Garg (299 ITR 435), spanning 2010 to 2026.

Which sections of the Income Tax Act does CIT v. Deepak Kumar Garg come up under?

It is most often cited in judgments turning on Section 143(3), Section 263, Section 10(34), Section 10(43), Section 10A, Section 10AA.

CIT v. Deepak Kumar Garg (299 ITR 435)

HOLLIS VITRIFIED PRIVATE LIMITED,MORBI, GUJARAT, INDIA vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, RAJKOT, RAJKOT, GUJARAT, INDIA

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

ITA 363/RJT/2024[2018-19]Status: DisposedITAT Rajkot12 Feb 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 363/Rjt/2024 (Assessment Year: 2018-19) (Hybrid Hearing) Hollis Vitrified Pvt. Ltd. Vs. The Pr. Commissioner Of Income Revenue Survey No. 756/P1/P1/P1, Opp. Tax-1, Rajkot Antique Granito, Ghuntu,-Lakhdhirpur Road, Morbi (Gujarat)-363642 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacch5628Q (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri Fenil H. Mehta, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR

Section 143(3)Section 263Section 68

…No. 363/Rjt/2024 A.Y. 2018-19 Hollis Vitrified Pvt. Ltd. genuine, or these are bogus entries of name-lenders etc, has failed to conduct even preliminary verifications and accepted the unsecured loans as genuine. In the case of CIT v. Deepak Kumar Garg [2008] 299 ITR 435 (Madhya Pradesh), the High Court held that where from order of Assessing Officer, it was clear that where the Assessing Officer had done only a semblance of enquiry and, that too, in very slipshod manner and Assessing Officer had accepted version of assessee without proper enquiry, as a result of which substantial amount of taxable income was not…

INFOBEANS TECHNOLOGIES LIMITED,INDORE, M.P. vs. THE PRINCIPAL COMMISSIONER OF INCOME-TAX, INDORE - 1, INDORE, M.P.

In the result, the appeal filed by the assessee is dismissed being devoid of

ITA 371/IND/2024[2018-19]Status: DisposedITAT Indore29 Apr 2025AY 2018-19

Bench: Sh. Bhagirath Mal Biyani & Sh. Udayan Dasgupta

For Appellant: S/Sh.SN Agrawal & Ritesh Jain, ARs

Section 143(3)Section 14ASection 14A(2)Section 154Section 263

…ial to the interest of the revenue and there has been a tacit admission on the part of the assessee itself indicating loss of legitimate taxes. 10. The ld. CIT has further relied on the decision of jurisdictional High Court in the case of Deepak Kumar Garg (299 ITR 435 M. P. High Court) to submit that in the instant case, the AO has not done any inquiry, regarding the applicability of section 14A ,in spite of exempted income being reflected in the computation and has accepted the same without proper inquiry causing loss of substantial taxable income. 7 I.T.A. No.371/Ind/2024 Infobeans Technologies Ltd. v. PCIT…

SONAL SANDEEP SATAV,PUNE vs. PCIT, PUNE-2, PUNE

In the result, the appeal of the assessee is dismissed

ITA 945/PUN/2024[2018-19]Status: DisposedITAT Pune03 Dec 2024AY 2018-19

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Sarang GudhateFor Respondent: Shri Ajay Kumar Keshari

Section 142(1)Section 143(2)Section 143(3)Section 263

…s of wide import and not confined to loss of tax alone. Further, if due to an erroneous order of Assessing Officer, revenue is losing tax lawfully payable by a person, it should be certainly prejudicial to interest of revenue. In the case of Deepak Kumar Garg 299 ITR 435 (Madhya Pradesh), the High Court held that where from order of Assessing Officer, it was clear that where the Assessing Officer had done only a semblance of enquiry and, that too, in very slipshod manner and Assessing Officer had accepted version of assessee without proper enquiry, as a result of which substantial amount of taxable income was not…

M/S PUNYA SHREE JEWELLERS,S4EONI MALWA vs. THE PCIT-1 , BHOPAL

In the result, for the reasons mentioned above, the assessment order u/s 143(3) r

ITA 154/IND/2023[2018-19]Status: DisposedITAT Indore21 Dec 2023AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Punya Shree Jewellers Pcit (1) Main Road, Seoni Malwa Bhopal Vs. (Appellant / Assessee) (Respondent/ Revenue) Pan: Aapfp9682A Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 09.11.2023 Date Of Pronouncement 21.12.2023

Section 115BSection 133ASection 143Section 143(3)Section 263Section 28Section 69

…of the Assessing Officer to make assessment, the same can certainly be exercised when order of the Assessing Officer is erroneous and prejudicial to the interest of the revenue" Further, the Hon'ble High Court of M.P. in the case of CIT Vs Deepak Kumar Garg, 299 ITR 435 has held as under: "From the order of the assessing officer, it is clear that for want of time, assessing officer had done only a semblance of enquiry and that too, in very slip-shod manner, as is clear from the post script in Page 12 of 15 ITANo.154/Ind/2023 Punya Shree Jewellers the order of assessing officer. Assessing Officer accepted the…

M/S. LADO CERAMIC PVT. LTD.,BELA (RANGPAR), DIST. MORBI. vs. THE PR. CIT-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is dismissed

ITA 72/RJT/2021[2016-17]Status: DisposedITAT Rajkot18 Oct 2023AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Ranpura, Ld. A.RFor Respondent: Shri Shramdeep Sinha, CIT DR

Section 143(3)Section 263Section 68

…s of wide import and not confined to loss of tax alone. Further, if due to an erroneous order of Assessing Officer, revenue is losing tax lawfully payable by a person, it should be certainly prejudicial to interest of revenue. In the case of Deepak Kumar Garg 299 ITR 435 (Madhya Pradesh), the High Court held that where from order of Assessing Officer, it was clear that where the Assessing Officer had done only a semblance of enquiry and, that too, in very slipshod manner and Assessing Officer had accepted version of assessee without proper enquiry, M/s. Lado Ceramic Pvt. Ltd. vs. PCIT Asst.Year –2016-17 as a resu…

DCIT, CORPORATE CIRCLE- 1(1), BHUBANESWAR vs. M/S. GRID CORPORATION OF ORISSA LTD., BHUBANESWAR

In the result, both the appeals of the assessee stand allowed

ITA 359/CTK/2019[2014-15]Status: DisposedITAT Cuttack29 Mar 2023AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)

Section 115Section 143(3)Section 263Section 40

…eld as under: “8. The Ld. CIT in the present case only gave direction to decide afresh. Such a direction does not cause prejudice to the assessee as has also been held by the Hon’ble Madhya Pradesh High Court in the case of CIT Vs. Deepak Kumar Garg 8 (2008) 299 ITR 435 (M.P.). The Ld. Commissioner of Income Tax, therefore, is found justified in setting aside the order of the Assessing Officer to be erroneous in so far as prejudicial to the interest of revenue on this issue. 9. In so far as the issue of TDS reconciliation and trading account in various agricultural items are concerned, the assessing officer has…

DCIT, CORPORATE CIRCLE- 1(1), BHUBANESWAR vs. M/S. GRID CORPORATION OF ORISSA LTD., BHUBANESWAR

In the result, both the appeals of the assessee stand allowed

ITA 358/CTK/2019[2013-14]Status: DisposedITAT Cuttack29 Mar 2023AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)

Section 115Section 143(3)Section 263Section 40

…eld as under: “8. The Ld. CIT in the present case only gave direction to decide afresh. Such a direction does not cause prejudice to the assessee as has also been held by the Hon’ble Madhya Pradesh High Court in the case of CIT Vs. Deepak Kumar Garg 8 (2008) 299 ITR 435 (M.P.). The Ld. Commissioner of Income Tax, therefore, is found justified in setting aside the order of the Assessing Officer to be erroneous in so far as prejudicial to the interest of revenue on this issue. 9. In so far as the issue of TDS reconciliation and trading account in various agricultural items are concerned, the assessing officer has…

M/S. GRID CORPORATION OF ORISSA LIMITED,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANSWAR

In the result, both the appeals of the assessee stand allowed

ITA 35/CTK/2019[2014-15]Status: DisposedITAT Cuttack29 Mar 2023AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)

Section 115Section 143(3)Section 263Section 40

…eld as under: “8. The Ld. CIT in the present case only gave direction to decide afresh. Such a direction does not cause prejudice to the assessee as has also been held by the Hon’ble Madhya Pradesh High Court in the case of CIT Vs. Deepak Kumar Garg 8 (2008) 299 ITR 435 (M.P.). The Ld. Commissioner of Income Tax, therefore, is found justified in setting aside the order of the Assessing Officer to be erroneous in so far as prejudicial to the interest of revenue on this issue. 9. In so far as the issue of TDS reconciliation and trading account in various agricultural items are concerned, the assessing officer has…

M/S. GRID CORPORATION OF ORISSA LIMITED,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANSWAR

In the result, both the appeals of the assessee stand allowed

ITA 34/CTK/2019[2013-14]Status: DisposedITAT Cuttack29 Mar 2023AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)

Section 115Section 143(3)Section 263Section 40

…eld as under: “8. The Ld. CIT in the present case only gave direction to decide afresh. Such a direction does not cause prejudice to the assessee as has also been held by the Hon’ble Madhya Pradesh High Court in the case of CIT Vs. Deepak Kumar Garg 8 (2008) 299 ITR 435 (M.P.). The Ld. Commissioner of Income Tax, therefore, is found justified in setting aside the order of the Assessing Officer to be erroneous in so far as prejudicial to the interest of revenue on this issue. 9. In so far as the issue of TDS reconciliation and trading account in various agricultural items are concerned, the assessing officer has…

M/S. GRID CORPORATION OF ORISSA LIMITED,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANSWAR

In the result, both the appeals of the assessee stand allowed

ITA 325/CTK/2019[2014-15]Status: DisposedITAT Cuttack29 Mar 2023AY 2014-15

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)

Section 115Section 143(3)Section 263Section 40

…eld as under: “8. The Ld. CIT in the present case only gave direction to decide afresh. Such a direction does not cause prejudice to the assessee as has also been held by the Hon’ble Madhya Pradesh High Court in the case of CIT Vs. Deepak Kumar Garg 8 (2008) 299 ITR 435 (M.P.). The Ld. Commissioner of Income Tax, therefore, is found justified in setting aside the order of the Assessing Officer to be erroneous in so far as prejudicial to the interest of revenue on this issue. 9. In so far as the issue of TDS reconciliation and trading account in various agricultural items are concerned, the assessing officer has…

M/S GRID CORPORATION OF ORISSA LTD.,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR

In the result, both the appeals of the assessee stand allowed

ITA 324/CTK/2019[2013-14]Status: DisposedITAT Cuttack29 Mar 2023AY 2013-14

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaita Nos.34 & 35/Ctk/2019 2019 Assessment Assessment Years : 2013-14 & 2014 14 & 2014-15 M/S. Grid Corporation Of M/S. Grid Corporation Of Vs. Dcit, Circle Dcit, Circle -1(1), Orissa Ltd., Gridco House, Orissa Ltd., Gridco House, Bhubaneswar. Bhubaneswar. Janpath, Bhubaneswar Janpath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent)

For Appellant: Shri Ved Jain & Shri Venugopal Rao, ARsFor Respondent: Shri M.K.Gautam, Pr. CIT (OSD)

Section 115Section 143(3)Section 263Section 40

…eld as under: “8. The Ld. CIT in the present case only gave direction to decide afresh. Such a direction does not cause prejudice to the assessee as has also been held by the Hon’ble Madhya Pradesh High Court in the case of CIT Vs. Deepak Kumar Garg 8 (2008) 299 ITR 435 (M.P.). The Ld. Commissioner of Income Tax, therefore, is found justified in setting aside the order of the Assessing Officer to be erroneous in so far as prejudicial to the interest of revenue on this issue. 9. In so far as the issue of TDS reconciliation and trading account in various agricultural items are concerned, the assessing officer has…

BHAVENDRA HASMUKHLAL PATADIA. LEGAL HEIR OF HASMUKHLAL PATADIA.,CUTTACK vs. ITO WARD-!(1), CUTTACK

In the result, appeal of the assessee is allowed

ITA 125/CTK/2022[2015-16]Status: DisposedITAT Cuttack26 Dec 2022AY 2015-16

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.125/Ctk/2022 (ननधाारण वषा / Assessment Year :2015-2016) Bhavendra Hasmukhlal Patadia, Vs Ito, Ward-1(1), Cuttack Legal Heir Of Hasmukhlal Patadia, Nayabazar, Chauliaganj, Cuttack-753004 Pan No. :Adapp 6256 G (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri Deepak Shah, Ar राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 26/12/2022 घोषणा की तारीख/Date Of Pronouncement : 26/12/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld Pr.Cit, Cuttack, Passed In Itba/Com/F/17/2019-20/1026790827(1), Dated 19.03.2020, For The Assessment Year 2015-2016. Head On The Question Of Condonation Of Delay 2. On Perusal Of The Appeal Record, It Is Found That The Appeal Of The Assessee Is Barred By 784 Days. In This Regard, The Assessee Has Filed An Application For Condonation Of Delay Dated 11.07.2022 Along With Affidavit Stating Therein That Due To Continuous Lockdown On Account Of Spread Of Covid-19, The Assessee Could Not File The Present Appeal In Time, Therefore, He Prayed That Delay Of 784 Days In Filing The Present Appeal May Kindly Be Condoned. On The Other Hand, Ld. Cit-Dr Did Not Object To The Above Submission Of The Ld. Ar. Considering The Above, We Condone

For Appellant: Shri Deepak Shah, ARFor Respondent: Shri M.K.Gautam, CIT-DR

Section 143(3)Section 263

…arned Commissioner of Income-tax in the present case only gave direction to decide afresh. Such a direction does not cause prejudice to the assessee as has also been held by the hon'ble Madhya Pradesh High Court in the case of CIT vs. Deepak Kumar Garg [2008] 299 ITR 435. The learned Commissioner of Income-tax, therefore, is found justified in setting aside the order of the Assessing Officer to be erroneous in so far as it is prejudicial to the interests of the Revenue on this issue." iv.) The Hon'ble Chennai ITAT in the case of Avathan Marimuthu vs. ACIT (84 taxmann.com 104) dealt with the issue of cash deposits…

HEMANT KUMAR MULCHANDANI,JABALPUR vs. DCIT CIRCLE 1(1), JABALPUR, JABALPUR

In the result, the assessee’s appeal is dismissed

ITA 42/JAB/2022[2017-18]Status: DisposedITAT Jabalpur29 Nov 2022AY 2017-18

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Manoj Jain, FCAFor Respondent: Shri Sanjay Kumar, CIT-DR

Section 10Section 143(3)Section 183Section 263

…of the erstwhile AO and he allowed assessee's claim of cash deposits without making any investigation as required and simply accepted the version of the assessee.” (emphasis, ours) He, accordingly, relying on the decisions in CIT vs. Deepak Kumar Garg [2008] 299 ITR 435 (MP); Consolidated Photo and Finvest v. Asst. CIT [2006] 281 ITR 394 (Del.); CIT v. Himachal Pradesh Financial Corporation [2010] 186 taxman 105 (HP) and Malabar Industrial Co. Ltd. v. CIT [2000] 243 ITR 83 (SC), set aside the impugned assessment for de novo consideration, to be made after making proper investigation and enquiries and applying th…

KALINGA INSTITUTE OF INDUSTRIAL TECHNOLOGY (KIIT),PATIA vs. CIT (EXEMP.) HYDERABAD, HYDERABAD

In the result, appeal of the assessee is allowed

ITA 48/CTK/2022[2017-18]Status: DisposedITAT Cuttack13 Sept 2022AY 2017-18

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2017-18 Kalinga Institute Of Industrial Kalinga Institute Of Industrial Vs. Cit (Exemptions), Cit (Exemptions), Technology (Kiit), Plot No.383, Technology (Kiit), Plot No.383, Hyderabad 384, 384, Kiit Kiit Campus Campus-1, Patia, Bhubaneswar. Bhubaneswar. Pan/Gir No. Pan/Gir No.Aaatk 3103 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri S.K.Agarwalla, Ar S.K.Agarwalla, Ar Revenue By : Shri M.K.Gautam, Cit Shri M.K.Gautam, Cit Dr Date Of Hearing : 13 /9 9/2022 Date Of Pronouncement : 13/9 9/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Ag This Is An Appeal Filed By The Assessee Against The Order Of The Ld Ainst The Order Of The Ld Cit(E), Hyderabad Hyderabad Passed U/S.263 Of The Act Dated Dated 14.3.2022 In Appeal No.Itba/Rev/F/Rev5/2021 Itba/Rev/F/Rev5/2021-22/1040690424(1) For The Assessment Year For The Assessment Year 2017-18. 2. Shri S.K.Agarwala, Ld Ar Appeared For The Assessee & Shri Shri S.K.Agarwala, Ld Ar Appeared For The Assessee & Shri Shri S.K.Agarwala, Ld Ar Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

For Appellant: Shri S.K.Agarwalla, ARFor Respondent: Shri M.K.Gautam, CIT

Section 10Section 11(1)Section 12ASection 143(3)Section 263

…ions of the assessee were placed on record by the A.O. without causing any inquiry. The Hon'ble Rajasthan high Court held that the assessment order was passed by the A.O. in a routine manner without applying his mind. In the case of CIT vs. Deepak Kumar Garg (299 ITR 435), it was held by the Hon'ble Madhya Pradesh High Court in para-4 that issuing a questionnaire and placing submissions on record by the A.O. is a case of no enquiry. If the AR of the assessee still emphasizes that the A.O. had made an enquiry for the sake of an argument, then it is only a semblance of P a g e 8 | 17 Assessment Year : 2017-18 enqu…

NISHA SHARMA,NARSINGPUR vs. PR. COMMISSIONER OF INCOME TAX, JABALPUR

In the result, the assessee‟s appeal is dismissed

ITA 50/JAB/2022[2017-18]Status: HeardITAT Jabalpur12 Sept 2022AY 2017-18

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Nitin Agrawal, AdvocateFor Respondent: Shri Shravan Kumar Gotru, CIT-DR

Section 143(3)Section 263

…s and prejudicial to the interests of the Revenue, liable for revision, toward which the ld. Pr. CIT has relied on some case law, as under, which we regard as apposite: Malabar Industrial Co. Ltd. v. CIT [2000] 243 ITR 83 (SC); CIT v. Deepak Kumar Garg [2008] 299 ITR 435 (MP); CIT vs. HPFC [2010] 186 Taxman 105 (HP); and Consolidated Photo and Finvest Ltd. v. Asstt. CIT [2006] 281 ITR 394 (Del) 4.5 In our view, the ld. Pr. CIT has pointed out the areas where the AO ought to have inquiry, both qua the source of cash deposited by her in her bank accounts as indeed agricultural income, accepting instead the return…

ALOK KUMAR JAIN ,SAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (1) JABALPUR, JABALPUR

In the result, the appeal by the assessee is dismissed

ITA 38/JAB/2022[2014-15]Status: DisposedITAT Jabalpur08 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri Sanjay Kumar, CIT-DR

Section 142(1)Section 144BSection 147Section 151Section 263

…r a de novo consideration, to be made upon making proper enquiries regarding the unsecured loans taken by the assessee, and for the purpose relying on the decisions in Malabar Industrial Co. Ltd. v. CIT [2000] 243 ITR 83 (SC); CIT vs. Deepak Kumar Garg [2008] 299 ITR 435 (MP); CIT v. HPFC [2010] 186 Taxman 105 (HP); CIT vs. Orchid Industries (ITA No. 2 | P a g e Alok Kumar Jain v. Pr. CIT 1433/2014) (Bom), to the effect that non-enquiry; non-application of mind; and non-application of law renders an assessment as erroneous and prejudicial to the interests of the Revenue:- “On perusal of the bank accounts of Shri…

SAROJ KUMAR MISHRA,ATHAGARARH vs. PR.CIT-1, BHUBANESWAR

In the result, appeal of the assessee is allowed

ITA 31/CTK/2022[2017-18]Status: DisposedITAT Cuttack24 Aug 2022AY 2017-18

Bench: Shri George Mathan & Shri Arun Khodpiasaroj Kumar Mishra, Khuntuni, Athagarh, Dist : Cuttack-754029 Pan No.Abkpm 8302 N ………………Assessee Versus

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

…case of lack of enquiry, more specifically inadequate enquiry and the ld. Pr.CIT is right in invoking his power u/s.263 of the Act. He also relied upon the decision of the Hon’ble Madhya Pradesh High Court in the case of Deepak Kumar Garg, reported in [2008] 299 ITR 435 (Madhya Pradesh) to submit that it was clear that the AO had only done a semblance of enquiry and, that too, in a very slipshod manner and Assessing Officer had accepted version of assessee without proper enquiry. It was the submission that in such case also the Pr. Commissioner was right in invoking his powers u/s.263 of the Act as the order has…

NAMRATA KAPALE ,CHINDWARA vs. PR.CIT-1, JABALPUR, JABALPUR

In the result, the assessee‟s appeal is dismissed

ITA 41/JAB/2022[2017-18]Status: DisposedITAT Jabalpur08 Aug 2022AY 2017-18

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Rahul Bardia, FCAFor Respondent: Shri U.B. Mishra, CIT-DR

Section 143(2)Section 143(3)Section 148(1)Section 159(2)(b)Section 263

…e said authority was competent to, in exercise of his revisionary jurisdiction, require the AO to examine the same, setting aside the assessment for the purpose. Reliance, for the purpose, by the ld. Pr. CIT on the decisions in CIT v. Deepak Kumar Garg [2008] 299 ITR 435 (MP); CIT vs. Himachal Pradesh Financial Corpn. [2010] 186 Taxman 105 (HP); and Consolidated Photo and Finvest vs. Asst. CIT [2006] 281 ITR 394 (Del), is also apposite, represent as it does the well-settled law of lack of inquiry as warranting revision. The matter, on pleas being taken against such a course being adopted, expanding the scope of t…

RAVI METALLICS LIMITED,ROURKELA vs. PR.CIT, SAMBALPUR

In the result, appeal of the assessee is allowed

ITA 34/CTK/2021[2014-15]Status: DisposedITAT Cuttack05 Jul 2022AY 2014-15

Bench: Shri George Mathan & Shri Arun Khodpiaravi Metallics Limited, I/10, Civil Township, Rourkela-769004 Pan No.Adqps 4031 G ………………Assessee Versus Pr.Cit, Sambalpur ………………..Revenue Shri P.R.Mohanty, Ar For The Assessee Shri M.K.Gautam, Cit-Dr For The Revenue Date Of Hearing : 30/05/2022 Date Of Pronouncement : 30/05/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Pr.Cit, Sambalpur, Passed U/S.263 Of The Act In Case No.Pcit/Sbp/263/26/2018-19, Dated 29.03.2019 For The Assessment Year 2014-2015. Heard On The Question Of Condonation Of Delay 2. On Perusal Of The Record, We Found That The Appeal Of The Assessee Is Barred By 686 Days. In This Regard, Ld. Ar Filed An Application Along With Affidavit For Condonation Of Delay, Wherein It Has Been Submitted That The Delay Occurred In Filing The Present Appeal Is Neither Intentional Nor Deliberate But Due To Unfortunate & Unavoidable Circumstances Beyond

Section 253Section 263

…ions of the assessee were placed on record by the A.O. without causing any inquiry. The Hon'ble Rajasthan high Court held that the assessment order was passed by the A.O. in a routine manner without applying his mind. In the case of CIT vs. Deepak Kumar Garg (299 ITR 435), it was held by the Hon'ble Madhya Pradesh High Court in para-4 that issuing a questionnaire and placing submissions on record by the A.O. is a case of no enquiry. If the AR of the assessee still emphasizes that the A.O. had made an enquiry for the sake of an argument, then it is only a semblance of enquiry and that too in a very slipshod manner…

DHARMENDRA KUMAR SHUKLA,JABALPUR vs. PR.CIT-1, JABALPUR

In the result, the assessee’s appeal is dismissed

ITA 13/JAB/2021[2016-17]Status: DisposedITAT Jabalpur29 Jun 2022AY 2016-17

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Rahul Bardia, FCAFor Respondent: Shri U.B. Mishra, CIT-DR

Section 142(1)Section 143(2)Section 143(3)Section 144Section 263Section 44A

…nt so made as being erroneous and prejudicial to the interests of the Revenue, for non- application of mind as well as non-application of law, relying on several decisions, including by the Hon'ble jurisdictional High Court in CIT vs. Deepak Kumar Garg [2008] 299 ITR 435 (MP), set aside the assessment for a de novo consideration. 3.3 Aggrieved, the assessee is in appeal, raising the following grounds:- (1) The order passed by the Ld. PCIT is illegal and bad in law and hence be set aside. (2) The Ld. PCIT has erred in passing the order u/s. 263 on the ground that the order passed by the Ld. AO is erroneous and pre…

CIT v. Deepak Kumar Garg

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Judgments citing CIT v. Deepak Kumar Garg

HOLLIS VITRIFIED PRIVATE LIMITED,MORBI, GUJARAT, INDIA vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, RAJKOT, RAJKOT, GUJARAT, INDIA

INFOBEANS TECHNOLOGIES LIMITED,INDORE, M.P. vs. THE PRINCIPAL COMMISSIONER OF INCOME-TAX, INDORE - 1, INDORE, M.P.

SONAL SANDEEP SATAV,PUNE vs. PCIT, PUNE-2, PUNE

M/S PUNYA SHREE JEWELLERS,S4EONI MALWA vs. THE PCIT-1 , BHOPAL

M/S. LADO CERAMIC PVT. LTD.,BELA (RANGPAR), DIST. MORBI. vs. THE PR. CIT-1, RAJKOT, RAJKOT

DCIT, CORPORATE CIRCLE- 1(1), BHUBANESWAR vs. M/S. GRID CORPORATION OF ORISSA LTD., BHUBANESWAR

DCIT, CORPORATE CIRCLE- 1(1), BHUBANESWAR vs. M/S. GRID CORPORATION OF ORISSA LTD., BHUBANESWAR

M/S. GRID CORPORATION OF ORISSA LIMITED,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANSWAR

M/S. GRID CORPORATION OF ORISSA LIMITED,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANSWAR

M/S. GRID CORPORATION OF ORISSA LIMITED,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANSWAR

M/S GRID CORPORATION OF ORISSA LTD.,BHUBANESWAR vs. DCIT, CIRCLE-1(1), BHUBANESWAR

BHAVENDRA HASMUKHLAL PATADIA. LEGAL HEIR OF HASMUKHLAL PATADIA.,CUTTACK vs. ITO WARD-!(1), CUTTACK

HEMANT KUMAR MULCHANDANI,JABALPUR vs. DCIT CIRCLE 1(1), JABALPUR, JABALPUR

KALINGA INSTITUTE OF INDUSTRIAL TECHNOLOGY (KIIT),PATIA vs. CIT (EXEMP.) HYDERABAD, HYDERABAD

NISHA SHARMA,NARSINGPUR vs. PR. COMMISSIONER OF INCOME TAX, JABALPUR

ALOK KUMAR JAIN ,SAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (1) JABALPUR, JABALPUR

SAROJ KUMAR MISHRA,ATHAGARARH vs. PR.CIT-1, BHUBANESWAR

NAMRATA KAPALE ,CHINDWARA vs. PR.CIT-1, JABALPUR, JABALPUR

RAVI METALLICS LIMITED,ROURKELA vs. PR.CIT, SAMBALPUR

DHARMENDRA KUMAR SHUKLA,JABALPUR vs. PR.CIT-1, JABALPUR