CIT v. Deepak Mittal

361 ITR 131High Court2014#1728 most cited

What is CIT v. Deepak Mittal authority for?

The Assessing Officer must record explicit dissatisfaction with the assessee's claim or calculation of expenses related to exempt income before applying Rule 8D for disallowance under Section 14A. This principle also extends to the requirement of adequate inquiry before allowing or disallowing Chapter VI-A deductions like Section 80P.

66

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2011 to 2025.

Also referred to as

CIT v. Deepak Mittal · 361 ITR 131 · Section 14A · Rule 8D · disallowance exempt income · AO satisfaction · recording dissatisfaction · adequate enquiry · Section 80P deduction · Chapter VI-A deductions

Also reported as

219 Taxmann 31438 Taxmann.com 83

Sections most often in play

Section 14ASection 143(3)Section 147Section 148Section 144Section 80PSection 80P(2)(a)(i)Section 80P(2)(d)
Read the full judgment

Issues it is cited on

national tax tribunalsection 293section 65asection 65b(4)section 153b(1)(b)inadequate enquiryprejudicial to interest of revenuesection 74section 2(28a)assessment order erroneoussection 73section 153(2a)

Judgments citing CIT v. Deepak Mittal

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

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T. A. No. 35/Asr/2021 Assessment Year: 2011-12 Smt. Lata Narang V. Principal Commissioner of 271, Nizatam Nagar, Income Tax, Jalandhar-1. Backside KGS Palace, Basti Nau, Jalandhar, Punjab [PAN: AEYPN 0415J] (Respondent) (Appellant) Appellant by : Sh. Ashray Sarna, CA Respondent by : Smt. Rajinder Kaur, CIT- DR Date of Hearing : 16.02.2023 Date of Pronouncement : 02.03.2023 ORDER Per Dr. M. L. Meena, AM: The present appeal has been filed by the assessee a…

Teleperformance Global Services P. Ltd., Mumbai vs. Pr CIT-5, Mumbai

In the result, the two appeals filed by the assessee are partly allowed

ITA 976/MUM/2021[2013-14]Status: HeardITAT Mumbai04 Jan 2023AY 2013-14

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadaleita No. 976 & 977/Mum/2021 (A.Y: 2013-14 & 2014-15) Teleperformance Global Vs. The Pr.Cit-5 Services Pvt Ltd., Room No. 515, 5Th Teleperformance Tower, Floor, Aaykar Bhavan, Plot Cst No. 1406 Mk Road, A/28 Mindspace Mumbai – 400020. Goregaon West Mumbai– 400 064. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcv2572L Appellant .. Respondent Appellant By : Shri Madhur Agarwal.Ar Respondent By : Shri H.N Singh.Dr Date Of Hearing 18.10.2022 Date Of Pronouncement 04.01.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: These Two Appeals Are Filed By The Assessee Against The Separate Orders Of The Pr. Commissioner Of Income Tax(Pr.Cit)-5 Mumbai Passed U/S 263 Of The Act.

For Appellant: Shri Madhur Agarwal.ARFor Respondent: Shri H.N Singh.DR
Section 143(3)Section 263

…e Commissioner of Income-tax to substitute his view with that of the Assessing Officer: CIT v/s. Design & Automation Engineers (Bombay) (P) Ltd. (2008) 323 ITR 632 (Born); CIT v/s. Mehrotra Brothers (2004) 270 LTR 157 (MP); CIT v/s. Deepka Mittal (2010) 324 ITR 411 (P&H); CIT v/s. International Travel House (2010) 194 Taxman 324 (Del); CIT v/s. Sunbeam Auto Ltd. (2010) 189 Taxman 436 (Dcl); CIT v/s. Anil Kumar Sharma (2010) 194 Taxman 504 (Del). 1. It is submitted that the company had submitted the relevant details in relation to the depreciation claimed in the return of income and even the reasons for t…

Rivet Electrical Pvt Ltd, Faridabad vs. Pr. CIT, Faridabad

In the result, the appeal of the assessee is allowed

ITA 6225/DEL/2019[2014-15]Status: DisposedITAT Delhi15 Nov 2022AY 2014-15

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia[Assessment Year : 2014-15] Rivet Electrical Pvt.Ltd., Vs Pr.Cit, Ff-9, Vishnu Place, Faridabad, Near Neelam Flyover, Sec-20B, Haryana. Faridabad, Haryana-121002. Pan-Aafcr8803C Appellant Respondent Appellant By Shri Rajeev Saxena, Adv., Ms. Sumangl Saxena, Adv. & Shri Sahyamsunder, Adv. Respondent By Shri Anuj Garg, Sr.Dr Date Of Hearing 12.10.2022 Date Of Pronouncement 15.11.2022

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 263

…g officer had already examined this aspect but the Commissioner had thought to direct a re-inquiry for merely a change of opinion which is impermissible under Section 263 of the Act. ” Hon'ble Punjab & Haryana High Court in the case of CIT Vs Deepak 2) Mittal 324 ITR 411 held that change of opinion by reappraising the evidence is not within the parameters of revisional jurisdiction of the Commissioner under section 263 of the Act. 53. Under section 263 of the Act. it is an obligation on the Ld. Principal CIT to conduct an independent inquiry before passing the revision order under section 263. But in the instant…

M/S. Leopard Vitrified Pvt. Ltd., Village Matel, Dist. Morbi vs. The Pr. CIT-1, Rajkot

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

ITA 83/RJT/2021[2016-17]Status: DisposedITAT Rajkot07 Jul 2022AY 2016-17

Bench: Shri Pramod M. Jagtap & Shri Mahavir Prasad, Judicial Memebr

For Appellant: Shri Dhinal Shah, A.RFor Respondent: 12/05/2022
Section 143(3)Section 263

…tion about the genuineness of cash credits, the order of revision under s. 263 on the vague ground that the AO did not make proper enquiry was not valid. 4.9 Hon'ble Punjab & Haryana High Court in the case of CIT v. Deepak Mittal [2010] 37 DTR (P&H) 8/[2010] 324 ITR 411 (P&H) held that change of opinion by reappraising the evidence is not within the parameters of revisional jurisdiction of the CIT under s. 263 of the Act.” In view of the above legal position, share capital, share application money and unsecured loan in the present case can never be regarded as undisclosed income of the assessee under S.68 of th…

M/S. Syngene International Limited, Bangalore vs. Joint Commissioner of Income Tax, Special Range- 6, Bangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 147/BANG/2020[2010-11]Status: DisposedITAT Bangalore13 Jun 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2010-11

For Appellant: Sri Padamchand Khincha, A.RFor Respondent: Sri Sumer Singh Meena, DR
Section 10ASection 10BSection 14ASection 250Section 32(1)(iia)Section 80

…- 318] • Maxopp Investment Ltd v CIT (2011) 203 Taxman 364 (Delhi) [CLC Pg. 245265] • CIT v Hero Cycles Ltd (2010) 323 ITR 518 (P&H) [CLC Pg.266-268] • Godrej & Boyce Mfg. Co. Ltd v DCIT (2010) 328 ITR 81 (Born) [CLC Pg.269-315] • CIT v Deepak Mittal [2014] 361 ITR 131 (P&H) [CLC Pg.319-323] • Justice Sam P. Bharucha v. ACIT (2012) 53 SOT 192 (URO) / 25 taxman.com 381 (Mum.)(Trib.) [CLC Pg.324- 341] • Biocon Research Ltd. v. ACIT (2017) ITA Nos. 1250 & 1251/Bang/2016 (Bang.-Trib) [CLC-III Pg.502-567] 6.6 Sub-section (2) to section 14A permits the assessing officer to determine the expenditure incurred in relati…

The DCIT, Circle-3(1)(1), Ahmedabad vs. M/S. Priyal International Pvt. Ltd., Ahmedabad

In the result, appeal of the Revenue is dismissed

ITA 91/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad20 Apr 2022AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita.No.91/Ahd/2019 "नधा"रण वष"/Asstt. Year: 2015-16 Dcit, Cir.3(1)(1) M/S. Priyal Internaional P. Ltd. Ahmedabad. 297/300, Phase-Ii, Gidc Vs. Vatva, Ahmedabad. Pan : Aaecp 4640 A (Applicant) (Responent) Assessee By : Shri M.K. Patel, Advocate Revenue By : Shri S.S. Shukla, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 04/03/2022 घोषणा क" तार"ख /Date Of Pronouncement: 20/04/2022 आदेश/O R D E R

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri S.S. Shukla, Sr. DR
Section 115JSection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 14ASection 36(1)(iii)

…ower Corporation (2013) 352ITR 583 (Gui-HC) "When the assessee did not invest borrowed fund for earning interest free income, provision of Section 14A of the Act cannot be applied for taxing interest on such borrowed funds." (iv) CIT vs. Deepak Mittal (2013) 361 ITR 131 (P&H-HC) "The AO had not brought on record any expense having been incurred by the assessee to earn the non-exempt income or the exempt income. In the absence of the same, it could not be said that the assessee had actually incurred any expenditure. Therefore, whether before insertion of Rule 8-D or there after this fact had to be brought on reco…

M/S Satyam Educational Health & Charitable Trust, Patna vs. Pr. CIT-Central, Patna

In the result, all the four appeals of the assessee are allowed

ITA 39/PAT/2021[2016-17]Status: DisposedITAT Patna08 Mar 2022AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar]

Section 132Section 133ASection 142(1)Section 143(3)Section 153ASection 263

…erent view can be taken on the basis of the same record. The Ld. A.R. relied on a series of decisions to corroborate his arguments: i) CIT vs. Arvind Jewellers (2003) 259 ITR 502 (Guj) ii) CIT vs. Mehrotra Brothers 270 ITR 157 (MP) iii) CIT vs. Deepak Mittal 324 ITR 411 (P & H) iv) CIT vs. International Travel House, 194 Taxman 324 (Del). 5.6. The Ld. A.R. also referred to explanation (2) of Section 263 as inserted w.e.f. 01.06.2015 which conferred the PCIT specific power to revise the assessment where AYs: 2013-14 to 2016-17 M/s Satyam Educational Health & Charitable Trust order is passed without making any enq…

M/S Satyam Educational Health & Charitable Trust, Patna vs. Pr. CIT-Central, Patna

In the result, all the four appeals of the assessee are allowed

ITA 38/PAT/2021[2015-16]Status: DisposedITAT Patna08 Mar 2022AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar]

Section 132Section 133ASection 142(1)Section 143(3)Section 153ASection 263

…erent view can be taken on the basis of the same record. The Ld. A.R. relied on a series of decisions to corroborate his arguments: i) CIT vs. Arvind Jewellers (2003) 259 ITR 502 (Guj) ii) CIT vs. Mehrotra Brothers 270 ITR 157 (MP) iii) CIT vs. Deepak Mittal 324 ITR 411 (P & H) iv) CIT vs. International Travel House, 194 Taxman 324 (Del). 5.6. The Ld. A.R. also referred to explanation (2) of Section 263 as inserted w.e.f. 01.06.2015 which conferred the PCIT specific power to revise the assessment where AYs: 2013-14 to 2016-17 M/s Satyam Educational Health & Charitable Trust order is passed without making any enq…

M/S Satyam Educational Health & Charitable Trust, Patna vs. Pr. CIT-Central, Patna

In the result, all the four appeals of the assessee are allowed

ITA 37/PAT/2021[2014-15]Status: DisposedITAT Patna08 Mar 2022AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar]

Section 132Section 133ASection 142(1)Section 143(3)Section 153ASection 263

…erent view can be taken on the basis of the same record. The Ld. A.R. relied on a series of decisions to corroborate his arguments: i) CIT vs. Arvind Jewellers (2003) 259 ITR 502 (Guj) ii) CIT vs. Mehrotra Brothers 270 ITR 157 (MP) iii) CIT vs. Deepak Mittal 324 ITR 411 (P & H) iv) CIT vs. International Travel House, 194 Taxman 324 (Del). 5.6. The Ld. A.R. also referred to explanation (2) of Section 263 as inserted w.e.f. 01.06.2015 which conferred the PCIT specific power to revise the assessment where AYs: 2013-14 to 2016-17 M/s Satyam Educational Health & Charitable Trust order is passed without making any enq…

M/S Satyam Educational Health & Charitable Trust, Patna vs. Pr. CIT-Central, Patna

In the result, all the four appeals of the assessee are allowed

ITA 36/PAT/2021[2013-14]Status: DisposedITAT Patna08 Mar 2022AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar]

Section 132Section 133ASection 142(1)Section 143(3)Section 153ASection 263

…erent view can be taken on the basis of the same record. The Ld. A.R. relied on a series of decisions to corroborate his arguments: i) CIT vs. Arvind Jewellers (2003) 259 ITR 502 (Guj) ii) CIT vs. Mehrotra Brothers 270 ITR 157 (MP) iii) CIT vs. Deepak Mittal 324 ITR 411 (P & H) iv) CIT vs. International Travel House, 194 Taxman 324 (Del). 5.6. The Ld. A.R. also referred to explanation (2) of Section 263 as inserted w.e.f. 01.06.2015 which conferred the PCIT specific power to revise the assessment where AYs: 2013-14 to 2016-17 M/s Satyam Educational Health & Charitable Trust order is passed without making any enq…

Sh. Surinder Pal Singh, Ludhiana vs. Pr.CIT-1, Ludhiana

In the result, appeal of the assessee is allowed

ITA 57/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh31 Jan 2022AY 2015-16
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Sarabjeet Singh, CIT
Section 142(1)Section 143(3)Section 263Section 263(1)

…urnished during the course of assessment proceedings then no action under section 263 was required to be taken. Reliance was placed on the following case laws ; • Malabar Industries Co. Ltd. Vs. CIT (2000) 243 ITR 83 (SC)] • CIT Vs. Deepak Mittal reported in 324 ITR 411 (P&H) • Pr. CIT Vs. Kesoram Industries Ltd. reported in (2020) 423 ITR 180 (Cal) • CIT Vs. A.R. Builders & Developers P. Ltd. (2020) 425 ITR 272 (Mad.) • CIT Vs. Late Shri Vijay Kumar Koganti Through LR Smt. Brundavani Koganti (2020) 195 DTR (Mad) 428, • Pr. CIT Vs. N.K. Proteins Ltd. reported in (2020) 429 ITR 493 (Guj) • Kusumlata Sonthalia Vs.…

M/S Karnataka State Beverages Corporation Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-4(1)(1), Bangalore

In the result, the appeal of the assessee is dismissed

ITA 973/BANG/2018[2012-13]Status: DisposedITAT Bangalore09 Dec 2021AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year : 2012-13

For Appellant: Shri S.V. Ravishankar, AdvocateFor Respondent: Shri Chetan R., Addl. CIT(DR)(ITAT), Bengaluru
Section 14A

…ted in 323 ITR 518 (P&H) has held that disallowance under section 14A requires finding of incurring of expenditure and where it is found that no expenditure has been incurred, disallowance under section 14A cannot stand and in CIT v. Deepak Mittal reported in 361 ITR 131 has held that the Assessing Officer cannot blindly resort to Rule 8D of the Rules and that where the Assessee claims that no expenditure is incurred, the Assessing Officer must proceed to collect material and evidence to determine the expenditure incurred by the assessee. 8. It is submitted that the disallowance made under section 14A of the Act…

M/S Active Tools (P). Limited, Jalandhar vs. Deputy Commissioner of Income Tax Circle -II, Jalandhar

ITA 260/ASR/2019[2014-15]Status: DisposedITAT Amritsar16 Aug 2021AY 2014-15

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 115Section 133ASection 142(1)Section 154Section 68Section 69Section 69ASection 69BSection 69CSection 69D

…rticular income had escaped assessment on account of non-application of mind by the Assessing Officer. The Tribunal was right and the order of revision was not valid." 8. Similarly, the Hon'ble Punjab & Haryana High Court in the case of CIT vs. Deepak Mittal 324 ITR 411, has held that change of opinion by reappraising the evidence is not within the parameters of revisional jurisdiction of the Commissioner under section 263 of the Income tax Act, 1961. The relevant findings of Hon'ble Punjab & Haryana High Court are reproduced as under: "Held, dismissing the appeal, that the Tribunal had found that the Assessing…

Shrimati Ravinder Bawa, Jalandhar vs. Income Tax Officer Ward-2(3), Jalandhar

In the result, the appeal of the assessee is allowed

ITA 703/ASR/2019[2011-12]Status: DisposedITAT Amritsar14 Jul 2021AY 2011-12

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 133(6)Section 143Section 143(3)Section 148Section 263Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. No. 703/Asr/2019 Assessment Year: 2011-12 Smt. Ravinder Bawa Vs. Income Tax Officer, Prop. M/s Ramco Auto Ward-2(3), Industries, Preet Nagar, Jalandhar Jalandhar [PAN: AAMPB 2811N] (Appellant) (Respondent) Appellant by Sh. Surinder Mahajan, Sh. Kuldeep Bhagat, C.A. & Sh. Vikas Bhagat, Adv. Respondent by Sh Anupam Kant Garg CIT(DR) Date of Hearing 09.07.2021 Date of Pronouncement 14.07.2021 ORDER Per Laliet Kumar, J.M. This appeal of the assessee is direct…

DCIT, C-5, Ludhiana vs. M/S Hero Cycles Ltd., Ludhiana

In the result, appeal of the Department is dismissed and the Cross

ITA 1493/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh15 Jun 2021AY 2011-12
For Appellant: Shri Subhash Aggarwal, AdvocateFor Respondent: Smt. C. Chandrakanta, CIT
Section 10(38)Section 143(1)Section 14ASection 36(1)(iii)

…nd the Assessing Officer has nowhere recorded a finding as to why the disallowance so made by the assessee is not correct. Reliance is placed on the judgment of the Hon'ble Jurisdictional Punjab & Haryana High Court in the case of CIT Vs. Deepak Mittal (2014) 361 ITR 131 to the effect that in the absence of any satisfaction recorded by the Assessing Officer as to why the calculation made by the assessee is not correct , the disallowance made by him on account of administrative expenses under Rule 8D of the Income Tax Rules is not as per law. In view of the above disallowance made by the Assessing Officer under se…

Roop Kumar Bansal, Gurgaon vs. Pr, CIT (Central), Gurgaon

In the result, ITA.No.383/Del

ITA 386/DEL/2021[2017-18]Status: DisposedITAT Delhi31 May 2021AY 2017-18

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

For Appellant: And Shri Lalit Mohan, C.AFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153B(1)(b)Section 263

…ard under the proviso to section 129 and any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded.” 19.1. The Hon’ble Punjab & Haryana High Court in the case of CIT vs., Deepak Mittal [2010] 324 ITR 411 (P&H) in which it was held as under : “Change of opinion by reappraising the evidence is not within the parameters of revisional jurisdiction of the Commissioner under section 263 of the Income-tax Act, 1961. 134 ITA.Nos.383, 384, 385 & 386/Del./2021 Smt. Abha Bansal, Sh Pankaj Bansal, Sh Basant Bansal And Sh Roop Kumar Bansal, Gurgaon. Held, d…

Shri Basant Bansal, Gurgaon vs. Pr, CIT (Central), Gurgaon

In the result, ITA.No.383/Del

ITA 385/DEL/2021[2017-18]Status: DisposedITAT Delhi31 May 2021AY 2017-18

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

For Appellant: And Shri Lalit Mohan, C.AFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153B(1)(b)Section 263

…ard under the proviso to section 129 and any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded.” 19.1. The Hon’ble Punjab & Haryana High Court in the case of CIT vs., Deepak Mittal [2010] 324 ITR 411 (P&H) in which it was held as under : “Change of opinion by reappraising the evidence is not within the parameters of revisional jurisdiction of the Commissioner under section 263 of the Income-tax Act, 1961. 134 ITA.Nos.383, 384, 385 & 386/Del./2021 Smt. Abha Bansal, Sh Pankaj Bansal, Sh Basant Bansal And Sh Roop Kumar Bansal, Gurgaon. Held, d…

Pankaj Bansal, Gurgaon vs. Pr, CIT (Central), Gurgaon

In the result, ITA.No.383/Del

ITA 384/DEL/2021[2017-18]Status: DisposedITAT Delhi31 May 2021AY 2017-18

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

For Appellant: And Shri Lalit Mohan, C.AFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153B(1)(b)Section 263

…ard under the proviso to section 129 and any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded.” 19.1. The Hon’ble Punjab & Haryana High Court in the case of CIT vs., Deepak Mittal [2010] 324 ITR 411 (P&H) in which it was held as under : “Change of opinion by reappraising the evidence is not within the parameters of revisional jurisdiction of the Commissioner under section 263 of the Income-tax Act, 1961. 134 ITA.Nos.383, 384, 385 & 386/Del./2021 Smt. Abha Bansal, Sh Pankaj Bansal, Sh Basant Bansal And Sh Roop Kumar Bansal, Gurgaon. Held, d…

Abha Bansal, Gurgaon vs. PCIT, Central, Gurgaon

In the result, ITA.No.383/Del

ITA 383/DEL/2021[2017-18]Status: DisposedITAT Delhi31 May 2021AY 2017-18

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

For Appellant: And Shri Lalit Mohan, C.AFor Respondent: Shri Satpal Gulati, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153B(1)(b)Section 263

…ard under the proviso to section 129 and any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded.” 19.1. The Hon’ble Punjab & Haryana High Court in the case of CIT vs., Deepak Mittal [2010] 324 ITR 411 (P&H) in which it was held as under : “Change of opinion by reappraising the evidence is not within the parameters of revisional jurisdiction of the Commissioner under section 263 of the Income-tax Act, 1961. 134 ITA.Nos.383, 384, 385 & 386/Del./2021 Smt. Abha Bansal, Sh Pankaj Bansal, Sh Basant Bansal And Sh Roop Kumar Bansal, Gurgaon. Held, d…

Virendra Singh Bhadauria, Jaipur vs. Pr. CIT-3, Jaipur

In the result, this appeal of the assessee is allowed

ITA 255/JPR/2020[2015-16]Status: DisposedITAT Jaipur25 Mar 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 255/Jp/2020 Assessment Year: 2015-16 Virendra Singh Bhadauriya, Cuke Pr.Cit-3, Vs. 71, Mansa Nagar, Shirsi Road, Jaipur. Jaipur-302012. Pan No.: Aaepb 0767 F Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Ms. Datyani Pandey (Adv) & Shri Rajiv Pandey (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 10/02/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 25/03/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit-3, Jaipur Dated 16/03/2020 Passed U/S 263 Of The Income Tax Act, 1961 (In Short, The Act) For The A.Y. 2015-16. The Assessee Has Raised Following Grounds Of Appeal: “1. On The Facts & Circumstances Of The Case Ld. Pr. Commissioner Of Income Tax-3, Jaipur Erred In:- Ground No.1:- In Holding That The Assessment Order Dt.26.12.2017 Passed U/S 143(3) By Assessing Officer To Be Erroneous In So Far As Is Prejudicial To Interest Of Revenue On Issues Of 2

For Appellant: Ms. Datyani Pandey (Adv) &For Respondent: Shri B.K. Gupta (CIT-DR)
Section 143(3)Section 263Section 54Section 54F

…CIT 243 ITR 83 (SC) 411 ITR 437 (Raj) CIT Vs. Sunil Sankhla SLP of the Department dismissed 407 ITR (St) 25 (SC) 402 ITR 117 (Raj) Laxmi Narain Vs. CIT 414 ITR 485 (Mad) Pr. CIT V. Abhijit Bhandari CIT Vs. Escorts Ltd. 338 ITR 0435 (Del) CIT Vs. Deepak Mittal 324 ITR 411 (P & H) CIT Vs. Nirmal Chemical Works Pvt. Ltd. 309 ITR 0067(Guj) Gupta International Vs. ITO 002 ITR (Trib) 0428 (Del) Green World Co. 314 ITR 81 (SC) CIT Vs. Paul Bros. 216 ITR 548 CIT Vs. Gokul Das Exports 333 ITR 214 Smt. Anita Malpotra V/s. ITO (2007) 109 TTJ (ASR) 76 India Heritage Foundation’s Vs. Dy. Director of Income Tax 149 TTJ 908 (Ba…