CIT v. Digital Global Soft Ltd.

354 ITR 489High Court2013#7145 most cited

What is CIT v. Digital Global Soft Ltd. authority for?

The Commissioner of Income Tax can only exercise revisionary powers under Section 263 if an order passed by the Assessing Officer is both erroneous and prejudicial to the interests of the revenue. The Commissioner cannot invoke revisionary powers solely on the ground that an order is erroneous.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Digital Global Soft Ltd. · Section 263 · revisionary powers · erroneous order · prejudicial to revenue · Commissioner's jurisdiction

Also reported as

15 Taxmann.com 78203 Taxmann 98

Sections most often in play

Section 143(3)Section 263Section 80IASection 133ASection 14ASection 32Section 35Section 35(1)

Judgments citing CIT v. Digital Global Soft Ltd.

Dabur India Ltd., New Delhi vs. PCIT - 1, New Delhi

In the result, appeal filed by the assessee is allowed

ITA 2075/DEL/2024[2018-19]Status: DisposedITAT Delhi14 Nov 2025AY 2018-19

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri Sanjeev Kaushal, CITDR
Section 143(3)Section 263Section 32Section 35Section 35(1)Section 80GSection 80I

…the interests of the Revenue, Rampyari Devi Sarangi vs. CIT [1968] 67 ITR 82 (SC) and in Smt. Tara Devi Aggarwal vs. CIT [1973] 88 ITR 323 (SC).” The same principle has also been reiterated in the following cases: 259 ITR 502 (Guj), CIT vs. Arvind Jewellers • 354 ITR 489 (Kar), CIT vs. Digital Global Soft Ltd. • 295 ITR 282 (SC), CIT vs. Max India Ltd. • 395 ITR 1 (SC), CIT vs. Quality Steel Suppliers Complex • 6.2 Keeping into consideration the principle as propounded by the Hon’ble Supreme Court in the case of Malabar Industrial (supra), it has been further held by the Hon’ble Jurisdictional High Court in the c…

City Land Associates, Amravati vs. Principal Commissioner of Income Tax-1, Nagpur

In the result, assessee’s appeal stands dismissed

ITA 27/NAG/2021[2016-17]Status: DisposedITAT Nagpur14 Feb 2025AY 2016-17

Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member

For Appellant: Shri R.B. AtalFor Respondent: Shri Sandipkumar Salunke
Section 133ASection 143(3)Section 263

…be genuine. 6.9 The Hon'ble Kamataka High Court in the case of CIT Sri. Biluru Gurubasave Pattina het that This Court had an occasion to consider Section 263 of the Act in the case of COMMISSIONER OF INCOME-TAX AND ANOTHER V. DIGITAL GLOBAL SOFT LITD. [2013] 354 ITR 489 (Karn) where paragraph-18, it has held as under. "As is clear from the wording in section 263, the Commissioner gets the jurisdiction to revise any proceedings under this Act if he considers that any order passed therein by the Assessing Officer is erroneous in so far as it is prejudicial to the interests of the Revenue Therefore, it is clear tha…

Pramod Agrawal, Nagpur vs. Principal Commissioner of Income Tax-2, Nagpur

Accordingly, the grounds of appeal 2 & 3 are dismissed

ITA 43/NAG/2021[2011-12]Status: DisposedITAT Nagpur19 Jul 2022AY 2011-12

Bench: Sh. Vikram Singh Yadav & Sh. Yogesh Kumar U.S.Sh. Pramod Agrawal (Huf) Pr. Cit-2, 301, Sai Ankur Apartments Nagpur-440 001 Ramdaspeth Vs. Nagpur-440 010 Pan:Aaihp 2699N (Respondent) (Appellant)

Section 10Section 143(2)Section 147Section 148Section 263

…s. PCIT 6.11 The Hon’ble Karnataka High Court in the case of CIT Sri. Biluru Gurubasava Pattina held that This Court had an occasion to consider Section 2.63 of the Act in the case of- COMMISSIONER OF INCOME-TAX AND ANOTHER V. DIGITAL GLOBAL SOFT LTD. [2013] 354 ITR 489 (Karri) where paragraph-18, it has held as under: "As is clear from the wording in section 263, the Commissioner gets the jurisdiction to revise any proceedings under this Act if he considers that any order passed therein by the Assessing Officer is erroneous in so far as it is prejudicial to the interests of the Revenue. Therefore, it is clear…

Income Tax Officer, Bagalkot vs. Shri Shivashakti Souhard Pattina Sakahari Niyamit, Bagalkot

In the result, the appeal of revenue is dismissed

ITA 828/BANG/2017[2013-14]Status: DisposedITAT Bangalore31 May 2017AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri M.K. Biju, JCIT (DR) (ITAT)-3, BengaluruFor Respondent: Shri Thirumalesh, Advocate
Section 80PSection 80P(1)Section 80P(2)(a)Section 80P(4)

…is that the twin conditions should be satisfied. The order should be erroneous and it should be prejudicial to the interests of the Revenue. 9. This court had an occasion to consider section 263 of the Act in the case of CIT v. Digital Global Soft Ltd. [2013] 354 ITR 489/[2011] 203 Taxman 98/15 taxmann.com 78 (Kar.) where paragraph 18, it has held as under (page 500) : "As is clear from the wording in section 263, the Commissioner gets the jurisdiction to revise any proceedings under this Act if he considers that any order passed therein by the Assessing Officer is erroneous in so far as it is prejudicial to the…

Income Tax Officer, Bangalore vs. Shri Jihveshwara Credit Cooperative Society Ltd, Bangalore

In the result, the appeal of revenue is dismissed

ITA 278/BANG/2017[2012-13]Status: DisposedITAT Bangalore31 May 2017AY 2012-13

Bench: Shri Vijay Pal Rao

For Appellant: Shri M.K. Biju, JCIT (DR) (ITAT)-3, BengaluruFor Respondent: Shri K.S. Nagesh, C.A
Section 80PSection 80P(1)Section 80P(2)(a)Section 80P(4)

…is that the twin conditions should be satisfied. The order should be erroneous and it should be prejudicial to the interests of the Revenue. 9. This court had an occasion to consider section 263 of the Act in the case of CIT v. Digital Global Soft Ltd. [2013] 354 ITR 489/[2011] 203 Taxman 98/15 taxmann.com 78 (Kar.) where paragraph 18, it has held as under (page 500) : "As is clear from the wording in section 263, the Commissioner gets the jurisdiction to revise any proceedings under this Act if he considers that any order passed therein by the Assessing Officer is erroneous in so far as it is prejudicial to the…

ITO, Bangalore vs. M/S Bangalore Credit Co-Opeative Society Ltd., Bangalore

In the result, the appeal of revenue is dismissed

ITA 973/BANG/2016[2008-09]Status: DisposedITAT Bangalore18 Apr 2017AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri G. Kamaladhar, Standing CounselFor Respondent: Shri S. Ranganath, FCA
Section 80PSection 80P(1)Section 80P(2)(a)Section 80P(4)

…is that the twin conditions should be satisfied. The order should be erroneous and it should be prejudicial to the interests of the Revenue. 9. This court had an occasion to consider section 263 of the Act in the case of CIT v. Digital Global Soft Ltd. [2013] 354 ITR 489/[2011] 203 Taxman 98/15 taxmann.com 78 (Kar.) where paragraph 18, it has held as under (page 500) : "As is clear from the wording in section 263, the Commissioner gets the jurisdiction to revise any proceedings under this Act if he considers that any order passed therein by the Assessing Officer is erroneous in so far as it is prejudicial to the…

Income Tax Officer, Bangalore vs. M/S.Sree Bhyraveshwara Credit Co-Operative Society Ltd., Bangalore

In the result, the appeal of the revenue is dismissed

ITA 2212/BANG/2016[2009-2010]Status: DisposedITAT Bangalore21 Feb 2017AY 2009-2010

Bench: Shri Vijay Pal Rao

For Appellant: Shri AR.V.Sreenivasan, JCIT (D.R)For Respondent: None
Section 80PSection 80P(4)

…that the twin conditions should be satisfied. The order should be erroneous and it should be prejudicial to the interests of the Revenue. 5 9. This court had an occasion to consider section 263 of the Act in the case of CIT v. Digital Global Soft Ltd. [2013] 354 ITR 489/[2011] 203 Taxman 98/15 taxmann.com 78 (Kar.) where paragraph 18, it has held as under (page 500) : "As is clear from the wording in section 263, the Commissioner gets the jurisdiction to revise any proceedings under this Act if he considers that any order passed therein by the Assessing Officer is erroneous in so far as it is prejudicial to the…

M/S. National Agricultural Co-Operative Marketing Federation of India Ltd., New Delhi vs. DCIT, New Delhi

The appeals are allowed

ITA 1108/DEL/2014[2009-10]Status: DisposedITAT Delhi18 Nov 2016AY 2009-10

Bench: Shri J. Sudhakar Reddy & Smt Suchitra Kamble

Section 154Section 154(1)Section 155(14)Section 199(3)

…DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SMT SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 1105/DEL/2014 (A.Y 2006-07) I.T.A .No. 1106/DEL/2014 (A.Y 2007-08) I.T.A .No. 1107/DEL/2014 (A.Y 2008-09) I.T.A .No. 1108/DEL/2014 (A.Y 2009-10) National Agricultural Co-operative Vs DCIT Marketing Federation of India Ltd, Circle-32(1) Nafed House, Siddhartha Enclave, New Delhi Ashram Chowk, Ring Road New Delhi AAAAN4629F (RESPONDENT) (APPELLANT) Appellant by Sh. Harin Mehta, CA Sh. Sanjeev Patra, CA Respondent by Sh. S. K. Jain, Sr. DR Date of Hearing 24.08.2016 Date of Pronouncem…

M/S. National Agricultural Co-Operative Marketing Federation of India Ltd., New Delhi vs. DCIT, New Delhi

The appeals are allowed

ITA 1107/DEL/2014[2008-09]Status: DisposedITAT Delhi18 Nov 2016AY 2008-09

Bench: Shri J. Sudhakar Reddy & Smt Suchitra Kamble

Section 154Section 154(1)Section 155(14)Section 199(3)

…DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SMT SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 1105/DEL/2014 (A.Y 2006-07) I.T.A .No. 1106/DEL/2014 (A.Y 2007-08) I.T.A .No. 1107/DEL/2014 (A.Y 2008-09) I.T.A .No. 1108/DEL/2014 (A.Y 2009-10) National Agricultural Co-operative Vs DCIT Marketing Federation of India Ltd, Circle-32(1) Nafed House, Siddhartha Enclave, New Delhi Ashram Chowk, Ring Road New Delhi AAAAN4629F (RESPONDENT) (APPELLANT) Appellant by Sh. Harin Mehta, CA Sh. Sanjeev Patra, CA Respondent by Sh. S. K. Jain, Sr. DR Date of Hearing 24.08.2016 Date of Pronouncem…

M/S. National Agricultural Co-Operative Marketing Federation of India Ltd., New Delhi vs. DCIT, New Delhi

The appeals are allowed

ITA 1106/DEL/2014[2007-08]Status: DisposedITAT Delhi18 Nov 2016AY 2007-08

Bench: Shri J. Sudhakar Reddy & Smt Suchitra Kamble

Section 154Section 154(1)Section 155(14)Section 199(3)

…DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SMT SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 1105/DEL/2014 (A.Y 2006-07) I.T.A .No. 1106/DEL/2014 (A.Y 2007-08) I.T.A .No. 1107/DEL/2014 (A.Y 2008-09) I.T.A .No. 1108/DEL/2014 (A.Y 2009-10) National Agricultural Co-operative Vs DCIT Marketing Federation of India Ltd, Circle-32(1) Nafed House, Siddhartha Enclave, New Delhi Ashram Chowk, Ring Road New Delhi AAAAN4629F (RESPONDENT) (APPELLANT) Appellant by Sh. Harin Mehta, CA Sh. Sanjeev Patra, CA Respondent by Sh. S. K. Jain, Sr. DR Date of Hearing 24.08.2016 Date of Pronouncem…

M/S. National Agricultural Co-Operative Marketing Federation of India Ltd., New Delhi vs. DCIT, New Delhi

The appeals are allowed

ITA 1105/DEL/2014[2006-07]Status: DisposedITAT Delhi18 Nov 2016AY 2006-07

Bench: Shri J. Sudhakar Reddy & Smt Suchitra Kamble

Section 154Section 154(1)Section 155(14)Section 199(3)

…DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SMT SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 1105/DEL/2014 (A.Y 2006-07) I.T.A .No. 1106/DEL/2014 (A.Y 2007-08) I.T.A .No. 1107/DEL/2014 (A.Y 2008-09) I.T.A .No. 1108/DEL/2014 (A.Y 2009-10) National Agricultural Co-operative Vs DCIT Marketing Federation of India Ltd, Circle-32(1) Nafed House, Siddhartha Enclave, New Delhi Ashram Chowk, Ring Road New Delhi AAAAN4629F (RESPONDENT) (APPELLANT) Appellant by Sh. Harin Mehta, CA Sh. Sanjeev Patra, CA Respondent by Sh. S. K. Jain, Sr. DR Date of Hearing 24.08.2016 Date of Pronouncem…

The Pr. Commissioner of Income Tax CIT(A) vs. M/S Karnataka Journalists

The appeal is dismissed

ITA/343/2016HC Karnataka16 Nov 2016

Bench: SREENIVAS HARISH KUMAR,JAYANT PATEL

Section 260Section 263Section 4Section 80PSection 80P(2)(a)Section 80P(4)

…ied. The order should be erroneous and it should be prejudicial to the interest of the revenue. 9. This Court had an occasion to consider Section 263 of the Act in the case of - COMMISSIONER OF INCOME-TAX AND ANOTHER V. DIGITAL GLOBAL SOFT LTD. [2013] 354 ITR 489 (Karn) where paragraph-18, it has held as under: “As is clear from the wording in section 263, the Commissioner gets the jurisdiction to revise any 9 proceedings under this Act if he considers that any order passed therein by the Assessing Officer is erroneous in so far as it is prejudicial to the interests of the Revenue. T…

The Commissioner of Income Tax vs. M/S Saravana Developers

Appeal is allowed as the consequential order

ITA/67/2014HC Karnataka21 Jan 2016

Bench: S.SUJATHA,N.K.PATIL

Section 143(3)Section 260Section 260ASection 263

…MMISSIONER OF INCOME_TAX vs SUNBEAM AUTO LTD.([2011] 332 ITR 167 (Delhi)) (2) COMMISSIONER OF INCOME-TAX AND ANOTHER vs D.G.GOPALA GOWDA. ([2013] 354 ITR 501(Karn)) 10 (3) COMMISSIONER OF INCOME-TAX AND ANOTHER vs DIGITAL GLOBAL SOFT LTD.([2013] 354 ITR 489 (Karn)) (4) CIT AND ANOTHER vs Dr.L.NARENDRA PRASAD (ITA No.473/2009 disposed of on 18.08.2015) 11. In the light of the above facts and rival contentions advanced by the learned counsel appearing for the parties, we have considered the questions of law raised by the revenue. 12. The assessee firm is in the business of formati…

ITO, Vijayapur vs. M/S Bijapur District Police Co-Operative Credit Society Ltd., Vijayapur

In the result, the appeals of the revenue are dismissed

ITA 1193/BANG/2015[2010-11]Status: DisposedITAT Bangalore04 Dec 2015AY 2010-11
For Appellant: Dr.P.K. Srihari, Addl. CIT (D.R.)For Respondent: Shri Sandeep C, C.A
Section 143(3)Section 263Section 5Section 80P(2)(a)Section 80P(4)

…is that the twin conditions should be satisfied. The order should be erroneous and it should be prejudicial to the interests of the Revenue. 9. This court had an occasion to consider section 263 of the Act in the case of CIT v. Digital Global Soft Ltd. [2013] 354 ITR 489/[2011] 203 Taxman 98/15 taxmann.com 78 (Kar.) where paragraph 18, it has held as under (page 500) : "As is clear from the wording in section 263, the Commissioner gets the jurisdiction to revise any proceedings under this Act if he considers that any order passed therein by the Assessing Officer is erroneous in so far as it is prejudicial to the…

ITO, Bangalore vs. M/S Sri. Praja Co-Operative Credit Society Ltd., Bangalore

In the result, the appeal of the Revenue is dismissed

ITA 813/BANG/2015[2010-11]Status: DisposedITAT Bangalore10 Nov 2015AY 2010-11

Bench: Shri Abraham P. George & Shri Vijay Pal Raoassessment Year : 2010-11

For Appellant: Shri Sunil Kumar Agarwala, Jt. CIT(DR)For Respondent: Shri Srinivas Bharath N.K., C.A
Section 4Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER Assessment year : 2010-11 The Income Tax Officer, Vs. Sri Praja Co-operative Credit Ward 2(2)(1), Society Ltd., Bangalore. No.1567/50, New No.69/3-1, 3rd Main, Nagappa Block, Sriramapuram, Bangalore – 560 021. PAN: AAAJS 1557Q APPELLANT RESPONDENT Appellant by : Shri Sunil Kumar Agarwala, Jt. CIT(DR) Respondent by : Shri Srinivas Bharath N.K., C.A. Date of hearing : 27.10.2015 Date of Pronouncement : 10.11.2015 O R D E R Per Vijay Pal Rao,, Judicial Member This…

M/S Daivagna Credit Co-Operative Society Ltd., Davangere vs. CIT, Davangere

In the result, the assessee’s appeal is allowed

ITA 615/BANG/2014[2009-10]Status: DisposedITAT Bangalore30 Jan 2015AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri Jason P.Boazm/S.Daivagna Credit Co-Operative Society Ltd. Kaipet Cross, Davangere. … Appellant Pan:Aaatd7056 M Vs. Commissioner Of Income-Tax, Davangere. … Respondent

For Appellant: Shri V.Srinivasan, CAFor Respondent: Shri Patanjali, CIT(DR)
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI JASON P.BOAZ, ACCOUNTANT MEMBER M/s.Daivagna Credit Co-operative Society Ltd. Kaipet Cross, Davangere. … Appellant PAN:AAATD7056 M Vs. Commissioner of Income-tax, Davangere. … Respondent Appellant by: Shri V.Srinivasan, CA. Respondent by: Shri Patanjali, CIT(DR). Date of hearing : 21/01/2015. Date of pronouncement: 30/01/2015. O R D E R Per Smt. P.MADHAVI DEVI, JM: This is an appeal filed by the assessee against the order of the CIT, Davangere dated 20/03/2014 for the assessment year 2009-10. 2. B…