CIT v. DLF Ltd.

350 ITR 555High Court2013#1310 most cited

What is CIT v. DLF Ltd. authority for?

Where the Assessing Officer has taken a plausible view based on sufficient details and disclosures on record, the assessment order cannot be treated as erroneous and prejudicial to the interests of revenue to invoke revisionary powers under Section 263.

87

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. DLF Ltd. · Section 263 · revisionary powers · erroneous and prejudicial assessment · plausible view · sufficient disclosures · limits of Section 263 · Commissioner's jurisdiction · assessment not erroneous · 350 ITR 555 · Delhi High Court

Also reported as

31 Taxmann.com 158

Sections most often in play

Section 143(3)Section 263Section 10(37)Section 145A(b)Section 147Section 148Section 151Section 56(2)(viii)
Read the full judgment

Issues it is cited on

section 141section 282a(1)section 194lasection 145a(b)section 33bsection 45(5)section 57(iv)section 56(2)(viii)section 145brevision u/s 263section 10(37)section 74

Judgments citing CIT v. DLF Ltd.

Estrela Batteries Ltd, Mumbai vs. Pr CIT 2, Mumbai

The appeal of the assessee is dismissed

ITA 2122/MUM/2015[2010-11]Status: DisposedITAT Mumbai05 Feb 2016AY 2010-11
Section 115JSection 143(3)Section 263

…r Exports Ltd. (2012) 341 ITR 166 (Del.), iv. CIT vs Triveni Engineering Works Ltd. (2011) 336 ITR 366 (Del.), v. R.A. Himmatsinghka & Company vs CIT (2012) 340 ITR 253 (Pat.) vi. CIT vs Rajeev Agnihotri (2011) 332 ITR 608 (P & H), vii. CIT vs DLF Ltd. (2013) 350 ITR 555 (Del.), viii. CIT vs Gabreal India Ltd. (1993) 203 ITR 108, 114 (Bom.), ix. Malabar Industrial Company Ltd. vs CIT (2000) 243 ITR 83 (SC), x. Nabha Investments Pvt. ltd. vs UOI (2000) 246 ITR 41 (Del.), xi. Bismillah Trading Company Ltd. vs IO (2001) 248 ITR 292, 308 (Kerala), 5 M/s Estrela Batteries Ltd xii. Paul Mathews & Sons vs CIT (2003) 2…

M/S Thomson Press (India) Ltd vs. Commissioner of Income Tax- II

ITA - 124 / 2003HC Delhi09 Oct 2015
For Appellant: Mr SalilAggarwal, Mr Ravi Pratap Mall andFor Respondent: Mr Rohit Madan, Senior Standing counsel with
Section 10ASection 260ASection 263Section 80H

…expression “erroneous” and unless the view taken by the AO is found to be unsustainable in law, the powers under Section 263 of the Act cannot be invoked. 25. Following the aforesaid decision, this Court in Commissioner of Income Tax v. DLF Ltd.:(2013) 350 ITR 555 (Del) had also emphasized that powers 2015:DHC:8531-DB ITA Nos. 83/2003 & 124/2003 Page 14 of 32 under Section 263(1) of the Act were available only if the order sought to be reviewed was prejudicial to the interests of the revenue and was unsustainable in law. 26. In view of the settled law as indicated above, the issue to be co…

M/S Thomson Press (India) Ltd vs. Commissioner of Income Tax -II

ITA - 83 / 2003HC Delhi09 Oct 2015
For Appellant: Mr SalilAggarwal, Mr Ravi Pratap Mall andFor Respondent: Mr Rohit Madan, Senior Standing counsel with
Section 10ASection 260ASection 263Section 80H

…expression “erroneous” and unless the view taken by the AO is found to be unsustainable in law, the powers under Section 263 of the Act cannot be invoked. 25. Following the aforesaid decision, this Court in Commissioner of Income Tax v. DLF Ltd.:(2013) 350 ITR 555 (Del) had also emphasized that powers 2015:DHC:8533-DB ITA Nos. 83/2003 & 124/2003 Page 14 of 32 under Section 263(1) of the Act were available only if the order sought to be reviewed was prejudicial to the interests of the revenue and was unsustainable in law. 26. In view of the settled law as indicated above, the issue to be co…

Thomson Press (India) Ltd vs. Commissioner of Income Tax-II

ITA/83/2003HC Delhi09 Oct 2015
For Appellant: Mr SalilAggarwal, Mr Ravi Pratap Mall andFor Respondent: Mr Rohit Madan, Senior Standing counsel with
Section 10ASection 260ASection 263Section 80H

…expression “erroneous” and unless the view taken by the AO is found to be unsustainable in law, the powers under Section 263 of the Act cannot be invoked. 25. Following the aforesaid decision, this Court in Commissioner of Income Tax v. DLF Ltd.:(2013) 350 ITR 555 (Del) had also emphasized that powers 2015:DHC:8533-DB ITA Nos. 83/2003 & 124/2003 Page 14 of 32 under Section 263(1) of the Act were available only if the order sought to be reviewed was prejudicial to the interests of the revenue and was unsustainable in law. 26. In view of the settled law as indicated above, the issue to be co…

Thomson Press (India) Ltd vs. Commissioner of Income Tax-II

ITA/124/2003HC Delhi09 Oct 2015
For Appellant: Mr SalilAggarwal, Mr Ravi Pratap Mall andFor Respondent: Mr Rohit Madan, Senior Standing counsel with
Section 10ASection 260ASection 263Section 80H

…expression “erroneous” and unless the view taken by the AO is found to be unsustainable in law, the powers under Section 263 of the Act cannot be invoked. 25. Following the aforesaid decision, this Court in Commissioner of Income Tax v. DLF Ltd.:(2013) 350 ITR 555 (Del) had also emphasized that powers 2015:DHC:8531-DB ITA Nos. 83/2003 & 124/2003 Page 14 of 32 under Section 263(1) of the Act were available only if the order sought to be reviewed was prejudicial to the interests of the revenue and was unsustainable in law. 26. In view of the settled law as indicated above, the issue to be co…

Thomson Press (India) Ltd vs. Commissioner of Income Tax-II

ITA-124/2003HC Delhi09 Oct 2015
For Appellant: Mr SalilAggarwal, Mr Ravi Pratap Mall andFor Respondent: Mr Rohit Madan, Senior Standing counsel with
Section 10ASection 260ASection 263Section 80H

…expression “erroneous” and unless the view taken by the AO is found to be unsustainable in law, the powers under Section 263 of the Act cannot be invoked. 25. Following the aforesaid decision, this Court in Commissioner of Income Tax v. DLF Ltd.:(2013) 350 ITR 555 (Del) had also emphasized that powers 2015:DHC:8531-DB ITA Nos. 83/2003 & 124/2003 Page 14 of 32 under Section 263(1) of the Act were available only if the order sought to be reviewed was prejudicial to the interests of the revenue and was unsustainable in law. 26. In view of the settled law as indicated above, the issue to be co…

Thomson Press (India) Ltd vs. Commissioner of Income Tax-II

ITA-83/2003HC Delhi09 Oct 2015
For Appellant: Mr SalilAggarwal, Mr Ravi Pratap Mall andFor Respondent: Mr Rohit Madan, Senior Standing counsel with
Section 10ASection 260ASection 263Section 80H

…expression “erroneous” and unless the view taken by the AO is found to be unsustainable in law, the powers under Section 263 of the Act cannot be invoked. 25. Following the aforesaid decision, this Court in Commissioner of Income Tax v. DLF Ltd.:(2013) 350 ITR 555 (Del) had also emphasized that powers 2015:DHC:8533-DB ITA Nos. 83/2003 & 124/2003 Page 14 of 32 under Section 263(1) of the Act were available only if the order sought to be reviewed was prejudicial to the interests of the revenue and was unsustainable in law. 26. In view of the settled law as indicated above, the issue to be co…