CIT v. G.M. Mittal Stainless Steel (P.) Ltd.

130 Taxmann 67Supreme Court of India2003#5183 most cited

What is CIT v. G.M. Mittal Stainless Steel (P.) Ltd. authority for?

The assessment order, if it considered all referred cases during a CAS assessment, is not subject to revision under Section 263 if it is not erroneous or prejudicial to the revenue.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2026.

Also referred to as

CIT v. G.M. Mittal Stainless Steel · Section 263 · assessment order · CAS assessment · erroneous and prejudicial to revenue · referred cases · Bombay High Court

Sections most often in play

Section 147Section 148Section 151ASection 124(3)Section 144BSection 132Section 153ASection 153D

Issues it is cited on

section 144(b)section 115wfsection 115wdsection 115webona fide mistakesection 80(p)section 80(p)(2)section 124(3)faceless assessment schemesection 80(p)(2)(d)section 148 noticesection 124

Judgments citing CIT v. G.M. Mittal Stainless Steel (P.) Ltd.

Ankit Jain, Hyderabad vs. DCIT., Central Circle -1(2), Hyderabad

In the result, both the appeals filed by the assessee in ITA Nos

ITA 1545/HYD/2025[2020-21]Status: DisposedITAT Hyderabad30 Jan 2026AY 2020-21

Bench: Us:

Section 115BSection 143(3)Section 147Section 148Section 148ASection 292CSection 69

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.1544/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2019-20) Ankit Jain, VS. Asst. Commissioner of Income Goshamahal, Tax, Central Circle-1(2), Hyderabad. Hyderabad. PAN: AGWPA4459K (अपीलाथ"/ Appellant) (""यथ"/ Respondent) आयकरअपीलसं./I.T.A. No.1545/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2020-21) Ankit Jain, VS. Dy. Commissioner of Inc…

Ankit Jain, Hyderabad vs. ACIT., Central Circle - 1(2), Hyderabad

In the result, both the appeals filed by the assessee in ITA Nos

ITA 1544/HYD/2025[2019-20]Status: DisposedITAT Hyderabad30 Jan 2026AY 2019-20

Bench: Us:

Section 115BSection 143(3)Section 147Section 148Section 148ASection 292CSection 69

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.1544/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2019-20) Ankit Jain, VS. Asst. Commissioner of Income Goshamahal, Tax, Central Circle-1(2), Hyderabad. Hyderabad. PAN: AGWPA4459K (अपीलाथ"/ Appellant) (""यथ"/ Respondent) आयकरअपीलसं./I.T.A. No.1545/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2020-21) Ankit Jain, VS. Dy. Commissioner of Inc…

Rashid Hussain, Hyderabad vs. ACIT., Central Circle-1(3), Hyderabad

ITA 1322/HYD/2025[2021-22]Status: DisposedITAT Hyderabad30 Jan 2026AY 2021-22

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 143(2)Section 147Section 148Section 148ASection 151ASection 250Section 37(1)

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.1322/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2021-22) Rashid Hussain, VS. ACIT, Hyderabad. Central Circle-1(3), PAN: ABUPH2993L Hyderabad. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri P. Murali Mohan Rao, CA Assessee Represented by राज"वका""त"न"ध"व/ : Shri Aluru Venkata Rao, Sr. AR Department Represented…

Sunanda Medical Institute, Delhi vs. CIT(Exemptions), Mumbai

The appeal is allowed for statistical purposes

ITA 7483/MUM/2025[2025-26]Status: DisposedITAT Mumbai29 Jan 2026AY 2025-26

Bench: Shri Saktijit Dey, Vp & Shri Arun Khodpia, Am

Section 80GSection 80G(5)

…ITA No.7483/Mum/2025 Sunanda Medical Institute आयकर अपीलीय अधिकरण न्याय पीठ मुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP & SHRI ARUN KHODPIA, AM I.T.A. No.7483/Mum/2025 (Assessment Year: 2025-26) Sunanda Medical Institute, 2nd Floor, 2/11, Dariyaganj, Ansari Road, Delhi-110002. PAN: AAFTS3048B Vs. CIT(Exemption), MTNL TE Building, Peddar Road, Cumballa Hill, Mumbai-400026. Assessee -अपीलार्थी / Appellant Revenue - प्रत्यर्थी / Respondent Assessee by Shri Priyank Ghia, AR Revenue by Shri Arun Kanti Datta, CIT-DR Date of Hearing 28.01.2026 Date of Pronouncement 29.0…

Prabhakar Reddy Basireddy, Nalgonda vs. DCIT., Central Circle-1(1), Hyderabad

In the result, both the appeals filed by the assessee in ITA Nos

ITA 1592/HYD/2025[2022-23]Status: DisposedITAT Hyderabad24 Dec 2025AY 2022-23

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 132Section 147Section 148

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.1591/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2020-21) Prabhakar Reddy Basireddy, VS. Dy. Commissioner of Income Nalgonda. Tax, Central Circle-1(1), PAN: BCEPB2305J Hyderabad. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) आयकरअपीलसं./I.T.A. No.1592/Hyd/2025 ("नधा"रणवष"/ Assessment Year: 2022-23) Prabhakar Reddy Basireddy, VS. Dy. Com…

Prabhakar Reddy Basireddy, Nalgonda vs. DCIT., Central Circle-1(1), Hyderabad

In the result, both the appeals filed by the assessee in ITA Nos

ITA 1591/HYD/2025[2020-21]Status: DisposedITAT Hyderabad24 Dec 2025AY 2020-21
Section 132Section 147Section 148

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.1591/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2020-21) Prabhakar Reddy Basireddy, VS. Dy. Commissioner of Income Nalgonda. Tax, Central Circle-1(1), PAN: BCEPB2305J Hyderabad. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) आयकरअपीलसं./I.T.A. No.1592/Hyd/2025 ("नधा"रणवष"/ Assessment Year: 2022-23) Prabhakar Reddy Basireddy, VS. Dy. Com…

M/S. Kushang Security and House Keeping Service Pvt Ltd, Mumbai vs. ITO Ward 41(1)(1), Mumbai

ITA 2964/MUM/2025[2019-20]Status: DisposedITAT Mumbai24 Sept 2025AY 2019-20

Bench: SHRI SAKTIJIT DEY (Vice President), SHRI ARUN KHODPIA (Accountant Member)

Section 143(1)Section 154Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER M/s. Kushang Security Vs. CIT(Appeals), NFAC Delhi & House Keeping ITO 41(1)(1)- Bandra BKC, Service Pvt. Ltd. Delhi- 110001 760 Ambika Wadi, Saltpan Road, Wadala- East, Mumbai- 400037 PAN: AAECK7685C (Appellant) .. (Respondent) Assessee by Shri. Gunjan Kakkad Revenue by Shri. Ritesh Misra, CIT DR Date of Hearing 22/09/2025 Date of Pronouncement 24/09/2025 Order under section 254(1) of Income Tax Act PER ARUN KHODPIA, ACCOUNTANT MEMBER: The captioned appeal of the assessee i…

Kunjan Jagdishchandra Sedani, Jamangar vs. Principal Commissioner of Income Tax, Jamnagar

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

ITA 197/RJT/2025[2015-2016]Status: DisposedITAT Rajkot25 Aug 2025AY 2015-2016

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.197/Rjt/2025 "नधा"रणवष" / Assessment Year: (2015-16) (Hybrid Hearing) Kunjan Jagdishchandra Sedani Principal Commissioner Of Vs. 18B, Parikunj, Mahavir Society, Income Tax, Jamnagar Room No. 101, 1St Floor Aayakar Bedi Bunder Road, Jamnagar- 361008 Bhavan, Nr. Subhash Bridge, Jamnagar-361001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Erips2050H (Assessee) (Respondent) Assessee By : Shri Dushyant Maharshi, Ld. Ar Respondent By : Shri Praveen Verma, Ld. Cit(Dr) Date Of Hearing : 23/06/2025 Date Of Pronouncement : 25/08/2025 आदेश / O R D E R Dr. Arjun Lal Saini, Am By Way Of This Appeal, The Assessee Has Challenged The Correctness Of The Order Dated 21.02.2025 Passed By The Learned Principal Commissioner Of Income-Tax (In Short “Ld Pcit”), Under Section 263 Of The Income-Tax Act, 1961 (Hereinafter Referred To As 'The Act'), For The Assessment Year 2015- 16.Grievances Raised By The Assessee, Which, Being Interconnected, Will Be Taken Up Together, Are As Follows: 1. Hon'Ble Pr. Cit, Jamnagar Has Erred In Law & In Facts In Setting-Aside The Order Passed By The Assessing Officer Under Section 147 R W.S. 144B Of The Income-Tax Act, 1961 By Invoking The Provisions Of Section 263 Of The Income-Tax Act, 1961 Even When The Order As Passed By The Assessing Officer Was Neither Erroneous Nor Prejudicial To The Interests Of The Revenue. 2. Hon'Ble Pr. Cit, Jamnagar Erred In Law & In Facts By Setting-Aside The Order Passed By The Assessing Officer Under Section 147 R.W.S. 144B Of The Income-Tax Act, Kunjan Jagdishchandra Sedani

For Appellant: Shri Dushyant Maharshi, Ld. ARFor Respondent: Shri Praveen Verma, Ld. CIT(DR)
Section 147Section 263Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No.197/RJT/2025 "नधा"रणवष" / Assessment Year: (2015-16) (Hybrid Hearing) Kunjan Jagdishchandra Sedani Principal Commissioner of Vs. 18B, Parikunj, Mahavir Society, Income Tax, Jamnagar Room no. 101, 1st floor Aayakar Bedi Bunder Road, Jamnagar- 361008 Bhavan, Nr. Subhash Bridge, Jamnagar-361001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ERIPS2050H (Assessee) (Respondent) Assessee by : Shri Dushyant Maharshi, Ld. AR Respondent by : Shri Praveen Verma, Ld. C…

Shiv Vegpro Private Limited, Kota vs. PCIT-Udaipur, Udaipur

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

ITA 1014/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Jan 2025AY 2017-18
For Appellant: Shri Mahendra Gargieya, (Adv.) &For Respondent: Mrs. Alka Gautam, (CIT-DR)
Section 147Section 263Section 36(1)(iii)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"B" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA. No. 1014/JPR/2024 निर्धारण वर्ष / Assessment Years : 2017-18 Shiv Vegpro Pvt. Ltd., SP-3, RIICO Agro Food Park, Ranpur, Kota . बनाम Vs. The PCIT, Udaipur. स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAJCS7629B अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri Mahendra Gargieya, (Adv.) & Shri Hemang Garg…

A3Logics (India) Private Limited, Jaipur vs. PCIT, Jaipur -1, Jaipur

In the result, appeal of the assessee is dismissed

ITA 190/JPR/2023[2018-19]Status: DisposedITAT Jaipur27 Sept 2023AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Mahendra Gargieya (Adv.)For Respondent: Sh. Ajay Malik (CIT)
Section 143(1)Section 143(2)Section 143(3)Section 201Section 263Section 36(1)(va)Section 40Section 40a

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 190/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke A3logics (India) Private Limited PCIT, Vs. H 1-458-460, Sitapura Jaipur Jaipur-1 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAHCA 9763 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Mahendra Gargieya (Adv.) jktLo dh vksj ls@ Revenue by : Sh.…

Mumbai Postal Employees Co-Operative Credit Society Ltd, Mumbai vs. Income Tax Officer, Ward 17(2)(1), Mumbai

In the result, both the appeal of the assessee are allowed

ITA 1051/MUM/2023[2016-2017]Status: DisposedITAT Mumbai16 Aug 2023AY 2016-2017

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos.1050 & 1051/Mum/2023 (A.Ys. 2015-16 & 2016-17) Mumbai Postal Employees Vs. Income Tax Officer, Co-Operative Credit Ward 17(2)(1) Society Limited, Gpo Room No. 115, 1 St Floor, Building, Fort, Kautilya Bhavan, C-41 To Mumbai – 400001 C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaajm0032G Appellant .. Respondent

For Appellant: Madhur Agarwal &For Respondent: Neena Jeph
Section 143(2)Section 143(3)Section 263Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…er cases. There is no reason to believe that the AO did not consider and follow all these referred cases while passing assessment order, especially when this was the issues covered under CAS assessment. We rely on CIT VS G. M. Mittal Stainless Steel Pvt. Ltd. 130 Taxmann 67 (SC) Refer Annexure 7 P a g e | 5 ITA Nos. 1050 & 1051/Mum/2023 Mumbai Postal Employees Co-operative Credit Society Ltd. Vs. ITO, Ward 17(2)(1) v. The order of AO was in conformity with the principle explained by the junsdictional Bombay High Court in Quepem Urban Co-operative Credit Society Ltd. vs. ACIT (2015) 377 ITR 272 (Bom). No action…

Mumbai Postal Employees Co-Operative Credit Society Ltd, Mumbai vs. Income Tax Officer, Ward 17(2)(1), Mumbai

In the result, both the appeal of the assessee are allowed

ITA 1050/MUM/2023[2015-16]Status: DisposedITAT Mumbai16 Aug 2023AY 2015-16

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos.1050 & 1051/Mum/2023 (A.Ys. 2015-16 & 2016-17) Mumbai Postal Employees Vs. Income Tax Officer, Co-Operative Credit Ward 17(2)(1) Society Limited, Gpo Room No. 115, 1 St Floor, Building, Fort, Kautilya Bhavan, C-41 To Mumbai – 400001 C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaajm0032G Appellant .. Respondent

For Appellant: Madhur Agarwal &For Respondent: Neena Jeph
Section 143(2)Section 143(3)Section 263Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)

…er cases. There is no reason to believe that the AO did not consider and follow all these referred cases while passing assessment order, especially when this was the issues covered under CAS assessment. We rely on CIT VS G. M. Mittal Stainless Steel Pvt. Ltd. 130 Taxmann 67 (SC) Refer Annexure 7 P a g e | 5 ITA Nos. 1050 & 1051/Mum/2023 Mumbai Postal Employees Co-operative Credit Society Ltd. Vs. ITO, Ward 17(2)(1) v. The order of AO was in conformity with the principle explained by the junsdictional Bombay High Court in Quepem Urban Co-operative Credit Society Ltd. vs. ACIT (2015) 377 ITR 272 (Bom). No action…

Asstt. Commr. of Income Tax, Cen. Cir-1, Rajkot vs. Rajeshkumar Govindbhai Patel, Rajkot

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

ITA 26/RJT/2021[2007-08]Status: DisposedITAT Rajkot12 Apr 2023AY 2007-08

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 142Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos. 25 & 26/Rjt/2021 & C.O. Nos. 1 & 2/Rjt/2021 Assessment Years: 2006-07 & 2007-08 Assistant Commissioner Vs Shri Rajeshkumar of Income Tax, Govindlal Patel Central Circle-1, 4th Floor, Sita Rajkot Apartment, Nr. Pradyuman Police Station Sadar Bazar, Rajkot PAN: ABPPB7559M Shri Rajeshkumar Vs Assistant Govindlal Patel Commissioner of 4th Floor, Income Tax, Sita Apartment Central Circle-1, Nr. Pradyuman Police Rajkot…

Asstt. Commr. of Income Tax, Cen. Cir-1, Rajkot vs. Rajeshkumar Govindbhai Patel, Rajkot

In the result both the appeals filed by the Revenue and the Cross Objections filed by the assessee are hereby dismissed

ITA 25/RJT/2021[2006-07]Status: DisposedITAT Rajkot12 Apr 2023AY 2006-07

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 142Section 143Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA Nos. 25 & 26/Rjt/2021 & C.O. Nos. 1 & 2/Rjt/2021 Assessment Years: 2006-07 & 2007-08 Assistant Commissioner Vs Shri Rajeshkumar of Income Tax, Govindlal Patel Central Circle-1, 4th Floor, Sita Rajkot Apartment, Nr. Pradyuman Police Station Sadar Bazar, Rajkot PAN: ABPPB7559M Shri Rajeshkumar Vs Assistant Govindlal Patel Commissioner of 4th Floor, Income Tax, Sita Apartment Central Circle-1, Nr. Pradyuman Police Rajkot…

Shri Keshoraipatan Sahkari Sugar Mills Limited, Kota vs. PCIT, Udaipur

In the result, appeal of the assessee is allowed

ITA 208/JPR/2022[2017-18]Status: DisposedITAT Jaipur20 Mar 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Mahendra Gargieya (Adv.) &For Respondent: Sh. James Kurian (CIT)
Section 142(1)Section 143(2)Section 143(3)Section 263Section 80P(2)(d)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 208/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Shri Keshoraipatan Sahkari Sugar PCIT, Vs. Mills Ltd., Kota Udaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACAS 5985 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Mahendra Gargieya (Adv.) & Sh. Devang Gargieya (Adv.) jktLo dh vksj ls@…

Rekha Shekhawat, Kota vs. Pr.CIT, Udaipur

In the result, the appeal of the assessee is allowed

ITA 7/JPR/2021[2017-18]Status: DisposedITAT Jaipur16 Aug 2022AY 2017-18
For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Shri Sanajy Dhariwal, CIT
Section 115BSection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 271A

…1 REKHA SHEKHAWAT VS PR. CIT, UDAIPUR आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 7/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Smt. Rekha Shekhawat The Pr. CIT 1, Police Line Gopal Vihar Vs. Udaipur Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BUVPS 5116 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahendra Gargieya, Advocate…

Rajhans Metals, Na

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

ITA 933/AHD/2017[2012-13]Status: DisposedITAT Surat22 Oct 2021AY 2012-13
For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri Ritesh Mishra, CIT(DR)
Section 143(3)Section 263Section 271(1)(C)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No.933/AHD/2017 ("नधा"रणवष" / Assessment Year: (2012-13) (Virtual Court Hearing) Rajhans Metals, Vs. The Pr. CIT-1, Valsad, Near Shriram Quarry, At & Post – Alipore, Taluka – Chikhali, Navsari. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAFFR9543N (Assessee) (Respondent) Assessee by : Shri Rasesh Shah, CA Revenue by : Shri Ritesh Mishra, CIT(DR) सुनवाईक"तार"ख/ Date of Hearing : 27/08/2021 घोषणाक"तार"ख/Date of Pronouncement : 22/10/2021 आदेश / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: In this…

The Commissioner of Income Tax vs. M/S. Canara Bank

In the result, we do not find any merit in this

ITA/340/2015HC Karnataka17 Nov 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 143(1)Section 143(2)Section 260Section 260ASection 263

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF NOVEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.340 OF 2015 BETWEEN: 1. THE COMMISSIONER OF INCOME-TAX LTU, JSS TOWER'S, BSK III STAGE BANGALORE-560085. 2. THE ADDITIONAL COMMISSIONER OF INCOME-TAX LTU, JSS TOWERS, BSK III STAGE BANGALORE-560085. ... APPELLANTS (BY SRI. K.V. ARAVIND, ADV.,) AND: M/S. CANARA BANK BALANCE SHEET AND CENTRAL ACCOUNTS SECTION HEAD OFFICE, 112, J.C. ROAD BANGALORE-560002 PAN: AAACC 6106G. ... RESPONDENT (BY SRI. T. S…

Iss Shipping India Pvt. Ltd., (As Agent for Maersk Tankers Singapore Pte. Ltd., Singapore), Navi Mumbai vs. Dy. Commr. of Income Tax ( International Taxation), Rajkot

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 430/RJT/2018[2017-18]Status: DisposedITAT Rajkot21 Nov 2019AY 2017-18
For Appellant: Shri Porus Kaka, A.RFor Respondent: Shri Jitendra Kumar, CIT-D.R
Section 172(3)Section 172(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Rajpal Yadav, Judicial Member and Shri Amarjit Singh, Accountant Member [Conducted through E-Court at Ahmedabad] ITA Nos. 429 & 430/Rjt/2018 Assessment Year 2017-18 ISS Shipping India Pvt. The Dy. CIT, Ltd. (As Agent for Maersk (International Taxation), Room No. 312, 3rd Floor, Tankers Singapore Pte. Vs Ltd. Singapore) Unit No. Amruta Estate, M.G. 101, 1st Floor, Reliable Road, Near Girnar Plaza, Plot No. K-10, Cinema, Rajkot Thane Belapur Road, (Respondent) Airoli Navi Mumbai -400002 PAN: AAACS6213Q (Appellant) Revenue by: Shri Jitend…

Iss Shipping India Pvt. Ltd., (As Agent for Maersk Tankers Singapore Pte. Ltd., Singapore), Navi Mumbai vs. Dy. Commr. of Income Tax ( International Taxation), Rajkot

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 429/RJT/2018[2017-18]Status: DisposedITAT Rajkot21 Nov 2019AY 2017-18
For Appellant: Shri Porus Kaka, A.RFor Respondent: Shri Jitendra Kumar, CIT-D.R
Section 172(3)Section 172(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Rajpal Yadav, Judicial Member and Shri Amarjit Singh, Accountant Member [Conducted through E-Court at Ahmedabad] ITA Nos. 429 & 430/Rjt/2018 Assessment Year 2017-18 ISS Shipping India Pvt. The Dy. CIT, Ltd. (As Agent for Maersk (International Taxation), Room No. 312, 3rd Floor, Tankers Singapore Pte. Vs Ltd. Singapore) Unit No. Amruta Estate, M.G. 101, 1st Floor, Reliable Road, Near Girnar Plaza, Plot No. K-10, Cinema, Rajkot Thane Belapur Road, (Respondent) Airoli Navi Mumbai -400002 PAN: AAACS6213Q (Appellant) Revenue by: Shri Jitend…

CIT v. G.M. Mittal Stainless Steel (P.) Ltd. (130 Taxmann 67) — Cited in 22 Judgments | BharatTax