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.

M/S. Dwarkadhis Buildwell Pvt. Ltd., Bhiwani vs. CIT, Hisar

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

ITA 3097/DEL/2014[2006-07]Status: DisposedITAT Delhi01 Jul 2019AY 2006-07

Bench: Sh. R. K. Panda & Sh. Kuldip Singhassessment Year: 2006-07 Dwarkadhis Buildwell Pvt. Ltd Cit C/O N. K. Jain, Advocate Naya Vs Hisar Bazar, Bhiwani Pan No. Aaccd1951E (Appellant) (Respondent) Appellant By Shri Naveen Gupta Ca Shri Ashu Goyal, Ca Sh. Ashok Kumar Jain, Ca Respondent By Ms. Nidhi Srivastava, Cit Dr Date Of Hearing: 16/04/2019 Date Of Pronouncement: 01/07/2019 Order

Section 133ASection 143Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2006-07 Dwarkadhis Buildwell Pvt. Ltd CIT C/o N. K. jain, Advocate Naya Vs Hisar Bazar, Bhiwani PAN No. AACCD1951E (APPELLANT) (RESPONDENT) Appellant by Shri Naveen Gupta CA Shri Ashu Goyal, CA Sh. Ashok Kumar Jain, CA Respondent by Ms. Nidhi Srivastava, CIT DR Date of hearing: 16/04/2019 Date of Pronouncement: 01/07/2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 21.03.2014 pased u/s. 263 of the…

Zeiss Pharmaceuticals Pvt. Ltd., Karnal vs. ITO, Karnal

In the result, the appeal is dismissed

ITA 2859/DEL/2016[2012-13]Status: DisposedITAT Delhi07 Feb 2019AY 2012-13

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2012-13

Section 143(3)Section 263Section 80I

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘C’, New Delhi Before : Shri Amit Shukla, Judicial Member And Shri L.P. Sahu, Accountant Member Assessment Year: 2012-13 Zeiss Pharmaceuticals Pvt. Ltd., vs. Income-tax Officer C/o Viney Goel & Associates, B-2, Karnal. Purshotam Gaden, Kanjpura Road, Near Chandranchal Banquet Hall, Karnal. PAN- AAACZ2089F (Appellant) (Respondent) Appellant by Sh. Ved Jain, Advocate & Sh. Ashish Goel, CA Respondent by Sh. A,K, Mishra, CIT/DR Date of Hearing 03.01.2019 Date of Pronouncement 07.02.2019 ORDER Per L.P. Sahu, A.M.: This is an appeal filed by the assessee challeng…