CIT v. Gabriel India Ltd.

203 ITR 108High Court1993#43 most cited

What is CIT v. Gabriel India Ltd. authority for?

The Commissioner cannot revise an assessment order under Section 263 merely because they hold a different opinion or believe a deeper inquiry was warranted if the Assessing Officer has applied their mind and conducted some inquiry. Revision under Section 263 is permissible only in cases of a complete lack of inquiry or non-application of mind by the Assessing Officer, not for merely inadequate inquiry.

990

judgments rely on this decision, according to BharatTax’s citation analysis of 366,369 Indian tax judgments — from 2009 to 2026.

Also referred to as

CIT v. Gabriel India Ltd. · 203 ITR 108 · Section 263 · revision under Section 263 · inadequate inquiry · lack of inquiry · non-application of mind · erroneous and prejudicial to revenue · Commissioner's power of revision

Also reported as

71 Taxmann 585

Sections most often in play

Section 263Section 143(3)Section 142(1)Section 144BSection 147Section 143(2)Section 148Section 1961

Issues it is cited on

inadequate enquirymalabar industrialsection 263(1)lack of enquiryprejudicial to interest of revenuerevision u/s 263revision under section 263assessment order erroneouserroneous and prejudicialsection 263section 26non-application of mind

Judgments citing CIT v. Gabriel India Ltd.

Acc Ltd, Mumbai vs. CIT(Ltu), Mumbai

In the result, appeals are partly allowed for statistical purposes

ITA 977/MUM/2019[2013-14]Status: DisposedITAT Mumbai28 Nov 2019AY 2013-14

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Yogesh Thar a/wFor Respondent: Shri Anadi Varma
Section 143(3)Section 144C(1)Section 144C(3)Section 263

…y the Hon'ble Supreme Court as well as different High Courts, such order cannot be held to be erroneous even if there may be prejudice caused to the Revenue. For such proposition, he relied upon the following decisions:– i) CIT v/s Gabriel India Ltd., [1993] 203 ITR 108 (Bom.); ii) CIT v/s Paul Brothers, [2005] 216 ITR 548 (Bom.); iii) Russel Properties Pvt. Ltd. v/s ACIT, [1977] 109 ITR 229 (Cal.); and iv) Hindustan Construction Co. Ltd. v/s DCIT, [2008] 25 SOT 359 (Mum.). 18. The leaned Counsel for the assessee submitted, there is no requirement in law that the Assessing Officer has to pass a detailed order c…

Jitf Water Infra (Naya Raipur) Ltd., New Delhi vs. ITO, Ward-13(3), New Delhi

In the result, both the appeals filed by the assessee are allowed

ITA 1103/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Nov 2019AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleआ.अ.सं/.I.T.A Nos.1102 & 1103/Del/2018 िनधा"रणवष"/Assessment Years:2013-14 & 2014-15 बनाम Jitf Water Infra (Naya Raipur) Ito, Ltd., Vs. Ward 13(3), 28, Shivaji Marg, West Delhi, New Delhi. New Delhi. अपीलाथ" Appellant ""यथ"/Respondent Pan No. Aaccj2374D

Section 263

…are allowed.” 33. In yet another case, Jubilant Energy [P] Ltd ITA No. 3927/DEL/2016 order dated 04.07.2018, the co-ordinate bench under similar facts and circumstances, has held as under: “19. The Hon'ble Bombay High Court in the case of Gabriel India Ltd 203 ITR 108 has held as under: I.T.A.Nos.1102 & 1103/Del/2018/A.Ys.2013-14 & 2014-15/JITF Water Infra (Naya Raipur) Ltd. Page 12 of 17 “The power of suo motu revision under subsection (1) is in the nature of supervisory jurisdiction and the same can be exercised only if the circumstances specified therein exist. Two circumstances must exist to enable the Co…

Jitf Water Infra (Naya Raipur) Ltd., New Delhi vs. ITO, Ward-13(3), New Delhi

In the result, both the appeals filed by the assessee are allowed

ITA 1102/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Nov 2019AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Suchitra Kambleआ.अ.सं/.I.T.A Nos.1102 & 1103/Del/2018 िनधा"रणवष"/Assessment Years:2013-14 & 2014-15 बनाम Jitf Water Infra (Naya Raipur) Ito, Ltd., Vs. Ward 13(3), 28, Shivaji Marg, West Delhi, New Delhi. New Delhi. अपीलाथ" Appellant ""यथ"/Respondent Pan No. Aaccj2374D

Section 263

…are allowed.” 33. In yet another case, Jubilant Energy [P] Ltd ITA No. 3927/DEL/2016 order dated 04.07.2018, the co-ordinate bench under similar facts and circumstances, has held as under: “19. The Hon'ble Bombay High Court in the case of Gabriel India Ltd 203 ITR 108 has held as under: I.T.A.Nos.1102 & 1103/Del/2018/A.Ys.2013-14 & 2014-15/JITF Water Infra (Naya Raipur) Ltd. Page 12 of 17 “The power of suo motu revision under subsection (1) is in the nature of supervisory jurisdiction and the same can be exercised only if the circumstances specified therein exist. Two circumstances must exist to enable the Co…

Pioneer Investcorp Ltd., Mumbai vs. Pr CIT 3, Mumbai

In the result, appeal of the assessee is allowed

ITA 3891/MUM/2019[2014-15]Status: DisposedITAT Mumbai27 Nov 2019AY 2014-15

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am M/S. Pioneer Investcorp Vs. Principal Commissioner Of Ltd., Income Tax-3, Room No.612, 6Th Floor Mumbai Aayakar Bhavan M.K.Road, Mumbai – 400020 Pan/Gir No. Aaacp2423R (Appellant) .. (Respondent)

Section 143(3)Section 263Section 73

…circumstances of the instant case, which is not permissible under law by invoking revisionary jurisdiction u/s.263 of the Act. Reliance in this regard is placed on the decision of Hon’ble Jurisdictional High Court in the case of Gabriel India Ltd reported in 203 ITR 108 (Bom). We find that the ld. CIT had not recorded any satisfaction in concrete terms as to whether the provisions of Explanation to Section 73 of the Act was per se applicable to the facts and circumstances of the instant case. 5.2. In view of the aforesaid observations, we have no hesitation in quashing the revision order passed by the ld. CIT u…

International Cargo Terminals & Rail Infrastructure Private Limited (Formerly Known As Boxtrans Logistrics (India) Services Private Limited, Mumbai vs. Pr.CIT-1, Mumbai

ITA 1637/MUM/2018[2013-14]Status: DisposedITAT Mumbai27 Nov 2019AY 2013-14

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 1637/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14)

For Appellant: Shri Nitesh Joshi, AR byFor Respondent: Shri Awangshi Gimson, DR
Section 143(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI RAM LAL NEGI, JM आयकरअपीलसं./ I.T.A. No. 1637/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14) DCIT -1(1)(1), M/s International Cargo Terminals Room No. 533, & Rail Infrastructure Pvt. Ltd. Aayakar Bhavan, (formerly known as Boxtrans M.K. Road, बिधम/ Logistics (I) Services Pvt. Ltd.) Mumbai-400 020 Godrej Coliseum, Office No. 801, Vs. C-wing, Behind Everard Nagar, Off Somaiya Hospital Road, Sion (east), Mumbai – 400 022 स्थायीलेखासं./जीआइआरसं./PAN No. AACCB8054G (अपीलाथी/Appellant) (प्रत्यथी / : Respondent) अपीलाथीकी…

Satya Prakash Sharma, Kolkata vs. Pr.CIT, Kolkata - 12, Kolkata

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

ITA 2576/KOL/2018[2011-12]Status: DisposedITAT Kolkata22 Nov 2019AY 2011-12

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

Section 133(6)Section 143(3)Section 147Section 263

…in the taxable income, and to assess tax on the income, but that does not impress the proceeding with the character of an action between the citizen and the State." 83. He also drew our attention to the judgment in the case of CIT v. Gabriel India Ltd. [1993] 203 ITR 108 /71 Taxman 585 (Bom.) 'The Income-tax Officer in this case had made enquiries in regard to the nature of the expenditure incurred by the assessee. The assessee had given detailed explanation in that regard by a letter in writing. All these are part of the record of the case. Evidently, the claim was allowed by the Income-tax Officer on being sati…

Satya Prakash Sharma, Kolkata vs. Pr.CIT, Kolkata - 12, Kolkata

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

ITA 2575/KOL/2018[2010-11]Status: DisposedITAT Kolkata22 Nov 2019AY 2010-11

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

Section 133(6)Section 143(3)Section 147Section 263

…in the taxable income, and to assess tax on the income, but that does not impress the proceeding with the character of an action between the citizen and the State." 83. He also drew our attention to the judgment in the case of CIT v. Gabriel India Ltd. [1993] 203 ITR 108 /71 Taxman 585 (Bom.) 'The Income-tax Officer in this case had made enquiries in regard to the nature of the expenditure incurred by the assessee. The assessee had given detailed explanation in that regard by a letter in writing. All these are part of the record of the case. Evidently, the claim was allowed by the Income-tax Officer on being sati…

Satya Prakash Sharma, Kolkata vs. Pr.CIT, Kolkata - 12, Kolkata

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

ITA 2574/KOL/2018[2009-10]Status: DisposedITAT Kolkata22 Nov 2019AY 2009-10

Bench: Shri A. T. Varkey, Jm & Dr. A.L. Saini, Am]

Section 133(6)Section 143(3)Section 147Section 263

…in the taxable income, and to assess tax on the income, but that does not impress the proceeding with the character of an action between the citizen and the State." 83. He also drew our attention to the judgment in the case of CIT v. Gabriel India Ltd. [1993] 203 ITR 108 /71 Taxman 585 (Bom.) 'The Income-tax Officer in this case had made enquiries in regard to the nature of the expenditure incurred by the assessee. The assessee had given detailed explanation in that regard by a letter in writing. All these are part of the record of the case. Evidently, the claim was allowed by the Income-tax Officer on being sati…

Shri Debanjan Das Gupta, Kolkata vs. ACIT(It), Circle-1(1), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1315/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 192Section 263Section 5(2)Section 6

…eding with the character of an action between the citizen and the State." 13 SA Nos. 99-104/Kol/2019 & ITA Nos. 1304,1306,1308,1311,1314&1315/Kol/2019 AY- 2014-15 83. He also drew our attention to the judgment in the case of CIT v. Gabriel India Ltd. [1993] 203 ITR 108 /71 Taxman 585 (Bom.) 'The Income-tax Officer in this case had made enquiries in regard to the nature of the expenditure incurred by the assessee. The assessee had given detailed explanation in that regard by a letter in writing. All these are part of the record of the case. Evidently, the claim was allowed by the Income-tax Officer on being sati…

Shri Bodhisattava Chattopadhyay, Kolkata vs. CIT(It&Tp), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1314/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 192Section 263Section 5(2)Section 6

…eding with the character of an action between the citizen and the State." 13 SA Nos. 99-104/Kol/2019 & ITA Nos. 1304,1306,1308,1311,1314&1315/Kol/2019 AY- 2014-15 83. He also drew our attention to the judgment in the case of CIT v. Gabriel India Ltd. [1993] 203 ITR 108 /71 Taxman 585 (Bom.) 'The Income-tax Officer in this case had made enquiries in regard to the nature of the expenditure incurred by the assessee. The assessee had given detailed explanation in that regard by a letter in writing. All these are part of the record of the case. Evidently, the claim was allowed by the Income-tax Officer on being sati…

Malay Ghosh, Midnapoire vs. ACIT(It), Circle-1(2), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1311/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 192Section 263Section 5(2)Section 6

…eding with the character of an action between the citizen and the State." 13 SA Nos. 99-104/Kol/2019 & ITA Nos. 1304,1306,1308,1311,1314&1315/Kol/2019 AY- 2014-15 83. He also drew our attention to the judgment in the case of CIT v. Gabriel India Ltd. [1993] 203 ITR 108 /71 Taxman 585 (Bom.) 'The Income-tax Officer in this case had made enquiries in regard to the nature of the expenditure incurred by the assessee. The assessee had given detailed explanation in that regard by a letter in writing. All these are part of the record of the case. Evidently, the claim was allowed by the Income-tax Officer on being sati…

Ravi Kiran Sinha, Dhanbad vs. ACIT(It), Circle-1(2), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1308/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 192Section 263Section 5(2)Section 6

…eding with the character of an action between the citizen and the State." 13 SA Nos. 99-104/Kol/2019 & ITA Nos. 1304,1306,1308,1311,1314&1315/Kol/2019 AY- 2014-15 83. He also drew our attention to the judgment in the case of CIT v. Gabriel India Ltd. [1993] 203 ITR 108 /71 Taxman 585 (Bom.) 'The Income-tax Officer in this case had made enquiries in regard to the nature of the expenditure incurred by the assessee. The assessee had given detailed explanation in that regard by a letter in writing. All these are part of the record of the case. Evidently, the claim was allowed by the Income-tax Officer on being sati…

Nayan Mukherjee, Kolkata vs. ACIT (It), Circle-1(2), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1306/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 192Section 263Section 5(2)Section 6

…eding with the character of an action between the citizen and the State." 13 SA Nos. 99-104/Kol/2019 & ITA Nos. 1304,1306,1308,1311,1314&1315/Kol/2019 AY- 2014-15 83. He also drew our attention to the judgment in the case of CIT v. Gabriel India Ltd. [1993] 203 ITR 108 /71 Taxman 585 (Bom.) 'The Income-tax Officer in this case had made enquiries in regard to the nature of the expenditure incurred by the assessee. The assessee had given detailed explanation in that regard by a letter in writing. All these are part of the record of the case. Evidently, the claim was allowed by the Income-tax Officer on being sati…

Shri Himadri Mallick, Kolkata vs. CIT (It&Tp), Kolkata

In the result, all the six appeals of the assessee’s are allowed and the Stay applications are dismissed

ITA 1304/KOL/2019[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 143(3)Section 192Section 263Section 5(2)Section 6

…eding with the character of an action between the citizen and the State." 13 SA Nos. 99-104/Kol/2019 & ITA Nos. 1304,1306,1308,1311,1314&1315/Kol/2019 AY- 2014-15 83. He also drew our attention to the judgment in the case of CIT v. Gabriel India Ltd. [1993] 203 ITR 108 /71 Taxman 585 (Bom.) 'The Income-tax Officer in this case had made enquiries in regard to the nature of the expenditure incurred by the assessee. The assessee had given detailed explanation in that regard by a letter in writing. All these are part of the record of the case. Evidently, the claim was allowed by the Income-tax Officer on being sati…

Sai Enterprises, Thane vs. Pr. CIT- 2, Thane

The appeal stands allowed in terms of our above order

ITA 3075/MUM/2019[2014-15]Status: DisposedITAT Mumbai15 Nov 2019AY 2014-15

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ I.T.A. No.3075/Mum/2019 (िनधा"रण वष" / Assessment Year: 2014-15) Sai Enterprises Pr. Cit-2 2Nd Floor, Rosa Vista Ashar I.T. Pak, “B” Wing बनाम/ 6Th Floor, Wagle Indl. Estate Opp. Suraj Water Park Vs. Ghodbunder Road, Thane(W) Thane(E), Maharashtra. Maharashtra. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaefs-0841-H (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Shri Subodh Ratnaparkhi-Ld. Ar Revenue By : Chaudhary Arun Kumar Singh - Ld.Sr.Dr सुनवाई की तारीख/ : 20/08/2019 Date Of Hearing घोषणा की तारीख / : 15/11/2019 Date Of Pronouncement आदेश / O R D E R Manoj Kumar Aggarwal (): - 1.1 As Per The Provisions Of Section 263 Of Income Tax Act, 1961, The Revenue Authorities Namely Pr. Commissioner Of Income Tax / Commissioner Of Income Tax Is Vested With The Supervisory Powers Of Suo-Moto Revision Of Any Order Passed By The Assessing Officer [Ao]. For The Said Purpose, The Appropriate Authority May Call For & Examine

For Appellant: Shri Subodh Ratnaparkhi-Ld. ARFor Respondent: Chaudhary Arun Kumar Singh - Ld.Sr.DR
Section 263

…2). 3 Sai Enterprises Assessment Year :2014-15 1.2 The Hon’ble Delhi High Court, CIT V/s Vikas Polymers (supra), further observed that as regards the scope and ambit of the expression "erroneous", Hon’ble Bombay High Court in CIT vs. Gabriel India Ltd. [1993 203 ITR 108 (Bombay)], held with reference to Black's Law Dictionary that an "erroneous judgment" means "one rendered according to course and practice of Court, but contrary to law, upon mistaken view of law; or upon erroneous application of legal principles" and thus it is clear that an order cannot be termed as "erroneous" unless it is not in accordance wi…

M/S. La Opala RG Ltd., Kolkata vs. ACIT, Range - 12, Kolkata

In the result, the appeal of the assessee is allowed

ITA 559/KOL/2018[2013-14]Status: DisposedITAT Kolkata31 Oct 2019AY 2013-14

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 139Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 14ASection 263Section 80ISection 80l

…der the facts and circumstances of the case. This position is further supported by the following judicial pronouncements; - CITVs. Anil Kumar Sharma, 335 ITR 83 (Del HC); - CIT Vs. Developement Credit Bank Ltd. 323 ITR 206 (2010); - CIT vs Gabriel India Ltd. 203 ITR 108 (1993); 9 La Opala RG Ltd.., AY- 2013-14 - CIT Vs. Vikash Polymers 341 ITR 537 (Del); 8. In this regard, the ld AR also placed reliance on the judgment of Delhi High Court in the case of Fab India Overseas (P) Ltd. Vs. CIT, 201 Taxman 173 wherein under the similar facts and circumstances of the case, the Hon'ble court quashed the order passed…

Radiant Hues Crm Solutions Pvt Ltd, Gurgaon vs. Pr. CIT, Gurgaon

In the result, the appeal of the assessee in ITA No

ITA 3846/DEL/2019[2014-15]Status: DisposedITAT Delhi31 Oct 2019AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2014-15]

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Sanjay Shivam, CIT- DR
Section 143(3)Section 263

…re allowed.” 18. In yet another case, Jubilant Energy [P] Ltd ITA No. 3927/DEL/2016 order dated 04.07.2018, the co-ordinate bench under similar facts and circumstances, has held. as under: “19. The Hon'ble Bombay High Court in the case of Gabriel India Ltd 203 ITR 108 has held. as under: “The power of suo motu revision under subsection (1) is in the nature of supervisory jurisdiction and the same can be exercised only if the circumstances specified therein exist. Two circumstances must exist to enable the Commissioner to exercise power of revision under this sub-section, viz., (i) the order is erroneous; (ii…

Building Materials & Technology Promotion Council, New Delhi vs. DCIT(E), Circle- 1(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 3846/DEL/2017[2007-08]Status: PendingITAT Delhi31 Oct 2019AY 2007-08

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2014-15]

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Sanjay Shivam, CIT- DR
Section 143(3)Section 263

…re allowed.” 18. In yet another case, Jubilant Energy [P] Ltd ITA No. 3927/DEL/2016 order dated 04.07.2018, the co-ordinate bench under similar facts and circumstances, has held. as under: “19. The Hon'ble Bombay High Court in the case of Gabriel India Ltd 203 ITR 108 has held. as under: “The power of suo motu revision under subsection (1) is in the nature of supervisory jurisdiction and the same can be exercised only if the circumstances specified therein exist. Two circumstances must exist to enable the Commissioner to exercise power of revision under this sub-section, viz., (i) the order is erroneous; (ii…

Navnidhi Steel and Engg Co. P.Ltd, Mumbai vs. Pr.CIT-5, Mumbai

In the result, assessee’s appeal is allowed

ITA 2580/MUM/2018[2010-11]Status: DisposedITAT Mumbai25 Oct 2019AY 2010-11

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Raj Kumar SinghFor Respondent: Shri K. Madhusudhan
Section 143(1)Section 147Section 263Section 40A(3)

…ised Representative relied upon the following decisions:– 7 M/s. Bombay Gow Rakshak Mandali i) Malabar Industrial Co. Ltd. v/s CIT, [2000] 243 ITR 083 (SC); ii) CIT v/s Greenworld Corporation, [2009] 314 ITR 081 (SC); iii) CIT v/s Gabrial India Ltd., [1993] 203 ITR 108 (Bom.); iv) CIT & Anr. v/s Gokuldas Exports & Ors., [2011] 333 ITR 214 (Kar.); v) CIT v/s Sohana Woollen Mills, [2008] 296 ITR 238 (P&H); vi) Venkata Krishna Rice Co. v/s CIT, [1987] 163 ITR 129 (Mad.); and vii) Shri Ganesh Rice Mills v/s CIT, [2007] 294 ITR 316 (All.). 4. The learned Departmental Representative strongly relying upon the observa…

Blue Star Ltd., Mumbai vs. Principal Commissioner of Income Tax-1, Mumbai

The appeal stands partly allowed in terms of our above order

ITA 1941/MUM/2018[2013-14]Status: DisposedITAT Mumbai24 Oct 2019AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Niraj Sheth – Ld. ARFor Respondent: Shri N.S. Jangpangi – Ld. DR
Section 263

…92). 1.2 The Hon’ble Delhi High Court, CIT V/s Vikas Polymers (supra), further observed that as regards the scope and ambit of the expression 3 Blue Star Ltd Assessment Year :2013-14 "erroneous", Hon’ble Bombay High Court in CIT vs. Gabriel India Ltd. [1993 203 ITR 108 (Bombay)], held with reference to Black's Law Dictionary that an "erroneous judgment" means "one rendered according to course and practice of Court, but contrary to law, upon mistaken view of law; or upon erroneous application of legal principles" and thus it is clear that an order cannot be termed as "erroneous" unless it is not in accordance wi…