How many judgments cite CIT v. Gabriel India Ltd.?

990 judgments on BharatTax cite CIT v. Gabriel India Ltd. (203 ITR 108), spanning 2009 to 2026.

Which sections of the Income Tax Act does CIT v. Gabriel India Ltd. come up under?

It is most often cited in judgments turning on Section 263, Section 143(3), Section 142(1), Section 144B, Section 147, Section 143(2).

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 366,005 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 263 Section 143(3)Section 142(1)Section 144B Section 147 Section 143(2)Section 148 Section 1961

Issues it is cited on

inadequate enquiry malabar industrial section 263(1)lack of enquiry prejudicial to interest of revenue revision u/s 263 revision under section 263 assessment order erroneous erroneous and prejudicial section 263 section 26 non-application of mind

Judgments citing CIT v. Gabriel India Ltd.

M/S Universal Product (P) Ltd., Meerut vs. CIT, Meerut

In the result, appeal of the assessee is allowed

ITA 2056/DEL/2013[2008-09]Status: DisposedITAT Delhi08 Oct 2015AY 2008-09

Bench: Sh. G.C.Gupta, V.P. & Sh. Prashant Maharishi, Am

Section 143(3)Section 263

…by itself give occasion to the Commissioner to pass orders under section 263 of the Act, merely because he has a different opinion in the matter. It is only in cases of 'lack of inquiry' that such a course of action would be open. In Gabriel India Ltd. [1993] 203 ITR 108 (Bom), law on this aspect was discussed in the following manner (page 113): ' . . . From a reading of sub-section (1) of section 263, it is clear that the power of suo motu revision can be exercised by the Commissioner only if, on examination of the records of any proceedings under this Act, he considers that any order passed therein by the Inco…

Lakshya Seth, Delhi vs. ITO, New Delhi

In the result, the appeal of the assessee is allowed and impugned notice

ITA 218/DEL/2015[2011-12]Status: DisposedITAT Delhi07 Oct 2015AY 2011-12

Bench: Shri N.K. Saini & Shri Chandra Mohan Garg

For Appellant: Shri Suresh K. Gupta, CAFor Respondent: Shri Gajanand Meena, CIT DR

Section 143Section 143(3)Section 263Section 44ASection 69A

…by itself give occasion to the Commissioner to pass orders under section 263 of the Act, merely because he has a different opinion in the matter. It is only in cases of "lack of inquiry" that such a course of action would be open. In Gabriel India Ltd. [1993] 203 ITR 108 (Bom), law on this aspect was discussed in the following manner (page 113): " . . . From a rending of sub-section (1) of section 263, it is clear that the power of suo motu revision can be exercised by the Commissioner only if, on examination of the records of any proceedings under this Act, he considers that any order passed therein by the Incom…

Ms. Beena Jain, Meerut vs. CIT, Meerut

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

ITA 2080/DEL/2013[2008-09]Status: DisposedITAT Delhi30 Sept 2015AY 2008-09

Bench: Shri Inturi Rama Rao & Smt. Beena Pillai

Section 143(3)Section 145(3)Section 263Section 68

…was a possible view and that the condition precedent for invoking jurisdiction under section 263 by the Commissioner of Income-tax did not exist in the facts of the present case. 22.1 Hon’ble Bombay High Court in the case of CIT vs. Gabriel India Ltd.,(1993) 203 ITR 108 has held as under; “ The power of suo motu revision under sub-section (1) of section 263 of the Income-tax Act, 1961, is in the nature of supervisory jurisdiction and can be exercised only if the circumstances specified therein exist. Two circumstances must exist to enable the Commissioner to exercise the power of revision under this sub-section…

Sri.P. Shyamaraju, Bangalore vs. CIT, Bangalore

In the result, the assessee's appeal for Assessment Year 2003-04 is allowed

ITA 612/BANG/2011[2003-04]Status: DisposedITAT Bangalore30 Jul 2015AY 2003-04

For Appellant: Shri A. Shankar, AdvocateFor Respondent: Smt. A. Neera Malhotra, CIT(D.R)

Section 132Section 143(3)Section 153ASection 263

…ns, the learned Authorised Representative has placed reliance on the following pronouncements :- i. CIT V Max India Ltd. reported in 295 ITR 282 (SC). ii. Malabar Industrial Co. Ltd. V CIT reported in 243 ITR 83 (SC). iii. CIT V Gabriel India Ltd. reported in 203 ITR 108 (Bom) iv. CIT V Sunbeam Auto Ltd. reported in 332 ITR 167 (Delhi). v. CIT and Another V D.G. Gopala Gowda (ITA No.1422/2006 dt.5.3.2013) – unreported decision of the Hon'ble Karnataka High Court; and vi. Saravana Developers V CIT in ITA No.620/Bang/2011 & 48/Bang/2013 dt.6.9.2013 of the co-ordinate bench of the ITAT, Bangalore. 4.1.2 The learned…

Infrastructue Development Finance Company Limited, Chennai vs. ACIT, Chennai

In the result, the appeal of the assessee in ITA

ITA 1197/CHNY/2012[2007-08]Status: DisposedITAT Chennai22 May 2015AY 2007-08

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. No.1197/Mds/2012 ("नधा"रण वष" / Assessment Year : 2007-2008)

For Appellant: Shri. Farrokh V. Irani, AdvocateFor Respondent: Shri. N. Rengaraj, IRS, CIT

Section 143(3)Section 263

…come, 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’’. I.T.A.No.1197/Mds/2012 :- 4 -: 4.1 He also relied on the judgment of CIT vs. Gabriel India Ltd reported in 203 ITR 108 (Bom.) wherein it was held as under:- “The Income Tax Officer in this case had made enquires 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 Offic…

Mr. B.N. Malthesh, Bangalore vs. ITO, Bangalore

In the result, the assessee's appeal for Assessment Year 2009-10 is allowed and the stay petition filed by the assessee is dismissed

ITA 329/BANG/2014[2009-10]Status: DisposedITAT Bangalore20 Mar 2015AY 2009-10

For Respondent: Shri Bijoy Kumar Panda, Addl. CIT (D.R)

Section 143(2)Section 143(3)Section 263Section 44A

…Assessing S.P. No.209/Bang/2014 Officer by invoking jurisdiction under Section 263 of the Act. We rely on the following decisions for the above proposition. 2.3 We draw your kind attention to the observations of the Hon'ble Bench in Gabriel India Ltd.’s case 203 ITR 108 at page No.115 reads as under : This section does not visualize a case of submission of the judgment of the Commissioner for that of the Income Tax Officer, who passed the order, unless the decision is held to be erroneous. Cases may be visualized where the Income Tax Officer while making an assessment examines the accounts, makes enquiries, appl…

Globus Infocom Ltd

The appeal is disposed of

ITA/447/2013HC Delhi13 Aug 2014

Section 115JSection 263Section 36(1)(ii)Section 80

…give occasion to the Commissioner to pass orders under section 263 of the Act, merely because he has a different opinion in the matter. It is only in cases of “lack of inquiry” that such a course of action would be open. In Gabriel India Ltd. [1993] 203 ITR 108 (Bom), law on this aspect was discussed in the following manner (page 113): 2014:DHC:3882-DB ITA No. 447/2013 Page 11 of 16 “ . . . From a rending of sub-section (1) of section 263, it is clear that the power of suo motu revision can be exercised by the Commissioner only if, on exa…

CIT vs. Goetze (India) Ltd

ITA/1179/2010HC Delhi09 Dec 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

Section 10(33)Section 115JSection 14ASection 154Section 260ASection 263

…elf give occasion to the Commissioner to pass orders under section 263 of the Act, merely because he has a different opinion in the matter. It is only in cases of “lack of inquiry” that such a course of action would be open. In Gabriel India Ltd. [1993] 203 ITR 108 (Bom), law on this aspect was discussed in the following manner (page 113): … From a rending of sub-section (1) of section 263, it is clear that the power of suo motu revision can be exercised by the Commissioner only if, on examination of the records of any proceedings under this Act, he considers that any order passed therein by the Inc…

CIT vs. Goetze (India) Ltd

ITA - 1179 / 2010HC Delhi09 Dec 2013

Section 10(33)Section 115JSection 14ASection 154Section 260ASection 263

The Commissioner of Income Tax I vs. M/s. Bhagiradha Chemicals AND Industries Ltd

ITTA/447/2013HC Telangana25 Sept 2013

CIT vs. New Delhi Television Ltd

The appeal is disposed of, with no order as to costs

ITA/1691/2010HC Delhi10 Sept 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

Section 143(3)Section 263Section 80H

…self give occasion to the Commissioner to pass orders under section 263 of the Act, merely because he has a different opinion in the matter. It is only in cases of 'lack of inquiry' that such a course of action would be open. In Gabriel India Ltd. [1993] 203 ITR 108 (Bom), law on this aspect was discussed in the following manner (page 113) . . . From a reading of sub-section (1) of section 263, it is clear that the power of suo motu revision can be exercised by the Commissioner only if, on examination of the records of any proceedings under this Act, he considers that any order passed there…

CIT vs. New Delhi Television Ltd

The appeal is disposed of, with no order as to costs

ITA - 1691 / 2010HC Delhi10 Sept 2013

Section 143(3)Section 263Section 80H

Commissioner of Income Tax Delhi V vs. New Delhi Television Ltd

The appeal is disposed of, with no order as to costs

ITA - 1404 / 2009HC Delhi10 Sept 2013

Section 143(3)Section 263Section 80H

DIT vs. Jyoti Foundation

The appeal is dismissed

ITA/267/2013HC Delhi09 Jul 2013

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

Section 143(3)Section 147Section 263

…ITA No. 267/2013 Page 1 of 12 $~1. * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NO. 267/2013 Date of decision: 9th July, 2013 DIT ..... Appellant Through Mr. Karan Khanna, Sr. Standing Counsel. versus JYOTI FOUNDATION ..... Respondent Through Ms. Prem Lata Bansal, Sr. Advocate with Mr. Sarfaraz Ahmad & Ms. Ruchi Jain, Advocates. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE SANJEEV SACHDEVA SANJIV KHANNA, J. (OR…

Nava Bharat Ferro Alloys Ltd vs. The Dy.Commi.of Income Tax Hyd

ITTA/18/2001HC Telangana27 Jun 2013

For Respondent: Mr. A.V.A. Siva

Section 143(3)Section 256(2)Section 263

…held that the Commissioner cannot initiate proceedings with a view to start fishing and roving inquiries in matters or orders which are already concluded and that the 8 [2011] 332 ITR 167 (Delhi) 9 [1993] 203 ITR 108 (Bom.) CVNR, J & CKR, J RC 18/2001 11 Department cannot be permitted to begin fresh litigation because of new views they entertain on facts or new versions which they present as to what should be the inference or proper inference either of the facts disclosed or the weight of the circumstance and that if this is permitted, litigation wo…

Commissioner of Income Tax vs. Orient Crafts Ltd

ITA/955/2009HC Delhi01 Jun 2012

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

Section 260ASection 28Section 5Section 80H

…self give occasion to the Commissioner to pass orders under section 263 of the Act, merely because he has a different opinion in the matter. It is only in cases of “lack of inquiry” that such a course of action would be open. In Gabriel India Ltd. [1993] 203 ITR 108 (Bom), law on this aspect was discussed in the following manner (page 113): ITA No. 591/2008 and connected matters 31 “… From a rending of sub-section (1) of section 263, it is clear that the power of suo motu revision can be exercised by the Commissioner only if, on examination of the records of any proceedings under this Act, he consid…

The Commissioner of Income Tax vs. Orient Craft Ltd

ITA - 1010 / 2008HC Delhi01 Jun 2012

Section 260ASection 28Section 5Section 80H

…self give occasion to the Commissioner to pass orders under section 263 of the Act, merely because he has a different opinion in the matter. It is only in cases of “lack of inquiry” that such a course of action would be open. In Gabriel India Ltd. [1993] 203 ITR 108 (Bom), law on this aspect was discussed in the following manner (page 113): 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 31 “… From a rending of sub-section (1) of section 263, it is clear that the power of suo motu revision can be exercised by the Commissioner only if, on examination of the records of any proceedings under th…

The Commissioner of Income Tax vs. Orient Carft Ltd

ITA - 996 / 2008HC Delhi01 Jun 2012

Section 260ASection 28Section 5Section 80H

…self give occasion to the Commissioner to pass orders under section 263 of the Act, merely because he has a different opinion in the matter. It is only in cases of “lack of inquiry” that such a course of action would be open. In Gabriel India Ltd. [1993] 203 ITR 108 (Bom), law on this aspect was discussed in the following manner (page 113): 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 31 “… From a rending of sub-section (1) of section 263, it is clear that the power of suo motu revision can be exercised by the Commissioner only if, on examination of the records of any proceedings under th…

The Commissioner of Income Tax vs. Orient Craft Ltd

ITA - 994 / 2008HC Delhi01 Jun 2012

Section 260ASection 28Section 5Section 80H

…self give occasion to the Commissioner to pass orders under section 263 of the Act, merely because he has a different opinion in the matter. It is only in cases of “lack of inquiry” that such a course of action would be open. In Gabriel India Ltd. [1993] 203 ITR 108 (Bom), law on this aspect was discussed in the following manner (page 113): 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 31 “… From a rending of sub-section (1) of section 263, it is clear that the power of suo motu revision can be exercised by the Commissioner only if, on examination of the records of any proceedings under th…

The Commissioner of Income Tax vs. Orient Craft Ltd

ITA - 993 / 2008HC Delhi01 Jun 2012

Section 260ASection 28Section 5Section 80H

…self give occasion to the Commissioner to pass orders under section 263 of the Act, merely because he has a different opinion in the matter. It is only in cases of “lack of inquiry” that such a course of action would be open. In Gabriel India Ltd. [1993] 203 ITR 108 (Bom), law on this aspect was discussed in the following manner (page 113): 2012:DHC:3792-DB ITA No. 591/2008 and connected matters 31 “… From a rending of sub-section (1) of section 263, it is clear that the power of suo motu revision can be exercised by the Commissioner only if, on examination of the records of any proceedings under th…