CIT v. Hindustan Marketing & Advertising Co. Ltd.

196 Taxmann 368High Court2011#9233 most cited

What is CIT v. Hindustan Marketing & Advertising Co. Ltd. authority for?

Revisionary action under Section 263 is not justified solely on the grounds of inadequate inquiry if the Assessing Officer (AO) has conducted sufficient inquiries and adopted a permissible view, even if the Commissioner believes further inquiries were warranted.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. Hindustan Marketing & Advertising Co. Ltd. · section 263 · inadequate inquiry · Commissioner's powers · Assessing Officer's inquiry · revisionary action · erroneous and prejudicial · sufficient inquiry · permissible view

Also reported as

46 DTR 109

Sections most often in play

Section 263Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 144BSection 147Section 69A

Issues it is cited on

lack of enquirymalabar industrialerroneous and prejudicialsection 263section 26section 142(1)section 143section 14section 143(3)businessdocumentinterest

Judgments citing CIT v. Hindustan Marketing & Advertising Co. Ltd.

Himmatlal Kanhaiyalal Jain, Mumbai vs. PCIT, Mumbai-41, Mumbai

In the result, appeal filed by the Assessee stands allowed

ITA 102/MUM/2025[2017-18]Status: DisposedITAT Mumbai23 May 2025AY 2017-18

Bench: Shri Narender Kumar Choudhryshri Prabhash Shankarassessment Year: 2017-18

For Appellant: Shri Prakash JhujhunwalaFor Respondent: Shri. Biswanath Das-CIT DR
Section 142(1)Section 143Section 143(3)Section 263Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Assessment Year: 2017-18 Himmatlal Kanhaiyalal PCIT, Mumbai Jain Room No. 541, Kautilya Shop No.3, Jai Narayan Bhavan, C-41 to C-43, G- Niwas, Off. Aarey Road, VS. Block, Bandra Kurla Goregaon (East), Mumbai complex, Bandra (East), 400063 Mumbai 400051 PAN: AAAPJ4427A (Appellant) (Respondent) Present for: Assessee by : Shri Prakash Jhujhunwala Revenue by : Shri. Biswanath Das-CIT DR Date of Hearing : 03.03.2025 Date of Pronouncement : 23.05.2025 O R D E R…

Jalalabad Solvex Private Ltd, Jalalabad vs. Pr Commissioner of Income Tax, Amritsar-1

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

ITA 117/ASR/2024[2014-2015]Status: DisposedITAT Amritsar29 Jan 2025AY 2014-2015

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Ashwani Kalia, C.A
Section 143(1)Section 143(3)Section 144BSection 147Section 148Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER I.T.A. No. 117/Asr/2024 Assessment Year: 2014-15 Jalalabad Solvex Pvt. Ltd. Vs. Pr. Commissioner of Income Tax-1, FF Road, Jalalabad 152024 Amritsar Punjab [PAN: AAACJ 8552B] (Respondent) (Appellant) Appellant by : Sh. Ashwani Kalia, C.A. : Respondent by Sh. Anupam Kant Garg, CIT-DR Date of Hearing : 17.12.2024 Date of Pronouncement : 29.01.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of the ld. PCI…

Aaravi Developers, Ahmedabad vs. The Principal Commissioner of Income Tax - 3, Ahmedabad

In the result, the appeal of the Assessee is allowed

ITA 659/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad23 Jul 2024AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.659/Ahd/2024 "नधा"रण वष" /Assessment Year : 2018-19 Aaravi Developers The Pr.Cit-3 बनाम/ A-312, Siddhi Vinayak Tower Ahmedabad B/H. Divya Bhaskar V/S. S.G. Highway, Makarba Ahmedabad – 380 051 (Gujarat) "थायी लेखा सं./Pan: Abdfa 5385 J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Vimal Desai, Ar Revenue By : Shri Kamlesh Makwana, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 16/07/2024 घोषणा क" तार"ख /Date Of Pronouncement: 23/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Assessee Against The Order Dated 16-03-2024 Passed By The Principal Commissioner Of Income Tax-3, Ahmedabad (Hereinafter Referred To As “Pcit” In Short) In Exercise Of The Revisionary Powers Under Section 263 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act” In Short) For The Assessment Year (Ay) 2018-19. Aaravi Developers Vs. The Pr.Cit Asst. Year : 2018-19

For Appellant: Shri Vimal Desai, ARFor Respondent: Shri Kamlesh Makwana, CIT-DR
Section 143(3)Section 263Section 68

…nts establish that revisionary action under Section 263 of the Act is not justified on grounds of inadequate inquiry if the AO has conducted sufficient inquiries and taken a permissible view. In the case of CIT vs. Hindustan Marketing & Advertising Co. Ltd. - 46 DTR 109 (Delhi High Court), it was held that if the AO has made inquiries and the Commissioner believes more inquiries should have been made, it does not justify revision under Section 263 of the Act. Similarly, in the case of Metacaps Engineering & Mahendra Construction Co. (J.V.) vs. CIT - 86 Taxmann.com 128 (ITAT Mumbai), it was held that merely becaus…

Swaran Financial Pvt Ltd., Kolkata vs. PCIT-2, Kolkata

In the result, the appeal of the assessee is allowed

ITA 192/KOL/2022[2016-17]Status: DisposedITAT Kolkata14 Dec 2022AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz)& Shri Rajesh Kumar]

Section 131Section 133(6)Section 139Section 143(3)Section 263Section 263(1)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजपाल यादव,उपा"य"(कोलकाता "े") एवं "ी राजेश कुमार, लेखा सद"य के सम" [Before Shri Rajpal Yadav, Vice-President (KZ)& Shri Rajesh Kumar, Accountant Member] I.T.A. No. 192/Kol/2022 Assessment Year: 2016-17 Swaran Financial Pvt. Ltd. Vs. PCIT-2, Kolkata (PAN: AAECS 4024 R) Appellant / (अपीलाथ!) Respondent / ("#यथ!) 03.11.2022 Date of Hearing / सुनवाई क& 'त(थ Date of Pronouncement / 14.12.2022 आदेश उ*घोषणा क& 'त(थ For the Appellant / Shri N. S. Saini, Advocate 'नधा/0रती क& ओर से For the Respondent / Shri Amol K…

Hoshiarpur Traders, Hoshiarpur vs. Principal Commissioner of Income Tax -1, Jalandhar

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

ITA 117/ASR/2022[2017-18]Status: DisposedITAT Amritsar11 Nov 2022AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.117/Asr/2022 Assessment Year: 2017-18 Hoshiarpur Traders, Near Vs. PCIT-1, Lajwanti Stadium, Tanda Jalandhar. Chowk, Hoshiarpur. [PAN: AAIFH5571P] (Respondent) (Appellant) Appellant by Sh. Rahit Kapoor, CA and Sh. V.S. Aggarwal. Respondent by Sh. Rohit Mehra, CIT.DR Date of Hearing 19.10.2022 Date of Pronouncement 11.11.2022 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee is directed against the order of the ld. Pr. Commissioner o…

Shrimati Ravinder Bawa, Jalandhar vs. Income Tax Officer Ward-2(3), Jalandhar

In the result, the appeal of the assessee is allowed

ITA 703/ASR/2019[2011-12]Status: DisposedITAT Amritsar14 Jul 2021AY 2011-12

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 133(6)Section 143Section 143(3)Section 148Section 263Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. No. 703/Asr/2019 Assessment Year: 2011-12 Smt. Ravinder Bawa Vs. Income Tax Officer, Prop. M/s Ramco Auto Ward-2(3), Industries, Preet Nagar, Jalandhar Jalandhar [PAN: AAMPB 2811N] (Appellant) (Respondent) Appellant by Sh. Surinder Mahajan, Sh. Kuldeep Bhagat, C.A. & Sh. Vikas Bhagat, Adv. Respondent by Sh Anupam Kant Garg CIT(DR) Date of Hearing 09.07.2021 Date of Pronouncement 14.07.2021 ORDER Per Laliet Kumar, J.M. This appeal of the assessee is direct…

Kailashchandra Khandelwal, Sendhwa vs. Pr. CIT -2, Indore

ITA 562/IND/2019[2014-15]Status: DisposedITAT Indore30 Apr 2021AY 2014-15

Bench: Hon'Ble Manish Borad & Hon'Ble’ Madhumita Royassessment Year:2014-15 Shri Kailash Khandelwal Pr. Cit-2, Prop. M/S. Vikash Krishi Indore बनाम/ Seva Kendra, Bus Stand, Vs. Sendhwa, Barwani (Appellant) (Respondent ) P.A. No. Acmpk2991E Appellant By Shri Girish Agrawal & Shri Vijay Bansal, Nisha Lahoti, Ars Revenue By Shri S.B. Prasad, Cit-Dr

Section 143(3)Section 14ASection 263Section 44A

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE HON'BLE MANISH BORAD,ACCOUNTANT MEMBER AND HON'BLE’ MADHUMITA ROY, JUDICIAL MEMBER Assessment Year:2014-15 Shri Kailash Khandelwal Pr. CIT-2, Prop. M/s. Vikash Krishi Indore बनाम/ Seva Kendra, Bus Stand, Vs. Sendhwa, Barwani (Appellant) (Respondent ) P.A. No. ACMPK2991E Appellant by Shri Girish Agrawal & Shri Vijay Bansal, Nisha Lahoti, ARs Revenue by Shri S.B. Prasad, CIT-DR Date of Hearing: 8.04.2021 Date of Pronouncement: 30.04.2021 आदेश / O R D E R PER MANISH BORAD, A.M: By way of this appeal, the appell…

Satyanarayan Sharma, Indore vs. Principal Commissioner of Income Tax-I, Indore

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

ITA 426/IND/2018[2013-14]Status: DisposedITAT Indore28 Dec 2020AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year:2013-14

Section 143(3)Section 154oSection 2Section 263Section 54F

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year:2013-14 Satyanarayan Sharma, Pr.CIT-I, 11/2, South Tukoganj, Indore बनाम/ Swapnalok Colony, Vs. Indore (Appellant) (Revenue ) P.A. No.AEAPS5126D Appellant by Shri Girish Agrawal & Miss Nisha Lahoti, ARs Revenue by Smt. Ashima Gupta, CIT-DR Date of Hearing: 11.11.2020 Date of Pronouncement: 28.12.2020 आदेश / O R D E R PER KUL BHARAT, J.M: This appeal by the assessee is directed against the order of ld. Pr. Commissione…

Amar Singh Chaudhary, Jabalpur vs. Principle Commissioner of Income Tax -1, Jabalpur

In the result, the assessee’s appeal is dismissed

ITA 28/JAB/2017[2009-10]Status: DisposedITAT Jabalpur27 Oct 2020AY 2009-10

Bench: Shri Nrs Ganesan&Shri Sanjay Aroraassessment Year: 2009-10

Section 132(1)Section 142(1)Section 153A(1)Section 153CSection 263Section 48

…r referred to, nor could possibly be responded to by the other side: CIT v. V. Dhana Reddy & Co. [2018] 407 ITR 96 (AP) 13 | P a g e Amar Singh Choudhary v. Pr. CIT ITO v. DG Projects Ltd. [2012] 343 ITR 329 (Del) CIT v. Hindustan Mktg. & Adv. Co. Ltd. [2010] 46 DTR 109 (Del)) Surprisingly, even the decision by the Apex Court settling the law in the matter were not referred to during hearing or met by the other side. The Apex Court in Malabar Industrial Co. Ltd. (supra) enumerated a four-way test for an order being erroneous, i.e., wrong assumption of fact/s; incorrect application of law; non-application of mind;…

M/S. Devi Shakuntala Thkaral Charitable Foundation, Bhopal vs. Deputy Commissioner of Income Tax (Exemption), Bhopal

In the result, the appeal filed by the assessee is

ITA 322/IND/2018[2013-14]Status: DisposedITAT Indore20 Feb 2020AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2013-14 M/S. Devi Shakuntala Dcit Thakral Charitable (Exemption) बनाम/ Foundation Bhopal Vs. Bhopal (Appellant) (Revenue ) P.A. No.Aaatd2943B

Section 11(2)Section 143(3)Section 263

…[ITA No.322/Ind/2018] [M/s. Devi Shakuntala Thakral Charitable Foundation, Bhopal] आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2013-14 M/s. Devi Shakuntala DCIT Thakral Charitable (Exemption) बनाम/ Foundation Bhopal Vs. Bhopal (Appellant) (Revenue ) P.A. No.AAATD2943B Appellant by Shri Girish Agrawal & Miss Nisha Lahoti, A.Rs Respondent by Shri S.B. Prasad, D.R. Date of Hearing: 17.02.2020 Date of Pronouncement: 20.02.2020 आदेश / O R D E R PER KUL BHARAT,…

Sanjay Kumar Daryani, Indore vs. Pr CIT -1, Indore

In the result, the appeal of the assessee is partly

ITA 563/IND/2019[2014-15]Status: DisposedITAT Indore24 Oct 2019AY 2014-15

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 Shri Sanjay Kumar Daryani Pr. Cit-1 505, Emerald Court C-Block Indore बनाम/ Sanjana Park Vs. Near Agrawal Public School Indore (Appellant) (Revenue ) P.A. No.Aiopd3135D

Section 143(3)Section 263

…[ITA No.563/Ind/2019] [Shri Sanjay Kumar Daryani, Indore] आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2014-15 Shri Sanjay Kumar Daryani Pr. CIT-1 505, Emerald Court C-Block Indore बनाम/ Sanjana Park Vs. Near Agrawal Public School Indore (Appellant) (Revenue ) P.A. No.AIOPD3135D Appellant by Shri Girish Agrawal & Miss Nisha Lahori, A.Rs Respondent by Smt. Ashima Gupta, D.R. Date of Hearing: 09.10.2019 Date of Pronouncement: 24.10.2019 आदेश / O R D E R PER KUL…

Nuwave Esolutions Pvt. Ltd., New Delhi vs. CIT, New Delhi

The appeal of the assessee is allowed

ITA 3231/DEL/2013[2007-08]Status: DisposedITAT Delhi27 Dec 2018AY 2007-08

Bench: Shri G. D. Agrawal & Ms Suchitra Kamblenuwave Esolutions Pvt. Ltd. Vs Cit(A) 3Rd Floor, District Centre, Delhi-V Dda Building, Nehru Place New Delhi New Delhi Aabcn5790Q (Respondent) (Appellant)

Section 10Section 10ASection 143(3)Section 148Section 263Section 40Section 92

…i. CIT(A) Vs. Unique Autofelts (P) Ltd. 30 DTR 231 (P & H). xii. CIT(A) Vs. Deepak Mittal 37 DTR 8 ( P & H), 2010) 37 DTR (P & H) 8 xiii. Double Dot Finance Ltd. Vs. Asstt. CIT(A) 38 DTR 220 (Mumbai) xiv CIT(A) vs. Hindustan Marketing and Advertising Co. Ltd. 46 DTR 109 (Del.) xv. Raj Shyama Construction (P) Ltd. Vs. Asstt. CIT 135 TTJ 33 (Del.) xvi. CIT(A) vs. Hero Auto Ltd. 343 ITR 342 (Del.) xvii. 203 ITR 108 (Bom)- xviii. 348 ITR 485 (Del) (FB) The Ld. AR further submitted that when the deduction u/s 10A has been dealt by the Assessing Officer in original assessment u/s 143(3) (PB 30-41) in most extensive man…

CIT v. Hindustan Marketing & Advertising Co. Ltd. (196 Taxmann 368) — Cited in 12 Judgments | BharatTax