CIT v. J.L. Morrison (India) Ltd.

366 ITR 593High Court2014#839 most cited

What is CIT v. J.L. Morrison (India) Ltd. authority for?

An assessment order is not "erroneous and prejudicial to the interest of the revenue" under Section 263 if the Assessing Officer conducted appropriate inquiries and applied their mind, as evidenced by assessment records and order sheets. The question of non-application of mind is a factual one, with a legal presumption under Section 114 of the Evidence Act.

124

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. J.L. Morrison (India) Ltd. · Section 263 · revision under Section 263 · erroneous and prejudicial to revenue · application of mind by Assessing Officer · inadequate enquiry · lack of enquiry · Section 143(3) · scope of Section 263 · presumption under Section 114 · PCIT revision powers · Assessing Officer enquiry

Also reported as

46 Taxmann.com 215225 Taxmann 17

Sections most often in play

Section 143(3)Section 263Section 142(1)Section 1961Section 115BBESection 144BSection 147Section 69A

Issues it is cited on

section 44aesection 114inadequate enquiryprejudicial to interest of revenuelack of enquirymalabar industrialrevision u/s 263section 263(1)erroneous and prejudicialkelvinatorprincipal commissioner of income-taxsection 69b

Judgments citing CIT v. J.L. Morrison (India) Ltd.

M/S Reliance Chemotex Industries Ltd., Kolkata vs. DCIT, Cir-10(1), Kolkata

In the result, appeal of the Assessee is allowed

ITA 715/KOL/2015[2010-2011]Status: DisposedITAT Kolkata09 Dec 2016AY 2010-2011

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2010-11

For Appellant: Shri A.K.Gupta, FCAFor Respondent: Shri G.Mallikarjuna, CIT(DR)
Section 143(3)Section 263

…e order of AO. In this regard the assessee placed reliance on the decision of the Hon’ble Supreme Court in the case of Malabar Industrial Co. Ltd. Vs CIT 243 ITR 83 and the decision of the Hon’ble Calcutta High Court in the case of CIT vs J.L.Morrison (I)Ltd. 366 ITR 593. In both the aforesaid decisions the view taken is that if the AO takes a view which is permissible in law and if the CIT does not agree with such view or where two views are possible and the AO has taken one view that alone will not be sufficient for the CIT to invoke powers u/s 263 of the Act. Attention of the CIT was also brought to the decisi…

Mc Nally Bharat Engineering Company Limited, Kolkata vs. C.I.T Kol - 1, Kolkata

In the result the appeal of the assessee is allowed

ITA 840/KOL/2013[2008-2009]Status: DisposedITAT Kolkata15 Jul 2016AY 2008-2009

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A No. 840/Kol/2013 Assessment Year : 2008-09 Mc.Nally Bharat Engineering -Vs.- C.I.T., Circle-1, Company Limited, Kolkata Kolkata. [Pan : Aabcm 9443 R] (Respondent) (Appellant)

For Appellant: Shri Soumen Adak, FCA
Section 142(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Shri Waseem Ahmed, AM] I.T.A No. 840/Kol/2013 Assessment Year : 2008-09 Mc.Nally Bharat Engineering -vs.- C.I.T., Circle-1, Company Limited, Kolkata Kolkata. [PAN : AABCM 9443 R] (Respondent) (Appellant) For the Appellant : Shri Soumen Adak, FCA For the Respondent Shri G.Mallikarjuna, CIT(DR) Date of Hearing : 11.07.2016. Date of Pronouncement : 15.7.2016. Per N.V.Vasudevan, JM ORDER This is an appeal by the Assessee against the order dated 28.03.2013 of CIT, Circle-I, Kolkata passed u/s 263 of the Income Tax Ac…

Adriel Venture P.Ltd, Mumbai vs. Pr. CIT -4, Mumbai

ITA 1697/MUM/2015[2010-11]Status: DisposedITAT Mumbai28 Oct 2015AY 2010-11
For Respondent: Shri E Sankaran
Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 254(1)Section 263

…आयकर आयकर आयकर अपीलीय आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, अिधकरण " ए” खंडपीठ खंडपीठ खंडपीठ मुंबई खंडपीठ मुंबई मुंबई मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“A”,BENCH सव"ी राजे"",लेखा सद"य एवं एवं एवं अिमत शु"ल,"याियक सद"य एवं Before S/Sh. Rajendra,Accountant Member & Amit Shukla,Judicial Member आयकर अपील आयकर अपील संसंसंसं/.ITA No.1697/Mum/2015,िनधा"रण िनधा"रण वष" वष"/Assessment Year-2010-11 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Adriel Venture P. Ltd., ITO 4(1)(3) 401-A,PearlArcade,Opp. P K Jewellers, Vs Mumbai Daud Baug Lane, Off J P Road, Andheri (W),Mumbai-58 PAN: AAICA1017G (अपीलाथ" /A…

The Director of Income Tax (Exemptions) vs. G Pulla Reddy Chritable Trust

ITTA/192/2015HC Telangana08 Oct 2015

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH