How many judgments cite CIT v. Jawahar Bhattacharjee?

99 judgments on BharatTax cite CIT v. Jawahar Bhattacharjee (341 ITR 434), spanning 2015 to 2025.

Which sections of the Income Tax Act does CIT v. Jawahar Bhattacharjee 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(1).

CIT v. Jawahar Bhattacharjee

341 ITR 434High Court2012#1144 most cited

What is CIT v. Jawahar Bhattacharjee authority for?

An assessment order is erroneous for the purpose of Section 263 if the Assessing Officer fails to apply mind to relevant material, proceeds on an incorrect assumption of facts, or makes an incorrect application of law.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,369 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Jawahar Bhattacharjee · Section 263 · revision u/s 263 · erroneous and prejudicial · non-application of mind · incorrect assumption of facts · incorrect application of law · assessment order erroneous · lack of enquiry · Section 80IA deduction

Also reported as

209 Taxmann 17420 Taxmann.com 652249 CTR 529

Sections most often in play

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

Issues it is cited on

section 263(1)malabar industrial revision u/s 263 deduction under section 80ia lack of enquiry erroneous and prejudicial mere change of opinion non-application of mind section 80ia section 80i section 263 section 26

Judgments citing CIT v. Jawahar Bhattacharjee

Smt. Bimala Devi Agarwal, Chennai vs. ACIT, Central Circle3(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 422/CHNY/2022[2012-13]Status: DisposedITAT Chennai22 Mar 2023AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 422/Chny/2022 िनधा"रण वष" / Assessment Year: 2012-13

For Appellant: Shri. D. Anand, Advocate

Section 143(3)Section 147Section 153ASection 263

…f the order being erroneous. In the same category fall orders passed without applying the principles of natural justice or without application of mind. The Gawhati High Court Full bench in the case of CIT v Jawahar :-10-: ITA. No:422/Chny/2022 Bhattacharjee 341 ITR 434 (Gau) (FB) held that, Jurisdiction under section 263 can be exercised whenever it is found that the order of assessment was erroneous and prejudicial to the interests of the Revenue. Cases of assessment order passed on wrong assumption of facts, or incorrect application of law, without due application of mind or without following the principles o…

Smt. Shoba Agarwal, Chennai vs. ACIT Cent Circle 3(2), Chennai

In the result, appeal filed by the assessee is allowed

ITA 421/CHNY/2022[2012-13]Status: DisposedITAT Chennai22 Mar 2023AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 421/Chny/2022 िनधा"रण वष" / Assessment Year: 2012-13

For Respondent: Shri. R. Mohan Reddy, CIT

Section 143(3)Section 147Section 153ASection 263

…f the order being erroneous. In the same category fall orders passed without applying the principles of natural justice or without application of mind. The Gawhati High Court Full bench in the case of CIT v Jawahar :-10-: ITA. No:421/Chny/2022 Bhattacharjee 341 ITR 434 (Gau) (FB) held that, Jurisdiction under section 263 can be exercised whenever it is found that the order of assessment was erroneous and prejudicial to the interests of the Revenue. Cases of assessment order passed on wrong assumption of facts, or incorrect application of law, without due application of mind or without following the principles o…

Credit Suisse (Singapore ) Limited, Singapore vs. Commissioner of Income Tax (International Tax), Mumbai-2

In the result, appeals by the assessee for 2016-17 and 2017-18 are allowed

ITA 1008/MUM/2022[2017-18]Status: DisposedITAT Mumbai09 Mar 2023AY 2017-18

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं. 1007/मुं/2022 ("न.व.2016-17) आअसं. 1008/मुं/2022 ("न.व.2017-18) Credit Suisse (Singapore) Limited, C/O. Delloite Haskins & Sells Chartered Accountants Llp, 30Th Floor, Tower 3, One International Centre, Senapati Bapat Marg, Elphinstone Road (West), Mumbai 400 013 Pan: Aaccc-7328-N ...... अपीलाथ"/Appellant बनाम Vs. Commissioner Of Income Tax (International Taxation) Mumbai-2, 1706, 17Th Floor, Air India Building, ...... ""तवाद"/Respondent Nariman Point, Mumbai 400 038

For Appellant: Shri P.J.Pardiwala Sr. Advocate with Shri. Paras SavlaFor Respondent: Ms. Surabhi Sharma, CIT DR and Ms. Samruddhi Dhananjay Hande, Sr. AR

Section 263

…quiries and examine veracity of assessee’s claim. The Assessing Officer cannot accept claim of the assessee blindly. To support her submissions the ld. Departmental Representative placed reliance on the following decisions: (i) CIT vs. Jawahar Bhattacharjee , 341 ITR 434(Gawahati); (ii) CIT vs. Emery Stone Manufacturing Company , 213 ITR 843(Raj); (iii) Rampyari Devi Saraogi vs. CIT, 67 ITR 84 (SC); (iv) ITO vs. DG Housing Projects Limited, 343 ITR 329 (Del); (v) Gee Vee Enterprises vs. Additional CIT, 99 ITR 375 (Del); & (vi) CIT vs. Ballarpur Industries Ltd. I.T. Reference No.27 of 2002 decided on 31/07/2017 by…

Credit Suisse (Singapore ) Limited, Singapore vs. Commissioner of Income Tax (International Tax), Mumbai-2

In the result, appeals by the assessee for 2016-17 and 2017-18 are allowed

ITA 1007/MUM/2022[2016-17]Status: DisposedITAT Mumbai09 Mar 2023AY 2016-17

For Appellant: Shri P.J.Pardiwala Sr. Advocate with Shri. Paras SavlaFor Respondent: Ms. Surabhi Sharma, CIT DR and Ms. Samruddhi Dhananjay Hande, Sr. AR

Section 263

Pankaj Agarwal, Chennai vs. PCIT, Chenai

In the result, appeal filed by the assessee is allowed

ITA 434/CHNY/2022[2012-13]Status: DisposedITAT Chennai24 Feb 2023AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 434/Chny/2022 िनधा"रण वष" / Assessment Year: 2012-13

For Respondent: Shri. S. Senthil Kumaran, CIT

Section 143(3)Section 147Section 153ASection 263

…will satisfy the requirement of the order being erroneous. In the same category fall orders passed without applying the principles of natural justice or without application of mind. The Gawhati High Court Full bench in the case of CIT v Jawahar Bhattacharjee 341 ITR 434 (Gau) (FB) held that, Jurisdiction under section 263 can be exercised whenever it is found that :-10-: ITA. No:434/Chny/2022 the order of assessment was erroneous and prejudicial to the interests of the Revenue. Cases of assessment order passed on wrong assumption of facts, or incorrect application of law, without due application of mind or with…

Smt.Rita Agarwal, Chenai vs. PCIT, Chennai

In the result, appeal filed by the assessee is allowed

ITA 433/CHNY/2022[2012-13]Status: DisposedITAT Chennai24 Feb 2023AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 433/Chny/2022 िनधा"रण वष" / Assessment Year: 2012-13

For Respondent: Shri. S. Senthil Kumaran, CIT

Section 143(3)Section 147Section 153ASection 263

…f the order being erroneous. In the same category fall orders passed without applying the principles of natural justice or without application of mind. The Gawhati High Court Full bench in the case of CIT v Jawahar :-10-: ITA. No:433/Chny/2022 Bhattacharjee 341 ITR 434 (Gau) (FB) held that, Jurisdiction under section 263 can be exercised whenever it is found that the order of assessment was erroneous and prejudicial to the interests of the Revenue. Cases of assessment order passed on wrong assumption of facts, or incorrect application of law, without due application of mind or without following the principles o…

Shri Rajesh Sharma, Bhopal vs. PCIT -1 Bhopal, Bhopal

ITA 109/IND/2021[2015-16]Status: FixedITAT Indore30 Jan 2023AY 2015-16

Bench: Ms.Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 Shri Rajesh Sharma Pr. Cit-1 बनाम/ Bhopal Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Ampps4972A Assessee By None Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 13.12.2022 Date Of Pronouncement 30.01.2023

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

…al to the interest of the revenue. 4.Pratap Footwear v. ACIT (2003) SOT 638 (Jabalpur (Trib.) the Hon’ble Tribunal has held that non-application of mind by the Assessing Officer was prejudicial to the interest of revenue. 5.CIT v. Jawahar Bhattacharjee (2012) 341 ITR 434 (Gauhati) (HC)(FB) The Hon’ble High Court has held that error in assessment order arising by ignoring relevant material on incorrect assumption of facts or incorrect application of law- Amenable to revision u/s 263. 6. (2017) (Himachal Pradesh /(2017) 298 CTR 393, Virbhadra Singh (HUF) vs. Principal Commissioner of Income Tax (Himachal Pradesh):…

Asianet Satellite Communications P. Ltd, Trivandrum vs. The Pr CIT, Trivandrum

In the result, appeal is allowed in favour of the assessee

ITA 5/COCH/2021[2016-17]Status: DisposedITAT Cochin21 Dec 2022AY 2016-17

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2016-17 M/S. Asianet Satellite Vs. Pcit, Communications Pvt. Ltd., Thiruvananthapuram. 2A, 2Nd Floor, Carnival Technopark, Technopark, Kazhakuttom, Karyavattom, P. O., Thiruvananthapuram. Pan : Aaeca 5548 E Appellant Respondent

For Appellant: Shri. Raghunathan S, AdvocateFor Respondent: Shri. M. Rajasekhar, CIT(DR)

Section 143(2)Section 143(3)Section 154Section 263Section 37Section 37(1)

…in this context. I. Assessment made on 1. wrong assumption of facts or 2. on incorrect application of law or 3. without due application of mind or 4. without following the principles of natural justice would be 'erroneous' [CIT Vs. Jawahar Bhatacharjee (2012) 341 ITR 434 (Gau.)(FB)] II. Failure to apply the correct provision of law as may be applicable in given facts of the case will be resulting in an erroneous order [CIT Vs. Emery Stone Manufacturing Co.(1995) 213 ITR 843 (Raj)]” 4. The learned AR submitted that interest paid for delayed payment of Service Tax/VAT/TDS is not penal in nature and therefore shoul…

Ramanbhai Bholidas Patel, Ahmedabad vs. The Pr. CIT-3, Ahmedabad

In the result, appeal filed by the Assessee is dismissed

ITA 84/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad21 Dec 2022AY 2015-16

For Appellant: Ms. Nupur Shah, A.RFor Respondent: Shri James Kurian, CIT/D.R

Section 143(3)Section 263Section 54B

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2015-16 Shri Ramanbhai The Principal Bholidas Patel Commissioner of 3, Popular Park, Shree Vs Income Tax-3, Ghanshyam Park Ahmedabad Society, B/H Paraskunj Society, (Respondent) Nr. Ashwamegh, Bunglows, 132 Ft. Ring Road, Satellite, Ahmedabad PAN No:AEHPP8756M (Appellant) Appellant by : Ms. Nupur Shah, A.R. Respondent by : Shri James Kurian, CIT/D.R. Date of hearing : 28-09-2022 Date of pronouncement : 21-12-2022 आदेश/ORDER PER : T.R. SENTHIL KU…

M/S Arena Enterprises, Mumbai vs. Principle Commissioner of Income Tax, Mumbai-17

In the result, appeal filed by the assessee is partly allowed as indicated above

ITA 862/MUM/2022[2017-18]Status: DisposedITAT Mumbai01 Dec 2022AY 2017-18

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Arena Enterprise V. Pcit –Mumbai-17 Cts No. 20, Arena Space, Village Majas Room No. 120, 1St Floor Jvlr, Behind Majas Depot Kautilya Bhavan, C-41 To C-43 Jogeshwari (E), Mumbai - 400060 G-Block, Bandra Kurla Complex Bandra(E), Mumbai - 400051 Pan: Aanfa3473E (Appellant) (Respondent) Assessee Represented By : Ms. Mrugakshi Joshi Department Represented By : Shri Jagadish Jangid

Section 143(3)Section 24Section 263Section 40A(2)(b)

…ous' when it is passed without application of mind, and where the AO, accepts what is stated in the return of the assessee without making any enquiry called for in the circumstances of the case and proceeds with undue haste CIT v. Jawahar Bhattacharjee [2012] 341 ITR 434 (Gauhati) (HC) (FB). 15. An Order can be said to be prejudicial to the interest of the Revenue, in which (i) Income has been under assessed (ii) Loss has been over assessed (iii) Income has been assessed at a lower rate (iv) Excessive loss, deductions, allowances and reliefs have been allowed to the Assessee 16. On perusal of the assessment proce…

New Carrying Corporation, Chennai vs. ITO, Non Corporate Ward-12(1)I/C, Chennai

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

ITA 229/CHNY/2022[2015-16]Status: DisposedITAT Chennai09 Nov 2022AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.: 229/Chny/2022 िनधा"रण वष" / Assessment Year: 2015-16

For Respondent: Shri. M. Rajan, CIT

Section 143(3)Section 194CSection 263Section 40Section 4o

…e in his return. Passing an order without applying mind to relevant facts would certainly be an erroneous assessment requiring exercise or Jurisdiction u/s263. This view is supported by the decision of Hon’ble Guhati High Court in CIT vs Jawahar Bhattacharjee 341 ITR 434 (Gau (FB). In 41 ITR 286 (ker), it was held that when AO passing a cryptic order which does not contain details and claims were accepted without enquiry, the assessment order was erroneous and order u/s. 263 was justified. In case of supercloth 99 ITD 300 (Chn), it was held that accepting the issue without conduction enquiry is valid ground for i…

Trivitron Health Care Pvt. Ltd., Chennai vs. DCIT, Chennai

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

ITA 1340/CHNY/2019[2014-15]Status: DisposedITAT Chennai12 Oct 2022AY 2014-15

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.1340/Chny/2019 िनधा"रण वष" /Assessment Year: 2014-15 V. M/S.Trivitron Healthcare Pvt. Ltd., The Dy. Commissioner- “Sapthagiri Bhavan”, Of Income Tax, New No.15, Old No.25, Corporate Circle-3(1), Trivitron Sapthagiri Bhawan, Chennai. 4Th Street, Abhiramapuram, Chennai. [Pan: Aaact 9378 H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Mr.M.Rajan, CIT

Section 119Section 143Section 143(3)Section 263Section 36(1)(va)

…ade. An order is also erroneous in so far as it is prejudicial to the interests of the revenue if the assessment is made on (i) wrong assumption of facts, (ii) Incorrect application of law or (iii) without due application of mind (CIT Vs Jawahar Bhattacharya (341 ITR 434)). It was also held by Rajasthan High Court in the case of CIT Vs Energy Shoe Manufacturing Co (213 ITR 343) held that failure to apply the correct provisions of law may Inapplicable to the facts of the case would result in an erroneous order. 4.3 In this case, the provisions of the Income Tax Act have not been correctly applied by the AO. The p…

C.Jebamani, Chennai vs. ITO, Non Corp Ward 11(4), Chennai

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

ITA 157/CHNY/2021[2015-16]Status: DisposedITAT Chennai21 Sept 2022AY 2015-16

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.157/Chny/2021 िनधा"रण वष" /Assessment Year: 2015-16 V. Mr.C.Jebamani, The Income Tax Officer, 62/1, Peters Road, Non-Corporate Ward-11(4), Royapettah, Chennai. Chennai. [Pan: Acnpj 6400 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.T.Vasudevan, Adv. ""यथ" क" ओर से /Respondent By : Mr.M.Rajan, Cit सुनवाई क" तारीख/Date Of Hearing : 14.09.2022 घोषणा क" तारीख /Date Of Pronouncement : 21.09.2022

For Respondent: Mr.M.Rajan, CIT

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी जी. मंजूनाथा, , माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.157/Chny/2021 िनधा"रण वष" /Assessment Year: 2015-16 v. Mr.C.Jebamani, The Income Tax Officer, 62/1, Peters Road, Non-Corporate Ward-11(4), Royapettah, Chennai. Chennai. [PAN: ACNPJ 6400 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.T.Vasudevan, Adv. ""यथ" क" ओर से /Respondent by : Mr.M.Rajan,…

M/S Anu Cashews, Kollam vs. Assistant Commissioner of Income Tax, Kollam

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

ITA 700/COCH/2019[2015-16]Status: DisposedITAT Cochin14 Sept 2022AY 2015-16

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2015-16 The Assistant M/S. Anu Cashews, Commissioner Of Parameswar Nagar, Income Tax, Kollam. Circle – 1, Pan: Aadfa7642K Vs. Kollam. Appellant Respondent : Shri G. Surendranath Rao, Assessee By Ca : Smt J M Jamuna Devi, Sr. Revenue By Ar Date Of Hearing : 14-09-2022 Date Of Pronouncement : 14-09-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Order Dated 10/10/2019 Passed By Ld.Pcit, Thiruvananthapuram U/S. 263 Of The Act On Following Grounds Of Appeal: “1. The Order Of The Principal Commissioner Of Income Tax Is Against Law & Facts. 2. The Principal Commissioner Of Income Tax Has Erred In Concluding That The Ao Had Completed The Assessment Without Verification & Application Of Mind. During The Original Assessment Proceedings The Ao Had Sought All Information On The Deduction Claimed Under Chapter Via. He Had Issued A Notice U/S 142(1) Dated 23.05.2017, In Which Inter Alia He Had Called For Reconciliation Of The Large Deduction Claimed U/S 80(Ia) With The Books Of Account

For Respondent: Shri G. Surendranath Rao

Section 142(1)Section 143(3)Section 263Section 80Section 80I

…in this context. I. Assessment made on 1. wrong assumption of facts or 2. on incorrect application of law or 3. without due application of mind or 4. without following the principles of natural justice would be 'erroneous' [CIT Vs. Jawahar Bhatacharjee (2012) 341 ITR 434 (Gau.)(FB)] II. The Honorable High Court of Delhi in Toyoto Motor Corporation 306 ITR 49 had given a finding that "The order Page 7 of 11 passed by the Assessing Officer should be a self-contained order giving the relevant facts and reasons for coming to the conclusion based on those facts and law." Absence of examination of records by the Asses…

Juniper Networks International B.V., Mumbai vs. CIT (International Taxation)-3, Mumbai

In the result, appeal by assessee is allowed

ITA 982/MUM/2021[2014-15]Status: DisposedITAT Mumbai05 Aug 2022AY 2014-15

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 982/मुं/2021 ("न.व. 2014-15) Juniper Networks International B.V, Boeing Avenue 240, 1119Pz Schipol-Rijk, Amsterdam,0 Netherlands Pan: Aadcj-0974-G ...... अपीलाथ"/Appellant बनाम Vs. Commissioner Of Income-Tax (It), Mumbai -3, Room No.1601, 16Th Floor, Air India Building, Nariman Point, Mumbai – 400 021 .....""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri J.D.Mistry, Sr. Advocate With Ms. Prachi Mehta &Shri Sandeep Bhalla ""तवाद" "वारा/Respondent By : Ms. Surabhi Sharma & Shri Milind Chavan सुनवाई क" "त"थ/ Date Of Hearing : 13/05/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 05/08/2022 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Shri J.D.Mistry, Sr. Advocate with Ms. Prachi Mehta &Shri Sandeep BhallaFor Respondent: Ms. Surabhi Sharma &

Section 142(1)Section 143(2)Section 263

…2017-18 decided on 11/10/2021. (ii) CIT vs. Ballarpur Industries Ltd., 85 taxamann.com 10(Bom) (iii) CIT vs. DLF Commercial Developers Ltd. In Income Tax Appeal No.507/2014 decided on 22/02/2018 by Hon’ble Delhi High Court. (iv) CIT vs. Jawahar Bhattacharjee 341 ITR 434 (Guwahati) (v) ITO vs. DG Housing Project Ltd., 343 ITR 329 (Del) (vi) CIT vs. Emery Stone Manufacturing Co., 213 ITR 843(Raj) 6. We have heard the submissions made by rival sides and have examined the orders of the Authorities Below. We have also considered various decisions on which rival sides have placed reliance in support of their respectiv…

Smt. Rohini Valmik Gadhave, Pune vs. Commissioner of Income-Tax -5, Pune

Appeal is allowed in above terms

ITA 433/PUN/2020[2015-16]Status: DisposedITAT Pune27 Jul 2022AY 2015-16

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteनिर्धारण वषा / Assessment Year : 2015-16 Smt. Rohini Valmik Gadhave Vs. Pr.Cit-5, Pune C-Wing, Flat No.603, Mantra Properties, Moshi, Pune – 412105 Pan : Bkvpg9947G Appellant Respondent

Section 142(1)Section 263

…ollection of documents cannot be held as conducting inquiry, leave aside adequate or inadequate. 4.3.2. In support her case, the assessee has placed reliance upon the decision of Hon’ble high court of Gauhati in the case of CIT v. Jawahar Bhattacharjee [2012] 341 ITR 434 (Gauhati) (HC) (FB). However, in my humble opinion, the aforesaid case supports the case of Revenue wherein it has been held that:- "Non application of mind to relevant material or an incorrect assumption of facts or an incorrect application of law will satisfy the requirement of order being erroneous." 6 Smt. Rohini Valmik Gadhave 4.4. The as…

Arunkumar Purshotamlal Khanna, Pune vs. Principal Commissioner of Income-Tax (Circle), Pune

Appeal is partly allowed in above terms

ITA 181/PUN/2021[2015-16]Status: DisposedITAT Pune06 Jul 2022AY 2015-16

Bench: Shri S. S. Godara & Shri Dr. Dipak P. Ripoteआयकर अपीऱ सं. / Ita No.181/Pun/2021 निर्धारण वर्ा / Assessment Year: 2015-16 Arunkumar Purshotamlal Vs. Pcit (Central), Pune. Khanna, Flat No.3123/3124, Clover Palisades, Nibm Road, Kondhwa, Pune- 411048. Pan : Agipk3043K Appellant Respondent

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Naveen Gupta

Section 143(3)Section 263Section 54Section 54ESection 54F

…ecific issues, it is apparent that the A.O has failed to apply his mind to the case in all perspectives and the order passed by him was erroneous and in result prejudicial to the interest of the revenue. 5.4.4 In the case of CIT v. JawaharBhattacharjee [2012] 341 ITR 434 (Gauhati) (HC) (FB) it has been held that non-application of mind to relevant material or an incorrect assumption of facts or an incorrect application of law will satisfy the requirement of order being erroneous. 5.4.5 It is now a settled law that an order passed by the A.O become erroneous and prejudicial to the interest of Revenue as per the pr…

Ravi Metallics Limited, Rourkela vs. Pr.CIT, Sambalpur

In the result, appeal of the assessee is allowed

ITA 34/CTK/2021[2014-15]Status: DisposedITAT Cuttack05 Jul 2022AY 2014-15

Bench: Shri George Mathan & Shri Arun Khodpiaravi Metallics Limited, I/10, Civil Township, Rourkela-769004 Pan No.Adqps 4031 G ………………Assessee Versus Pr.Cit, Sambalpur ………………..Revenue Shri P.R.Mohanty, Ar For The Assessee Shri M.K.Gautam, Cit-Dr For The Revenue Date Of Hearing : 30/05/2022 Date Of Pronouncement : 30/05/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Pr.Cit, Sambalpur, Passed U/S.263 Of The Act In Case No.Pcit/Sbp/263/26/2018-19, Dated 29.03.2019 For The Assessment Year 2014-2015. Heard On The Question Of Condonation Of Delay 2. On Perusal Of The Record, We Found That The Appeal Of The Assessee Is Barred By 686 Days. In This Regard, Ld. Ar Filed An Application Along With Affidavit For Condonation Of Delay, Wherein It Has Been Submitted That The Delay Occurred In Filing The Present Appeal Is Neither Intentional Nor Deliberate But Due To Unfortunate & Unavoidable Circumstances Beyond

Section 253Section 263

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Ravi Metallics Limited, I/10, Civil Township, Rourkela-769004 PAN No.ADQPS 4031 G ………………Assessee Versus Pr.CIT, Sambalpur ………………..Revenue Shri P.R.Mohanty, AR for the assessee Shri M.K.Gautam, CIT-DR for the Revenue Date of Hearing : 30/05/2022 Date of Pronouncement : 30/05/2022 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the ord…

M/S. Heera Kerala Developers P. Ltd, Trivandrum vs. The ACIT, Cir-1(1), Trivandrum

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

ITA 243/COCH/2019[2014-15]Status: DisposedITAT Cochin30 Jun 2022AY 2014-15

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Heera Kerala Developers Acit - Circle 1(1) Pvt. Ltd. Thiruvananthapurm Tc 15/1553(5), Heera Park Vs. Mp Appan Road, Vazhuthacaud Thiruvananthapurm 695014 Pan – Aabch8810R Appellant Respondent

For Appellant: Shri Raja Kannan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 115BSection 143(3)Section 263Section 68Section 68o

…his context. I. Assessment made on A. wrong assumption of facts or B. on-incorrect application of law or C. without due application of mind or D. without following the principles of natural justice would be 'erroneous' [CIT Vs. Jawahar Bhatacharjee (2012) 341 ITR 434 (Gau.)(FB)) II. The Honorable High Court of Delhi in Toyoto Motor Corporation 306 ITR 49 had given a finding that "The order passed by the Assessing Officer should be a self- contained order giving the relevant facts and reasons for coming to the conclusion based on those facts and law." Incorrect application of law / and section has made the ass…

Smt. Rashmi Pahariya, Jabalpur vs. Pr.Commissioner of Income Tax-1, Jabalpur

In the result, the assessee‟s appeal is dismissed

ITA 28/JAB/2019[2009-10]Status: DisposedITAT Jabalpur22 Jun 2022AY 2009-10

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri L.L. Sharma, Sr. AdvocateFor Respondent: Shri Shrawan Kumar Gotru, CIT-DR

Section 143(3)Section 147Section 148Section 263Section 50C

…and prejudicial to the interests of the Revenue, i.e., - wrong assumption of facts; - incorrect application of law; - no proper application of mind; and - an omission to observe the principles of natural justice (also see: CIT vs. Jawahar Bhattacharjee [2012] 341 ITR 434 (Gau)(FB)). It is trite law that an absence of enquiry or lack of proper enquiry, i.e., where and to the extent due or warranted under the circumstances, would make an order per se erroneous and prejudicial to the Revenue liable for revision u/s. 263. Case law in the matter, even by the Apex Court, is legion, even as we may, if only for the sake…