CIT v. Kamal Galani

95 Taxmann.com 261High Court2018#3605 most cited

What is CIT v. Kamal Galani authority for?

A revisionary order under section 263 can only be made if the Assessing Officer's order was erroneous and prejudicial to the interests of the revenue, and not merely based on the Principal Commissioner's apprehension or surmises without basis.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2018 to 2026.

Also referred to as

CIT v Kamal Galani · section 263 · erroneous and prejudicial · revisionary power · Principal Commissioner · Assessing Officer · search assessment · prejudicial to interest of revenue · natural justice · loose papers

Sections most often in play

Section 143(3)Section 263Section 142(1)Section 144BSection 115BBESection 119Section 131Section 132
Read the full judgment

Issues it is cited on

section 44aeprejudicial to interest of revenuekelvinatorsection 44aerroneous and prejudicialsection 254(1)loose papersprincipal commissioner of income-taxmalabar industrialsearch assessmentsection 153dsection 254

Judgments citing CIT v. Kamal Galani

Studds Accessories Limited, Faridabad vs. The Principal Commissioner of Income Tax, Faridabad

In the result, appeal filed by the assessee is allowed

ITA 3570/DEL/2025[2020-21]Status: DisposedITAT Delhi12 Feb 2026AY 2020-21

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

For Appellant: Sh. Vishal Kalkra, Adv &For Respondent: Sh. Avikal Manu, CIT DR
Section 14Section 143(3)Section 144BSection 263Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’: NEW DELHI. BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. 3570/ DEL/2025 (Assessment Year : 2020-21) Studds Accessories Limited Vs. PCIT Plot No. 918, Sector 68, IMT Faridabad Faridabad 121004 (PAN: AACCS4217Q) ASSESSEE BY : Sh. Vishal Kalkra, Adv & Ms. Reema Grewal, CA & Ms. Snigdha Gautam, Adv REVENUE BY : Sh. Avikal Manu, CIT DR Date of Hearing : 09.12.2025 Date of Order : 12.02.2026 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against the order of Pr…

Gujarat Mineral Development Corporation Limited, Khanji Bhavan vs. Pr. Commissioner of Income Tax-1, Aayakar Bhawan(Vejalpur), Ahmedabad

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

ITA 651/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad04 Jul 2025AY 2020-21

Bench: S/Shri T.R. Senthil Kumar & Makarand V.Mahadeokarasstt.Year : 2020-21

For Appellant: Shri Rignesh Das, CIT-DR
Section 143(1)Section 143(3)Section 14ASection 263Section 80GSection 80I

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘C’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ]BEFORE S/SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER Asstt.Year : 2020-21 Gujarat Mineral Development The Pr.Commissioner of Corporation Ltd. Vs. Income Tax-1 6th Floor, Khanji Bhavan Vejalpur 132 Ft. Ring Road Ahmedabad. B/h. Gandhi Labour Institute Ahmedabad 380 052. PAN : AAACG 7987 P (Applicant) (Responent) : Shri S.N. Sop…

M/S. Shreeji Infra, Vadodara vs. The Pr. CIT-1, Vadodara

ITA 118/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad02 Jun 2025AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamble

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Shri V. Nandakumar, CIT-DR
Section 133ASection 142(1)Section 143(3)Section 263Section 269SSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER ITA No. 117/Ahd/2022 (Assessment Year: 2017-18) M/s. Shreeji Infratech, 110, Near Silver Wood Society, Opp. Billabong School, Nr. Vadsar Bridge, Vadsar, Vadodara-390010 [PAN : ACWFS 1409 F] Vs. PCIT, Vadodara-1, Vadodara ITA No. 118/Ahd/2022 (Assessment Year: 2017-18) M/s. Shreeji Infra, 344, 375, Opp. CM Patel Farm House, Nr. Sidheswar Complex, Kalali, Vadodara-390012 [PAN : ACRFS 5269 C] Vs. PCIT, Vadodara-1, Vadodara (Appellant) Appellant by : Shri S.N. Soparkar, Sr. Advocat…

Shreeji Infratech, Vadodara vs. The Pr. CIT-1, Vadodara

ITA 117/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad02 Jun 2025AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblem/S. Shreeji Infratech, Vs. Pcit, 110, Near Silver Wood Society, Vadodara-1, Opp. Billabong School, Vadodara Nr. Vadsar Bridge, Vadsar, Vadodara-390010 [Pan : Acwfs 1409 F] M/S. Shreeji Infra, Vs. Pcit, 344, 375, Opp. Cm Patel Farm Vadodara-1, House, Nr. Sidheswar Complex, Vadodara Kalali, Vadodara-390012 [Pan : Acrfs 5269 C] (Appellant) .. (Respondent) Appellant By : Shri S.N. Soparkar, Sr. Advocate & Shri Parin Shah, Ar Respondent By: Shri V. Nandakumar, Cit-Dr Date Of Hearing 16.04.2025 Date Of Pronouncement 02.06.2025 O R D E R Per Dr. B.R.R. Kumar, Vice-:-

For Appellant: Shri S.N. Soparkar, Sr. Advocate &For Respondent: Shri V. Nandakumar, CIT-DR
Section 133ASection 142(1)Section 143(3)Section 263Section 269SSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER M/s. Shreeji Infratech, Vs. PCIT, 110, Near Silver Wood Society, Vadodara-1, Opp. Billabong School, Vadodara Nr. Vadsar Bridge, Vadsar, Vadodara-390010 [PAN : ACWFS 1409 F] M/s. Shreeji Infra, Vs. PCIT, 344, 375, Opp. CM Patel Farm Vadodara-1, House, Nr. Sidheswar Complex, Vadodara Kalali, Vadodara-390012 [PAN : ACRFS 5269 C] (Appellant) .. (Respondent) Appellant by : Shri S.N. Soparkar, Sr. Advocate & Shri Parin Shah, AR Respondent by: Shri V. Nandakumar, CIT-DR Date of Hear…

Sanguine Media Limited, Chennai vs. PCIT-3, Chennai

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

ITA 936/CHNY/2024[2017-18]Status: DisposedITAT Chennai01 Jan 2025AY 2017-18

Bench: Shri George George Kand Shri Jagadishआयकर अपील सं./Ita No.: 936/Chny/2024 िनधा"रण वष"/Assessment Year:2017-18 Sanguine Media Ltd., The Principal Commissioner Plot No.135A, 1St Floor, Vs. Of Income Tax - 3, Chandran Nagar Main Road, Chennai. Chrompet, Chennai – 600 044. Pan: Aaecs 2217C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Neeraj Mangla, Ca (Through Virtual Mode) ""यथ" क" ओर से/Respondent By : Shri R. Clement Ramesh Kumar, Cit सुनवाई क" तारीख/Date Of Hearing : 18.12.2024 घोषणा क" तारीख/Date Of Pronouncement : 01.01.2025

For Appellant: Shri Neeraj Mangla, CAFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 143(3)Section 147Section 148Section 263

…आयकर अपील"य अ"धकरण,‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी जगद"श, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 936/CHNY/2024 िनधा"रण वष"/Assessment Year:2017-18 Sanguine Media Ltd., The Principal Commissioner Plot No.135A, 1st Floor, Vs. of Income Tax - 3, Chandran Nagar Main Road, Chennai. Chrompet, Chennai – 600 044. PAN: AAECS 2217C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Neeraj Mangla, CA (Through virtual mode) ""यथ" क" ओर से/Respo…

Kaivan Jitendrkumar Shah HUF, Ellisbridge Ahmedabad vs. PCIT, Ahmedabad-1, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 644/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad14 Aug 2024AY 2013-14

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaassessment Year : 2013-14 Kaivan Jitendrakumar Shah Huf, The Pr. Commissioner Of 27A, Anmol, Maharashtra Society, Vs Income Tax, Nr. Lions Hall, Mithakali, Ahmedabad-1, Ellisbridge, Ahmedabad-380009 Ahmedabad Pan : Aahhk 9488 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sulabh Padshah, Ar Revenue By : Shri Sudhendu Das, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 12/08/2024 घोषणा की तारीख /Date Of Pronouncement : 14/08/2024 आदेश/O R D E R

For Appellant: Shri Sulabh Padshah, ARFor Respondent: Shri Sudhendu Das, CIT-DR
Section 147Section 148Section 151Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD \ BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year : 2013-14 Kaivan Jitendrakumar Shah HUF, The Pr. Commissioner of 27A, Anmol, Maharashtra Society, Vs Income Tax, Nr. Lions Hall, Mithakali, Ahmedabad-1, Ellisbridge, Ahmedabad-380009 Ahmedabad PAN : AAHHK 9488 B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Sulabh Padshah, AR Revenue by : Shri Sudhendu Das, CIT-DR सुनवाई की तारीख/Date of Hearing : 12/08/2024 घोषणा की तारीख /Date of Pronouncement : 14/08/2024 आदेश/O R D E R P…

Hbc Lifesciences Private Limited, Gandhinagar vs. The Pr. CIT-3, Ahmedabad

In the result, appeal preferred by the assessee is allowed

ITA 328/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad05 Jul 2024AY 2018-19

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 328/Ahd/2023 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2018-19) िनधा"रण वष" Hbc Lifesciences Private Principal Commissioner बनाम बनाम/ बनाम बनाम Limited Of Income Tax-3 Vs. B-218, Mayur House, Ahmedabad G.I.D.C., Electronic Estate Sector-25, Gandhinagar, Gujarat, 382016 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacch1407M (Appellant) .. (Respondent) Shri S. N. Soparkar, Sr. Advocate & अपीलाथ" ओर से /Appellant By : Shri Parin Shah, A.R. ""यथ" क" ओर से/Respondent By : Dr. Darsi Suman Ratnam, Cit. Dr 20/06/2024 Date Of Hearing Date Of Pronouncement 05/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Assessee Against The Order Of The Principal Commissioner Of Income Tax-3, Ahmedabad, (In Short The ‘Pcit’) Dated 25.03.2023 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 2018-19. 2. The Brief Facts Of The Case Are That The Return Of Income For A.Y. 2018-19 Was Filed By The Assessee On 30.10.2018 Declaring

For Appellant: Shri Parin Shah, A.RFor Respondent: Dr. Darsi Suman Ratnam, CIT. DR
Section 143(3)Section 263Section 37Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA RAGHUNATH KAMBLE, JUDICAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 328/Ahd/2023 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2018-19) िनधा"रण वष" HBC Lifesciences Private Principal Commissioner बनाम बनाम/ बनाम बनाम Limited of Income Tax-3 Vs. B-218, Mayur House, Ahmedabad G.I.D.C., Electronic Estate Sector-25, Gandhinagar, Gujarat, 382016 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCH1407M (Appellant) .. (Respondent) Shri S. N. Soparkar, Sr. Advocate & अपीलाथ" ओर से /Appellant by : Shr…

Sureshbhai Balubhai Asodariya, Surat vs. Pr. CIT (Central)Circle, Surat

In the result, this appeal of assessee is dismissed

ITA 70/SRT/2022[2018-19]Status: DisposedITAT Surat25 Jan 2023AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132Section 143(2)Section 143(3)Section 153ASection 153DSection 254(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 64 to 70/Srt/2022 (Assessment Years: 2012-13 to 2018-19) (Physical hearing) Sureshbhai Babubhai Asodariya, Pr.C.I.T., 20, Sadhana Society, Mtawadi, (Central) Circle, Vs. L.H. Road, Surat-395006. Surat. PAN No. AEEPA 5402 Q Appellant/ assessee Respondent/ revenue Assessee represented by Shri Rasesh Shah, CA Department represented by Shri Ashok B Koli, CIT-DR Date of hearing 20/01/2023 Date of pronouncement 25/01/2023 Order under Section 254(1) of Income Tax Act PER:…

Sureshbhai Balubhai Asodariya, Surat vs. Pr. CIT (Central)Circle, Surat

In the result, this appeal of assessee is dismissed

ITA 69/SRT/2022[2017-18]Status: DisposedITAT Surat25 Jan 2023AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132Section 143(2)Section 143(3)Section 153ASection 153DSection 254(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 64 to 70/Srt/2022 (Assessment Years: 2012-13 to 2018-19) (Physical hearing) Sureshbhai Babubhai Asodariya, Pr.C.I.T., 20, Sadhana Society, Mtawadi, (Central) Circle, Vs. L.H. Road, Surat-395006. Surat. PAN No. AEEPA 5402 Q Appellant/ assessee Respondent/ revenue Assessee represented by Shri Rasesh Shah, CA Department represented by Shri Ashok B Koli, CIT-DR Date of hearing 20/01/2023 Date of pronouncement 25/01/2023 Order under Section 254(1) of Income Tax Act PER:…

Sureshbhai Balubhai Asodariya, Surat vs. Pr. CIT (Central)Circle, Surat

In the result, this appeal of assessee is dismissed

ITA 68/SRT/2022[2016-17]Status: DisposedITAT Surat25 Jan 2023AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132Section 143(2)Section 143(3)Section 153ASection 153DSection 254(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 64 to 70/Srt/2022 (Assessment Years: 2012-13 to 2018-19) (Physical hearing) Sureshbhai Babubhai Asodariya, Pr.C.I.T., 20, Sadhana Society, Mtawadi, (Central) Circle, Vs. L.H. Road, Surat-395006. Surat. PAN No. AEEPA 5402 Q Appellant/ assessee Respondent/ revenue Assessee represented by Shri Rasesh Shah, CA Department represented by Shri Ashok B Koli, CIT-DR Date of hearing 20/01/2023 Date of pronouncement 25/01/2023 Order under Section 254(1) of Income Tax Act PER:…

Sureshbhai Balubhai Asodariya, Surat vs. Pr. CIT (Central)Circle, Surat

In the result, this appeal of assessee is dismissed

ITA 67/SRT/2022[2015-16]Status: DisposedITAT Surat25 Jan 2023AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132Section 143(2)Section 143(3)Section 153ASection 153DSection 254(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 64 to 70/Srt/2022 (Assessment Years: 2012-13 to 2018-19) (Physical hearing) Sureshbhai Babubhai Asodariya, Pr.C.I.T., 20, Sadhana Society, Mtawadi, (Central) Circle, Vs. L.H. Road, Surat-395006. Surat. PAN No. AEEPA 5402 Q Appellant/ assessee Respondent/ revenue Assessee represented by Shri Rasesh Shah, CA Department represented by Shri Ashok B Koli, CIT-DR Date of hearing 20/01/2023 Date of pronouncement 25/01/2023 Order under Section 254(1) of Income Tax Act PER:…

Sureshbhai Balubhai Asodariya, Surat vs. Pr. CIT (Central)Circle, Surat

In the result, this appeal of assessee is dismissed

ITA 66/SRT/2022[2014-15]Status: DisposedITAT Surat25 Jan 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132Section 143(2)Section 143(3)Section 153ASection 153DSection 254(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 64 to 70/Srt/2022 (Assessment Years: 2012-13 to 2018-19) (Physical hearing) Sureshbhai Babubhai Asodariya, Pr.C.I.T., 20, Sadhana Society, Mtawadi, (Central) Circle, Vs. L.H. Road, Surat-395006. Surat. PAN No. AEEPA 5402 Q Appellant/ assessee Respondent/ revenue Assessee represented by Shri Rasesh Shah, CA Department represented by Shri Ashok B Koli, CIT-DR Date of hearing 20/01/2023 Date of pronouncement 25/01/2023 Order under Section 254(1) of Income Tax Act PER:…

Sureshbhai Balubhai Asodariya, Surat vs. Pr. CIT (Central)Circle, Surat

In the result, this appeal of assessee is dismissed

ITA 65/SRT/2022[2013-14]Status: DisposedITAT Surat25 Jan 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132Section 143(2)Section 143(3)Section 153ASection 153DSection 254(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 64 to 70/Srt/2022 (Assessment Years: 2012-13 to 2018-19) (Physical hearing) Sureshbhai Babubhai Asodariya, Pr.C.I.T., 20, Sadhana Society, Mtawadi, (Central) Circle, Vs. L.H. Road, Surat-395006. Surat. PAN No. AEEPA 5402 Q Appellant/ assessee Respondent/ revenue Assessee represented by Shri Rasesh Shah, CA Department represented by Shri Ashok B Koli, CIT-DR Date of hearing 20/01/2023 Date of pronouncement 25/01/2023 Order under Section 254(1) of Income Tax Act PER:…

Sureshbhai Balubhai Asodariya, Surat vs. Pr. CIT (Central)Circle, Surat

In the result, this appeal of assessee is dismissed

ITA 64/SRT/2022[2012-13]Status: DisposedITAT Surat25 Jan 2023AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 132Section 143(2)Section 143(3)Section 153ASection 153DSection 254(1)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 64 to 70/Srt/2022 (Assessment Years: 2012-13 to 2018-19) (Physical hearing) Sureshbhai Babubhai Asodariya, Pr.C.I.T., 20, Sadhana Society, Mtawadi, (Central) Circle, Vs. L.H. Road, Surat-395006. Surat. PAN No. AEEPA 5402 Q Appellant/ assessee Respondent/ revenue Assessee represented by Shri Rasesh Shah, CA Department represented by Shri Ashok B Koli, CIT-DR Date of hearing 20/01/2023 Date of pronouncement 25/01/2023 Order under Section 254(1) of Income Tax Act PER:…

Smt Anupama Asswa, Indore vs. The PCIT-1, Indore

In the result, assessee’s appeal is allowed

ITA 59/IND/2022[2017-18]Status: DisposedITAT Indore24 Jan 2023AY 2017-18

Bench: Ms. Madhumita Roy, Judicial Memebr & Shri Bhagirath Mal Biyaniआयकर अपील सं. / I.T.A. No. 59/Ind/2022 ("नधा"रण वष" / Assessment Year : 2017-18) Smt. Anupama Asawa, Pcit-I, बनाम/ Indore Indore Vs.

For Appellant: Shri S.N. Agrawal & ShriFor Respondent: 20.09.2022 & 19.12.2022
Section 142Section 143(2)Section 143(3)Section 263Section 54BSection 54F

…Anupama Asawa 1 IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMEBR & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER आयकर अपील सं. / I.T.A. No. 59/Ind/2022 ("नधा"रण वष" / Assessment Year : 2017-18) Smt. Anupama Asawa, PCIT-I, बनाम/ Indore Indore Vs. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AIHPA 0322 N .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/Appellant by : Shri S.N. Agrawal & Shri Bhavesh Agrawal, CAs Shri P.K. Mishra & ""यथ" क" ओर से / Shri P.K. Mitra, CIT-DRs Respondent by : 20.09.2022 & 19.12.2022 सुनवाई की तारीख/Date of Hearing घोषणा क" तार…

Mojilal Rajput, Shujalpur Mandi vs. ITO, Shajapur

In the result, assessee’s appeal is allowed

ITA 21/IND/2022[2009-10]Status: DisposedITAT Indore06 Dec 2022AY 2009-10

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Rajesh Mehta & Shri ApurvaFor Respondent: Shri P.K. Mitra, CIT-DR
Section 142(1)Section 143Section 143(3)Section 148Section 263Section 44ASection 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (CONDUCTED THROUGH VIRTUAL COURT) BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. Nos.20&21/Ind/2022 (Assessment Year: 2009-10) Mojilal Rajput Vs. ITO C.A. Rajesh Mehta Shajapur (M.P.) Rajesh Heeralal Mehta & & Company, Chartered PCIT Accountants, 203, Manas Ujjain, (M.P.) Bhawan Extn. 11, RNT Marg, Indore-452001 PAN No.AJQPR6267F (Appellant) .. (Respondent) Appellant by : Shri Rajesh Mehta & Shri Apurva Mehta, A.Rs. Respondent by : Shri P.K. Mitra, CIT-DR Date of Hearing 15.09.2022 Date of Pronouncement…

Mojilal Rajput, Sujalpur Mandi vs. The ITO, Shajapur

In the result, assessee’s appeal is allowed

ITA 20/IND/2022[2009-10]Status: DisposedITAT Indore06 Dec 2022AY 2009-10

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Rajesh Mehta & Shri ApurvaFor Respondent: Shri P.K. Mitra, CIT-DR
Section 142(1)Section 143Section 143(3)Section 148Section 263Section 44ASection 80C

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (CONDUCTED THROUGH VIRTUAL COURT) BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. Nos.20&21/Ind/2022 (Assessment Year: 2009-10) Mojilal Rajput Vs. ITO C.A. Rajesh Mehta Shajapur (M.P.) Rajesh Heeralal Mehta & & Company, Chartered PCIT Accountants, 203, Manas Ujjain, (M.P.) Bhawan Extn. 11, RNT Marg, Indore-452001 PAN No.AJQPR6267F (Appellant) .. (Respondent) Appellant by : Shri Rajesh Mehta & Shri Apurva Mehta, A.Rs. Respondent by : Shri P.K. Mitra, CIT-DR Date of Hearing 15.09.2022 Date of Pronouncement…

Shri Prashant Agrawal, Bhopal vs. Pr. CIT -I, Bhopal

In the result, assessee’s appeal is allowed

ITA 561/IND/2019[2014-15]Status: DisposedITAT Indore24 Nov 2022AY 2014-15

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Ashish Goyal & Shri N. DFor Respondent: Shri P. K. Mitra, CIT.D.R
Section 142(1)Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. No. 561/Ind/2019 (Assessment Year: 2014-15) Shri Prashant Agrawal Vs. Pr. CIT - 1 E-1/168, Arera Colony, Bhopal (M.P.) Bhopal (M.P.) 462016 PAN No. AATPA4605N (Appellant) .. (Respondent) Appellant by : Shri Ashish Goyal & Shri N. D. Patwa, A.Rs. Respondent by : Shri P. K. Mitra, CIT.D.R. 15.09.2022 Date of Hearing Date of Pronouncement 24.11.2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the assessee is directed against the or…

M/S. Yatharth Infrastructures (P) Ltd., Ujjain vs. Pr. CIT, Ujjain

In the result, assessee’s appeal is allowed

ITA 532/IND/2019[2014-15]Status: DisposedITAT Indore10 Nov 2022AY 2014-15

Bench: Ms. Madhumita Roy, Judicial Memebr & Shri Bhagirath Mal Biyani

For Appellant: Shri Parth Jhavar, ARs
Section 142(1)Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMEBR & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER आयकर अपील सं. / I.T.A. No. 532/Ind/2019 ("नधा"रण वष" / Assessment Year : 2014-15) M/s. Yatharth बनाम/ Pr. Commissioner of Infrastructure Pvt. Ltd. Income Tax Vs. 38, Vidhya Nagar, Indore Ujjain, Madhya Pradesh - Road, Ujjain, Madhya 456010 Pradesh 456010 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACY3213E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Santosh Deshmukh & अपीलाथ" ओर से/Appellant by : Shri Parth Jhavar, ARs. Shri P. K. Mitra, CIT.DR ""यथ" क" ओर…

Pierlite India Pvt. Ltd., Ahmedabad vs. The Pr. CIT-3, Ahmedabad

In the result, the appeal filed by the Assessee is hereby allowed

ITA 79/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad07 Oct 2022AY 2016-17
For Appellant: Shri Sunil Talati, A.RFor Respondent: Shri A.P. Singh, CIT/DR
Section 115JSection 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member Assessment Year 2016-17 Pierlite India Pvt. Ltd. The Pr.CIT-3, Rakhial Road, Rakhial, Ahmedabad Ahmedabad Vs (Respondent) PAN: AACCG1389H (Appellant) Appellant by : Shri Sunil Talati, A.R. Respondent by : Shri A.P. Singh, CIT/DR Date of hearing : 20-07-2022 Date of pronouncement : 07-10-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee against the Revision order dated 31.03.2021 passed by the Principal Commissio…

CIT v. Kamal Galani (95 Taxmann.com 261) — Cited in 33 Judgments | BharatTax