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.

How many judgments cite CIT v. Kamal Galani?

33 judgments on BharatTax cite CIT v. Kamal Galani (95 Taxmann.com 261), spanning 2018 to 2026.

Which sections of the Income Tax Act does CIT v. Kamal Galani come up under?

It is most often cited in judgments turning on Section 143(3), Section 263, Section 142(1), Section 144B, Section 115BBE, Section 119.

CIT v. Kamal Galani (95 Taxmann.com 261)

Gunveer Singh Chhabra, Indore vs. The Pr CIT -1, Indore

In the result, assessee’s appeal is allowed

ITA 117/IND/2021[2015-16]Status: DisposedITAT Indore09 Sept 2022AY 2015-16

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

For Appellant: Shri Shubhash Jain, A.R

Section 143(3)Section 2(14)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE (Convened through Virtual Court) BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMEBR & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 117/Ind/2021 (िनधा"रण वष" / Assessment Year : 2015-16) Gunveer Singh Chhabra बनाम/ The Pr-Commissioner of 70, Palsikar Colony, Indore Income Tax-I Vs. – 452004 (M.P.) Aaykar Bhawan, Indore, Madhya Pradesh - 452001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAVPC2237N (अपीलाथ" /Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से/Appellant by : Shri Shubhash Jain, A.R. ""यथ" क" ओर से / Shri P. K. Mitra, CIT.D.R.…

M/S Greenwell Orchards, Ahmedabad vs. The Pr.CIT-3, Ahmedabad

In the result, appeal filed by the Assessee is allowed

ITA 695/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad05 Aug 2022AY 2009-10

For Appellant: Shri S.N. Soparkar, A.R. and Shri Parin Shah, A.RFor Respondent: Shri A.P. Singh, CIT/DR

Section 10Section 143Section 143(3)Section 147Section 148Section 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 2009-10 M/s. Greenwell Orchards The Principal Nr. Gujarat Bottling, Commissioner of Rakhiyal Road, Rakhiyal, Vs Income Tax - 3, Ahmedabad Ahmedabad (Respondent) PAN: AABFG4602M (Appellant) Appellant by : Shri S.N. Soparkar, A.R. and Shri Parin Shah, A.R. Respondent by : Shri A.P. Singh, CIT/DR. Date of hearing : 22-06-2022 Date of pronouncement : 26-08-2022 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the as…

Shri Rashminbhai Mohanlal Majithia, Ahmedabad vs. The Pr. CIT-4, Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 299/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad17 Jun 2022AY 2015-16

Bench: The Appeal Is Heard & Decided.”

For Appellant: Shri S.N. Soparkar, A.RFor Respondent: Shri Alok Kumar, CIT-D.R

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

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 Rashminbhai Mohanlal Pr. CIT-4, Majithia, Ahmedabad Ahmedabad PAN: AAZPM0135F Vs (Respondent) (Appellant) Assessee by: Shri S.N. Soparkar, A.R. Revenue by: Shri Alok Kumar, CIT-D.R. Date of hearing : 06-04-2022 Date of pronouncement : 17-06-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Principal Commissioner of Income Tax-4, Ahmedabad vide order dated 21/…

M/S. Vmware Software India Private Limited, Bengaluru vs. Principal Commissioner of Income Tax, Range-7, Bengaluru

In the result, appeal by the Assessee is partly allowed

ITA 2205/BANG/2019[2014-15]Status: DisposedITAT Bangalore22 Nov 2021AY 2014-15

Bench: Shri N.V. Vasudevanand Shri B. R. Baskaranassessment Year : 2014-15 M/S. Vm Software India Pvt. Ltd., Vs. Pr. Cit, Kalyani Magnum, Block-1, Iii Floor, 165/2, Range – 7, Doraisanipalya, Iim Post, Bannerghatta Road, Bengaluru. Bengaluru – 560 076. Pan : Aaccv 4573 E Assessee By : Shri. T. Suryanarayana, Advocate Revenue By : Shri. Sumer Singh Meena, Cit(Dr)(Osd)(Itat), Bengaluru Date Of Hearing : 18.11.2021 Date Of Pronouncement : 22.11.2021 O R D E R

For Appellant: Shri. T. Suryanarayana, AdvocateFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(OSD)(ITAT), Bengaluru

Section 142(1)Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2014-15 M/s. VM Software India Pvt. Ltd., Vs. Pr. CIT, Kalyani Magnum, Block-1, III Floor, 165/2, Range – 7, Doraisanipalya, IIM Post, Bannerghatta Road, Bengaluru. Bengaluru – 560 076. PAN : AACCV 4573 E Assessee by : Shri. T. Suryanarayana, Advocate Revenue by : Shri. Sumer Singh Meena, CIT(DR)(OSD)(ITAT), Bengaluru Date of hearing : 18.11.2021 Date of Pronouncement : 22.11.2021 O R D E R Per N. V. Vasudevan, Vice President This is an appeal by the a…

Shalby Limited, Ahmedabad vs. The Dy. CIT, Circle-4(1)(1), Ahmedabad

In the result, appeal filed by the assessee is allowed

ITA 793/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad07 Apr 2021AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No.793/Ahd/2019 ("नधा"रण वष" / Assessment Year : 2014-15)

For Appellant: Shri Aseem Thakkar, ARFor Respondent: Shri Mohd. Usman, CIT-DR

Section 14ASection 263Section 72A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘डी’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD (Conducted Through Virtual Court) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.793/Ahd/2019 ("नधा"रण वष" / Assessment Year : 2014-15) Shalby Limited The Dy.CIT बनाम/ Opp.Karnavati Club Circle-4(1)(1) Vs. SG Highway Ahmedabad Ahmedabad-380 054 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAICS 5593 B .. (""यथ" / Respondent) (अपीलाथ" /Appellant) अपीलाथ" ओर से / Appellant by : Shri Aseem Thakkar, AR ""यथ" क" ओर से/Respondent by : Shri Mo…