How many judgments cite CIT v. Kamal Galani?

10 judgments on BharatTax cite CIT v. Kamal Galani (110 Taxmann.com 213), spanning 2021 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 115BBE, Section 119, Section 131, Section 133A.

CIT v. Kamal Galani

110 Taxmann.com 213Supreme Court of India2019#10078 most cited

What is CIT v. Kamal Galani authority for?

An assessment order is not erroneous and prejudicial to the interest of the revenue if the Assessing Officer has made a proper inquiry and taken a view supported by law, even if the Commissioner disagrees.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2021 to 2026.

Also referred to as

CIT v Kamal Galani · section 263 · section 143(3) · erroneous and prejudicial · revisionary powers · assessing officer inquiry · scrutiny assessment · interest of revenue · block assessment · unexplained money · section 69A

Sections most often in play

Section 143(3)Section 263 Section 115BBE Section 119 Section 131 Section 133A Section 142(1)Section 144B

Issues it is cited on

prejudicial to interest of revenue section 269 erroneous and prejudicial section 119 limited scrutiny section 263 section 26 section 133a scrutiny assessment section 69a section 11 section 142(1)

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…

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

…r were brought on record by the AO during the assessment proceedings. Hence, it is not an erroneous order. Ld. AR relied upon the judgements in the case of ... • D.N. Singh Vs. CIT, 45 ITR 595 • CIT Vs. Kamal Galani, 95 taxmann.com 261 • CIT Vs. Kamal Galani, 110 Taxmann.com 213 • Chokshi Hiralal Maganlal Vs. DCIT, 46 SOT 349 • M/s. Bajaj Sons Ltd Vs. DCIT, 128 Taxmann.com 406 • Gaurish Steels Pvt Ltd. Vs. ACIT, 82 taxmann.com 337 • CIT Vs. Shilpa Dying & Printing Mills Ltd, 39 Taxmann.com 3 10. The Ld. AR argued that since detailed examination of books of accounts and other supporting evidences were examined by…

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

…or were brought on record by the AO during the assessment proceedings. Hence, it is not an erroneous order. Ld. AR relied upon the judgements in the case of … • D.N. Singh Vs. CIT, 45 ITR 595 • CIT Vs. Kamal Galani, 95 taxmann.com 261 • CIT Vs. Kamal Galani, 110 Taxmann.com 213 • Chokshi Hiralal Maganlal Vs. DCIT, 46 SOT 349 • M/s. Bajaj Sons Ltd Vs. DCIT, 128 Taxmann.com 406 • Gaurish Steels Pvt Ltd. Vs. ACIT, 82 taxmann.com 337 • CIT Vs. Shilpa Dying & Printing Mills Ltd, 39 Taxmann.com 3 10. The Ld. AR argued that since detailed examination of books of accounts and other supporting evidences were examined by…

Navin Kalidas Patel, Ahmedabad vs. The Pr. CIT-3, Ahmedabad

In the result, the appeal preferred by the assessee is dismissed

ITA 109/AHD/2021[2015-16]Status: DisposedITAT Ahmedabad14 Aug 2024AY 2015-16

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 109/Ahd/2021 (िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2015-16) िनधा"रण वष" िनधा"रण वष" बनाम बनाम/ बनाम बनाम Navin Kalidas Patel The Pr.Cit-3 802, Block –A, Status Ahmedabad Vs. Appartment, Opp. T. V. Tower, Drive-In-Road, Ahmedabad, Gujarat, 380054 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Achpp0215B (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri S. N. Soparkar, Sr. Advocate & Shri Parin Shah, A.R. ""यथ" क" ओर से/Respondent By : Shri Sudhendu Das, Cit. Dr Date Of Hearing 05/08/2024 Date Of Pronouncement 14/08/2024 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, Ahmedabad-3, (In Short ‘The Pr. Cit’) Dated 29.03.2021 In Exercise Of His Revisionary Power Under Section 263 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The Assessment Year 2015-16. 2. The Brief Facts Of The Case Are That The Return Of Income For A.Y. 2015-16 Was Filed By The Assessee On 25.01.2016 Showing Total Income Of Rs.2,03,730/-. The Case Was Selected For Scrutiny

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Shri Sudhendu Das, CIT. DR

Section 143(3)Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 109/Ahd/2021 (िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2015-16) िनधा"रण वष" िनधा"रण वष" बनाम बनाम/ बनाम बनाम Navin Kalidas Patel The Pr.CIT-3 802, Block –A, Status Ahmedabad Vs. Appartment, Opp. T. V. Tower, Drive-in-Road, Ahmedabad, Gujarat, 380054 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACHPP0215B (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri S. N. Soparkar, Sr. Advocate & Shri Parin Shah, A.R. ""यथ" क" ओर से/Resp…

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…

Gayatri Devi, Jaipur vs. PCIT(Central), Jaipur

In the result, this appeal of the assessee is allowed

ITA 405/JPR/2022[2019-20]Status: DisposedITAT Jaipur20 Sept 2023AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mahendra Gargieya Advocate &For Respondent: Shri Ajay Malik, CIT-DR

Section 127Section 133ASection 143(1)Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 405/JPR/2022 fu/kZkj.k o"kZ@Assessment Year : 2019-20 cuke Gayatri Devi Pr. CIT Vs. Rathunath Puri Daba Takhta Tonk Central, Jaipur Tonk 304 001 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ALJPD 4796 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Mahendra Gargieya Advocate & Ms. Veshnawi Joshi, Ad…

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 Rajendra and Ursula Holdings Pvt. Ltd., Jaipur vs. PCIT-1, Jaipur

In the result ITA NO. ITA 57/JPR/2021 is also stands dismissed

ITA 57/JPR/2021[2016-17]Status: DisposedITAT Jaipur05 May 2022AY 2016-17

For Appellant: Sh. Mahendra Gargieya (Adv.)For Respondent: Sh. Manoj Mehar (CIT)

Section 263Section 5

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 56/JP/2021 fu/kZkj.k o"kZ@Assessment Year :2016-17 cuke M/s Rajendra and Ursula Joshi Skill Principal Commissioner of Vs. Development Pvt. Ltd., Jaipur Income Tax-2, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGCR 4665 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 57/JP/2021 fu/kZkj.k o"kZ@Assessment Year :20…

M/S Rajendra and Ursula Joshi Skill Developement Pvt. Ltd. Jaipur, Jaipur vs. PCIT-2, Jaipur

In the result ITA NO. ITA 57/JPR/2021 is also stands dismissed

ITA 56/JPR/2021[2016-17]Status: DisposedITAT Jaipur05 May 2022AY 2016-17

For Appellant: Sh. Mahendra Gargieya (Adv.)For Respondent: Sh. Manoj Mehar (CIT)

Section 263Section 5

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…