CIT v. Mehsana District Co-op. Milk Producers Union Ltd.

263 ITR 645High Court2003#4107 most cited

What is CIT v. Mehsana District Co-op. Milk Producers Union Ltd. authority for?

Section 263 of the Income-tax Act, 1961, cannot be invoked to correct every mistake by the Assessing Officer; it applies only to erroneous orders prejudicial to the revenue, especially when two views are possible and the Assessing Officer has taken a plausible one.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Mehsana District Co-op. Milk Producers Union Ltd. · section 263 · revision · erroneous order · prejudicial to revenue · two possible views · Assessing Officer · Commissioner

Also reported as

130 Taxmann 235

Sections most often in play

Section 143(3)Section 144BSection 263Section 115BBESection 142(1)Section 144C(13)Section 147Section 194C(5)
Read the full judgment

Issues it is cited on

malabar industrialsection 263(1)erroneous and prejudicialsection 263section 26income-tax officersection 144bscrutiny assessmentsection 142(1)section 143(2)indiasection 143

Judgments citing CIT v. Mehsana District Co-op. Milk Producers Union Ltd.

P I Industries Limited, Udaipur vs. Pr. CIT, Udaipur

ITA 4/JODH/2021[2016-17]Status: DisposedITAT Jodhpur08 Sept 2021AY 2016-17

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year:2016-17 Pi Industries Limited, Vs. Pr.Cit, Udaisagar Road, Udaipur. Udaipur-313001. Pan No. Aabcp 2183 M

Section 115JSection 143(3)Section 263Section 32ASection 35(1)(iv)Section 80ISection 92C

…IT (2009) 222 CTR (Bom) 88 j. CIT V/s. GirdhariLal (2002) 258 ITR 331 (Raj) (DB) k. CIT V/s. ArvindJewllers (2002) 259 ITR 502 l. CIT V/s. Shiv HariMadhu Sudan (1998) 233 ITR 649 (Raj) m. CIT V/s. Mehsana District Co-operative Milk Producers Union Ltd. (2003) 263 ITR 645 (Guj) 10. In regard to the reference to the TPO is concerned, the assessee referred to para 3 of the CBDT Instruction No. 3/2016, F.No. 500/9/2015-APA-II Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Foreign Tax and Tax Research Division-I, APA-II Section, New Delhi, dated 10th March, 2016, which…

Secure Meters Limited, Udaipur vs. Pr. CIT, Udaipur

ITA 2/JODH/2021[2016-17]Status: DisposedITAT Jodhpur02 Sept 2021AY 2016-17

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year:2016-17 Secure Meters Limited, Vs. Pr.Cit, E-Class, Pratap Nagar Udaipur. Industrial Area, Udaipur-313001. Pan No. Aaccs 8785 M

Section 115JSection 143(3)Section 263Section 43ASection 92C

…IT (2009) 222 CTR (Bom) 88 j. CIT V/s. GirdhariLal (2002) 258 ITR 331 (Raj) (DB) k. CIT V/s. ArvindJewllers (2002) 259 ITR 502 l. CIT V/s. Shiv HariMadhu Sudan (1998) 233 ITR 649 (Raj) m. CIT V/s. Mehsana District Co-operative Milk Producers Union Ltd. (2003) 263 ITR 645 (Guj) 7 ITA 02/Jodh/2021 Secure Meters Ltd. Vs PCIT 9. In regard to the reference to the TPO is concerned, the assessee referred to para 3 of the CBDT Instruction No.3/2016, F.No.500/9/2015-APA-II Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Foreign Tax and Tax Research Division-I, APA-II Sectio…

M/S. Wintop Vitrified Pvt. Ltd., Morbi vs. The Pr. CIT-3, Rajkot

ITA 398/RJT/2018[2015-16]Status: DisposedITAT Rajkot28 Nov 2019AY 2015-16

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri M.J. Ranpura, ARFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 143(3)Section 263Section 68

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ Conducted through E-Court at Ahmedabad ] BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Assessment Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 393/Rjt/2018 2015-16 M/s.Winsun Ceramic The Pr.CIT-3, Pvt.Ltd. Rajkot Sr.No.661/P3, At. Ranpar, Jetpar Road Morbi – 363 642 PAN:AABCW5044N 2. 394/Rjt/2018 2015-16 M/s.Rex Ceramic Pvt.Ltd. -do- R.S.No.407/1, At Rangpar Morbi-363642 PAN:AAGCR8306M 3. 395/Rjt/2018 2015-16 M/s.Winmax Ceram…

M/S. Orfina Ceramic Pvt. Ltd., Morbi vs. The Pr. CIT-3, Rajkot

ITA 397/RJT/2018[2015-16]Status: DisposedITAT Rajkot28 Nov 2019AY 2015-16

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri M.J. Ranpura, ARFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 143(3)Section 263Section 68

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ Conducted through E-Court at Ahmedabad ] BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Assessment Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 393/Rjt/2018 2015-16 M/s.Winsun Ceramic The Pr.CIT-3, Pvt.Ltd. Rajkot Sr.No.661/P3, At. Ranpar, Jetpar Road Morbi – 363 642 PAN:AABCW5044N 2. 394/Rjt/2018 2015-16 M/s.Rex Ceramic Pvt.Ltd. -do- R.S.No.407/1, At Rangpar Morbi-363642 PAN:AAGCR8306M 3. 395/Rjt/2018 2015-16 M/s.Winmax Ceram…

M/S. Winmax Ceramic Pvt. Ltd., Wakaner vs. The Pr. CIT-3, Rajkot

ITA 395/RJT/2018[2015-16]Status: DisposedITAT Rajkot28 Nov 2019AY 2015-16

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri M.J. Ranpura, ARFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 143(3)Section 263Section 68

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ Conducted through E-Court at Ahmedabad ] BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Assessment Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 393/Rjt/2018 2015-16 M/s.Winsun Ceramic The Pr.CIT-3, Pvt.Ltd. Rajkot Sr.No.661/P3, At. Ranpar, Jetpar Road Morbi – 363 642 PAN:AABCW5044N 2. 394/Rjt/2018 2015-16 M/s.Rex Ceramic Pvt.Ltd. -do- R.S.No.407/1, At Rangpar Morbi-363642 PAN:AAGCR8306M 3. 395/Rjt/2018 2015-16 M/s.Winmax Ceram…

M/S. Rex Ceramic Pvt. Ltd., Morbi vs. The Pr. CIT-3, Rajkot

ITA 394/RJT/2018[2015-16]Status: DisposedITAT Rajkot28 Nov 2019AY 2015-16

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri M.J. Ranpura, ARFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 143(3)Section 263Section 68

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ Conducted through E-Court at Ahmedabad ] BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Assessment Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 393/Rjt/2018 2015-16 M/s.Winsun Ceramic The Pr.CIT-3, Pvt.Ltd. Rajkot Sr.No.661/P3, At. Ranpar, Jetpar Road Morbi – 363 642 PAN:AABCW5044N 2. 394/Rjt/2018 2015-16 M/s.Rex Ceramic Pvt.Ltd. -do- R.S.No.407/1, At Rangpar Morbi-363642 PAN:AAGCR8306M 3. 395/Rjt/2018 2015-16 M/s.Winmax Ceram…

M/S. Winsun Ceramic Pvt. Ltd., Morbi vs. The Pr. CIT-3, Rajkot

ITA 393/RJT/2018[2015-16]Status: DisposedITAT Rajkot28 Nov 2019AY 2015-16

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri M.J. Ranpura, ARFor Respondent: Shri Jitendra Kumar, CIT-DR
Section 143(3)Section 263Section 68

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [ Conducted through E-Court at Ahmedabad ] BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Assessment Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 393/Rjt/2018 2015-16 M/s.Winsun Ceramic The Pr.CIT-3, Pvt.Ltd. Rajkot Sr.No.661/P3, At. Ranpar, Jetpar Road Morbi – 363 642 PAN:AABCW5044N 2. 394/Rjt/2018 2015-16 M/s.Rex Ceramic Pvt.Ltd. -do- R.S.No.407/1, At Rangpar Morbi-363642 PAN:AAGCR8306M 3. 395/Rjt/2018 2015-16 M/s.Winmax Ceram…

International Cargo Terminals & Rail Infrastructure Private Limited (Formerly Known As Boxtrans Logistrics (India) Services Private Limited, Mumbai vs. Pr.CIT-1, Mumbai

ITA 1637/MUM/2018[2013-14]Status: DisposedITAT Mumbai27 Nov 2019AY 2013-14

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 1637/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14)

For Appellant: Shri Nitesh Joshi, AR byFor Respondent: Shri Awangshi Gimson, DR
Section 143(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI RAM LAL NEGI, JM आयकरअपीलसं./ I.T.A. No. 1637/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14) DCIT -1(1)(1), M/s International Cargo Terminals Room No. 533, & Rail Infrastructure Pvt. Ltd. Aayakar Bhavan, (formerly known as Boxtrans M.K. Road, बिधम/ Logistics (I) Services Pvt. Ltd.) Mumbai-400 020 Godrej Coliseum, Office No. 801, Vs. C-wing, Behind Everard Nagar, Off Somaiya Hospital Road, Sion (east), Mumbai – 400 022 स्थायीलेखासं./जीआइआरसं./PAN No. AACCB8054G (अपीलाथी/Appellant) (प्रत्यथी / : Respondent) अपीलाथीकी…

Technip Uk Ltd., Gurgaon vs. DIT, New Delhi

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

ITA 4284/DEL/2013[2008-09]Status: DisposedITAT Delhi24 Apr 2017AY 2008-09

Bench: Shri R.K. Panda & Smt. Beena A. Pillai[Assessment Year: 2008-09] Technip Uk Limited Vs. The D.I.T. C/O Bmr & Associates Llp International - Ii 22Nd Floor, Building No. 5 New Delhi Tower ‘A’, Dlf Cyber City, Dlf Phase Iii, Gurgaon Haryana Pan : Aacct 8268 N (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, AdvFor Respondent: Shri Anuj Arora, Sr- DR
Section 263Section 4Section 44BSection 44D

…31 ITR 192:(Del.) f) CIT v. International Travel House Ltd.: 194 Taxman 324 (Del.) g) CIT v. Kelvinator of India: 323 ITR 231 (Del.) h) CIT vs. Gabriel India Limited: 203 ITR 108 (Bom) i) Hari Iron Trading Co. vs. CIT: 263 ITR 437 (P&H) j) CIT V. D.P. Karai: 266 ITR 113 (Guj.) k) N.N Aggarwal v. CIT: 189 ITR 769 (All.) l) Bhartia Industries Ltd. v. CIT: 353 ITR 486 (Cal.) m) Paul Mathew & Sons V. CIT: 263 ITR 101 (Ker.) n) CIT V. Mepco Industries Limited: 294 ITR 121 (Mad.) o) Delhi Airport Metro Express Pvt. Ltd vs. Pr. CIT: ITA No. 2813/Del/2016 dated 12.01.2017 14. The ld. Counsel for the assessee referrin…