What is CIT v. Paville Projects (P.) Ltd. authority for?

Revisiting the stringent two-fold conditions for invoking Section 263, `CIT v. Paville Projects` affirms that mere inadequacy of enquiry by the Assessing Officer does not automatically confer revisional powers. An order must be both erroneous and prejudicial to the interests of the revenue for Section 263 to apply.

How many judgments cite CIT v. Paville Projects (P.) Ltd.?

83 judgments on BharatTax cite CIT v. Paville Projects (P.) Ltd. (149 Taxmann.com 115), spanning 2023 to 2026.

Which sections of the Income Tax Act does CIT v. Paville Projects (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 263, Section 142(1), Section 143(3), Section 144B, Section 147, Section 1961.

CIT v. Paville Projects (P.) Ltd. (149 Taxmann.com 115)

Sunita Saini, Haryana vs. Income Tax Officer, Ward 1(4), Faridabad, Haryana

In the result, appeal of the Assessee is allowed

ITA 1877/DEL/2024[2016-17]Status: DisposedITAT Delhi27 Oct 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.1877/Del/2024 िनधा"रणवष"/Assessment Year:2016-17 बनाम Sunita Saini, Income Tax Officer, House No.743P, Sector-38, Vs. Ward 1(4), Gurugram, Haryana. Faridabad. Pan No.Awmps2317Q अपीलाथ" Appellant ""यथ"/Respondent

Section 10(38)Section 147Section 151Section 263

…CIT vs. Cartier Leafin (P) Ltd. [112 taxmann.com 63 (Bom)], CIT vs. Nirav Modi [390 ITR 292 (Bom)], PCIT vs. Clix Finance India (P) Ltd. [2025] [473 ITR 650 (Delhi)], CIT v. Anil Kumar Sharma [355 ITR 83(Del)], and CIT v. Paville Projects (P.) Ltd. [2023] 453 ITR 447 (SC). It is submitted that the above decisions have been considered in the recent decision of Hon’ble ITAT, Mumbai in the case of Procter and Gamble Health Private Limited Vs PCIT in ITA No.2326/Mum/2025 dated 14.08.2025 wherein it was held that Inadequacy of enquiry would not confer power of revision under Section 263 of the Act. 6.1 Ld. Cou…

Kanigere Ramegowda Ningaraju, Hassan vs. Income Tax Officer, Ward 1 & Tps, Hassan

In the result, the appeal of the assessee is hereby allowed

ITA 1046/BANG/2025[2015-16]Status: DisposedITAT Bangalore09 Oct 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Years : 2015-16

For Appellant: Shri V Shivarama Iyer, C.AFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)

Section 144BSection 147Section 148Section 148ASection 263Section 269SSection 45

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Years : 2015-16 Kanigere Ramegowda Ningaraju, Vs. The Income Tax Officer, House No.26, Kanigere Village, Ward – 1 & TPS, Hassan. Berthur Post, K Hosakote Hobli, Alur Taluk, . Hassan – 573 213. PAN – ALTPN 2312 C APPELLANT RESPONDENT Assessee by : Shri V Shivarama Iyer, C.A Revenue by : Shri Shivanand H Kalakeri, CIT (DR) Date of hearing : 16.07.2024 Date of Pronouncement : 09.10.2024 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER : This appeal is direct…

Sachin Notified Area, Surat vs. Pr. CIT, Surat

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 248/SRT/2024[2015-16]Status: DisposedITAT Surat10 Sept 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 10(20)Section 143(1)Section 144Section 147Section 263

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.246 to 248 & 223/SRT/2024 AYs: (2013-14 to 2015-16 & 2016-17) (Physical Hearing) Sachin Notified Area, Vs. The PCIT - 1, Plot No.5719, Unnati Building, Sachin Surat GIDC, Sachin, Surat – 394230, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAALS0146H (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Mukesh Jain, CIT-DR Date of Hearing 04/09/2025 Date of Pronouncement 10/09/2025 आदेश / O R D E R PER BENCH: These four appeals by…

Sachin Notified Area, Surat vs. Pr. CIT, Surat

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 247/SRT/2024[2014-15]Status: DisposedITAT Surat10 Sept 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 10(20)Section 143(1)Section 144Section 147Section 263

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.246 to 248 & 223/SRT/2024 AYs: (2013-14 to 2015-16 & 2016-17) (Physical Hearing) Sachin Notified Area, Vs. The PCIT - 1, Plot No.5719, Unnati Building, Sachin Surat GIDC, Sachin, Surat – 394230, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAALS0146H (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Mukesh Jain, CIT-DR Date of Hearing 04/09/2025 Date of Pronouncement 10/09/2025 आदेश / O R D E R PER BENCH: These four appeals by…

Sachin Notified Area, Surat vs. Pr. CIT, Surat

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 246/SRT/2024[2013-14]Status: DisposedITAT Surat10 Sept 2025AY 2013-14

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 10(20)Section 143(1)Section 144Section 147Section 263

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.246 to 248 & 223/SRT/2024 AYs: (2013-14 to 2015-16 & 2016-17) (Physical Hearing) Sachin Notified Area, Vs. The PCIT - 1, Plot No.5719, Unnati Building, Sachin Surat GIDC, Sachin, Surat – 394230, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAALS0146H (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Mukesh Jain, CIT-DR Date of Hearing 04/09/2025 Date of Pronouncement 10/09/2025 आदेश / O R D E R PER BENCH: These four appeals by…

Sachin Notified Area, Surat vs. The Pr. Commissioner O Income Tax - 1, Surat

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 223/SRT/2024[2016-17]Status: DisposedITAT Surat10 Sept 2025AY 2016-17

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 10(20)Section 143(1)Section 144Section 147Section 263

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA Nos.246 to 248 & 223/SRT/2024 AYs: (2013-14 to 2015-16 & 2016-17) (Physical Hearing) Sachin Notified Area, Vs. The PCIT - 1, Plot No.5719, Unnati Building, Sachin Surat GIDC, Sachin, Surat – 394230, Gujarat "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAALS0146H (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Mukesh Jain, CIT-DR Date of Hearing 04/09/2025 Date of Pronouncement 10/09/2025 आदेश / O R D E R PER BENCH: These four appeals by…

M/S. City Union Bank, Kumbakonam vs. PCIT, Madurai

In the result, both the appeals for A

ITA 1479/CHNY/2025[2021-22]Status: DisposedITAT Chennai09 Sept 2025AY 2021-22

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1478 & 1479/Chny/2025 धनिाारण वर्ा / Assessment Year: 2020-21 & 2021-22 M/S. City Union Bank, Pcit No. 148-149, T.S.R Big Street, Vs. Madurai – 1. Kumbakonam – 621 001. Tamil Nadu. [Pan: Aaacc-1287-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Mr. S. Ananthan, Ca & Ms. R. Lalitha, Ca प्रत्यथी की ओर से/Respondent By : Ms. E. Pavuna Sundari, Cit. सुनवाई की तारीख/Date Of Hearing : 28.08.2025 घोर्णा की तारीख/Date Of Pronouncement : 09.09.2025

For Appellant: Mr. S. Ananthan, CA and Ms. R. Lalitha, CAFor Respondent: Ms. E. Pavuna Sundari, CIT

Section 17(2)Section 263Section 36(1)(vii)Section 36(1)(viia)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री एस एस विश्वनेत्र रवि, न्याविक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1478 & 1479/Chny/2025 धनिाारण वर्ा / Assessment Year: 2020-21 and 2021-22 M/s. City Union Bank, PCIT No. 148-149, T.S.R Big Street, vs. Madurai – 1. Kumbakonam – 621 001. Tamil Nadu. [PAN: AAACC-1287-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant by : Mr. S. Ananthan, CA and Ms. R. Lalitha…

M/S. City Union Bank, Kumbakonam vs. PCIT, Madurai

In the result, both the appeals for A

ITA 1478/CHNY/2025[2020-21]Status: DisposedITAT Chennai09 Sept 2025AY 2020-21

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 1478 & 1479/Chny/2025 धनिाारण वर्ा / Assessment Year: 2020-21 & 2021-22 M/S. City Union Bank, Pcit No. 148-149, T.S.R Big Street, Vs. Madurai – 1. Kumbakonam – 621 001. Tamil Nadu. [Pan: Aaacc-1287-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Mr. S. Ananthan, Ca & Ms. R. Lalitha, Ca प्रत्यथी की ओर से/Respondent By : Ms. E. Pavuna Sundari, Cit. सुनवाई की तारीख/Date Of Hearing : 28.08.2025 घोर्णा की तारीख/Date Of Pronouncement : 09.09.2025

For Appellant: Mr. S. Ananthan, CA and Ms. R. Lalitha, CAFor Respondent: Ms. E. Pavuna Sundari, CIT

Section 17(2)Section 263Section 36(1)(vii)Section 36(1)(viia)

…आयकर अपीलीय अधिकरण, ‘ए’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI श्री एस एस विश्वनेत्र रवि, न्याविक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1478 & 1479/Chny/2025 धनिाारण वर्ा / Assessment Year: 2020-21 and 2021-22 M/s. City Union Bank, PCIT No. 148-149, T.S.R Big Street, vs. Madurai – 1. Kumbakonam – 621 001. Tamil Nadu. [PAN: AAACC-1287-E] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant by : Mr. S. Ananthan, CA and Ms. R. Lalitha…

Kesar Buildcon Private Limited, Banaskantha vs. The PCIT, Ahmedabad-3, Ahmedabad

Accordingly, we set aside the order passed by the PCIT and restore the assessment order passed by the Assessing Officer. The appeal of the assessee is thus allowed

ITA 790/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad08 Sept 2025AY 2021-22

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarasstt.Year : 2021-2028 Kesar Buildcon Pvt. Ltd. The Ld.Pr.Cit 1St Floor Shri Kesar Cold Vs. Ahmedabad-3 Storage Plot No.B-2 To 9, Rev Survey No.85/2 Paiki Near Hotel Jyoti Vil Banaskantha. Pan : Aabck 4923 E (Applicant) (Responent) : Shri Hem Chhajed, Ar Assessee By : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 03/09/2025 घोषणा क" तारीख /Date Of Pronouncement: 08/09/2025

For Appellant: Shri Rignesh Das, CIT-DR

Section 142(1)Section 143(2)Section 143(3)Section 2(22)(e)Section 263Section 269S

…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 SANJAY GARG, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER Asstt.Year : 2021-2028 Kesar Buildcon Pvt. Ltd. The ld.Pr.CIT 1st Floor Shri Kesar Cold Vs. Ahmedabad-3 Storage Plot No.B-2 to 9, Rev Survey No.85/2 Paiki Near Hotel Jyoti Vil Banaskantha. PAN : AABCK 4923 E (Applicant) (Responent) : Shri Hem Chhajed, AR Assessee by : Shri Rignesh Da…

Shhlok Triton Associates, Surat vs. Pr. Commissioner of Income Tax, Surat

In the result, the appeal of the appellant is allowed

ITA 638/SRT/2024[2014-15]Status: DisposedITAT Surat19 Aug 2025AY 2014-15

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.638/Srt/2024 Assessment Year:(2014-15) (Hybrid Hearing) M/S Shhlok Triton Associates, Vs. Pcit – 1, F.P. No. 388, Paikee Udhna Surat Darwaja, Ring Road, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aclfs6819A (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Mukesh Jain, Cit (Dr) Date Of Hearing 18/06/2025 Date Of Pronouncement 19/08/2025

Section 143(3)Section 253(3)Section 263

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.638/SRT/2024 Assessment Year:(2014-15) (Hybrid Hearing) M/s Shhlok Triton Associates, Vs. PCIT – 1, F.P. No. 388, Paikee Udhna Surat Darwaja, Ring Road, Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No: ACLFS6819A (Appellant) (Respondent) Appellant by Shri P. M. Jagasheth, CA Respondent by Shri Mukesh Jain, CIT (DR) Date of Hearing 18/06/2025 Date of Pronouncement 19/08/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the assessee emanate…

India Japan Lighting Private Limited, Chennai vs. Principal Commissioner of Income Tax - 4, Chennai

In the result, appeal filed by the assessee is allowed

ITA 1427/CHNY/2025[2021-22]Status: DisposedITAT Chennai18 Aug 2025AY 2021-22

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1427/Chny/2025 िनधा"रण वष"/Assessment Year: 2021-22 V. M/S. India Japan Lighting Pvt. Ltd., The Pcit-4, No.1, Tiruvallur High Road, Chennai. Puduchatram B.O., Thirumazhisai, Tiruvallur-600 124. [Pan: Aaaci 2673 L] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 143(1)Section 143(2)Section 143(3)Section 144BSection 263

…nue. (See ‘Rampyari Devi Saraogiv CIT[(1968) 67 ITR 84(SC)] and in ‘’Tara Devi Aggarwalv.CIT[(1973) 3 SCC 482:1973 SCC (Tax) 318:(1973) 88 ITR 323].) [Emphasis supplied] 26. Recently, the Hon’ble Supreme Court in the case of CIT v. Paville Projects (P) Ltd. [2023 SCC OnLine SC 371], while relying upon Malabar Industrial Co. Ltd., has discussed the sanctity of two-fold conditions for the purpose of invoking jurisdiction under Section 263 of the Act. The relevant paragraph of the said decision reads as under:- Learned counsel appearing on behalf of the assessee has heavily relied upon the decision of this Court i…

Procter and Gamble Health Private Limited, Mumbai vs. The Pr. Commissioner of Income Tax -8, Mumbai

In the result, appeal of the assessee is allowed

ITA 2326/MUM/2025[2018-19]Status: DisposedITAT Mumbai14 Aug 2025AY 2018-19

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

For Appellant: Ms. Aarti Vissanji & Shri Ajay BhandariFor Respondent: Shri R A Dhyani, CIT D/R

Section 143(3)Section 144BSection 263Section 40Section 50CSection 56(2)(x)Section 68

…आयकर अपीलीय अधिकरण न्यायपीठ, मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON'BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER I.T.A. No. 2326/Mum/2025 Assessment Year: 2018-19 Procter and Gamble Health Private Limited P&G Plaza, Cardinal Gracias Road Chakala, Andheri (E) Mumbai - 400099 [PAN: AAACE2616F] अपीलार्थी/ (Appellant) Vs The Pr. Commissioner of Income Tax-8, Mumbai प्रत्यर्थी / (Respondent) Assessee by : Ms. Aarti Vissanji & Shri Ajay Bhandari Revenue by : Shri R A Dhyani, CIT D/R सुनवाई की तारीख/Date of Hearing : 12/08/20…

Mohansundaram Jayasuja, Coimbatore vs. PCIT, Central, Chennai

In the result both the appeals of the assessee for the assessment years 2017-

ITA 958/CHNY/2025[2018-19]Status: DisposedITAT Chennai11 Aug 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT

Section 147Section 148Section 263Section 263(1)(i)

…आयकर अपीलीय अधिकरण, ‘सी’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI श्री मनु कुमार गिरर, न्यागिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 951 to 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, PCIT (Central)-2, 395, Oppanakara Street vs. Chennai. Coimbatore – 641 001. [PAN: AERPM-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2…

Mohansundaram Jayasuja, Coimbatore vs. PCIT, Central, Chennai

In the result both the appeals of the assessee for the assessment years 2017-

ITA 957/CHNY/2025[2016-17]Status: DisposedITAT Chennai11 Aug 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT

Section 147Section 148Section 263Section 263(1)(i)

…आयकर अपीलीय अधिकरण, ‘सी’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI श्री मनु कुमार गिरर, न्यागिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 951 to 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, PCIT (Central)-2, 395, Oppanakara Street vs. Chennai. Coimbatore – 641 001. [PAN: AERPM-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2…

Mohansundaram Jayasuja, Coimbatore vs. PCIT, Central, Chennai

In the result both the appeals of the assessee for the assessment years 2017-

ITA 956/CHNY/2025[2015-16]Status: DisposedITAT Chennai11 Aug 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT

Section 147Section 148Section 263Section 263(1)(i)

…आयकर अपीलीय अधिकरण, ‘सी’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI श्री मनु कुमार गिरर, न्यागिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 951 to 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, PCIT (Central)-2, 395, Oppanakara Street vs. Chennai. Coimbatore – 641 001. [PAN: AERPM-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2…

Subramaniam Mohan Sundaram, Coimbatore vs. PCIT (Central), Chennai

In the result both the appeals of the assessee for the assessment years 2017-

ITA 953/CHNY/2025[953]Status: DisposedITAT Chennai11 Aug 2025

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT

Section 147Section 148Section 263Section 263(1)(i)

…आयकर अपीलीय अधिकरण, ‘सी’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI श्री मनु कुमार गिरर, न्यागिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 951 to 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, PCIT (Central)-2, 395, Oppanakara Street vs. Chennai. Coimbatore – 641 001. [PAN: AERPM-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2…

Subramaniam Mohan Sundaram, Coimbatore vs. PCIT (Central), Chennai

In the result both the appeals of the assessee for the assessment years 2017-

ITA 952/CHNY/2025[2014-15]Status: DisposedITAT Chennai11 Aug 2025AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT

Section 147Section 148Section 263Section 263(1)(i)

…आयकर अपीलीय अधिकरण, ‘सी’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI श्री मनु कुमार गिरर, न्यागिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 951 to 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, PCIT (Central)-2, 395, Oppanakara Street vs. Chennai. Coimbatore – 641 001. [PAN: AERPM-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2…

Subramaniam Mohan Sundaram, Coimbatore vs. PCIT (Central), Chennai

In the result both the appeals of the assessee for the assessment years 2017-

ITA 951/CHNY/2025[2013-14]Status: DisposedITAT Chennai11 Aug 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 951 To 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aerpm-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2017-18 & 2018-19 Subramaniam Mohan Sundaram Pcit (Central)-2, Legal Heir Of Late Smt. K.Lakshmi, Vs. Chennai. 395, Oppanakara Street Coimbatore – 641 001. [Pan: Aazpl-6816-A] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.: 956 To 959/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2015-16, 2016-17, 2018-19 & 2020-21 Mohansundaram Jayasuja, Pcit (Central)-2, 395, Oppanakara Street Vs. Chennai. Coimbatore – 641 001. [Pan: Aiypj-4331-M] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. S. Sundararaman, C.A (Erode) &For Respondent: Shri. Bipin C.N, CIT

Section 147Section 148Section 263Section 263(1)(i)

…आयकर अपीलीय अधिकरण, ‘सी’ न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI श्री मनु कुमार गिरर, न्यागिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 951 to 953/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2013-14, 2014-15 & 2015-16 Subramaniam Mohan Sundaram, PCIT (Central)-2, 395, Oppanakara Street vs. Chennai. Coimbatore – 641 001. [PAN: AERPM-3937-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./ITA No.: 954 & 955/Chny/2025 ननर्ाारण वर्ा / Assessment Years: 2…

B. Arunkumar Capital & Credit Services Pvt Ltd, Mumbai vs. Principal Commissioner of Income Tax 3, Mumbai

In the result the appeal filed by the assessee stands partly

ITA 2034/MUM/2025[2020-21]Status: DisposedITAT Mumbai25 Jul 2025AY 2020-21

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(1)Section 143(3)Section 263Section 37(1)Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT MEMBER) I.T.A. No. 2034/Mum/2025 Assessment Year: 2020-21 B. Arunkumar Capital & Credit Services Pvt. Ltd. 154/C, Mittal Court, Vidhan Bhavan Marg, Nariman Point, Mumbai-400021 PAN:AAACB2156M Vs. Principal Commissioner Of Income Tax 3 Room No.612, 6th Floor, Aayakar Bhawan, Maharishi Karve Marg, Mumbai-400020 (Appellant) (Respondent) Appellant by Shri Nitesh Joshi, & Shri Ashwin Kashinath Respondent by Ms. Sudha Ramchandran,CITD.R. Date of Hearing 07.05.2025 Date of Pronounce…

Yogeshkumar Harishbhai Mali, Surat vs. PCIT, Surat-1, Surat

In the result, appeal of the assessee is allowed

ITA 420/SRT/2024[2014-15]Status: DisposedITAT Surat07 Jul 2025AY 2014-15

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.420/Srt/2024 Assessment Year: (2014-15) (Hybrid Hearing) Yogeshkumar Harishbhai Mali, Principal Commissioner Of बनाम/ 117, Khambhati Panchni Waid Income-Tax, Surat-1, Income Tax Vs. Rustompura, Surat - 395002 Office, 123, 1Stfloor, Aaykar Bhavan, Majura Gate, Surat- 395001 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Abdpm 3296 L (अपीलाथ"/Appellant) (प्र"थ" /Respondent) िनधा"रती की ओर से / Appellant By Shri Sapnesh R Sheth, Ca राज" की ओर से /Respondent By Shri Aashish Pophare, Cit-Dr सुनवाई की तारीख/Date Of Hearing 04/06/2025 उद्घोषणा की तारीख/Date Of Pronouncement 07/07/2025

Section 114BSection 115BSection 147Section 148Section 263Section 69A

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.420/SRT/2024 Assessment Year: (2014-15) (Hybrid Hearing) Yogeshkumar Harishbhai Mali, Principal Commissioner of बनाम/ 117, Khambhati Panchni Waid Income-tax, Surat-1, Income Tax Vs. Rustompura, Surat - 395002 Office, 123, 1stFloor, Aaykar Bhavan, Majura Gate, Surat- 395001 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: ABDPM 3296 L (अपीलाथ"/Appellant) (प्र"थ" /Respondent) िनधा"रती की ओर से / Appellant by Shri Sapnesh R Sheth, CA राज" की ओर से /Respo…

CIT v. Paville Projects (P.) Ltd.

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