CIT v. Shree Manjunathesware Packing Products

231 ITR 53Supreme Court of India1998#602 most cited

What is CIT v. Shree Manjunathesware Packing Products authority for?

The term 'record' under Section 263(1) of the Income Tax Act includes all material available to the Commissioner at the time of his examination, not merely the records that were available to the Assessing Officer when the original assessment order was passed.

163

judgments rely on this decision, according to BharatTax’s citation analysis of 366,369 Indian tax judgments — from 2012 to 2026.

Also referred to as

CIT v. Shree Manjunathesware Packing Products · Section 263 · meaning of record · revisional power · material available to Commissioner · erroneous and prejudicial · inadequate enquiry · 231 ITR 53 · scope of 263(1) · examination by CIT

Sections most often in play

Section 263Section 143(3)Section 147Section 148Section 151Section 10(37)Section 142(1)Section 145A(b)

Issues it is cited on

inadequate enquirylack of enquirydoctrine of mergersection 263(1)malabar industrialrevision u/s 263non application of minderroneous and prejudicialmercantile system of accountingsection 263section 26income-tax officer

Judgments citing CIT v. Shree Manjunathesware Packing Products

CIT vs. Hero Auto Ltd

The appeal is dismissed

ITA/146/2012HC Delhi12 Mar 2012

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

Section 263Section 35

…ITA 146/2012 Page 1 of 11 $~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 12th March, 2012. + ITA 146/2012 CIT ..... Appellant Through Mr. Sanjeev Sabharwal, sr. standing counsel versus HERO AUTO LTD ..... Respondent Through CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE R.V. EASWAR SANJIV KHANNA,J: (ORAL) 1. Ld. counsel for the Reve…

CIT vs. Hero Auto Ltd

The appeal is dismissed

ITA - 146 / 2012HC Delhi12 Mar 2012
Section 263Section 35

…ITA 146/2012 Page 1 of 11 $~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 12th March, 2012. + ITA 146/2012 CIT ..... Appellant Through Mr. Sanjeev Sabharwal, sr. standing counsel versus HERO AUTO LTD ..... Respondent Through CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE R.V. EASWAR SANJIV KHANNA,J: (ORAL) 1. Ld. counsel for the Reve…

Income Tax Officer vs. Dg Housing Projects Ltd

ITA/179/2011HC Delhi01 Mar 2012
Section 24Section 263Section 263d

…e CIT can rely includes not only the record as it stands at the time when the order in question was passed by the Assessing Officer but also the record as it stands at the time of examination by the CIT [see CIT vs. Shree Manjunathesware Packing Products, 231 ITR 53 (SC)]. Nothing bars/prohibits the CIT from collecting and relying upon new/additional material/evidence to show and state that the order of the Assessing Officer is erroneous. 18. It is in this context that the Supreme Court in Malabar Industrial Co. Ltd. vs. Commissioner of Income Tax, (2000) 243 ITR 83 (SC), had observed that the phras…