What is CIT v. Varas International authority for?

An appellate authority can admit additional legal grounds for the first time, even if not raised earlier, provided these grounds are purely legal, go to the root of the matter, and the relevant facts for their adjudication are already on record.

How many judgments cite CIT v. Varas International?

79 judgments on BharatTax cite CIT v. Varas International (284 ITR 80), spanning 2016 to 2026.

Which sections of the Income Tax Act does CIT v. Varas International come up under?

It is most often cited in judgments turning on Section 143(3), Section 147, Section 148, Section 151, Section 69C, Section 133A.

CIT v. Varas International (284 ITR 80)

SH. RANDHIR SINGH,SIRSA vs. PCIT ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 494/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh24 Feb 2026AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…es v. Onkarmal Nathmal Trust v) AIR 1974 SC 2089 Dasa Muni Reddy v. Appa Rao vi) (2004) 8 SCC 706 Balwant N. Viswamitra and Others v. Yadav Sadashiv Mul (dead) through IRS and Others 28 The appellant also seeks to place reliance on the following judgments: i) 284 ITR 80 (SC) CIT vs. Varas International (P) Ltd. ii) 424 ITR 1 (SC) Basir Ahmed Sisodia v. ITO iii) 341 ITR 240 (Del) CIT v. Software Consultants “14. For exercise of power under Section 263 of the Act, it is mandatory that the order passed by the Assessing Officer should be erroneous and prejudicial to the interest of the Revenue. In the present case, t…

SURJEET SINGH,SIRSA vs. PCIT, ROHTAK, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 488/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…es v. Onkarmal Nathmal Trust v) AIR 1974 SC 2089 Dasa Muni Reddy v. Appa Rao vi) (2004) 8 SCC 706 Balwant N. Viswamitra and Others v. Yadav Sadashiv Mul (dead) through IRS and Others 28 The appellant also seeks to place reliance on the following judgments: i) 284 ITR 80 (SC) CIT vs. Varas International (P) Ltd. ii) 424 ITR 1 (SC) Basir Ahmed Sisodia v. ITO iii) 341 ITR 240 (Del) CIT v. Software Consultants “14. For exercise of power under Section 263 of the Act, it is mandatory that the order passed by the Assessing Officer should be erroneous and prejudicial to the interest of the Revenue. In the present case, t…

SH. PARAMJEET SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 290/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…es v. Onkarmal Nathmal Trust v) AIR 1974 SC 2089 Dasa Muni Reddy v. Appa Rao vi) (2004) 8 SCC 706 Balwant N. Viswamitra and Others v. Yadav Sadashiv Mul (dead) through IRS and Others 28 The appellant also seeks to place reliance on the following judgments: i) 284 ITR 80 (SC) CIT vs. Varas International (P) Ltd. ii) 424 ITR 1 (SC) Basir Ahmed Sisodia v. ITO iii) 341 ITR 240 (Del) CIT v. Software Consultants “14. For exercise of power under Section 263 of the Act, it is mandatory that the order passed by the Assessing Officer should be erroneous and prejudicial to the interest of the Revenue. In the present case, t…

DHUNI CHAND HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 289/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…es v. Onkarmal Nathmal Trust v) AIR 1974 SC 2089 Dasa Muni Reddy v. Appa Rao vi) (2004) 8 SCC 706 Balwant N. Viswamitra and Others v. Yadav Sadashiv Mul (dead) through IRS and Others 28 The appellant also seeks to place reliance on the following judgments: i) 284 ITR 80 (SC) CIT vs. Varas International (P) Ltd. ii) 424 ITR 1 (SC) Basir Ahmed Sisodia v. ITO iii) 341 ITR 240 (Del) CIT v. Software Consultants “14. For exercise of power under Section 263 of the Act, it is mandatory that the order passed by the Assessing Officer should be erroneous and prejudicial to the interest of the Revenue. In the present case, t…

SH. KASHMIR SINGH SANDHA,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 288/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…es v. Onkarmal Nathmal Trust v) AIR 1974 SC 2089 Dasa Muni Reddy v. Appa Rao vi) (2004) 8 SCC 706 Balwant N. Viswamitra and Others v. Yadav Sadashiv Mul (dead) through IRS and Others 28 The appellant also seeks to place reliance on the following judgments: i) 284 ITR 80 (SC) CIT vs. Varas International (P) Ltd. ii) 424 ITR 1 (SC) Basir Ahmed Sisodia v. ITO iii) 341 ITR 240 (Del) CIT v. Software Consultants “14. For exercise of power under Section 263 of the Act, it is mandatory that the order passed by the Assessing Officer should be erroneous and prejudicial to the interest of the Revenue. In the present case, t…

M/S GANESH DASS HUF,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 287/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…es v. Onkarmal Nathmal Trust v) AIR 1974 SC 2089 Dasa Muni Reddy v. Appa Rao vi) (2004) 8 SCC 706 Balwant N. Viswamitra and Others v. Yadav Sadashiv Mul (dead) through IRS and Others 28 The appellant also seeks to place reliance on the following judgments: i) 284 ITR 80 (SC) CIT vs. Varas International (P) Ltd. ii) 424 ITR 1 (SC) Basir Ahmed Sisodia v. ITO iii) 341 ITR 240 (Del) CIT v. Software Consultants “14. For exercise of power under Section 263 of the Act, it is mandatory that the order passed by the Assessing Officer should be erroneous and prejudicial to the interest of the Revenue. In the present case, t…

SH. ARVAIL SINGH,SIRSA vs. PCIT, ROHTAK

In the result, all the above appeals filed by the respective assessee’s are dismissed

ITA 286/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh24 Feb 2026AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

Section 143(3)Section 263

…es v. Onkarmal Nathmal Trust v) AIR 1974 SC 2089 Dasa Muni Reddy v. Appa Rao vi) (2004) 8 SCC 706 Balwant N. Viswamitra and Others v. Yadav Sadashiv Mul (dead) through IRS and Others 28 The appellant also seeks to place reliance on the following judgments: i) 284 ITR 80 (SC) CIT vs. Varas International (P) Ltd. ii) 424 ITR 1 (SC) Basir Ahmed Sisodia v. ITO iii) 341 ITR 240 (Del) CIT v. Software Consultants “14. For exercise of power under Section 263 of the Act, it is mandatory that the order passed by the Assessing Officer should be erroneous and prejudicial to the interest of the Revenue. In the present case, t…

POONAM LOHIA,NEW DELHI vs. ACIT CENTRAL CIRCLE-2, DELHI, NEW DELHI

In the result, the Assessee’s appeal is allowed

ITA 3466/DEL/2025[2015-16]Status: DisposedITAT Delhi05 Feb 2026AY 2015-16

Bench: Shri Mahavir Singh & Shri Amitabh Shuklaasstt. Year : 2015-16 Poonam Lohia, Vs. Acit, Cc-3, Delhi 244/3-C, P.K. Road, Room No. 363, Ara Railway Officers Enclave, Centre, E-2 New Delhi – 110001 Jhandewalan Extn., (Pan: Aaapl0656M) New Delhi – 55

For Appellant: Sh. Ajay Wadhwa, Adv., Sh. Deepanshu KaushikFor Respondent: Ms. Ankush Kalra, Sr. DR

Section 153CSection 153DSection 254(1)

…on of following additional legal grounds in the instant matter which are purely legal and goes to the root of the matter and needs to be admitted, on the anvil of the decisions of the Hon’ble Apex Court in the case of CIT vs. Varas International, reported in 294 ITR 80 (SC), National Thermal Power Co. Ltd. vs. CIT reported in 229 ITR 383 (SC) and the Special Bench decision in DHL Operators, reported in 108 TTJ 152 (SB). i. That on the facts and circumstances of the case and in law, the CIT(A) has grossly erred in upholding the assessment framed under section 153C of the Act, without appreciating that the mandat…