CIT v. Vikas Polymers

341 ITR 537High Court2012#236 most cited

What is CIT v. Vikas Polymers authority for?

An assessment order is not erroneous and prejudicial under Section 263 merely because the Assessing Officer did not record an enquiry and its satisfactory answer in the assessment order, provided such an enquiry was conducted. For revision under Section 263, the Commissioner must also provide the assessee an opportunity of being heard and examine their explanation.

318

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2026.

Also referred to as

CIT v. Vikas Polymers · Section 263 · erroneous and prejudicial to revenue · inadequate enquiry · lack of enquiry · AO not recording enquiry · opportunity of being heard · revisionary powers · assessment order erroneous · Section 143(3)

Also reported as

194 Taxmann 57244 CTR 380

Sections most often in play

Section 263Section 143(3)Section 142(1)Section 144BSection 147Section 148Section 133(6)Section 1961

Issues it is cited on

inadequate enquirylack of enquiryprejudicial to interest of revenuemalabar industrialrevision u/s 263section 263(1)revision under section 263assessment order erroneouserroneous and prejudicialsection 263section 26principal commissioner of income-tax

Judgments citing CIT v. Vikas Polymers

AMAZON SMART COMMERCE SOLUTIONS PRIVATE LIMITED,DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-1, DELHI

ITA 3533/DEL/2025[2021-22]Status: DisposedITAT Delhi18 Mar 2026AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 143(1)Section 143(3)Section 263Section 40A(2)

…m 102 (Guj.) – Revenue's SLP dismissed in [2025] 173 taxmann.com 103 (SC) PCIT v. Clix Finance India (P.) Ltd.: [2025] 473 ITR 650 (Delhi) CIT vs. Sunbeam Auto Ltd: 332 ITR 167 (Del) CIT v. International Travel House: 344 ITR 554 (Del) CIT vs. Vikas Polymers: 341 ITR 537 (Del) Gulmohar Finances Limited: 170 Taxman 483 (Del.) Fab India Overseas vs. CIT: 244 CTR 380 (Del.) CIT vs. Vodafone Essar: 212 Taxman 184 (Del.) -CIT v. DLF Ltd.: 350 ITR 555 (Del) -CIT v. Ratlam Coal Ash Co: 171 ITR 141 (MP) -CIT vs. Ganpat Ram Bishonoi: 152 Taxman 242 (Raj.) -CIT vs. Mehrotra Brothers: 270 ITR 157 (MP) -CIT vs. Associated Fo…

PROGRESSIVE CONSTRUCTIONS LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 625/HYD/2025[2021-2022]Status: DisposedITAT Hyderabad04 Mar 2026AY 2021-2022

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.625/Hyd/2025 Assessment Year 2021-2022 Progressive Constructions The Dcit, Limited, Hyderabad. Circle-5(1) Vs. Pin – 500 001. Telangana. Hyderabad - 500 004. Pan Aabcp2274M Telangana. (Appellant) (Respondent) Ca Pawan Kumar Chakrapani िनधा"रती "ारा/Assessee By : & Sri Santi Pavan Kumar, Advocate राज" व "ारा/Revenue By : Sri Lv Bhaskara Reddy, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 02.02.2026 घोषणा की तारीख/Pronouncement: 04.03.2026 आदेश/Order Per Vijay Pal Rao:

For Appellant: And Sri Santi Pavan Kumar, AdvocateFor Respondent: Sri LV Bhaskara Reddy, CIT-DR
Section 143(3)Section 194CSection 263Section 36(1)(vii)

…his point. The learned Authorised Representative of the Assessee has relied upon the following Judgments: CIT vs. Sun Beam Auto Ltd., [2011] 332 ITR 167 (i) (Del.HC); CIT vs. Gabriel India Ltd., [1993] 203 ITR 108 (ii) (Bom.HC); CIT vs. Vikas Polymers [2012] 341 ITR 537 (iii) (Del.HC); M/s. Sarvana Developers, Bangalore vs. CIT-1, (iv) Bangalore Order of ITAT Bangalore in ITA.No.620/ Bang./2011 and ITA.No.48/Bang./2013 dated 06.09.2013; Malabar Industrial Co. Ltd., vs. CIT [2000] 243 ITR (v) 83 (SC); CIT & Another vs. DG Gopala Gowda [2013] 354 (vi) ITR 501 (Karn.HC); 16 ITA.No.625/Hyd./2025 7.1. Thus, he has c…

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

…propriate orders." 11.6 Reliance is also placed on the following judicial pronouncements: i) 171 ITR 698 (All) CIT vs. Goyal Private Family Specific Trust ii) 170 ITR 28 (All) CIT V. Kashi Nath & Company iii) 171 ITR 141 (MP) CIT V. Ratlam Coal Asn. & Co. iv) 341 ITR 537 (Del) CIT v Vikas Polymers (pages 277-285 of JPB) “10. As regards the scope and ambit of the expression "erroneous", a Division Bench of the Bombay High Court in CIT vs. Gabriel India Ltd., (1993) 203 ITR 108 (Bombay), held with reference to Black's Law Dictionary that an "erroneous judgment" means "one rendered according to course and practice…

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

…propriate orders." 11.6 Reliance is also placed on the following judicial pronouncements: i) 171 ITR 698 (All) CIT vs. Goyal Private Family Specific Trust ii) 170 ITR 28 (All) CIT V. Kashi Nath & Company iii) 171 ITR 141 (MP) CIT V. Ratlam Coal Asn. & Co. iv) 341 ITR 537 (Del) CIT v Vikas Polymers (pages 277-285 of JPB) “10. As regards the scope and ambit of the expression "erroneous", a Division Bench of the Bombay High Court in CIT vs. Gabriel India Ltd., (1993) 203 ITR 108 (Bombay), held with reference to Black's Law Dictionary that an "erroneous judgment" means "one rendered according to course and practice…

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

…propriate orders." 11.6 Reliance is also placed on the following judicial pronouncements: i) 171 ITR 698 (All) CIT vs. Goyal Private Family Specific Trust ii) 170 ITR 28 (All) CIT V. Kashi Nath & Company iii) 171 ITR 141 (MP) CIT V. Ratlam Coal Asn. & Co. iv) 341 ITR 537 (Del) CIT v Vikas Polymers (pages 277-285 of JPB) “10. As regards the scope and ambit of the expression "erroneous", a Division Bench of the Bombay High Court in CIT vs. Gabriel India Ltd., (1993) 203 ITR 108 (Bombay), held with reference to Black's Law Dictionary that an "erroneous judgment" means "one rendered according to course and practice…

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

…propriate orders." 11.6 Reliance is also placed on the following judicial pronouncements: i) 171 ITR 698 (All) CIT vs. Goyal Private Family Specific Trust ii) 170 ITR 28 (All) CIT V. Kashi Nath & Company iii) 171 ITR 141 (MP) CIT V. Ratlam Coal Asn. & Co. iv) 341 ITR 537 (Del) CIT v Vikas Polymers (pages 277-285 of JPB) “10. As regards the scope and ambit of the expression "erroneous", a Division Bench of the Bombay High Court in CIT vs. Gabriel India Ltd., (1993) 203 ITR 108 (Bombay), held with reference to Black's Law Dictionary that an "erroneous judgment" means "one rendered according to course and practice…

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

…propriate orders." 11.6 Reliance is also placed on the following judicial pronouncements: i) 171 ITR 698 (All) CIT vs. Goyal Private Family Specific Trust ii) 170 ITR 28 (All) CIT V. Kashi Nath & Company iii) 171 ITR 141 (MP) CIT V. Ratlam Coal Asn. & Co. iv) 341 ITR 537 (Del) CIT v Vikas Polymers (pages 277-285 of JPB) “10. As regards the scope and ambit of the expression "erroneous", a Division Bench of the Bombay High Court in CIT vs. Gabriel India Ltd., (1993) 203 ITR 108 (Bombay), held with reference to Black's Law Dictionary that an "erroneous judgment" means "one rendered according to course and practice…

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

…propriate orders." 11.6 Reliance is also placed on the following judicial pronouncements: i) 171 ITR 698 (All) CIT vs. Goyal Private Family Specific Trust ii) 170 ITR 28 (All) CIT V. Kashi Nath & Company iii) 171 ITR 141 (MP) CIT V. Ratlam Coal Asn. & Co. iv) 341 ITR 537 (Del) CIT v Vikas Polymers (pages 277-285 of JPB) “10. As regards the scope and ambit of the expression "erroneous", a Division Bench of the Bombay High Court in CIT vs. Gabriel India Ltd., (1993) 203 ITR 108 (Bombay), held with reference to Black's Law Dictionary that an "erroneous judgment" means "one rendered according to course and practice…

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

…propriate orders." 11.6 Reliance is also placed on the following judicial pronouncements: i) 171 ITR 698 (All) CIT vs. Goyal Private Family Specific Trust ii) 170 ITR 28 (All) CIT V. Kashi Nath & Company iii) 171 ITR 141 (MP) CIT V. Ratlam Coal Asn. & Co. iv) 341 ITR 537 (Del) CIT v Vikas Polymers (pages 277-285 of JPB) “10. As regards the scope and ambit of the expression "erroneous", a Division Bench of the Bombay High Court in CIT vs. Gabriel India Ltd., (1993) 203 ITR 108 (Bombay), held with reference to Black's Law Dictionary that an "erroneous judgment" means "one rendered according to course and practice…

STUDDS ACCESSORIES LIMITED,FARIDABAD vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, FARIDABAD, 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

…regard, reliance is placed on following decisions wherein it has been held that the Commissioner in his revisionary jurisdiction is obligated to bring on record error and prejudice through independent verification and inquiry. - CIT vs Vikas Polymers: [2012] 341 ITR 537 (Delhi) - ITO vs D.G. Housing Projects Ltd.: [2012] 343 ITR 329 (Delhi) - CIT vs George Williamson (Assam) Ltd.: [2001] 250 ITR 747 (Gauhati) - Mahesh Reddy vs PCIT: [2024] 167 taxmann.com 297/ITA No. 1379&936/2024 (Bang. - Trib.) - Apna Punjab Resorts Ltd. vs PCIT: [2023] 200 ITD 75 (Chandigarh - Trib.) - ETT Ltd. vs. CIT: [2019] 112 taxmann.com…

BANSILAL RAMNATH AGARWAL CHARITABLE TRUST,PUNE vs. CIT (EXEMPTION), PUNE

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

ITA 1357/PUN/2025[2020-21]Status: DisposedITAT Pune28 Jan 2026AY 2020-21

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21 Bansilal Ramnath Agarwal Charitable Trust Cit (Exemption), 251, Budhwar Peth, City Post Chowk, Vs. Pune Pune – 411002 Pan: Aaatb4383K (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 11-12-2025 Date Of Pronouncement : 28-01-2026 O R D E R Per R.K. Panda, V.P:

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Amol Khairnar, CIT-DR
Section 11Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 2(15)Section 263

…gainst the above decision of Hon’ble Karnataka High Court was dismissed by the Hon’ble Supreme Court as reported in (2014) 227 Taxman 369 (SC). 28. Referring to the decision of Hon’ble Delhi High Court in the case of CIT vs. Vikas Polymers reported in (2012) 341 ITR 537 (Del), he submitted that the Hon’ble High Court in the said decision has held that where a query was raised during the course of scrutiny by the Assessing Officer which was answered to his satisfaction, but neither query nor answer was reflected in assessment order, that would not, by itself, lead to conclusion that the order of the Assessing Off…

SUBHASH JAISWAL ASSOCIATES,BAREILLY vs. PCIT BAREILLY, BAREILLY

ITA 100/LKW/2022[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18
Section 143(3)Section 263

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nLUCKNOW BENCH “B”, LUCKNOW\nBEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER\nAND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER\nITA No.100/LKW/2022\n(Assessment Year: 2017-18)\n\nSubhash Jaiswal Associates\n71, Newada Sheikhan, Bareilly,\nUttar Pradesh-243001.\nPAN:AAMAS7252B\n(Appellant)\nAppellant by:\nRespondent by:\nV.\nShri Devinder Singh\nKalyan,\nPCIT, Bareilly, Uttar\nPradesh-243001.\n(Respondent)\nShri Rakesh Garg, Advocate\nShri R. R. N. Shukla, Addl. CIT(DR)\nORDER\nPER ANADEE NATH MISSHRA, A.M.:\n(A) Vide ITA. No.100/LKW/2022 appeal has been filed b…

INTERNATIONAL FLAVOURS & FRAGRANCES INDIA PRIVATE LIMITED,CHENNAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, CHENNAI

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

ITA 268/CHNY/2025[2017-18]Status: DisposedITAT Chennai02 Dec 2025AY 2017-18
For Appellant: Shri. Percy Pardiwalla, Senior AdvocateFor Respondent: Shri. Bipin C.N., C.I.T
Section 143(1)Section 143(2)Section 143(3)Section 147Section 263Section 801B

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH, CHENNAI श्री मनु कुमार गिरि, न्यायिक 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 अपीलसं./ITA No.268/CHNY/2025 निर्धारण वर्ष / Assessment Year: 2017-18 International Flavours & Fragrances India Pvt. Ltd., SKCL Triton Square, 2nd Floor, C3-C7, Thiru-vi-ka Industrial Estate, Guindy, Chennai - 600 032. Tamil Nadu. [PAN: AAACB-1376-K] (अपीलार्थी/Appellant) vs. The Principal Commissioner of Income Tax4, Chennai. (प्रत्यर्थी/Respond…

MICROSOFT CORPORATION (INDIA) PRIVATE LIMITED,NEW DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI

In the result, appeal filed by the assessee is allowed

ITA 2933/DEL/2025[2019-20]Status: DisposedITAT Delhi26 Nov 2025AY 2019-20
Section 143(1)Section 143(3)Section 154Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Microsoft Corporation (India) PCIT, Private Limited, Delhi. T-10 and T-11, 3rd Floor Malik Vs. Buildcon Plaza, Plot No.2, Pocket-6, Sector-12, Dwarka, New Delhi-110078. PAN-AAACM5586C (Appellant) (Respondent) S.A. No.332/Del/2025 (Arising out of ITA No. 2933/Del/2025) (ASSESSMENT YEAR: 2019-20) Microsoft Corporation (India) PCIT, Private Limited, Delhi. T-10 and T-11, 3rd Floor Malik Vs. Buildcon Plaza, Plot No.2, Pocket-6, Sector-12, Dwarka, New Delhi-110078. P…

MAYURBHAI JAYSUKHLAL SHAH,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

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

ITA 319/RJT/2024[2013-14]Status: DisposedITAT Rajkot19 Nov 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 319/Rjt/2024 (Assessment Year: 2013-14) (Hybrid Hearing) Mayurbhai Jaysukhlal Shah Vs. Principal Commissioner Of 601, Cross Way, P.N. Marg, Income Tax, Jamnagar Jamnagar, Gujarat-361001 Office Of The Principal Commissioner Of Income Tax.Pcit, Jamnagar "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afgps1754J (अपीलाथ"/Assessee) (""यथ"/Respondent)

For Appellant: Shri Chetan Agarwal, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 10(38)Section 143Section 147Section 263Section 68

…herein, as held by the Coordinate Bench of ITAT Kolkata in the case of Chroma Business Ltd. vs. DCIT (2004) 82 TTJ 540 (Cal).Further support in this connection is taken from the decision of Hon’ble Delhi High Court in the case of CIT vs. Vikas Polymers (2012) 341 ITR 537 (Del). Relevant part of the observation in this regard reads as under : " This is for the reason that if a query is raised during the course of scrutiny by the Assessing Officer, which was answered to the satisfaction of the Assessing Officer, but neither the query nor the answer was reflected in the assessment order, that would not by itself le…

RAMABEN MAGANLAL ZALARIA,RAJKOT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAJKOT

ITA 276/RJT/2024[2015-16]Status: DisposedITAT Rajkot29 Oct 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 274 To 276/Rjt/2024 (Assessment Year: 2013-14 To 2015-16) (Hybrid Hearing) Ramaben Maganlal Zalaria, Vs. The Pcit-1, Umakant Udhyognagar, Near Rajkot 360001 Gandhiya Estate, Mavdi Plot, Rajkot-360004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacpz0156C (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 132Section 133ASection 147Section 148Section 263

…erein, as held by the Coordinate Bench of ITAT Kolkata in the case of Chroma Business Ltd. vs. DCIT (2004) 82 TTJ 540 (Cal). Further support in this connection is taken from the decision of Hon'ble Delhi High Court in the case of CIT vs. Vikas Polymers (2012) 341 ITR 537 (Del). Relevant part of the observation in this regard reads as under: "This is for the reason that if a query is raised during the course of scrutiny by the Assessing Officer, which was answered to the satisfaction of the Assessing Officer, but neither the query nor the answer was reflected in the assessment order, that would not by itself lead…

RAMABEN MAGANLAL ZALARIA,RAJKOT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAJKOT

ITA 275/RJT/2024[2014-15]Status: DisposedITAT Rajkot29 Oct 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 274 To 276/Rjt/2024 (Assessment Year: 2013-14 To 2015-16) (Hybrid Hearing) Ramaben Maganlal Zalaria, Vs. The Pcit-1, Umakant Udhyognagar, Near Rajkot 360001 Gandhiya Estate, Mavdi Plot, Rajkot-360004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacpz0156C (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 132Section 133ASection 147Section 148Section 263

…erein, as held by the Coordinate Bench of ITAT Kolkata in the case of Chroma Business Ltd. vs. DCIT (2004) 82 TTJ 540 (Cal). Further support in this connection is taken from the decision of Hon'ble Delhi High Court in the case of CIT vs. Vikas Polymers (2012) 341 ITR 537 (Del). Relevant part of the observation in this regard reads as under: "This is for the reason that if a query is raised during the course of scrutiny by the Assessing Officer, which was answered to the satisfaction of the Assessing Officer, but neither the query nor the answer was reflected in the assessment order, that would not by itself lead…

RAMABEN MAGANLAL ZALARIA,RAJKOT vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAJKOT

ITA 274/RJT/2024[2013-14]Status: DisposedITAT Rajkot29 Oct 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos. 274 To 276/Rjt/2024 (Assessment Year: 2013-14 To 2015-16) (Hybrid Hearing) Ramaben Maganlal Zalaria, Vs. The Pcit-1, Umakant Udhyognagar, Near Rajkot 360001 Gandhiya Estate, Mavdi Plot, Rajkot-360004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacpz0156C (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 132Section 133ASection 147Section 148Section 263

…erein, as held by the Coordinate Bench of ITAT Kolkata in the case of Chroma Business Ltd. vs. DCIT (2004) 82 TTJ 540 (Cal). Further support in this connection is taken from the decision of Hon'ble Delhi High Court in the case of CIT vs. Vikas Polymers (2012) 341 ITR 537 (Del). Relevant part of the observation in this regard reads as under: "This is for the reason that if a query is raised during the course of scrutiny by the Assessing Officer, which was answered to the satisfaction of the Assessing Officer, but neither the query nor the answer was reflected in the assessment order, that would not by itself lead…

SH. SUKHVINDER SINGH,KANPUR vs. PR CIT, CENTRAL, KANPUR

In the result, both appeals filed by the assessee are allowed for statistical purposes

ITA 190/LKW/2020[2012-13]Status: DisposedITAT Lucknow17 Oct 2025AY 2012-13

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

For Appellant: Shri Samrat Chandra, C.AFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA Nos.190 & 191/LKW/2020 (Assessment Years: 2012-13 & 2014-15) Sukhvinder Singh v. PCIT, Central Circle- 117/136, B-4, Sarvodaya Kanpur Nagar, Kanpur-208005. 7/81-B Tilak Nagar, Kanpur-208002. PAN:ACJPS2526C (Appellant) (Respondent) Appellant by: Shri Samrat Chandra, C.A. Respondent by: Shri R. K. Agarwal, CIT(DR) O R D E R PER ANADEE NATH MISSHRA, A.M.: (A) Vide ITA. No.190/LKW/2020 appeal has been filed by the assessee against the impugned order dated 17.03.2…

DIWANTHAM TOLLWAY PRIVATE LIMITED ,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX -6, MUBMAI

In the result, the grounds of appeal

ITA 3711/MUM/2025[2020-21]Status: DisposedITAT Mumbai13 Oct 2025AY 2020-21

Bench: Shri Pawan Singh& Shri Prabhash Shankar(Physical Hearing) Diwantham Tollway Private Limited Pcit – 6, Mumbai Unit No. 603B, 6Th Floor, Godrej Bkkc, Room No. 501, 5Th Floor, Aayakar Vs Plot No. C-68, G Block, Bhavan, Maharishi Karve Road, Bandra Kurla Complex, Bandra (East), Mumbai – 400020. Mumbai – 400051. [Pan: Aagcd6193G] Appellant / Assessee Respondent / Revenue

Section 143(3)Section 144BSection 254(1)Section 263Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) Diwantham Tollway Private Limited PCIT – 6, Mumbai Unit No. 603B, 6th Floor, Godrej BKKC, Room No. 501, 5th Floor, Aayakar Vs Plot No. C-68, G Block, Bhavan, Maharishi Karve Road, Bandra Kurla Complex, Bandra (East), Mumbai – 400020. Mumbai – 400051. [PAN: AAGCD6193G] Appellant / Assessee Respondent / Revenue Assessee by Shri Vijay Mehta CA / AR Revenue by Shri Umashankar Prasad, CIT-DR Date of Institution 27.05.2025 Date of hearing 21.08.2025 Date of pron…

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