How many judgments cite CIT v. Vodafone Essar South Ltd.?

86 judgments on BharatTax cite CIT v. Vodafone Essar South Ltd. (212 Taxmann 184), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. Vodafone Essar South Ltd. come up under?

It is most often cited in judgments turning on Section 263, Section 143(3), Section 148, Section 147, Section 151, Section 10(37).

CIT v. Vodafone Essar South Ltd.

212 Taxmann 184High Court2013#1330 most cited

What is CIT v. Vodafone Essar South Ltd. authority for?

When an Assessing Officer conducts an inquiry and considers the assessee's disclosures, the Commissioner cannot invoke Section 263 to revise the assessment on grounds of inadequate inquiry or a mere difference of opinion. The absence of a detailed discussion on an issue in the assessment order does not automatically mean the Assessing Officer failed to apply his mind.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Vodafone Essar South Ltd. · Section 263 · inadequate enquiry · lack of enquiry · revision by Commissioner · erroneous and prejudicial to revenue · Assessing Officer inquiry · difference of opinion · absence of discussion in order · jurisdiction u/s 263

Also reported as

28 Taxmann.com 273

Sections most often in play

Section 263 Section 143(3)Section 148 Section 147 Section 151 Section 10(37)Section 143(2)Section 145A(b)

Read the full judgment

Issues it is cited on

section 141 section 282a(1)section 194la section 145a(b)inadequate enquiry section 45(5)section 57(iv)section 56(2)(viii)prejudicial to interest of revenue section 263(1)section 145b lack of enquiry

Judgments citing CIT v. Vodafone Essar South Ltd.

Gail (India) Ltd., New Delhi vs. CIT, New Delhi

In the result we quash the impugned order passed u/s 263 of the Act by ld CIT dated 24

ITA 1784/DEL/2012[2007-08]Status: DisposedITAT Delhi29 Jul 2016AY 2007-08

Bench: Shri I.C.Sudhir & Shri Prashant Maharishigail (India) Ltd, Cit, 16, Bhikaji Cama Place, Delhi-Iv, Vs. New Delhi New Delhi Pan:Aaacg1209J (Appellant) (Respondent)

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Smt. Paramita M. Biswas, CIT DR

Section 143(3)Section 263Section 37

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”: NEW DELHI BEFORE SHRI I.C.SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Gail (India) Ltd, CIT, 16, Bhikaji Cama Place, Delhi-IV, Vs. New Delhi New Delhi PAN:AAACG1209J (Appellant) (Respondent) Assessee by : Sh. Ajay Vohra, Sr. Adv Ms. Deepashree Rao, CA Revenue by: Smt. Paramita M. Biswas, CIT DR Date of Hearing 04/05/2016 Date of pronouncement 29/7/2016 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the assessee against the order of the ld CIT-IV, New Delhi dated 24.02.2012 for the Assessment Year 2007-08 u/s 263 of the…

ITO, New Delhi vs. M/S. Art Beauty Exports, New Delhi

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 924/DEL/2014[2008-09]Status: DisposedITAT Delhi30 Nov 2015AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR

Section 10BSection 10B(2)(i)Section 143(3)Section 263

…I.T.A.Nos.2531, 5702, 5703 & 924/D/2014 AYs: 2006-07, 2007-08, 2008-09, 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `A’ NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.A.No.2531/Del/2014 Assessment Year : 2009-10 I.T.A.No.5702/Del/2014 Assessment Year : 2006-07 I.T.A.No.5703/Del/2014 Assessment Year : 2007-08 Art Beauty Export, vs ITO, Ward-31(1), C/o Rajiv Saxena & Co. New Delhi. (Advocates & Solicitors). 318, Pocket-D, Mayur Vihar-II, New Delhi. (PAN: AABFA1767B) I.T.A.No.924/Del/2014 Assessment Year : 2008-09 ITO, Ward-31(1), vs Art Beauty Expo…

M/S. Arts Beauty Exports, Delhi vs. ITO, New Delhi

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 5703/DEL/2014[2007-08]Status: DisposedITAT Delhi30 Nov 2015AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR

Section 10BSection 10B(2)(i)Section 143(3)Section 263

M/S. Arts Beauty Exports, Delhi vs. ITO, New Delhi

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 5702/DEL/2014[2006-07]Status: DisposedITAT Delhi30 Nov 2015AY 2006-07

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR

Section 10BSection 10B(2)(i)Section 143(3)Section 263

M/S. Art Beauty Export, New Delhi vs. ITO, New Delhi

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 2531/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Nov 2015AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR

Section 10BSection 10B(2)(i)Section 143(3)Section 263

A2Z Maintenance and Engineering Services Ltd., Gurgaon vs. CIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2438/DEL/2012[2007-08]Status: DisposedITAT Delhi21 Oct 2015AY 2007-08

Bench: Shri N.K. Saini & Shri Chandra Mohan Garg

For Appellant: Shri R.M. Mehta, AdvocateFor Respondent: Shri Ravi Jain, CIT DR

Section 143(3)Section 145Section 211Section 263

…Income Tax Act, 1961 No.,2438/Del/2012 Assessment Year: 2007-08 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `A’ NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER I.T.A.No.2438/Del/2012 Assessment Year : 2007-08 A2Z Maintenance and Engineering vs CIT Services Ltd., O-116, Delhi-I, DLIF Shopping Mall, New Delhi. Arjun Nagar, DLF Phase-I, Gurgaon. (PAN: AAECA1203A) (Appellant) (Respondent) Appellant by: Shri R.M. Mehta, Advocate Respondent by : Shri Ravi Jain, CIT DR Date of hearing: 3.9.2015 Date of pronouncement: 21.10.2015 O R D E R PER C.M. GARG, J.M.…