Commissioner of Income Tax v. M/s Chemsworth Pvt. Ltd.

275 Taxmann 408High Court2020#4833 most cited

What is Commissioner of Income Tax v. M/s Chemsworth Pvt. Ltd. authority for?

The Principal Commissioner of Income Tax cannot substitute their judgment for that of the Assessing Officer regarding the adequacy of an inquiry conducted during an assessment. The revising authority cannot step into the shoes of the assessing officer to re-evaluate the evidence or the extent of investigation.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2011 to 2026.

Also referred to as

CIT vs Chemsworth Private Limited · Section 263 · revisionary powers · adequacy of enquiry · assessing officer prerogative · Pr. CIT · inadequate enquiry · lack of enquiry

Sections most often in play

Section 143(3)Section 263Section 144BSection 56Section 80P(2)(a)(i)Section 80P(2)(d)Section 142(1)Section 143(2)
Read the full judgment

Issues it is cited on

section 80p(2)(a)(iii)inadequate enquirysection 80jlack of enquirysection 120section 80p(1)section 144asection 80hhcsection 129section 80hhmalabar industrialsection 263(1)

Judgments citing Commissioner of Income Tax v. M/s Chemsworth Pvt. Ltd.

Sri Ramaseva Bahusara Kshariya Co-Op. Society Limited, Shimoga vs. Pr. CIT, Bengaluru-1, Bengaluru

In the result the appeal filed by the assessee is allowed

ITA 861/BANG/2025[2020-21]Status: DisposedITAT Bangalore30 Jan 2026AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2020-21 M/S. Sri Ramaseva Bahusara Kshariya Co-Op. Society Ltd. 01, Ramanna Setty Park Spm Road, Doddapete So Vs. Principal Cit Shimoga 577 202 Bengaluru-1 Karnataka Pan No :Aaajs0083P Appellant Respondent Appellant By : Sri V. Srinivasan, A.R. Respondent By : Sri Kiran D., D.R. Date Of Hearing : 11.12.2025 Date Of Pronouncement : 30.01.2026

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Kiran D., D.R
Section 143(1)Section 143(2)Section 143(3)Section 263Section 80PSection 80P(2)(a)

…ITANo.861/Bang/2025 M/s. Sri Ramaseva BahusaraKshariya Co-Op. Society Ltd., Shimoga IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI,VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2020-21 M/s. Sri Ramaseva Bahusara Kshariya Co-op. Society Ltd. 01, Ramanna Setty Park SPM Road, Doddapete SO Vs. Principal CIT Shimoga 577 202 Bengaluru-1 Karnataka PAN NO :AAAJS0083P APPELLANT RESPONDENT Appellant by : Sri V. Srinivasan, A.R. Respondent by : Sri Kiran D., D.R. Date of Hearing : 11.12.2025 Date of Pronouncement : 30.01.2026 O R D E R PER KESHAV DUBEY, J…

Bharath Credit Co-Operative Society Limited, Bangalore vs. Pr. CIT, Bangalore -1, Bangalore

In the result the appeal filed by the assessee is allowed

ITA 788/BANG/2025[2020-21]Status: DisposedITAT Bangalore30 Jan 2026AY 2020-21

Bench: Ms. Padmavathy S. & Shri Keshav Dubeyassessmentyear:2020-21

For Appellant: Sri Ravishankar S.V., A.RFor Respondent: Sri Shivanand H Kalakeri, D.R
Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 56Section 80P(2)Section 80P(2)(a)

…ITA No.788/Bang/2025 Bharath Credit Co-operative Society Limited, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE MS. PADMAVATHY S., ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER AssessmentYear:2020-21 Bharath Credit Co-operative Society Limited #748/18 8th Main Road Mahalakshmi Layout Pr. CIT Vs. Bengaluru 560 086 Bengaluru-1 Karnataka Bengaluru PAN NO :AAAAB4144K APPELLANT RESPONDENT Appellant by : Sri Ravishankar S.V., A.R. Respondent by : Sri Shivanand H Kalakeri, D.R. Date of Hearing : 24.11.2025 Date of Pronouncement : 30.01.2026 O R D E R PER KESHAV DUBEY, JUDI…

Bhavana Co-Op Credit Society Niyamita, Sirsi vs. Income Tax Officer, Ward-1, Sirsi

In the result the appeal filed by the assessee is allowed

ITA 1074/BANG/2025[2020-21]Status: DisposedITAT Bangalore03 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2020-21

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Shivanand H Kalakeri, D.R
Section 142(1)Section 143(2)Section 143(3)Section 263Section 80P(2)(a)Section 80P(2)(i)

…ITANo.1074/Bang/2025 M/s. Bhavana Co op Credit Society Niyamitha, Sirsi IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI,VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2020-21 M/s. Bhavana Co-op. Credit Society Niyamita #38, Market Road Principal CIT Vs. Sirsi 581 401 Hubali PAN NO :AACAB5033D APPELLANT RESPONDENT Assessment Year : 2020-21 M/s. Gonikoppal Primary Rural Agricultural Credit Co-operative Society Ltd. Main Road, Gonikoppal Principal CIT Vs. Virajpet Taluk Bengaluru-3 Kodagu 571 213 PAN NO : AAAAG1109M APPELLANT RESPONDENT Appel…

Gonikoppal Primary Rural Agricultural Credit Co-Operative Society Limited, Kodagu vs. Pr. Commissioner of Income Tax, Bengaluru-3, Bengaluru

In the result the appeal filed by the assessee is allowed

ITA 1072/BANG/2025[2020-21]Status: DisposedITAT Bangalore03 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2020-21

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Shivanand H Kalakeri, D.R
Section 142(1)Section 143(2)Section 143(3)Section 263Section 80P(2)(a)Section 80P(2)(i)

…ITANo.1074/Bang/2025 M/s. Bhavana Co op Credit Society Niyamitha, Sirsi IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI,VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2020-21 M/s. Bhavana Co-op. Credit Society Niyamita #38, Market Road Principal CIT Vs. Sirsi 581 401 Hubali PAN NO :AACAB5033D APPELLANT RESPONDENT Assessment Year : 2020-21 M/s. Gonikoppal Primary Rural Agricultural Credit Co-operative Society Ltd. Main Road, Gonikoppal Principal CIT Vs. Virajpet Taluk Bengaluru-3 Kodagu 571 213 PAN NO : AAAAG1109M APPELLANT RESPONDENT Appel…

Azb and Partner, Mumbai vs. PCIT-8, Mumbai

ITA 4105/MUM/2025[2020-21]Status: DisposedITAT Mumbai19 Sept 2025AY 2020-21

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjee

For Appellant: Shri Yogesh Thar & Shri VinayakFor Respondent: Shri Rajesh Kumar Yadav (CIT-DR)
Section 143(3)Section 144BSection 195Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.4105/Mum/2025 (Assessment Year: 2020-21) AZB AND PARTNERS VS PCIT, Mumbai-8, AZB House, Peninsula Room No.611, 6th Floor, Aayakar Corporate Park, Ganpatrao Kadam MAG, Lower Parel, Mumbai-400 013 Bhavan, M.K. Road, Mumbai-400 020 PAN: AAKFA0281H APPELLANT RESPONDENT Assessee by : Shri Yogesh Thar & Shri Vinayak Bhat Respondent by : Shri Rajesh Kumar Yadav (CIT-DR) Date of hearing : 16/09/2025 Date of pronouncement : 19/09/2025 ORDER Per Anikesh Baner…

Raajratna Energy Holdings Private Limited, Hyderabad vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

ITA 1185/BANG/2025[2018-19]Status: DisposedITAT Bangalore11 Aug 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh Babu, CAFor Respondent: Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore
Section 14ASection 56(2)Section 56(2)(viib)

…INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1184, 1185/Bang/2025 Assessment Years : 2017-18, 2018-19 M/s Raajratna Energy Holdings Pvt. Vs. ITO, Ltd Plot No 304, Level 3, Surya Chakra House, Road No 78, Jubilee Hills, Hyderabad - 500033. PAN : AAECM 6049 G APPELLANT Ward -3(2)(3), Bangalore. RESPONDENT Assessee by : Shri. Ramesh Babu, CA Revenue by : Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore. Date of hearing : 07.08.2025 Date of Pronouncement: 11=.09.2025 ORDER Per Laxmi Prasad Sahu, Accountant…

Raajratna Energy Holdings Private Limited, Hyderabad vs. Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru

ITA 1184/BANG/2025[2017-18]Status: DisposedITAT Bangalore11 Aug 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ramesh Babu, CAFor Respondent: Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore
Section 14ASection 56(2)Section 56(2)(viib)

…INCOME TAX APPELLATE TRIBUNAL "B" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1184, 1185/Bang/2025 Assessment Years : 2017-18, 2018-19 M/s Raajratna Energy Holdings Pvt. Ltd Plot No 304, Level 3, Surya Chakra House, Road No 78, Jubilee Hills, Hyderabad - 500033. PAN : AAECM 6049 G APPELLANT Vs. ITO, Ward -3(2)(3), Bangalore. RESPONDENT Assessee by : Shri. Ramesh Babu, CA Revenue by : Shri. Swaroop Manava, Addl. CIT(DR)(ITAT), Bangalore. Date of hearing : 07.08.2025 Date of Pronouncement: 11=.09.2025 ORDER Per Laxmi Prasad Sahu, Accountant…

Devprabha Construction Private Ltd., Dhanbad vs. PCIT, Dhanbad

In the result, this appeal of the assessee is allowed

ITA 27/RAN/2024[2018-19]Status: DisposedITAT Ranchi30 May 2025AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Devprabha Construction Private Ltd., P.C.I.T., Dev Villa, Behind Radha Swamy Arcade, Dhanbad, Vs. Saraidhela, Dhanbad-828127. Aayakar Bhawan, Luby Pan No. Aaecb 2652 A Circular Road, Dhanbad-826001 (Jharkhand) Appellant/ Assessee Respondent/ Revenue

Section 133(6)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER (Virtual Hearing) Devprabha Construction Private Ltd., P.C.I.T., Dev Villa, Behind Radha Swamy Arcade, Dhanbad, Vs. Saraidhela, Dhanbad-828127. Aayakar Bhawan, Luby PAN No. AAECB 2652 A Circular Road, Dhanbad-826001 (Jharkhand) Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Devesh Poddar, Adv. Department represented by Shri Shadab Ahmed, CIT-DR Date of hearing 30/04/2025 Date of pronouncement 30/05/2025 O R D E R PER: BENCH 1. This appeal by…

Parshavnath Builders, Jaipur vs. PCIT, Udaipur

In the result, the appeal of the assessee is dismissed

ITA 284/JPR/2022[2017-18]Status: DisposedITAT Jaipur20 Jun 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri MahendraGargieya ,Adv. &For Respondent: Shri James Kurian, CIT
Section 143(3)Section 263

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,l-lhrk y{eh] U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA. No. 284/JPR/2022 fu/kZkj.ko"kZ@AssessmentYear : 2017-18 cuke Parshavnath Builders PCIT, Udaipur. Shop No. 1 Ballabhbari Shopping Vs. Complex, Gumanpura, Kota. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAQFP 2488 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri MahendraGargieya ,Adv. & Shri Devang Gargieya, Adv. jk…

Ajmer Development Authority, Ajmer vs. CIT(Exemption)/ ITO (Exemption), Jaipur / Jodhpur

In the result, the stay application filed by the assessee is dismissed

ITA 89/JODH/2022[2012-13]Status: DisposedITAT Jodhpur22 Mar 2023AY 2012-13

Bench: Shri Kul Bharatshri Manish Borad

Section 143(3)Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER SHRI MANISH BORAD, ACCOUNTANT MEMBER S.A.No.-03/Jodh/2023 [In ITA No.89/Jodh/2022] (ASSESSMENT YEAR- 2012-13) Ajmer Development Authority, Vs CIT(Exemption)/ Trust Ajmer Todarmal Marg, ITO(Exemption), Ajmer-305001 (Rajasthan). Jaipur/Jodhpur (Rajasthan) (Appellant) (Respondent) PAN No.AAALS0528D ITA No.89/Jodh/2022] (ASSESSMENT YEAR- 2012-13) Ajmer Development Authority, Vs CIT(Exemption)/ Trust Ajmer Todarmal Marg, ITO(Exemption), Ajmer-305001 (Rajasthan). Ajmer/Jodhpur (Rajasthan) (Appellant) (Respondent) PAN…

Rajendra and Ursula Joshi Holdings Private Limited, Jaipur vs. Principal Commissioner of Income Tax-1, Jaipur

In the result both the appeal of the assessee is allowed

ITA 192/JPR/2022[2017-18]Status: DisposedITAT Jaipur24 Aug 2022AY 2017-18
For Appellant: Sh. Deepak Birla (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) a
Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 190/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Rajendra and Ursula Joshi Skill Principal Commissioner of Development Private Limited, Vs. Income Tax-2, Jaipur Office No. 506 Anchor Mall, Third Floor, Anchor Mall, Ajmer Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGCR 4665 R vihykFkhZ@Appellant izR;FkhZ@Responde…

Rajendra and Ursula Joshi Food Industries Private Limited, Jaipur vs. Principal Commissioner of Incometax-1, Jaipur

ITA 191/JPR/2022[2017-18]Status: DisposedITAT Jaipur24 Aug 2022AY 2017-18

Bench: Us On The Following Grounds In This Appeal;

For Appellant: Shri Deepak Birla (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) a
Section 133(6)Section 142(1)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 191/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Rajendra and Ursula Joshi Food Principal Commissioner of Industries Private Limited, Vs. Income Tax-1, Jaipur 603 Elements Mall, 6th Floor Ajmer Road, Jaipur- 302021. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAHCR 1374 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh v…

Rajendra and Ursula Joshi Skill Development Private Limited, Jaipur vs. Principal Commissioner of Income Tax-2, Jaipur

In the result both the appeal of the assessee is allowed

ITA 190/JPR/2022[2017-18]Status: DisposedITAT Jaipur24 Aug 2022AY 2017-18
For Appellant: Sh. Deepak Birla (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) a
Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 190/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Rajendra and Ursula Joshi Skill Principal Commissioner of Development Private Limited, Vs. Income Tax-2, Jaipur Office No. 506 Anchor Mall, Third Floor, Anchor Mall, Ajmer Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGCR 4665 R vihykFkhZ@Appellant izR;FkhZ@Responde…

Rekha Shekhawat, Kota vs. Pr.CIT, Udaipur

In the result, the appeal of the assessee is allowed

ITA 7/JPR/2021[2017-18]Status: DisposedITAT Jaipur16 Aug 2022AY 2017-18
For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Shri Sanajy Dhariwal, CIT
Section 115BSection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 271A

…1 REKHA SHEKHAWAT VS PR. CIT, UDAIPUR आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 7/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Smt. Rekha Shekhawat The Pr. CIT 1, Police Line Gopal Vihar Vs. Udaipur Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BUVPS 5116 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahendra Gargieya, Advocate…

Sandeep Hooda, New Delhi vs. Pr.CIT - 7, New Delhi

The appeal is allowed and the impugned order dated 30

ITA 397/DEL/2021[2015-16]Status: DisposedITAT Delhi10 Aug 2022AY 2015-16

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharmasandeep Hooda, Vs. Pr. Cit-7, C/O. Rra Taxindia, D-28, South New Delhi Extension, Part-I, New Delhi (Appellant) (Respondent) Pan: Aacph5453J

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri H. K. Choudhary, CIT DR
Section 143Section 143(3)Section 263Section 27Section 48Section 50Section 500(1)Section 50CSection 50C(2)Section 50c(2)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Sandeep Hooda, Vs. Pr. CIT-7, C/o. RRA Taxindia, D-28, South New Delhi Extension, Part-I, New Delhi (Appellant) (Respondent) PAN: AACPH5453J Assessee by : Dr. Rakesh Gupta, Adv Shri Somil Agarwal, Adv Shri Deepesh Garg, Adv Revenue by: Shri H. K. Choudhary, CIT DR Date of Hearing: 26/07/2022 10th /08/2022 Date of pronouncement: O R D E R PER ANUBHAV SHARMA, J. M.: 1. The present appeal has been preferred by the Assessee challenging the order dated 30.03.2021 of Ld Pr.…

M/S Rajendra and Ursula Holdings Pvt. Ltd., Jaipur vs. PCIT-1, Jaipur

In the result ITA NO. ITA 57/JPR/2021 is also stands dismissed

ITA 57/JPR/2021[2016-17]Status: DisposedITAT Jaipur05 May 2022AY 2016-17
For Appellant: Sh. Mahendra Gargieya (Adv.)For Respondent: Sh. Manoj Mehar (CIT)
Section 263Section 5

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 56/JP/2021 fu/kZkj.k o"kZ@Assessment Year :2016-17 cuke M/s Rajendra and Ursula Joshi Skill Principal Commissioner of Vs. Development Pvt. Ltd., Jaipur Income Tax-2, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGCR 4665 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 57/JP/2021 fu/kZkj.k o"kZ@Assessment Year :20…

M/S Rajendra and Ursula Joshi Skill Developement Pvt. Ltd. Jaipur, Jaipur vs. PCIT-2, Jaipur

In the result ITA NO. ITA 57/JPR/2021 is also stands dismissed

ITA 56/JPR/2021[2016-17]Status: DisposedITAT Jaipur05 May 2022AY 2016-17
For Appellant: Sh. Mahendra Gargieya (Adv.)For Respondent: Sh. Manoj Mehar (CIT)
Section 263Section 5

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 56/JP/2021 fu/kZkj.k o"kZ@Assessment Year :2016-17 cuke M/s Rajendra and Ursula Joshi Skill Principal Commissioner of Vs. Development Pvt. Ltd., Jaipur Income Tax-2, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGCR 4665 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 57/JP/2021 fu/kZkj.k o"kZ@Assessment Year :20…

Spandana Sphoorty Financial Ltd., Hyd, Hyderabad vs. DCIT, Circle-3(2), Hyd, Hyderabad

ITA 990/HYD/2016[2011-12]Status: DisposedITAT Hyderabad27 Sept 2021AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri Laxmi Prasao Sahuassessment Year: 2011-12 Spandana Sphoorty Vs Dy. Commissioner Of Financials Ltd., Income Tax, Circle-3(2), Hyderabao. Hyderabao. Pan – Aaics 6213N (Appellant) (Respondent) Assessment Year: 2011-12 Dy. Commissioner Of Vs Spandana Sphoorty Income Tax, Circle-3(2), Financials Ltd., Hyderabad. Hyderabad. Pan – Aaics 6213N (Appellant) (Respondent) Assessee By: Shri G.V.N. Hari Revenue By: Shri Y.V.S.T. Sai Date Of Hearing: 10/08/2021 Date Of Pronouncement: 04/10/2021 O R D E R Per L.P. Sahu, A.M.:

For Appellant: Shri G.V.N. HariFor Respondent: Shri Y.V.S.T. Sai
Section 143(1)Section 143(3)Section 14ASection 263

…ogative and the learned Pr. CIT cannot step into the shoes of the assessing officer and review the adequacy of enquiry mAOe by the assessing officer. The appellant places reliance in this regard in the following cases: a) CIT&Anr.Vs.Chemsworth Private Limited 275 Taxmann 408 (Kar) b) Pr. CIT Vs. Rudrapriya Holiday Resort (P) Limited 184 DTR 378 (Raj) c) Pr.CIT Vs. Brahma Centre Development (P) Limited III CCH 87 (Del) d) Rungta Mines Ltd. Vs. Pr. CIT 61 CCH 27 (Kol)(trib) 9. The Pr.CIT-3 deviated from the issue raised in the show cause notice while passing the final order u/s 263 of the Act. In this regard, it is…

DCIT, Circle-3(2), Hyderabad vs. Spandana Sphoorthy Financial Ltd., Hyd, Hyderabad

ITA 1474/HYD/2016[2011-12]Status: DisposedITAT Hyderabad27 Sept 2021AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri Laxmi Prasao Sahuassessment Year: 2011-12 Spandana Sphoorty Vs Dy. Commissioner Of Financials Ltd., Income Tax, Circle-3(2), Hyderabao. Hyderabao. Pan – Aaics 6213N (Appellant) (Respondent) Assessment Year: 2011-12 Dy. Commissioner Of Vs Spandana Sphoorty Income Tax, Circle-3(2), Financials Ltd., Hyderabad. Hyderabad. Pan – Aaics 6213N (Appellant) (Respondent) Assessee By: Shri G.V.N. Hari Revenue By: Shri Y.V.S.T. Sai Date Of Hearing: 10/08/2021 Date Of Pronouncement: 04/10/2021 O R D E R Per L.P. Sahu, A.M.:

For Appellant: Shri G.V.N. HariFor Respondent: Shri Y.V.S.T. Sai
Section 143(1)Section 143(3)Section 14ASection 263

…ogative and the learned Pr. CIT cannot step into the shoes of the assessing officer and review the adequacy of enquiry mAOe by the assessing officer. The appellant places reliance in this regard in the following cases: a) CIT&Anr.Vs.Chemsworth Private Limited 275 Taxmann 408 (Kar) b) Pr. CIT Vs. Rudrapriya Holiday Resort (P) Limited 184 DTR 378 (Raj) c) Pr.CIT Vs. Brahma Centre Development (P) Limited III CCH 87 (Del) d) Rungta Mines Ltd. Vs. Pr. CIT 61 CCH 27 (Kol)(trib) 9. The Pr.CIT-3 deviated from the issue raised in the show cause notice while passing the final order u/s 263 of the Act. In this regard, it is…

Rameshwar Prasad Shringi, Gumanpura vs. Pr.CIT, Udaipur

In the result, the appeal of the assessee is allowed

ITA 10/JPR/2021[2016-17]Status: DisposedITAT Jaipur23 Sept 2021AY 2016-17
For Appellant: Sh. Mahendra Gargieya (Adv.) &For Respondent: Sh. B. K. Gupta (Pr. CIT)
Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 10/JP/2021 fu/kZkj.k o"kZ@Assessment Year :2016-17 cuke Rameshwar Prasad Shringi Pr. CIT, Vs. 1-B 1-B, Kotri Road Udaipur Gumanpura, Kota, Rajasthan LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AGWPS2257F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Mahendra Gargieya (Adv.) & Sh. Devang Gargieya (Adv.) jktLo dh vksj ls…

Commissioner of Income Tax v. M/s Chemsworth Pvt. Ltd. (275 Taxmann 408) — Cited in 24 Judgments | BharatTax