How many judgments cite Deniel Merchants (P) Ltd. v. ITO?

19 judgments on BharatTax cite Deniel Merchants (P) Ltd. v. ITO (95 Taxmann.com 366), spanning 2022 to 2026.

Which sections of the Income Tax Act does Deniel Merchants (P) Ltd. v. ITO come up under?

It is most often cited in judgments turning on Section 143(3), Section 263, Section 144B, Section 142(1), Section 147, Section 148.

Deniel Merchants (P) Ltd. v. ITO

95 Taxmann.com 366Supreme Court of India2018#6158 most cited

What is Deniel Merchants (P) Ltd. v. ITO authority for?

An assessment order is amenable to revision under Section 263 if the Assessing Officer fails to conduct necessary verification or summarily accepts the assessee's explanation, rendering the order erroneous and prejudicial to the revenue.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2026.

Also referred to as

Deniel Merchants (P) Ltd. v. ITO · Section 263 · revision u/s 263 · erroneous and prejudicial · lack of enquiry · non-application of mind · share application money · Principal Commissioner of Income-tax · Section 143(3) · assessment procedure

Sections most often in play

Section 143(3)Section 263 Section 144B Section 142(1)Section 147 Section 148 Section 10(34)Section 10(35)

Issues it is cited on

section 263(1)revision under section 263 revision u/s 263 malabar industrial lack of enquiry erroneous and prejudicial section 263 section 26 principal commissioner of income-tax share application money non-application of mind complete scrutiny

Judgments citing Deniel Merchants (P) Ltd. v. ITO

HOLLIS VITRIFIED PRIVATE LIMITED,MORBI, GUJARAT, INDIA vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, RAJKOT, RAJKOT, GUJARAT, INDIA

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

ITA 363/RJT/2024[2018-19]Status: DisposedITAT Rajkot12 Feb 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 363/Rjt/2024 (Assessment Year: 2018-19) (Hybrid Hearing) Hollis Vitrified Pvt. Ltd. Vs. The Pr. Commissioner Of Income Revenue Survey No. 756/P1/P1/P1, Opp. Tax-1, Rajkot Antique Granito, Ghuntu,-Lakhdhirpur Road, Morbi (Gujarat)-363642 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacch5628Q (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri Fenil H. Mehta, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR

Section 143(3)Section 263Section 68

…आयकर अपीलीय अिधकरण,राजकोट "ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 363/RJT/2024 (Assessment Year: 2018-19) (Hybrid Hearing) Hollis Vitrified Pvt. Ltd. Vs. The Pr. Commissioner of Income Revenue Survey No. 756/P1/P1/P1, Opp. Tax-1, Rajkot Antique Granito, Ghuntu,-Lakhdhirpur Road, Morbi (Gujarat)-363642 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCH5628Q (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Assessee by : Shri Fenil H. Mehta, Ld. AR राज"कीओरसे/Revenue by : Shri S…

AMARA RAJA ENERGY AND MOBILITY LIMITED,TIRUPATI vs. DCIT., CIRCLE-1(1), TIRUPATI

In the result, appeal of the Assessee is dismissed

ITA 791/HYD/2025[2021-2022]Status: DisposedITAT Hyderabad19 Dec 2025AY 2021-2022

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.791/Hyd/2025 Assessment Year 2021-2022 Amara Raja Energy & Mobility Limited, The Dcit, Circle-1(1), Vs. Tirupati – 517 520. Tirupati Pan Aabca9264E (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca E Phalguna Kumar राज" व "ारा /Revenue By: Sri Pavan Kumar Beerla, Cit-Dr

For Appellant: CA E Phalguna KumarFor Respondent: Sri Pavan Kumar Beerla, CIT-DR

Section 143(3)Section 263

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.791/Hyd/2025 Assessment Year 2021-2022 Amara Raja Energy and Mobility Limited, The DCIT, Circle-1(1), vs. TIRUPATI – 517 520. TIRUPATI PAN AABCA9264E (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA E Phalguna Kumar राज" व "ारा /Revenue by: Sri Pavan Kumar Beerla, CIT-DR सुनवाई की तारीख/Date of hearing: 10.11.2025 घोषणा की तारीख/Pronouncement: 19.12.2025 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT…

BE HEALTHY PHARMACY,MUMBAI vs. DCIT 41(3)(1), KAUTILYA BHAVAN, MUMBAI

ITA 3666/MUM/2025[2021-22]Status: DisposedITAT Mumbai02 Dec 2025AY 2021-22

Bench: Shri Anikesh Banerjee (Jm) & Shri Omkareshwar Chidara (Am) Be Healthy Pharmacy Pcit-41 Shop No. 04, Gala Residency Room No. 541 Chsl, Gala Compound, Haji Vs. Kautilya Bhavan, Bkc Bapu Road, Malad East C-41 To 43 Mumbai-400 097. Bandra-E, Mumbai-51. Pan : Aatfb6476A Appellant Respondent

For Appellant: Shri Satyaparkash R. SinghFor Respondent: Shri Ronak Doshi

Section 143(3)Section 194Section 194CSection 194HSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “B” Bench, Mumbai. Before Shri Anikesh Banerjee (JM) & Shri Omkareshwar Chidara (AM) Be Healthy Pharmacy PCIT-41 Shop No. 04, Gala Residency Room No. 541 CHSL, Gala Compound, Haji Vs. Kautilya Bhavan, BKC Bapu Road, Malad East C-41 TO 43 Mumbai-400 097. Bandra-E, Mumbai-51. PAN : AATFB6476A Appellant Respondent : Shri Ronak Doshi Assessee by : Shri Satyaparkash R. Singh Revenue by : 28/11/2025 Date of Hearing Date of pronouncement : 02/12/2025 O R D E R Per Omkareshwar Chidara (AM) :- The appellant company’s case was taken up for scrutiny by Ld. AO who called for c…

KANIGERE RAMEGOWDA NINGARAJU,HASSAN vs. INCOME TAX OFFICER, WARD 1 & TPS, HASSAN

In the result, the appeal of the assessee is hereby allowed

ITA 1046/BANG/2025[2015-16]Status: DisposedITAT Bangalore09 Oct 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Years : 2015-16

For Appellant: Shri V Shivarama Iyer, C.AFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)

Section 144BSection 147Section 148Section 148ASection 263Section 269SSection 45

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Years : 2015-16 Kanigere Ramegowda Ningaraju, Vs. The Income Tax Officer, House No.26, Kanigere Village, Ward – 1 & TPS, Hassan. Berthur Post, K Hosakote Hobli, Alur Taluk, . Hassan – 573 213. PAN – ALTPN 2312 C APPELLANT RESPONDENT Assessee by : Shri V Shivarama Iyer, C.A Revenue by : Shri Shivanand H Kalakeri, CIT (DR) Date of hearing : 16.07.2024 Date of Pronouncement : 09.10.2024 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER : This appeal is direct…

AMARA RAJA POWER SYSTEMS LIMITED,TIRUPATI vs. DCIT., CIRCLE-1(1), TIRUPATI

ITA 790/HYD/2025[2020-2021]Status: DisposedITAT Hyderabad10 Sept 2025AY 2020-2021

Section 143(3)Section 194CSection 263

…{ "clean_text": "आयकर अपीलीय न्यायाधिकरण में, हैदराबाद 'ए' बेंच, हैदराबाद\nIN THE INCOME TAX APPELLATE TRIBUNAL\nHyderabad ‘A’ Bench, Hyderabad\nश्री मंजूनाथ जी, माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्यायिक सदस्य\nSHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER\nAND\nSHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER\nआयकर अपीलसं./I.T.A.No.790/Hyd/2025\n(निर्धारण वर्ष/ Assessment Year: 2020-21)\nVs.\nAmara Raja Power\nSystems Limited,\nTirupati.\nPAN : AABCA9265F\n(अपीलार्थी/ Appellant)\nThe Deputy Commissioner of\nIncome Tax,\nCircle -1(1), Tirupati.\n(प्रत्यर्थी / Respondent)\nकरदाता का प्रतिनिधित्व/ Assessee\nRe…

NIRAJ KIRTI DOSHI,MUMBAI vs. PCIT , MUMBAI

In the result, the appeal by the assessee is dismissed

ITA 1567/MUM/2024[2018-19]Status: DisposedITAT Mumbai26 Aug 2024AY 2018-19

Bench: Ms Padmavathy S, Am & Shri Sunil Kumar Singh, Jm

For Appellant: Shri Kirit S. Sanghvi, ARFor Respondent: Shri S Srinivasu, CIT-DR

Section 115BSection 263Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM & SHRI SUNIL KUMAR SINGH, JM I.T.A. No. 1567/Mum/2024 (Assessment Year: 2018-19) Niraj Kirit Doshi PCIT, Mumbai-27, Room No. 401, 4th Floor, 701, Silver Solitaire, Tilak Road, Opp. Axis Bank, Ghatkopar East, Vs. Tower No.6, Vashi Station Mumbai-400077. Commercial Complex, PAN : AAEPD3229Q Vashi, Navi Mumbai-400703. Appellant) : Respondent) Appellant/Assessee by : Shri Kirit S. Sanghvi, AR Revenue/Respondent by : Shri S Srinivasu, CIT-DR Date of Hearing : 21.08.2024 Date of Pronouncement : 26.08.2024 O R D E R Per Padmavathy S, AM…

SHRI BHANVARLAL CHAMPALAL KANUGA,UNJHA vs. THE PR. CIT-3, AHMEABAD

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 95/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.95/Ahd/2022 "नधा"रण वष" /Assessment Year : 2017-18 Shri Bhanvarlal Champalal The Principal Cit बनाम/ Kanuga Range-3 C/O. Ketan H. Shah, Advocate Pratyakash Kar Bhavan V/S. 512, Times Square – I Ahmedabad Opp. Ram Baug Bungalows Nr. Ravija Plaza Thaltej-Shilaj Road Ahmedabad – 380 059. (Gujarat) "थायी लेखा सं./Pan: Acmpk 0172 H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Ketan H. Shah, Ar & Shri Aman Shah, Ar Revenue By : Shri Pushpendra Singh Chaudhary, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 07/08/2024 घोषणा क" तार"ख /Date Of Pronouncement: 23/08/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Assessee As Against The Order Dated 29/03/2022 Passed By The Principal Commissioner Of Income Tax-3, Ahmedabad [Hereinafter Referred To As “Pcit(A)” In Short] In Exercise Of The Shri Bhanvarlal Champalal Kanuga Vs. Pr.Cit-3 Asst. Year : 2017-18

For Appellant: Shri Ketan H. Shah, AR &For Respondent: Shri Pushpendra Singh

Section 143(1)Section 143(3)Section 263

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ “ए“, अहमदाबाद अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद । अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD सु"ी सु"च"ा का"बले, "या"यक सद"य एवं "ी मकरंद वसंत महादेवकर, लेखा सद"य के सम"। ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER आयकर अपील सं /ITA No.95/Ahd/2022 "नधा"रण वष" /Assessment Year : 2017-18 Shri Bhanvarlal Champalal The Principal CIT बनाम/ Kanuga Range-3 C/o. Ketan H. Shah, Advocate Pratyakash Kar Bhavan v/s.…

VED PRAKASH & SONS LIUMBERS PVT LTD,KARNAL vs. PR. CIT, KARNAL

In the result, the assessee’s appeal is allowed

ITA 4079/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Aug 2024AY 2014-15

Bench: Shri M Balaganeh & Shri Vimal Kumarassessment Year: 2014-15

Section 142(1)Section 143(2)Section 143(3)Section 263Section 263(1)Section 40A(2)(b)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI M BALAGANEH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2014-15 M/s. Ved Parkash & Sons Vs. Principal CIT, Lumbers Pvt. Ltd., Timber Karnal Market, Karnal (Hr.) PAN No:AACCN0304M (Appellant) (Respondent) Assessee by Shri Ved Jain, Adv. & Shri Aman Garg, CA Department by Shri P N Barnwal, CIT-DR Date of Hearing 05.06.2024 Date of pronouncement 23.08.2024 O R D E R PER VIMAL KUMAR, JUDICIAL MEMBER: The assessee’s appeal is against order dated 25.03.2019 of Learned Principal Commissioner of Income-Tax, Karnal (he…

THAYAPPA BALAKRISHNA,BANGALORE vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, BENGALURU-1, BENGALURU

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

ITA 1027/BANG/2024[2014-15]Status: DisposedITAT Bangalore22 Aug 2024AY 2014-15

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2014-15 Shri Thayappa Balakrishna, No. 987, 11Th Main, The Principal 1St Block, Commissioner Of 3Rd Stage, Income-Tax, Basaveshwaranagar, Bengaluru – 1. Vs. Bangalore – 560 079. Pan: Abdpb4893N Appellant Respondent : Shri Ravi Shankar .S.V, Assessee By Advocate Revenue By : Shri D.K. Mishra, Cit-Dr

For Respondent: Shri Ravi Shankar .S.V

Section 143(3)Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2014-15 Shri Thayappa Balakrishna, No. 987, 11th Main, The Principal 1st Block, Commissioner of 3rd Stage, Income-tax, Basaveshwaranagar, Bengaluru – 1. Vs. Bangalore – 560 079. PAN: ABDPB4893N APPELLANT RESPONDENT : Shri Ravi Shankar .S.V, Assessee by Advocate Revenue by : Shri D.K. Mishra, CIT-DR Date of Hearing : 22-07-2024 Date of Pronouncement : 22-08-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of order dated 29.03.2…

SPECTRUM INFONET PVT. LTD.,RAIGARH vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), BHOPAL, BHOPAL

In the result, appeal filed by the assessee in ITA No

ITA 34/RPR/2022[2011-12]Status: DisposedITAT Raipur14 Jul 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 33 & 34/Rpr/2022 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 Spectrum Infonet Private Limited 601, South Gajanandpuram Colony, Kotra Road, Raigarh (C.G.)-496001 Pan : Aalcs5656E .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax (Central), Bhopal ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri V.K Singh, CIT-DR

Section 147Section 263

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 33 & 34/RPR/2022 "नधा"रण वष" / Assessment Years : 2010-11 & 2011-12 Spectrum Infonet Private Limited 601, South Gajanandpuram Colony, Kotra Road, Raigarh (C.G.)-496001 PAN : AALCS5656E .......अपीलाथ" / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax (Central), Bhopal ……""यथ" / Respondent Assessee by :Shri R.B Doshi, CA Revenue by :Shri V.K Singh, CIT-DR सुनवाई क" तार"ख / Date of Hearing :05.07.2023 घो…

SPECTRUM INFONET PVT. LTD.,RAIGARH vs. PR. CIT (CENTRAL), BHOPAL

In the result, appeal filed by the assessee in ITA No

ITA 33/RPR/2022[2010-11]Status: DisposedITAT Raipur14 Jul 2023AY 2010-11

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri V.K Singh, CIT-DR

Section 147Section 263

SAROJ SINGH, AMBIKAPUR,SURGUJA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR-1, RAIPUR

In the result, appeal of the assessee is dismissed in terms of our aforesaid observations

ITA 121/RPR/2022[2015-16]Status: DisposedITAT Raipur14 Jul 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 121/Rpr/2022 "नधा"रण वष" / Assessment Year : 2015-16 Saroj Singh Mominpura, Ambikapur, Surguja (C.G.)-497 001 Pan: Cndps7764K .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax, Raipur-1 ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR

Section 147Section 263

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 121/RPR/2022 "नधा"रण वष" / Assessment Year : 2015-16 Saroj Singh Mominpura, Ambikapur, Surguja (C.G.)-497 001 PAN: CNDPS7764K .......अपीलाथ" / Appellant बनाम / V/s. The Pr. Commissioner of Income Tax, Raipur-1 ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Smt. Ila M. Parmar, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 11.07.2023 घोषणा क" तार"ख / Date of Pronouncement : 14.07.2023 2 Saroj Si…

HUBERGROUP INDIA PRIVATE LIMITED,VAPI vs. PR. COMMISSIONER OF INCOME TAX, VALSAD

In the result, appeal of the assessee is dismissed

ITA 133/SRT/2022[2018-19]Status: DisposedITAT Surat06 Jun 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.133/Srt/2022 (Ay 2018-19) (Hearing In Virtual Court) Hubergroup India Pvt. Ltd. Principal Commissioner Of Plot No.808/E, Phase-Ii, Income Tax, Valsad, Room Vs Gidc, Vapi-396195 No.301, 3Rd Floor, Income Tax Pan No. Aaach 7063 F Office, Palak Arcade, Pali Hill, Santi Nagar, Tithal Road, Valsad-396001 ""थ" /Respondent अपीलाथ"/Appellant

Section 143(1)Section 143(3)Section 144BSection 254(1)Section 263Section 80ISection 92C

…आयकर अपीलीय अिधकरण, सुरत "ायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.133/SRT/2022 (AY 2018-19) (Hearing in Virtual Court) Hubergroup India Pvt. Ltd. Principal Commissioner of Plot No.808/E, Phase-II, Income Tax, Valsad, Room Vs GIDC, Vapi-396195 No.301, 3rd Floor, Income Tax PAN No. AAACH 7063 F Office, Palak Arcade, Pali Hill, Santi Nagar, Tithal Road, Valsad-396001 ""थ" /Respondent अपीलाथ"/Appellant िनधा"रती की ओर से /Assessee by Shri A Gopalakrishnan Aiyer, C.A राज" की ओर से /Revenue by…

M/S SHRIRAM PROPERTIES LIMITED,CHENNAI vs. PCIT-CENTRAL1, CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 431/CHNY/2022[2017-18]Status: DisposedITAT Chennai20 Mar 2023AY 2017-18

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 431/Chny/2022 िनधा"रण वष" / Assessment Year: 2017-18

For Appellant: Shri. Ananthan, CA & Ms. Lalitha. RFor Respondent: Shri. S. Senthil Kumaran, CIT

Section 143(3)Section 263Section 56(2)(vii)

…onsidering relevant facts has rightly revised the assessment order passed by the Assessing Officer u/s. 143(3) and their order should be upheld. In this regard, he relied upon the decision of Hon’ble Supreme Court in the case of Denial Merchants Vs ITO [2018] 95 Taxmann.com 366 SC and Rajmandir Estates Pvt Ltd vs PCIT [2017] 245 Taxman 127 SC. :-25-: ITA. No: 431/Chny/2022 16. We have heard both the parties, perused materials available on record and gone through orders of the authorities below. The PCIT, set aside the assessment order passed by the Assessing Officer u/s. 143(3) dated 31.12.2019, in exercising h…

M/S GOOD EARTH FERTILIZERS COMPANY P LTD [CHEMIKAS SPECIALITY LLP],CHENNAI vs. ITO,CORPORATE WARD - 2[2], CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 424/CHNY/2022[2017-18]Status: DisposedITAT Chennai24 Feb 2023AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकरअपीलसं./Ita No.424/Chny/2022 िनधा"रणवष"/Assessment Year: 2017-18 V. M/S.Good Earth Fertilizers- The Income Tax Officer, Co. P. Ltd., Corporate Ward-2(2), (Now Known As Chemikas Chennai. Specialty Llp), No.2, North Crescent Road, T. Nagar,Chennai-600 017. [Pan:Aasfg 6012 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr.R.Mohan Reddy, CIT

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी मंजूनाथा .जी, , माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA.G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.424/Chny/2022 िनधा"रणवष"/Assessment Year: 2017-18 v. M/s.Good Earth Fertilizers- The Income Tax Officer, Co. P. Ltd., Corporate Ward-2(2), (Now known as Chemikas Chennai. Specialty LLP), No.2, North Crescent Road, T. Nagar,Chennai-600 017. [PAN:AASFG 6012 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by…

JAKHAU SALT COMPANY P LTD.,CHENNAI vs. DCIT, CORPORATE CIRCLE-1(1), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 367/CHNY/2022[2017-18]Status: DisposedITAT Chennai24 Feb 2023AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Bleआयकरअपीलसं./Ita No.367/Chny/2022 िनधा"रणवष"/Assessment Year: 2017-18 V. M/S. Jakhau Salt Co. P. Ltd., The Dy. Commissioner – No.2, North Crescent Road, Of Income Tax, T. Nagar, Chennai-600 017. Corporate Circle-1(1), Chennai. [Pan:Aaacw 0867 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr.S.Sridhar, Adv. ""यथ" क" ओर से /Respondent By : Mr.S. Senthil Kumaran, Cit : सुनवाईक"तारीख/Date Of Hearing 09.01.2023 : घोषणाक"तारीख /Date Of Pronouncement 24.02.2023

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr.S. Senthil Kumaran, CIT

Section 143(3)Section 263

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी मंजूनाथा .जी, , माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA.G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.367/Chny/2022 िनधा"रणवष"/Assessment Year: 2017-18 v. M/s. Jakhau Salt Co. P. Ltd., The Dy. Commissioner – No.2, North Crescent Road, of Income Tax, T. Nagar, Chennai-600 017. Corporate Circle-1(1), Chennai. [PAN:AAACW 0867 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.S.Sridhar, Adv. ""यथ" क" ओर…

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