Dhanraj Chhipa v. PCIT

225 DTR 315Reported decision2023#17265 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 115BBESection 133ASection 142(1)Section 143(3)Section 263Section 68Section 69Section 69A

Issues it is cited on

malabar industrialsection 10(38)erroneous and prejudicialsection 115bbsection 115bliable to taxsection 133asection 115bbesection 263section 26income from other sourcessection 115

Judgments citing Dhanraj Chhipa v. PCIT

Sh. Kirodi Mal Singhal, Alwar vs. PCIT(Central), Jaipur

In the result, both appeals of the assessee are allowed

ITA 664/JPR/2024[2019-20]Status: DisposedITAT Jaipur29 Aug 2024AY 2019-20

Bench: moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No.664/JP/2024 on the following grounds; "1. Under the facts and circumstances of the case, order passed by the Ld. PCIT u/s 263 is illegal & bad in law and the same be quashed. 2. The Ld. PCIT has erred on facts and in law in holding that the

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 133ASection 139Section 142(1)Section 143(2)Section 143(3)Section 263

…4 (Surat) (Trib.) Where any inquiry, even inadequate was made by AO, that would not give occasion to invoke jurisdiction u/s 263 merely because Commissioner had different opinion unless view taken by AO is unsustainable in law. Dhanraj Chhipa Vs. PCIT (2023) 225 DTR 315 (Jodhpur) (Trib.) If there was any enquiry and a possible view was taken by the AO, it would not give occasion to the CIT to pass orders u/s 263 merely because he has a different opinion in the matter. Since the AO has examined the assessee's case and made complete enquiry regarding the issue raised in the revision proceeding, the Principal CIT w…

Sh. Kamlesh Singhal, Alwar vs. PCIT(Central), Jaipur

In the result, both appeals of the assessee are allowed

ITA 663/JPR/2024[2019-20]Status: DisposedITAT Jaipur29 Aug 2024AY 2019-20

Bench: moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No.664/JP/2024 on the following grounds; "1. Under the facts and circumstances of the case, order passed by the Ld. PCIT u/s 263 is illegal & bad in law and the same be quashed. 2. The Ld. PCIT has erred on facts and in law in holding that the

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 133ASection 139Section 142(1)Section 143(2)Section 143(3)Section 263

…4 (Surat) (Trib.) Where any inquiry, even inadequate was made by AO, that would not give occasion to invoke jurisdiction u/s 263 merely because Commissioner had different opinion unless view taken by AO is unsustainable in law. Dhanraj Chhipa Vs. PCIT (2023) 225 DTR 315 (Jodhpur) (Trib.) If there was any enquiry and a possible view was taken by the AO, it would not give occasion to the CIT to pass orders u/s 263 merely because he has a different opinion in the matter. Since the AO has examined the assessee's case and made complete enquiry regarding the issue raised in the revision proceeding, the Principal CIT w…

Sarita Gupta, Alwar vs. PCIT(Central), Jaipur

The appeal of the assessee is partly allowed

ITA 662/JPR/2024[2018-19]Status: DisposedITAT Jaipur29 Aug 2024AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 133ASection 139Section 142(1)Section 143(2)Section 143(3)Section 263Section 44A

…4 (Surat) (Trib.) Where any inquiry, even inadequate was made by AO, that would not give occasion to invoke jurisdiction u/s 263 merely because Commissioner had different opinion unless view taken by AO is unsustainable in law. Dhanraj Chhipa Vs. PCIT (2023) 225 DTR 315 (Jodhpur) (Trib.) If there was any enquiry and a possible view was taken by the AO, it would not give occasion to the CIT to pass orders u/s 263 merely because he has a different opinion in the matter. Since the AO has examined the assessee's case and made complete enquiry regarding 13 Sarita Gupta vs. PCIT the issue raised in the revision proce…

Sh. Vinod Kumar Gupta, Alwar vs. PCIT(Central), Jaipur

In the result, both appeals of the assessee stands dismissed

ITA 661/JPR/2024[2018-19]Status: DisposedITAT Jaipur29 Aug 2024AY 2018-19

Bench: moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No.644/JP/2024 on the following grounds; "1. Under the facts and circumstances of the case, order passed by the Ld. PCIT u/s 263 is illegal & bad in law and the same be quashed. 2. The Ld. PCIT has erred on facts and in law in holding that the

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 127Section 133ASection 142(1)Section 143(2)Section 143(3)Section 263

…4 (Surat) (Trib.) Where any inquiry, even inadequate was made by AO, that would not give occasion to invoke jurisdiction u/s 263 merely because Commissioner had different opinion unless view taken by AO is unsustainable in law. Dhanraj Chhipa Vs. PCIT (2023) 225 DTR 315 (Jodhpur) (Trib.) If there was any enquiry and a possible view was taken by the AO, it would not give occasion to the CIT to pass orders u/s 263 merely because he has a different opinion in the matter. Since the AO has examined the assessee's case and made complete enquiry regarding the issue raised in the revision proceeding, the Principal CIT w…

Sh. Rajeev Jain, Alwar vs. PCIT(Central), Jaipur

In the result, both appeals of the assessee stands dismissed

ITA 644/JPR/2024[2018-19]Status: DisposedITAT Jaipur29 Aug 2024AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 115BSection 127Section 133ASection 142(1)Section 143(2)Section 143(3)Section 263

…4 (Surat) (Trib.) Where any inquiry, even inadequate was made by AO, that would not give occasion to invoke jurisdiction u/s 263 merely because Commissioner had different opinion unless view taken by AO is unsustainable in law. Dhanraj Chhipa Vs. PCIT (2023) 225 DTR 315 (Jodhpur) (Trib.) If there was any enquiry and a possible view was taken by the AO, it would not give occasion to the CIT to pass orders u/s 263 merely because he has a different opinion in the matter. Since the AO has examined the assessee's case and made complete enquiry regarding the issue raised in the revision proceeding, the Principal CIT w…