What is ETT Ltd. v. CIT authority for?

A revision under section 263 is not sustainable if the Assessing Officer (AO) has taken one of two possible views, and the revision is not based on independent inquiry by the Principal Commissioner (PCIT).

How many judgments cite ETT Ltd. v. CIT?

14 judgments on BharatTax cite ETT Ltd. v. CIT (112 Taxmann.com 321), spanning 2021 to 2026.

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

It is most often cited in judgments turning on Section 143(3), Section 144B, Section 263, Section 37, Section 80JJAA.

ETT Ltd. v. CIT (112 Taxmann.com 321)

Studds Accessories Limited, Faridabad vs. The Principal Commissioner of Income Tax, 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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’: NEW DELHI. BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. 3570/ DEL/2025 (Assessment Year : 2020-21) Studds Accessories Limited Vs. PCIT Plot No. 918, Sector 68, IMT Faridabad Faridabad 121004 (PAN: AACCS4217Q) ASSESSEE BY : Sh. Vishal Kalkra, Adv & Ms. Reema Grewal, CA & Ms. Snigdha Gautam, Adv REVENUE BY : Sh. Avikal Manu, CIT DR Date of Hearing : 09.12.2025 Date of Order : 12.02.2026 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against the order of Pr…

M/S Din Dayal Pursotam Lal, Sirsa vs. Pr.CIT, Rohtak

ITA 148/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh04 Mar 2024AY 2016-17

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR

Section 147Section 263Section 40A(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 146,147 & 148/CHD/2021 "नधा"रण वष" / A.Ys : 2011-12, 2015-16 & 2017-18 M/s Din Dayal Purushottam Lal, The PCIT, बनाम 40 CC, Janta Bhawan Road, Rohtak. VS Sirsa-125 055. "थायी लेखा सं./PAN /TAN No: AACFD0107B अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Gautam Jain, Advocate & Shri Lalit Mohan, CA राज"व क" ओर से/ Revenue by : Shri Rohit Sharma, CIT-DR तार"ख/Date o…

M/S Din Dayal Pursotam Lal, Sirsa vs. Pr.CIT, Rohtak

ITA 147/CHANDI/2021[2015-16]Status: DisposedITAT Chandigarh04 Mar 2024AY 2015-16

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR

Section 147Section 263Section 40A(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 146,147 & 148/CHD/2021 "नधा"रण वष" / A.Ys : 2011-12, 2015-16 & 2017-18 M/s Din Dayal Purushottam Lal, The PCIT, बनाम 40 CC, Janta Bhawan Road, Rohtak. VS Sirsa-125 055. "थायी लेखा सं./PAN /TAN No: AACFD0107B अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Gautam Jain, Advocate & Shri Lalit Mohan, CA राज"व क" ओर से/ Revenue by : Shri Rohit Sharma, CIT-DR तार"ख/Date o…

M/S Din Dayal Pursotam Lal, Sirsa vs. Pr.CIT, Rohtak

ITA 146/CHANDI/2021[2011-12]Status: DisposedITAT Chandigarh04 Mar 2024AY 2011-12

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri Rohit Sharma, CIT-DR

Section 147Section 263Section 40A(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos. 146,147 & 148/CHD/2021 "नधा"रण वष" / A.Ys : 2011-12, 2015-16 & 2017-18 M/s Din Dayal Purushottam Lal, The PCIT, बनाम 40 CC, Janta Bhawan Road, Rohtak. VS Sirsa-125 055. "थायी लेखा सं./PAN /TAN No: AACFD0107B अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Gautam Jain, Advocate & Shri Lalit Mohan, CA राज"व क" ओर से/ Revenue by : Shri Rohit Sharma, CIT-DR तार"ख/Date o…

Richa & Co., Delhi vs. JCIT, Special Range- 17, New Delhi

In the result, the appeal of assessee is allowed partly with

ITA 3341/DEL/2019[2014-15]Status: DisposedITAT Delhi27 Dec 2023AY 2014-15

Bench: Sh. G.S. Pannu, Hon’Ble & Sh. Anubhav Sharmaricha & Co. Vs. Jcit B-34, Phase-1, Special Range-17, Mayapuri Industrial Area, New Delhi. Delhi. Pan No. Aaafr0114L (Appellant) (Respondent)

Section 142(1)Section 143(1)Section 143(2)Section 263Section 40

…nce in this regard was placed on the following judgments: - 1. NKB Infrastructure (P) Ltd. vs. PCIT (2022) 29 ITR (Trib) 0125 (Del)-Copy enclosed. 2. PCIT vs. M/s Kavin (India) ITA No.213 of 2019 dated 21/4/22 (P&H)-Copy enclosed. 3. ETT Ltd. vs. CIT (2019) 112 Taxmann.com 321 (Delhi). 4. CIT (Dr.) vs. Delhi Airport Metro Express Pvt. Ltd. (2017) 398 ITR 8 (Delhi). 5. ITO vs. DG Housing Projects Ltd. (2012) 343 ITR 329 (Delhi). 6. Narayan Tatu Rane vs. ITO (2016) 70 Taxmann.com 227 (Mum). 9. Ld. DR has, however, submitted that there was no error in the findings of the Ld. PCIT. He relied the Instruction No.3/20…

Gujarat Narmada Valley Fertilizers & Chemicals Ltd, Surat vs. Pr. CIT-3, Vadodara

In the result, appeal filed by the assessee is allowed

ITA 178/SRT/2020[2014-15]Status: DisposedITAT Surat22 Feb 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.178/Srt/2020 Assessment Year: (2014-15) (Virtual Court Hearing) Gujarat Narmada Valley Fertilizers Vs. The Pcit-3 & Chemicals Ltd., Surat. Narmada House, Narmadanagar, Bharuch – 392015. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacg8372Q (Appellant) (Respondent) Assessee By Shri Yogesh Shah, Ar Respondent By Shri Ashok B. Koli, Cit-Dr Date Of Hearing 03/01/2023 Date Of Pronouncement 22/02/2023

Section 115JSection 143(3)Section 14ASection 263Section 801Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.178/SRT/2020 Assessment Year: (2014-15) (Virtual Court Hearing) Gujarat Narmada Valley Fertilizers Vs. The PCIT-3, & Chemicals Ltd., Surat. Narmada House, Narmadanagar, Bharuch – 392015. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACG8372Q (Appellant) (Respondent) Assessee by Shri Yogesh Shah, AR Respondent by Shri Ashok B. Koli, CIT-DR Date of Hearing 03/01/2023 Date of Pronouncement 22/02/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: By way of this appeal, the assessee has challenged the c…

Uday Punj (HUF), New Delhi vs. Pr. CIT, Circle-11, New Delhi

The appeal is allowed

ITA 8117/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Feb 2023AY 2015-16

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmam/S. Uday Punj (Huf) Vs. Pr. Commissioner Of Income Tax, Chimes -55, Sultanpur Farms Circle-11, New Delhi New Delhi Pan : Aaahu0518H (Appellant) (Respondent)

Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’: NEW DELHI) BEFORE SH. G.S.PANNU, HON’BLE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER M/s. Uday Punj (HUF) Vs. Pr. Commissioner of Income Tax, Chimes -55, Sultanpur Farms Circle-11, New Delhi New Delhi PAN : AAAHU0518H (APPELLANT) (RESPONDENT) Assessee by Sh. Rohan Khare, Advocate Revenue by Sh. Sanjay Kumar, Sr. DR Date of hearing: 27.01.2023 Date of Pronouncement: 13.02.2023 ORDER PER ANUBHAV SHARMA, JM: 1. The Pr. CIT-11, New Delhi (herein after referred as “the Revisionary Authority”) passed revisionary order dated 23.08.2019 for Assessme…