Gopalakrishnan Rajkumar v. Pr. CIT

140 Taxmann.com 394High Court2022#13091 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2022 to 2024.

Also reported as

445 ITR 577

Sections most often in play

Section 139 Section 142(1)Section 143(3)Section 144B Section 147 Section 148 Section 195 Section 250

Issues it is cited on

vsv scheme direct tax vivad se vishwas change of opinion vivad se vishwas liable to tax section 263 section 26 speaking order notice under section 148 scrutiny assessment reassessment proceedings section 142(1)

Judgments citing Gopalakrishnan Rajkumar v. Pr. CIT

Eurofins Peenya Resources Private Limited (Formerly Known As Eurofins Advinus Limited), Bangalore vs. Deputy Commissioner of Income-Tax, Circle-2(1)(1), Bangalore

In the result, the appeal for AY 2013-14 is partly allowed

ITA 1114/BANG/2023[2014-15]Status: DisposedITAT Bangalore13 Dec 2024AY 2014-15

Bench: Shri Prashant Maharishi & Shri Prakash Chand Yadav

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri D.K. Mishra, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 144BSection 147Section 148Section 148ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER ITA Nos.1113 & 1114/Bang/2023 Assessment years : 2013-14 & 2014-15 Eurofins Peenya Resources Vs. The Deputy Commissioner Private Limited, of Income Tax, (formerly Eurofins Advinus Ltd.) Circle 2(1)(1), No.21 & 22, Phase II Peenya Bangalore. Industrial Area, Bangalore – 560 058. PAN: AAFCA 2502B APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri D.K. Mishra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 19.11.2024 Date of Pronou…

M/S. Eurofins Peenya Resources Private Limited(Formerly Know As Eurofins Advinus Limited), Bangalore vs. Deputy Commissioner of Income-Tax, Circle-2(1)(1), Bangalore

In the result, the appeal for AY 2013-14 is partly allowed

ITA 1113/BANG/2023[2013-14]Status: DisposedITAT Bangalore13 Dec 2024AY 2013-14

Bench: Shri Prashant Maharishi & Shri Prakash Chand Yadav

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri D.K. Mishra, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 144BSection 147Section 148Section 148ASection 250

Omkar Singh Chauhan, Haryana vs. Pr, CIT, Faridabad

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

ITA 1116/DEL/2022[2017-18]Status: DisposedITAT Delhi27 Feb 2024AY 2017-18

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasadomkar Singh Chauhan, Vs. Pr. Cit, C/O E-1/77, Lower Floor, Faridabad. Ymca Road, Sector 11, Faridabad – 121 004 (Haryana). (Pan : Akwpc2231M) (Appellant) (Respondent) Assessee By : Shri Dushyant Kumar Bhati, Ca Shri Deepesh Garg, Advocate Revenue By : Shri Subhra Jyoti Chakraborty, Cit Dr

For Appellant: Shri Dushyant Kumar Bhati, CAFor Respondent: Shri Subhra Jyoti Chakraborty, CIT DR

Section 263Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER Omkar Singh Chauhan, vs. Pr. CIT, C/o E-1/77, Lower Floor, Faridabad. YMCA Road, Sector 11, Faridabad – 121 004 (Haryana). (PAN : AKWPC2231M) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Dushyant Kumar Bhati, CA Shri Deepesh Garg, Advocate REVENUE BY : Shri Subhra Jyoti Chakraborty, CIT DR Date of Hearing : 21.02.2024 Date of Order : 27.02.2024 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the assessee is directed against the order of the ld.…

Laxmi Narayan Agarwal, Jaipur vs. PCIT, Jaipur-2, Income Tax Department

In the result, appeal of the assessee is allowed

ITA 296/JPR/2023[2016-17]Status: DisposedITAT Jaipur29 Aug 2023AY 2016-17

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

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri Arvind Kumar (CIT) a

Section 142(1)Section 143(2)Section 143(3)Section 263

…hus order u/s 263 giving such direction for revision of the assessment order deserves to be quashed. 1.2. That, ld. PCIT has further erred in brushing aside the decision of Hon'ble Madras High Court in the case of Gopalakrishnan Rajkumar Vs. PCIT reported in 445 ITR 577 which specifically holds that once assessee opts for Vivad Se Viivad Scheme 2020, proceedings initiated against him u/s 263 shall abate. Appellant prays that such action of Id. PCIT is against the principle of judicial hierarchy and order so passed deserves to be quashed. Without prejudice to above, and in the alternative:” 2. On the facts and…

Shreepal Humad, Indore vs. The Pr CIT-1, Indore

In the result, appeal of assessee is allowed

ITA 125/IND/2021[2016-17]Status: DisposedITAT Indore21 Jun 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishreepal Humad Pr. Cit-1 Near Civil Hospital, Bus Indore Vs. Stand Road, Manasa Madhya Pradesh (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaxph1346 K Assessee By Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 13.04.2023 Date Of Pronouncement 21 .06.2023

Section 12ASection 138Section 263

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Shreepal Humad Pr. CIT-1 Near Civil Hospital, Bus Indore Vs. Stand Road, Manasa Madhya Pradesh (Appellant / Assessee) (Respondent/ Revenue) PAN: AAXPH1346 K Assessee by Shri Ashish Goyal & N.D. Patwa, ARs Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 13.04.2023 Date of Pronouncement 21 .06.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the assessee is directed against the order dated 25.03.2021 of Pr. Commissioner of In…

Niraj Kumar Suman, New Delhi vs. Pr. CIT-1, Patna

In the result, the appeal of the assessee is allowed

ITA 179/PAT/2022[2017-18]Status: DisposedITAT Patna26 Apr 2023AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 133(6)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH: PATNA VIRTUAL HEARING AT KOLKATA [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No.179/PAT/2022 Assessment Year: 2017-18 Niraj Kumar Suman Vs. PCIT, Patna-1, Patna (PAN: BQSPS 8910 A) ( अपीलाथ" ) Respondent / (""यथ") Appellant / 17.04.2023 Date of Hearing / सुनवाई क" "त"थ Date of Pronouncement / 26.04.2023 आदेश उ"घोषणा क" "त"थ For the Appellant / Shri Amol Sinha, Advocate "नधा#$रती क" ओर से For the Respondent / Smt. Rinku Singh, CITDR राज(व क" ओर से ORDER/ आदेश Per Rajesh Kumar, AM: This is the appeal preferred by…

Mrs. Swatiben Biharilal Parekh, Dhoraji, Dist. Rajkot vs. The Pr. CIT-1, Rajkot

In the result, assessee’s appeal is allowed

ITA 30/RJT/2022[2012-13]Status: DisposedITAT Rajkot18 Apr 2023AY 2012-13

Bench: Smt.Annapurna Gupta & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 30/Rjt/2022 ("नधा"रण वष" / Assessment Year : 2012-13) Mrs. Swatiben Biharilal Pcit बनाम/ Rajkot-1 Parekh Vs. Yamuna Behind Mahakali Lodge St, Road Dhoraji, Rajkot-360410, Gujarat "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ajvpp4177H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Jayesh Dadia, A.R. अपीलाथ" ओर से /Appellant By : Shri Shramdeep Sinha, ""यथ" क" ओर से / Cit.D.R. Respondent By : सुनवाई क" तार"ख / Date Of Hearing 05/04/2023 घोषणा क" तार"ख /Date Of 18/04/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal At The Instance Of The Assessee Is Directed Against The Order Dated 31.01.2022 Passed Under Section 263 Of The Income Tax Act, 1961 (Hereinafter Referred As To ‘The Act’) By The Principal Commissioner Of Income Tax, Rajkot-1 (Hereinafter Referred To As ‘The Pcit’), Arising Out Of The Order Dated 27.12.2019 Passed By The Learned Ito, Ward-2(1)(1), Rajkot Under Section 143(3) R.W.S. 147 Of The Act For Assessment Year 2012-13. Ita No. 30/Rjt/2022 (Mrs. Swatiben Biharilal Parekh Vs. Pcit) A. Y. 2012-13 - 2- 2. We Have Heard The Rival Submissions Made By The Respective Parties & We Have Also Perused The Relevant Materials Available On Record.

For Appellant: Shri Shramdeep Sinha

Section 143(3)Section 148Section 263Section 44ASection 5

…IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 30/Rjt/2022 ("नधा"रण वष" / Assessment Year : 2012-13) Mrs. Swatiben Biharilal PCIT बनाम/ Rajkot-1 Parekh Vs. Yamuna Behind Mahakali Lodge ST, Road Dhoraji, Rajkot-360410, Gujarat "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AJVPP4177H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Jayesh Dadia, A.R. अपीलाथ" ओर से /Appellant by : Shri Shramdeep Sinha, ""यथ" क" ओर से / CIT.D.R. Respondent by : सुनवाई क" तार"ख…

Abhilasha Venture, Mumbai vs. Principal Commissioner of Income Tax, Mumbai

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

ITA 1027/MUM/2022[2017-18]Status: DisposedITAT Mumbai23 Sept 2022AY 2017-18

Bench: Shri Baskaran Br & Shri Pavan Kumar Gadaleabhilasha Venture Vs. Principal Commissioner A/35, Patil Bhuvan, Of Income Tax- 17, N.S.B Road, Mumbai-400051 Mulund (West), Mumbai-400080 Pan No. Aanfa5123H Appellant Respondent

Section 143(2)Section 143(3)Section 22Section 23Section 263Section 3

…Hence the revision order passed U/sec263 of the Act is abated. We support the view relying on the decision of Hon’ble Madras High Court in 1.Gopalakrishnan Rajkumar and 2.Gopalkrishnan Ravim Vs. Principal Commissioner of Income Tax and others (22 April 2022)(445 ITR 577 (MAD) has observed as under: Direct Tax Vivad Se Vishwas Act, 2020-abatement of proceedings- Effect of settlement of dispute under Act- Revision proceedings initiated against assessee abate-Income Tax Act, 1961 Section 263 Direct Tax Vivad Se Vishwas Act, 2020. The intention of parliament in enacting the Direct Tax Vivad Se Vishwas Act, 2020, is…