Govindram Seksariya Charity Trust 166 ITR 580 (MP) CIT v. Gabrial India Ltd.

203 ITR 109High Court#6914 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Judgments citing Govindram Seksariya Charity Trust 166 ITR 580 (MP) CIT v. Gabrial India Ltd.

ROOP KUMAR CHOPRA,JAIPUR vs. PCIT JAIPUR 1, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 264/JPR/2023[2018-19]Status: DisposedITAT Jaipur28 Feb 2024AY 2018-19

Bench: Him By The Assessee In Compliance To The Notice Notices Issued To Him U/S 142(1) As Well As U/S 143(2) Of The Act By The Ao As Erroneous In So Far As It Is Prejudicial To The Interest Of The Revenue For The Purpose Of Section 263 Of The Act & Consequently Setting Aside The Assessment Order Passed Dated 01-01-2021 To Be Made Afresh Made Is Most Arbitrarily, Unjust, Untenable & Liable To Be Vacated.’’

For Appellant: Shri Dheeraj Borad, CAFor Respondent: Shri Ajay Malik, CIT
Section 142(1)Section 142(2)Section 143Section 143(2)Section 143(3)Section 263Section 57

…uiries were conducted by the Ld. AO. Therefore, in view of such legal position, no action u/s 263 can be taken. The above contention of assessee is further fortified by the judgment of Hon’ble Supreme Court in the case of CIT v. Gabriel India Ltd. reported in 203 ITR 109 (Bom) wherein it has been held as under: -Revision--Exercise of power of CIT to make revision suomotu--Conditions precedent--CIT cannot revise order merely because he disagrees with conclusion arrived at by ITO--Expenditure allowed by ITO as being revenue in nature--CIT reopening matter under section 263 and hearing assessee--CIT directing ITO to…

SHISHPAL SINGH JADAUN,KARAULI vs. PCIT, UDAIPUR

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

ITA 177/JPR/2022[2017-18]Status: DisposedITAT Jaipur14 Sept 2022AY 2017-18
For Appellant: Shri Manish Agarwal, CAFor Respondent: Shri Avadhesh Kumar, CIT
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 263

…the source of the cash deposit during the demonetization. To this, reply was filed and after considering the entire material submitted by assessee, the Ld. AO has framed his opinion. Hon'ble Supreme Court in the case of CIT v. Gabriel India Ltd. reported in 203 ITR 109 (Bom) wherein it has been held as under:- -Revision-Exercise of power of CIT to make revision suomotu— Conditions precedent--CIT cannot revise order merely because he disagrees with conclusion arrived at by ITO-Expenditure allowed by ITO as being revenue in nature—CIT, reopening matter under section 263 and hearing assessee-CIT directing ITO to r…

THE CRICKET CLUB OF INDIA LIMITED,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 1, MUMBAI

In the result, appeal of the

ITA 2799/MUM/2018[2010-11]Status: DisposedITAT Mumbai03 Aug 2022AY 2010-11

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjee

For Appellant: Shivani ChaurasiaFor Respondent: Shri H.N. Singh, CIT-DR
Section 143(3)Section 14ASection 250Section 263

…he Act which was in accordance with the provisions of law. The learned counsel of the assessee relied on the following judgment of the Hon’ble Apex Court reads as under:- 1. Malabar Industrial Co. Ltd. Vs CIT [243 ITR 83 (SC) 2. CIT Vs Gabriel India Ltd. [203 ITR 109 (Bombay HC] 3. Metacaps Engineering &Mahendra Construction Co. (J.V.) vs. CIT [2017] ( 86 taxman 128 )(Mumbai-Trib.) 4. Narayan Tatu Rane vs ITO [2016] (70 taxman 227 (Mumbai Trib.) 5. CIT Vs. Nirav Modi [309 ITR 292 (Mombay HC)] In the observation of the Hon’ble ITAT bearing ITA No. 3282/Mum/2015 vide order 18.04.2022, the order of Ld. 5…

DHIRENDRA INTERNATIONAL (P) LTD.,NEEMUCH vs. PR. CIT UJJAIN, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

ITA 750/IND/2019[2014-15]Status: DisposedITAT Indore13 Jan 2021AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 263Section 56(2)(viib)

…& 637, 517 & 750/Ind/2019 Tara Devi Aggarwal (Smt.) vs. CIT 88 ITR 323 (SC). CIT vs. Max India Ltd. 295 ITR 282 (SC) CIT vs. Ratlam Coal Ash Co. 171 ITR 141 (MP). CIT vs.'Shri Govindram Seksariya Charity Trust 166 ITR 580 (MP) CIT vs. Gabrial India Ltd. 203 ITR 109 (Bom). CIT vs. Smt. Minalben S.Parikh 215 ITR 81 (Guj). CIT vs. Sohana Woollen Mills 296 ITR 238 (P& H). It is therefore prayed your honour that the proceedings may please be dropped. 23. The submissions made by the assessee could not satisfy the Ld. PCIT and he relied on the information received from Director, Investigation, Kolkatta tre…

SHRI MANOJ MUNDRA,INDORE vs. PCIT UJJAIN, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

ITA 637/IND/2019[2014-15]Status: DisposedITAT Indore13 Jan 2021AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 263Section 56(2)(viib)

…& 637, 517 & 750/Ind/2019 Tara Devi Aggarwal (Smt.) vs. CIT 88 ITR 323 (SC). CIT vs. Max India Ltd. 295 ITR 282 (SC) CIT vs. Ratlam Coal Ash Co. 171 ITR 141 (MP). CIT vs.'Shri Govindram Seksariya Charity Trust 166 ITR 580 (MP) CIT vs. Gabrial India Ltd. 203 ITR 109 (Bom). CIT vs. Smt. Minalben S.Parikh 215 ITR 81 (Guj). CIT vs. Sohana Woollen Mills 296 ITR 238 (P& H). It is therefore prayed your honour that the proceedings may please be dropped. 23. The submissions made by the assessee could not satisfy the Ld. PCIT and he relied on the information received from Director, Investigation, Kolkatta tre…

SHRI MANISH MUNDRA,INDORE vs. PCIT UJJAIN, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

ITA 635/IND/2019[2014-15]Status: DisposedITAT Indore13 Jan 2021AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 263Section 56(2)(viib)

…& 637, 517 & 750/Ind/2019 Tara Devi Aggarwal (Smt.) vs. CIT 88 ITR 323 (SC). CIT vs. Max India Ltd. 295 ITR 282 (SC) CIT vs. Ratlam Coal Ash Co. 171 ITR 141 (MP). CIT vs.'Shri Govindram Seksariya Charity Trust 166 ITR 580 (MP) CIT vs. Gabrial India Ltd. 203 ITR 109 (Bom). CIT vs. Smt. Minalben S.Parikh 215 ITR 81 (Guj). CIT vs. Sohana Woollen Mills 296 ITR 238 (P& H). It is therefore prayed your honour that the proceedings may please be dropped. 23. The submissions made by the assessee could not satisfy the Ld. PCIT and he relied on the information received from Director, Investigation, Kolkatta tre…

SHRI GOVIND DAS MUNDRA,INDORE vs. PCIT UJJAIN, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

ITA 634/IND/2019[2014-15]Status: DisposedITAT Indore13 Jan 2021AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 263Section 56(2)(viib)

…& 637, 517 & 750/Ind/2019 Tara Devi Aggarwal (Smt.) vs. CIT 88 ITR 323 (SC). CIT vs. Max India Ltd. 295 ITR 282 (SC) CIT vs. Ratlam Coal Ash Co. 171 ITR 141 (MP). CIT vs.'Shri Govindram Seksariya Charity Trust 166 ITR 580 (MP) CIT vs. Gabrial India Ltd. 203 ITR 109 (Bom). CIT vs. Smt. Minalben S.Parikh 215 ITR 81 (Guj). CIT vs. Sohana Woollen Mills 296 ITR 238 (P& H). It is therefore prayed your honour that the proceedings may please be dropped. 23. The submissions made by the assessee could not satisfy the Ld. PCIT and he relied on the information received from Director, Investigation, Kolkatta tre…

SHRI ADITYA MUNDRA,DEWAS vs. PCIT UJJAIN, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

ITA 632/IND/2019[2014-15]Status: DisposedITAT Indore13 Jan 2021AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 263Section 56(2)(viib)

…& 637, 517 & 750/Ind/2019 Tara Devi Aggarwal (Smt.) vs. CIT 88 ITR 323 (SC). CIT vs. Max India Ltd. 295 ITR 282 (SC) CIT vs. Ratlam Coal Ash Co. 171 ITR 141 (MP). CIT vs.'Shri Govindram Seksariya Charity Trust 166 ITR 580 (MP) CIT vs. Gabrial India Ltd. 203 ITR 109 (Bom). CIT vs. Smt. Minalben S.Parikh 215 ITR 81 (Guj). CIT vs. Sohana Woollen Mills 296 ITR 238 (P& H). It is therefore prayed your honour that the proceedings may please be dropped. 23. The submissions made by the assessee could not satisfy the Ld. PCIT and he relied on the information received from Director, Investigation, Kolkatta tre…

M/S. CHARITRA GOLD PVT. LTD.,RATLAM vs. THE PR. CIT, UJJAIN

In the result all the appeals of the assessee(s) (i) Shri Aditya

ITA 517/IND/2019[2014-15]Status: DisposedITAT Indore13 Jan 2021AY 2014-15

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 263Section 56(2)(viib)

…& 637, 517 & 750/Ind/2019 Tara Devi Aggarwal (Smt.) vs. CIT 88 ITR 323 (SC). CIT vs. Max India Ltd. 295 ITR 282 (SC) CIT vs. Ratlam Coal Ash Co. 171 ITR 141 (MP). CIT vs.'Shri Govindram Seksariya Charity Trust 166 ITR 580 (MP) CIT vs. Gabrial India Ltd. 203 ITR 109 (Bom). CIT vs. Smt. Minalben S.Parikh 215 ITR 81 (Guj). CIT vs. Sohana Woollen Mills 296 ITR 238 (P& H). It is therefore prayed your honour that the proceedings may please be dropped. 23. The submissions made by the assessee could not satisfy the Ld. PCIT and he relied on the information received from Director, Investigation, Kolkatta tre…

SHRI SHAILENDRA VASHNAV (BAIRAGI),DEWAS vs. PCIT UJJAIN, UJJAIN

In the result appeals of the assessee(s) are allowed

ITA 639/IND/2019[2009-10]Status: DisposedITAT Indore24 Nov 2020AY 2009-10

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 263

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE KUL BHARAT, JUDICIAL MEMBER AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER ITA.No.633/Ind/2019 Assessment Year 2009-10 Shri Ram Swaroop Bairagi, Vill/Post Siya Dist. Dewas PAN : AYAPD2587K : Appellant V/s PCIT, Ujjain : Revenue Assessment Year 2009-10 Shri Shriram Vaishnav, Vill/Post Siya Dist. Dewas PAN : AHLPV2369P : Appellant V/s PCIT, Ujjain : Revenue Assessment Year 2009-10 Shri Shailendra Vaishnav (Bairagi) Vill/Post Siya Dist. Dewas PAN : ALBPV8323R : Appellant Ramswaroop Bairagi & Others…

SHRI SHRIRAM VAISHNAV ,DEWAS vs. PCIT UJJAIN, UJJAIN

In the result appeals of the assessee(s) are allowed

ITA 636/IND/2019[2009-10]Status: DisposedITAT Indore24 Nov 2020AY 2009-10

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 263

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE KUL BHARAT, JUDICIAL MEMBER AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER ITA.No.633/Ind/2019 Assessment Year 2009-10 Shri Ram Swaroop Bairagi, Vill/Post Siya Dist. Dewas PAN : AYAPD2587K : Appellant V/s PCIT, Ujjain : Revenue Assessment Year 2009-10 Shri Shriram Vaishnav, Vill/Post Siya Dist. Dewas PAN : AHLPV2369P : Appellant V/s PCIT, Ujjain : Revenue Assessment Year 2009-10 Shri Shailendra Vaishnav (Bairagi) Vill/Post Siya Dist. Dewas PAN : ALBPV8323R : Appellant Ramswaroop Bairagi & Others…

SHRI RAM SWAROOP BAIRAGI, DEWAS,DEWAS vs. PCIT UJJAIN, UJJAIN

In the result appeals of the assessee(s) are allowed

ITA 633/IND/2019[2009-10]Status: DisposedITAT Indore24 Nov 2020AY 2009-10

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Borad

Section 263

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE KUL BHARAT, JUDICIAL MEMBER AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER ITA.No.633/Ind/2019 Assessment Year 2009-10 Shri Ram Swaroop Bairagi, Vill/Post Siya Dist. Dewas PAN : AYAPD2587K : Appellant V/s PCIT, Ujjain : Revenue Assessment Year 2009-10 Shri Shriram Vaishnav, Vill/Post Siya Dist. Dewas PAN : AHLPV2369P : Appellant V/s PCIT, Ujjain : Revenue Assessment Year 2009-10 Shri Shailendra Vaishnav (Bairagi) Vill/Post Siya Dist. Dewas PAN : ALBPV8323R : Appellant Ramswaroop Bairagi & Others…

SMALL INDUSTRIES DEVELOPMENT BANK OF INDIA,MUMBAI vs. CIT -3, MUMBAI

In the result the appeal of the assessee is allowed

ITA 3488/MUM/2012[2007-08]Status: DisposedITAT Mumbai17 Jul 2019AY 2007-08

Bench: Shri Pawan Singh & Shri G. Manjunatha

For Appellant: Shri Rakesh Joshi (AR)For Respondent: Shri R. Manjunatha Swamy (CIT-DR)
Section 143(3)Section 254(1)Section 263Section 36(1)Section 36(1)(vii)Section 369Section 369(1)(vii)

…ficer has taken judicial view, just because another views is possible it does not give jurisdiction for revision under section 263. The assessee also relied upon the decision of Malabar Industrial Company [243 ITR 83(SC)] (supra), CIT vs. Gabriel India Ltd. [203 ITR 109 (SC)], Ashok Manilal Thakkar vs. ACIT [279 ITR (AT) 143 (Ahd.)], CIT vs. Honda Siel Power Products Ltd. [194 Taxman 175 (Delhi) and CIT vs. Vikas Polymers [194 Taxman 57 (Del.)]. 5. The assessee further stated that against the disallowance of bad debts to the extent of Rs. 15.87 crore, the assessee has filed appeal before the ld. CIT(A). The…

THE CRICKET CLUB OF INDIA LIMITED,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 1, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 2800/MUM/2018[2013-14]Status: DisposedITAT Mumbai03 Aug 2018AY 2013-14

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am Aayakr Apila Sam./ Ita No. 2800/Mum/2018 (Inaqa-Arna Baya- / Assessment Year 2013-14)

For Appellant: Shri R Murlidhar, ARFor Respondent: Shri R Manjunatha Swamy
Section 10(15)Section 14Section 143(3)Section 14ASection 154Section 263Section 263(1)

…आयकर अपीलीय अधिकरण “E” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री महावीर स िंह, न्याययक दस्य एविं श्री जी. मंजुनाथ लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI G MANJUNATHA, AM Aayakr ApIla saM./ ITA No. 2800/Mum/2018 (inaQa-arNa baYa- / Assessment Year 2013-14) M/s The Cricket Club of India Principal Commissioner of J.N. Tata Pavillion, Dinshaw Income Tax-1, Vs. Vachha Road, Aayakar Bhavan, Mumbai- Mumbai-400 020 400 020 .. (ApIlaaqaI- / Appellant) (p`%yaqaaI- / Respondent) स्थायी लेखा िं./PAN No. AACCT6935C अपीलाथी की ओर े / Appellant by : Shri R Murlidhar, AR…

SMALL WONDER INDUSTRIES,MUMBAI vs. CIT 24, MUMBAI

The appeal of the assessee is allowed

ITA 2464/MUM/2013[2009-10]Status: DisposedITAT Mumbai24 Feb 2017AY 2009-10

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2009-10 Small Wonder Industries, Cit-24, 78, Virwani Indl. Estate, Mumbai बनाम/ Western Express Highway, Vs. Goregaon (East), Mumbai-400063 ("नधा"रती /Assessee) (राज"व /Revenue) P.A. No. Aalfs6318Q "नधा"रती क" ओर से / Assessee By Shri Prakash Jotwani Shri Debasis Chandra Cit-Dr राज"व क" ओर से / Revenue By सुनवाई क" तार"ख / Date Of Hearing : 23/02/2017 24/02/2017 आदेश क" तार"ख /Date Of Order:

Section 142Section 143(2)Section 143(3)Section 263Section 263(1)Section 36(1)(iii)Section 80I

…he order is erroneous and prejudicial to the Revenue, the revisional jurisdiction is attracted. Our view find supports from the landmark decision from the Hon’ble Apex Court in Malabar Industrial Company Ltd. vs CIT 243 ITR 83 (SC), CIT vs Gabriel India Ltd. (203 ITR 109)(Bom), ratio laid down in Ashok manilal Thakkar vs ACIT 279 ITR (AT)143(Ahd.), CIT vs 5 Small Wonder Industries. Honda Siel power Products Ltd. 194 taxman 175 (Del.), CIT vs Internal travel House Ltd. 194 taxman 324 (Del.) and CIT vs Hindustan Coca Cola Beverages Pvt. Ltd. (ITA Nos.1391/2010, 1394/2010 & 1396/2010) wherein, the Hon’ble Delhi Hig…

M/S. FUTURE DISTRIBUTORS,KOLKATA vs. PR.CIT, KOLKATA - 9, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 277/KOL/2016[2010-2011]Status: DisposedITAT Kolkata29 Jul 2016AY 2010-2011

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 131Section 133ASection 143(3)Section 145(3)Section 263Section 40

…d as an erroneous order prejudicial to the interests of the Revenue unless the view taken by the Income Tax Officer is unsustainable in law. To the similar effect is the decision of the Hon’ble Bombay High Court in the case of CIT –vs.- Gabriel India Limited [203 ITR 109], wherein it was held that section 263 does not visualise a case of substitution of the judgment of the Commissioner for that of the Assessing Officer, who passed the order, unless the decision is held to be erroneous. Explaining further, it was observed by the Hon’ble Bombay High Court that cases may be visualised where the Income Tax Officer wh…

Govindram Seksariya Charity Trust 166 ITR 580 (MP) CIT v. Gabrial India Ltd. (203 ITR 109) — Cited in 16 Judgments | BharatTax