Gujarat in CIT v. Minalben S. Parikh

215 ITR 81High Court1995#977 most cited

What is Gujarat in CIT v. Minalben S. Parikh authority for?

A loss of tax incurred by the Revenue is considered prejudicial to the interests of the Revenue. This interpretation is key for invoking the revisionary powers under Section 263.

110

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2011 to 2026.

Also referred to as

CIT v. Minalben S. Parikh · Minalben S. Parikh · Section 263 · revision · prejudicial to the interests of the Revenue · loss of tax · inadequate enquiry · lack of enquiry · Gujarat High Court · 215 ITR 81

Sections most often in play

Section 263Section 143(3)Section 147Section 148Section 142(1)Section 1961Section 144BSection 139(1)

Issues it is cited on

section 263ofsection 141section 282a(1)section 194lasection 263(1)inadequate enquirysection 44aerevision under section 263lack of enquirymalabar industrialsection 145a(b)section 145b

Judgments citing Gujarat in CIT v. Minalben S. Parikh

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)

…ount filed by assessee, in absence of any supporting material without making any enquiry, exercise of jurisdiction by Commissioner under section 263(1) was justified - Held, yes 11. Hon’ble Gujarat High Court in the case of Smt. Minalben S. Parikh – [1995] 215 ITR 81 – order pronounced on 17.10.1994 – Para 12 – “From the aforesaid, it can well be said that the well- settled principle in considering the question as to whether an order is prejudicial to the interests of the revenue or not is to address oneself to the question whether the legitimate revenue due to the exchequer has been realised or not or can…

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)

…ount filed by assessee, in absence of any supporting material without making any enquiry, exercise of jurisdiction by Commissioner under section 263(1) was justified - Held, yes 11. Hon’ble Gujarat High Court in the case of Smt. Minalben S. Parikh – [1995] 215 ITR 81 – order pronounced on 17.10.1994 – Para 12 – “From the aforesaid, it can well be said that the well- settled principle in considering the question as to whether an order is prejudicial to the interests of the revenue or not is to address oneself to the question whether the legitimate revenue due to the exchequer has been realised or not or can…

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)

…ount filed by assessee, in absence of any supporting material without making any enquiry, exercise of jurisdiction by Commissioner under section 263(1) was justified - Held, yes 11. Hon’ble Gujarat High Court in the case of Smt. Minalben S. Parikh – [1995] 215 ITR 81 – order pronounced on 17.10.1994 – Para 12 – “From the aforesaid, it can well be said that the well- settled principle in considering the question as to whether an order is prejudicial to the interests of the revenue or not is to address oneself to the question whether the legitimate revenue due to the exchequer has been realised or not or can…

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)

…ount filed by assessee, in absence of any supporting material without making any enquiry, exercise of jurisdiction by Commissioner under section 263(1) was justified - Held, yes 11. Hon’ble Gujarat High Court in the case of Smt. Minalben S. Parikh – [1995] 215 ITR 81 – order pronounced on 17.10.1994 – Para 12 – “From the aforesaid, it can well be said that the well- settled principle in considering the question as to whether an order is prejudicial to the interests of the revenue or not is to address oneself to the question whether the legitimate revenue due to the exchequer has been realised or not or can…

M/S. Provimi Animal Nutrition India Private Limited, Bengaluru vs. Principal Commissioner of Income Tax, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 2215/BANG/2019[2015-16]Status: DisposedITAT Bangalore03 Dec 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2015-16

For Appellant: Shri Chavali Narayan, A.RFor Respondent: Shri Pradeep Kumar, D.R
Section 143(3)Section 263Section 35

…ataka in Commissioner of Income- tax, Mysore Vs. T. Narayana Pai [98 ITR 422], the High Court of Bombay in Commissioner of Income-tax Vs. Gabriel India Ltd. [203 ITR 108] and the High Court of Gujarat in Commissioner of Income-tax Vs. Smt. Minalben S. Parikh [215 ITR 81] treated loss of tax as prejudicial to the interests of the revenue. ……. 9. The phrase prejudicial to the interests of the revenue has to be read in conjunction with an erroneous order passed by the Assessing Officer. Every loss of revenue as a consequence of an order of Assessing Officer cannot be treated as prejudicial to the interests of the re…

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

…ount filed by assessee, in absence of any supporting material without making any enquiry, exercise of jurisdiction by Commissioner under section 263(1) was justified - Held, yes 17. Hon’ble Gujarat High Court in the case of Smt. Minalben S. Parikh – [1995] 215 ITR 81 – order pronounced on 17.10.1994 – Para 12 – “From the aforesaid, it can well be said that the well- settled principle in considering the question as to whether an order is prejudicial to the interests of the revenue or not is to address oneself to the question whether the legitimate revenue due to the exchequer has been realised or not or can…

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

…ount filed by assessee, in absence of any supporting material without making any enquiry, exercise of jurisdiction by Commissioner under section 263(1) was justified - Held, yes 17. Hon’ble Gujarat High Court in the case of Smt. Minalben S. Parikh – [1995] 215 ITR 81 – order pronounced on 17.10.1994 – Para 12 – “From the aforesaid, it can well be said that the well- settled principle in considering the question as to whether an order is prejudicial to the interests of the revenue or not is to address oneself to the question whether the legitimate revenue due to the exchequer has been realised or not or can…

Shri Ram Swaroop Bairagi, 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

…ount filed by assessee, in absence of any supporting material without making any enquiry, exercise of jurisdiction by Commissioner under section 263(1) was justified - Held, yes 17. Hon’ble Gujarat High Court in the case of Smt. Minalben S. Parikh – [1995] 215 ITR 81 – order pronounced on 17.10.1994 – Para 12 – “From the aforesaid, it can well be said that the well- settled principle in considering the question as to whether an order is prejudicial to the interests of the revenue or not is to address oneself to the question whether the legitimate revenue due to the exchequer has been realised or not or can…

Dr. Vinod Bhandari, Indore vs. The DCIT Cir. 2(1), Indore

In the result appeal of the assessee is allowed

ITA 57/IND/2019[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

…without making any enquiry, exercise of ITA Nos.350 & 66/Ind/2017 & ITANo.57/Ind/2019 Vinod Bhandari jurisdiction by Commissioner under section 263(1) was justified - Held, yes 29. Hon’ble Gujarat High Court in the case of Smt. Minalben S. Parikh – [1995] 215 ITR 81 – order pronounced on 17.10.1994 – Para 12 – “From the aforesaid, it can well be said that the well- settled principle in considering the question as to whether an order is prejudicial to the interests of the revenue or not is to address oneself to the question whether the legitimate revenue due to the exchequer has been realised or not or can…

Dr. Vinod Bhandari, Indore vs. The ACIT Cir. 2(1), Indore

In the result appeal of the assessee is allowed

ITA 66/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

…without making any enquiry, exercise of ITA Nos.350 & 66/Ind/2017 & ITANo.57/Ind/2019 Vinod Bhandari jurisdiction by Commissioner under section 263(1) was justified - Held, yes 29. Hon’ble Gujarat High Court in the case of Smt. Minalben S. Parikh – [1995] 215 ITR 81 – order pronounced on 17.10.1994 – Para 12 – “From the aforesaid, it can well be said that the well- settled principle in considering the question as to whether an order is prejudicial to the interests of the revenue or not is to address oneself to the question whether the legitimate revenue due to the exchequer has been realised or not or can…

Shri Vinod Bhandari, Indore vs. The Pr.CIT-1, Indore

In the result appeal of the assessee is allowed

ITA 350/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

…without making any enquiry, exercise of ITA Nos.350 & 66/Ind/2017 & ITANo.57/Ind/2019 Vinod Bhandari jurisdiction by Commissioner under section 263(1) was justified - Held, yes 29. Hon’ble Gujarat High Court in the case of Smt. Minalben S. Parikh – [1995] 215 ITR 81 – order pronounced on 17.10.1994 – Para 12 – “From the aforesaid, it can well be said that the well- settled principle in considering the question as to whether an order is prejudicial to the interests of the revenue or not is to address oneself to the question whether the legitimate revenue due to the exchequer has been realised or not or can…

M/S. Devi Shakuntala Thkaral Charitable Foundation, Bhopal vs. Deputy Commissioner of Income Tax (Exemption), Bhopal

In the result, the appeal filed by the assessee is

ITA 322/IND/2018[2013-14]Status: DisposedITAT Indore20 Feb 2020AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2013-14 M/S. Devi Shakuntala Dcit Thakral Charitable (Exemption) बनाम/ Foundation Bhopal Vs. Bhopal (Appellant) (Revenue ) P.A. No.Aaatd2943B

Section 11(2)Section 143(3)Section 263

…account filed by assessee, in absence of any supporting material without making any enquiry, exercise of jurisdiction by Commissioner under section 263(1) was justified - Held, yes c. Hon’ble Gujarat High Court in the case of Smt. Minalben S. Parikh – [1995] 215 ITR 81 – order pronounced on 17.10.1994 – Para 12 – “From the aforesaid, it can well be said that the well-settled principle in considering the question as to whether an order is prejudicial to the interests of the revenue or not is to address oneself to the question whether the legitimate revenue due to the exchequer has been realised or not or can be r…

Gurvinder Kaur Bhatia, Indore vs. Pr. CIT-2, Indore

In the result, both the appeals of the assessee(s) in ITANo

ITA 151/IND/2019[2015-16]Status: DisposedITAT Indore18 Dec 2019AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2015-16

Section 263

…ccount filed by assessee, in absence of any supporting material without making any enquiry, exercise of jurisdiction by Commissioner under section 263(1) was justified - Held, yes 15. Hon’ble Gujarat High Court in the case of Smt. Minalben S. Parikh – [1995] 215 ITR 81 – order pronounced on 17.10.1994 – Para 12 – “From the aforesaid, it can well be said that the well-settled principle in considering the question as to whether an order is prejudicial to the interests of the revenue or not is to address oneself to the question whether the legitimate revenue due to the exchequer has been realised or not or can be r…

Harleen Kaur Bhatia, Indore vs. Pr. CIT-2, Indore

In the result, both the appeals of the assessee(s) in ITANo

ITA 150/IND/2019[2015-16]Status: DisposedITAT Indore18 Dec 2019AY 2015-16

Bench: Shri Kul Bharat & Shri Manish Boradassessment Years: 2015-16

Section 263

…ccount filed by assessee, in absence of any supporting material without making any enquiry, exercise of jurisdiction by Commissioner under section 263(1) was justified - Held, yes 15. Hon’ble Gujarat High Court in the case of Smt. Minalben S. Parikh – [1995] 215 ITR 81 – order pronounced on 17.10.1994 – Para 12 – “From the aforesaid, it can well be said that the well-settled principle in considering the question as to whether an order is prejudicial to the interests of the revenue or not is to address oneself to the question whether the legitimate revenue due to the exchequer has been realised or not or can be r…

Kkb Projects Pvt. Ltd, Surat vs. Pr. CIT-1, Surat

In the result, appeal of the assessee is allowed

ITA 222/SRT/2019[2014-15]Status: DisposedITAT Surat13 Dec 2019AY 2014-15

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.222/Srt/2019 "नधा"रण वष"/Assessment Year: 2014-15 M/S.Kkb Projects Pvt. Ltd., V The Principal Commissioner 408-409, City Centre, S Of Income Tax -1, Surat. Lal Darwaja Road, Near Resham . Bhavan, Surat. [Pan: Aadck 0811 H] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Rasesh Shah – Ca राज"वक"ओरसे /Revenue By Shri O.P.Singh – Cit-Dr

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

…Page 1 of 15 KKB Projects Pvt. Ltd., Vs. PCIT-1, Surat /ITA No.222/SRT/2019 for A.Y. 2014-15 आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.222/SRT/2019 "नधा"रण वष"/Assessment Year: 2014-15 M/s.KKB Projects Pvt. Ltd., V The Principal Commissioner 408-409, City Centre, s of Income Tax -1, Surat. Lal Darwaja Road, Near Resham . Bhavan, Surat. [PAN: AADCK 0811 H] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee by Shri Rasesh Shah – CA राज"वक"ओरसे /Revenue by Shr…

Mahim Patran P. Ltd, New Delhi vs. Pr. CIT -2, Agra

In the result, the appeals are dismissed

ITA 195/AGR/2015[2010-11]Status: DisposedITAT Agra02 Sept 2019AY 2010-11

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 143(3)Section 199(1)Section 205Section 263

…bhoy & Co. v. S.P. Jain [1957] 31 ITR 872, the High Court of Karnataka in CIT v. T. Narayana Pai [1975] 98 ITR 422, the High Court of Bombay in CIT v. Gabriel India Ltd. [1993] 203 ITR 208 and the High Court of Gujarat in CIT v. Smt. Minalben S. Parikh [1995] 215 ITR 81/ 79 Taxman 184 treated loss of tax as prejudicial to the interests of the revenue. 8. Mr. Abraham relied on the judgment of the Division Bench of the High Court of Madras in Venkatakrishna Rice Co. v. CIT [1987] 163 ITR 129 interpreting 'prejudicial to the interests of the revenue'. The High Court held, "In this context, it must be regarded as in…

Winvest Holdings (I) Pvt. Ltd., Chennai vs. ACIT Corporate Circle 3(2), Chennai

In the result, the appeal filed by the assessee stands

ITA 1519/CHNY/2019[2014-15]Status: DisposedITAT Chennai23 Aug 2019AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. No.1519/Chny/2019. "नधा"रण वष" /Assessment Year : 2014-2015. M/S. Winvest Holdings (I) Pvt. Ltd, Vs The Assistant Commissioner Of D-16, 2Nd Floor, Nelson Chambers, Income Tax, No.115 Nelson Manickam Road, Corporate Circle 3(2), Aminjikarai, Chennai. Chennai 600 029. [Pan Aaacw 7724Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. P. Daniel, Advocate
Section 142(1)Section 143(3)Section 263

…ollowing decisions of various Hon’ble High Courts. (i) Davjee Dadabhoy and Co. vs. S.P. Jain, (1957) 31 ITR 872 (ii) CIT vs. T. Narayana Pai, (1975) 98 ITR 422. (iii) CIT vs. Gabriel India Ltd, (1993) 203 ITR 108. (iv) CIT vs. Smt. Minalben S. Parikh, (1995) 215 ITR 81. (v) CIT vs. G.R. Thangamaligai, (2003) 259 ITR 129. It is further contended that assessment order was passed after making due enquiry on the issues sought to be revised, in case if the ld. PCIT was of the opinion that the Assessing Officer had not made any enquiry on the issues then it was for the ld. PCIT to make necessary enquiry and give fin…

M/S. Swastik Coal Corporation Pvt. Ltd., Indore vs. The ACIT, 5(1), Indore

In the result, the appeal filed by the assessee in ITA

ITA 486/IND/2018[14-15]Status: DisposedITAT Indore26 Jul 2019

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15

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

…account filed by assessee, in absence of any supporting material without making any enquiry, exercise of jurisdiction by Commissioner under section 263(1) was justified - Held, yes c. Hon’ble Gujarat High Court in the case of Smt. Minalben S. Parikh – [1995] 215 ITR 81 – order pronounced on 17.10.1994 – Para 12 – “From the aforesaid, it can well be said that the well-settled principle in considering the question as to whether an order is prejudicial to the interests of the revenue or not is to address oneself to the question whether the legitimate revenue due to the exchequer has been realised or not or can be r…

M/S. Sanspareils Greenlands Pvt. Ltd., Meerut vs. ACIT, Meerut

ITA 695/DEL/2016[2008-09]Status: DisposedITAT Delhi11 Oct 2018AY 2008-09

Bench: Shri G.D.Agrawal, Hon’Ble & Shri Sudhanshu Srivastavaassessment Year: 2008-09 Sanspareils Greenlands Cit, Pvt. Ltd. 28/32, Victoria Park Vs. Meerut Meerut Pan : Aaccs2788N Assessment Year: 2008-09

For Appellant: Shri Rohit Jain, adv., Sh. Deepesh JainFor Respondent: Shri S.S.Rana, CIT, DR
Section 143(3)Section 263

…rstood in its ordinary meaning. It is of wide import and is not confined to the loss of tax [see Dawjee Dadabhoy & Co. (supra), CIT vs. T. Narayana Pai (1975) 98 ITR 422 (KAR), CIT vs. Gabriel India Ltd. (supra) and CIT vs. Smt. Minalben S. Parikh, (1995) 215 ITR 81 (Guj)]. 5.3 At the same time, the words "prejudicial to the interest of the revenue", as observed in Dawjee Dadabhoy and Co. vs. S.P. Jain, (Sanspareils Greenlands Pvt. Ltd.) (1957) 311 ITR 872 (Calcutta), can only mean that "the orders of assessment challenged are such as are not in accordance with law, in consequence whereof the lawful revenue…

M/S Sanspareils Greenlands Pvt. Ltd., Meerut vs. CIT, Meerut

ITA 3225/DEL/2013[2008-09]Status: DisposedITAT Delhi11 Oct 2018AY 2008-09

Bench: Shri G.D.Agrawal, Hon’Ble & Shri Sudhanshu Srivastavaassessment Year: 2008-09 Sanspareils Greenlands Cit, Pvt. Ltd. 28/32, Victoria Park Vs. Meerut Meerut Pan : Aaccs2788N Assessment Year: 2008-09

For Appellant: Shri Rohit Jain, adv., Sh. Deepesh JainFor Respondent: Shri S.S.Rana, CIT, DR
Section 143(3)Section 263

…rstood in its ordinary meaning. It is of wide import and is not confined to the loss of tax [see Dawjee Dadabhoy & Co. (supra), CIT vs. T. Narayana Pai (1975) 98 ITR 422 (KAR), CIT vs. Gabriel India Ltd. (supra) and CIT vs. Smt. Minalben S. Parikh, (1995) 215 ITR 81 (Guj)]. 5.3 At the same time, the words "prejudicial to the interest of the revenue", as observed in Dawjee Dadabhoy and Co. vs. S.P. Jain, (Sanspareils Greenlands Pvt. Ltd.) (1957) 311 ITR 872 (Calcutta), can only mean that "the orders of assessment challenged are such as are not in accordance with law, in consequence whereof the lawful revenue…