(i) CIT v. George Williamson (Assam) Ltd.

250 ITR 747Reported decision2001#23983 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2017 to 2026.

Sections most often in play

Section 143(3)Section 144B Section 263 Section 37 Section 80JJAA

Judgments citing (i) CIT v. George Williamson (Assam) Ltd.

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

…obligated to bring on record error and prejudice through independent verification and inquiry. - CIT vs Vikas Polymers: [2012] 341 ITR 537 (Delhi) - ITO vs D.G. Housing Projects Ltd.: [2012] 343 ITR 329 (Delhi) - CIT vs George Williamson (Assam) Ltd.: [2001] 250 ITR 747 (Gauhati) - Mahesh Reddy vs PCIT: [2024] 167 taxmann.com 297/ITA No. 1379&936/2024 (Bang. - Trib.) - Apna Punjab Resorts Ltd. vs PCIT: [2023] 200 ITD 75 (Chandigarh - Trib.) - ETT Ltd. vs. CIT: [2019] 112 taxmann.com 321/ITA No. 3341 of 2018 (Delhi - Trib.) - Rajiv Arora vs CIT: [2011] 131 ITD 58 (Jaipur - Trib.) - Narayan Tatu Rane vs ITO: (2016…

M/S. Rohan Developers, Pune vs. Pr. Commissioner of Income-Tax -2, Pune

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

ITA 459/PUN/2020[2015-16]Status: DisposedITAT Pune11 Dec 2020AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri S. S. Viswanethra Ravi, Jm आयकर अपील सं. / Ita No.459/Pun/2020 िनधा"रण वष" / Assessment Year : 2015-16 M/S. Rohan Developers, 1, Modibaug Commercial Building, Ganeshkhind Road, Shivajinagar, Pune-411016. .......अपीलाथ" / Appellant Pan : Aaffr5298C बनाम / V/S. Pr. Cit-2, ……""यथ" / Respondent Pune. Assessee By : None Revenue By : Shri Deepak Garg सुनवाई क" तारीख / Date Of Hearing : 14.12.2020 घोषणा क" तारीख / Date Of Pronouncement : 14.12.2020 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of The Ld. Pr. Commissioner Of Income Tax-2, Pune Dated 30.03.2020 Passed U/S 263 Of The Income Tax Act, 1961 (For Short “The Act”) For The Assessment Year 2015-16. 2. Briefly, The Facts Of The Case Are That The Appellant Is A Partnership Firm & Is Engaged In The Business Of Builders & Land Developers. The Return Of Income For The Assessment Year 2015-16 Was Filed On 27.09.2015 Through Electronic Mode Disclosing A Total Income Of Rs.3,32,39,320/-. Against The Said Return Of Income, The Assessment Was Completed By The Income Tax

For Appellant: NoneFor Respondent: Shri Deepak Garg

Section 143(3)Section 26Section 263

…e based on the material on record in order to hold that an assessment order is erroneous and prejudicial to the interests of the Revenue. The reliance in this regard can be placed on the following decisions :- (i) CIT vs. George Williamson (Assam) Ltd. [2001] 250 ITR 747 (Gauhati); (ii) CIT vs. Sakthi Charities, 244 ITR 226; and, (iii) Rayon Silk Mills vs. CIT, 221 ITR 155. 8. In the present case on mere perusal of the impugned order, we find that there is no material or reference to any material on record suggesting that the provision for expenses of Rs.50,00,000/- is disallowable or it is provision for continge…

Sarda Mines Pvt. Limited, Kolkata vs. DCIT, Circle-05(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 868/KOL/2017[2012-13]Status: DisposedITAT Kolkata14 Dec 2017AY 2012-13

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm] I.T.A. No. 868/Kol/2017 Assessment Year: 2012-13 Sarda Mines Pvt. Ltd...............................………………………………………………Appellant 6Th Floor, Circular Court, 8, Ajc Bose Road, Kolkata – 700017. [Pan : Aahcs 2419 R] D.C.I.T., Cir 5(2) Kolkata………………………………………………......................Respondent Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 69 Appearances By: Shri A.K. Gupta, Fca Appearing On Behalf Of The Assessee. Md. Usman, Cit Dr Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : November 21, 2017 Date Of Pronouncing The Order : December 14, 2017 Order Per P.M. Jagtap, Am This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Principal Cit – 2, Kolkata Dated 28.03.2017 Passed Under Section 263 Of The Income Tax Act, 1961 & The Grounds Raised By The Assessee Therein Read As Under: “1. For That The Order Passed Under Section 263 Of The Income Tax Act, 1961 (In Short ‘The Act’) By The Principal Commissioner Of Income Tax -2, Kolkata (In Short ‘Cit’) Dated 28.03.2017 Is Without Jurisdiction & Illegal As None Of The Condition Precedent For Exercise Of The Power Under Section 263 Of The Act Exists And/Or Has Been Satisfied & As Such The Said Order Is Erroneous & Without Jurisdiction & Liable To Be Cancelled. 2. For That The Order Passed By The Assessing Officer Was Not In Any Way Erroneous Or Prejudicial To The Interest Of Revenue & As Such The Cit Would Not Exercise Any Power Under Section 263 Of The Act. The Cit Erred

Section 115JSection 143(3)Section 263Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘B’, KOLKATA [Before Shri P.M. Jagtap, AM and Shri S.S. Viswanethra Ravi, JM] I.T.A. No. 868/Kol/2017 Assessment Year: 2012-13 Sarda Mines Pvt. Ltd...............................………………………………………………Appellant 6th Floor, Circular Court, 8, AJC Bose Road, Kolkata – 700017. [PAN : AAHCS 2419 R] D.C.I.T., Cir 5(2) Kolkata………………………………………………......................Respondent Aayakar Bhawan, P-7, Chowringhee Square, Kolkata - 69 Appearances by: Shri A.K. Gupta, FCA appearing on behalf of the Assessee. Md. Usman, CIT DR appearing on behalf of the Revenue. Date of concluding…