Indian Textile vs CIT (157 ITR 112) (Mad.), Gee Vee Enterprises v. Addl. CIT (

101 ITR 1High Court1975#1522 most cited

What is Indian Textile vs CIT (157 ITR 112) (Mad.), Gee Vee Enterprises v. Addl. CIT ( authority for?

The Commissioner can exercise revisionary power under Section 263 to set aside an assessment order if the Assessing Officer's inquiry was inadequate or the order was passed without proper application of legal principles, rendering it erroneous and prejudicial to the revenue.

75

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

Gee Vee Enterprises v. Addl. CIT · Section 263 · revisionary power · erroneous and prejudicial to revenue · inadequate inquiry by AO · scope of PCIT power · Malabar Industrial Co. · Commissioner's power

Also reported as

186 Taxmann 105

Sections most often in play

Section 263Section 1961Section 143(3)Section 147Section 68Section 142(1)Section 148Section 10(38)

Issues it is cited on

prejudicial to interest of revenuemalabar industrialsection 263(1)erroneous and prejudicialsection 119section 263addition under section 68section 26section 92calimited scrutinysection 92csection 92

Judgments citing Indian Textile vs CIT (157 ITR 112) (Mad.), Gee Vee Enterprises v. Addl. CIT (

HOLLIS VITRIFIED PRIVATE LIMITED,MORBI, GUJARAT, INDIA vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, RAJKOT, RAJKOT, GUJARAT, INDIA

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

ITA 363/RJT/2024[2018-19]Status: DisposedITAT Rajkot12 Feb 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 363/Rjt/2024 (Assessment Year: 2018-19) (Hybrid Hearing) Hollis Vitrified Pvt. Ltd. Vs. The Pr. Commissioner Of Income Revenue Survey No. 756/P1/P1/P1, Opp. Tax-1, Rajkot Antique Granito, Ghuntu,-Lakhdhirpur Road, Morbi (Gujarat)-363642 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacch5628Q (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri Fenil H. Mehta, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 143(3)Section 263Section 68

…आयकर अपीलीय अिधकरण,राजकोट "ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 363/RJT/2024 (Assessment Year: 2018-19) (Hybrid Hearing) Hollis Vitrified Pvt. Ltd. Vs. The Pr. Commissioner of Income Revenue Survey No. 756/P1/P1/P1, Opp. Tax-1, Rajkot Antique Granito, Ghuntu,-Lakhdhirpur Road, Morbi (Gujarat)-363642 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCH5628Q (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Assessee by : Shri Fenil H. Mehta, Ld. AR राज"कीओरसे/Revenue by : Shri S…

JHV CONSTRUCTION CO. PVT. LTD.,KOLKATA vs. D.C.I.T., CC - 2(2), KOLKATA, KOLKATA

In the result, the appeal filed by the assessee is partly allowed but the order of the Pr

ITA 1289/KOL/2024[2014-2015]Status: DisposedITAT Kolkata09 Feb 2026AY 2014-2015

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 132Section 143(3)Section 153ASection 2(22)(e)Section 263Section 68

…d. Pr. CIT who has also considered the amendment by way of insertion Explanation 2 to section 263 of the Act with effect from 01/06/2015 for exercising revisionary power under section 263 of the act. He has relied upon the decisions in Thalibai F. Jain v. ITO 101 ITR 1, 6 (Karn), Malabar Industrial Co. Pvt. Ltd. v. CIT (2000) 243 ITR 83, 87-88 (SC), Rampyari Devi Saraogi v. CIT [1968] 67 ITR 84 & Smt. Tara Devi Aggarwal v. CIT [1973] 88 ITR 323 (SC), Gee Vee Enterprise v. Addl. CIT [1975] 99 ITR 375 (Del) and the decision of the Hon'ble Supreme Court in the case of ITA No.: 1289/KOL/2024 Assessment Year: 2014-15…

BHARGAB ENGINEERING WORKS,HOWRAH vs. PCIT, CENTRAL KOLKATA 2, , KOLKATA

In the result, the appeal of the assessee is dismissed

ITA 1161/KOL/2025[2018-2019]Status: DisposedITAT Kolkata28 Nov 2025AY 2018-2019

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 133ASection 143(3)Section 147Section 148Section 263

…ll as in the case of CT v Maithan International (2015) 56 taxmann.com 283 relating to the role of the AO as also the decisions in the cases of Gee Vee Enterprise v. Addl. CCIT reported in 99 ITR 375, 386 (Delhi High Court), Thalibal F. Jain v. ITO reported in 101 ITR 1, 6, (Karnakata High Court), Malabar Industrial Co. Pvt. Ltd. v. CIT reported in (2000) 243 ITR 83, 87-88 (Supreme Court), Rampyari Devi Saraogi v. CIT [1968] 67 ITR 84 and Smt. Tara Devi Aggarwal v. CIT [1973] 88 ITR 323 (Supreme Court), Gee Ve Enterprise v. Addl. CIT [1975] 99 ITR 375 and CIT v. Shree Manjunathesware Packing Products & Camphor Wor…

LUPIN LIMITED,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 3, MUMBAI

In the result, the appeal of the assessee is allowed

ITA 3257/MUM/2025[2019-20]Status: DisposedITAT Mumbai30 Sept 2025AY 2019-20

Bench: Shri Vikram Singh Yadav & Shri Raj Kumar Chauhanassessment Year : 2019-20 Lupin Limited, Principal Commissioner Of 3Rd Floor, Kalpataru Inspire, Income Tax-3, Off Western Express Highway, Vs. Room No. 612, 6Th Floor, Santacruz (East), Aayakar Bhavan, Mumbai-400055. Maharshi Karve Road, Pan : Aaacl1069K Mumbai-400020. (Appellant) (Respondent) Assessee By : Shri Rajan Vora & Shri Pranay Gandhi Revenue By : Shri Rajesh Kumar Yadav, Cit-Dr

For Appellant: Shri Rajan Vora &For Respondent: Shri Rajesh Kumar Yadav, CIT-DR
Section 115JSection 143(3)Section 263Section 43(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “A” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER Assessment Year : 2019-20 Lupin Limited, Principal Commissioner of 3rd Floor, Kalpataru Inspire, Income Tax-3, Off Western Express Highway, vs. Room No. 612, 6th Floor, Santacruz (East), Aayakar Bhavan, Mumbai-400055. Maharshi Karve Road, PAN : AAACL1069K Mumbai-400020. (Appellant) (Respondent) Assessee by : Shri Rajan Vora & Shri Pranay Gandhi Revenue by : Shri Rajesh Kumar Yadav, CIT-DR Date of Hearing : 06-08-2025 Date of Pronouncement : 30-09-2025 O R…

HANSA JITENDRA HARIA,JAMNAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAMNAGAR

In the result, the appeal of the assessee is dismissed

ITA 104/RJT/2024[2013-14]Status: DisposedITAT Rajkot20 Jun 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No.104/Rjt/2024 ("नधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Hansa Jitendra Haria Vs. Principal Commissioner Of 2, Oswal Colony, Near Rajendra Income Tax Balkrindagan, Jamnagar, Gujarat Jamnagar 361005. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahph4309L (Assessee) (Respondent)

For Appellant: Shri Dhaval Shah, ARFor Respondent: Shri Sanjay Punglia, CIT. DR
Section 10(38)Section 147Section 263Section 69A

…ITA No. 104/RJT/2024/AY.2013-14 Hansa Jitendra Haria vs. PCIT IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No.104/RJT/2024 ("नधा"रण वष" / Assessment Year: (2013-14) (Hybrid Hearing) Hansa Jitendra Haria Vs. Principal Commissioner of 2, Oswal Colony, Near Rajendra Income Tax Balkrindagan, Jamnagar, Gujarat Jamnagar 361005. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAHPH4309L (Assessee) (Respondent) Assessee by : Shri Dhaval Shah, AR Respondent by : Shri Sanjay Punglia, CIT. DR Date of Hearing : 0…

WIND FINANCIAL SERVICES LLP,DAMAN & DIU vs. PCIT, VALSAD

In the result, the appeal of the assessee is allowed

ITA 502/SRT/2024[2015-16]Status: DisposedITAT Surat21 May 2025AY 2015-16

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.501 & 502/Srt/2024 (Ays: 2014-15 & 2015-16) (Hybrid Hearing) Wind Financial Services Llp, Vs. The Pcit, [Formerly Known Wind Financial Valsad Services Pvt. Ltd.] Shop No.102/A, 436 Sq Feet Built Up, Dabhel, Daman & Diu, Valsad – 396215 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfw6369H (Appellant) (Respondent) Appellant By Shri S. N. Divetia, Ar Respondent By Shri Ritesh Mishra, Cit-Dr Date Of Hearing 12/03/2025 Date Of Pronouncement 21/05/2025 आदेश / O R D E R Per Bijayananda Pruseth, Am: These Appeals By The Assessee Emanate From The Orders Passed Under Section 263 Of The Income-Tax Act, 1961 (In Short, ‘The Act’) By The Learned Principal Commissioner Of Income Tax, Valsad [In Short, ‘Ld. Pcit’], Dated 16.03.2024 For Assessment Years (Ays) 2014-15 & 2015-16. Since Facts Of The Cases & The Grounds Taken Up In The Appeals Are Similar Except Variation In The Amount, These Appeals Were Heard Together & A Common Order Is Passed For The Sake Of Convenience & Brevity. Ita No. 501/Srt/2024 Is Taken As The ‘Lead Case’.

Section 142(1)Section 143(3)Section 147Section 148Section 263

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.501 & 502/SRT/2024 (AYs: 2014-15 & 2015-16) (Hybrid Hearing) Wind Financial Services LLP, Vs. The PCIT, [Formerly known Wind Financial Valsad Services Pvt. Ltd.] Shop No.102/A, 436 Sq Feet Built Up, Dabhel, Daman & Diu, Valsad – 396215 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADFW6369H (Appellant) (Respondent) Appellant by Shri S. N. Divetia, AR Respondent by Shri Ritesh Mishra, CIT-DR Date of Hearing 12/03/2025 Date of Pronouncement 21/05/2025 आदेश / O…

WIND FINANCIAL SERVICES LLP,DAMAN & DIU vs. PCIT, VALSAD

In the result, the appeal of the assessee is allowed

ITA 501/SRT/2024[2014-15]Status: DisposedITAT Surat21 May 2025AY 2014-15

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.501 & 502/Srt/2024 (Ays: 2014-15 & 2015-16) (Hybrid Hearing) Wind Financial Services Llp, Vs. The Pcit, [Formerly Known Wind Financial Valsad Services Pvt. Ltd.] Shop No.102/A, 436 Sq Feet Built Up, Dabhel, Daman & Diu, Valsad – 396215 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aadfw6369H (Appellant) (Respondent) Appellant By Shri S. N. Divetia, Ar Respondent By Shri Ritesh Mishra, Cit-Dr Date Of Hearing 12/03/2025 Date Of Pronouncement 21/05/2025 आदेश / O R D E R Per Bijayananda Pruseth, Am: These Appeals By The Assessee Emanate From The Orders Passed Under Section 263 Of The Income-Tax Act, 1961 (In Short, ‘The Act’) By The Learned Principal Commissioner Of Income Tax, Valsad [In Short, ‘Ld. Pcit’], Dated 16.03.2024 For Assessment Years (Ays) 2014-15 & 2015-16. Since Facts Of The Cases & The Grounds Taken Up In The Appeals Are Similar Except Variation In The Amount, These Appeals Were Heard Together & A Common Order Is Passed For The Sake Of Convenience & Brevity. Ita No. 501/Srt/2024 Is Taken As The ‘Lead Case’.

Section 142(1)Section 143(3)Section 147Section 148Section 263

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.501 & 502/SRT/2024 (AYs: 2014-15 & 2015-16) (Hybrid Hearing) Wind Financial Services LLP, Vs. The PCIT, [Formerly known Wind Financial Valsad Services Pvt. Ltd.] Shop No.102/A, 436 Sq Feet Built Up, Dabhel, Daman & Diu, Valsad – 396215 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADFW6369H (Appellant) (Respondent) Appellant by Shri S. N. Divetia, AR Respondent by Shri Ritesh Mishra, CIT-DR Date of Hearing 12/03/2025 Date of Pronouncement 21/05/2025 आदेश / O…

SONAL SANDEEP SATAV,PUNE vs. PCIT, PUNE-2, PUNE

In the result, the appeal of the assessee is dismissed

ITA 945/PUN/2024[2018-19]Status: DisposedITAT Pune03 Dec 2024AY 2018-19

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: Shri Sarang GudhateFor Respondent: Shri Ajay Kumar Keshari
Section 142(1)Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE MS. ASTHA CHANDRA, JUDICIAL MEMBER AND SHREE G.D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.945/PUN/2024 धििाारण वर्ा / Assessment Year : 2018-19 Sonal Sandeep Satav, Principal Commissioner of A/1, Chhatrapati Shivaji Hsg. Soc., Income Tax, Pune - 2 Opp. Patrakar Nagar, Vs. Gokhalenagar, Pune-411016 PAN : ASDPB2963J अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Sarang Gudhate Department by : Shri Ajay Kumar Keshari Date of hearing : 16-10-2024 Date of 03-12-2024 Pronouncement :…

WINDOW TECHNOLOGIES PVT. LTD.,KOLKATA vs. PCIT (CENTRAL) - 2, KOLKATA, KOLKATA

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

ITA 1060/KOL/2024[2019-2020]Status: DisposedITAT Kolkata25 Sept 2024AY 2019-2020

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2019-20

For Appellant: Akkal Dudhewala, A.RFor Respondent: Subhendu Datta, CIT-DR
Section 133ASection 143(3)Section 263Section 32

…al pronouncements relied upon by the Ld. PCIT are as under: i.Commissioner of Income tax, Central -1 Kolkata Vs Maithan International 56 taxmann.com 283(2015) (Calcutta) ii.Gee Vee Enterprise vs. Addl. CIT [1975] 99 ITR 375 (Del) iii.Thalibai F. Jain vs. ITO 101 ITR 1, 8 (Kar) 5 Window Technologies Pvt. Ltd. AY: 2019-20 iv.Malabar Industrial Co. Pvt. Ltd. vs. CIT (2000) 243 ITR 83, 87-88 (SC) affirming the Hon'ble Kerala High Court’s decision in 198 ITR 611 v.Rampyari Devi Saraogi vs. CIT [1968] 67 ITR 84 & Smt. Tara Devi Aggarwal vs. CIT [1973] 88 ITR 323 (SC) vi.CIT vs. Shree Manjunathesware Packing Products…

M/S. GANGA ELECTRICALS,,NASHIK vs. PRINCIPAL COMMISSIONER OF INCOME-TAX.-1, , NASHIK

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

ITA 215/PUN/2022[2017-18]Status: DisposedITAT Pune26 Jul 2024AY 2017-18

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Sanket M. JoshiFor Respondent: Shri Pankaj Kumar
Section 142(1)Section 143(2)Section 143(3)Section 263

…. Hon'ble High Court of Rajasthan in case of CIT Vs Emery Stone Mfg. Co [1995] 83 Taxman 643 (Rajasthan) / [1995] 213 ITR 843 (Rajasthan) / [1995] 126 CTR 345 (Rajasthan) [21-07-1994] 5. Hon'ble High Court of Karnataka in case of Thalibai F Jain Vs ITO [1975] 101 ITR 1 (Karnataka) [14-03-1975] 6. Hon'ble Supreme Court of India in case of Malabar Industrial Co Ltd. Vs CIT [2000] 109 Taxman 66 (SC) / [2000] 243 ITR 83 (SC)/ (2000) 159 CTR 1 (SC) [10-02-2000] 11 7. Hon'ble Supreme Court of India in case of CIT, Mumbai Vs Amitabh Bachchan [2016] 69 taxmann.com 170 (SC) / [2016] 240 Taxman 221 (SC) / [2016] 384 ITR 2…

NIVESH GROUP ,DELHI vs. PR. CIT DELHI-15, DELHI

In the result, the appeal of the assessee is allowed

ITA 1176/DEL/2022[2017-18]Status: DisposedITAT Delhi08 Dec 2023AY 2017-18

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Ms Rano Jain, Advocate &For Respondent: Sh. Subhra J. Chakraborty, CIT-DR
Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1176/Del/2022 : Asstt. Year: 2017-18 Nivesh Group, Vs Pr. CIT Delhi-15, Block-F, Sector 12, Delhi. Delhi – 110 075. (APPELLANT) (RESPONDENT) PAN No. AAMFN1544J Assessee by : Ms Rano Jain, Advocate & Ms. Mansi Jain, Adv. Revenue by : Sh. Subhra J. Chakraborty, CIT-DR Date of Hearing: 20.09.2023 Date of Pronouncement: 08.12.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by assessee against the order of ld. Pr.CIT, Delhi-15, da…

RAJENDRA G MISHRA,NAGPUR vs. PR. CIT-2, NAGPUR

Appeal is dismissed in above terms

ITA 94/NAG/2020[2015-16]Status: DisposedITAT Nagpur26 Oct 2023AY 2015-16

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Kailash G. Kanojiya, CIT-DR
Section 143(3)Section 263(1)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT INCOME TAX APPELLATE TRIBUNAL : PUNE BENCHES : PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK RIPOTE, ACCOUNTANT MEMBER I.T.A.No.94/NAG./2020 Assessment Year – 2015-2016 Shri Rajendra G. Mishra The Pr. CIT-2, 17-1, Palm Road, Civil Lines, 2nd Floor, Saraf Chambers, Nagpur – 440 001 Mount Road, Sadar, Maharashtra. vs. Nagpur – 440 001 PAN ABAPM6343D Maharashtra. (Appellant) (Respondent) For Assessee : Shri Abhay Agrawal For Revenue : Shri Kailash G. Kanojiya, CIT-DR Date of Hearing : 20.09.2023 Date of Pr…

M/S. LADO CERAMIC PVT. LTD.,BELA (RANGPAR), DIST. MORBI. vs. THE PR. CIT-1, RAJKOT, RAJKOT

In the result, the appeal of the assessee is dismissed

ITA 72/RJT/2021[2016-17]Status: DisposedITAT Rajkot18 Oct 2023AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Ranpura, Ld. A.RFor Respondent: Shri Shramdeep Sinha, CIT DR
Section 143(3)Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.72/Rjt/2021 (Assessment Year: 2016-17) M/s. Lado Ceramic Pvt. Ltd., Vs. The Principal Commissioner of Survey No. 255/P1/P1, Jetpar Pipali Income Tax, Road, At Bela, Dist. Morbi-363641 Rajkot-1 [PAN No.AACCL7489F] (Appellant) .. (Respondent) Appellant by : Shri Mehul Ranpura, Ld. A.R. Respondent by: Shri Shramdeep Sinha, CIT DR Date of Hearing 04.09.2023 Date of Pronouncement 18.10.2023 O R D E R PER SIDDHARTHA NA…

BHAVENDRA HASMUKHLAL PATADIA. LEGAL HEIR OF HASMUKHLAL PATADIA.,CUTTACK vs. ITO WARD-!(1), CUTTACK

In the result, appeal of the assessee is allowed

ITA 125/CTK/2022[2015-16]Status: DisposedITAT Cuttack26 Dec 2022AY 2015-16

Bench: Shri George Mathan & Shri Arun Khodpiaआयकर अऩीऱ सं/Ita No.125/Ctk/2022 (ननधाारण वषा / Assessment Year :2015-2016) Bhavendra Hasmukhlal Patadia, Vs Ito, Ward-1(1), Cuttack Legal Heir Of Hasmukhlal Patadia, Nayabazar, Chauliaganj, Cuttack-753004 Pan No. :Adapp 6256 G (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri Deepak Shah, Ar राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 26/12/2022 घोषणा की तारीख/Date Of Pronouncement : 26/12/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld Pr.Cit, Cuttack, Passed In Itba/Com/F/17/2019-20/1026790827(1), Dated 19.03.2020, For The Assessment Year 2015-2016. Head On The Question Of Condonation Of Delay 2. On Perusal Of The Appeal Record, It Is Found That The Appeal Of The Assessee Is Barred By 784 Days. In This Regard, The Assessee Has Filed An Application For Condonation Of Delay Dated 11.07.2022 Along With Affidavit Stating Therein That Due To Continuous Lockdown On Account Of Spread Of Covid-19, The Assessee Could Not File The Present Appeal In Time, Therefore, He Prayed That Delay Of 784 Days In Filing The Present Appeal May Kindly Be Condoned. On The Other Hand, Ld. Cit-Dr Did Not Object To The Above Submission Of The Ld. Ar. Considering The Above, We Condone

For Appellant: Shri Deepak Shah, ARFor Respondent: Shri M.K.Gautam, CIT-DR
Section 143(3)Section 263

…43 ITR 83/109 Taxman 66 (SC); CIT vs. Mc Millan & Co. [1958] 33 ITR 182 (SC); Iai Bharath Tanners vs. CIT [2003] 264 ITR 673/128 Taxman 880 (Mad.); Ashok Leyland Ltd. vs. CIT [2003] 260 ITR 599/[2002] 125 Taxman 965 (Mad.); and Thalibai F. Iain vs. ITO [1975] 101 ITR 1 (Karnataka HC), to cite some. The same stands in fact made a part of the law by insertion of Explanation 2(a) to s. 263, referred to earlier. The initiation of revision proceedings in both these cases, by issue of show cause notice/s u/s, 263 (in February and March, 2016), is only after the amended law comes into force. 5. In view of the foregoing,…

DUCKWOO AUTOIND PVT. LTD.,THIRUVALLUR vs. PCIT-1, CHENNAI

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

ITA 232/CHNY/2021[2015-16]Status: DisposedITAT Chennai21 Dec 2022AY 2015-16

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.232/Chny/2021 िनधा"रण वष" /Assessment Year: 2015-16

For Respondent: Mr.S.Maruthu Pandian, CIT
Section 142(1)Section 143(2)Section 143(3)Section 263Section 271(1)(b)

…filed on 14- 12-1972, and the Inspector's enquiry was completed on the same day and the assessment was made on the very same day for all the assessment years except 1973-74 at the spot. Mr. P.D. Mathur distinguished the case of Thalibai F. Jain v. ITO [1975] 101 ITR 1 (Kar.) on the footing that the ITO had made the assessment without enquiry and evidence and in undue haste. The situation in the instant case, is exactly similar. The filing of return, the equiry and assessments were all done on the same day. I am, therefore, firmly of the view that the enquiry, if at all there was any, was conducted in undue haste…

SWARAN FINANCIAL PVT LTD. ,KOLKATA vs. PCIT-2, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 192/KOL/2022[2016-17]Status: DisposedITAT Kolkata14 Dec 2022AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz)& Shri Rajesh Kumar]

Section 131Section 133(6)Section 139Section 143(3)Section 263Section 263(1)

…ake further enquiries before cancelling the assessment order. The Commissioner can regard the order erroneous on the ground that the Assessing Officer should have made further enquiries. 6. Hon’ble Karnataka High Court in the case of Thalibai F. Jain vs. ITO 101 ITR 1, 6 (Karn) has held that where no enquiries made by the Assessing Officer on the relevant issue, assessment must be held to be prejudicial to the interests of the revenue and what is prejudicial to the interest of the revenue must be held to be erroneous though the converse may not always be true. 7. Hon’ble Supreme Court in the case of Malabar Indu…

HEMANT KUMAR MULCHANDANI,JABALPUR vs. DCIT CIRCLE 1(1), JABALPUR, JABALPUR

In the result, the assessee’s appeal is dismissed

ITA 42/JAB/2022[2017-18]Status: DisposedITAT Jabalpur29 Nov 2022AY 2017-18

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Manoj Jain, FCAFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 10Section 143(3)Section 183Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON’BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 42/JAB/2022 (Asst. Year: 2017-18) Hemant Kumar Mulchandani, vs. Pr.CIT-1, Jabalpur. 316, Vijay Nagar Extension, Main Road Ranjhi, Jabalpur (MP) [PAN : AKSPM 1201 F] (Appellant) (Respondent) Appellant by : Shri Manoj Jain, FCA Respondent by : Shri Sanjay Kumar, CIT-DR Date of hearing : 05/09/2022 Date of pronouncement : 29/11/2022 O R D E R Per Sanjay Arora, AM: This is an Appeal by the Assessee directed against the Order under section 263 o…

BHARAT TIRTHA RICE MILL,BURDWAN EAST vs. PCIT, ASANSOL, ASANSOL

In the result, the appeal of the assessee is allowed

ITA 373/KOL/2022[2017-2018]Status: DisposedITAT Kolkata10 Oct 2022AY 2017-2018

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 249Section 253Section 263Section 3Section 5

…ake further enquiries before cancelling the assessment order. The Commissioner can regard the order erroneous on the ground that the Assessing Officer should have made further enquiries. (7) Hon’ble Karnataka High Court in the case of Thalibai F. Jain vs. ITO 101 ITR 1, 6 (Karn) has held that where no enquiries made by the Assessing Officer on the relevant issue, assessment must be held to be prejudicial to the interests of the revenue and what is prejudicial to the interest of the revenue must be held to be erroneous though the converse may not always be true. (8) Hon’ble Supreme Court in the case of Malabar Ind…

NISHA SHARMA,NARSINGPUR vs. PR. COMMISSIONER OF INCOME TAX, JABALPUR

In the result, the assessee‟s appeal is dismissed

ITA 50/JAB/2022[2017-18]Status: HeardITAT Jabalpur12 Sept 2022AY 2017-18

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Nitin Agrawal, AdvocateFor Respondent: Shri Shravan Kumar Gotru, CIT-DR
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 50/JAB/2022 (Asst. Year: 2017-18) Nisha Sharma, vs. Principal CIT-1, Village Deori Rajmarg, Jabalpur. Distt. Narsingpur (MP) [PAN : AZVPS 4510 R] (Appellant) (Respondent) Appellant by : Shri Nitin Agrawal, Advocate Respondent by : Shri Shravan Kumar Gotru, CIT-DR Date of hearing : 12/09/2022 Date of pronouncement : 29/09/2022 O R D E R Per Sanjay Arora, AM: This is an Appeal by the Assessee directed against the Order by the Principal Comm…

ALOK KUMAR JAIN ,SAGAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (1) JABALPUR, JABALPUR

In the result, the appeal by the assessee is dismissed

ITA 38/JAB/2022[2014-15]Status: DisposedITAT Jabalpur08 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Dhiraj Ghai, FCAFor Respondent: Shri Sanjay Kumar, CIT-DR
Section 142(1)Section 144BSection 147Section 151Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR (through web-based video conferencing platform) BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 38/JAB/2022 (Asst. Year: 2014-15) Alok Kumar Jain, vs. Principal CIT-1, 1, Kadam Kuna, Laxmipura Jabalpur. Ward, Sagar (MP) [PAN : AERPJ 5676 C] (Appellant) (Respondent) Appellant by : Shri Dhiraj Ghai, FCA Respondent by : Shri Sanjay Kumar, CIT-DR Date of hearing : 08/09/2022 Date of pronouncement : 16/09/2022 O R D E R Per Sanjay Arora, AM: This is an Appeal by the Assessee directed against…

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Indian Textile vs CIT (157 ITR 112) (Mad.), Gee Vee Enterprises v. Addl. CIT ( (101 ITR 1) — Cited in 75 Judgments | BharatTax