How many judgments cite ITO v. DG Housing Projects Ltd.?

78 judgments on BharatTax cite ITO v. DG Housing Projects Ltd. (20 Taxmann.com 587), spanning 2017 to 2026.

Which sections of the Income Tax Act does ITO v. DG Housing Projects Ltd. come up under?

It is most often cited in judgments turning on Section 263, Section 143(3), Section 147, Section 148, Section 10(37), Section 145A(b).

ITO v. DG Housing Projects Ltd.

20 Taxmann.com 587High Court2012#1463 most cited

What is ITO v. DG Housing Projects Ltd. authority for?

Under Section 263, the PCIT/CIT cannot set aside an assessment order for mere 'insufficiency of enquiry' or by remanding the matter to the Assessing Officer for fresh examination. The PCIT/CIT must conduct necessary inquiries and themselves establish how the order is erroneous and prejudicial to the revenue before passing a revision order.

judgments rely on this decision, according to BharatTax’s citation analysis of 367,164 Indian tax judgments — from 2017 to 2026.

Also referred to as

ITO v. DG Housing Projects Ltd. · Section 263 revision · PCIT powers · CIT power to revise · erroneous and prejudicial assessment · insufficiency of enquiry · remand to AO · fishing and roving enquiry · revision without finding · Malabar Industrial · 345 ITR 153

Also reported as

212 Taxmann 132345 ITR 153

Sections most often in play

Section 263 Section 143(3)Section 147 Section 148 Section 10(37)Section 145A(b)Section 151 Section 56(2)(viii)

Read the full judgment

Issues it is cited on

section 141 section 282a(1)section 194la inadequate enquiry section 145a(b)section 145b lack of enquiry section 45(5)section 57(iv)section 56(2)(viii)section 263(1)malabar industrial

Judgments citing ITO v. DG Housing Projects Ltd.

Gopal Banik, Kolkata vs. P.C.I.T.(Central) - 2, Kolkata

In the result, both the appeals of the assessee are allowed

ITA 2045/KOL/2024[2019-2020]Status: DisposedITAT Kolkata17 Dec 2024AY 2019-2020

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 132Section 139(1)Section 153ASection 263

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. Nos. 2044 & 2045/Kol/2024 Assessment Years: 2018-19 & 2019-20 Gopal Banik Vs. PCIT, Central-2, Kolkata (PAN: AEGPB 1186 E) ( अपीलाथ" ) Respondent / ""यथ" Appellant / Date of Hearing / सुनवाई 25.11.2024 क" "त"थ Date of Pronouncement/ 17.12.2024 आदेश उ"घोषणा क" "त"थ For the assessee/ "नधा"रती Shri K K Khemka, Advocate क" ओर से For the Revenue/ राज…

Gopal Banik, Kolkata vs. P.C.I.T.(Central) - 2, Kolkata

In the result, both the appeals of the assessee are allowed

ITA 2044/KOL/2024[2018-2019]Status: DisposedITAT Kolkata17 Dec 2024AY 2018-2019

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 132Section 139(1)Section 153ASection 263

M/S Bewell Labs Pvt. Ltd., Kolkata vs. DCIT, Cir. 11(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 328/KOL/2022[2016-17]Status: DisposedITAT Kolkata14 Aug 2024AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 119Section 143(3)Section 263

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “ए’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी संजय शमा", "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member ] I.T.A. No. 328/Kol/2022 Assessment Year: 2016-17 M/s Bewell Labs Pvt. Ltd. Vs. DCIT, Circle-11(1), Kolkata (PAN: AABCB 4568 J) ( अपीलाथ" ) Respondent / !"यथ" Appellant / Date of Hearing / सुनवाई 11.07.2024 क% "त'थ Date of Pronouncement/ 14.08.2024 आदेश उ*घोषणा क% "त'थ For the Appellant/ Shri Sunil Surana, A.R "नधा"0रती क% ओर से For the Respondent/ Shri Subhendu…

Huhtamaki India Limited, Mumbai vs. Principal Commissioner of Income-Tax - 6, Mumbai

ITA 2668/MUM/2024[AY 2018-19]Status: DisposedITAT Mumbai29 Jul 2024

Bench: Shriamarjit Singh & Shri Anikesh Banerjeeι.Τ.Α No.2668/Mum/2024 (Assessment Year : 2018-19) Huhtamaki India Limited A-802, Cresenzo, C-38/39 G Block, Brandra Kurla Complex Bandra (East), Mumbai Pan: Aaact0086E Appellant Vs Principal Commissioner Of Income- Tax-6, Mumbai 5Th Floor, Aayakar Bhavan, Mahrishi Karve Road, Mumbai-400 020 Respondent Assessee By : Shri Nikhil Tiwari Respondent By : Shrisolgy Jose T. Kottaram(Cit Dr) Date Of Hearing : 22/07/2024 Date Of Pronouncement : 29/07/2024 Order Per Anikesh Banerjee, J.M: Instant Appeal Of The Assessee Is Preferred Against The Order Of Thelearned Principal Commissioner Of Income-Tax, Mumbai-6 (For Brevity, ‘Ld.Pcit') Passed Under Section 250 Of The Income-Tax Act, 1961 (In Short, ‘The Act'), For Assessment Year 2018-19, Date Of Order21.03.2024.The Impugned Order Was Emanated From The Order Of The National E-Assessment Centre, Delhi, (In Short, ‘The A.O.') Passed Under Section 143(3)Read With Section 144B Of The Act, Date Of Order19/04/2021. 2. The Assessee Has Taken Following Grounds Of Appeal:-

For Appellant: Shri Nikhil TiwariFor Respondent: ShriSolgy Jose T. Kottaram(CIT DR)

Section 143(3)Section 144BSection 250Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRIAMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Ι.Τ.Α No.2668/Mum/2024 (Assessment Year : 2018-19) Huhtamaki India Limited A-802, Cresenzo, C-38/39 G Block, Brandra Kurla Complex Bandra (East), Mumbai PAN: AAACT0086E APPELLANT VS Principal Commissioner of Income- tax-6, Mumbai 5th Floor, Aayakar Bhavan, Mahrishi Karve Road, Mumbai-400 020 RESPONDENT Assessee by : Shri Nikhil Tiwari Respondent by : ShriSolgy Jose T. Kottaram(CIT DR) Date of hearing : 22/07/2024 Date of pronouncement : 29/07/2024 ORDER PER ANIKESH B…

Phoenix Infocity Private Limited, Hyderabad vs. DCIT, Central Circle-2(3), Hyderabad

In the result, appeal of the assessee is allowed

ITA 239/HYD/2023[2018-19]Status: DisposedITAT Hyderabad12 Jul 2024AY 2018-19

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं / Ita No. 239/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2018-19) M/S. Phoenix Infocity (P) Dy. Commissioner Of Ltd, Hyderabad Vs. Income Tax, [Pan : Aaeca3063C] Central Circle-2(3), Hyderabad अपीलाथ" / Appellant "" यथ" / Respondent

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Kumar Pranav, CIT(DR)

…learned Assessing Officer to undertake such an exercise a"er giving an opportunity to the assessee, which is impermissible under the se"led law. He placed reliance on a decision of the Hon’ble Delhi High Court in the case of D.G. Housing Projects Ltd., (2012) 20 Taxmann.com 587 (Delhi). Second ground is that all the requisite enquiry was made by the learned Assessing Officer on this aspect during assessment proceedings and it is only a"er receiving the explana"on of the assessee, assessment was complete. On these two grounds learned AR stated that the order passed under sec"on 263 of the Act is not maintainable.…

M/S Rockbed Renovators Ltd., Bhopal vs. The PCIT-1, Bhopal

In the result, the appeal of the assessee is allowed

ITA 214/IND/2023[2018-19]Status: HeardITAT Indore12 Jun 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanirockbed Renovators Ltd. Pr. Cit-1 7-A, Panjabi Bagh Raisen Road Bhopal Govindpura Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaacr7151G Assessee By Shri Gagan Tiwari Ar Revenue By Ms. Ila Parmar, Cit- Dr Date Of Hearing 10.06.2024 Date Of Pronouncement 12.06.2024

Section 143(3)Section 196CSection 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 Rockbed Renovators Ltd. Pr. CIT-1 7-A, Panjabi Bagh Raisen Road Bhopal Govindpura Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AAACR7151G Assessee by Shri Gagan Tiwari AR Revenue by Ms. Ila Parmar, CIT- DR Date of Hearing 10.06.2024 Date of Pronouncement 12.06.2024 O R D E R Per Vijay Pal Rao, JM : This appeal by assessee is directed against the revision order dated 28.03.2023 of Pr. Commissioner of Income Tax, Bhop…

Nuclear Fuel Complex Employees Cooperative Credit Society, Hyderabad vs. ITO Ward-15(3), Hyderabad

In the result, appeal of the assessee is allowed

ITA 114/HYD/2022[2017-18]Status: DisposedITAT Hyderabad07 May 2024AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri P. Murali Mohan Rao, ARFor Respondent: Shri K. Meghnath Chowhan, CIT-DR

Section 143(3)Section 263Section 80PSection 80P(2)Section 80P(2)(d)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 114/Hyd/2022 (धििाारण वर्ा / Assessment Year: 2017-18) M/s. Nuclear Fuel Complex Income Tax Officer, Employees Co-operative Vs. Ward-15(3), Credit Society, Hyderabad Hyderabad [PAN: AABAN9198E] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent धििााररती द्वारा/Assessee by: Shri P. Murali Mohan Rao, AR राजस्‍व द्वारा/Revenue by: Shri K. Meghnath Chowhan, CIT-DR सुिवाई की तारीख/Date of hearing: 14/03/202…

M/S. S.R. Ferro Alloys, Jhabua vs. The PCIT, Bhopal

In the result, the appeal of assessee is allowed

ITA 148/IND/2021[2015-16]Status: DisposedITAT Indore09 Nov 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanis.R. Ferro Alloys Pr. Cit, Central 9, Siddheswar Colony Bhopal Vs. Jhabua (Appellant / Assessee) (Revenue) Pan: Abhfs7377Q Appellant By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2023 Date Of Pronouncement 09.11.2023

Section 263

…on the material placed on record. The issue regarding whether the assessment order is erroneous or prejudicial on the ground of insufficiency of enquiry has been dealt by the Hon'ble Delhi High Court in the judgement of ITO Vs. DG Housing Projects Ltd. (2012) 20 Taxmann.com 587, which has been followed by this Tribunal in various cases. Hon'ble High Court while adverting to the issue held that in cases of wrong opinion for finding on merit, the CIT has to come to the conclusion and himself decide that order is erroneous, by conducting necessary enquiry, if required and necessary before the order u/s 263 of the Ac…

Sewa Sahkari Sammittee Maryadit, Beed, Mundi Khandwa vs. PCIT-1, Indore

In the result, appeal by the assesse is allowed

ITA 44/IND/2022[2016-17]Status: DisposedITAT Indore30 Oct 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanisewa Sahkari Sammittee Pr. Cit-2 Maryadit Beed Indore Vs. Beed Mundi Khandwa (Appellant / Assessee) (Revenue) Pan: Aaufs0703N Assessee By Shri Gagan Tiwari, Ar Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 05.10.2023 Date Of Pronouncement 30.10.2023

Section 12ASection 138Section 143(3)Section 263

Dristi Textiles Pvt. Ltd., Ghaziabad vs. Pr. CIT, Ghaziabad

ITA 3813/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Aug 2023AY 2014-15

Bench: Shri Narendra Kumar Billaiya & Shri Anubhav Sharma

Section 143(3)Section 263Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B ”: NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 3813 /DEL/2019 Assessment Year: 2014-15 Dristi Textiles Pvt. Ltd., Vs Pr. CIT, CH. No. 206-207, Ansal Satyam, Ghaziabad. RDC, Rajnagar, Ghaziabad. PAN- AAECD4670Q APPELLANT RESPONDENT Assessee represented by Shri Akhilesh Kumar Adv. & Shri Pushkar Pandey, Adv. Department represented by Shri Shankar Lal Verma, Sr. DR Date of hearing 29.05.2023 Date of pronouncement 03.08.2023 O R D E R PER ANUBHAV SHARMA, JM: The assessee has come in appea…

Utkal Marine Primary Fish Production &Marketing Co-Op Society Ltd., Jagatsinghpur vs. Pr. CIT-1, Bhubaneswar

In the result, appeal of the assessee is allowed

ITA 18/CTK/2022[2017-18]Status: DisposedITAT Cuttack20 Jul 2023AY 2017-18

For Appellant: Shri Mohit Sheth, AdvocateFor Respondent: Shri Saroj Kumar Mahapatra, Pr.CIT-DR

Section 143(3)Section 263

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.18/CTK/2022 (ननधाारण वषा / Assessment Year : 2017-2018) Utkal Marine Primary Fish Vs Pr.CIT-1, Bhubaneswar Production And marketing Co. Op. Society Ltd., Sector-21, New Fishing Harbour, Paradeep Port, Jagatsinghpur PAN No. :AAAAU 3800 F (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri Mohit Sheth, Advocate राजस्व की ओर से /Revenue by : Shri Saroj Kuma…

Maa Narmada Agrotech and Infrastures Ltd, Indore vs. The PCIT-1, Indore

In the result, appeal of assessee is allowed

ITA 117/IND/2022[2017-18]Status: DisposedITAT Indore11 Jul 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanimaa Narmada Agrotech & Pcit Infrastructures Limited Indore -1 Ug-47, Trade Centre, Vs. Kanchan Bagh Main Road, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aafcm6285 P Assessee By Shri S.N. Goyal & Shri Pranay Goyal, Ars Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 31.05.2023 Date Of Pronouncement 11.07.2023

Section 139(1)Section 143(3)Section 263

C & E Ltd., Kolkata vs. Principal CIT - 4, Kolkata

In the result, appeal of the assessee is allowed for statistical purposes

ITA 599/KOL/2019[2014-15]Status: DisposedITAT Kolkata08 Jun 2023AY 2014-15

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2014-15 C&E Limited Principal Commissioner Of 95, Park Street, 2Nd Floor, Vs. Income-Tax, Kolkata-4. Kolkata-700016. (Pan: Aaccc5418K) (Appellant) (Respondent)

For Appellant: Shri Srikumar Banerjee, FCAFor Respondent: Shri G. Hukugha Sema, CIT, DR

Section 143(3)Section 263Section 263(1)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 C&E Limited Principal Commissioner of 95, Park Street, 2nd floor, Vs. Income-tax, Kolkata-4. Kolkata-700016. (PAN: AACCC5418K) (Appellant) (Respondent) Present for: Appellant by : Shri Srikumar Banerjee, FCA Respondent by : Shri G. Hukugha Sema, CIT, DR Date of Hearing : 25.05.2023 Date of Pronouncement : 08.06.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This captioned appeal filed by the assessee is against the revision order of Ld. Pr. CI…

North Bihar Power Distrubution Co. Ltd, Patna vs. Pr. CIT-1, Patna

In the result, appeal of the assessee is allowed

ITA 224/PAT/2022[2017-18]Status: DisposedITAT Patna30 Mar 2023AY 2017-18

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Ankit Kumar,FCAFor Respondent: Smt. Rinku Singh, Addl. CIT, DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH VIRTUAL HEARING AT KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 North Bihar Power Pr. Commissioner of Income Distribution Company Ltd. Tax, Patna-1, Patna. Ground floor Vidyut Vs. Bhawan, New Beiley Road, Patna-800001. (PAN: AAECN1588M) (Appellant) (Respondent) Present for: Appellant by : Shri Ankit Kumar,FCA Respondent by : Smt. Rinku Singh, Addl. CIT, DR Date of Hearing : 03.02.2023 Date of Pronouncement : 30.03.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by…

Saregama India Limited, Kolkata vs. Pr.CIT-1, Kolkata

In the result, appeal of the assessee is allowed

ITA 1286/KOL/2019[2014-15]Status: DisposedITAT Kolkata13 Mar 2023AY 2014-15

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2014-15

For Appellant: Shri J. P. Khaitan, Sr. Advocate and ShriFor Respondent: Shri G. HukughaSema, CIT

Section 142(1)Section 143(3)Section 14ASection 263Section 263(1)Section 37Section 4

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2014-15 Saregama India Limited Principal Commissioner of 33, Jessore Road, Dum Dum, Vs. Income-tax-1, Kolkata. Kolkata-700028. (PAN: AAACT9815B) (Appellant) (Respondent) Present for: Appellant by : Shri J. P. Khaitan, Sr. Advocate and Shri Pratyush Jhunjhunwala, Advocate Respondent by : Shri G. HukughaSema, CIT Date of Hearing : 14.12.2022 Date of Pronouncement : 13.03.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee i…

Radha Govind Public Welfare Society, Ramgarh vs. CIT(Exemption), Patna

In the result, appeal of the assessee is allowed

ITA 66/PAT/2018[15-16]Status: DisposedITAT Patna23 Feb 2023

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2015-16

For Appellant: Shri Devesh Poddar, AdvocateFor Respondent: Smt. Rinku Singh, Addl. CIT, DR

Section 12ASection 142Section 142(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH VIRTUAL HEARING AT KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2015-16 Radha Govind Public Commissioner of Income Tax Welfare Society (Exemption), Patna. Jara Tola, Near Ramgarh Vs. College, Ramgarh, Jharkhand-829122. (PAN: AAATR7936G) (Appellant) (Respondent) Present for: Appellant by : Shri Devesh Poddar, Advocate Respondent by : Smt. Rinku Singh, Addl. CIT, DR Date of Hearing : 01.02.2023 Date of Pronouncement : 23.02.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by t…

P P Products Pvt. Ltd., Kolkata vs. ACIT, Cir. 8(2), Kolkata

In the result, appeal of the assessee is allowed

ITA 179/KOL/2022[2017-18]Status: DisposedITAT Kolkata20 Feb 2023AY 2017-18

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri S. M. Surana, AdvocateFor Respondent: Shri Devi Saran Singh, CIT, DR

Section 143(3)Section 234BSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 P P Products Pvt. Ltd. Assistant Commissioner of 16/A, Chowringhee Mansion, Income-tax, circle-8(2), Vs. 30, J. L. Nehru Road, Kolkata. Kolkata-700010. (PAN: AABCP5663N) (Appellant) (Respondent) Present for: Appellant by : Shri S. M. Surana, Advocate Respondent by : Shri Devi Saran Singh, CIT, DR Date of Hearing : 21.11.2022 Date of Pronouncement : 20.02.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is agains…

Shri Rajkot District Cooperative Bank Ltd., Rajkot-Gujarat vs. The Pr. Commr. of Income Tax-1, Rajkot-Gujarat

In the result, appeal of the assessee is dismissed

ITA 123/RJT/2016[2011-12]Status: DisposedITAT Rajkot15 Feb 2023AY 2011-12

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year :2011-12 Shri Rajkot District Cooperative Vs. Pr.Cit, Rajkot-1 Bank Ltd. Rajkot. ‘Jilla Bank Bhavan’, Kasturba Road Opp: Chaudhari High School Rajkot. Pan : Aaaar 0564 K 0 अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assesseeby : Shri S.N. Soparkar, Ld.Ar Revenue By : Shri Shramdeep Sinha, Ld.Cit-Dr सुनवाई क" तार"ख/Date Of Hearing : 17/11/2022 घोषणा क" तार"ख /Date Of Pronouncement: 15/02/2023

For Appellant: Shri S.N. Soparkar, ld.ARFor Respondent: Shri Shramdeep Sinha, ld.CIT-DR

Section 143(3)Section 263Section 36

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, राजकोट "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "यायपीठ "यायपीठ, , , , राजकोट "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year :2011-12 Shri Rajkot District Cooperative Vs. Pr.CIT, Rajkot-1 Bank Ltd. Rajkot. ‘Jilla Bank Bhavan’, Kasturba Road Opp: Chaudhari High School Rajkot. PAN : AAAAR 0564 K 0 अपीलाथ"/ (Appellant) "" यथ"/(Respondent) Assesseeby : Shri S.N. Soparkar, ld.AR Revenue by : Shri Shramdeep Sinha, l…

Bhartesh Jain, Jaipur vs. PCIT, Jaipur-1, Jaipur

ITA 326/JPR/2022[2017-18]Status: DisposedITAT Jaipur31 Jan 2023AY 2017-18

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

For Appellant: Sh. Manish AgarwalFor Respondent: Sh. Ajay Malik, CIT

Section 143(3)Section 263

…garding whether the assessment order is erroneous or prejudicial on the ground of insufficiency of enquiry has been dealt by the Hon'ble Delhi High Court in the judgement of ITO Vs. DG Housing 15 Bhartesh Jain vs. PCIT, Jaipur-1, Jaipur Projects Ltd. (2012) 20 Taxmann.com 587, which has been followed by this Tribunal in various cases. Hon'ble High Court while adverting to the issue held that in cases of wrong opinion for finding on merit, the CIT has to come to the conclusion and himself decide that order is erroneous, by conducting necessary enquiry, if required and necessary before the order u/s 263 of the Ac…

Karabi Dealers Pvt. Ltd., Kolkata vs. PCIT-2, Kolkata

In the result, appeal of the assessee is dismissed

ITA 389/KOL/2021[2015-16]Status: DisposedITAT Kolkata02 Nov 2022AY 2015-16

For Appellant: Shri Raja Ram Chowdhury & Shri Vinay Jalan, FCAFor Respondent: Shri Sudipta Guha, CIT, DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ – “B” कोलकाता, BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2015-16 Karabi Dealers Pvt. Ltd., Pr. Commissioner of Income-tax-2 4, N. S. Road, 1st floor, Room Vs. Kolkata. No. 130, Kolkata-700 001 (PAN: AAECK2819G) (Appellant) (Respondent) Present for: Appellant by : Shri Raja Ram Chowdhury & Shri Vinay Jalan, FCA Respondent by : Shri Sudipta Guha, CIT, DR Date of Hearing : 29.08.2022 Date of Pronouncement : 02.11.2022 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This app…