Which sections of the Income Tax Act does Kerala State Electricity Board Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 10AA, Section 115JC, Section 120, Section 129, Section 142(1), Section 143(3).

Kerala State Electricity Board Ltd. v. DCIT

Q: How many judgments cite Kerala State Electricity Board Ltd. v. DCIT?

11 judgments on BharatTax cite Kerala State Electricity Board Ltd. v. DCIT (111 Taxmann.com 353), spanning 2021 to 2025.

111 Taxmann.com 353Reported decision2019#9302 most cited

What is Kerala State Electricity Board Ltd. v. DCIT authority for?

The Commissioner can initiate proceedings under section 263 if the Assessing Officer makes an assessment without proper application of mind or without conducting necessary inquiries, especially when such inquiries were warranted by the facts.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2025.

Also referred to as

Kerala State Electricity Board Ltd. v. DCIT · section 263 · Commissioner's powers · erroneous assessment · prejudicial to revenue · AO failed to inquire · inadequate verification

Sections most often in play

Section 10AA Section 115JC Section 120 Section 129 Section 142(1)Section 143(3)Section 144A Section 144B

Issues it is cited on

section 263 section 26 opportunity of being heard section 143(3)company interest india business

Judgments citing Kerala State Electricity Board Ltd. v. DCIT

Dhl Global Forwarding Freight Shared Services (India) LLP, Mumbai vs. Principal Commissioner of Income-Tax (PCIT)-41, Mumbai

In the result, the appeal of the assessee is allowed

ITA 2109/MUM/2025[2020-21]Status: DisposedITAT Mumbai27 Oct 2025AY 2020-21

Bench: Shri Sandeep Gosain & Shri Prabhash Shankarm/S Dhl Global Forwarding V/S. Principal Commissioner Of Freight Shared Services बनाम Income Tax (Pcit) – 41, Room (India) Llp No. 541, Kautilya Bhavan, C-41 5Th Floor, A Wing 247 Park, To C-43, G Block, Bandra Kurla Lbs Road, Vikhroli West, Complex, Bandra (East), Mumbai–400083, Maharashtra Mumbai–400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aapfd3128F Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Ajit Kumar Jain a/w S.Chaugule, ARsFor Respondent: Shri Umashankar Prasad, (CIT-DR)

Section 10ASection 143(3)Section 263Section 40a

…IN THE INCOME-TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER M/S DHL Global Forwarding v/s. Principal Commissioner of Freight Shared Services बनाम Income Tax (PCIT) – 41, Room (India) LLP No. 541, Kautilya Bhavan, C-41 5th Floor, A Wing 247 Park, to C-43, G Block, Bandra Kurla LBS Road, Vikhroli West, Complex, Bandra (East), Mumbai–400083, Maharashtra Mumbai–400051, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAPFD3128F Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Ajit Kumar Jain a/w S.Chaugule, ARs Respon…

Andhra Pradesh Power Genration Corporation Limited, Vijayawada vs. Deputy Commissioner of Income Tax, Circle-1(1), Vijayawada

In the result, appeal filed by the assessee is allowed

ITA 101/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam28 May 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.101/Viz/2022 (निर्धारणवर्ा/ Assessment Year : 2017-18) Andhra Pradesh Power Vs. Deputy Commissioner Of Generation Corporation Limited, Income Tax, Vijayawada. Circle-1(1), Pan: Aacca 2734 J Vijayawada. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri M. Chandramouleswara Rao, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr

For Appellant: Sri M. ChandramouleswaraFor Respondent: Dr. Satyasai Rath, CIT-DR

Section 143(2)Section 143(3)Section 263Section 40Section 80ISection 9

…आयकरअपीलीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्रीदुव्िूरुआरएलरेड्डी, न्याययकसदस्यएिंश्रीएसबालाकृष्णन, लेखासदस्यकेसमक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No.101/Viz/2022 (निर्धारणवर्ा/ Assessment Year : 2017-18) Andhra Pradesh Power Vs. Deputy Commissioner of Generation Corporation Limited, Income Tax, Vijayawada. Circle-1(1), PAN: AACCA 2734 J Vijayawada. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee by : Sri M. Chandramoulesw…

Bhagwati Abhilasha Conventure, Mumbai vs. Circle 26(1), Mumbai

In the result, appeal of the assessee is dismissed

ITA 1698/MUM/2023[2018-2019]Status: DisposedITAT Mumbai18 Dec 2023AY 2018-2019

Bench: Shri Kuldip Singh & Shri Gagan Goyalbhagwati Abhilsha Conventure A/30, Patil Bhuvan, N.S.B. Road, Mulund (West), Mumbai-400080 Pan: Aahfb9198D ...... Appellant Vs. Pcit, Mumbai-41, Circle 41(2)(1) R. No. 541, Kautilya Bhavan, C-41 To C-43, G Block, Bandra Kurla Complex, Bandra East, Mumbai-400051 ..... Respondent

For Appellant: Shri M. Subramanian, Ld. ARFor Respondent: Shri Ashok Kumar Ambastha, Ld. DR

Section 142(1)Section 143(3)Section 22Section 23(5)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Bhagwati Abhilsha Conventure A/30, Patil Bhuvan, N.S.B. Road, Mulund (west), Mumbai-400080 PAN: AAHFB9198D ...... Appellant Vs. PCIT, Mumbai-41, Circle 41(2)(1) R. No. 541, Kautilya Bhavan, C-41 to C-43, G Block, Bandra Kurla Complex, Bandra East, Mumbai-400051 ..... Respondent Appellant by : Shri M. Subramanian, Ld. AR Respondent by : Shri Ashok Kumar Ambastha, Ld. DR Date of hearing : 15/12/2023 Date of pronouncement : 18/12/2023 O R D E R PER GAGAN GOYAL, A.M: T…

Sh. Surender Meena, 36, Pratap Nagar, Shastri Nagar, Jaipur vs. PCIT-1, Jaipur

In the result the appeal of the assessee is allowed

ITA 162/JPR/2022[2017-18]Status: DisposedITAT Jaipur21 Jul 2022AY 2017-18

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. Avdhesh Kumar (CIT)

Section 142(1)Section 143(3)Section 263Section 54Section 54F

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 162/JP/2022 fu/kZkj.k o"kZ@Assessment Year :2017-18 cuke Shri Surender Meena PCIT, Vs. 36, Pratap Nagar, Shastri Nagar, Jaipur-1 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACFPM 8554Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Avdhesh Kumar…

Sh. Narendar Kumar Agarwal, Jawali Bhawan, Station Road, Alwar vs. PCIT, Jaipur-1, Jaipur

In the result the appeal of the assessee is allowed

ITA 133/JPR/2022[2012-13]Status: DisposedITAT Jaipur21 Jul 2022AY 2012-13

For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. Avdhesh Kumar (CIT)

Section 139Section 143(3)Section 148Section 263Section 271FSection 50CSection 54F

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 133/JP/2022 fu/kZkj.k o"kZ@Assessment Year :2012-13 cuke Sh. Narendra Kumar Agarwal PCIT, Vs. Jawali Bhawan, Station Road, Jaipur-1 Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AKEPA 0553 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Avdhesh Ku…

Chandrakant Prahladbhai Patel, Ahmedabad vs. Pr. CIT-1, Ahmedabad

In the result, appeal of the assessee is dismissed

ITA 2621/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad20 Jul 2022AY 2008-09

For Appellant: Shri A.C. Shah, A.R. &For Respondent: Shri Mudit Nagpal, CIT-D.R

Section 133(6)Section 143(3)Section 147Section 263

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2008-09 Chandrakant Prahladbhai Principal CIT-1, Patel, 2254/1, H.M. Room No. 304, C Wing, 3rd Floor, House, Mahurat Pole, Vs Manek Chowk, Pratyaksh Kar Ahmedabad Bhavan, Ambawadi, PAN: AOZPP4246C Ahmedabad-380015 (Appellant) (Respondent) Assessee by: Shri A.C. Shah, A.R. & Shri Bhadresh Gandhakwala, A.R. Revenue by: Shri Mudit Nagpal, CIT-D.R. Date of hearing : 28-04-2022 Date of pronouncement : 20-07-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL,…

Vikas Oil Products, Dausa vs. PCIT-1, Jaipur

In the result, this appeal of the assessee stands dismissed

ITA 28/JPR/2021[2011-12]Status: DisposedITAT Jaipur23 Nov 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

For Appellant: Shri Rajiv Sogani (CA)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)

Section 147Section 148Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 26/JP/2021 Assessment Year: 2011-12 JR Industries, cuke P.C.I.T-1 Vs. H-36-37-38, RIICO Industrial Area, Jaipur. Dausa, (Rajasthan) PAN No.: AAEFJ 4186 G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 27/JP/2021 Assessment Year: 2011-12 OM Industries, cuke P.C.I.T-1 Vs. E-6A, Dausa, RIICO Industrial Area, Jaipur. Agra Road, Dausa, (Rajas…

Om Industries, Dausa vs. PCIT-1, Jaipur, Jiapur

In the result, this appeal of the assessee stands dismissed

ITA 27/JPR/2021[2011-12]Status: DisposedITAT Jaipur23 Nov 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

For Appellant: Shri Rajiv Sogani (CA)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)

Section 147Section 148Section 263

Jr Industries, Dausa vs. PCIT-1, Jaipur

In the result, this appeal of the assessee stands dismissed

ITA 26/JPR/2021[2011-12]Status: DisposedITAT Jaipur23 Nov 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

For Appellant: Shri Rajiv Sogani (CA)For Respondent: Shri B.K. Gupta (Pr.CIT-DR)

Section 147Section 148Section 263

Pawansut Media Services Pvt Ltd, New Delhi vs. Pr. CIT - 7, New Delhi

In the result, appeal of the assessee is allowed

ITA 534/DEL/2021[2015-16]Status: DisposedITAT Delhi14 Oct 2021AY 2015-16

Bench: Shri R.K. Panda & Shri Amit Shukla

For Appellant: Shri Kapil Goel, Advocate &For Respondent: Smt. Sushma Singh, CIT-DR

Section 143(3)Section 263Section 56(2)(viia)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “F” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA.No.534/Del./2021 Assessment Year 2015-2016 Pawansut Media Services Pvt. Ltd., Delhi – 110019. The Principal PAN AAECP2155J Commissioner of Income vs. C/o. Shri Kapil Goel, Tax-7, C.R. Building, Advocate, F-26/124, ITO, I.P. Estate, New Delhi - 110 002. Sector-7, Rohini, Delhi – 110 085. (Appellant) (Respondent) For Assessee : Shri Kapil Goel, Advocate & Shri Sandeep Goel, Advocate For Revenue : Smt. Sushma Singh, CIT-DR Date of Hearing : 19…

Shree Cement Limited, Beawar vs. Pr.CIT, Udaipur

In the result, the appeal of the assessee is allowed

ITA 4/JPR/2021[2014-15]Status: DisposedITAT Jaipur23 Jun 2021AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 04/Jp/2021 Assessment Year: 2014-15 Shree Cement Limited, Cuke Pr.Cit, Vs. Bangur Nagar, Post Box No. 33, Udaipur. Beawar. Pan No.: Aaccs 8796 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Dilip Desai (Ca) Shri Vijay Shah (Ca) Shri Mohit Choudhary (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 01/04/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 23/06/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of Ld. Pcit, Udaipur Dated 03.02.2021 Passed U/S 263 Of The Income Tax Act, 1961 (In Short The Act) For The Assessment Year 2014-15. The Grounds Of Appeal Taken By The Assessee Are As Under: “1. That On The Facts & In The Circumstances Of The Case, The Learned Principal Commissioner Of Income Tax – Udaipur, (Here- In- After Referred To As Ld. Pr. Cit) Was Not Justified In Initiating Proceedings U/S 263 Of The Income Tax Act, 1961 Since The Order Passed By The Assessing Officer (A.O.) Was Neither Erroneous Nor Prejudicial To The Interest Of The Revenue.

For Appellant: Shri Dilip Desai (CA)For Respondent: Shri B.K. Gupta (CIT-DR)

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 04/JP/2021 Assessment Year: 2014-15 Shree Cement Limited, cuke Pr.CIT, Vs. Bangur Nagar, Post Box No. 33, Udaipur. Beawar. PAN No.: AACCS 8796 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Dilip Desai (CA) Shri Vijay Shah (CA) Shri Mohit Choudhary (CA) jktLo dh vksj ls@ Revenue by : Shri B.K. Gupta (CIT-DR) lquokbZ d…