M. L. Chains v. PCIT

ITO Ward 4(1)(3) Aligarh, Aligarh vs. Indu Gold & Dimond Pvt.Ltd, Aligarh

In the result, the appeal of the Revenue is dismissed

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh

…evision authority, an assessment could not be held as liable to be revised merely because of the fact that the corresponding show-cause notice(s) issued to the taxpayer have gone un-responded. We are further informed that case law M. L. Chains Vs. PCIT (2024) 461 ITR 457 (All.) has already decided the very issue involving a similar revision direction, as not sustainable, in para 20 thereof. We thus accept the assessees identical submissions in all these cases to this extent and reverse the learned PCIT's section 263 corresponding revision directions. identical accordingly. All necessary computation shall follow.…

Gora Bai Sahu, Ashok Nagar vs. ITO Ashok Nagar, Ashok Nagar

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13] Gora Bai Sahu, Income Tax Officer, Shri Ram Charan Sahu & Ashok Nagar, L/H Late Gora Bai, Sony Vs Madhya Pradesh-473331 Colony, Ashok Nagar, Madhya Pradesh-473331 Pan-Fdzps8877N Appellant Respondent Appellant By Shri Pankaj Gargh, Adv. Respondent By Shri Sukesh Kumar Jain, Cit(Dr) Date Of Hearing 17.07.2025 Date Of Pronouncement 15.09.2025 Order

…section 263 is applicable to the facts of the present case. On this ground alone the Order passed u/s 263 deserves to be cancelled Reliance in this regard is placed on the judgment of Hon'ble Allahabad High Court in the case of M.L. Chains v. PCIT reported in 461 ITR 457. 5. Recently Hon'ble ITAT Agra Bench in number of cases has passed a consolidated Order and has allowed the appeals. (Kindly refer page 7 para 5 of this Judgment). 6. Further reliance is placed on: - * PCIT v. Shreeji Prints (P). Ltd. (130 taxmann.com 294) (Supreme Court) *Meerut Roller Flour Mills (P). Ltd. V. CIT (110 taxmann.com 170) (Allahaba…

Sinwan Ahmad Shah, Agra vs. PCIT-1, Agra

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2017-18

…vision authority, an assessment could not be held as liable to be revised merely because of the fact that the corresponding show-cause notice(s) issued to the taxpayer have gone un- responded. We are further informed that case law M. L. Chains Vs. PCIT (2024) 461 ITR 457 (All.) has already decided the very issue involving a similar revision direction, as not sustainable, in para 20 thereof. We thus accept the assessees identical submissions in all these cases to this extent and reverse the learned PCIT’s section 263 corresponding identical revision directions. Ordered accordingly. All necessary computation shall…

Shri. Sudhir Bansal, Agra vs. PCIT-1 Agra, Agra

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2017-18

…vision authority, an assessment could not be held as liable to be revised merely because of the fact that the corresponding show-cause notice(s) issued to the taxpayer have gone un- responded. We are further informed that case law M. L. Chains Vs. PCIT (2024) 461 ITR 457 (All.) has already decided the very issue involving a similar revision direction, as not sustainable, in para 20 thereof. We thus accept the assessees identical submissions in all these cases to this extent and reverse the learned PCIT’s section 263 corresponding identical revision directions. Ordered accordingly. All necessary computation shall…

Smt. Ritu Bansal, Agra vs. PCIT-1, Agra

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2017-18

…vision authority, an assessment could not be held as liable to be revised merely because of the fact that the corresponding show-cause notice(s) issued to the taxpayer have gone un- responded. We are further informed that case law M. L. Chains Vs. PCIT (2024) 461 ITR 457 (All.) has already decided the very issue involving a similar revision direction, as not sustainable, in para 20 thereof. We thus accept the assessees identical submissions in all these cases to this extent and reverse the learned PCIT’s section 263 corresponding identical revision directions. Ordered accordingly. All necessary computation shall…

Shree Blaji Concast Pvt.Ltd., Aligarh vs. Pr.CIT-1, Agra

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2017-18

…vision authority, an assessment could not be held as liable to be revised merely because of the fact that the corresponding show-cause notice(s) issued to the taxpayer have gone un- responded. We are further informed that case law M. L. Chains Vs. PCIT (2024) 461 ITR 457 (All.) has already decided the very issue involving a similar revision direction, as not sustainable, in para 20 thereof. We thus accept the assessees identical submissions in all these cases to this extent and reverse the learned PCIT’s section 263 corresponding identical revision directions. Ordered accordingly. All necessary computation shall…

Ganpati Enterprises, Agra vs. Pr.CIT.-1, Agra

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2017-18

…vision authority, an assessment could not be held as liable to be revised merely because of the fact that the corresponding show-cause notice(s) issued to the taxpayer have gone un- responded. We are further informed that case law M. L. Chains Vs. PCIT (2024) 461 ITR 457 (All.) has already decided the very issue involving a similar revision direction, as not sustainable, in para 20 thereof. We thus accept the assessees identical submissions in all these cases to this extent and reverse the learned PCIT’s section 263 corresponding identical revision directions. Ordered accordingly. All necessary computation shall…

Shri Ram Saran Mittal, Agra vs. Pr CIT - 1, Agra

The appeal stand allowed as indicated upon conclusion of hearing

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.27/Agr/2022 (िनधा"रणवष" / Assessment Year: 2017-18) बनाम/ Sh. Ram Saran Mittal Ccit(Osd)/Pcit-1, 62-B, Nehru Nagar, Agra. Agra. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ablpm-2281-M (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Sahib P. Satsangi, Ca – Ld. Ar " थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit-Dr सुनवाईकीतारीख/Date Of Hearing : 18-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. By Way Of This Appeal, The Assessee Assails Invocation Of Revisionary Jurisdiction U/S 263 By Ld. Pr. Commissioner Of Income Tax-1, Agra (Pr.Cit) For Assessment Year (Ay) 2017-18 Vide Impugned Order Dated 31-03-2022 In The Matter Of An Assessment Framed By Ld. Ao U/S 143(3) Of The Act On 30-11-2019. Having Heard Rival Submissions & Upon Perusal Of Case Records, Our Adjudication Would Be As Under. 2. Upon Perusal Of Assessment Order, It Could Be Seen That The Assessee’S Return Of Income Was Accepted In Scrutiny Assessment. During The Course Of Assessment Proceedings, Notices U/S 142(1) Were Issued To The Assessee Which Were Duly Been Responded To By The Assessee.

…rits to make out a case for revision of the order. Till such a conclusion is arrived with due application of mind, the assessment could not be revised. Our view is duly supported by the order of Hon’ble Allahabad High Court in the case of M.L.Chains vs. PCIT (461 ITR 457) wherein, at para- 20, the revision was quashed, inter-alia, on the ground that the impugned order does not render any finding to suggest that the assessment order was prejudicial to the interest of the Revenue in view of the judgment of the Apex Court in Malabar Industrial Co. Ltd. v. CIT (243 ITR 83). Respectfully following the same, we would…

Smt. Asha Gupta, Mainpuri vs. PCIT- Agra, Agra

Bench: Sh. Satbeer Singh Godara & Sh. Manoj Kumar Aggarwal

…ision authority, an assessment could not be held as liable to be revised merely because of the fact that the corresponding show-cause notice(s) issued to the taxpayer have gone un-responded. We are further informed that case law M. L. Chains Vs. PCIT (2024) 461 ITR 457 (All.) has already decided the very issue involving a similar revision direction, as not sustainable, in para 20 thereof. We thus accept the assessees identical submissions in all these cases to this extent and reverse the learned PCIT’s section 263 corresponding identical revision directions. Ordered accordingly. All necessary computation s…

Rajendra Singh Chauhan, Ashok Nagar vs. ITO, Ashok Nagar

Bench: Sh. Satbeer Singh Godara & Sh. Manoj Kumar Aggarwal

…ision authority, an assessment could not be held as liable to be revised merely because of the fact that the corresponding show-cause notice(s) issued to the taxpayer have gone un-responded. We are further informed that case law M. L. Chains Vs. PCIT (2024) 461 ITR 457 (All.) has already decided the very issue involving a similar revision direction, as not sustainable, in para 20 thereof. We thus accept the assessees identical submissions in all these cases to this extent and reverse the learned PCIT’s section 263 corresponding identical revision directions. Ordered accordingly. All necessary computation s…

Manjhi Brick Field, Rajasthan vs. PCIT-1, Agra

Bench: Sh. Satbeer Singh Godara & Sh. Manoj Kumar Aggarwal

…ision authority, an assessment could not be held as liable to be revised merely because of the fact that the corresponding show-cause notice(s) issued to the taxpayer have gone un-responded. We are further informed that case law M. L. Chains Vs. PCIT (2024) 461 ITR 457 (All.) has already decided the very issue involving a similar revision direction, as not sustainable, in para 20 thereof. We thus accept the assessees identical submissions in all these cases to this extent and reverse the learned PCIT’s section 263 corresponding identical revision directions. Ordered accordingly. All necessary computation s…

Manoj Agarwal, Rajasthan vs. Principle Commissioner of Income Tax-1, Agra, Aaykar Bhawan, Sanjay Place

Bench: Sh. Satbeer Singh Godara & Sh. Manoj Kumar Aggarwal

…ision authority, an assessment could not be held as liable to be revised merely because of the fact that the corresponding show-cause notice(s) issued to the taxpayer have gone un-responded. We are further informed that case law M. L. Chains Vs. PCIT (2024) 461 ITR 457 (All.) has already decided the very issue involving a similar revision direction, as not sustainable, in para 20 thereof. We thus accept the assessees identical submissions in all these cases to this extent and reverse the learned PCIT’s section 263 corresponding identical revision directions. Ordered accordingly. All necessary computation s…

Lekhraj and Associates, Agra vs. Pr.CIT.-1, Agra

Bench: Sh. Satbeer Singh Godara & Sh. Manoj Kumar Aggarwal

…ision authority, an assessment could not be held as liable to be revised merely because of the fact that the corresponding show-cause notice(s) issued to the taxpayer have gone un-responded. We are further informed that case law M. L. Chains Vs. PCIT (2024) 461 ITR 457 (All.) has already decided the very issue involving a similar revision direction, as not sustainable, in para 20 thereof. We thus accept the assessees identical submissions in all these cases to this extent and reverse the learned PCIT’s section 263 corresponding identical revision directions. Ordered accordingly. All necessary computation s…

Shiva Traders, Agra vs. Pr.CIT.-1, Agra

Bench: Sh. Satbeer Singh Godara & Sh. Manoj Kumar Aggarwal

…ision authority, an assessment could not be held as liable to be revised merely because of the fact that the corresponding show-cause notice(s) issued to the taxpayer have gone un-responded. We are further informed that case law M. L. Chains Vs. PCIT (2024) 461 ITR 457 (All.) has already decided the very issue involving a similar revision direction, as not sustainable, in para 20 thereof. We thus accept the assessees identical submissions in all these cases to this extent and reverse the learned PCIT’s section 263 corresponding identical revision directions. Ordered accordingly. All necessary computation s…

Shobhit Bansal, Agra vs. Pr.CIT-1, Agra

Bench: Sh. Satbeer Singh Godara & Sh. Manoj Kumar Aggarwal

…ision authority, an assessment could not be held as liable to be revised merely because of the fact that the corresponding show-cause notice(s) issued to the taxpayer have gone un-responded. We are further informed that case law M. L. Chains Vs. PCIT (2024) 461 ITR 457 (All.) has already decided the very issue involving a similar revision direction, as not sustainable, in para 20 thereof. We thus accept the assessees identical submissions in all these cases to this extent and reverse the learned PCIT’s section 263 corresponding identical revision directions. Ordered accordingly. All necessary computation s…

Ram Murti, Aligarh vs. Pr.CIT.-1, Agra

Bench: Sh. Satbeer Singh Godara & Sh. Manoj Kumar Aggarwal

…ision authority, an assessment could not be held as liable to be revised merely because of the fact that the corresponding show-cause notice(s) issued to the taxpayer have gone un-responded. We are further informed that case law M. L. Chains Vs. PCIT (2024) 461 ITR 457 (All.) has already decided the very issue involving a similar revision direction, as not sustainable, in para 20 thereof. We thus accept the assessees identical submissions in all these cases to this extent and reverse the learned PCIT’s section 263 corresponding identical revision directions. Ordered accordingly. All necessary computation s…

Om Ice and Chilling Plant, Agra vs. Principle Commissioner of Income Tax -1. Agra, Agra

Bench: Sh. Satbeer Singh Godara & Sh. Manoj Kumar Aggarwal

…ision authority, an assessment could not be held as liable to be revised merely because of the fact that the corresponding show-cause notice(s) issued to the taxpayer have gone un-responded. We are further informed that case law M. L. Chains Vs. PCIT (2024) 461 ITR 457 (All.) has already decided the very issue involving a similar revision direction, as not sustainable, in para 20 thereof. We thus accept the assessees identical submissions in all these cases to this extent and reverse the learned PCIT’s section 263 corresponding identical revision directions. Ordered accordingly. All necessary computation s…

Indu Gold & Diamonds Pvt. Ltd., Aligarh vs. PCIT-1, Agra

Bench: Sh. Satbeer Singh Godara & Sh. Manoj Kumar Aggarwal

…ision authority, an assessment could not be held as liable to be revised merely because of the fact that the corresponding show-cause notice(s) issued to the taxpayer have gone un-responded. We are further informed that case law M. L. Chains Vs. PCIT (2024) 461 ITR 457 (All.) has already decided the very issue involving a similar revision direction, as not sustainable, in para 20 thereof. We thus accept the assessees identical submissions in all these cases to this extent and reverse the learned PCIT’s section 263 corresponding identical revision directions. Ordered accordingly. All necessary computation s…

Jones Traders, Agra vs. PCIT-1 Agra, Agra

Bench: Sh. Satbeer Singh Godara & Sh. Manoj Kumar Aggarwal

…ision authority, an assessment could not be held as liable to be revised merely because of the fact that the corresponding show-cause notice(s) issued to the taxpayer have gone un-responded. We are further informed that case law M. L. Chains Vs. PCIT (2024) 461 ITR 457 (All.) has already decided the very issue involving a similar revision direction, as not sustainable, in para 20 thereof. We thus accept the assessees identical submissions in all these cases to this extent and reverse the learned PCIT’s section 263 corresponding identical revision directions. Ordered accordingly. All necessary computation s…

Big Shoes, Agra vs. PCIT-1 Agra, Agra

Bench: Sh. Satbeer Singh Godara & Sh. Manoj Kumar Aggarwal

…evision authority, an assessment could not be held as liable to be revised merely because of the fact that the corresponding show-cause notice(s) issued to the taxpayer have gone un-responded. We are further informed that case law M. L. Chains Vs. PCIT (2024) 461 ITR 457 (All.) has already decided the very issue involving a similar revision direction, as not sustainable, in para 20 thereof. We thus accept the assessees identical submissions in all these cases to this extent and reverse the learned PCIT's section 263 corresponding identical revision directions. Ordered accordingly. All necessary computation shall…