Manish Kumar v. CIT

134 ITD 27Income Tax Appellate Tribunal2012#14856 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,252 Indian tax judgments — from 2019 to 2024.

Judgments citing Manish Kumar v. CIT

Roop Kumar Chopra, Jaipur vs. PCIT Jaipur 1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 264/JPR/2023[2018-19]Status: DisposedITAT Jaipur28 Feb 2024AY 2018-19

Bench: Him By The Assessee In Compliance To The Notice Notices Issued To Him U/S 142(1) As Well As U/S 143(2) Of The Act By The Ao As Erroneous In So Far As It Is Prejudicial To The Interest Of The Revenue For The Purpose Of Section 263 Of The Act & Consequently Setting Aside The Assessment Order Passed Dated 01-01-2021 To Be Made Afresh Made Is Most Arbitrarily, Unjust, Untenable & Liable To Be Vacated.’’

For Appellant: Shri Dheeraj Borad, CAFor Respondent: Shri Ajay Malik, CIT
Section 142(1)Section 142(2)Section 143Section 143(2)Section 143(3)Section 263Section 57

…does not agree, it cannot be treated as an erroneous order prejudicial to the Revenue, unless the view taken by the Assessing Officer is unsustainable in law. Antala Sanjay kumarRavjibhai v. CIT [2012] 135 ITD 506 (Rajkot) (Trib.), Manish Kumar v. CIT [2012] 134 ITD 27 (Indore) (Trib.) held that section 263 does not visualize a case of substitution of judgment of Commissioner for that of the Assessing Officer, unless the decision is held to be erroneous. Allied Engineers v. CIT [2009] 180 Taxman 70 (Mag.) (Delhi) (Trib.) held that order passed by the Assessing Officer in accordance with law, judicial pronouncem…

M/S Radhishwari Devlopers P Ltd, Indore vs. Pr CIT -2 Indore, Indore

In the result, Assessee’s appeal in ITANo

ITA 493/IND/2018[13-14]Status: DisposedITAT Indore20 Jul 2021

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing Assessment Year 2013-14 M/S. Radhishwari Developers P. Ltd. (Now Known As R.C. Warehousing Pvt. Ltd. ) Indore : Appellant Pan :Aafcr1916A V/S Pr. Cito-2 : Respondent Indore Appellant By S/Shri Sumit Nema Sr. Adv. With Gagan Tiwari & Piyush Parashar Advs. Revenue By Shri S.S. Mantri, Cit-Dr Date Of Hearing 24.05.2021 Date Of Pronouncement 20.07.2021

Section 133(6)Section 143(2)Section 143(3)Section 263

…ssee’s claim of deduction, the order could not be said to be erroneous or was passed without application of mind merely because the same was not elaborate order. CIT v. Design & Automation Engineers (Bombay)(P) Ltd. 323 ITr 632 (Bom.)(HC), Manish Kumar v. CIT 134 ITD 27 (Indore) (Trib); f. Prakash Asphalting & Toll Highways (India) Ltd.Vs. Pr. Commissioner of Income Tax (ITAT, Indore Bench, Indore) (32 ITJ 141); g. Shri Narayan Tatu Rane vs. ITO, Mumbai (Mumbai ITAT). h. It the Income Tax Appellate Tribunal, Delhi “A” Bench, New Delhi in ITA No. 3206/DEL/2017, M/s. Amira Enterprises Ltd. Vs. The Pr. C.I.T. wherei…

Dr. Vinod Bhandari, Indore vs. The DCIT Cir. 2(1), Indore

In the result appeal of the assessee is allowed

ITA 57/IND/2019[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

…nouncements 1.The fact that AO has not recorded the inquiry and its satisfaction is not an evidence or does not leads to the proposition that he did not make any enquiry on this matter which would trigger 263 on the specific issue. Manish Kumar vs CIT (2012) 134 ITD 27 (Indore Trib), 15 ITA Nos.350 & 66/Ind/2017 & ITANo.57/Ind/2019 Vinod Bhandari and also 323 ITR 632 and Maithan International vs ACIT 134 ITD 393). 2. Merely because from a perfectionist point of view, it is felt that some more enquiries and verifications could have been made by the Assessing Officer while making assessment/assessment order cann…

Dr. Vinod Bhandari, Indore vs. The ACIT Cir. 2(1), Indore

In the result appeal of the assessee is allowed

ITA 66/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

…nouncements 1.The fact that AO has not recorded the inquiry and its satisfaction is not an evidence or does not leads to the proposition that he did not make any enquiry on this matter which would trigger 263 on the specific issue. Manish Kumar vs CIT (2012) 134 ITD 27 (Indore Trib), 15 ITA Nos.350 & 66/Ind/2017 & ITANo.57/Ind/2019 Vinod Bhandari and also 323 ITR 632 and Maithan International vs ACIT 134 ITD 393). 2. Merely because from a perfectionist point of view, it is felt that some more enquiries and verifications could have been made by the Assessing Officer while making assessment/assessment order cann…

Shri Vinod Bhandari, Indore vs. The Pr.CIT-1, Indore

In the result appeal of the assessee is allowed

ITA 350/IND/2017[2012-13]Status: DisposedITAT Indore20 Mar 2020AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2012-13 Shri Vinod Bhandari, Pr. Cit(1), Indore 21- Gf, Bhandari House, Talkies, Scheme No.54, Vs. Vijay Nagar, Indore (Appellant) (Revenue ) Pan No.Abnpb6240M Assessment Year: 2012-13

Section 133ASection 139(4)Section 143(2)Section 143(3)Section 263Section 57

…nouncements 1.The fact that AO has not recorded the inquiry and its satisfaction is not an evidence or does not leads to the proposition that he did not make any enquiry on this matter which would trigger 263 on the specific issue. Manish Kumar vs CIT (2012) 134 ITD 27 (Indore Trib), 15 ITA Nos.350 & 66/Ind/2017 & ITANo.57/Ind/2019 Vinod Bhandari and also 323 ITR 632 and Maithan International vs ACIT 134 ITD 393). 2. Merely because from a perfectionist point of view, it is felt that some more enquiries and verifications could have been made by the Assessing Officer while making assessment/assessment order cann…

Kerala State Electricity Board Ltd, Thiruvananthapuram vs. The D CIT, Cir-1(1), Tvm

In the result, appeal of the assessee is dismissed

ITA 462/COCH/2018[2014-15]Status: DisposedITAT Cochin26 Sept 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 143(3)Section 2Section 263Section 3Section 3(1)Section 40

…High Court) Judgment delivered on June 18, 2014. ii) PCIT vs. Ballarpur Industries Limited (Bombay High Court) judgment delivered on October 13, 2016. iii) Antala Sanjaykumar Ravjibhai vs. CIT (2012) 135 ITD 506 (Rajkot Trib.) iv) Manish Kumar vs. CIT (2012) 134 ITD 27 (Indore Trib.) v) Amira Pure Foods Pvt. Ltd. vs. Pr.CIT (ITAT Delhi) (order dated 29th November, 2017) I.T.A. No.462 /Coch/2018 3. The facts of the case are that assessee filed its return of income on 30/11/2014 declaring a loss of Rs.4,44,61,46,376/- as assessment u/s. 143(3) was completed on 26/12/2018 reducing the lossto Rs.2,70,45,38,292/-.…

Manish Kumar v. CIT (134 ITD 27) — Cited in 6 Judgments | BharatTax