How many judgments cite Meerut Roller Flour Mills (P.) Ltd. v. CIT?

16 judgments on BharatTax cite Meerut Roller Flour Mills (P.) Ltd. v. CIT (110 Taxmann.com 170), spanning 2020 to 2025.

Which sections of the Income Tax Act does Meerut Roller Flour Mills (P.) Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 263, Section 142(1), Section 147, Section 133(6), Section 148.

Meerut Roller Flour Mills (P.) Ltd. v. CIT

110 Taxmann.com 170High Court2019#6813 most cited

What is Meerut Roller Flour Mills (P.) Ltd. v. CIT authority for?

An order passed under Section 263 by the Principal Commissioner of Income Tax (PCIT) can be quashed if the Assessing Officer (AO) did not make necessary inquiries, especially when reopening proceedings under Section 147 has already occurred. Explanation 2(a) to Section 263 cannot be invoked without specifying the missing inquiries.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2025.

Also referred to as

Meerut Roller Flour Mills v. CIT · Section 263 · Section 147 · lack of enquiry · erroneous and prejudicial · revisionary powers · Commissioner's order · Assessment procedure · Explanation 2(a) to Section 263

Sections most often in play

Section 143(3)Section 263 Section 142(1)Section 147 Section 133(6)Section 148 Section 48 Section 50C

Issues it is cited on

section 263(1)lack of enquiry malabar industrial erroneous and prejudicial section 263 section 26 limited scrutiny scrutiny assessment reason to believe section 142(1)section 133(6)section 142

Judgments citing Meerut Roller Flour Mills (P.) Ltd. v. CIT

Lucknow Educational and Social Welfare Society, Lucknow vs. Assessment Unit, NFAC, Delhi

In the result, the appeal of the assessee is partly allowed

ITA 314/LKW/2025[2020-21]Status: FixedITAT Lucknow20 Nov 2025AY 2020-21

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2012-13 Shri Brahma Prakash Singh, Vs. Principal Commissioner Of 94, Vaishali Enclave, Sector-9, Indira Income Tax-2, Lucknow Nagar, Lucknow Pan: Ajmps4451L (Appellant) (Respondent) Assessee By: Sh. Dharmendra Kumar, C.A. Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 28.08.2025 Date Of Pronouncement: 20.11.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Pcit-2, Lucknow Passed Under Section 263 Of The Income Tax Act On 14.03.2018. The Grounds Of Appeal Are As Under: - “1. That Revision Proceeding Initiated U/S 263 Of Income-Tax Act, 1961 By Learned Pr. Cit-2. Lucknow Is Illegal & Without Jurisdiction. 2. That Since Assessment Order Passed By The Ao Was Not Erroneous In So Far As It Is Prejudicial To The Interests Of The Revenue, Hence Revision Order Passed By Ld. Pr. Cit-2, Lucknow Is Illegal & Without Jurisdiction. 3. That Ld.Ao Had Examined The Issue & After Being Satisfied By The Documentary Evidences & Explanations Furnished By Appellant, Passed Assessment Order, Hence Revision Order, Cancelling The Assessment Order Is Illegal & Without Jurisdiction. 4. That Where An Order Passed By Ao Is Subject To An Appeal That Had Been Filed, Then Commissioner Cannot Invoke Power Under Section 263 In Such Matters, Which Are Agitated In Such Appeal. Since Issue Under Appeal Before Commissioner (Appeals) & Revision Order Passed Under Section 263 Is Same, Hence, Revision Order Passed By Commissioner Is Illegal & Without Jurisdiction. 5. That The Appellant Seeks Permission To Modify And/Or Add Any Other Ground Or Grounds Of Appeal As The Circumstances Of The Case Might Require Or Justify.”

For Appellant: Sh. Dharmendra Kumar, C.AFor Respondent: Sh. R.K. Agarwal, CIT DR

Section 133(6)Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y. 2012-13 Shri Brahma Prakash Singh, vs. Principal Commissioner of 94, Vaishali Enclave, Sector-9, Indira Income Tax-2, Lucknow Nagar, Lucknow PAN: AJMPS4451L (Appellant) (Respondent) Assessee by: Sh. Dharmendra Kumar, C.A. Revenue by: Sh. R.K. Agarwal, CIT DR Date of hearing: 28.08.2025 Date of pronouncement: 20.11.2025 O R D E R PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the order of the ld. PCIT-2, Lucknow passed under section…

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

ITA 35/AGR/2023[2012-13]Status: DisposedITAT Agra15 Sept 2025AY 2012-13

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 133(6)Section 143(3)Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH ‘DB’ AGRA (Through Physical/Virtual Hearing) BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [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 PER BRAJESH KUMAR SINGH, AM, This appeal by the assess…

Sita Rama Raju Sagi, Bhimavaram vs. ITO Ward 1 Bhimavaram, Bhimavaram

In the result, appeal of the assessee is allowed

ITA 154/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam20 May 2025AY 2020-21

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.154/Viz/2025 (धनिाारण िर्ा / Assessment Year : 2020-21) Sita Rama Raju Sagi, Vs. Income Tax Officer, Bhimavaram – 534202. Ward-1, Pan: Egapa3925J Bhimavaram. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Assessee By : Mrs. Hema Latha K, Ca प्रत्यार्थी की ओर से / Revenue By : Dr. Satyasai Rath, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 30/04/2025 घोर्णा की तारीख/Date Of : 20/05/2025 Pronouncement O R D E R

For Appellant: Mrs. Hema Latha K, CAFor Respondent: Dr. Satyasai Rath, CIT-DR

Section 143(2)Section 143(3)Section 263Section 44A

…आयकर अपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “DIVN” BENCH, VISAKHAPATNAM श्री धिजय पाल राि, उपाध्यक्ष एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. No.154/Viz/2025 (धनिाारण िर्ा / Assessment Year : 2020-21) Sita Rama Raju Sagi, Vs. Income Tax Officer, Bhimavaram – 534202. Ward-1, PAN: EGAPA3925J Bhimavaram. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Assessee by : Mrs. Hema Latha K, CA प्रत्यार्थी की ओर से / Revenue by…

Shri Atul Srivastava, Agra vs. PCIT-1, Agra

The appeals of the assessees are allowed in above terms

ITA 57/AGR/2022[2012-13]Status: DisposedITAT Agra30 Apr 2025AY 2012-13

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2012-13

Section 143(3)Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER Assessment Year: 2012-13 Sarika Srivastava Vs. Pr. CIT, Income-tax-1 1/114-B, Gulab Rai Marg, Delhi Agra. Gate, Agra-282002. PAN : AEOPS8100H (Appellant) (Respondent) Assessment Year: 2012-13 Atul Srivastava Vs. Pr. CIT, Income-tax-1 1/114-B, Gulab Rai Marg, Delhi Agra. Gate, Agra-282002. PAN : AGUPS9179C (Appellant) (Respondent) Assessee by Ms. Ishita Farsaiya, Advocate Department by Sh. Sukesh Kumar Jain, CIT/DR Date of hearing 27.03.2025 Date of pronouncement 3…

Smt. Sarika Srivastava, Agra vs. PCIT-1, Agra

The appeals of the assessees are allowed in above terms

ITA 56/AGR/2022[2012-13]Status: DisposedITAT Agra30 Apr 2025AY 2012-13

Bench: : Smt. Annapurna Gupta & Shri Sunil Kumar Singhassessment Year: 2012-13

Section 143(3)Section 147Section 148Section 263

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

…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 S.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 O R D E R Per Vijay Pal Rao, JM: This appeal by the Assessee is directed against the order dated 30.03.2021 of Pr. Commissioner of Income Tax, passed u/s 26…

Gayatri Devi, Jaipur vs. PCIT(Central), Jaipur

In the result, this appeal of the assessee is allowed

ITA 405/JPR/2022[2019-20]Status: DisposedITAT Jaipur20 Sept 2023AY 2019-20

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

For Appellant: Shri Mahendra Gargieya Advocate &For Respondent: Shri Ajay Malik, CIT-DR

Section 127Section 133ASection 143(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 Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 405/JPR/2022 fu/kZkj.k o"kZ@Assessment Year : 2019-20 cuke Gayatri Devi Pr. CIT Vs. Rathunath Puri Daba Takhta Tonk Central, Jaipur Tonk 304 001 Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ALJPD 4796 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Mahendra Gargieya Advocate & Ms. Veshnawi Joshi, Ad…

Jai Salasar Balaji Industries(P)Ltd, Kolkata vs. ACIT, Kolkata

In the result, the appeal filed by the assessee is allowed as per the terms indicated above

ITA 440/KOL/2023[2018-19]Status: DisposedITAT Kolkata25 Aug 2023AY 2018-19

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 440/Kol/2023 Assessment Year: 2018-19 Jai Salasar Balaji Industries (P) Ltd. Acit, Central Circle – 4(1), Kolkata 5, Bentinck Street Vs Kolkata - 700001 [Pan : Aaacj6970D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri A.K. Tulsiyan, Fca Revenue By : Shri Subhendu Datta, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 20/06/2023 घोषणा क" तारीख /Date Of Pronouncement: 25/08/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The Learned Principal Commissioner Of Income Tax (Central), Kolkata -2, (Hereinafter The “Ld. Pr. Cit”) Dt. 28/03/2023, Passed U/S 263 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Is A Private Limited Company Engaged In The Business Of Manufacturing & Trading Of Steel. E-Return Filed On 27/10/2018 Declaring Total Income At Nil For The Assessment Year 2018-19. Case Selected For Through Cass Followed By Issuance Of Notice U/S 143(2) & 142(1) Of The Act. Details Were Called For In Respect Of The Reason Of Scrutiny Selection. The Assessee Complied By Filing All The Relevant Details & The Same Were Duly Examined By The Assessing Officer & He Came To The Conclusion That The Assessee Was Entitled To The Claim Of Carry Forward Of Loss To 2

For Appellant: Shri A.K. Tulsiyan, FCAFor Respondent: Shri Subhendu Datta, CIT, D/R

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

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 440/Kol/2023 Assessment Year: 2018-19 Jai Salasar Balaji Industries (P) Ltd. ACIT, Central Circle – 4(1), Kolkata 5, Bentinck Street Vs Kolkata - 700001 [PAN : AAACJ6970D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri A.K. Tulsiyan, FCA Revenue by : Shri Subhendu Datta, CIT, D/R सुनवाई क" तारीख/Date of Hearing : 20/06/2023 घोषणा क" तारीख /Date of Pronouncement: 25/08/2023 आदेश/O R D E R PER DR. M…

Smt. Nishaben Harenbhai Doshi, Rajkot vs. The Pr. CIT-1, Rajkot

In the result, the appeal of the assessee is allowed

ITA 32/RJT/2022[2012-13]Status: DisposedITAT Rajkot04 Aug 2023AY 2012-13

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri R. D. Lalchandani, AdvocateFor Respondent: Shri Shramdeep Sinha, CIT DR

Section 263

…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.32/Rjt/2022 (Assessment Year: 2012-13) Smt. Nisha Haren Doshi, Vs. The Principla Commissioner “Illa Villa”, Ashapura Road, of Income Tax-1, Rajkot, Gujarat-360001 Rajkot [PAN No.ADXPD6148C] (Appellant) .. (Respondent) Appellant by : Shri R. D. Lalchandani, Advocate Respondent by: Shri Shramdeep Sinha, CIT DR Date of Hearing 25.07.2023 Date of Pronouncement 04.08.2023 O R D E R PER SIDDHARTHA NAUTIYAL, JM: This ap…

New Carrying Corporation, Chennai vs. ITO, Non Corporate Ward-12(1)I/C, Chennai

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

ITA 229/CHNY/2022[2015-16]Status: DisposedITAT Chennai09 Nov 2022AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.: 229/Chny/2022 िनधा"रण वष" / Assessment Year: 2015-16

For Respondent: Shri. M. Rajan, CIT

Section 143(3)Section 194CSection 263Section 40Section 4o

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 229/Chny/2022 िनधा"रण वष" / Assessment Year: 2015-16 New Carrying Corporation The Income-tax Officer, No. 41, Armenian Street, v. Non-Corporation Ward 12(1), 2nd Floor, Parrys Corner, Room No. 214, 2nd Floor, BSNL Chennai – 600 001. Bldg, Tower 2, No. 16, Greams [PAN:AAAFN-3479-Q] Road, Chennai – 600 006. (अपीलाथ"/Appellant) (""यथ"/Respondent) :…

Narinder and Company, Jalandhar vs. Income Tax Officer Ward-3(5), Jalandhar

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

ITA 93/ASR/2022[2017-18]Status: DisposedITAT Amritsar10 Oct 2022AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Rohit Kapoor, C.A. and Sh. V.S. AggarwalFor Respondent: Sh. Rohit Sharma, CIT DR

Section 143(3)Section 263Section 263(1)Section 263p

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 93/Asr/2022 Assessment Year: 2017-18 Narinder and Company, Vs. Income Tax Officer, Mandi Fentonganj Ward 3(5), Jalandhar 144001, Jalandhar Punjab, India [PAN: AACFN 4502E] (Appellant) (Respondent) Appellant by : Sh. Rohit Kapoor, C.A. and Sh. V.S. Aggarwal Respondent by: Sh. Rohit Sharma, CIT DR Date of Hearing: 20.09.2022 Date of Pronouncement: 10.10.2022 ORDER Per Dr. M. L. Meena, AM: This appeal has been filed by the assessee against the or…

M/S Rajendra and Ursula Holdings Pvt. Ltd., Jaipur vs. PCIT-1, Jaipur

In the result ITA NO. ITA 57/JPR/2021 is also stands dismissed

ITA 57/JPR/2021[2016-17]Status: DisposedITAT Jaipur05 May 2022AY 2016-17

For Appellant: Sh. Mahendra Gargieya (Adv.)For Respondent: Sh. Manoj Mehar (CIT)

Section 263Section 5

…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. 56/JP/2021 fu/kZkj.k o"kZ@Assessment Year :2016-17 cuke M/s Rajendra and Ursula Joshi Skill Principal Commissioner of Vs. Development Pvt. Ltd., Jaipur Income Tax-2, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGCR 4665 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 57/JP/2021 fu/kZkj.k o"kZ@Assessment Year :20…

M/S Rajendra and Ursula Joshi Skill Developement Pvt. Ltd. Jaipur, Jaipur vs. PCIT-2, Jaipur

In the result ITA NO. ITA 57/JPR/2021 is also stands dismissed

ITA 56/JPR/2021[2016-17]Status: DisposedITAT Jaipur05 May 2022AY 2016-17

For Appellant: Sh. Mahendra Gargieya (Adv.)For Respondent: Sh. Manoj Mehar (CIT)

Section 263Section 5

Shree Balaji Polymers, Haryana vs. Pr, CIT, Roahtak

In the result, the appeal of the assessee is allowed

ITA 877/DEL/2021[2016-17]Status: DisposedITAT Delhi15 Mar 2022AY 2016-17

Bench: Dr. B. R. R. Kumarms. Astha Chandraita No. 877/Del/2021 : Asstt. Year : 2016-17 Shree Balaji Polymers, Vs Pr. Cit, Sco 6, Hsiidc, Sector-3, Karnal, Rohtak, Haryana-132001 Haryana-124001 (Appellant) (Respondent) Pan No. Aadfs4020K Assessee By : Sh. Vipul Arora, Ca Revenue By : Sh. Umesh Takyar, Sr. Dr Date Of Hearing: 08.02.2022 Date Of Pronouncement: 15.03.2022

For Appellant: Sh. Vipul Arora, CAFor Respondent: Sh. Umesh Takyar, Sr. DR

Section 142(1)Section 143Section 143(3)Section 263Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial Member ITA No. 877/Del/2021 : Asstt. Year : 2016-17 Shree Balaji Polymers, Vs Pr. CIT, SCO 6, HSIIDC, Sector-3, Karnal, Rohtak, Haryana-132001 Haryana-124001 (APPELLANT) (RESPONDENT) PAN No. AADFS4020K Assessee by : Sh. Vipul Arora, CA Revenue by : Sh. Umesh Takyar, Sr. DR Date of Hearing: 08.02.2022 Date of Pronouncement: 15.03.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. PCIT, Rohtak dated…

Smt. Mamta Sharma, Bargarh vs. Principal CIT (Central), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 33/CTK/2020[2012-13]Status: DisposedITAT Cuttack09 Dec 2021AY 2012-13

Bench: S/Shrichandra Mohan Garg & Manish Boradassessment Year :2012-13 Smt. Mamta Sharma, Ward Vs. Pr. Cit(Central), Visakhapatnam No.10, Near Govt. Bus Stand, Dist: Baragarh Pan/Gir No.Agvps 4382 G (Appellant) .. ( Respondent) Assessee By : Shri P.K.Mishra, Ar Revenue By : Shri M.K.Gautam, Cit (Dr) Date Of Hearing : 21/10/ 2021 Date Of Pronouncement :10/12/2021 O R D E R

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri M.K.Gautam, CIT (DR)

Section 132Section 153CSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRICHANDRA MOHAN GARG, JUDICIAL MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER Assessment Year :2012-13 Smt. Mamta Sharma, Ward Vs. Pr. CIT(Central), Visakhapatnam No.10, Near Govt. Bus Stand, Dist: Baragarh PAN/GIR No.agvps 4382 G (Appellant) .. ( Respondent) Assessee by : Shri P.K.Mishra, AR Revenue by : Shri M.K.Gautam, CIT (DR) Date of Hearing : 21/10/ 2021 Date of Pronouncement :10/12/2021 O R D E R Per Bench This is an appeal filed by the assessee against the order u/s 263 of the Act of the Pr. CIT(A), Visakhapatnam dated 11.3.2019 for the…

Sl Lumax Limited, Kanchipuram vs. DCIT Corporate Circle 6(2), Chennai

In the result, the appeal filed by assessee in ITA No

ITA 1692/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Feb 2020AY 2013-14

Bench: Shri Ramit Kochar & Shri Duvvuru R.L.Reddy*नधा,रण वष, /Assessment Year: 2013-14 M/S.Sl Lumax Ltd., V. The Principal Commissioner G-14, 15 & 25, Sipcot Industrial Of Income Tax, Room No.602, Park, Irrungattukottai, Vi Floor, Aayakar Bhawan, Sriperumbudur-602 117. New Block, Mahatama Gandhi Kancheepuram District. Road, Nungambakkam, Chennai-600034. [Pan: Aaacl 1857 B] (अपीलाथ//Appellant) (01यथ//Respondent) : Mr. Vikram Vijayaraghavan, अपीलाथ/ क2 ओर से/ Appellant By Adv. : Mr. A.Sundararajan, Cit 01यथ/ क2 ओर से /Respondent By : 28.11.2019 सुनवाई क2 तार"ख/Date Of Hearing : 10.02.2020 घोषणा क2 तार"ख /Date Of Pronouncement आदेश / O R D E R Per Ramit Kochar:

For Respondent: 28.11.2019

Section 143(3)Section 144C(3)Section 263Section 92C

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी र"मत कोचर, लेखा सद"य एवं "ी धु$वु% आर.एल. रे'डी, "या*यक सद"य के सम+ BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L.REDDY, JUDICIAL MEMBER *नधा,रण वष, /Assessment Year: 2013-14 M/s.SL Lumax Ltd., v. The Principal Commissioner G-14, 15 & 25, SIPCOT Industrial of Income Tax, Room No.602, Park, Irrungattukottai, VI Floor, Aayakar Bhawan, Sriperumbudur-602 117. New Block, Mahatama Gandhi Kancheepuram District. Road, Nungambakkam, Chennai-600034. [PAN: AAACL 1857 B] (अपीलाथ//Appellant) (01यथ//Responde…