What is Mrs. Khatiza S. Oomerbhoy v. ITO, Mumbai authority for?

This case outlines the fundamental tests for invoking Section 263, holding that an assessment order is 'erroneous' if based on incorrect facts or incorrect application of law, or passed without due inquiry. For revision, both the conditions of being erroneous and prejudicial to the interest of the Revenue must be fulfilled.

How many judgments cite Mrs. Khatiza S. Oomerbhoy v. ITO, Mumbai?

101 judgments on BharatTax cite Mrs. Khatiza S. Oomerbhoy v. ITO, Mumbai (101 TTJ 1095), spanning 2015 to 2025.

Which sections of the Income Tax Act does Mrs. Khatiza S. Oomerbhoy v. ITO, Mumbai come up under?

It is most often cited in judgments turning on Section 143(3), Section 263, Section 142(1), Section 115BBE, Section 120, Section 139(1).

Mrs. Khatiza S. Oomerbhoy v. ITO, Mumbai (101 TTJ 1095)

PHARMANZA HERBAL PRIVATE LIMITED,DHARMAJ vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, VADODARA-1, VAODARA

ITA 749/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad08 Oct 2025AY 2018-19

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Alpesh Parmar, CIT DR

Section 143(3)Section 263Section 35

…ever, the Pr. CIT noted that the present year (A.Y. 2018-19) clearly fell under the post-amendment regime, and hence, the DSIR quantification was binding. The Pr. CIT further cited the principle laid down by the ITAT in Mrs. Khatiza S. Oomerbhoy v. ITO [2006] 101 TTJ 1095 (Mum) and by the ITAT Kolkata in Britannia Industries Ltd. v. CIT (ITA No. 150/Kol/2021), emphasizing that an order passed on an incorrect assumption of facts or incorrect application of law is “erroneous,” and an order passed without due inquiry or application of mind is also liable to revision under section 263. Applying these principles, the…

AVTAR SINGH,KHARAR vs. PCIT-1, CHANDIGARH, CHANDIGARH

In the result, appeal is dismissed

ITA 652/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh07 Aug 2025AY 2011-12

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Vineet Aggarwal, CAFor Respondent: Shri Manav Bansal, CIT DR

Section 120Section 143(3)Section 144ASection 147Section 148Section 263

…old contentions of the ld. Representatives, we deem it pertinent to take note of the fundamental tests propounded in various judgments relevant for judging the action of the CIT taken u/s 263. The ITAT in the case of Mrs. Khatiza S. Oomerbhoy Vs. ITO, Mumbai, 101 TTJ 1095, analyzed in detail various authoritative pronouncements including the decision of Hon’ble Supreme Court in the case of Malabar Industries 243 ITR 83 and has propounded the following broader principle to judge the action of CIT taken under Section 263 : (i) The CIT must record satisfaction that the order of the AO is erroneous and prejudicial t…

GULZAR MOHD,MALERKOTLA vs. PCIT (CENTRAL), LUDHIANA

In the result, appeal of the assessee is allowed

ITA 379/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh28 Jul 2025AY 2018-19

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: Shri Ashwani Kumar &For Respondent: Shri Manav Bansal, CIT, DR

Section 115BSection 133ASection 142(1)Section 143(2)Section 143(3)Section 263Section 69B

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 379/CHD/2023 "नधा"रण वष" / Assessment Year : 2018-19 Shri Gulzar Mohd, बनाम The PCIT, Prop. M/s Gulzar Bone & Joint Central, VS Hospital, Ludhiana By Pass Road, Ludhiana. Malerkotla, Sangrur (Punjab). "थायी लेखा सं./PAN /TAN No: ACIPM6329E अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Ashwani Kumar & Ms. Muskan Garg, CAs राज"व क" ओर से/ Revenue by : Shri Manav Ba…

SH. SANJEEV GARG,PANCHKULA vs. PR. C.I.T., PANCHKULA

In the result, appeal of the assessee is allowed

ITA 365/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh28 May 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 365/Chd/2022 "नधा"रण वष" / Assessment Year: 2017-18 Shri Sanjeev Garg, Vs The Pcit, House No. 77, Sector 4, Panchkula. Panchkula. "थायी लेखा सं./Pan No: Afopg5637A अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ajay Jain, Ca Revenue By : Smt. Kusum Bansal, Cit, Dr Date Of Hearing : 02.04.2025 Date Of Pronouncement : 28.05.2025 Hybrid Hearing O R D E R

For Appellant: Shri Ajay Jain, CAFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 127Section 143(1)Section 143(2)Section 143(3)Section 263

…old contentions of the ld. Representatives, we deem it pertinent to take note of the fundamental tests propounded in various judgments relevant for judging the action of the CIT taken u/s 263. The ITAT in the case of Mrs. Khatiza S. Oomerbhoy Vs. ITO, Mumbai, 101 TTJ 1095, analyzed in detail various authoritative pronouncements including the decision of Hon’ble Supreme Court in the case of Malabar Industries 243 ITR 83 and has propounded the following broader principle to judge the action of CIT taken under section 263. A.Y.2017-18 14 (i) The CIT must record satisfaction that the order of the AO is erroneous and…

SANDHYA GOEL H.NO.101217, HUDA, JAGADHRI,HARYANA vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX PANCHKULA, HARYANA

In the result, appeal of the assessee is allowed

ITA 215/CHANDI/2024[2015-2016]Status: DisposedITAT Chandigarh14 May 2025AY 2015-2016

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: ShriSudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

Section 10(38)Section 132Section 143(3)Section 147Section 263

…contentions of the ld. Representatives, we deem it pertinent to take note of the fundamental tests propounded in various judgments relevant for judging the action of the CIT taken u/s 263. The ITAT in the case of Mrs. Khatiza S. Oomerbhoy Vs. ITO, Mumbai, 101 TTJ 1095, analyzed in detail various authoritative pronouncements including the decision of Hon’ble Supreme Court in the case of Malabar Industries 243 ITR 83 and has propounded the following broader principle to judge the action of CIT taken under section 263. (i) The CIT must record satisfaction that the order of the AO is erroneous and prejudicial…

VIKAS GUPTA ,INDORE vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), NAGPUR, NAGPUR

In the result, assessee’s appeal stands allowed

ITA 186/NAG/2024[2016-17]Status: DisposedITAT Nagpur21 Mar 2025AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Ms. Neha JainFor Respondent: Shri Sandipkumar Salunke

Section 132Section 139(1)Section 143(3)Section 153ASection 263

…old contentions of the ld. Representatives, we deem it pertinent to take note of the fundamental tests propounded in various judgments relevant for judging the action of the CIT taken u/s 263. The ITAT in the case of Mrs. Khatiza S. Oomerbhoy Vs. ITO, Mumbai, 101 TTJ 1095, analyzed in detail various authoritative pronounce– ments including the decision of Hon‟ble Supreme Court in the case of Malabar Industries 243 ITR 83 and has propounded the following broader principle to judge the action of CIT taken under section 263. (i) The CIT must record satisfaction that the order of the AO is erroneous and prejudicial t…

GANADHIPATI CONSTRUCTION PRIVATE LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 360/PAT/2024[2021-22]Status: DisposedITAT Patna16 Oct 2024AY 2021-22

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…if the view taken is erroneous. This power of revision can be exercised only where no enquiry, as required under the law, is done. It is not open to enquire in case of inadequate inquiry. 17. The ITAT in the case of Mrs. Khatiza S. Oomerbhoy vs. ITO, Mumbai, 101 TTJ 1095, analyzed in detail various authoritative pronouncements including the decision of Hon'ble Supreme Court in the case of Malabar Industries 243 ITR 83 and has propounded the following broader principle to judge the action of CIT taken under section 263: “(i) The CIT must record satisfaction that the order of the AO is erroneous and prejudicial to…

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 359/PAT/2024[2020-21]Status: DisposedITAT Patna16 Oct 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…if the view taken is erroneous. This power of revision can be exercised only where no enquiry, as required under the law, is done. It is not open to enquire in case of inadequate inquiry. 17. The ITAT in the case of Mrs. Khatiza S. Oomerbhoy vs. ITO, Mumbai, 101 TTJ 1095, analyzed in detail various authoritative pronouncements including the decision of Hon'ble Supreme Court in the case of Malabar Industries 243 ITR 83 and has propounded the following broader principle to judge the action of CIT taken under section 263: “(i) The CIT must record satisfaction that the order of the AO is erroneous and prejudicial to…

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 358/PAT/2024[2019-20]Status: DisposedITAT Patna16 Oct 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…if the view taken is erroneous. This power of revision can be exercised only where no enquiry, as required under the law, is done. It is not open to enquire in case of inadequate inquiry. 17. The ITAT in the case of Mrs. Khatiza S. Oomerbhoy vs. ITO, Mumbai, 101 TTJ 1095, analyzed in detail various authoritative pronouncements including the decision of Hon'ble Supreme Court in the case of Malabar Industries 243 ITR 83 and has propounded the following broader principle to judge the action of CIT taken under section 263: “(i) The CIT must record satisfaction that the order of the AO is erroneous and prejudicial to…

GANADHIPATI CONSTRUCTION PVT LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 357/PAT/2024[2018-19]Status: DisposedITAT Patna16 Oct 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…if the view taken is erroneous. This power of revision can be exercised only where no enquiry, as required under the law, is done. It is not open to enquire in case of inadequate inquiry. 17. The ITAT in the case of Mrs. Khatiza S. Oomerbhoy vs. ITO, Mumbai, 101 TTJ 1095, analyzed in detail various authoritative pronouncements including the decision of Hon'ble Supreme Court in the case of Malabar Industries 243 ITR 83 and has propounded the following broader principle to judge the action of CIT taken under section 263: “(i) The CIT must record satisfaction that the order of the AO is erroneous and prejudicial to…

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL , PATNA

In the result, all the appeals of the assessee bearing

ITA 356/PAT/2024[2017-18]Status: DisposedITAT Patna16 Oct 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

…if the view taken is erroneous. This power of revision can be exercised only where no enquiry, as required under the law, is done. It is not open to enquire in case of inadequate inquiry. 17. The ITAT in the case of Mrs. Khatiza S. Oomerbhoy vs. ITO, Mumbai, 101 TTJ 1095, analyzed in detail various authoritative pronouncements including the decision of Hon'ble Supreme Court in the case of Malabar Industries 243 ITR 83 and has propounded the following broader principle to judge the action of CIT taken under section 263: “(i) The CIT must record satisfaction that the order of the AO is erroneous and prejudicial to…

GOUTAM GHOSH,HOWRAH vs. P.C.I.T., KOLKATA - 13, KOLKATA

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

ITA 1080/KOL/2024[2018-2019]Status: DisposedITAT Kolkata16 Oct 2024AY 2018-2019

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

Section 263Section 45Section 56(2)(X)Section 56(2)(x)Section 69

…not in accordance Page 9 of 15 I.T.A. No.: 1080/KOL/2024 Assessment Year: 2018-19 Goutam Ghosh. with law. We, therefore, quash the same and grounds raised by the assessee are allowed." 13.1. The ITAT in the case of Mrs. Khatiza S. Oomerbhoy vs. ITO, Mumbai, 101 TTJ 1095, analyzed in detail various authoritative pronouncements including the decision of Hon'ble Supreme Court in the case of Malabar Industries 243 ITR 83 and has propounded the following broader principle to judge the action of CIT taken under section 263: “(i) The CIT must record satisfaction that the order of the AO is erroneous and prejudicial to…

SHANKAR ROADWAYS,BURDWAN vs. ACIT, CEN. CIR. 1(4), KOLKATA

In the result, the appeal of the assessee stands allowed

ITA 703/KOL/2024[2019-20]Status: DisposedITAT Kolkata30 Sept 2024AY 2019-20

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

Section 133ASection 143(3)Section 263Section 40

…the Act is not in accordance with law. We, therefore, quash the same and grounds raised by the assessee are allowed." I.T.A. No.703/Kol/2024 Assessment Year: 2019-20 Shankar roadways. 13.1. The ITAT in the case of Mrs. Khatiza S. Oomerbhoy vs. ITO, Mumbai, 101 TTJ 1095, analyzed in detail various authoritative pronouncements including the decision of Hon'ble Supreme Court in the case of Malabar Industries 243 ITR 83 and has propounded the following broader principle to judge the action of CIT taken under section 263: “(i) The CIT must record satisfaction that the order of the AO is erroneous and prejudicial to…