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 1095Income Tax Appellate Tribunal2006#1081 most cited

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.

101

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

Mrs. Khatiza S. Oomerbhoy · Section 263 · revisional power · erroneous and prejudicial to revenue · Malabar Industries · lack of enquiry · application of mind · assessment order erroneous · Commissioner of Income Tax revision · principles for section 263

Sections most often in play

Section 143(3)Section 263 Section 142(1)Section 115BBE Section 120 Section 139(1)Section 144A Section 147

Issues it is cited on

national tax tribunal section 120 section 144a section 129 revision under section 263 section 263(1)malabar industrial lack of enquiry erroneous and prejudicial section 54f chief commissioner section 54

Judgments citing Mrs. Khatiza S. Oomerbhoy v. ITO, Mumbai

M/S Ineos Commercial Services Uk Limited, Kolkata vs. CIT(It & Tp), Kolkata

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

ITA 298/KOL/2022[2017-18]Status: DisposedITAT Kolkata18 Jul 2023AY 2017-18

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 143(3)Section 263

…e 15 Assessment Year : 2017-2018 M/s. Ineos Commercial Services UK Limited 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 to…

Graphite India Ltd., Kolkata vs. Pr.CIT-4, Kolkata

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

ITA 1013/KOL/2019[2014-15]Status: DisposedITAT Kolkata03 Jul 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 115JSection 143(3)Section 14ASection 263Section 263(1)Section 40A(2)(b)

…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 to…

M/S Rani Sati Agro Tech Pvt. Ltd., Kolkata vs. ITO, Ward-12(3), Kolkata

In the result, appeal of the assessee is allowed

ITA 85/KOL/2022[2012-13]Status: DisposedITAT Kolkata19 Jun 2023AY 2012-13

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Ble

For Appellant: Shri Sunil Surana, FCAFor Respondent: Shri Abhijit Kundu, CIT D/R

Section 143(3)Section 144Section 263Section 68

…n, we hold that the assumption of jurisdiction by the DIT u/s 263 of the Act is not in accordance 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…

M/S Roy and Sahani Company, Hooghly vs. ITO, Ward 24(1), Hooghly

In the result, appeal of the assessee is allowed

ITA 169/KOL/2022[2017-18]Status: DisposedITAT Kolkata12 Jun 2023AY 2017-18

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Ble

For Appellant: Shri S.M. Surana, AdvocateFor Respondent: Shri Subhrajyoti Bhattacharjee, CIT D/R

Section 143(3)Section 263

…ion, we hold that the assumption of jurisdiction by the DIT u/s 263 of the Act is not in accordance with law. We, therefore, quash the same and grounds raised by the assessee are allowed." 16. 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…

Madhya Bihar Gramin Bank, Patna vs. C.I.T. -1

In the result, the appeal of the assessee is dismissed

ITA 23/PAT/2016[2011-12]Status: DisposedITAT Patna02 Jun 2023AY 2011-12

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

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 8 Assessment Year: 2011-2012 Madhya Bihar Gramin Bank following broader principle to judge the action of CIT taken under section 263. (i) The CIT must record satisfaction t…

K.R.Overseas Pvt. Ltd, Kolkata vs. PCIT-(Central)-2, Kolkata

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

ITA 185/KOL/2021[2015-16]Status: DisposedITAT Kolkata16 Mar 2023AY 2015-16

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 115BSection 143(2)Section 143(3)Section 14ASection 263Section 68

…n, we hold that the assumption of jurisdiction by the DIT u/s 263 of the Act is not in accordance with law. We, therefore, quash the same and grounds raised by the assessee are allowed." 10.8. 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…

M/S Banke Bihari Foods (P) Ltd, Patna vs. Pr. CIT-1, Patna

In the result, the appeal of the assessee is allowed

ITA 27/PAT/2022[2017-18]Status: DisposedITAT Patna13 Mar 2023AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 142(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. 12 Assessment Year: 2017-2018 M/s. Banke Bihari Foods (P) Limited (i) The CIT must record sa…

M/S. Pearl Tracom Pvt. Ltd., Kolkata vs. PCIT-4, Kolkata

ITA 495/KOL/2022[2012-2013]Status: DisposedITAT Kolkata06 Mar 2023AY 2012-2013

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 143(3)Section 263

…n, we hold that the assumption of jurisdiction by the DIT u/s 263 of the Act is not in accordance with law. We, therefore, quash the same and grounds raised by the assessee are allowed." 13.9. 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 Page 17 of 49 I.T.A. No.: 495/KOL/2022 Assessment Year: 2012-2013 M/s. Pearl Tracom Pvt. Ltd. the following broader principle to judge the action of CIT taken under section 263…

Monika Mondal, Kolkata vs. PCIT, Asansol

In the result, the appeal of the assessee is allowed

ITA 198/KOL/2022[2017-18]Status: DisposedITAT Kolkata13 Jan 2023AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawali.T.A. No. 198/Kol/2022 Assessment Year: 2017-2018

Section 143(2)Section 143(3)Section 263Section 270A

M/S. North Eastern Electric Power Corporation Ltd., Shillong vs. Assistant Commissioner of Income Tax, Circle - Shillong, Shillong

In the result, the appeal of the assessee in ITA

ITA 45/GTY/2019[2014-15]Status: DisposedITAT Guwahati12 Dec 2022AY 2014-15

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

Section 143(3)Section 263

…ion, we hold that the assumption of jurisdiction by the DIT u/s 263 of the Act is not in accordance with law. We, therefore, quash the same and grounds raised by the assessee are allowed." 23. 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…

M/S. North Eastern Electric Power Corporation Ltd., Shillong vs. Assistant Commissioner of Income Tax, Circle - Shillong, Shillong

In the result, the appeal of the assessee in ITA

ITA 418/GTY/2019[2014-15]Status: DisposedITAT Guwahati12 Dec 2022AY 2014-15

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

Section 143(3)Section 263

…ion, we hold that the assumption of jurisdiction by the DIT u/s 263 of the Act is not in accordance with law. We, therefore, quash the same and grounds raised by the assessee are allowed." 23. 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…

Zydus Healthcare Limited, Ahmedabad vs. PCIT, Siliguri

In the result, the appeal of the assessee is allowed

ITA 180/KOL/2021[2016-17]Status: DisposedITAT Kolkata20 Oct 2022AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 143(3)Section 263Section 92C

…tinent to take note of the fundamental 15 Assessment Year: 2016-2017 Zydus Healthcare Limited 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 to…

Bhiringhee Mining & Minerals Pvt. Ltd., Durgapur vs. PCIT - Burdwan, Burdwan

In the result, the appeal of the assessee is allowed

ITA 344/KOL/2022[2015-2016]Status: DisposedITAT Kolkata11 Oct 2022AY 2015-2016

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

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

Bharat Tirtha Rice Mill, Burdwan East vs. PCIT, Asansol

In the result, the appeal of the assessee is allowed

ITA 373/KOL/2022[2017-2018]Status: DisposedITAT Kolkata10 Oct 2022AY 2017-2018

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 249Section 253Section 263Section 3Section 5

…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. 14 Assessment Year: 2017-2018 Bharat Tirtha Rice Mill (i) The CIT must record satisfaction…

M/S Kinnor Kinnoree, Kolkata vs. CIT-X, Kolkata

In the result, the appeal of the assessee is allowed

ITA 176/KOL/2022[2005-06]Status: DisposedITAT Kolkata30 Aug 2022AY 2005-06

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

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

…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, 11 Assessment Year : 2005-2006 M/s. Kinnor Kinnoree 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…

Keshav Saraf, Kolkata vs. PCIT-15, Kolkata

In the result, the appeal of the assessee is dismissed

ITA 156/KOL/2021[2015-15]Status: DisposedITAT Kolkata25 Aug 2022AY 2015-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 108Section 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 12 Assessment Year : 2015-2016 Keshav Saraf taken under section 263. (i) The CIT must record satisfaction that the…

M/S Salarpuria Properties Pvt Ltd., Kolkata vs. PCIT, Central -2, Kolkata

In the result, the appeal of the assessee is allowed

ITA 130/KOL/2021[2010-11]Status: HeardITAT Kolkata03 Aug 2022AY 2010-11

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 132Section 139(1)Section 143(3)Section 153ASection 263Section 80I

H.P. Budhia Charitable Trust, Kolkata vs. ITO, (Exp.), Kolkata

In the result, the appeal of the assessee is allowed

ITA 456/KOL/2021[2016-17]Status: HeardITAT Kolkata19 Jul 2022AY 2016-17

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

Section 11Section 11(1)Section 12ASection 143(3)Section 263

…ITA No. 456/KOL/2021 A.Y. 2016-2017 H.P. Budhia Charitable Trust IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Manish Borad, Accountant Member I.T.A. No. 456/KOL/2021 Assessment Year: 2016-2017 H.P. Budhia Charitable Trust,....................................................Appellant C/o. RSVPC & Company, 41A, A.J.C. Bose Road, Suite No. 613, 6th Floor, Kolkata-700017 [PAN: AAATP8388C] -Vs.- Commissioner of Income Tax (Exemption)...............................Respondent Kolkata, 10, Middleton Row, 6th Floor, Kolkata-700071 Appearance…

Diamond Beverages Pvt. Ltd., Kolkata vs. PCIT-2, Kolkata

In the result, appeal of the assessee is allowed

ITA 208/KOL/2022[2017-18]Status: DisposedITAT Kolkata06 Jul 2022AY 2017-18

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Rajesh Kumar, Hon’Blei.T.A. No. 208/Kol/2022 Assessment Year: 2017-18 Diamond Beverages Private Limited Pr. Cit, Kolkata - 2 P-41, Taratala Road Vs Taratala Kolkata – 700 088 Pan : Aabcd3346C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : S. Agarwal, Aca Revenue By : Md. Ghayas Uddin, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 06/07/2022 घोषणा क" तारीख /Date Of Pronouncement: 06/07/2022 आदेश/O R D E R Per Shri Rajpal Yadav:

For Appellant: S. Agarwal, ACAFor Respondent: Md. Ghayas Uddin, CIT, D/R

Section 143Section 143(2)Section 263Section 263(1)Section 37Section 80G

Cygnus Vanijya Private Limited, Kolkata vs. I.T.O., Ward-11(4), Kolkata

In the result, the appeal of the assessee is allowed

ITA 361/KOL/2020[2015-16]Status: DisposedITAT Kolkata09 May 2022AY 2015-16

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

Section 133(6)Section 142(1)Section 143(3)Section 26Section 263

…ITA No. 361/KOL/2020 A.Y. 2015-2016 Cygnus Vanijya Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Manish Borad, Accountant Member I.T.A. No. 361/KOL/2020 Assessment Year: 2015-2016 Cygnus Vanijya Private Limited,....................................................Appellant BL-East, 5 th Floor-5EB, 3A, Canel Circular Road, Kankurgachi, Kolkata-700054 [PAN: AADCC7075M] -Vs.- Principal Commissioner of Income Tax-4, Kolkata,......................Respondent Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances…