How many judgments cite Narayan Tatu Rane v. ITO?

220 judgments on BharatTax cite Narayan Tatu Rane v. ITO (70 Taxmann.com 227), spanning 2017 to 2026.

Which sections of the Income Tax Act does Narayan Tatu Rane v. ITO come up under?

It is most often cited in judgments turning on Section 263, Section 143(3), Section 147, Section 148, Section 142(1), Section 10(37).

Narayan Tatu Rane v. ITO

70 Taxmann.com 227Income Tax Appellate Tribunal2016#407 most cited

What is Narayan Tatu Rane v. ITO authority for?

Before revising an assessment order under Section 263, the CIT/PCIT must conduct their own inquiries or verifications to establish that the Assessing Officer's order is erroneous and unsustainable in law, rather than merely directing further inquiry or pointing out the AO's lack of inquiry.

220

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2026.

Also referred to as

Narayan Tatu Rane v. ITO · Section 263 · revisional powers · PCIT · erroneous and prejudicial · inadequate enquiry by AO · Commissioner's own inquiry · assessment order unsustainable · Malabar Industrial · Section 143(3)

Sections most often in play

Section 263 Section 143(3)Section 147 Section 148 Section 142(1)Section 10(37)Section 145A(b)Section 151

Issues it is cited on

public servant inadequate enquiry section 263(1)lack of enquiry prejudicial to interest of revenue malabar industrial revision u/s 263 revision under section 263 assessment order erroneous erroneous and prejudicial non application of mind section 119

Judgments citing Narayan Tatu Rane v. ITO

Sukhdev Chayal, Bikaner vs. PCIT-1, Jodhpur

In the result, this appeal of the assessee is allowed

ITA 26/JODH/2021[2016-17]Status: DisposedITAT Jodhpur07 Oct 2021AY 2016-17

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year: 2016-17 Sukhdev Chayal, Vs. Pr.Cit-1, Near Ratan Sagar Well, Jodhpur. Bikaner. Pan No. Afjpc 9250 J

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH, JODHPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Assessment Year: 2016-17 Sukhdev Chayal, Vs. Pr.CIT-1, Near Ratan Sagar Well, Jodhpur. Bikaner. PAN No. AFJPC 9250 J Assessee by Shri Manish Surana, CA Revenue by Smt. Sanchita Kumar, CIT-DR Date of Hearing 11/08/2021 Date of Pronouncement 07/10/2021 O R D E R PER: SANDEEP GOSAIN, J.M. The present appeal has been filed by the assessee against the order of the ld. Pr.CIT-1, Jodhpur dated 19/03/2021 for A.Y. 2016-17 passed u/s 263 of the Income Tax Act, 1961 (in s…

Sunita Agarwal, Bikaner vs. PCIT-1, Jodhpur

In the result, this appeal of the assessee is allowed

ITA 25/JODH/2021[2016-17]Status: DisposedITAT Jodhpur07 Oct 2021AY 2016-17

Bench: Hon’Ble Sh. Sandeep Gosain & Hon’Ble Sh. Vikram Singh Yadavassessment Year: 2016-17 Sunita Agarwal, Vs. Pr.Cit-1, 98, Industrial Area, Jodhpur. Bikaner. Pan No. Aeopa 9467 R

Section 115Section 131Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH, JODHPUR BEFORE HON’BLE SH. SANDEEP GOSAIN, JUDICIAL MEMBER AND HON’BLE SH. VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Assessment Year: 2016-17 Sunita Agarwal, Vs. Pr.CIT-1, 98, Industrial Area, Jodhpur. Bikaner. PAN No. AEOPA 9467 R Assessee by Shri Manish Surana, CA Revenue by Smt. Sanchita Kumar, CIT-DR Date of Hearing 11/08/2021 Date of Pronouncement 07/10/2021 O R D E R PER: SANDEEP GOSAIN, J.M. The present appeal has been filed by the assessee against the order of the ld. Pr.CIT-1, Jodhpur dated 10/03/2021 for A.Y. 2016-17 passed u/s 263 of the Income Tax Act,…

M/S Dsiidc Ltd., New Delhi vs. Pr.CIT-03, New Delhi

The appeal of the assessee is dismissed

ITA 2674/DEL/2016[2012-13]Status: DisposedITAT Delhi09 Sept 2021AY 2012-13

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 142(1)Section 143(2)Section 143(3)Section 263Section 801Section 80I

…ion claimed. The Ld. AR submitted that the Principal CIT has only formed second opinion which is not permissible u/s 263 of the Act and reiterated explanation of Section 263. The Ld. AR relied upon the following decisions:- 1. Narayan Tatu Rane Vs. ITO[2016] 70 Taxmann 227 (Mumbai-Trib.) 2. CIT v. Ashish Rajpal [2009] 320ITR 674 (Delhi) (HC) 3. CIT v. Vikas Polymers [2010] 194 Taxmann 57 (Delhi) (HC) 4. Salora International Ltd. v. Addl. CIT [2005] 2 SOT 705 (Delhi) (Trib.) 5. Malabar Industrial Co. Ltd. v. CIT 243 ITR 83 (SC) 6. CIT v. Sohana Woollen Mills [2008] 296 ITR 238 (P&H) (HC) 7. CIT v. Sunbeam Auto Lt…

M/S Dsiidc Ltd., New Delhi vs. Pr.CIT-03, New Delhi

The appeal of the assessee is dismissed

ITA 2673/DEL/2016[2011-12]Status: DisposedITAT Delhi09 Sept 2021AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 142(1)Section 143(2)Section 143(3)Section 263Section 801Section 80I

Vishal Kumar Mansinghka, Varanasi vs. PCIT, Varanasi

In the result, the appeal is allowed

ITA 6/VNS/2021[2017-2018]Status: DisposedITAT Varanasi01 Sept 2021AY 2017-2018

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2017-18 Vishal Kumar Mansinghka V. The Principal Cit B-38/47, K-8, Gokul Nagar Allahabad Motijhil, Mahmoorganj Varanasi Tan/Pan:Ajcpm34548 (Appellant) (Respondent) Appellant By: Shri V. K. Jindal, C.A. Respondent By: Smt. Abha Kala Chanda, Cit (Dr) Date Of Hearing: 12 08 2021 Date Of Pronouncement: 01 09 2021 O R D E R

For Appellant: Shri V. K. Jindal, C.AFor Respondent: Smt. Abha Kala Chanda, CIT (DR)

Section 143Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL VARANASI CIRCUIT BENCH, VARANASI [Through Virtual Hearing] BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2017-18 Vishal Kumar Mansinghka v. The Principal CIT B-38/47, K-8, Gokul Nagar Allahabad Motijhil, Mahmoorganj Varanasi TAN/PAN:AJCPM34548 (Appellant) (Respondent) Appellant by: Shri V. K. Jindal, C.A. Respondent by: Smt. Abha Kala Chanda, CIT (DR) Date of hearing: 12 08 2021 Date of pronouncement: 01 09 2021 O R D E R PER A.D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. Pr. CIT, Varanasi, dated 03…

Sh. Gurbachan Singh Brar, Moga vs. ITO, Ward - 1, Moga

ITA 207/ASR/2017[2010-11]Status: DisposedITAT Amritsar16 Aug 2021AY 2010-11

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 132Section 143(2)Section 153ASection 153CSection 263(1)

…In the Income-Tax Appellate Tribunal, Amritsar Bench, Amritsar Before : Shri Laliet Kumar, Judicial Member And Dr. Mitha Lal Meena, Accountant Member ITA Nos. 204 to 205/Asr/2017 Assessment Year2010-11 V.S. ITO, Ward – 2 Smt Surinder Kaur Brar D/o. Sh. Pal Singh Moga C/o. Brar Motors, Moga Road Baghanpurana, Distt. Moga PAN:ACWPB4197M (Appellant) (Respondent) ITA Nos. 206/Asr/2017 Assessment Year2010-11 V.S. ITO, Ward – 2 Sh. Santokh Singh Brar Prop. M/s. EssEss Filling Station Moga C/o. Brar Motors, Moga Road Baghanpurana, Distt. Moga PAN:ADBPB2312A (Appellant) (Respondent) ITA Nos. 207/Asr/2017 Assessment Ye…

Sh. Santokh Singh Brar, Moga vs. ITO, Ward - 2, Moga

ITA 206/ASR/2017[2010-11]Status: DisposedITAT Amritsar16 Aug 2021AY 2010-11

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 132Section 143(2)Section 153ASection 153CSection 263(1)

Nkb Infrastructure (P) Ltd, Rewari vs. Pr. CIT, Faridabad

In the result, the appeal of the assessee is allowed

ITA 450/DEL/2021[2015-16]Status: DisposedITAT Delhi27 Jul 2021AY 2015-16

Bench: Shri Kul Bharat & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2015-16

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [Through Video Conferencing] Assessment Year: 2015-16 M/s. NKB Infrastructure (P) Vs. Pr. CIT, Ltd., Faridabad Behind Old PNB Building, Qutabpur, Rewari, Haryana PAN :AADCN5591K (Appellant) (Respondent) Appellant by Sh. Gautam Jain, Adv. Sh. Lalit Mohan, CA Respondent by Ms. Pramita M. Biswas, CIT(DR) Date of hearing 12.07.2021 Date of pronouncement 27.07.2021 ORDER PER O.P. KANT, AM: This appeal has been preferred by the assessee against the order dated 16/03/2021 p…

Shrimati Ravinder Bawa, Jalandhar vs. Income Tax Officer Ward-2(3), Jalandhar

In the result, the appeal of the assessee is allowed

ITA 703/ASR/2019[2011-12]Status: DisposedITAT Amritsar14 Jul 2021AY 2011-12

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 133(6)Section 143Section 143(3)Section 148Section 263Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. LALIET KUMAR, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. No. 703/Asr/2019 Assessment Year: 2011-12 Smt. Ravinder Bawa Vs. Income Tax Officer, Prop. M/s Ramco Auto Ward-2(3), Industries, Preet Nagar, Jalandhar Jalandhar [PAN: AAMPB 2811N] (Appellant) (Respondent) Appellant by Sh. Surinder Mahajan, Sh. Kuldeep Bhagat, C.A. & Sh. Vikas Bhagat, Adv. Respondent by Sh Anupam Kant Garg CIT(DR) Date of Hearing 09.07.2021 Date of Pronouncement 14.07.2021 ORDER Per Laliet Kumar, J.M. This appeal of the assessee is direct…

J.R.D Tata Trust, Mumbai vs. CIT (E), Mumbai

In the result, appeal is allowed

ITA 3739/MUM/2019[2009-10]Status: DisposedITAT Mumbai01 Jul 2021AY 2009-10

Bench: Shri Pramod Kumar, Vice- & Shri Vikas Awasthyआअसं. 3739/मुं/2019 ("न. व. 2009-10 ) J R D Tata Trust, Bombay House, 24, Homi Mody Street, Fort, Mumbai 400 001 Pan: Aaatt-0165-F ...... अपीलाथ" /Appellant बनाम Vs. The Commissioner Of Income Tax(Exemptions), 6Th Floor, Piramal Chambers, Lalbaug, Parel, Mumbai 400 012. ..... ""तवाद"/Respondent Appellant By : Shri Percy Pardiwalla, Sr.Advocate With Shri Madhur Aggrawal, Advocate Respondent By : Shri Prabhat Kumar Gupta(Dr)

For Appellant: Shri Percy Pardiwalla, Sr.Advocate with Shri Madhur Aggrawal, AdvocateFor Respondent: Shri Prabhat Kumar Gupta(DR)

Section 143(3)Section 263

…आयकर अपील"य अ"धकरण मुंबई पीठ “ एफ”, मुंबई "ी "मोद कुमार, उपा"य" एवं "ी "वकास अव"थी, "या"यक सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ F”, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE-PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 3739/मुं/2019 ("न. व. 2009-10 ) J R D Tata Trust, Bombay House, 24, Homi Mody Street, Fort, Mumbai 400 001 PAN: AAATT-0165-F ...... अपीलाथ" /Appellant बनाम Vs. The Commissioner of Income Tax(Exemptions), 6th Floor, Piramal Chambers, Lalbaug, Parel, Mumbai 400 012. ..... ""तवाद"/Respondent Appellant by : Shri Percy Pardiwalla, Sr.Advocate with Shri Madhur Aggrawal,…

Shree Cement Limited, Beawar vs. Pr.CIT, Udaipur

In the result, the appeal of the assessee is allowed

ITA 4/JPR/2021[2014-15]Status: DisposedITAT Jaipur23 Jun 2021AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 04/Jp/2021 Assessment Year: 2014-15 Shree Cement Limited, Cuke Pr.Cit, Vs. Bangur Nagar, Post Box No. 33, Udaipur. Beawar. Pan No.: Aaccs 8796 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Dilip Desai (Ca) Shri Vijay Shah (Ca) Shri Mohit Choudhary (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 01/04/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 23/06/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of Ld. Pcit, Udaipur Dated 03.02.2021 Passed U/S 263 Of The Income Tax Act, 1961 (In Short The Act) For The Assessment Year 2014-15. The Grounds Of Appeal Taken By The Assessee Are As Under: “1. That On The Facts & In The Circumstances Of The Case, The Learned Principal Commissioner Of Income Tax – Udaipur, (Here- In- After Referred To As Ld. Pr. Cit) Was Not Justified In Initiating Proceedings U/S 263 Of The Income Tax Act, 1961 Since The Order Passed By The Assessing Officer (A.O.) Was Neither Erroneous Nor Prejudicial To The Interest Of The Revenue.

For Appellant: Shri Dilip Desai (CA)For Respondent: Shri B.K. Gupta (CIT-DR)

Section 115JSection 142(1)Section 143(2)Section 143(3)Section 263

…iple 4 – CIT cannot set aside the issue to AO without pointing out specific unsustainability in the claims allowed by A.O. and without conducting enquiry on his own and giving a specific finding about the same. Refer – (1) Narayan Tatu Rane –vs.- ITO (2016) 70 Taxmann.com 227 (Mum Trb): Held that CIT, before holding an order to be erroneous, should have conducted necessary enquiries or verification in order to show that the finding given by the assessing officer is erroneous and should have shown that the view taken by the AO is unsustainable in law. In the instant case, CIT has failed to do so and has simply e…

Aditya Birla Nuvo Ltd (Since Amalgamated With Grasim Industries Limited), Mumbai vs. Principal Commissioner of Income Tax Central 1, Mumbai

In the result, the appeal of the assessee is allowed

ITA 1964/MUM/2019[2013-14]Status: DisposedITAT Mumbai24 May 2021AY 2013-14

Bench: Us, We Find That The Effective Issue To Be Decided In This Appeal Is As To Whether The Ld Pcit Was Justified In Invoking Revision Jurisdiction U/S 263 Of The Act In The Facts & Circumstances Of The Case.

Section 115JSection 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A‘ BENCH, MUMBAI BEFORE: SHRI MAHAVIR SINGH, VP & SHRI M.BALAGANESH, AM M/s. Grasim Industries Ltd. Vs. Principal Commissioner of (Successor to Aditya Birla Income Tax, Central (1) Nuvo Ltd.,) Room No.1001, 10th Floor, A- Wing, 2nd Floor Old CGO Building Annexe Aditya Birla Centre M.K.Road, Mumbai - 400020 S.K.Ahire Marg, Worli Mumbai- 400 030 PAN/GIR No.AAACI1747H (Appellant) .. (Respondent) Assessee by Shri Ronak Doshi and Ms. Gunjan Kakkad Revenue by Shri Brajendra Kumar, Shri Anadi Varma and Shri Micheal Jerald Date of Hearing 14/05/2021 Date of Pronouncement 24/05…

Mr. Abhisar Sharma, Noida vs. DCIT, New Delhi

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

ITA 3285/DEL/2015[2005-06]Status: DisposedITAT Delhi27 Jan 2021AY 2005-06

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2005-06 Mr. Abhisar Sharma, Vs Dcit, B-602, Plot No.F-2, Circle-64(1), The Crescent, B-Block, Room No.314, Sector-50, Pratyakshkar Bhawan, Noida. Civic Centre, New Delhi. Pan: Aigps3840N (Appellant) (Respondent) Assessee By : Shri Gautam Jain, Advocate & Shri Lalit Mohan, Ca Revenue By : Shri J.K. Mishra, Cit-Dr. Date Of Hearing : 12.01.2021 Date Of Pronouncement : 27.01.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 30Th March, 2015 Passed U/S 263 Of The It Act By The Pcit-22, Delhi, Relating To Assessment Year 2005-06. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Individual & Filed His Return Of Income On 22Nd July, 2005 Declaring Income Of Rs.9,00,355/-. The Assessee In The Return Of Income Had Declared Income From Salary At Rs.9,81,964/- & Loss From House Property At Rs.81,609/-. The Return Was Processed U/S 143(1) Of The Act On 4Th July, 2006 At The Same Income. Subsequently, The Case Of The Assessee Was Reopened By Issue Of Notice U/S 148 Of The Act Dated 27Th March, 2012 After Obtaining Prior Approval Of The Addl. Cit, Range-7, New Delhi, Vide His Letter No.526 Dated 27Th March, 2012. The Ao Completed The Assessment U/S 147/143(3) On 28Th March, 2013, Determining The Income Of The Assessee At Rs.11,03,270/- As Against The Returned Income Of Rs.9,00,355/- Wherein He Made The Following Additions:-

For Appellant: Shri Gautam Jain, Advocate &For Respondent: Shri J.K. Mishra, CIT-DR

Section 127Section 143(1)Section 147Section 148Section 17Section 17(2)Section 263Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : D : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2005-06 Mr. Abhisar Sharma, Vs DCIT, B-602, Plot No.F-2, Circle-64(1), The Crescent, B-Block, Room No.314, Sector-50, Pratyakshkar Bhawan, Noida. Civic Centre, New Delhi. PAN: AIGPS3840N (Appellant) (Respondent) Assessee by : Shri Gautam Jain, Advocate & Shri Lalit Mohan, CA Revenue by : Shri J.K. Mishra, CIT-DR. Date of Hearing : 12.01.2021 Date of Pronouncement : 27.01.2021 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed aga…

Solarfield Energy Private Limited, Mumbai vs. Principal Commissioner of Income Tax, -2, Mumbai

ITA 292/MUM/2019[2013-14]Status: DisposedITAT Mumbai07 Jan 2021AY 2013-14

Bench: Shri Pramod Kumar & Shri Ravish Soodsolarfield Energy Private Pr. Commissioner Of Income Tax-2 Limited, Hinduja House, Room No. 344, Aayakar Bhavan, Vs. 171, Dr. Annie Besent Road, M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan – Aaocs4380A (Appellant) (Respondent)

For Appellant: Shri Jehangir Mistri, Senior AdvocateFor Respondent: Shri Sandeep Raj, CIT D.R

Section 115JSection 143(1)Section 143(3)Section 263

…Solarfield Energy Pvt. Ltd. Vs. Pr. Commissioner of Income Tax-2 1 ITA No. 292/Mum/2019 A.Y. 2014-15 IN THE INCOME TAX APPELLATE TRIBUNAL “G” Bench, Mumbai Before Shri Pramod Kumar, Vice president and Shri Ravish Sood, Judicial Member Solarfield Energy Private Pr. Commissioner of Income Tax-2 Limited, Hinduja House, Room No. 344, Aayakar Bhavan, Vs. 171, Dr. Annie Besent Road, M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 PAN – AAOCS4380A (Appellant) (Respondent) Appellant by: Shri Jehangir Mistri, Senior Advocate Respondent by: Shri Sandeep Raj, CIT D.R Date of Hearing: 20.10.2020 Date of Pronouncement…

Play Games 24 X 7 Private Limited, Mumbai vs. Pr. .CIT-(A) 13, Mumbai

In the result, this appeal by the assessee stands allowed for statistical purposes

ITA 3910/MUM/2019[2015-16]Status: DisposedITAT Mumbai05 Jan 2021AY 2015-16

Bench: Shri Shamim Yahya & Shri Ram Lal Negi: A.Y : 2015-16

For Appellant: Shri Percy PardiwalaFor Respondent: Shri Shishir Dhamija

Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER : A.Y : 2015-16 Play Games 24x7 Private Limited Vs. Pr. Commissioner of Income 401, B-Wing, 4th floor, Interface 16, Tax - 13, Mumbai. (Respondent) Off Malad Link Road, Malad (W), Mumbai 400 067. PAN : AADCP9139P (Appellant) Appellant by : Shri Percy Pardiwala Respondent by : Shri Shishir Dhamija Date of Hearing : 22/10/2020 Date of Pronouncement : 05/01/2021 O R D E R PER SHAMIM YAYHA, AM This is an appeal by the assessee directed against order of learned Commiss…

J.R.D Tata Trust, Mumbai vs. CIT (E), Mumbai

In the result, the appeal is allowed

ITA 3738/MUM/2019[2014-15]Status: DisposedITAT Mumbai28 Dec 2020AY 2014-15

Section 12ASection 13(1)(c)Section 143(3)Section 263

…hat it has also accepted that Explanation (2) to Section 263 is clarificatory in nature. However, by relying on the following two judgments; (i) Torrent Pharmaceuticals Ltd. vs DCIT [2018] 97 Taxmann.com 671 (Ahemadabad Tribunal) (ii) Narayan Tatu Rane [2016] 70 Taxmann.com 227 (Mumbai), It is claimed that the explanation being clarificatory in nature, it would not lead to dilution of basic requirements of Section 263 (1) of the I.T. Act. In this regard, it is stated that the discussion made so far on facts of each issue and in view of judicial pronouncements discussed in Para 14 above, it is very clear that on f…

Ratan Tata Trust, Mumbai vs. CIT (E), Mumbai

In the result, the appeal is allowed

ITA 3737/MUM/2019[2014-15]Status: DisposedITAT Mumbai28 Dec 2020AY 2014-15

Section 12ASection 13(1)(c)Section 143(3)Section 263

M/S. Om Prakash Badaya (HUF), Jaipur vs. Pr.CIT, Alwar

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

ITA 217/JPR/2020[2015-16]Status: DisposedITAT Jaipur13 Nov 2020AY 2015-16

For Appellant: Shri Manish Agrawal (AR)For Respondent: Shri A.S. Nehra (ACIT-DR)

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR BEFORE: SHRI KUL BHARAT, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No.217/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2015-16 cuke Shri Om Prakash Badaya, Pr. CIT Vs. HUF, Alwar 42, Agrasen Nagar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABHO0013L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by:Shri Manish Agrawal (AR) jktLo dh vksj ls@ Revenue by : Shri A.S. Nehra (ACIT-DR) lquokbZ dh rkjh[k@ Date of Hearing : 19/11/2020 mn?kks"k.kk dh rkjh[k@ Date of Pronouncement…

Gouri Shankar Goyal, Siliguri vs. I.T.O.Ward-1(3), Siliguri

In the result, the appeal of the assessee is allowed

ITA 517/KOL/2019[2014-15]Status: DisposedITAT Kolkata12 Jun 2020AY 2014-15

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.517/Kol/2019 (निर्धारणवर्ा / Assessment Year:2014-15) Gouri Shankar Goyal Vs. Pcit, Siliguri

For Appellant: Shri Subash Agarwal, A.RFor Respondent: Shri Dhrubajyoti Roy, JCIT

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.517/Kol/2019 (निर्धारणवर्ा / Assessment Year:2014-15) Gouri Shankar Goyal Vs. PCIT, Siliguri Agrasen Road, Khalpara Siliguri-734005 स्थायीलेखासं./जीआइआरसं./PAN/GIR No.: ADGPG 0529 B (Appellant) .. (Respondent) Appellant by :Shri Subash Agarwal, A.R. Respondent by :Shri Dhrubajyoti Roy, JCIT सुनवाईकीतारीख/ Date of Hearing : 15/01/2020 घोषणाकीतारीख/Date of Pronouncement : 12/06/2020 आदेश / O R D E R Per Dr. A.L. Saini, AM: The captioned appeal filed by the assessee, pertaining to assessment…

Niit Foundation, New Delhi vs. CIT(E), New Delhi

In the result, the appeal of the assessee is allowed

ITA 4868/DEL/2019[2014-15]Status: DisposedITAT Delhi27 May 2020AY 2014-15

Bench: Shri Prashant Maharishi & Shri K.N.Charyniit Foundation, Vs. Cit(E), Plot No. 8, Balaji Estate, New Delhi Sudarshan Munjal Marg, Kalkaji, New Delhi Pan: Aacan3951E (Appellant) (Respondent)

For Appellant: Shri Yogesh Thar , CAFor Respondent: Ms. Parmita M. Biswas, CIT DR

Section 11Section 12ASection 143(3)Section 2(15)Section 263Section 80G

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER NIIT Foundation, Vs. CIT(E), Plot No. 8, Balaji Estate, New Delhi Sudarshan Munjal Marg, Kalkaji, New Delhi PAN: AACAN3951E (Appellant) (Respondent) Assessee by : Shri Yogesh Thar , CA Shri Ankit Agarwal, CA Revenue by: Ms. Parmita M. Biswas, CIT DR Date of Hearing 19/03/2020 Date of pronouncement 27/05/2020 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This is an appeal filed by the assessee against the order of the ld. CIT (Exemption), New Delhi dated 26.03.2018 for the A…