NIIT v. CIT

60 Taxmann.com 313High Court2015#4065 most cited

What is NIIT v. CIT authority for?

An assessment order is erroneous and prejudicial to the interest of the revenue if the Assessing Officer fails to conduct a proper inquiry into the facts stated in the return, especially when circumstances warrant such an investigation. A mere pretense of inquiry is not sufficient.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

NIIT v. CIT · section 263 · erroneous and prejudicial · lack of inquiry · inadequate inquiry · assessing officer duty · prudence of inquiry · assessment order · revenue interest

Sections most often in play

Section 143(3)Section 14ASection 263Section 8D

Issues it is cited on

section 263(1)malabar industrialintangible assetssection 119share application moneychief commissionererroneous and prejudicialincome-tax officersection 263section 26section 142section 11

Judgments citing NIIT v. CIT

M/S Goa Bambay Roadlines vs. CIT, Hisar

In the result, the appeal of the assessee stands allowed

ITA 3104/DEL/2013[2008-09]Status: DisposedITAT Delhi29 Aug 2016AY 2008-09

Bench: Shri S.V. Mehrotra & Shri Chandra Mohan Garg

For Appellant: Shri Gurjeet Singh & Rakesh Jain, AdvsFor Respondent: Shri A.K. Saroha, CIT-DR
Section 143(3)Section 194C(3)(i)Section 194C(6)Section 263Section 263(1)Section 40

…rovisions of section 40a(ia) are not attracted. 6. Replying to above submissions of the ld. DR, placing reliance on the decision of the ITAT Delhi ‘E’ Bench in the case of NIIT Vs. CIT in ITA No. 2057/Del/2010 for A.Y 1999-2000 dated 27.3.2015 reported at 60 Taxmann.com 313 [Delhi submitted that as per para 28 to 28.2 of this order, merely a questionnaire was issued 9 and reply was filed by the assessee ipso facto does not fulfil the requirements of adequate enquire. The ld. DR vehemently pointed out that the assessee undertook transportation liability of goods form consigner destination to consignee dest…

DCIT, New Delhi vs. M/S. Hcl Comnet Ltd., New Delhi

In the result this ground is dismissed

ITA 6142/DEL/2012[2009-10]Status: DisposedITAT Delhi19 Aug 2016AY 2009-10

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg :

For Appellant: Shri Ajay Vohra Sr. Adv. &For Respondent: Shri A.K. Saroha CIT(DR) &
Section 143(3)Section 195Section 263Section 40Section 9(1)(vii)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI C.M. GARG : JUDICIAL MEMBER ITA nos. 321/Del/2012 (Asstt. Yr. 2004-05) 5651/Del/2012 (Asstt. Yr. 2006-07) 6142/Del/2012 (Asstt.Yr: 2009-10) ACIT, Circle 12(1), Vs. M/s HCL Comnet Ltd., New Delhi. 806, Siddhartha, 96 Nehru Place, New Delhi. PAN: AAACH 9667 H And ITA nos. 5907/Del/2010 (A.Y. 2006-07) (U/s 263 of the Act.) 5898/Del/2012 (A.Y. 2009-10) M/s HCL Comnet Ltd., Vs. ACIT, Circle 12(1), New Delhi. New Delhi. (Appellant) ( Respondent) Department by : Shri A.K. Saroha CIT(DR) & Shri Amrit…

Hcl Comnet Ltd., New Delhi vs. DCIT, New Delhi

In the result this ground is dismissed

ITA 5898/DEL/2012[2009-10]Status: DisposedITAT Delhi19 Aug 2016AY 2009-10

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg :

For Appellant: Shri Ajay Vohra Sr. Adv. &For Respondent: Shri A.K. Saroha CIT(DR) &
Section 143(3)Section 195Section 263Section 40Section 9(1)(vii)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI C.M. GARG : JUDICIAL MEMBER ITA nos. 321/Del/2012 (Asstt. Yr. 2004-05) 5651/Del/2012 (Asstt. Yr. 2006-07) 6142/Del/2012 (Asstt.Yr: 2009-10) ACIT, Circle 12(1), Vs. M/s HCL Comnet Ltd., New Delhi. 806, Siddhartha, 96 Nehru Place, New Delhi. PAN: AAACH 9667 H And ITA nos. 5907/Del/2010 (A.Y. 2006-07) (U/s 263 of the Act.) 5898/Del/2012 (A.Y. 2009-10) M/s HCL Comnet Ltd., Vs. ACIT, Circle 12(1), New Delhi. New Delhi. (Appellant) ( Respondent) Department by : Shri A.K. Saroha CIT(DR) & Shri Amrit…

DCIT, New Delhi vs. M/S. Hcl Comnet Ltd., New Delhi

In the result this ground is dismissed

ITA 5651/DEL/2012[2006-07]Status: DisposedITAT Delhi19 Aug 2016AY 2006-07

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg :

For Appellant: Shri Ajay Vohra Sr. Adv. &For Respondent: Shri A.K. Saroha CIT(DR) &
Section 143(3)Section 195Section 263Section 40Section 9(1)(vii)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI C.M. GARG : JUDICIAL MEMBER ITA nos. 321/Del/2012 (Asstt. Yr. 2004-05) 5651/Del/2012 (Asstt. Yr. 2006-07) 6142/Del/2012 (Asstt.Yr: 2009-10) ACIT, Circle 12(1), Vs. M/s HCL Comnet Ltd., New Delhi. 806, Siddhartha, 96 Nehru Place, New Delhi. PAN: AAACH 9667 H And ITA nos. 5907/Del/2010 (A.Y. 2006-07) (U/s 263 of the Act.) 5898/Del/2012 (A.Y. 2009-10) M/s HCL Comnet Ltd., Vs. ACIT, Circle 12(1), New Delhi. New Delhi. (Appellant) ( Respondent) Department by : Shri A.K. Saroha CIT(DR) & Shri Amrit…

ACIT, New Delhi vs. M/S. Hcl Comnet Ltd., New Delhi

In the result this ground is dismissed

ITA 321/DEL/2012[2004-05]Status: DisposedITAT Delhi19 Aug 2016AY 2004-05

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg :

For Appellant: Shri Ajay Vohra Sr. Adv. &For Respondent: Shri A.K. Saroha CIT(DR) &
Section 143(3)Section 195Section 263Section 40Section 9(1)(vii)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI C.M. GARG : JUDICIAL MEMBER ITA nos. 321/Del/2012 (Asstt. Yr. 2004-05) 5651/Del/2012 (Asstt. Yr. 2006-07) 6142/Del/2012 (Asstt.Yr: 2009-10) ACIT, Circle 12(1), Vs. M/s HCL Comnet Ltd., New Delhi. 806, Siddhartha, 96 Nehru Place, New Delhi. PAN: AAACH 9667 H And ITA nos. 5907/Del/2010 (A.Y. 2006-07) (U/s 263 of the Act.) 5898/Del/2012 (A.Y. 2009-10) M/s HCL Comnet Ltd., Vs. ACIT, Circle 12(1), New Delhi. New Delhi. (Appellant) ( Respondent) Department by : Shri A.K. Saroha CIT(DR) & Shri Amrit…

Hcl Comnet Ltd., New Delhi vs. CIT, New Delhi

In the result this ground is dismissed

ITA 5907/DEL/2010[2006-07]Status: DisposedITAT Delhi19 Aug 2016AY 2006-07

Bench: Shri S.V. Mehrotra : & Shri C.M. Garg :

For Appellant: Shri Ajay Vohra Sr. Adv. &For Respondent: Shri A.K. Saroha CIT(DR) &
Section 143(3)Section 195Section 263Section 40Section 9(1)(vii)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SHRI C.M. GARG : JUDICIAL MEMBER ITA nos. 321/Del/2012 (Asstt. Yr. 2004-05) 5651/Del/2012 (Asstt. Yr. 2006-07) 6142/Del/2012 (Asstt.Yr: 2009-10) ACIT, Circle 12(1), Vs. M/s HCL Comnet Ltd., New Delhi. 806, Siddhartha, 96 Nehru Place, New Delhi. PAN: AAACH 9667 H And ITA nos. 5907/Del/2010 (A.Y. 2006-07) (U/s 263 of the Act.) 5898/Del/2012 (A.Y. 2009-10) M/s HCL Comnet Ltd., Vs. ACIT, Circle 12(1), New Delhi. New Delhi. (Appellant) ( Respondent) Department by : Shri A.K. Saroha CIT(DR) & Shri Amrit…

Jindal Steel & Power Ltd., New Delhi vs. ACIT, Hisar

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

ITA 3128/DEL/2014[2008-09]Status: DisposedITAT Delhi31 Mar 2016AY 2008-09

Bench: Sh. C.M. Garg & Sh. O.P. Kant

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’: NEW DELH BEFORE SH. C.M. GARG, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 3283/Del/2013 & 3128/Del/2014 Assessment Year: 2008-09 M/s. Jindal Steel Power Ltd., Jindal Vs. CIT/ACIT, Hisar Centre, 12, Bhikaji Cama Place, New Delhi (PAN: AAACJ7097D) (Appellant) (Respondent) Appellant by Sh. Ajay Vohra, Sr. Advocate, Sh. Rohit Jain & Sh. Deepesh, Advocates Respondent by Sh. Ashok Manchanda, Standing Counsel and Sh. A.K. Arora, CIT(DR) Date hearing concluded on 07.03.2016 Date of pronouncement 31.03.2016 ORDER PER O.P. KANT, A.M.: These two app…

Jindal Steel Power Ltd., New Delhi vs. CIT, Hisar

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

ITA 3283/DEL/2013[2008-09]Status: DisposedITAT Delhi31 Mar 2016AY 2008-09

Bench: Sh. C.M. Garg & Sh. O.P. Kant

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’: NEW DELH BEFORE SH. C.M. GARG, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 3283/Del/2013 & 3128/Del/2014 Assessment Year: 2008-09 M/s. Jindal Steel Power Ltd., Jindal Vs. CIT/ACIT, Hisar Centre, 12, Bhikaji Cama Place, New Delhi (PAN: AAACJ7097D) (Appellant) (Respondent) Appellant by Sh. Ajay Vohra, Sr. Advocate, Sh. Rohit Jain & Sh. Deepesh, Advocates Respondent by Sh. Ashok Manchanda, Standing Counsel and Sh. A.K. Arora, CIT(DR) Date hearing concluded on 07.03.2016 Date of pronouncement 31.03.2016 ORDER PER O.P. KANT, A.M.: These two app…

Sh. Harpreet Singh Puniani, Delhi vs. Pr. CIT, New Delhi

The appeal is allowed

ITA 4228/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Mar 2016AY 2010-11

Bench: Shri I.C. Sudhir & Shri Prashant Maharishi Assessment Year: 2010-11 Harpreet Singh Puniani, Vs. Principal Cit, Prop. M/S. Broadband Technologies, Xvi, 84-B, Old Lajpat Rai Market, New Delhi. Delhi. (Pan: Aaipp2364E) (Appellant) (Respondent) Assessee By: Shri Manoj Kumar Mittal, Adv. Department By: Shri A.K. Saroha, Cit( Dr) Date Of Hearing : 20.01.2016 Date Of Pronouncement: 03 :03.2016 Order Per I.C. Sudhir:The Assessee Has Impugned The Revisional Order Passed Under Sec. 263 Of The Income-Tax Act, 1961 On Several Grounds Involving The Sole Issue Regarding The Validity Of The Order Passed Under Sec. 263 Of The Income-Tax Act, 1961. 2. The Assessee Has Also Moved Application For Condonation Of Delay In Filing The Present Appeal Late By 15 Days. It Has Been Explained That The Assessee Had Engaged Mr. Rakesh Kumar, Learned Ca To Represent Its Case Before The Learned Cit Against The Show-Cause Notice Issued Under Sec. 263

For Appellant: Shri Manoj Kumar Mittal, AdvFor Respondent: Shri A.K. Saroha, CIT( DR)
Section 143(1)Section 143(2)Section 154Section 263

…just farce or mere pretence of inquiry, cannot be said to be an inquiry at all, much less an inquiry needed to reach the level of satisfaction of the Assessing Officer on the given issue. He placed reliance on the following decisions: i) NIIT vs. CIT (2015) – 60 Taxmann.com 313 (Del._-Trib.; ii) CIT vs. Contimeters Elec. (P) Ltd. (2009) – 317 ITR 249 (Del.); iii) Manohar Lal Sharma vs. The Principal Secretary & Ors. – Writ Petition (CRL) No. 120 of 2012 & Ors. – order dated 24.9.2014 (SC); 9. Considering the above submissions, we find that before the Assessing Officer during the course of original assessment pro…