Parashuram Pottery Works Co. Ltd. v. ITO

106 ITR 1Supreme Court of India1977#143 most cited

What is Parashuram Pottery Works Co. Ltd. v. ITO authority for?

The principle of finality dictates that stale issues should not be reactivated, and lapse of time brings repose to judicial and quasi-judicial controversies. A Commissioner cannot substitute their judgment for the Assessing Officer's unless the assessment order is legally erroneous, not merely less elaborate, thus limiting revisionary powers under Section 263.

486

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 1991 to 2026.

Also referred to as

Parashuram Pottery Works Co. Ltd. v. ITO · Parashuram Pottery · Section 263 · erroneous order · revision power · substitution of Commissioner's judgment · finality of assessment · stale issues · judicial precedent · 106 ITR 1

Sections most often in play

Section 143(3)Section 147Section 148Section 263Section 142(1)Section 151Section 69CSection 68
Read the full judgment

Issues it is cited on

section 10(31a)section 100section 76section 142(2c)section 153b(1)(b)section 150(1)section 153b(1)rectification under section 154section 144basection 33(4)section 206csection 158bc

Judgments citing Parashuram Pottery Works Co. Ltd. v. ITO

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Sapna Karnani, Tonk Phatak

In the result, the appeals of the revenue in ITA No

ITA 709/JPR/2025[2013-14]Status: DisposedITAT Jaipur14 Oct 2025AY 2013-14
For Appellant: Shri Deepak Sharma, CAFor Respondent: Ms. Alka Gautam, CIT, DR
Section 127Section 139(1)Section 153ASection 153CSection 68Section 69C

…A) will not confer power to assume jurisdiction to the AO to initiate reassessment proceeding. Even otherwise the apex court has also while dealing with the provision of section 147/148 of the Act in the case of Parashuram Pottery Works Co. Ltd Vs ITO [ 1977] 106 ITR 1 held that; "According to section 148 of the Act of 1961, before making the assessment, reassessment or recomputation under section 147, the Income-tax Officer shall serve on the assessee a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 139; and the provisions of the Act shall, so…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Karnani Solvex Private Limited, Jaipur

In the result, the appeals of the revenue in ITA No

ITA 480/JPR/2025[2014-15]Status: DisposedITAT Jaipur13 Oct 2025AY 2014-15
For Appellant: Shri Deepak Sharma, CAFor Respondent: MS. Alka Gautam, CIT
Section 127Section 132(4)Section 153ASection 68

…A) will not confer power to assume jurisdiction to the AO to initiate reassessment proceeding. Even otherwise the apex court has also while dealing with the provision of section 147/148 of the Act in the case of Parashuram Pottery Works Co. Ltd Vs ITO [ 1977] 106 ITR 1 held that; “According to section 148 of the Act of 1961, before making the assessment, reassessment or recomputation under section 147, the Income-tax Officer shall serve on the assessee a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 139; and the provisions of the Act shall, so…

Saurashtra Gramin Bank Manager (F & A), Rajkot vs. The Pr. Commissioner of Income Tax-I, Rajkot

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

ITA 37/RJT/2022[2017-18]Status: DisposedITAT Rajkot30 Sept 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 37/Rjt/2022 (Assessment Year: 2017-18) (Hybrid Hearing) Saurashtra Gramin Bank Vs. The Pr. Cit-1, Manager (F & A), Rajkot 1St Floor Wing 2, Lic Jeevan Prakash Building, Tagore Road, Rajkot-360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aahas2116H (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Ms. A.D. Vyas, ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 143(3)Section 14ASection 263Section 36(1)(viii)Section 37(1)

…sues should not be reactivated beyond a particular stage and that lapse of time must induce repose in and set at rest judicial and quasi-judicial controversies as it must in other spheres of human activity. [See: Parashuram Pottery Works Co. Ltd. v. ITO[1977] 106 ITR 1 (SC) at page 10]. ****** ITA No. 37/Rjt/2022 A.Y. 2017-18 Saurashtra Gramin Bank Manager v. PCIT From the aforesaid definitions it is clear that an order cannot be termed as erroneous unless it is not in accordance with law. If an Income-tax Officer acting in accordance with law makes a certain assessment, the same cannot be branded as erroneous b…

Pramod Gupta, Gurgaon vs. ITO Ward - 46(5), New Delhi

Accordingly the appeal of the assessee succeeds. The same is allowed

ITA 3648/DEL/2019[2010-11]Status: DisposedITAT Delhi30 Sept 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklaassessment Year: 2010-11 Pramod Gupta, Vs Ito, B-44, Pinnacle, Sector-43, Ward-46(5), Dlf Phase-05, New Delhi. Gurgaon – 122 009. Pan: Aanpg2866P (Appellant) (Respondent) Assessee By : Shri K. Sampath, Advocate & Shri V. Rajakumar, Advocate Revenue By : Ms Harpreet Kaur Hansra, Sr. Dr Date Of Hearing : 30.07.2025 Date Of Pronouncement : 30.09.2025

For Appellant: Shri K. Sampath, Advocate &For Respondent: Ms Harpreet Kaur Hansra, Sr. DR
Section 143(3)Section 147Section 148Section 151Section 68Section 69C

…exus which should be there before the AO to form a belief regarding escapement of income. Reliance in this regard can be placed on the decisions in:- (i) ITO vs. Lakhmani Mewal Das (1976) 103 ITR 437 (SC); (ii) ITO vs. Parashuram Pottery Works Co. Ltd. (1977) 106 ITR 1 (SC); (iii) CIT vs. Kelvinator of India Ltd. (20101) 320 ITR 561 (SC); (iv) ITO vs. Signature Hotels Pvt. Ltd. (2011) 338 ITR 51 (Del); (v) PCIT vs. G & G Pharma India Ltd. (2016) 384 ITR 147 (Del); (vi) PCIT vs. Meenakshi Overseas Pvt. Ltd. (2017) 395 ITR 677 (Del); & (vii) CCE vs. Andaman timber Industries (2015) 62 taxmann.com 3 (SC) 8. In the…

M/S. Parishram Builders, Veraval vs. The Pr. Commissioner of Income Tax-1, Rajkot

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

ITA 98/RJT/2021[2015-16]Status: DisposedITAT Rajkot29 Sept 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.98/Rjt/2021 "नधा"रणवष"/ Assessment Year: 2015-16 M/S. Parisharam Builders The Pr. Commissioner Of बनाम Krunal Complex, Income Tax, Rajkot-1, 1St Floor, Junagadh Road, Veraval Vs. Rajkot Gujarat-362266 Pan : Aacfp5403G (अपीलाथ"/Appellant) (""यथ"/Respondent) :

For Appellant: Shri Mehul Ranpura, ld.ARFor Respondent: Shri Sanjay Punglia, CIT-DR
Section 143(3)Section 263Section 40A(2)(b)

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं /.ITA No.98/RJT/2021 "नधा"रणवष"/ Assessment Year: 2015-16 M/s. Parisharam Builders The Pr. Commissioner of बनाम Krunal Complex, Income Tax, Rajkot-1, 1st Floor, Junagadh Road, Veraval Vs. Rajkot Gujarat-362266 PAN : AACFP5403G (अपीलाथ"/Appellant) (""यथ"/Respondent) : "नधा"रती क" ओर से/Assessee by : Shri Mehul Ranpura, ld.AR राज"व क" ओर से/Revenue by : Shri Sanjay Punglia, CIT-DR सुनवाई क" तार"ख /Date of He…

Brand India Real Estate Private Limited, Jaipur vs. Income Tax Officer Ward 6(1), Jaipur

In the result, appeal of the assessee is allowed

ITA 514/JPR/2025[2012-2013]Status: DisposedITAT Jaipur29 Sept 2025AY 2012-2013
For Appellant: Shri Siddharth Ranka, Adv. &For Respondent: Shri Dharam Singh Meena, JCIT
Section 132Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 151Section 250

…ithout jurisdiction and erroneous, the appeal preferred by the Revenue has rightly been dismissed as having become infructuous. - Decided in favour of assessee ii) Parashuram Pottery Works Co. Limited Versus Income-Tax Officer, Circle I, Ward A, Rajkot [1977] 106 ITR 1 (SC) Hon'ble Supreme Court has specifically considered the issue and has held that the responsibility of the assessee is only to place the materials before the assessing officer and the assessee would not be responsible for the inferences made by the assessing authority on the basis of the materials that he has placed before the concerned authority…

Income Tax Officer-1, Korba vs. M/S Budhia Auto, Main Road

Accordingly, ground no. 1 of the appeal of revenue stands dismissed and the disallowance made by Ld

ITA 158/RPR/2025[2012-13]Status: DisposedITAT Raipur16 Sept 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 158/Rpr/2025 (िनधा"रण वष" Assessment Year: 2012-13)

For Appellant: NoneFor Respondent: Shri Ram Tiwari, Sr. DR
Section 142(1)Section 143(3)Section 144Section 147Section 148Section 250Section 43B

…see has not been established. In fact, the appellant has disclosed the basic fact regarding the outstanding liability shown in the balance sheet vide his reply to the notice u/s 142(1). The apex court in the case of Parashuram Pottery Works Co Ltd reported in 106 ITR 1 has held as follows:- At the same time, we have to bear in mind that the policy of law is that there must be a point of finality in all legal proceedings, that state issue should not 8 Income Tax Officer-1, Korba vs. M/s Budhia Auto be reactivated beyond a particular stage and that lapse of time must induce repose in an set at rest judicial and qu…

Sh. Mahendra Kumar Goyal, Sikar vs. ACIT, Central Circle-3, Jaipur

In the result of the appeal of the assessee are disposed off as under

ITA 500/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…tiate reassessment 51 ITA Nos. 493. 495 to 498/JP/2025 Sh. Mahendra Kumar Goyal proceeding. Even otherwise the apex court has also while dealing with the provision of section 147/148 of the Act in the case of Parashuram Pottery Works Co. Ltd Vs ITO [ 1977] 106 ITR 1 held that; “According to section 148 of the Act of 1961, before making the assessment, reassessment or recomputation under section 147, the Income-tax Officer shall serve on the assessee a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 139; and the provisions of the Act shall, so…

Sh. Mahendra Kumar Goyal, Sikar vs. ACIT, Central Circle-3, Jaipur

In the result of the appeal of the assessee are disposed off as under

ITA 497/JPR/2025[2019-20]Status: DisposedITAT Jaipur15 Sept 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आंकड़ुठरधारी आइटीएए सं.र@ITA Nos.493, 495 to 498, 500/JP/2025 निर्धारण वर्ष@Assessment Years : 2014-15 to 2016-17, 2018-19 to 2020-21 Mahendra Kumar Goyal चुके Vs. ACIT/DCIT Ward No. 2, Shahpura Road Neem Ka Thana, Sikar Central Circle-03, Jaipur लेखा संख्याल्लेय सं.जीआइआर सं.पान@PAN/GIR No.: ACFPG0306G अपीलार्थी@Appellant प्रत्यार्थी@Respondent निर्धारीती की आर से@ Assessee by : Shri P. C. Parwal, CA राजस्व की आर से@ R

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…tiate reassessment 51 ITA Nos. 493. 495 to 498/JP/2025 Sh. Mahendra Kumar Goyal proceeding. Even otherwise the apex court has also while dealing with the provision of section 147/148 of the Act in the case of Parashuram Pottery Works Co. Ltd Vs ITO [ 1977] 106 ITR 1 held that; “According to section 148 of the Act of 1961, before making the assessment, reassessment or recomputation under section 147, the Income-tax Officer shall serve on the assessee a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 139; and the provisions of the Act shall, so…

Sh. Mahendra Kumar Goyal, Sikar vs. ACIT, Central Circle-3, Jaipur

In the result of the appeal of the assessee are disposed off as under

ITA 496/JPR/2025[2018-19]Status: DisposedITAT Jaipur15 Sept 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…tiate reassessment 51 ITA Nos. 493. 495 to 498/JP/2025 Sh. Mahendra Kumar Goyal proceeding. Even otherwise the apex court has also while dealing with the provision of section 147/148 of the Act in the case of Parashuram Pottery Works Co. Ltd Vs ITO [ 1977] 106 ITR 1 held that; “According to section 148 of the Act of 1961, before making the assessment, reassessment or recomputation under section 147, the Income-tax Officer shall serve on the assessee a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 139; and the provisions of the Act shall, so…

Sh. Mahendra Kumar Goyal, Sikar vs. ACIT, Central Circle-3, Jaipur

In the result of the appeal of the assessee are disposed off as under

ITA 493/JPR/2025[2014-15]Status: DisposedITAT Jaipur15 Sept 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…tiate reassessment 51 ITA Nos. 493. 495 to 498/JP/2025 Sh. Mahendra Kumar Goyal proceeding. Even otherwise the apex court has also while dealing with the provision of section 147/148 of the Act in the case of Parashuram Pottery Works Co. Ltd Vs ITO [ 1977] 106 ITR 1 held that; “According to section 148 of the Act of 1961, before making the assessment, reassessment or recomputation under section 147, the Income-tax Officer shall serve on the assessee a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 139; and the provisions of the Act shall, so…

Ambience Developers and Infrastructure Private Limited, Delhi vs. PCIT (Central) Delhi-2, Jhandewalan New Delhi, Delhi

ITA 1869/DEL/2025[2020-21]Status: DisposedITAT Delhi12 Sept 2025AY 2020-21

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Sh. Mahesh Kumar CA &For Respondent: Sh. Mahesh Kumar, CIT, DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263

…ed by the department in all previous years, and in this regards your kind attention is invited to the binding judgment of Hon'ble Supreme Court in the case of CIT v. Radhasoami Satsang [1992] 193 ITR 321 (SC) and Parashram Pottery Works Co. Ltd. v. ITO [1977] 106 ITR 1 (SC), wherein it has been held that the department is bound to follow the rule of consistency and cannot abruptly change its stand so Page 6 ITA Nos.1868 & 1869/Del/2025 Ambience Developers and Infrastructure Pvt. Ltd. (AY: 2018-19 & 2020-21) taken in previous years in a different year, where the material facts do not change, as is the case of the…

Ambience Developers and Infrastructure Private Limited, Delhi vs. PCIT (Central), Delhi-2 Jhandewalan, New Delhi, Delhi

ITA 1868/DEL/2025[2018-19]Status: DisposedITAT Delhi12 Sept 2025AY 2018-19

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Sh. Mahesh Kumar CA &For Respondent: Sh. Mahesh Kumar, CIT, DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263

…ed by the department in all previous years, and in this regards your kind attention is invited to the binding judgment of Hon'ble Supreme Court in the case of CIT v. Radhasoami Satsang [1992] 193 ITR 321 (SC) and Parashram Pottery Works Co. Ltd. v. ITO [1977] 106 ITR 1 (SC), wherein it has been held that the department is bound to follow the rule of consistency and cannot abruptly change its stand so Page 6 ITA Nos.1868 & 1869/Del/2025 Ambience Developers and Infrastructure Pvt. Ltd. (AY: 2018-19 & 2020-21) taken in previous years in a different year, where the material facts do not change, as is the case of the…

Income Tax Officer, Alwar vs. Alwar Malt and Agro Foods Manufactures Company Limited, Alwar

In the result the appeal of the revenue in ITA no

ITA 81/JPR/2025[2015-16]Status: DisposedITAT Jaipur06 Aug 2025AY 2015-16

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

For Appellant: Shri Kranti Mehata, C.AFor Respondent: Shri Gaurav Awasthi, JCIT, Sr.-DR
Section 133ASection 194JSection 201Section 201(1)

…settled issue should not be raised again and again when the revenue has already accepted the decision of the ld. CIT(A) for A. Y. 2009-10. We get support on this matter the view of the apex court in the case of Parashuram Pottery Works Co. Ltd Vs ITO [ 1977] 106 ITR 1 wherein the apex court held that; “It has been said that the taxes are the price that we pay for civilization. If so, it is essential that those who are entrusted with the task of calculating and realising that price should familiarise themselves with the relevant provisions and become well-versed with the law on the subject. Alwar Malt and Agro…

Income Tax Officer, Alwar vs. Alwar Malt and Agro Foods Manufactures Company Limited, Alwar

In the result the appeal of the revenue in ITA no

ITA 80/JPR/2025[2014-15]Status: DisposedITAT Jaipur06 Aug 2025AY 2014-15

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

For Appellant: Shri Kranti Mehata, C.AFor Respondent: Shri Gaurav Awasthi, JCIT, Sr.-DR
Section 133ASection 194JSection 201Section 201(1)

…settled issue should not be raised again and again when the revenue has already accepted the decision of the ld. CIT(A) for A. Y. 2009-10. We get support on this matter the view of the apex court in the case of Parashuram Pottery Works Co. Ltd Vs ITO [ 1977] 106 ITR 1 wherein the apex court held that; “It has been said that the taxes are the price that we pay for civilization. If so, it is essential that those who are entrusted with the task of calculating and realising that price should familiarise themselves with the relevant provisions and become well-versed with the law on the subject. Alwar Malt and Agro…

Income Tax Officer, Alwar vs. Alwar Malt and Agro Foods Manufactures Company Limited, Alwar

In the result the appeal of the revenue in ITA no

ITA 79/JPR/2025[2013-14]Status: DisposedITAT Jaipur06 Aug 2025AY 2013-14

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

For Appellant: Shri Kranti Mehata, C.AFor Respondent: Shri Gaurav Awasthi, JCIT, Sr.-DR
Section 133ASection 194JSection 201Section 201(1)

…settled issue should not be raised again and again when the revenue has already accepted the decision of the ld. CIT(A) for A. Y. 2009-10. We get support on this matter the view of the apex court in the case of Parashuram Pottery Works Co. Ltd Vs ITO [ 1977] 106 ITR 1 wherein the apex court held that; “It has been said that the taxes are the price that we pay for civilization. If so, it is essential that those who are entrusted with the task of calculating and realising that price should familiarise themselves with the relevant provisions and become well-versed with the law on the subject. Alwar Malt and Agro…

Jay Prabhudas Vithalani, Jamnagar vs. Principal Commissioner of Income Tax, Jamnagar

In the result, both the appeals of the same assessee (ITA No

ITA 75/RJT/2025[2021-22]Status: DisposedITAT Rajkot05 Aug 2025AY 2021-22

Bench: Dr. Arjunlal Saini & Shri Dinesh Mohan Sinhaआयकर अपीलसं./Ita No. 75/Rjt/2025 (निर्धारणवर्ष / Assessment Year: (2021-22) (Hybrid Hearing) Jay Prabhudas Vithlani 201, Varajresidency, 8 – Patel Colony, Gujarat-361008 Vs. The Principal Commissioner Of Income Tax, Aayakar Bhavan, Nr. Subhash Bridge, Jamnagar Rajkot Highway Gujarat-361001 स्थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abcpv0266A (Appellant) (Respondent) आयकर अपीलसं./Ita No.74/Rjt/2025 (निर्धारणवर्ष / Assessment Year: (2021-22) Khushaboo Jaykumar Vithlani 201, Varajresidency, 8 – Patel Colony, Gujarat-361008 Vs. The Principal Commissioner Of Income Tax, Aayakar Bhavan, Lal Wadi Main Road, Kaushal Nagar, Gujarat - 361110 स्थायी लेखासं . / जी आइआरसं . / Pan/Gir.: Aefpv6723A (Appellant) (Respondent) Appellant By Respondent By Date Of Hearing Date Of Pronouncement : Shri Sagar Shah, Ld. Ar : Shri Sanjay Kumar, Ld. Cit(Dr) : 19/06/2025 : 05/08/2025 आदेश / Order Per Dinesh Mohan Sinha, Jm: Captioned Two Appeals Filed By The Different Assessee, Pertaining To Assessment Year (Ay) – 2021-22, Are Directed Against The Separate Order Passed By The Principal Commissioner Of Income Tax [(In Short "Ld. Pr.Cit”] U/S. 263 Of The Act, Both Orders Dated 24.01.2025. 2. Since, These Two Appeals Filed By The Different Assessee For Same

Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE Dr. ARJUNLAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपीलसं./ITA No. 75/Rjt/2025 (निर्धारणवर्ष / Assessment Year: (2021-22) (Hybrid Hearing) Jay Prabhudas Vithlani 201, VarajResidency, 8 – Patel Colony, Gujarat-361008 Vs. The Principal Commissioner of Income Tax, Aayakar Bhavan, Nr. Subhash Bridge, Jamnagar Rajkot Highway Gujarat-361001 स्थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABCPV0266A (Appellant) (Respondent) आयकर अपीलसं./ITA No.74/Rjt/2025 (निर्धारणवर्ष / Assessment Year: (2021-22) Khushaboo Jaykumar Vithlani 201,…

Khushboo Jaykumar Vithlani, Jamnagar vs. The Principal Commissioner of Income Tax, Jamnagar

In the result, both the appeals of the same assessee (ITA No

ITA 74/RJT/2025[2021-22]Status: DisposedITAT Rajkot05 Aug 2025AY 2021-22

Bench: Dr. Arjunlal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 75/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2021-22) (Hybrid Hearing) Jay Prabhudasvithlani Vs. The Principal Commissioner Of 201, Varajresidency, 8 – Patel Colony, Income Tax, Gujarat – 361008 Aayakar Bhavan, Nr. Subhash Bridge, Jamnagar Rajkot Highway Gujarat – 361001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abcpv0266A (Appellant) (Respondent)

For Appellant: Shri Sagar Shah, Ld. ARFor Respondent: Shri Sanjay Kumar, Ld. CIT(DR)
Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE Dr. ARJUNLAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 75/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2021-22) (Hybrid Hearing) Jay PrabhudasVithlani Vs. The Principal Commissioner of 201, VarajResidency, 8 – Patel Colony, Income Tax, Gujarat – 361008 Aayakar Bhavan, Nr. Subhash Bridge, Jamnagar Rajkot Highway Gujarat – 361001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABCPV0266A (Appellant) (Respondent) आयकरअपीलसं./ITA No.74/Rjt/2025 ("नधा"रणवष" / Assessment Year: (2021-22) Khushaboo JaykumarVithlani Vs. The…

Professional Automotives Private Limited, Jammu vs. Assistant Commissioner of Income Tax, Central Circle-1, Jaipur

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

…A) will not confer power to assume jurisdiction to the AO to initiate reassessment proceeding. Even otherwise the apex court has also while dealing with the provision of section 147/148 of the Act in the case of Parashuram Pottery Works Co. Ltd Vs ITO [ 1977] 106 ITR 1 held that; “According to section 148 of the Act of 1961, before making the assessment, reassessment or recomputation under section 147, the Income-tax Officer shall serve on the assessee a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 139; and the provisions of the Act shall, so…

DCIT, Central Circle-1, Jaipur vs. Trilok Dewan, Sikar

In the result, the appeals of the revenue in ITA No

ITA 303/JPR/2025[2016]Status: DisposedITAT Jaipur08 Jul 2025

…(A) will not confer power to assume jurisdiction to the AO to initiate reassessment proceeding. Even otherwise the apex court has also while dealing with the provision of section 147/148 of the Act in the case of Parashuram Pottery Works Co. Ltd Vs ITO [1977] 106 ITR 1 held that; "According to section 148 of the Act of 1961, before making the assessment, reassessment or recomputation under section 147, the Income-tax Officer shall serve on the assessee a notice containing all or any of the requirements which may be included in a notice under sub-section (2) of section 139; and the provisions of the Act shall, so…