PCIT v. Cartier Leaflin (P.) Ltd.

146 Taxmann.com 281Supreme Court of India2023#8761 most cited

What is PCIT v. Cartier Leaflin (P.) Ltd. authority for?

The Assessing Officer's order cannot be set aside under Section 263 if a due enquiry was made and a possible view was accepted, even if the Revenue believes further examination was warranted.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2023 to 2026.

Also referred to as

PCIT v. Cartier Leaflin (P.) Ltd. · Section 263 · revisionary proceedings · due enquiry · possible view · assessment order · lack of enquiry · inadequate enquiry · prejudicial to interest of revenue · Principal Commissioner of Income-tax

Sections most often in play

Section 263Section 143(3)Section 144BSection 142(1)Section 143(2)Section 2(4)Section 2(5)Section 32

Issues it is cited on

prejudicial to interest of revenuesection 35dlack of enquiryinadequate enquirysection 263(1)assessment order erroneousicdserroneous and prejudicialmalabar industrialintangible assetsprincipal commissioner of income-taxsection 263

Judgments citing PCIT v. Cartier Leaflin (P.) Ltd.

Small Industries Development Bank of India, Mumbai vs. Circle 3(3)(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 2763/MUM/2025[2020-21]Status: DisposedITAT Mumbai17 Feb 2026AY 2020-21

Bench: Smt. Beena Pillai & Shri Girish Agrawalassessment Year: 2020-21

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Shri Arun Kanti Datta, CIT DR
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2020-21 Small Industries Development Assessment Unit Bank of India Income Tax Department Swavalamban Bhavan, Sidhi Circle 3(3)(1) Vs. C-11, G Block, Bandra East, Aaykar Bhawan Mumbai - 400051 Mumbai (PAN: AABCS3480N) (Appellant) (Respondent) Present for: Assessee : Shri Rakesh Joshi, CA Revenue : Shri Arun Kanti Datta, CIT DR Date of Hearing : 24.11.2025 Date of Pronouncement : 17.02.2026 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by…

Ambuja Cements Limited, Mumbai vs. PCIT, Mumbai-3, Mumbai

ITA 3474/MUM/2025[2019-20]Status: DisposedITAT Mumbai05 Feb 2026AY 2019-20

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Sourabh Soparkar, AR (virtually appear)For Respondent: Shri Rajesh Kumar Yadav, (CIT-DR)
Section 143(3)Section 14ASection 263

…IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.3474/MUM/2025 (A.Y. 2019-20) Ambuja Cements Limited v/s. Principal Commissioner of Adani Corporate House, बनाम Income Tax, Mumbai 3, Shantigram Near Vaishnodevi Room No. 612, 6th Floor, Circle, SG Highway, Khodiyar Aayakar Bhavan, Maharishi Gandhi Nagar, Gujarat Karve Road, Mumbai 382421, Gujarat 400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACG0569P Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Sourabh Soparkar, AR (virtually appear)…

Slr Infrastructure Private Limited, Hyderabad vs. DCIT., Circle-3(1), Hyderabad

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

ITA 544/HYD/2024[2018-19]Status: DisposedITAT Hyderabad17 Oct 2025AY 2018-19
Section 142(1)Section 143Section 143(3)Section 194CSection 263

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद 'ए' बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad 'A‘ Bench, Hyderabad श्री मंजूनाथ जी, माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्यायिक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकर अपीलसं./I.T.A.No.544/Hyd/2024 (निर्धारण वर्ष/ Assessment Year: 2018-19) | SLR Infrastructure Private Limited, Hyderabad. | Vs. | The Deputy Commissioner of Income Tax, Circle 3(1), Hyderabad. | PAN : AAJCS5863K | | (प्रत्यर्थी / Respondent) (अपीलार्थी/ Appellant) | करदाता का प्रतिनिधित्व/ Assessee Represented by | राजस्व…

Wns Global Services Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, Circle 14(1)(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 3762/MUM/2025[2020-21]Status: DisposedITAT Mumbai14 Oct 2025AY 2020-21

Bench: Shri Pawan Singh & Smt. Renu Jauhriwns Global Services Vs. Pr. Commissioner Of Private Limited Income-Tax-6 Plant 11, Gate No. 4, Godrej Room No. 501, 5Th Floor & Boyce Complex, Aayakar Bhavan, Maharishi Piroshanagar, Lbs Marg, Karve Road, Mumbai Vikhroli West, Mumbai 400020. 400079 "थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaacw2598L Appellant .. Respondent

For Appellant: Shri. Ajit Shah & Ms. Hetal SanganiFor Respondent: Shri. Arun Kanti Datta – CIT DR
Section 115BSection 139(1)Section 143(3)Section 263Section 80G

…IN THE INCOME-TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER WNS Global Services Vs. Pr. Commissioner of Private Limited Income-Tax-6 Plant 11, Gate No. 4, Godrej Room No. 501, 5th Floor, & Boyce Complex, Aayakar Bhavan, Maharishi Piroshanagar, LBS Marg, Karve Road, Mumbai Vikhroli West, Mumbai 400020. 400079 "थायी लेखा सं./जीआइआर सं./PAN/GIR No:AAACW2598L Appellant .. Respondent Appellant by : Shri. Ajit Shah & Ms. Hetal Sangani Respondent by : Shri. Arun Kanti Datta – CIT DR Date of Hearing 25.09.2025 Date of Pronouncement 14.10.2025 आद…

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

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखा सदस्य, के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM आयकर अपील सं./ITA No. 514/JPR/2025 निर्धारण वर्ष / Assessment Years : 2012-13 Brand India Real Estate Pvt. Ltd. 262, C Block Malviya Nagar, Jaipur. Vs. Income Tax Officer, Ward-6(1), Jaipur. स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AADCP7925K अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओरसे / Assesseeby : Shri Siddharth Ranka, Adv. & Ms. Satwika Jha, Adv. राजस्व की…

Acc Mineral Resources Limited, Mumbai vs. Principle Commissioner of Income Tax, Mumbai-1, Mumbai

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

ITA 2687/MUM/2024[2018-19]Status: DisposedITAT Mumbai24 Jul 2025AY 2018-19

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am Acc Minerals Resources Limited Principal Commissioner Of Income 121, Cement House, Maharshi Karve Tax, Mumbai – 400 001. Vs. Road, Church Gate, Mumbai – 400020. Pan/Gir No. Aaact2214N (Appellant) : (Respondent) Assessee By : Shri Saurabh Soparkar (Virtually Appear) Respondent By : Shri Shekhar L. Gajbhiye, Cit Dr Date Of Hearing : 29.04.2025 Date Of Pronouncement : 24.07.2025 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Assessee, Challenging The Order Of The Learned Principal Commissioner Of Income Tax, Mumbai -1 (‘Ld. Pcit’ For Short), Passed U/S.263 Of The Income Tax Act, 1961 (‘The Act'), Pertaining To The Assessment Year (‘A.Y.’ For Short) 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal: 1. In Law & In The Facts & Circumstances Of The Appellant'S Case, Impugned Order U/S. 263 Of The Act Passed By Pcit-1, Mumbai Is Bad In Law & Deserves To Be Quashed. 2. In Law & In The Facts & Circumstances Of The Appellant'S Case, The Pcit-1, Mumbai Has Erred In Setting Aside The Assessment Order Dated 20.04.2021 Passed By The Assessing Officer Without Considering The Fact That The Assessing Officer During The Course Of Assessment Proceedings Has Already Gone Through Issue

For Appellant: Shri Saurabh Soparkar (Virtually appear)For Respondent: Shri Shekhar L. Gajbhiye, CIT DR
Section 142(1)Section 143(2)Section 143(3)Section 263Section 35D

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SMT. RENU JAUHRI, AM ACC Minerals Resources Limited Principal Commissioner of Income 121, Cement House, Maharshi Karve Tax, Mumbai – 400 001. Vs. Road, Church Gate, Mumbai – 400020. PAN/GIR No. AAACT2214N (Appellant) : (Respondent) Assessee by : Shri Saurabh Soparkar (Virtually appear) Respondent by : Shri Shekhar L. Gajbhiye, CIT DR Date of Hearing : 29.04.2025 Date of Pronouncement : 24.07.2025 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Principal…

Shri Jaiteshwar Seva Sansthan, Jodhpur vs. CIT (Exemption), Jaipur

In the result, the appeal of the assessee bearing ITA No

ITA 344/JODH/2025[NA]Status: FixedITAT Jodhpur26 Jun 2025

Bench: Us By Challenging The Revisional Order.

Section 142(1)Section 143(3)Section 2(4)Section 2(5)Section 263

…2 ITA 344/JODH/2024 Shree Ram Colloids Private Limited 2. The brief facts of the case are that the assessment was completed under section 143(3) of the Act by the National e-Assessment Centre, Delhi on 09/04/2021 and addition was made related to duty draw back not shown in the return of income amount to Rs.12,547/-. The Ld. PCIT by invoking provisions of section 263 issued notice to the assessee by treating this assessment order as erroneous and prejudicial to the interest of the revenue. The 5 points was asked to explain by the Ld.PCIT in his impugned notice. But finally, related to two points for claiming of de…

Shree Ram Colloids Private Limited, Jodhpur vs. Principal CIT(1), Jodhpur

In the result, the appeal of the assessee bearing ITA No

ITA 344/JODH/2024[2018-19]Status: DisposedITAT Jodhpur26 Jun 2025AY 2018-19

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjeeshree Ram Colloids Private Vs Principal Commissioner Of Income Limited, Tax (1), Jodhpur C-79, Mia, Phase-Ii, Jodhpur- 342 005 Pan: Aakcs5803L Appellant Respondent

For Appellant: Shri Amit Kothari, CAFor Respondent: Shri Ajey Malik, CIT-DR
Section 142(1)Section 143(3)Section 263Section 32

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Shree Ram Colloids Private vs Principal Commissioner of Income Limited, Tax (1), Jodhpur C-79, MIA, Phase-II, Jodhpur- 342 005 PAN: AAKCS5803L APPELLANT RESPONDENT Assessee by : Shri Amit Kothari, CA Respondent by : Shri Ajey Malik, CIT-DR Date of hearing : 28/05/2025 Date of pronouncement : 26/06/2025 O R D E R Per Anikesh Banerjee (JM): Instant appeal of the assessee was filed against the order of the Learned Principal Commissioner of Income-tax-1, Jodhpur (f…

Jasmine Bhaskar Shah, Mumbai vs. PCIT-8, Mumbai

In the result assessee’s appeal bearing ITA No

ITA 997/MUM/2025[2020-21]Status: DisposedITAT Mumbai25 Mar 2025AY 2020-21

Bench: BEFOR SHRI ANIKESH BANERJEE (Judicial Member)

For Appellant: Shri Satyaprakash SinghFor Respondent: Shri Hemant Kumar C Leuva CITDR
Section 143(3)Section 144Section 144BSection 2(47)Section 263Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFOR SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND MISS PADMAVATHY S. ACCOUNTANT MEMBER Jasmine Bhaskar Shah vs Principal Commissioner of Income- 1, Vivek, Tilak Road, Ghatkopar tax, Mumbai-8, (East), Mumbai-400 077 Room No.642,Aayakar Bhavan, M.K. PAN: AADPS9810M Road, Mumbai APPELLANT RESPONDENT Assessee by : Shri Satyaprakash Singh Respondent by : Shri Hemant Kumar C Leuva CITDR Date of hearing : 13/03/2025 Date of pronouncement : 25/03/2025 O R D E R PER ANIKESH BANERJEE, J.M: The instant appeal of the assessee was filed against the order of t…

Jalalabad Solvex Private Ltd, Jalalabad vs. Pr Commissioner of Income Tax, Amritsar-1

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

ITA 117/ASR/2024[2014-2015]Status: DisposedITAT Amritsar29 Jan 2025AY 2014-2015

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Ashwani Kalia, C.A
Section 143(1)Section 143(3)Section 144BSection 147Section 148Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE SH. UDAYAN DASGUPTA, JUDICIAL MEMBER AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER I.T.A. No. 117/Asr/2024 Assessment Year: 2014-15 Jalalabad Solvex Pvt. Ltd. Vs. Pr. Commissioner of Income Tax-1, FF Road, Jalalabad 152024 Amritsar Punjab [PAN: AAACJ 8552B] (Respondent) (Appellant) Appellant by : Sh. Ashwani Kalia, C.A. : Respondent by Sh. Anupam Kant Garg, CIT-DR Date of Hearing : 17.12.2024 Date of Pronouncement : 29.01.2025 ORDER Per Udayan Dasgupta, J.M.: This appeal is filed by the assessee against the order of the ld. PCI…

M/S N.A.M. Expressway Limited, Delhi vs. ACIT., Circle-5(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 580/HYD/2024[2018-19]Status: DisposedITAT Hyderabad28 Jan 2025AY 2018-19

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं /Ita No.580/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2018-19) N.A.M.Expressway Ltd. Vs. Acit, Circle-5(1) Delhi Hyderabad [Pan : Aadcn3131D] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri Salil Kapoor, Ms Ananya Kapoor & Shri Tarun Chanana, Ar (Through Virtual Mode) रधजस् व द्वधरध/Revenue By: Shri Shiva Sewak, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 30/10/2024 घोर्णध की तधरीख/Date Of 28/01/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 20.03.2019 Of The Learned Principal Commissioner Of Income Tax [Ld.Pcit], Hyderabad-4 Pertaining To A.Y.2018-19 On The Following Grounds :

For Appellant: Shri Salil KapoorFor Respondent: Shri Shiva Sewak, CIT-DR
Section 143(3)Section 263Section 37(1)Section 43B

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri K.Narasimha Chary, Judicial Member आ.अपी.सं /ITA No.580/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2018-19) N.A.M.Expressway Ltd. Vs. ACIT, Circle-5(1) Delhi Hyderabad [PAN : AADCN3131D] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri Salil Kapoor, Ms Ananya Kapoor & Shri Tarun Chanana, AR (through virtual mode) रधजस् व द्वधरध/Revenue by: Shri Shiva Sewak, CIT-DR सुिवधई की तधरीख/Date of Hearing: 30/10/2024 घोर्णध की तधरीख/Date of 28/01/2025 Prono…

Shashi Ajit Shah, Hyderabad vs. ACIT, Circle-15(1), Hyderabad

In the result, appeal filed by the assessee is dismissed

ITA 86/HYD/2023[2016-17]Status: DisposedITAT Hyderabad04 Aug 2023AY 2016-17

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarassessment Year: 2016-17 Shri Shashi Ajit Shah Vs. Dy. C. I. T. Hyderabad Circle 9(1) Pan:Afvps5230F Hyderabad (Appellant) (Respondent) Assessee By: Smt. Mrudulatha Devdas, Ca Revenue By: Smt. K Haritha, Dr Date Of Hearing: 01/08/2023 Date Of Pronouncement: 04/08/2023 Order Per R.K. Panda, Vice-This Appeal Filed By The Assessee Is Directed Against The Order Dated 25.3.2021 Of The Learned Pr.Cit-4, Hyderabad, Relating To A.Y.2016-17. 2. There Is A Delay Of 617 Days In Filing Of This Appeal By The Assessee For Which The Assessee Has Filed A Condonation Application Alongwith An Affidavit Explaining The Reasons For Such Delay Which Is Due To The Prevailing Covid Period & Subsequently The Death Of The Mother Of The Chartered Accountant. Further, The Assessee Also Filed Medical Certificate Of The Concerned Chartered Accountant Who Underwent Angioplasty After The Death Of His Mother. After Considering The Contents Of The Page 1 Of 10

For Appellant: Smt. Mrudulatha Devdas, CAFor Respondent: Smt. K Haritha, DR
Section 143Section 143(2)Section 143(3)

…ITA 86 of 2023 Shashi Ajit Shah आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member Assessment Year: 2016-17 Shri Shashi Ajit Shah Vs. Dy. C. I. T. Hyderabad Circle 9(1) PAN:AFVPS5230F Hyderabad (Appellant) (Respondent) Assessee by: Smt. Mrudulatha Devdas, CA Revenue by: Smt. K Haritha, DR Date of hearing: 01/08/2023 Date of pronouncement: 04/08/2023 ORDER Per R.K. Panda, Vice-President This appeal filed by the assessee is directed against the order dated 25.3.2021 of the learned Pr.…

PCIT v. Cartier Leaflin (P.) Ltd. (146 Taxmann.com 281) — Cited in 12 Judgments | BharatTax