What is PCIT v. Clix Finance India (P) Ltd. authority for?

Revision under section 263 is not sustainable if the Assessing Officer conducted an inquiry, even if the PCIT disagrees with the outcome.

How many judgments cite PCIT v. Clix Finance India (P) Ltd.?

40 judgments on BharatTax cite PCIT v. Clix Finance India (P) Ltd. (160 Taxmann.com 357), spanning 2024 to 2026.

Which sections of the Income Tax Act does PCIT v. Clix Finance India (P) Ltd. come up under?

It is most often cited in judgments turning on Section 263, Section 143(3), Section 142(1), Section 132, Section 143(2), Section 119.

PCIT v. Clix Finance India (P) Ltd. (160 Taxmann.com 357)

Studds Accessories Limited, Faridabad vs. The Principal Commissioner of Income Tax, Faridabad

In the result, appeal filed by the assessee is allowed

ITA 3570/DEL/2025[2020-21]Status: DisposedITAT Delhi12 Feb 2026AY 2020-21

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

For Appellant: Sh. Vishal Kalkra, Adv &For Respondent: Sh. Avikal Manu, CIT DR

Section 14Section 143(3)Section 144BSection 263Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’: NEW DELHI. BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. 3570/ DEL/2025 (Assessment Year : 2020-21) Studds Accessories Limited Vs. PCIT Plot No. 918, Sector 68, IMT Faridabad Faridabad 121004 (PAN: AACCS4217Q) ASSESSEE BY : Sh. Vishal Kalkra, Adv & Ms. Reema Grewal, CA & Ms. Snigdha Gautam, Adv REVENUE BY : Sh. Avikal Manu, CIT DR Date of Hearing : 09.12.2025 Date of Order : 12.02.2026 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against the order of Pr…

M/S. Hyundai Motor India Ltd., Kanchipuram vs. PCIT-4, Chennai

In the result, the appeal of the assessee is allowed

ITA 434/CHNY/2025[2012-13]Status: DisposedITAT Chennai11 Feb 2026AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. Sriram Seshadri, C.AFor Respondent: Ms. E. Pavuna Sundari, C.I.T

Section 143(3)Section 254Section 263Section 43(1)

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम# BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:434/Chny/2025 "नधा$रण वष$ / Assessment Year: 2012-13 M/s. Hyundai Motor India Ltd., The Principal Commissioner of Plot No.H-1, Sipcot Industrial Park, vs. Income Tax-4, Irungattukottai, Sriperumbudur Taluk, Chennai. Kancheepuram District – 602 117. [PAN:AAACH-2364-M] (अपीलाथ&/Appellant) ('(यथ&/Respondent) अपीलाथ& क) ओर से/Appellant…

Sunita Grovar, Panipat, Haryana vs. Principal Commissioner of Income-Tax, Rohta, Rohtak Haryana

In the result, appeal of the assessee is allowed

ITA 3608/DEL/2025[2018-19]Status: DisposedITAT Delhi24 Dec 2025AY 2018-19

Bench: Shri Vimal Kumar & Smt. Renu Jauhriassessment Year: 2018-19 Sunita Grover, Vs. Principal Commissioner Of Income T-7, Industrial Area, Panipat, Tax, Rohtak Pin: 132 103 (Haryana) Haryana Pan: Afmpg8500N (Appellant) (Respondent)

Section 115BSection 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI VIMAL KUMAR, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER Assessment Year: 2018-19 Sunita Grover, Vs. Principal Commissioner of Income T-7, Industrial Area, Panipat, Tax, Rohtak PIN: 132 103 (Haryana) Haryana PAN: AFMPG8500N (Appellant) (Respondent) Assessee by S/Shri Manuj Sabharwal, Drona Negi & Devrat Tiwari, Advocates Department by Ms. Amisha S Gupt, CIT DR Date of hearing 17.12.2025 Date of pronouncement 24.12.2025 ORDER PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by the assessee is against order dated 10.03.20…

Takdir Traders, Rajkot vs. The PCIT-1, Rajkot

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

ITA 383/RJT/2024[2015-16]Status: DisposedITAT Rajkot01 Oct 2025AY 2015-16

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT DR

Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 378, 380, 383 /RJT/2024 (िनधा"रणवष" / Assessment Year: (2013-14 to 2015-16) Takdir Traders Vs. The PCIT-1, 15/26, Vijay Plot Corner, Malaviya Wadi Aayakar Bhavan, Race Course Ring Street, Gondal Road, Rajkot - 360002 Road, Rajkot – 360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAEFT8306Q (Appellant) (Respondent) Appellant by : Shri D. M. Rindani, Ld. AR Respondent by : Shri Sanjay Punglia, Ld. CIT DR सुनवाईकीतारीख/ Date of Hearing : 01/07/2025 घोषणाक…

Takdir Traders, Rajkot vs. The PCIT-1, Rajkot

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

ITA 380/RJT/2024[2014-15]Status: DisposedITAT Rajkot01 Oct 2025AY 2014-15

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT DR

Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 378, 380, 383 /RJT/2024 (िनधा"रणवष" / Assessment Year: (2013-14 to 2015-16) Takdir Traders Vs. The PCIT-1, 15/26, Vijay Plot Corner, Malaviya Wadi Aayakar Bhavan, Race Course Ring Street, Gondal Road, Rajkot - 360002 Road, Rajkot – 360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAEFT8306Q (Appellant) (Respondent) Appellant by : Shri D. M. Rindani, Ld. AR Respondent by : Shri Sanjay Punglia, Ld. CIT DR सुनवाईकीतारीख/ Date of Hearing : 01/07/2025 घोषणाक…

Takdir Traders, Rajkot vs. The PCIT-1, Rajkot

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

ITA 378/RJT/2024[2013-14]Status: DisposedITAT Rajkot01 Oct 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT DR

Section 147Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 378, 380, 383 /RJT/2024 (िनधा"रणवष" / Assessment Year: (2013-14 to 2015-16) Takdir Traders Vs. The PCIT-1, 15/26, Vijay Plot Corner, Malaviya Wadi Aayakar Bhavan, Race Course Ring Street, Gondal Road, Rajkot - 360002 Road, Rajkot – 360001 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AAEFT8306Q (Appellant) (Respondent) Appellant by : Shri D. M. Rindani, Ld. AR Respondent by : Shri Sanjay Punglia, Ld. CIT DR सुनवाईकीतारीख/ Date of Hearing : 01/07/2025 घोषणाक…

The Citizen Co-Op-Society Limited, Hyderabad vs. DCIT., Circle-9(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 388/HYD/2025[2020-21]Status: DisposedITAT Hyderabad30 Jul 2025AY 2020-21

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.388/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2020-21) The Citizen Cooperative Vs. Dy.Cit Society Limited, Hyderabad Circle 9 (1) Pan:Aaaat3952F Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Ravi Bharadwaj, Ca राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 07/07/2025 घोषणा की तारीख/Pronouncement: 30/07/2025 आदेश/Order Per Vijay Pal Raothis Appeal Filed By The Assessee Is Directed Against The Revision Order Dated 13/02/2025 Of The Learned Pr. Cit Passed U/S 263 Of The Act For The A.Y.2020-21. 2. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Order Passed By The Learned Principal Commissioner Of Income Tax (Pcit) - Iv U/S 263 Of The Act Is Erroneous Both In Law & Facts Of The Case. 2. The Order Passed By The Learned Principal Commissioner Of Income Tax (Pcit) U/S 263 Of The Act Is Bad In Law & Need To Be Quashed.

For Appellant: Shri Ravi Bharadwaj, CAFor Respondent: : Shri Narender Kumar Naik, CIT (DR)

Section 142(1)Section 143(3)Section 263Section 80P

…T vs. Vijay Kumar Koganti (275 Taxman 394 (Mad). iii) Hon'ble Gujarat High Court in the case of Pr. CIT vs. Kansara Poptlal Tribhuvan Metal (P) Ltd (156 Taxmann.com 433) (Guj.) iv) Hon'ble Delhi High Court in the case of Pr.CIT vs. Clix Finance India (P) Ltd (160 Taxmann.com 357)(Del.) v) Hon'ble Allahabad High Court in the case of Pr.CIT vs. Sampark Management Consultancy LLP (170 Taxmann.com 49) vi) Coordinate Bench of the Tribunal in the case of LYCOS Internet Ltd vs. ACIT in ITA No.1769/Hyd/2018, dated 22/01/2025. Page 6 of 32 ITA No 388 of 2025 Citizen Cooperative Society Ltd Hyderabad 7. He has also refe…

Imperial Housing Ventures Private Limited, Delhi vs. Pr, CIT Central Delhi-2, Delhi

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

ITA 2345/DEL/2024[2018-19]Status: DisposedITAT Delhi30 Jun 2025AY 2018-19

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharmaimperial Housing Ventures Pvt. Ltd., Vs. Pr.Cit (Central), Room No.205, Welcome Plaza, Delhi-2. Sector 54, Golf Course Road, Shakarpur, East Delhi, Delhi – 110 092. (Pan : Aacci2023E) (Appellant) (Respondent) Assessee By : Shri Salil Aggarwal, Sr. Advocate Shri Shailesh Gupta, Advocate Revenue By : Shri Kailash Dan Ratnoo, Cit Dr Date Of Hearing : 30.04.2025 Date Of Order : 30.06.2025 O R D E R Per S.Rifaur Rahman:

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Kailash Dan Ratnoo, CIT DR

Section 143(3)Section 14ASection 194Section 199

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Imperial Housing Ventures Pvt. Ltd., vs. Pr.CIT (Central), Room No.205, Welcome Plaza, Delhi-2. Sector 54, Golf Course Road, Shakarpur, East Delhi, Delhi – 110 092. (PAN : AACCI2023E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Salil Aggarwal, Sr. Advocate Shri Shailesh Gupta, Advocate REVENUE BY : Shri Kailash Dan Ratnoo, CIT DR Date of Hearing : 30.04.2025 Date of Order : 30.06.2025 O R D E R PER S.RIFAUR RAHMAN,ACCOUNTANT MEMBER : 1. This appeal is filed by t…

Ct. Ramanathan (HUF), Pudukkottai vs. PCIT 1, Madurai

Appeal of the assessee is allowed

ITA 761/CHNY/2025[2020-21]Status: DisposedITAT Chennai25 Jun 2025AY 2020-21

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R. Raghunathaआयकर अपील सं./Ita No.761/Chny/2025 Assessment Years: 2020-21 C.T.Ramanathan(Huf), Income Tax Officer, No.7/45, Ct.Rm.S.House, M.St.S. Street Ward-1, Kulipirai, Pudukottai Dist, Pudukottai. Tamil Nadu-622 402. [Pan: Aaahc0701L] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Mr.V.Subbarayan, Dcit(Retd.) प्रत्यर्थी की ओर से /Revenue By : Mr.M.K.Biju, Cir Dr By Virtual. सुनवाई की तारीख/Date Of Hearing : 03.06.2025 घोषणा की तारीख /Date Of Pronouncement : 25.06.2025 आदेश / O R D E R

For Appellant: Mr.V.Subbarayan, DCIT(Retd.)For Respondent: Mr.M.K.Biju, CIR DR by virtual

Section 143(3)Section 263Section 3

…आयकर अपीलीय अधिकरण, ‘बी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI माननीय श्री मनु कुमार धिरर ,न्याधयक सदस्य एवं माननीय श्री एस.आर.रघुनाथा, लेखा सदस्य के समक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.761/Chny/2025 Assessment Years: 2020-21 C.T.Ramanathan(HUF), Income Tax Officer, No.7/45, CT.RM.S.House, M.ST.S. Street Ward-1, Kulipirai, Pudukottai Dist, Pudukottai. Tamil Nadu-622 402. [PAN: AAAHC0701L] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee by : Mr.V.Subbarayan,…