PCIT v. Clix Finance India (P) Ltd.

160 Taxmann.com 357High Court2024#2972 most cited

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.

40

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2026.

Also referred to as

PCIT v Clix Finance India · Section 263 · revision · inadequate inquiry · lack of inquiry · assessment order erroneous · prejudicial to interest of revenue · non application of mind · audi alteram partem

Also reported as

298 Taxmann 217

Sections most often in play

Section 263Section 143(3)Section 142(1)Section 132Section 143(2)Section 119Section 120Section 153A
Read the full judgment

Issues it is cited on

section 24(b)section 263(1)section 120audi alteram partemprejudicial to interest of revenuenon application of mindrevision under section 263inadequate enquirylack of enquirysection 153berroneous and prejudicialassessment order erroneous

Judgments citing PCIT v. Clix Finance India (P) Ltd.

Raghav Bahl, Delhi vs. Deputy Commissioner of Income Tax, Central Circle- 1, Noida

In the result, the captioned appeals filed by the assessees are allowed

ITA 1824/DEL/2024[2015-16]Status: DisposedITAT Delhi20 Jun 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2019-20 A.Y. 2018-19

Section 24Section 263Section 263(1)

…1 ITA Nos. 1822 to 1835/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2019-20 A.Y. 2018-19 Raghav Bahl, Vs DCIT, Central circle-1, Apartment No. KCB-012, Tower B, Delhi. 12th Floor, DLF Kings Court, W-Block, Greater Kailash-II, Delhi-110048. PAN: AALPB 0480 G APPELLANT RESPONDENT AND A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Ritu Kapur, Vs DCIT, Central circle-1, Apartment No. KCB-012…

Raghav Bahl, Delhi vs. Deputy Commissioner of Income Tax, Central Circle- 1, Noida

In the result, the captioned appeals filed by the assessees are allowed

ITA 1823/DEL/2024[2014-15]Status: DisposedITAT Delhi20 Jun 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2019-20 A.Y. 2018-19

Section 24Section 263Section 263(1)

…1 ITA Nos. 1822 to 1835/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2019-20 A.Y. 2018-19 Raghav Bahl, Vs DCIT, Central circle-1, Apartment No. KCB-012, Tower B, Delhi. 12th Floor, DLF Kings Court, W-Block, Greater Kailash-II, Delhi-110048. PAN: AALPB 0480 G APPELLANT RESPONDENT AND A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Ritu Kapur, Vs DCIT, Central circle-1, Apartment No. KCB-012…

Raghav Bahl, Delhi vs. Deputy Commissioner of Income Tax, Central Circle- 1, Noida

In the result, the captioned appeals filed by the assessees are allowed

ITA 1822/DEL/2024[2013-14]Status: DisposedITAT Delhi20 Jun 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2019-20 A.Y. 2018-19

Section 24Section 263Section 263(1)

…1 ITA Nos. 1822 to 1835/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2019-20 A.Y. 2018-19 Raghav Bahl, Vs DCIT, Central circle-1, Apartment No. KCB-012, Tower B, Delhi. 12th Floor, DLF Kings Court, W-Block, Greater Kailash-II, Delhi-110048. PAN: AALPB 0480 G APPELLANT RESPONDENT AND A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Ritu Kapur, Vs DCIT, Central circle-1, Apartment No. KCB-012…

Alliance Nirmaan Limited, Bareilly vs. PCIT, Bareilly

In the result, the appeal of the assessee is allowed

ITA 119/LKW/2022[2017-18]Status: DisposedITAT Lucknow12 Jun 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(3)Section 263

…I.T.A. No.119/Lkw/2022 Assessment Year: 2017-18 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH 'A', LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.119/Lkw/2022 Assessment year:2017-18 M/s Alliance Nirman Limited, 253, Janakpuri, Bareilly. PAN:AAFCA6550R (Appellant) Vs. Pr. C.I.Τ., Bareilly. (Respondent) Appellant by Shri Rakesh Garg, Advocate Respondent by Shri R. K. Agarwal, CIT (D.R.) ORDER PER SUBHASH MALGURIA:J.Μ. This appeal vide I.T.A. No.119/Lkw/2022 has been filed by the assessee for assessment year 2017-18 against impugned order dated…

Paras Rameshchandra Doshi, Rajkot vs. The PCIT - 1, Rajkot

ITA 280/RJT/2024[2013-14]Status: DisposedITAT Rajkot11 Jun 2025AY 2013-14
Section 115BSection 132Section 133ASection 139(1)Section 143(2)Section 147Section 148Section 263Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपीलसं./ITA No. 280/RJT/2024 (निर्धारणवर्ष / Assessment Year: (2013-14) (Hybrid Hearing) Vs. The Pr. CIT – 1, Aayakar Bhavan, Race Course Ring Road, Rajkot - 360001 Paras Rameshchandra Doshi Prop. Aadhyashakti Trading, Pal Gate Road, Soni Bazar, Rajkot - 360001 (Appellant) स्थायी लेखासं./जीआइआरसं./PAN/GIR No.: ABJPD0346E (Respondent) Appellant by Respondent by Date of Hearing Date of Pronouncement : Shri D. M. Rindani, Ld. AR : Shri Sanjay Punglia, Ld. CIT (DR)…

Dlf Home Developers Limited, New Delhi vs. Principal Commissioner of Income Tax, Delhi-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2585/DEL/2024[2019-20]Status: DisposedITAT Delhi23 May 2025AY 2019-20

Bench: Shri Mahavir Singh & Shri Manish Agarwal[Assessment Year : 2019-20] Dlf Home Developers Limited, Vs Pr.Cit, 9Th Floor, Dlf Centre, Sansad Delhi-1, Marg, New Delhi-110001. New Delhi Pan-Aaccd0037H Appellant Respondent Appellant By Shri R.S.Singhvi, Ca & Shri Satyajeet Goel, Ca Respondent By Shri Surender Pal, Cit Dr Date Of Hearing 19.03.2025 Date Of Pronouncement 23.05.2025

Section 143(3)Section 263

…ITA No.2585/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2019-20] DLF Home Developers Limited, vs Pr.CIT, 9th Floor, DLF Centre, Sansad Delhi-1, Marg, New Delhi-110001. New Delhi PAN-AACCD0037H APPELLANT RESPONDENT Appellant by Shri R.S.Singhvi, CA & Shri Satyajeet Goel, CA Respondent by Shri Surender Pal, CIT DR Date of Hearing 19.03.2025 Date of Pronouncement 23.05.2025 ORDER PER MANISH AGARWAL, AM : The present appeal has been filed by the assessee seeking to assail the order d…

Sandhya Goel H.No.101217, Huda, Jagadhri, Haryana vs. The Principal Commissioner of Income Tax Panchkula, Haryana

In the result, appeal of the assessee is allowed

ITA 215/CHANDI/2024[2015-2016]Status: DisposedITAT Chandigarh14 May 2025AY 2015-2016

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwal

For Appellant: ShriSudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 10(38)Section 132Section 143(3)Section 147Section 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ,च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकरअपीलसं./ ITA No. 215/CHD/2024 "नधा"रणवष" / Assessment Year: 2015-16 Sandhya Goel, Vs The PCIT, House No. 1012/17, Panchkula, HUDA, Jagadhri, Haryana. Haryana. "थायीलेखासं./PAN NO: AGXPG6152E अपीलाथ"/Appellant ""यथ"/Respondent Assessee by : ShriSudhir Sehgal, Advocate Revenue by :Smt. Kusum Bansal, CIT DR Date of Hearing :26.03.2025 Date of Pronouncement :14.05.2025 HYBRID HEARING ORDER PER RAJ PAL YADAV, VP…

Grade One Events Pvt. Ltd., Ghaziabad vs. DCIT, Circle- 1, Ghaziabad

In the result, the captioned appeals filed by the assessees are allowed

ITA 1831/DEL/2018[2012-13]Status: DisposedITAT Delhi16 Apr 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2019-20 A.Y. 2018-19

Section 24Section 263Section 263(1)

…1 ITA Nos. 1822 to 1835/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2019-20 A.Y. 2018-19 Raghav Bahl, Vs DCIT, Central circle-1, Apartment No. KCB-012, Tower B, Delhi. 12th Floor, DLF Kings Court, W-Block, Greater Kailash-II, Delhi-110048. PAN: AALPB 0480 G APPELLANT RESPONDENT AND A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Ritu Kapur, Vs DCIT, Central circle-1, Apartment No. KCB-012…

Nimitaya Hotel & Resort Ltd., New Delhi vs. ACIT, New Delhi

In the result, the captioned appeals filed by the assessees are allowed

ITA 1832/DEL/2014[2009-10]Status: DisposedITAT Delhi27 Feb 2025AY 2009-10

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2019-20 A.Y. 2018-19

Section 24Section 263Section 263(1)

…1 ITA Nos. 1822 to 1835/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2019-20 A.Y. 2018-19 Raghav Bahl, Vs DCIT, Central circle-1, Apartment No. KCB-012, Tower B, Delhi. 12th Floor, DLF Kings Court, W-Block, Greater Kailash-II, Delhi-110048. PAN: AALPB 0480 G APPELLANT RESPONDENT AND A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Ritu Kapur, Vs DCIT, Central circle-1, Apartment No. KCB-012…

Sandee Impex, New Delhi vs. ACIT Circle-29(1), New Delhi

In the result, the captioned appeals filed by the assessees are allowed

ITA 1830/DEL/2020[2015-16]Status: DisposedITAT Delhi21 Feb 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2019-20 A.Y. 2018-19

Section 24Section 263Section 263(1)

…1 ITA Nos. 1822 to 1835/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2019-20 A.Y. 2018-19 Raghav Bahl, Vs DCIT, Central circle-1, Apartment No. KCB-012, Tower B, Delhi. 12th Floor, DLF Kings Court, W-Block, Greater Kailash-II, Delhi-110048. PAN: AALPB 0480 G APPELLANT RESPONDENT AND A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Ritu Kapur, Vs DCIT, Central circle-1, Apartment No. KCB-012…

Sahara India Mutual Benefit Coy vs. DCIT CC VI

In the result, the captioned appeals filed by the assessees are allowed

ITA 1831/DEL/2007[1999-2000]Status: DisposedITAT Delhi29 Jan 2025AY 1999-2000

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2019-20 A.Y. 2018-19

Section 24Section 263Section 263(1)

…1 ITA Nos. 1822 to 1835/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2019-20 A.Y. 2018-19 Raghav Bahl, Vs DCIT, Central circle-1, Apartment No. KCB-012, Tower B, Delhi. 12th Floor, DLF Kings Court, W-Block, Greater Kailash-II, Delhi-110048. PAN: AALPB 0480 G APPELLANT RESPONDENT AND A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Ritu Kapur, Vs DCIT, Central circle-1, Apartment No. KCB-012…

Vaneet Gupta, S.O. Sh. Chattur Bhuj Gupta, #214, Sector-06, Panchkula vs. PCIT Panchkula Jurisdictional Assessing Officer ITO Ward 5, Panchkula

In the result, Assessee’s appeal is allowed

ITA 560/CHANDI/2024[2011-2012]Status: DisposedITAT Chandigarh20 Jan 2025AY 2011-2012

Bench: Shri Rajpal Yadav & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 560/Chd/2024 "नधा"रण वष" / Assessment Year : 2011-12 Vaneet Gupta, Vs. The Ito, बनाम S.O. Shri Chattur Bhuj Ward 5, Gupta, Panchkula # 214, Sector 6, Panchkula "थायी लेखा सं./Pan No: Aphpg0692N अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue By : Smt. Kusum Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 04.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 20.01.2025 आदेश/Order Per Krinwant Sahay, A.M.:

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 143(3)Section 147Section 263

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & DR KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 560/CHD/2024 "नधा"रण वष" / Assessment Year : 2011-12 Vaneet Gupta, Vs. The ITO, बनाम S.O. Shri Chattur Bhuj Ward 5, Gupta, Panchkula # 214, Sector 6, Panchkula "थायी लेखा सं./PAN No: APHPG0692N अपीलाथ"/ APPELLANT ""यथ"/ REPSONDENT ( Hybrid Hearing ) "नधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Smt. Kusum Bansal, CIT DR सुनवाई क" तार"ख/Date of Hearing : 0…

Bank of Maharashra, Pune vs. The Pr. Commissioner of Income Tax, Pune

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

ITA 682/PUN/2024[2018-19]Status: DisposedITAT Pune30 Dec 2024AY 2018-19

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2018-19

For Appellant: Shri Ananthan and Mrs. Lalitha RameswaranFor Respondent: Shri Amol Khairnar, CIT-DR
Section 115JSection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 154Section 36(1)(viia)Section 40A(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2018-19 Bank of Maharashtra PCIT, Pune 1501, Lokmangal, Shivajinagar, Vs. Pune – 411005 PAN: AACCB0774B (Appellant) (Respondent) Assessee by : Shri Ananthan and Mrs. Lalitha Rameswaran Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 06-11-2024 Date of pronouncement : 30-12-2024 O R D E R PER R.K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 04.03.2024 passed by the PCIT, Pune-1 relating to assessment year 201…

Asian Hotels (North) Limited, New Delhi vs. Pr, CIT, Delhi-1, New Delhi

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

ITA 654/DEL/2021[2016-17]Status: DisposedITAT Delhi26 Nov 2024AY 2016-17

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember M/S. Asian Hotels (North) Limited, Vs. Pr.Cit, 1A, Hotel Hyatt Regency, Delhi – 1. Bhikaji Cama Place, New Delhi – 110 066. (Pan: Aaaca0125H) (Appellant) (Respondent) Assessee By : Shri Abhishek Jain, Ca Revenue By : Shri Javed Akhtar, Cit Dr Date Of Hearing : 17.09.2024 Date Of Order : 26.11.2024 O R D E R Per S. Rifaur Rahman, Am : 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Principal Commissioner Of Income-Tax, Delhi-1 (Hereinafter Referred To ‘Ld. Pcit’) Dated 31.03.2021 For Assessment Year 2016-17. 2. Brief Facts Of The Case Are, Assessee Filed Its Return Of Income On 29.09.2016 Declaring A Loss Of Rs.32,48,76,393/-. The Case Was Selected For Complete Scrutiny Under Cass. The Assessment Was Completed Under Section 143 (3)

For Appellant: Shri Abhishek Jain, CAFor Respondent: Shri Javed Akhtar, CIT DR
Section 143Section 143(3)Section 41(1)Section 438

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIALMEMBER M/s. Asian Hotels (North) Limited, vs. Pr.CIT, 1A, Hotel Hyatt Regency, Delhi – 1. Bhikaji Cama Place, New Delhi – 110 066. (PAN: AAACA0125H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Abhishek Jain, CA REVENUE BY : Shri Javed Akhtar, CIT DR Date of Hearing : 17.09.2024 Date of Order : 26.11.2024 O R D E R PER S. RIFAUR RAHMAN, AM : 1. This appeal is filed by the assessee against the order of ld. Principal Commissioner of Income-tax, Delhi-1 (hereinafter referred…

Bhupinder Singh Son of Sh. Gurmukh Singh, Punjab vs. The Pr Commissioner of Income Tax Chandigarh-1, C.R Building Himalaya Marg, Sector 17-E, Chandigarh, Punjab

Appeal of the assessee is allowed

ITA 825/CHANDI/2023[2012-2013]Status: DisposedITAT Chandigarh21 Nov 2024AY 2012-2013

Bench: SHRI. KRINWANT SAHAY (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 144Section 253Section 263

…fter considering submissions of assessee, PCIT was not justified in assuming jurisdiction u/s 263 by treating the order as erroneous. Reliance were placed on judgment of Hon’ble Delhi High Court in case of PCIT Vs. Clix Finance India (P) Ltd. reported in 2024 160 Taxmann.com 357(Delhi) in support to the effect that where assessing officer during assessment proceedings issued a questionnaire to assessee regarding deduction on account of provision for non performing assets and loss on interest rate swap and same was replied by assessee, it was not a case where no enquiry whatsoever had been conducted by assessing o…

Anil Dua, New Delhi vs. PCIT -10, New Delhi

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

ITA 1843/DEL/2024[2018-19]Status: DisposedITAT Delhi07 Nov 2024AY 2018-19

Bench: Shri Shamim Yahya & Ms Madhumita Royassessment Year: 2018-19 Anil Dua Vs. Pcit -10 F-13, Kailash Colony, New Delhi-110002 New Delhi-110048 Pan :Aacpd8370L (Appellant) (Respondent)

Section 142(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 154Section 263Section 263(1)Section 54

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS MADHUMITA ROY, JUDICIAL MEMBER Assessment Year: 2018-19 ANIL DUA Vs. PCIT -10 F-13, KAILASH COLONY, NEW DELHI-110002 NEW DELHI-110048 PAN :AACPD8370L (Appellant) (Respondent) Assessee by Shri Salil Agarwal, Sr. Adv., Shri Sailesh Gupta, Adv and Shri Madhur Agarwal Department by Issues clarified by the Ld. AR, hence heard Date of hearing 04.09.2024 Date of pronouncement 07.11.2024 ORDER PER MADHUMITA ROY, JUDICIAL MEMBER The instant appeal filed by the assessee is directed against the order dated…

Faiveley Transport Technologies India Pvt. Ltd., Hosur vs. ACIT, Corporate Circle-1(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 1598/CHNY/2024[2018-19]Status: DisposedITAT Chennai18 Oct 2024AY 2018-19

Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI S.R. RAGHUNATHA (Accountant Member)

For Appellant: Shri. Ashik Shah, C.AFor Respondent: Shri Nilay Baran Som, IRS, CIT
Section 143(3)Section 263Section 80

…आयकर अपीलीय अिधकरण, ए, , "ायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनु कुमार िग"र, "ाियक सद" एवं माननीय "ी एस.आर. रघुनाथा, लेखा सद" के सम" BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1598/CHNY/2024 िनधा"रण वष"/Assessment Year: 2018-2019 Faiveley Transport Rail Technologies The Principal Commissioner India Private Limited, Vs. of Income Tax-1, Post Box No.39, Chennai. Harita, Hosur 631 509. PAN: AAGCS 8525B (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri. Ashik Shah,…

M/S Kiran Sanran Associates, Pune vs. Principal Commissioner of Income Tax (Central), Pune

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

ITA 791/PUN/2024[2018-19]Status: DisposedITAT Pune09 Sept 2024AY 2018-19

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2018-19

For Appellant: Shri Naveen RanderFor Respondent: Shri Keyur Patel, CIT-DR
Section 143(3)Section 2Section 263Section 28Section 36(1)(va)Section 43BSection 43C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year : 2018-19 M/s. Karan Sanran Associates PCIT (Central), Pune 501, Karan Tej Bonita, C.T.S. Vs. No.1187/16, Off : Ghole Road, Shivajinagar, Pune – 411005 PAN : AAAAK6230H (Appellant) (Respondent) Assessee by : Shri Naveen Rander Department by : Shri Keyur Patel, CIT-DR Date of hearing : 21-08-2024 Date of pronouncement : 09-09-2024 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 22.02.2024 passed u/s 263 of…

Calcom Institute of Management Development and Training, New Delhi vs. CIT(Exemption), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1751/DEL/2024[2018-19]Status: DisposedITAT Delhi09 Jul 2024AY 2018-19

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganeshcalcom Institute Of Vs. Cit(Exemption), Management Development & New Delhi Training, C-41, Defence Colony, New Delhi (Appellant) (Respondent) Pan:Aaatc0685K Assessee By : Shri Salil Aggarwal, Sr. Adv Shri Shailesh Gupta, Ca Shri Madhur Aggarwal, Adv Revenue By: Ms. Rajinder Kaur, Cit Dr Date Of Hearing 03/07/2024 Date Of Pronouncement 09/07/2024

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Ms. Rajinder Kaur, CIT DR
Section 11Section 12ASection 143(3)Section 144BSection 263

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Calcom Institute of Vs. CIT(Exemption), Management Development and New Delhi Training, C-41, Defence Colony, New Delhi (Appellant) (Respondent) PAN:AAATC0685K Assessee by : Shri Salil Aggarwal, Sr. Adv Shri shailesh gupta, CA Shri Madhur Aggarwal, Adv Revenue by: Ms. Rajinder Kaur, CIT DR Date of Hearing 03/07/2024 Date of pronouncement 09/07/2024 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.387/Del/2021 for AY 2015-16, arise out of the order of the Co…

Integral Publication Pvt Ltd, Bhubaneswar vs. Pr. CIT-1, Bhubaneswar

In the result, appeal of the assessee is dismissed

ITA 264/CTK/2023[2017-18]Status: HeardITAT Cuttack03 Jun 2024AY 2017-18

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita No.264/Ctk/2023 (ननधाारण वषा / Assessment Year : 2017-2018) Integral Publication Pvt. Ltd., Vs Pr.Cit-1, Bhubaneswar Plot No.464, Saheed Nagar, Bhubaneswar-751007 Pan No. :Aabci 0931 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.K.Agrawalla, Shri Chitrasen Parida, Ars राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit- Dr सुनवाई की तारीख / Date Of Hearing : 03/06/2024 घोषणा की तारीख/Date Of Pronouncement : 03/06/2024

For Appellant: Shri S.K.AgrawallaFor Respondent: Shri Sanjay Kumar, CIT- DR
Section 142(1)Section 143(3)Section 260ASection 263Section 40A(3)

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.264/CTK/2023 (ननधाारण वषा / Assessment Year : 2017-2018) Integral Publication Pvt. Ltd., Vs Pr.CIT-1, Bhubaneswar Plot No.464, Saheed Nagar, Bhubaneswar-751007 PAN No. :AABCI 0931 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri S.K.Agrawalla, Shri Chitrasen Parida, ARs राजस्व की ओर से /Revenue by : Shri Sanjay Kumar, CIT- DR सुनवाई की तारीख / Date of Hearing : 03/06/2024 घोष…