PCIT v. Earth Minerals Co. Ltd.

162 Taxmann.com 272Supreme Court of India2024#8226 most cited

What is PCIT v. Earth Minerals Co. Ltd. authority for?

A revision order under Section 263 is invalid if the Principal Commissioner passes it without conducting an inquiry or causing one to be made. The revisionary powers under Section 263 are not unfettered and require a proper inquiry.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also referred to as

PCIT v. Earth Minerals Co. Ltd. · Section 263 · revisionary powers · inadequate enquiry · lack of enquiry · erroneous and prejudicial · audi alteram partem · principal commissioner · bad in law · annulled

Sections most often in play

Section 142(1)Section 263Section 133ASection 147Section 24(b)Section 24(a)Section 143(3)Section 24

Issues it is cited on

section 24(a)section 24(b)inadequate enquiryaudi alteram partemlack of enquirysection 263(1)revision under section 263principal commissioner of income-taxerroneous and prejudicialchief commissionermalabar industrialreason to believe

Judgments citing PCIT v. Earth Minerals Co. Ltd.

Rohan Landscape Private Limited, Mumbai vs. The Principle Commissioner of Income Tax, Mumbai

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

ITA 3635/MUM/2025[2020-21]Status: DisposedITAT Mumbai10 Feb 2026AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 139(1)Section 142(1)Section 143(2)Section 263Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Rohan Landscape Vs. The Principal Private Limited Commissioner of 11th Floor, Tower 2A Income Tax, Mumbai-8 One World Center Senapati Bapat Marg Mumbai – 400 013 PAN/GIR No.AAECR5961N (Appellant) .. (Respondent) Assessee by Shri Dhanesh Bafna; Shri Hardik Nirmal & Ms.Hinal Shah Revenue by Shri Umashankar Prasad, CIT DR Date of Hearing 17/12/2025 Date of Pronouncement 10 /02/2026 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee agai…

Paulpandian Uthamaraj Winston, Chennai vs. PCIT, Central Circle-1, Chennai

In the result, all the appeals filed by both the assessees are allowed

ITA 425/CHNY/2025[2018-19]Status: DisposedITAT Chennai03 Jun 2025AY 2018-19

Bench: Shri S.S.Viswanethra Ravi & Shri S. R. Raghunathaआयकरअपीलसं/.Ita Nos.:418 To 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, Pcit (Central) No.37, Rameswaram Road, T.Nagar, Vs. Chennai-1 Chennai-600 017. [Pan: Adfpp-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.Ita Nos.:422 To 425/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Paulpandianuthamaraj Pcit (Central) Winston, Vs. Chennai-1 No.37, Rameswaram Road, T.Nagar, Chennai-600 017. [Pan: Aabpu-5409-L] (प्रत्यथी/Respondent) (अपीलाथी/Appellant)

For Appellant: Shri Y.Sridhar, F.C.AFor Respondent: Ms.E.Pavuna Sundari, CIT
Section 133ASection 142(1)Section 147Section 24Section 263Section 263(1)

…आयकरअपीलीयअधधकरण,„बी‟न्यायपीठ,चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, CHENNAI श्री एस.एस.विस्वनेत्ररवि, न्याविक सदस्यएिंश्रीएस.आर.रघुनाथा, लेखासदस्यकेसमक्ष BEFORE SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं/.ITA Nos.:418 to 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, PCIT (Central) No.37, Rameswaram Road, T.Nagar, vs. Chennai-1 Chennai-600 017. [PAN: ADFPP-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.ITA Nos.:422 to 425/Chny/2025 धनधाारणवर्ा / Assessment Ye…

Paulpandian Uthamaraj Winston, Chennai vs. PCIT, Central Circle-1, Chennai

In the result, all the appeals filed by both the assessees are allowed

ITA 424/CHNY/2025[2016-17]Status: DisposedITAT Chennai03 Jun 2025AY 2016-17

Bench: Shri S.S.Viswanethra Ravi & Shri S. R. Raghunathaआयकरअपीलसं/.Ita Nos.:418 To 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, Pcit (Central) No.37, Rameswaram Road, T.Nagar, Vs. Chennai-1 Chennai-600 017. [Pan: Adfpp-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.Ita Nos.:422 To 425/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Paulpandianuthamaraj Pcit (Central) Winston, Vs. Chennai-1 No.37, Rameswaram Road, T.Nagar, Chennai-600 017. [Pan: Aabpu-5409-L] (प्रत्यथी/Respondent) (अपीलाथी/Appellant)

For Appellant: Shri Y.Sridhar, F.C.AFor Respondent: Ms.E.Pavuna Sundari, CIT
Section 133ASection 142(1)Section 147Section 24Section 263Section 263(1)

…आयकरअपीलीयअधधकरण,„बी‟न्यायपीठ,चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, CHENNAI श्री एस.एस.विस्वनेत्ररवि, न्याविक सदस्यएिंश्रीएस.आर.रघुनाथा, लेखासदस्यकेसमक्ष BEFORE SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं/.ITA Nos.:418 to 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, PCIT (Central) No.37, Rameswaram Road, T.Nagar, vs. Chennai-1 Chennai-600 017. [PAN: ADFPP-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.ITA Nos.:422 to 425/Chny/2025 धनधाारणवर्ा / Assessment Ye…

Paulpandian Uthamaraj Winston, Chennai vs. PCIT, Central Circle-1, Chennai

In the result, all the appeals filed by both the assessees are allowed

ITA 423/CHNY/2025[2015-16]Status: DisposedITAT Chennai03 Jun 2025AY 2015-16

Bench: Shri S.S.Viswanethra Ravi & Shri S. R. Raghunathaआयकरअपीलसं/.Ita Nos.:418 To 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, Pcit (Central) No.37, Rameswaram Road, T.Nagar, Vs. Chennai-1 Chennai-600 017. [Pan: Adfpp-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.Ita Nos.:422 To 425/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Paulpandianuthamaraj Pcit (Central) Winston, Vs. Chennai-1 No.37, Rameswaram Road, T.Nagar, Chennai-600 017. [Pan: Aabpu-5409-L] (प्रत्यथी/Respondent) (अपीलाथी/Appellant)

For Appellant: Shri Y.Sridhar, F.C.AFor Respondent: Ms.E.Pavuna Sundari, CIT
Section 133ASection 142(1)Section 147Section 24Section 263Section 263(1)

…आयकरअपीलीयअधधकरण,„बी‟न्यायपीठ,चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, CHENNAI श्री एस.एस.विस्वनेत्ररवि, न्याविक सदस्यएिंश्रीएस.आर.रघुनाथा, लेखासदस्यकेसमक्ष BEFORE SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं/.ITA Nos.:418 to 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, PCIT (Central) No.37, Rameswaram Road, T.Nagar, vs. Chennai-1 Chennai-600 017. [PAN: ADFPP-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.ITA Nos.:422 to 425/Chny/2025 धनधाारणवर्ा / Assessment Ye…

Paulpandian Uthamaraj Winston, Chennai vs. PCIT, Central Circle-1, Chennai

In the result, all the appeals filed by both the assessees are allowed

ITA 422/CHNY/2025[2014-15]Status: DisposedITAT Chennai03 Jun 2025AY 2014-15

Bench: Shri S.S.Viswanethra Ravi & Shri S. R. Raghunathaआयकरअपीलसं/.Ita Nos.:418 To 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, Pcit (Central) No.37, Rameswaram Road, T.Nagar, Vs. Chennai-1 Chennai-600 017. [Pan: Adfpp-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.Ita Nos.:422 To 425/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Paulpandianuthamaraj Pcit (Central) Winston, Vs. Chennai-1 No.37, Rameswaram Road, T.Nagar, Chennai-600 017. [Pan: Aabpu-5409-L] (प्रत्यथी/Respondent) (अपीलाथी/Appellant)

For Appellant: Shri Y.Sridhar, F.C.AFor Respondent: Ms.E.Pavuna Sundari, CIT
Section 133ASection 142(1)Section 147Section 24Section 263Section 263(1)

…आयकरअपीलीयअधधकरण,„बी‟न्यायपीठ,चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, CHENNAI श्री एस.एस.विस्वनेत्ररवि, न्याविक सदस्यएिंश्रीएस.आर.रघुनाथा, लेखासदस्यकेसमक्ष BEFORE SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं/.ITA Nos.:418 to 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, PCIT (Central) No.37, Rameswaram Road, T.Nagar, vs. Chennai-1 Chennai-600 017. [PAN: ADFPP-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.ITA Nos.:422 to 425/Chny/2025 धनधाारणवर्ा / Assessment Ye…

Perinba Raja Ramesh, Chennai vs. PCIT, Central Circle-1, Chennai

In the result, all the appeals filed by both the assessees are allowed

ITA 421/CHNY/2025[2018-19]Status: DisposedITAT Chennai03 Jun 2025AY 2018-19

Bench: Shri S.S.Viswanethra Ravi & Shri S. R. Raghunathaआयकरअपीलसं/.Ita Nos.:418 To 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, Pcit (Central) No.37, Rameswaram Road, T.Nagar, Vs. Chennai-1 Chennai-600 017. [Pan: Adfpp-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.Ita Nos.:422 To 425/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Paulpandianuthamaraj Pcit (Central) Winston, Vs. Chennai-1 No.37, Rameswaram Road, T.Nagar, Chennai-600 017. [Pan: Aabpu-5409-L] (प्रत्यथी/Respondent) (अपीलाथी/Appellant)

For Appellant: Shri Y.Sridhar, F.C.AFor Respondent: Ms.E.Pavuna Sundari, CIT
Section 133ASection 142(1)Section 147Section 24Section 263Section 263(1)

…आयकरअपीलीयअधधकरण,„बी‟न्यायपीठ,चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, CHENNAI श्री एस.एस.विस्वनेत्ररवि, न्याविक सदस्यएिंश्रीएस.आर.रघुनाथा, लेखासदस्यकेसमक्ष BEFORE SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं/.ITA Nos.:418 to 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, PCIT (Central) No.37, Rameswaram Road, T.Nagar, vs. Chennai-1 Chennai-600 017. [PAN: ADFPP-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.ITA Nos.:422 to 425/Chny/2025 धनधाारणवर्ा / Assessment Ye…

Perinba Raja Ramesh, Chennai vs. PCIT, Central Circle-1, Chennai

In the result, all the appeals filed by both the assessees are allowed

ITA 420/CHNY/2025[2016-17]Status: DisposedITAT Chennai03 Jun 2025AY 2016-17

Bench: Shri S.S.Viswanethra Ravi & Shri S. R. Raghunathaआयकरअपीलसं/.Ita Nos.:418 To 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, Pcit (Central) No.37, Rameswaram Road, T.Nagar, Vs. Chennai-1 Chennai-600 017. [Pan: Adfpp-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.Ita Nos.:422 To 425/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Paulpandianuthamaraj Pcit (Central) Winston, Vs. Chennai-1 No.37, Rameswaram Road, T.Nagar, Chennai-600 017. [Pan: Aabpu-5409-L] (प्रत्यथी/Respondent) (अपीलाथी/Appellant)

For Appellant: Shri Y.Sridhar, F.C.AFor Respondent: Ms.E.Pavuna Sundari, CIT
Section 133ASection 142(1)Section 147Section 24Section 263Section 263(1)

…आयकरअपीलीयअधधकरण,„बी‟न्यायपीठ,चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, CHENNAI श्री एस.एस.विस्वनेत्ररवि, न्याविक सदस्यएिंश्रीएस.आर.रघुनाथा, लेखासदस्यकेसमक्ष BEFORE SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं/.ITA Nos.:418 to 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, PCIT (Central) No.37, Rameswaram Road, T.Nagar, vs. Chennai-1 Chennai-600 017. [PAN: ADFPP-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.ITA Nos.:422 to 425/Chny/2025 धनधाारणवर्ा / Assessment Ye…

Perinba Raja Ramesh, Chennai vs. PCIT, Central Circle-1, Chennai

In the result, all the appeals filed by both the assessees are allowed

ITA 419/CHNY/2025[2015-16]Status: DisposedITAT Chennai03 Jun 2025AY 2015-16

Bench: Shri S.S.Viswanethra Ravi & Shri S. R. Raghunathaआयकरअपीलसं/.Ita Nos.:418 To 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, Pcit (Central) No.37, Rameswaram Road, T.Nagar, Vs. Chennai-1 Chennai-600 017. [Pan: Adfpp-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.Ita Nos.:422 To 425/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Paulpandianuthamaraj Pcit (Central) Winston, Vs. Chennai-1 No.37, Rameswaram Road, T.Nagar, Chennai-600 017. [Pan: Aabpu-5409-L] (प्रत्यथी/Respondent) (अपीलाथी/Appellant)

For Appellant: Shri Y.Sridhar, F.C.AFor Respondent: Ms.E.Pavuna Sundari, CIT
Section 133ASection 142(1)Section 147Section 24Section 263Section 263(1)

…आयकरअपीलीयअधधकरण,„बी‟न्यायपीठ,चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, CHENNAI श्री एस.एस.विस्वनेत्ररवि, न्याविक सदस्यएिंश्रीएस.आर.रघुनाथा, लेखासदस्यकेसमक्ष BEFORE SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं/.ITA Nos.:418 to 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, PCIT (Central) No.37, Rameswaram Road, T.Nagar, vs. Chennai-1 Chennai-600 017. [PAN: ADFPP-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.ITA Nos.:422 to 425/Chny/2025 धनधाारणवर्ा / Assessment Ye…

Perinba Raja Ramesh, Chennai vs. PCIT, Central Circle-1, Chennai

In the result, all the appeals filed by both the assessees are allowed

ITA 418/CHNY/2025[2014-15]Status: DisposedITAT Chennai03 Jun 2025AY 2014-15

Bench: Shri S.S.Viswanethra Ravi & Shri S. R. Raghunathaआयकरअपीलसं/.Ita Nos.:418 To 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, Pcit (Central) No.37, Rameswaram Road, T.Nagar, Vs. Chennai-1 Chennai-600 017. [Pan: Adfpp-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.Ita Nos.:422 To 425/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Paulpandianuthamaraj Pcit (Central) Winston, Vs. Chennai-1 No.37, Rameswaram Road, T.Nagar, Chennai-600 017. [Pan: Aabpu-5409-L] (प्रत्यथी/Respondent) (अपीलाथी/Appellant)

For Appellant: Shri Y.Sridhar, F.C.AFor Respondent: Ms.E.Pavuna Sundari, CIT
Section 133ASection 142(1)Section 147Section 24Section 263Section 263(1)

…आयकरअपीलीयअधधकरण,„बी‟न्यायपीठ,चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, CHENNAI श्री एस.एस.विस्वनेत्ररवि, न्याविक सदस्यएिंश्रीएस.आर.रघुनाथा, लेखासदस्यकेसमक्ष BEFORE SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं/.ITA Nos.:418 to 421/Chny/2025 धनधाारणवर्ा / Assessment Years: 2014-15, 2015-16, 2016-17 & 2018-19 Shri Perinba Raja Ramesh, PCIT (Central) No.37, Rameswaram Road, T.Nagar, vs. Chennai-1 Chennai-600 017. [PAN: ADFPP-5207-J] (प्रत्यथी/Respondent) (अपीलाथी/Appellant) & आयकरअपीलसं/.ITA Nos.:422 to 425/Chny/2025 धनधाारणवर्ा / Assessment Ye…

Latitude Infraventures, Nagpur vs. PCIT, Nagpur-1, Nagpur

In the result, appeal filed by the assessee for assessment year 2017–18

ITA 350/NAG/2024[2017-18]Status: DisposedITAT Nagpur22 Oct 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 143(1)Section 143(3)Section 147Section 148Section 263Section 263(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.349/Nag./2024 (Assessment Year : 2016–17) ITA no.350/Nag./2024 (Assessment Year : 2017–18) Latitude Infraventures 322, Modi no.2, Sitabuldi ……………. Appellant Nagpur 440 010 PAN – AAEFL9303P v/s Principal Commissioner of Income Tax ……………. Respondent Nagpur–1, Nagpur Assessee by : Shri Abhay Agrawal Revenue by : Shri Sandipkumar Salunke Date of Hearing – 10/10/2024 Date of Order – O R D E R PER K.M. ROY, A.M. These appeals have been filed by the assessee challenging th…

Latitude Infraventures, Nagpur vs. PCIT, Nagpur-1, Nagpur

In the result, appeal filed by the assessee for assessment year 2017–18

ITA 349/NAG/2024[2016-17]Status: DisposedITAT Nagpur22 Oct 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 143(1)Section 143(3)Section 147Section 148Section 263Section 263(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.349/Nag./2024 (Assessment Year : 2016–17) ITA no.350/Nag./2024 (Assessment Year : 2017–18) Latitude Infraventures 322, Modi no.2, Sitabuldi ……………. Appellant Nagpur 440 010 PAN – AAEFL9303P v/s Principal Commissioner of Income Tax ……………. Respondent Nagpur–1, Nagpur Assessee by : Shri Abhay Agrawal Revenue by : Shri Sandipkumar Salunke Date of Hearing – 10/10/2024 Date of Order – O R D E R PER K.M. ROY, A.M. These appeals have been filed by the assessee challenging th…

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…

M/S. Brahmani River Pellets Limited, Bhubaneswar vs. Principal CIT-1, Bhubaneswar

In the result, appeal of the assessee stands allowed

ITA 139/CTK/2023[2018-19]Status: HeardITAT Cuttack22 May 2024AY 2018-19

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2018-19 M/S. Brahmani River Pellets M/S. Brahmani River Pellets Vs. Pr. Cit-1, Limited., 4Th Floor, Ipicol Limited., 4 Bhubaneswar Bhubaneswar House, House, Janapath, Janapath, Sahid Sahid Nagar, Bhubaneswar. Nagar, Bhubaneswar. Pan/Gir No Pan/Gir No.Aaccb 9418 Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri A.K.Sabat & B.K.Mahapatra, Cas B.K.Mahapatra, Cas Revenue By : Shri Sanjay Kumar, Cit : Shri Sanjay Kumar, Cit Dr Date Of Hearing : 22/0 05/2024 Date Of Pronouncement : 22/0 /05/2024 O R D E R Per Bench

For Appellant: Shri A.K.Sabat and B.K.Mahapatra, CAsFor Respondent: Shri Sanjay Kumar, CIT
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER Assessment Year : 2018-19 M/s. Brahmani River Pellets M/s. Brahmani River Pellets Vs. Pr. CIT-1, Limited., 4th floor, IPICOL Limited., 4 Bhubaneswar Bhubaneswar House, House, Janapath, Janapath, Sahid Sahid Nagar, Bhubaneswar. Nagar, Bhubaneswar. PAN/GIR No PAN/GIR No.AACCB 9418 Q (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri…

PCIT v. Earth Minerals Co. Ltd. (162 Taxmann.com 272) — Cited in 13 Judgments | BharatTax