PCIT v. Shark Mines and Minerals (P.) Ltd.

151 Taxmann.com 71High Court2023#4623 most cited

What is PCIT v. Shark Mines and Minerals (P.) Ltd. authority for?

Revisionary powers under Section 263 cannot be invoked to find fault with an assessment order on an issue not covered by 'limited scrutiny' where the Assessing Officer could not have examined such an issue.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2026.

Also referred to as

PCIT v. Shark Mines and Minerals · Section 263 · limited scrutiny · revisionary powers · Assessment Order · erroneous · prejudicial to interest of revenue · inadequacy of enquiry · Assessing Officer · 143(3)

Sections most often in play

Section 143(3)Section 263Section 40A(3)Section 142(1)Section 132(1)Section 153ASection 1961Section 79

Issues it is cited on

section 79prejudicial to interest of revenuecarry forward of lossesrevision u/s 263section 54blimited scrutinysection 40a(3)inadequate enquiryerroneous and prejudicialrevision under section 263section 40asection 40a(2)(b)

Judgments citing PCIT v. Shark Mines and Minerals (P.) Ltd.

VIIKING MEDIA AND ENTERTAINMENT PVT. LTD.,MUMBAI vs. DCIT- CENTRAL CIRCLE 2(2), MUMBAI CITY

In the result, all the appeals of the assessee are dismissed

ITA 3433/MUM/2025[2021-22]Status: DisposedITAT Mumbai20 Jan 2026AY 2021-22

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant ()

For Appellant: Mr. Rajjev KhandelwalFor Respondent: 18/11/2025
Section 132(1)Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI SANDEEP GOSAIN (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA No. 3414, 3430 to 3433/MUM/2025 Assessment Year: 2017-18 to 2021-22 Viiking Media and Entertainment DCIT-Central Circle (2)(2), Pvt. Ltd., Aayakar Bhavan, M.K. Vs. 604-605, 6th floor, Gateway Plaza, Road, Central Circel-2(2), Mumbai-400020. Mumbai-400076. PAN NO. AAACJ 9884 E Appellant Respondent Assessee by : Mr. Rajjev Khandelwal : Mr. Vivek Perampurna, CIT-DR Revenue by : 18/11/2025 Date of Hearing : 20/01/2026 Date of pronouncement ORDER PER BENCH The…

VIIKING MEDIA AND ENTERTAINMENT PVT. LTD.,MUMBAI vs. DCIT- CENTRAL CIRCLE 2(2), MUMBAI CITY

In the result, all the appeals of the assessee are dismissed

ITA 3432/MUM/2025[2020-21]Status: DisposedITAT Mumbai20 Jan 2026AY 2020-21

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant ()

For Appellant: Mr. Rajjev KhandelwalFor Respondent: 18/11/2025
Section 132(1)Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI SANDEEP GOSAIN (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA No. 3414, 3430 to 3433/MUM/2025 Assessment Year: 2017-18 to 2021-22 Viiking Media and Entertainment DCIT-Central Circle (2)(2), Pvt. Ltd., Aayakar Bhavan, M.K. Vs. 604-605, 6th floor, Gateway Plaza, Road, Central Circel-2(2), Mumbai-400020. Mumbai-400076. PAN NO. AAACJ 9884 E Appellant Respondent Assessee by : Mr. Rajjev Khandelwal : Mr. Vivek Perampurna, CIT-DR Revenue by : 18/11/2025 Date of Hearing : 20/01/2026 Date of pronouncement ORDER PER BENCH The…

VIIKING MEDIA AND ENTERTAINMENT PVT. LTD.,MUMBAI vs. DCIT- CENTRAL CIRCLE 2(2), MUMBAI

In the result, all the appeals of the assessee are dismissed

ITA 3431/MUM/2025[2019-20]Status: DisposedITAT Mumbai20 Jan 2026AY 2019-20

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant ()

For Appellant: Mr. Rajjev KhandelwalFor Respondent: 18/11/2025
Section 132(1)Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI SANDEEP GOSAIN (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA No. 3414, 3430 to 3433/MUM/2025 Assessment Year: 2017-18 to 2021-22 Viiking Media and Entertainment DCIT-Central Circle (2)(2), Pvt. Ltd., Aayakar Bhavan, M.K. Vs. 604-605, 6th floor, Gateway Plaza, Road, Central Circel-2(2), Mumbai-400020. Mumbai-400076. PAN NO. AAACJ 9884 E Appellant Respondent Assessee by : Mr. Rajjev Khandelwal : Mr. Vivek Perampurna, CIT-DR Revenue by : 18/11/2025 Date of Hearing : 20/01/2026 Date of pronouncement ORDER PER BENCH The…

VIIKING MEDIA AND ENTERTAINMENT PVT. LTD.,MUMBAI vs. DCIT- CENTRAL CIRCLE 2(2), MUMBAI

In the result, all the appeals of the assessee are dismissed

ITA 3430/MUM/2025[2018-19]Status: DisposedITAT Mumbai20 Jan 2026AY 2018-19

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant ()

For Appellant: Mr. Rajjev KhandelwalFor Respondent: 18/11/2025
Section 132(1)Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI SANDEEP GOSAIN (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA No. 3414, 3430 to 3433/MUM/2025 Assessment Year: 2017-18 to 2021-22 Viiking Media and Entertainment DCIT-Central Circle (2)(2), Pvt. Ltd., Aayakar Bhavan, M.K. Vs. 604-605, 6th floor, Gateway Plaza, Road, Central Circel-2(2), Mumbai-400020. Mumbai-400076. PAN NO. AAACJ 9884 E Appellant Respondent Assessee by : Mr. Rajjev Khandelwal : Mr. Vivek Perampurna, CIT-DR Revenue by : 18/11/2025 Date of Hearing : 20/01/2026 Date of pronouncement ORDER PER BENCH The…

VIIKING MEDIA AND ENTERTAINMENT PVT. LTD.,MUMBAI vs. DCIT- CENTRAL CIRCLE 2(2), MUMBAI CITY

In the result, all the appeals of the assessee are dismissed

ITA 3414/MUM/2025[2017-18]Status: DisposedITAT Mumbai20 Jan 2026AY 2017-18

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant ()

For Appellant: Mr. Rajjev KhandelwalFor Respondent: 18/11/2025
Section 132(1)Section 143(3)Section 153ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI SANDEEP GOSAIN (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) ITA No. 3414, 3430 to 3433/MUM/2025 Assessment Year: 2017-18 to 2021-22 Viiking Media and Entertainment DCIT-Central Circle (2)(2), Pvt. Ltd., Aayakar Bhavan, M.K. Vs. 604-605, 6th floor, Gateway Plaza, Road, Central Circel-2(2), Mumbai-400020. Mumbai-400076. PAN NO. AAACJ 9884 E Appellant Respondent Assessee by : Mr. Rajjev Khandelwal : Mr. Vivek Perampurna, CIT-DR Revenue by : 18/11/2025 Date of Hearing : 20/01/2026 Date of pronouncement ORDER PER BENCH The…

NKC PROJECTS PRIVATE LIMITED,JAIPUR vs. PCIT DELHI-4, DELHI

In the result, the appeal of the assessee is allowed

ITA 2804/DEL/2025[2020-21]Status: DisposedITAT Delhi24 Oct 2025AY 2020-21
Section 142(1)Section 143(3)Section 263

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER NKC Projects Private Limited, PCIT, C/o CA R.S. Poonia, D-82B, Delhi-4. Siwad Area, Krishna Marg, Vs. Bapu Nagar, Jaipur-302015 Rajasthan. PAN-AACCN4070E (Appellant) (Respondent) Assessee by Shri R.S. Poonia, CA and Shri Rajat Chaudhary, Adv. Department by Ms. Pooja Swaroop, CIT-DR Date of Hearing 29/07/2025 Date of Pronouncement 24/10/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the assessee against the order of the Ld. Principal Commissioner o…

SAROJ KUMAR DASH,DEBAGARH vs. INCOME TAX OFFICER, WARD-2(1), SAMBALPUR, SAMBALPUR

In the result, both the appeals of the assessee are allowed

ITA 151/CTK/2025[2017-18]Status: DisposedITAT Cuttack22 Sept 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.141/Ctk/2025 आयकर अपील सं/Ita No.151/Ctk/2025 (निर्धारण वर्ा / Assessment Year : 2017-2018) Saroj Kumar Dash Vs Ito, Ward-2(1), Sambalpur Guru Sahi, Deogarh Road, Debgarh 768108 Pan No. : Agjpd 7675 H (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate रधजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 22/09/2025 घोषणा की तारीख/Date Of Pronouncement : 22/09/2025

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Vijay Singh, Sr. DR
Section 263Section 271A

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.141/CTK/2025 आयकर अपील सं/ITA No.151/CTK/2025 (निर्धारण वर्ा / Assessment Year : 2017-2018) Saroj Kumar Dash Vs ITO, Ward-2(1), Sambalpur Guru Sahi, Deogarh Road, Debgarh 768108 PAN No. : AGJPD 7675 H (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee by : Shri P.K.Mishra, Advocate रधजस…

SAROJ KUMAR DASH,DEOGARH vs. THE INCOME TAX OFFICER WARD-2(1), SAMBALPUR, SAMBALPUR

In the result, both the appeals of the assessee are allowed

ITA 141/CTK/2025[2017-18]Status: DisposedITAT Cuttack22 Sept 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.141/Ctk/2025 आयकर अपील सं/Ita No.151/Ctk/2025 (निर्धारण वर्ा / Assessment Year : 2017-2018) Saroj Kumar Dash Vs Ito, Ward-2(1), Sambalpur Guru Sahi, Deogarh Road, Debgarh 768108 Pan No. : Agjpd 7675 H (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By : Shri P.K.Mishra, Advocate रधजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 22/09/2025 घोषणा की तारीख/Date Of Pronouncement : 22/09/2025

For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri Vijay Singh, Sr. DR
Section 263Section 271A

…आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.141/CTK/2025 आयकर अपील सं/ITA No.151/CTK/2025 (निर्धारण वर्ा / Assessment Year : 2017-2018) Saroj Kumar Dash Vs ITO, Ward-2(1), Sambalpur Guru Sahi, Deogarh Road, Debgarh 768108 PAN No. : AGJPD 7675 H (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee by : Shri P.K.Mishra, Advocate रधजस…

PAVAN VITTHAL GAIKWAD,MUMBAI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, MUMBAI

ITA 3527/MUM/2025[2020-21]Status: DisposedITAT Mumbai28 Aug 2025AY 2020-21

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri. R. A. Dhyani, CIT DRFor Respondent: None
Section 143(3)Section 144BSection 263Section 263(1)Section 56(2)Section 56(2)(X)Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Pavan Vitthal Gaikwad C-704, Nightingle CHS., Opp Try Ice Cream, Behind Saraswat Bank, Mumbai - 400067 [PAN: ANNPG7561J] …………. Appellant Principal Commissioner of Income Tax Vs Room No. 418, Piramal Chamber, Lalbaug, Parel, Mumbai - 400012 …………. Respondent Appearance For the Appellant/Department : None For the Respondent/Assessee : Shri. R. A. Dhyani, CIT DR Date Conclusion of hearing : 25.08.2025 Pronouncement of order : 28.08.2025 O R D E R [ Per Rahul Chaudhary, Judicial…

SHREEJI CERAMIC INDUSTRIES,MORBI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAJKOT

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

ITA 266/RJT/2024[2015-16]Status: DisposedITAT Rajkot12 Aug 2025AY 2015-16

Bench: Dr. A.L.Saini, Am & Diesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.266/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2015-16) (Hybrid Hearing) Shreeji Ceramic Industries, The Principal Commissioner Of Vs. 8/A National Highway, Lalpar Income Tax – 1, Morbi - 363642 Rajkot "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aalfs8846B (Appellant) (Respondent) Appellant By : Shri D. M. Rindani, Ld. Ar Respondent By : Shri Sanjay Punglia, Cit (Dr) सुनवाईक"तार"ख/ Date Of Hearing : 17/07/2025 घोषणाक"तार"ख/Date Of Pronouncement : 12/08/2025 आदेश / O R D E R Per Dinesh Mohan Sinha, Jm: This Appeal Has Been Filed By The Assessee Against The Order Of Learned Principle Commissioner Of Income Tax, Rajkot – 1 [In Short, “The Ld. Pcit”], Dated 30.03.2021 For The Assessment Year (Ay) 2015-16. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows.

For Appellant: Shri D. M. Rindani, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT (DR)
Section 142(1)Section 143(2)Section 143(3)Section 144Section 263Section 263o

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. A.L.SAINI, AM & DIESH MOHAN SINHA, JM आयकरअपीलसं./ITA No.266/RJT/2024 ("नधा"रणवष" / Assessment Year: (2015-16) (Hybrid Hearing) Shreeji Ceramic Industries, The Principal Commissioner of Vs. 8/A National Highway, Lalpar Income Tax – 1, Morbi - 363642 Rajkot "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AALFS8846B (Appellant) (Respondent) Appellant by : Shri D. M. Rindani, Ld. AR Respondent by : Shri Sanjay Punglia, CIT (DR) सुनवाईक"तार"ख/ Date of Hearing : 17/07/2025 घोषणाक"तार"ख/Date of Pronouncement : 12/08/2025 आदेश / O R D E R PER DINESH MOHAN SINHA,…

HARKIRAN COMMAR,NEW DELHI vs. PR. CIT-10, DELHI

In the result, appeal of the assessee is allowed

ITA 1428/DEL/2023[2018-19]Status: DisposedITAT Delhi21 Mar 2025AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalpr. Commissioner Of Mrs. Harkiran Commar Income Tax-10, 28, Poorvi Marg, Vs. New Delhi Vasant Vihar, New Delhi-110057 Pan: Aagpc2911C (Appellant) (Respondent) Assessee By Sh. Sanjiv Chaudhary, Ca Sh. Anil Chopra, Ca & Sh. Praveen Kumar, Ca Department By Sh. Surender Pal, Cit-Dr Date Of Hearing 24/02/2025 Date Of Pronouncement 21/03/2025 O R D E R

Section 143(3)Section 263Section 263(1)Section 50CSection 54Section 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Pr. Commissioner of Mrs. Harkiran Commar Income Tax-10, 28, Poorvi Marg, Vs. New Delhi Vasant Vihar, New Delhi-110057 PAN: AAGPC2911C (Appellant) (Respondent) Assessee by Sh. Sanjiv Chaudhary, CA Sh. Anil Chopra, CA and Sh. Praveen Kumar, CA Department by Sh. Surender Pal, CIT-DR Date of Hearing 24/02/2025 Date of Pronouncement 21/03/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the assessee against the order passed u/s 263 of the Inc…

SARBINDER SINGH BINDRA,NEW DELHI vs. ACIT CIRCLE-47(1), NEW DELHI

In the result, the appeal of the Assessee is partly allowed

ITA 7591/DEL/2019[2016-17]Status: DisposedITAT Delhi19 Feb 2025AY 2016-17

Bench: Shri Vikas Awasthy & Shri Manish Agarwalsarbinder Singh Bindra Asst. Cit, 362, 2Nd Floor, Circle-47(1), Naya Katra, Chandni Vs. Delhi. Chowk, Delhi-110006. Pan-Aaepb2783P (Appellant) (Respondent)

Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sarbinder Singh Bindra Asst. CIT, 362, 2nd Floor, Circle-47(1), Naya Katra, Chandni Vs. Delhi. Chowk, Delhi-110006. PAN-AAEPB2783P (Appellant) (Respondent) Assessee by Sh. Satyen Sethi, Advocate & Sh. A.T. Panda, Advocate Department by Sh. Sahil Kumar Bansal, Sr. DR Date of Hearing 04/02/2025 Date of Pronouncement 19/02/2025 ORDER PER MANISH AGARWAL, AM: This is appeal filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)-16, N…

KALPANA MISHRA,BHUBANESWAR vs. ITO, WARD 5(4), BHUBANESWAR, BHUBANESWAR

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 491/CTK/2024[2016-17]Status: DisposedITAT Cuttack28 Jan 2025AY 2016-17

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील संसंसंसं/Ita No.491/Ctk/2024 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year : 2016-2017) वष" Kalpana Mishra, Vs Ito Ward-5(4), Bhubaneswar Plot No.B-87/A, Chandaka Industrial Estate, Patia, Bhubaneswar-751024 Pan No. :Alfpm 2864 E (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. िनधा"रती िनधा"रती क" िनधा"रती िनधा"रती क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri B.R.Pattnaik, Ca राज"व राज"व क" राज"व राज"व क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri S.C.Mohanty, Sr. Dr सुनवाई क" तारीख / Date Of Hearing : 28/01/2025 घोषणा क" तारीख/Date Of Pronouncement : 28/01/2025 आदेश आदेश / O R D E R आदेश आदेश Per Bench : This Is An Appeal Filed By The Assessee Against The Order Dated 07.03.2024, Passed By The Cit(A), National Faceless Appeal Centre (Nfac), Delhi In Din & Order No.Itba/Nfac/S/250/2023- 24/1062168195(1) For The Assessment Year 2016-2017, On The Following Grounds :- 1. Hon'Ble Cit(Appeals), Nfac Has Erred In Law & On Facts In Confirming The Action Of The Learned Ao Even Though The Learned Ao Has Exceeded His Jurisdiction In A Limited Scrutiny Case Selected Under Cass Only To Examine Whether The Investment & Income Relating To Securities Transactions Are Duly Disclosed Or Not & Added A Sum Of Rs.44,00,000.00 U/S 68 Of The Income Tax Act, 1961, Without Obtaining Prior Administrative Approval Of The Concerned Pr. Cit/Cit As Prescribed In Circular F. No. 225/402/2018/Ita.Ii, Dated 28- 11-2018 & Instruction No.5/2016 [F.No.225/269/2015-

Section 68

…आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, कटक कटक "यायपीठ "यायपीठ,कटक आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण कटक कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अपील संसंसंसं/ITA No.491/CTK/2024 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year : 2016-2017) वष" Kalpana Mishra, Vs ITO Ward-5(4), Bhubaneswar Plot No.B-87/A, Chandaka Industrial Estate, Patia, Bhubaneswar-751024 PAN No. :ALFPM 2864 E (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. िन…

BHOGILAL BHAILALBHAI PATEL,VADODARA vs. THE PR. CIT-1, VADODARA

In the result, the appeal of the assessee is dismissed

ITA 613/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad28 Nov 2024AY 2015-16

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 613/Ahd/2024 ("नधा"रण वष" / Assessment Year : 2015-16) बनाम/ Bhogilal Bhailalbhai The Pr. Commissioner Of Patel Income Tax-1 Vs. 475/2, Sagar Faliya, At & Vadodara Post Bhayali, Vadodara - 391410 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Bkkpp3136R (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant By : Shri Hemant Suthar, A.R. ""यथ" क" ओर से/Respondent By : Shri Samir Tekriwal, Cit. Dr 19/11/2024 Date Of Hearing Date Of Pronouncement 28/11/2024

For Appellant: Shri Hemant Suthar, A.RFor Respondent: Shri Samir Tekriwal, CIT. DR
Section 143(3)Section 263Section 54BSection 54F

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 613/Ahd/2024 ("नधा"रण वष" / Assessment Year : 2015-16) बनाम/ Bhogilal Bhailalbhai The Pr. Commissioner of Patel Income Tax-1 Vs. 475/2, Sagar Faliya, At & Vadodara Post Bhayali, Vadodara - 391410 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : BKKPP3136R (Appellant) .. (Respondent) अपीलाथ" ओर से /Appellant by : Shri Hemant Suthar, A.R. ""यथ" क" ओर से/Respondent by : Shri Samir Tekriwal, CIT. DR 19/11/2024 Date of Hearing Date of Pronouncement…

SHAIL GAS PVT LTD,GHAZAIBAD vs. PR.CIT -7, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 630/DEL/2021[2015-16]Status: DisposedITAT Delhi05 Aug 2024AY 2015-16

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Kumar

For Appellant: Sh. Akhilesh Kumar, Adv. &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 14ASection 263Section 56(2)(via)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, World Trade Centre, Nauroji Nagar, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Sudhir Kumar, Judicial Member ITA No. 630/Del/2021 : Asstt. Year: 2015-16 M/s Shail Gas Pvt. Ltd., Vs Pr. CIT, R-2, 2nd Floor, Raj Kunj, Raj Nagar, Delhi-7, Ghaziabad, U.P.-201002 New Delhi (APPELLANT) (RESPONDENT) PAN No. AANCS5060L Assessee by : Sh. Akhilesh Kumar, Adv. & Sh. Vivek Garg, Adv. Revenue by : Ms. Sapna Bhatia, CIT-DR Date of Hearing: 25.07.2024 Date of Pronouncement: 05.08.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has b…

M/S. VIDHATA ASSOCIATES,GANDHINAGAR vs. THE PR. CIT, GANDHINAGAR

In the result, the appeal of the assessee is allowed

ITA 419/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2015-16

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehuk K. Patel, AdvocateFor Respondent: Shri Sudhendu Das, CIT-DR
Section 143(3)Section 263Section 30(1)(iii)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.419/Ahd/2020 (Assessment Year: 2015-16) M/s. Vidhata Associates, Vs. The Principal Commissioner of Plot No. 663, “Shri Venkatesh”, Income Tax, Panchasheet Society, Sector-21, Gandhinagar, Gandhinagar-382021 Ahmedabad-380009 [PAN No.AABFV5681P] (Appellant) .. (Respondent) Appellant by : Shri Mehuk K. Patel, Advocate Respondent by: Shri Sudhendu Das, CIT-DR Date of Hearing 19.03.2024 Date of Pronouncement 10.04.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDI…

AMBICAA SALES CORPORATION ,BENGALURU vs. PRINCIPAL COMMISSIONER OF INCOME TAX BENGALURU - 5, BENGALURU

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

ITA 726/BANG/2023[2014-15]Status: DisposedITAT Bangalore18 Jan 2024AY 2014-15

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2014-15

For Appellant: Shri Balram R. Rao, AdvocateFor Respondent: Shri D.K. Mishra, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 263Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2014-15 Ambicaa Sales Corporation, Vs. The Principal Commissioner No.1, MDP Market, of Income Tax, Betappa Lane, Bengaluru-5, CT Street Cross, Bengaluru. Bangalore – 560 002. PAN: AAGFA 6709A APPELLANT RESPONDENT Appellant by : Shri Balram R. Rao, Advocate Respondent by : Shri D.K. Mishra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 04.01.2024 Date of Pronouncement : 18.01.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is…

M/S SUSHIL KUMAR GUPTA & COMPANY,AMBALA CITY vs. PR.CIT, PANCHKULA

In the result, the appeal of the assessee is allowed

ITA 270/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh04 Jan 2024AY 2018-19

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum, CIT, DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 194CSection 263

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 270/Chd/2023 िनधा"रण वष" / Assessment Year : 2018-19 M/s Sushil Kumar Gupta & बनाम The Pr. CIT Company Panchkula 107, Urban Estate Sector-9, Ambala City -134003, Haryana "थायी लेखा सं./PAN NO: AADFS4337F अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Smt. Kusum, CIT, DR सुनवाई…

HASUMATIBEN JAGDISHBHAI PATEL, ,SURAT vs. PRINCIPAL COMMISSIONER OF INCOME TAX, VALSAD

In the result, appeal of assessee is allowed

ITA 322/SRT/2023[2018-19]Status: DisposedITAT Surat22 Nov 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.322/Srt/2023 (Ay 2018-19) (Hearing In Physical Court) Hasumatiben Jagdishbhai Principal Commissioner Of Patel Income-Tax, Valsad, 301, Vs 80 Shree Ram Estate, Opp. 3Rd Floor, Income Tax Pandesara Petrol Pump Office, Palak Arcade, Shanti Bhedwad, Surat-394220 Nagar, Tithal Road, Pan : Aaopp 1698 K Valsad-396001 अपीलाथ"/Appellant ""यथ" /Respondent

Section 142(1)Section 143(2)Section 143(3)Section 254(1)Section 263

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER आ.अ.सं./ITA No.322/SRT/2023 (AY 2018-19) (Hearing in Physical Court) Hasumatiben Jagdishbhai Principal Commissioner of Patel Income-tax, Valsad, 301, Vs 80 Shree Ram Estate, Opp. 3rd Floor, Income Tax Pandesara Petrol Pump Office, Palak Arcade, Shanti Bhedwad, Surat-394220 Nagar, Tithal Road, PAN : AAOPP 1698 K Valsad-396001 अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee by Shri Rasesh Shah, CA राज"व क" ओर से /Revenue…

M/S. S.R. FERRO ALLOYS,JHABUA vs. THE PCIT, BHOPAL

In the result, the appeal of assessee is allowed

ITA 148/IND/2021[2015-16]Status: DisposedITAT Indore09 Nov 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanis.R. Ferro Alloys Pr. Cit, Central 9, Siddheswar Colony Bhopal Vs. Jhabua (Appellant / Assessee) (Revenue) Pan: Abhfs7377Q Appellant By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.10.2023 Date Of Pronouncement 09.11.2023

Section 263

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER S.R. Ferro Alloys Pr. CIT, Central 9, Siddheswar Colony Bhopal Vs. Jhabua (Appellant / Assessee) (Revenue) PAN: ABHFS7377Q Appellant by Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 12.10.2023 Date of Pronouncement 09.11.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the Assessee is directed against the order dated 30.03.2021 of Pr. Commissioner of Income Tax, passed u/s 26…

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PCIT v. Shark Mines and Minerals (P.) Ltd. (151 Taxmann.com 71) — Cited in 25 Judgments | BharatTax