PCIT v. Shreeji Prints (P) Ltd.

130 Taxmann.com 293High Court2021#2583 most cited

What is PCIT v. Shreeji Prints (P) Ltd. authority for?

A revision under Section 263 is invalid if the Commissioner relies on Explanation 2 to Section 263 without providing the assessee with a show cause notice and an opportunity to be heard. The Supreme Court has affirmed this principle, dismissing the Revenue's appeal.

45

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Also referred to as

PCIT v. Shreeji Prints (P) Ltd. · Section 263 · Explanation 2 to Section 263 · show cause notice · opportunity of being heard · revisionary power · prejudicial to interest of revenue · Gujarat High Court · Supreme Court dismissal of SLP

Sections most often in play

Section 143(3)Section 263Section 80GSection 80IASection 135Section 147Section 14ASection 32

Issues it is cited on

section 86section 263(2)section 198section 92elack of enquiryinadequate enquiryrelated party transactionsection 115jb(2)section 263(1)specified domestic transactioncredit for tdsprejudicial to interest of revenue

Judgments citing PCIT v. Shreeji Prints (P) Ltd.

SUBHASH JAISWAL ASSOCIATES,BAREILLY vs. PCIT BAREILLY, BAREILLY

ITA 100/LKW/2022[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18
Section 143(3)Section 263

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nLUCKNOW BENCH “B”, LUCKNOW\nBEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER\nAND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER\nITA No.100/LKW/2022\n(Assessment Year: 2017-18)\n\nSubhash Jaiswal Associates\n71, Newada Sheikhan, Bareilly,\nUttar Pradesh-243001.\nPAN:AAMAS7252B\n(Appellant)\nAppellant by:\nRespondent by:\nV.\nShri Devinder Singh\nKalyan,\nPCIT, Bareilly, Uttar\nPradesh-243001.\n(Respondent)\nShri Rakesh Garg, Advocate\nShri R. R. N. Shukla, Addl. CIT(DR)\nORDER\nPER ANADEE NATH MISSHRA, A.M.:\n(A) Vide ITA. No.100/LKW/2022 appeal has been filed b…

DABUR INDIA LTD.,NEW DELHI vs. PCIT - 1, NEW DELHI

In the result, appeal filed by the assessee is allowed

ITA 2075/DEL/2024[2018-19]Status: DisposedITAT Delhi14 Nov 2025AY 2018-19

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: Shri M.P. Rastogi, AdvocateFor Respondent: Shri Sanjeev Kaushal, CITDR
Section 143(3)Section 263Section 32Section 35Section 35(1)Section 80GSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘B’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER M/s. Dabur India Limited, vs. Pr.CIT, Delhi – 1, 8/3, Asaf Ali Road, Delhi. New Delhi – 110 002. (PAN :AAACD0474C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri M.P. Rastogi, Advocate REVENUE BY : Shri Sanjeev Kaushal, CITDR Date of Hearing : 18.08.2025 Date of Order : 14.11.2025 ORDER PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of the ld. Principal Commissioner of Income-tax, Delhi-1[“Ld. PCIT”, for short] dated 29.0…

M/S. NIPPON LIFE INDIA A/F MANAGEMENT LIMITED ,MUMBAI vs. PCIT, MUMBAI -8, MUMBAI

Appeal is allowed

ITA 2291/MUM/2025[2020-21]Status: DisposedITAT Mumbai25 Jul 2025AY 2020-21

Bench: Shri Narender Kumar Choudhry (Jm) & Shri Omkareshwar Chidara (Am) Nippon Life India Aif Pcit-8 Management Limited Room No. 611 4Th Floor, Tower A Vs. 6Th Floor Peninsula Business Park Aayakar Bhavan Ganpatrao Kadam Marg M.K. Road Lower Parel Mumbai-400 020. Mumbai-400 013. Pan : Aabcr 7663L Appellant Respondent

For Respondent: Shri Jitendra Sanghavi, CA
Section 135Section 143(3)Section 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “B” Bench, Mumbai. Before Shri Narender Kumar Choudhry (JM) & Shri Omkareshwar Chidara (AM) Nippon Life India AIF PCIT-8 Management Limited Room No. 611 4th Floor, Tower A Vs. 6th Floor Peninsula Business Park Aayakar Bhavan Ganpatrao Kadam Marg M.K. Road Lower Parel Mumbai-400 020. Mumbai-400 013. PAN : AABCR 7663L Appellant Respondent : Shri Jitendra Sanghavi, CA Assessee by & Shri Amit Khatiwala : Shri Satyaprakash R. Singh Revenue by : 03/07/2025 Date of Hearing Date of pronouncement : 25/07/2025 O R D E R Per Omkareshwar Chidara (AM) :- In the above cited app…

DLF HOME DEVELOPERS LIMITED,NEW DELHI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-1, NEW DELHI, 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…

SHRI. NAGARAJ VINAYAK JOSHI,KARAWAR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) , BENGALURU

In the result, appeal filed by the assessee is allowed

ITA 239/BANG/2023[2018-19]Status: DisposedITAT Bangalore28 Jun 2023AY 2018-19

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. D. K. Mishra, CIT(DR), ITAT, Bengaluru
Section 115BSection 133ASection 263Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.238 and 239/Bang/2023 Assessment Years : 2017-18 and 2018-19 Nagaraj Vinayak Joshi, The Principal Commissioner of Income Civil Engineer and Contractor, Tax (Central), H. No.4038, Joshiwada, Vs. Bengaluru. Nandangadda, North Kanara, Karawar – 581 301. PAN : ABXPJ 3854 B APPELLANT RESPONDENT Assessee by : Shri. Narendra Sharma, Advocate Revenue by : Shri. D. K. Mishra, CIT(DR), ITAT, Bengaluru. Date of hearing : 22.06.2023 Date of Pronouncement : 28.06.2023 O…

SHRI. NAGARAJ VINAYAK JOSHI,KARAWAR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) , BENGALURU

In the result, appeal filed by the assessee is allowed

ITA 238/BANG/2023[2017-18]Status: DisposedITAT Bangalore28 Jun 2023AY 2017-18

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. D. K. Mishra, CIT(DR), ITAT, Bengaluru
Section 115BSection 133ASection 263Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.238 and 239/Bang/2023 Assessment Years : 2017-18 and 2018-19 Nagaraj Vinayak Joshi, The Principal Commissioner of Income Civil Engineer and Contractor, Tax (Central), H. No.4038, Joshiwada, Vs. Bengaluru. Nandangadda, North Kanara, Karawar – 581 301. PAN : ABXPJ 3854 B APPELLANT RESPONDENT Assessee by : Shri. Narendra Sharma, Advocate Revenue by : Shri. D. K. Mishra, CIT(DR), ITAT, Bengaluru. Date of hearing : 22.06.2023 Date of Pronouncement : 28.06.2023 O…

SRI. GIREESHSHASTRI SHANKARSHASTRI JEERE ,GAJENDRAGAD vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 305/BANG/2023[2018-19]Status: DisposedITAT Bangalore16 Jun 2023AY 2018-19

Bench: Shri Chandra Poojari & Shri George George Kassessment Year : 2018-19 Shri Gireeshshastri Shankarshastri Jeere, The Principal Commissioner Of Prop : Fakeeresh Fuels, Income Tax (Central), Kustagi Road, Main Road, Vs. Bengaluru. Gajendragad – 582 114. Pan : Agupj 2460 M Appellant Respondent Assessee By : Shri. R. Chandrashekar, Advocate Revenue By : Shri. D. K. Mishra, Cit (Dr)(Itat), Bengaluru. Date Of Hearing : 15.06.2023 Date Of Pronouncement : 16.06.2023

For Appellant: Shri. R. Chandrashekar, AdvocateFor Respondent: Shri. D. K. Mishra, CIT (DR)(ITAT), Bengaluru
Section 115BSection 131Section 133ASection 143(3)Section 263Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K, JUDICIAL MEMBER Assessment Year : 2018-19 Shri Gireeshshastri Shankarshastri Jeere, The Principal Commissioner of Prop : Fakeeresh Fuels, Income Tax (Central), Kustagi Road, Main Road, Vs. Bengaluru. Gajendragad – 582 114. PAN : AGUPJ 2460 M APPELLANT RESPONDENT Assessee by : Shri. R. Chandrashekar, Advocate Revenue by : Shri. D. K. Mishra, CIT (DR)(ITAT), Bengaluru. Date of hearing : 15.06.2023 Date of Pronouncement : 16.06.2023 O R D E R Per George George K, Judicial Member: Th…

NAVJEEVAN CHARITABLE SOCIETY FOR INTEGRAL DEVELOPMENT ,JALANDHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX ( CENTRAL), LUDHINANA

ITA 25/ASR/2021[2016-17]Status: DisposedITAT Amritsar13 Jun 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 11(1)(d)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 25/Asr/2021 Assessment Year: 2016-17 NAVJEEVAN CHARITABLE SOCIETY, The Commissioner of Income BISHOP HOUSE, CIVIL LINES,Jalandhar Tax (Central), Ludhiyana PAN: AAAAN7997G (Appellant) (Respondent) Appellant by Shri. Gunjeet Singh Syal, Advocate Respondent by Shri Rohit Mehra, CIT (DR) Date of Hearing : 30/05/2023 Date of Pronouncement : 13/06/2023 ORDER Per Dr. M. L. Meena, AM: The captioned appeal is filed by the assessee against the order u/s 2…

KEN FINANCIAL SERVICES LTD.,MUMBAI vs. PR. CIT - 4, MUMBAI

Appeal of the assessee is allowed

ITA 894/MUM/2021[2010-11]Status: DisposedITAT Mumbai31 May 2023AY 2010-11

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanvk-Vk-La- 894@Eaqcbz@2021 ¼Fu-Oa- 2010&11½ Ken Financial Services Ltd. 101, Shah Arcade, A Wing, Shah Archade Sra Chs Ltd Rani Sati Marg, Malad (E) Mumbai-400 097 ..... Vihykfkhz/Appellant Pan No. Aaack4929K Cuke Vs. Principal Commissioner Of Income Tax Room No. 629, 6Th Floor, Aayakar Bhavan, M.K. Road, ..... Izfroknh/Respondent Mumbai-400 020

For Appellant: Dr. K. Shivaram & Shri Rahul Hakani izfroknh }kjk@For Respondent: Shri Byomakesh P. K. Panda, CIT-DR
Section 143(1)Section 147Section 148Section 263

…आयकर अपीलीय अधिकरण eqacbZ ihB ß,pÞ eaqcbZ Jh fodkl voLFkh] U;kf;d lnL; ,oa Jh ,l fjQkSj jgeku] ys[kkdkj lnL; ds le{k IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” BENCH BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER vk-vk-la- 894@eaqcbZ@2021 ¼fu-oa- 2010&11½ Ken Financial Services Ltd. 101, Shah Arcade, A Wing, Shah Archade SRA CHS Ltd Rani Sati Marg, Malad (E) Mumbai-400 097 ..... vihykFkhZ/Appellant PAN No. AAACK4929K cuke Vs. Principal Commissioner of Income Tax Room No. 629, 6th Floor, Aayakar Bhavan, M.K. Road, ..... izfroknh/Respondent Mumbai-400 020 vihykF…

KANUBHAI VANMALIBHAI PATEL HUF,SURAT vs. ITO, WARD-1(2)(1), SURAT, SURAT

In the result, the grounds of appeal raised by the assessee is allowed

ITA 60/SRT/2022[2016-17]Status: DisposedITAT Surat17 Apr 2023AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Kanubhai Vanmalibhai Patel I.T.O.,Ward 1(2)(1), Huf,6, Siddharth Society, Surat. Vs. Behind Afil Tower, Lambe Hanuman Road, Surat-395010. Pan: Aakhp 0725 K Appellant Respondednt

Section 143(2)Section 143(3)Section 254(1)Section 263Section 54B

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Physical Court) Kanubhai Vanmalibhai Patel I.T.O.,Ward 1(2)(1), HUF,6, Siddharth Society, Surat. Vs. Behind Afil Tower, Lambe Hanuman Road, Surat-395010. PAN: AAKHP 0725 K APPELLANT RESPONDEDNT Assessee by Shri Hiren Vepari, CA Department by Shri Ashok B. Koli, CIT-DR Date of hearing 16/03/2023 Date of pronouncement 17/04/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the o…

INDIA ITME SOCIEY,MUMBAI vs. CIT (EXEMPTION), MUMBAI

In the result, Appeal of assessee is allowed for both the years

ITA 722/MUM/2021[2016-17]Status: DisposedITAT Mumbai27 Feb 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Mr. Vipul Joshi, ARFor Respondent: Mr. Sandeep Raj, CIT DR
Section 11Section 11(2)Section 12ASection 143Section 143(3)Section 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 721& 722/Mum/2021 (Assessment Years2015–16& 2016–17) CIT (Exemption) India ITME society Room no. 617, 1210/1211/1212, Dalmal 6th Floor, Piramal Tower, A Wing, 12th Floor, Chamber, Vs. Plot no. 211, Nariman Point, Lalbaug, parel, Mumbai-400 021 Mumbai-400 012 (Respondent) (Appellant) PAN No. AAATI 2855 B Assessee by : Mr. Vipul Joshi, AR Revenue by : Mr. Sandeep Raj, CIT DR Date of hearing: 24.02.2023 Date of pronouncement : 27.02.2023 O R D E R PER PRASHANT MAHARISHI, AM: 01. Asses…

INDIA ITME SOCIEY,MUMBAI vs. CIT (EXEMPTION), MUMBAI

In the result, Appeal of assessee is allowed for both the years

ITA 721/MUM/2021[2015-16]Status: DisposedITAT Mumbai27 Feb 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Mr. Vipul Joshi, ARFor Respondent: Mr. Sandeep Raj, CIT DR
Section 11Section 11(2)Section 12ASection 143Section 143(3)Section 263Section 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 721& 722/Mum/2021 (Assessment Years2015–16& 2016–17) CIT (Exemption) India ITME society Room no. 617, 1210/1211/1212, Dalmal 6th Floor, Piramal Tower, A Wing, 12th Floor, Chamber, Vs. Plot no. 211, Nariman Point, Lalbaug, parel, Mumbai-400 021 Mumbai-400 012 (Respondent) (Appellant) PAN No. AAATI 2855 B Assessee by : Mr. Vipul Joshi, AR Revenue by : Mr. Sandeep Raj, CIT DR Date of hearing: 24.02.2023 Date of pronouncement : 27.02.2023 O R D E R PER PRASHANT MAHARISHI, AM: 01. Asses…

M/S. THALIA AKSHAR DEVELOPERS,MUMBAI vs. PR. COMM OF INCOME TAX `, MUMBAI

In the result, appeal of the assessee is allowed

ITA 634/MUM/2022[2017-18]Status: DisposedITAT Mumbai24 Feb 2023AY 2017-18

Bench: Us, The Only Effective Issue To Be Decided In This Appeal Is As To Whether The Ld. Pcit

Section 131Section 133(6)Section 142(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Thalia Akshar Vs. Pr. Commissioner of Developers Income Tax 225, Plot No.78/79 Mumbai – 27 Room No.401, 3rd Floor Sector – 17, Vashi 6th Tower, VSRCCL Navi Mumbai – 400 705 Vashi, Navi Mumbai Maharashtra – 400 703 PAN/GIR No.AAJFT0172D (Appellant) .. (Respondent) Assessee by Ms. Ritika Agarwal Revenue by Shri Biswanath Das Date of Hearing 07/02/2023 Date of Pronouncement 24/02/2023 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.634/Mum/2022 for A.…

M/S. PANTIME FINANCE CO. P. LTD.,MUMBAI vs. ITO WARD-13(1)(1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 636/MUM/2021[2012-13]Status: DisposedITAT Mumbai21 Feb 2023AY 2012-13
Section 143(3)Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER M/s. Pantime Finance Vs. ITO, Ward 13(1)(1) Company Pvt. Ltd. Mumbai 304A, 3rd Floor Aayakar Bhavan Wing Amazon Park Maharshi Karve Road Link Road Devki Nagar Mumbai – 400 020 Borivali (West)-400 103 PAN/GIR No.AAACP9097M (Appellant) .. (Respondent) Assessee by Shri. Rushabh Mehta Revenue by Shri K.C.Selvamani Date of Hearing 15/02/2023 Date of Pronouncement 21/02/2023 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.636/Mum/2021 for A.Y.2012-13…

SHRI TULSHIBHAI POLABHAI SAKARIYA,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

In the result, appeal filed by assessee is allowed

ITA 93/RJT/2021[2015-16]Status: DisposedITAT Rajkot15 Feb 2023AY 2015-16

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकरअपीलसं./Ita No. 93/Rjt/2021 िनधा"रणवष" िनधा"रणवष"/Asstt. Year:2015-16 िनधा"रणवष" िनधा"रणवष" Shri Tulsibhai Polabhai Sakariya Vs. The Pr. C.I.T, 2-Bombay Housing Society, Rajkot-1, Meghdhara, University Road, Rajkot. Opp. G. K. Dholakiya, Rajkot

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Shramdeep Sinha, CIT DR
Section 143(3)Section 263Section 54F

…आयकर अपीलीय अिधकरण, राजकोट "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS. MADHUMITA ROY, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 93/Rjt/2021 िनधा"रणवष" िनधा"रणवष"/Asstt. Year:2015-16 िनधा"रणवष" िनधा"रणवष" Shri Tulsibhai Polabhai Sakariya Vs. The Pr. C.I.T, 2-Bombay Housing Society, Rajkot-1, Meghdhara, University Road, Rajkot. Opp. G. K. Dholakiya, Rajkot PAN: EEDPS9685N (Applicant) (Respondent) आयकरअपीलसं./ITA No. 94/Rjt/2021 िनधा"रणवष" िनधा"रणवष"/Asstt. Year:2015-16 िनधा"रणवष" िनधा"रणवष" Shri Khodabhai Polabhai Sakariya Vs. The Pr. C.I.T, Megh…

BHUVNESHWARI VYAPAAR PRIVATE LTD ,MUMBAI vs. PRINCIPLE COMMISSIONER OF INCOME TAX P-CIT,MUMBAI-1, MUMBAI

In the result, appeal of the assessee is allowed

ITA 1297/MUM/2022[2010-11]Status: DisposedITAT Mumbai14 Feb 2023AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Bhuvneshwari Vyapaar Private Limited Pcit,Mumbai-1 710/A Wing Dattani Plaza Room No. 330, 3 R D Floor, Aayakar Vs. Commercial Premises, Safed Pool, Bhavan, M.K.Road, Mumbai-400 020 Andheri Kurla Road, Andheri East, Mumbai- 400 072 (Appellant) (Respondent) Pan No. Aadcb4386N

For Appellant: Shri. Prakash G. Jhunjhunwala, CAFor Respondent: Dr. Mahesh Akhade, CIT DR
Section 131Section 143Section 148Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM Bhuvneshwari Vyapaar Private Limited PCIT,Mumbai-1 710/A Wing Dattani Plaza Room No. 330, 3 r d Floor, Aayakar Vs. Commercial Premises, safed pool, Bhavan, M.K.Road, Mumbai-400 020 Andheri Kurla Road, Andheri East, Mumbai- 400 072 (Appellant) (Respondent) PAN No. AADCB4386N Assessee by : Shri. Prakash G. Jhunjhunwala, CA & Abhishek Jhunjhunwala Revenue by : Dr. Mahesh Akhade, CIT DR. Date of hearing: 16.11.2022 Date of pronouncement : 14.02.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01…

SHRI PRAFUL GAUTAMBHAI KOTHARI,RAJKOT vs. THE PR. CIT-1, RAJKOT, RAJKOT

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

ITA 163/RJT/2021[2011-12]Status: DisposedITAT Rajkot31 Jan 2023AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 163/Rjt/2021 िनधा"रण वष"/Asstt. Years: 2011-2012

For Appellant: Shri Gaurang Khakhar, A.RFor Respondent: Shri Shramdeep Sinha, CIT. D.R
Section 142(1)Section 143(3)Section 147Section 263

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, (Conducted through E-Court, Rajkot) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER, And Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 163/Rjt/2021 िनधा"रण वष"/Asstt. Years: 2011-2012 Praful Gautamlal Kothari, Pr.C.I.T, “VEER DARSHAN”, Vs. Rakot-1, 32A Panchvati Society, Rajkot. Rajkot 360005. PAN: ACTPK7377H Assessee by : Shri Gaurang Khakhar, A.R Revenue by : Shri Shramdeep Sinha, CIT. D.R सुनवाई क" तारीख/Date of Hearing : 01/11/2022 घोषणा क" तारीख /Date of Pronouncement: 31/01/2023 आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT M…

BHARTESH JAIN,JAIPUR vs. PCIT, JAIPUR-1, JAIPUR

ITA 326/JPR/2022[2017-18]Status: DisposedITAT Jaipur31 Jan 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Manish AgarwalFor Respondent: Sh. Ajay Malik, CIT
Section 143(3)Section 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 326/JP/2022 fu/kZkj.ko"kZ@AssessmentYear : 2017-18 cuke Bhartesh Jain PCIT, 53, Syopur Road Siyaram Nagar, Vs. Jaipur-1, Jaipur Near Sector 64, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AIOPJ 6618 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assesseeby : Sh. Manish Agarwal jktLo dh vksj ls@Revenue by: Sh. Ajay Ma…

A.A. MOTIWALA JEWELLERS PVT. LTD.,MUMBAI vs. PR. CIT- 4 , MUMBAI

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

ITA 1363/MUM/2022[2017-18]Status: DisposedITAT Mumbai04 Jan 2023AY 2017-18

Bench: Shri B.R. Basakaran & Ms. Kavitha Rajagopalm/S. A.A. Motiwala Jewellers Vs. Prin. Commissioner Of Pvt. Ltd., 31, Kakad Palace, Income Tax-4, Room Shop No.1, Guru Nanak Road, No.629, 6Th Floor, Bandra (West), Aayakar Bhavan, M.K. Mumbai – 400 050 Road, Mumbai. Pan Aakca6359B (Appellant) (Respondent)

For Appellant: Mr. Bharat KumarFor Respondent: Ms. Mamta Bansal, DR
Section 142(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘A’ BENCH, MUMBAI. BEFORE SHRI B.R. BASAKARAN, ACCOUNTANT MEMBER AND MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER M/s. A.A. Motiwala Jewellers Vs. Prin. Commissioner of Pvt. Ltd., 31, Kakad Palace, Income Tax-4, Room Shop No.1, Guru Nanak Road, No.629, 6th Floor, Bandra (West), Aayakar Bhavan, M.K. Mumbai – 400 050 Road, Mumbai. PAN AAKCA6359B (Appellant) (Respondent) Appellant By : Mr. Bharat Kumar. Respondent By : Ms. Mamta Bansal, DR Date of Hearing : 18.10.2022 Date of Pronouncement : 04.01.2023 O R D E R Per Shri B.R. Baskaran, A.M. : The assessee has filed this a…

ELECON ENGINEERING CO. LTD.,,VALLABH VIDHYANAGAR vs. THE PR. CIT-1, VADODARA

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

ITA 211/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad16 Nov 2022AY 2017-18

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 211/Ahd/2022 िनधा"रण वष"/Asstt. Year: 2017-2018 Elecon Engineering Co.Ltd., The Principal Anand Sojitra Road, Vs. Commissioner Of Vallabh Vidyanagar-388120. Income Tax-1, Vadodara.

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Alok Kumar, CIT.D.R
Section 139Section 143Section 143(1)Section 143(3)Section 263Section 37Section 43A

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No. 211/AHD/2022 िनधा"रण वष"/Asstt. Year: 2017-2018 Elecon Engineering Co.Ltd., The Principal Anand Sojitra Road, Vs. Commissioner of Vallabh Vidyanagar-388120. Income Tax-1, Vadodara. PAN: AAACE4644D (Applicant) (Respondent) Assessee by : Shri M.K. Patel, A.R Revenue by : Shri Alok Kumar, CIT.D.R सुनवाई क" तारीख/Date of Hearing : 13/09/2022 घोषणा क" तारीख /Date of Pronouncement: 16/11/2022 आदेश/O R D E R…

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