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.

How many judgments cite PCIT v. Shreeji Prints (P) Ltd.?

45 judgments on BharatTax cite PCIT v. Shreeji Prints (P) Ltd. (130 Taxmann.com 293), spanning 2021 to 2025.

Which sections of the Income Tax Act does PCIT v. Shreeji Prints (P) Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 263, Section 80G, Section 80IA, Section 135, Section 147.

PCIT v. Shreeji Prints (P) Ltd. (130 Taxmann.com 293)

M/S Metro Development, Mumbai vs. PCIT -27, Mumbai

In the result, appeal of the assessee is allowed

ITA 635/MUM/2022[2017-18]Status: DisposedITAT Mumbai31 Oct 2022AY 2017-18

Section 133(6)Section 142(1)Section 143(2)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER M/s. Metro Development Vs. Pr. Commissioner of Plot No.2, 3rd Floor Income Tax, Mumbai – 27 Room No.401, 3rd Floor The Ambiance Court 6th Tower,VSRCCL Unit No.302, Sector 19D Vashi, Vashi, Navi Mumbai – 400 Navi Mumbai – 400 703 703 PAN/GIR No.AAUFM1259R (Appellant) .. (Respondent) Assessee by Ms. Ritika Agarwal Revenue by Shri T. Shankar Date of Hearing 27/09/2022 Date of Pronouncement 31/10/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.635/Mum/2022 fo…

Janata Traders, Gadag vs. Principal Commissioner of Income Tax, Hubli

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

ITA 401/BANG/2022[2017-18]Status: DisposedITAT Bangalore26 Oct 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2017-18

For Appellant: Smt. Girija, A.RFor Respondent: Dr. G. Manoj Kumar, D.R

Section 143(3)Section 263Section 69A

…ITA No.401/Bang/2022 Janata Traders, Gadag IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: 2017-18 Janata Traders Namjoshi Road, Principal CIT Gadag 582 101 Vs. Hubli 580 025 PAN NO : AABFJ1358F APPELLANT RESPONDENT Appellant by : Smt. Girija, A.R. Respondent by : Dr. G. Manoj Kumar, D.R. Date of Hearing : 26.10.2022 Date of Pronouncement : 26.10.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is directed against the order of Principal CIT passed u/s 263 of t…

Kusuma Cashews, Karkala vs. The Principal Commissioner of Income Tax, Central, Bangalore

In the result, the appeal is allowed in favour of the assessee

ITA 511/BANG/2022[2017-18]Status: DisposedITAT Bangalore21 Oct 2022AY 2017-18

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2017-18

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 115BSection 132Section 133ASection 143(2)Section 143(3)Section 263Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2017-18 Kusuma Cashews, Vs. The Principal Commissioner of 316/1, 316/2A, Income Tax (Central), Near Kariakallu, Bengaluru. Karkala – 574 104. Karnataka. PAN: AAPFK 6027L APPELLANT RESPONDENT Appellant by : Smt. Sheetal Borkar, Advocate Respondent by : Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 19.10.2022 Date of Pronouncement : 21.10.2022 O R D E R Per Padmavathy S., Accountant Member This appeal is against the order of P…