PCIT v. SPML Infra Ltd.

164 Taxmann.com 505Supreme Court of India2024#16907 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(3)Section 263 Section 147 Section 148 Section 10(38)Section 120 Section 129 Section 132

Issues it is cited on

section 263(1)erroneous and prejudicial section 263 section 26 section 148 section 147 section 143(3)india person interest document section 14

Judgments citing PCIT v. SPML Infra Ltd.

Satyapal Singh Chauhan HUF, Ambala Cantt vs. Income Tax Officer, Ward-4 Ambala, Income Tax Office, Ambala

In the result, appeal of the Assessee is allowed

ITA 715/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh09 Sept 2025AY 2020-21

Bench: Us:- "1. That The Ld. Pcit Has Erred On Facts & In Law In Exercising Revisionary Powers U./S 263. 2. That The Ld. Pcit Has Erred In Law & Facts In Holding That The Case Is Covered Under Clause (1) Of Explanation 2 Of Section 263(1). 3. That Appellant Craves Leave To Add, Alter, Amend Or To Substitute The Above Grounds Of Appeal Either Before Or At The Time Of Hearing Of Case." 2. The Facts, In Brief, Are That The Assessee Huf Have Been Filing The Returns Year After Year Disclosing Agricultural Income Besides Normal Rental Income. Agricultural Income Disclosed In The Previous Years & In The Year Under Consideration Is As Under:-

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT, DR (Virtual Mode)

Section 143(1)Section 143(3)Section 263Section 263(1)

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “बी”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE श्री राजपाल यादव, उपाध्यक्ष एवं श्री कृणवन्त सहाय, लेखा सदस्य BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 715/Chd/2025 निर्धारण वर्ष / Assessment Years : 2020-21 Satyapal Singh Chauhan HUF C/o Rajiv Goel and Associates, 179 Bank Road, Ambala Cantt, Ambala Haryana-133001 बनाम The ITO Ward-4 Ambala स्थायी लेखा सं./ PAN NO: AAHHS7000M अपीलार्थी/Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri Sudhir Seh…

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…

Smt. Shipra Vig, Yamuna Nagar vs. Pr. CIT, Panchkula

In the result, appeal of the Assessee is allowed

ITA 411/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh11 Apr 2025AY 2017-18

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR

Section 143(3)Section 263Section 263(1)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 411/Chd/ 2022 िनधा"रण वष" / Assessment Year : 2017-18 बनाम Smt. Shipra Vig The Pr. CIT # 690, Subhash Gali, Panchkula Yamuna Nagar "ायी लेखा सं./PAN NO: AADHPV6374J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Smt. Kusum Bansal, CIT DR सुनवाई की तारीख/Date of Heari…

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…

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

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी कृणव"त सहाय, लेखा सद"य एवं "ी परेश म. जोशी, "याियक सद"य BEFORE: SHRI. KRINWANT SAHAY, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 825/Chd/2023 िनधा"रण वष" / Assessment Year : 2012-13 Bhupinder Singh बनाम The Pr. CIT S/o Shri Gurmukh Singh Chandigarh-1 Vill: Doomcherri, PO: Morinda Tehsil: Chamkaur Sahib, Dist: Ropar- Punjab- 140001 "ायी लेखा सं./PAN NO: CSEPS2191A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate…