PCIT v. Superior Films (P.) Ltd.

129 Taxmann.com 360Reported decision2021#14824 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2026 to 2026.

Sections most often in play

Section 131(3)Section 133ASection 143(3)Section 144Section 147Section 148Section 263

Issues it is cited on

complete scrutinyreopening of assessmentsection 133asection 263salaryscrutiny assessmentreassessment proceedingssection 144section 148section 147prescribedperson

Judgments citing PCIT v. Superior Films (P.) Ltd.

Js Engineering Works, Sawa, Chittorgarh vs. DCIT, Central Circle, Chittorgarh

In the result, all these 6 appeals filed by the assessee are allowed

ITA 628/JODH/2024[2017-18]Status: DisposedITAT Jodhpur26 Feb 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER Stay Application No. 8 to 13/Jodh/2024 (Arising out of ITA Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) JS Engineering Works DCIT, Central Circle, J-16, M/s. SCLJ & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. PAN No. AAFFJ 9260 Q ITA Nos. 620, 621, 622, 624, 625 & 628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-…

Js Engineering Works, Sawa, Chittorgarh vs. DCIT, Central Circle, Chittorgarh

In the result, all these 6 appeals filed by the assessee are allowed

ITA 625/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 Feb 2026AY 2016-17

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER Stay Application No. 8 to 13/Jodh/2024 (Arising out of ITA Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) JS Engineering Works DCIT, Central Circle, J-16, M/s. SCLJ & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. PAN No. AAFFJ 9260 Q ITA Nos. 620, 621, 622, 624, 625 & 628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-…

Js Engineering Works, Sawa Chittorgarh vs. DCIT, Central Circle, Chittorgarh

In the result, all these 6 appeals filed by the assessee are allowed

ITA 624/JODH/2024[2015-16]Status: DisposedITAT Jodhpur26 Feb 2026AY 2015-16

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER Stay Application No. 8 to 13/Jodh/2024 (Arising out of ITA Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) JS Engineering Works DCIT, Central Circle, J-16, M/s. SCLJ & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. PAN No. AAFFJ 9260 Q ITA Nos. 620, 621, 622, 624, 625 & 628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-…

Js Engineering Works, Sawa, Chittorgarh vs. DCIT, Central Circle, Chittorgarh

In the result, all these 6 appeals filed by the assessee are allowed

ITA 622/JODH/2024[2014-15]Status: DisposedITAT Jodhpur26 Feb 2026AY 2014-15

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER Stay Application No. 8 to 13/Jodh/2024 (Arising out of ITA Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) JS Engineering Works DCIT, Central Circle, J-16, M/s. SCLJ & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. PAN No. AAFFJ 9260 Q ITA Nos. 620, 621, 622, 624, 625 & 628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-…

Js Engineering Works, Sawa, Chittorgarh vs. DCIT, Central Circle, Chittorgarh

In the result, all these 6 appeals filed by the assessee are allowed

ITA 621/JODH/2024[2013-14]Status: DisposedITAT Jodhpur26 Feb 2026AY 2013-14

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER Stay Application No. 8 to 13/Jodh/2024 (Arising out of ITA Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) JS Engineering Works DCIT, Central Circle, J-16, M/s. SCLJ & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. PAN No. AAFFJ 9260 Q ITA Nos. 620, 621, 622, 624, 625 & 628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-…

Js Engineering Works, Sawa, Chittorgarh vs. DCIT, Chittorgarh

In the result, all these 6 appeals filed by the assessee are allowed

ITA 620/JODH/2024[2012-13]Status: DisposedITAT Jodhpur26 Feb 2026AY 2012-13

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

Section 131(3)Section 133ASection 143(3)Section 144Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH (Virtual) JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER Stay Application No. 8 to 13/Jodh/2024 (Arising out of ITA Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) JS Engineering Works DCIT, Central Circle, J-16, M/s. SCLJ & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. PAN No. AAFFJ 9260 Q ITA Nos. 620, 621, 622, 624, 625 & 628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-…

PCIT v. Superior Films (P.) Ltd. (129 Taxmann.com 360) — Cited in 6 Judgments | BharatTax