How many judgments cite PCIT v. Usha Polychem India (P) Ltd.?

10 judgments on BharatTax cite PCIT v. Usha Polychem India (P) Ltd. (149 Taxmann.com 240), spanning 2024 to 2025.

Which sections of the Income Tax Act does PCIT v. Usha Polychem India (P) Ltd. come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 263, Section 143, Section 144B, Section 119.

PCIT v. Usha Polychem India (P) Ltd.

149 Taxmann.com 240High Court2023#10184 most cited

What is PCIT v. Usha Polychem India (P) Ltd. authority for?

A revision under section 263 is unjustified if reassessment proceedings were already invoked and completed based on the same information that formed the basis for the revision.

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

Also referred to as

PCIT v. Usha Polychem India (P) Ltd. · section 263 · reassessment proceedings · lack of enquiry · erroneous and prejudicial · section 147 · section 148 · section 143(3)

Sections most often in play

Section 147 Section 148 Section 263 Section 143 Section 144B Section 119 Section 143(3)Section 14A

Read the full judgment

Issues it is cited on

lack of enquiry malabar industrial section 263(1)section 54f section 54 erroneous and prejudicial section 263 section 26 reason to believe notice under section 148 reassessment proceedings section 144b

Judgments citing PCIT v. Usha Polychem India (P) Ltd.

Vikunj Real Estate Private Limited, Delhi vs. Income Tax Officer, Delhi

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

ITA 3179/DEL/2025[2011-12]Status: DisposedITAT Delhi22 Dec 2025AY 2011-12

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Shyam Sunder Mangla, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT DR

Section 143Section 143(3)Section 148Section 263Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Vikunj Real Estate Private Limited, vs. Income Tax Officer, B – 1, Bareja Sadan, New Delhi. Badarpur, Jaitper, Delhi – 110 044. (PAN :AACCV2351A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Shyam Sunder Mangla, CA REVENUE BY : Shri Dayainder Singh Sidhu, CIT DR Date of Hearing : 23.09.2025 Date of Order : .12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of the ld. Pr. Commissioner of Income Ta…

Principal Commissioner of Income Tax 5 Kolkata vs. Ramotar Choudhari HUF

ITAT/275/2024HC Calcutta12 Nov 2025

Bench: HON'BLE JUSTICE RAJARSHI BHARADWAJ,HON'BLE JUSTICE UDAY KUMAR

Section 148Section 263

…OD-13 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION ORIGINAL SIDE ITAT/275/2024 IA NO:GA/1/2024 PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA VS RAMOTAR CHOUDHARI HUF BEFORE: THE HON‟BLE JUSTICE RAJARSHI BHARADWAJ AND THE HON‟BLE JUSTICE UDAY KUMAR Date : 12TH NOVEMBER, 2025. Appearance: Mr. P. Dudheria, Adv., for appellant. Ms. S. Sahani, Adv., for respondent. The Court: Learned counsel appearing for the appellant submits that the order passed by the Tribunal on May 9, 2024 is perverse as the order passed under section 263 of the Income Tax Act, dated October 10, 2023,…

Mohammed Mannan Abdul, Hyderabad vs. Income Tax Officer, Ward-7(1), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 249/HYD/2024[2017-18]Status: DisposedITAT Hyderabad30 Apr 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA Murali Mohan RaoFor Respondent: Ms. M. Narmada, CIT-DR

Section 147Section 148Section 263Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.249/Hyd./2024 Assessment Year 2017-2018 Mohammed Mannan The Income Tax Officer, Abdul, Hyderabad. vs. Ward-7(1), Hyderabad. PIN - 500 045. Telangana. Telangana. (Appellant) (Respondent) For Assessee : CA Murali Mohan Rao For Revenue : Ms. M. Narmada, CIT-DR Date of Hearing : 17.03.2025 Date of Pronouncement : 30.04.2025 ORDER PER MANJUNATHA G. : This appeal has been filed by the Assessee against the order dated 29.02.2024, of the learned Principal Commissio…

Subramanian Shanmuganathan, Chennai vs. PCIT, Madurai

In the result, both the appeals filed by the assessee are dismissed

ITA 315/CHNY/2022[2013-14]Status: DisposedITAT Chennai29 Oct 2024AY 2013-14

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita Nos.314 & 315/Chny/2022 िनधा;रण वष; /Assessment Years: 2012-13 & 2013-14

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT

Section 143Section 148Section 263

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद" एवं "ी जगदीश, लेखा सद" के सम' BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.314 & 315/Chny/2022 िनधा;रण वष; /Assessment Years: 2012-13 & 2013-14 Subramanian Shanmuganathan, The Principal Commissioner of New No.16, Sathullah Street, Vs. Income Tax, T.Nagar, Chennai-600 017. Madurai-1. [PAN: AAYPS 9235R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथF की ओर से/ Appellant by : Shri N. Arjun Raj, Advocate HIथF की ओर से /Respondent…

Subramanian Shanmuganathan, Chennai vs. PCIT, Madurai

In the result, both the appeals filed by the assessee are dismissed

ITA 314/CHNY/2022[2012-13]Status: DisposedITAT Chennai29 Oct 2024AY 2012-13

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita Nos.314 & 315/Chny/2022 िनधा;रण वष; /Assessment Years: 2012-13 & 2013-14

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT

Section 143Section 148Section 263

Goutam Ghosh, Howrah vs. P.C.I.T., Kolkata - 13, Kolkata

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

ITA 1080/KOL/2024[2018-2019]Status: DisposedITAT Kolkata16 Oct 2024AY 2018-2019

Bench: Sri Rajpal Yadav, Vice- & Sri Sanjay Awasthi

Section 263Section 45Section 56(2)(X)Section 56(2)(x)Section 69

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE-PRESIDENT & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 1080/KOL/2024 Assessment Year: 2018-19 Goutam Ghosh….……………......................................................Appellant [PAN: ADQPG 7993 P] Vs. PCIT, Kolkata-13..................................................................Respondent Appearances: Assessee represented by: Miraj D. Shah, AR. Department represented by: Abhi…

Mohammed Gyasuddin, Kolkata vs. ACIT, Cir.-30, Kolkata

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

ITA 571/KOL/2020[2012-12]Status: DisposedITAT Kolkata16 May 2024AY 2012-12

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 143(3)Section 147Section 148Section 263Section 269SSection 271D

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री संजय गगग, न्याधयक सदस्य एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before SRI SANJAY GARG, JUDICIAL MEMBER & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 571/KOL/2020 Assessment Year: 2012-13 Mohammed Gyasuddin............................................................Appellant [PAN: AFVPG 2465 H] Vs. ACIT, Circle-30, Kolkata.......................................................Respondent Appearances: Assessee represented by: Miraj D. Shah, A/R. Department represented by: Abhijit Kundu, CIT…

Mohammed Gyasuddin, Kolkata vs. ACIT, Cir.-30, Kolkata

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

ITA 570/KOL/2020[2011-12]Status: DisposedITAT Kolkata16 May 2024AY 2011-12

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 143(3)Section 147Section 148Section 263Section 269SSection 271D

…आयकर अपीलीय अधिकरण कोलकाता 'बी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA श्री संजय गगग, न्याधयक सदस्य एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before SRI SANJAY GARG, JUDICIAL MEMBER & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 570/KOL/2020 Assessment Year: 2011-12 Mohammed Gyasuddin............................................................Appellant [PAN: AFVPG 2465 H] Vs. ACIT, Circle-30, Kolkata.......................................................Respondent Appearances: Assessee represented by: Miraj D. Shah, A/R. Department represented by: Abhijit Kundu, CIT…

Ramotar Choudhari HUF, Kolkata vs. PCIT 5 Kolkata, Kolkata

In the result, the appeal of the assessee stands allowed

ITA 1336/KOL/2023[2013-14]Status: DisposedITAT Kolkata09 May 2024AY 2013-14

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.1336/Kol/2023 Assessment Year : 2013-14 Ramotar Choudhari Huf.……..…………............…...……………....Appellant 7Th Floor, R.N 25 Fortuna Tower, 23A N.S. Road, Kolkata-1. [Pan: Aanhr9093K] Vs. Pcit-5, Kolkata………….…...............................................…..…..... Respondent Appearances By: Shri S. K. Pransukha, Fca, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 06, 2024 Date Of Pronouncing The Order : May 09, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Revision Order Dated 18.10.2023 Of The Principal Commissioner Of Income Tax, Kolkata [Hereinafter Referred To As ‘Pr. Cit’] Passed U/S 263 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Agitated Against The Action Of The Pr. Cit In Exercising His Revision Jurisdiction U/S 263 Of The Act & Thereby Directing The Assessing Officer To Frame The Assessment Afresh. 2. The Brief Facts Of The Case Are That The Assessee Filed Return Of Income For The Year Under Consideration Declaring Total Income Of Rs.2,55,970/- On 21.01.2014. Thereafter, An Information Was Received By The Assessing Officer From Investigation Wing That The Assessee Has

Section 10(38)Section 142(1)Section 147Section 263

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Sanjay Awasthi, Accountant Member I.T.A. No.1336/Kol/2023 Assessment Year : 2013-14 Ramotar Choudhari HUF.……..…………............…...……………....Appellant 7th Floor, R.N 25 Fortuna Tower, 23A N.S. Road, Kolkata-1. [PAN: AANHR9093K] vs. PCIT-5, Kolkata………….…...............................................…..…..... Respondent Appearances by: Shri S. K. Pransukha, FCA, appeared on behalf of the appellant. Shri Abhijit Kundu, CIT-DR, appeared on behalf of the Respondent. D…

Deepak Switch Gears Pvt. Ltd., Kolkata vs. PCIT, Asansol

In the result, the appeal of the assessee stands allowed

ITA 809/KOL/2023[2012-13]Status: DisposedITAT Kolkata07 May 2024AY 2012-13

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.809/Kol/2023 Assessment Year: 2012-13 Deepak Switch Gears Pvt. Ltd….…......................…...……………....Appellant 48/6, Suman Villa, 2Nd Floor, 155, Jessore Road, Kolkata-700055. [Pan: Aabcd1131H] Vs. Pcit, Asansol….....….........................................................…..…..... Respondent Appearances By: Shri A. K. Tibrewal, Ar, Appeared On Behalf Of The Appellant. Shri Abhijit Kundu, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 08, 2024 Date Of Pronouncing The Order : May 07, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Revision Order Dated 30.12.2022 Of The Principal Commissioner Of Income Tax, Kolkata [Hereinafter Referred To As ‘Pr. Cit’] Passed U/S 263 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Agitated Against The Action Of The Pr. Cit In Exercising His Revision Jurisdiction U/S 263 Of The Act & Thereby Directing The Assessing Officer To Frame The Assessment Afresh. 2. The Registry Has Pointed Out That The Appeal Is Time-Barred By 158 Days. A Separate Application Of Condonation Of Delay Has Been Filed, Wherein, It Has Been Pleaded That After Receipt Of The Impugned Order Of The Pr. Cit, The Assessee, Through Its Director, Shri Deep Kishan Saraf, Immediately Approached One Shri Pawan Kumar Agarwal, Chartered

Section 253Section 263Section 5

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A. No.809/Kol/2023 Assessment Year: 2012-13 Deepak Switch Gears Pvt. Ltd….…......................…...……………....Appellant 48/6, Suman Villa, 2nd Floor, 155, Jessore Road, Kolkata-700055. [PAN: AABCD1131H] vs. PCIT, Asansol….....….........................................................…..…..... Respondent Appearances by: Shri A. K. Tibrewal, AR, appeared on behalf of the…