PCIT v. V. Dhana Reddy & Co.

100 Taxmann.com 358Supreme Court of India2018#10042 most cited

What is PCIT v. V. Dhana Reddy & Co. authority for?

Revision under Section 263 of the Income-tax Act, 1961, cannot be invoked by the Principal Commissioner of Income-tax if the Assessing Officer has adopted a plausible view, even if another view is possible. The revisional power is not available if the Assessing Officer has made an enquiry as deemed appropriate in the facts and circumstances.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2026.

Also referred to as

PCIT v. V. Dhana Reddy & Co. · Section 263 · revision u/s 263 · inadequate enquiry · lack of enquiry · assessment order erroneous · erroneous and prejudicial · revision not sustainable · plausible view · Assessing Officer · supervisory jurisdiction

Sections most often in play

Section 142(1)Section 143(3)Section 263Section 143(2)Section 144BSection 147Section 153ASection 153C

Issues it is cited on

inadequate enquiryrevision u/s 263assessment order erroneouslack of enquirymalabar industrialerroneous and prejudicialon-moneychange of opinionfaceless assessmentsection 263section 26section 142(1)

Judgments citing PCIT v. V. Dhana Reddy & Co.

Madan Mohan Rao Puvvada, Hyderabad vs. ITO., Ward-5(1), Hyderabad

In the result, appeal of the Assessee is dismissed

ITA 1152/HYD/2024[2017-18]Status: DisposedITAT Hyderabad04 Mar 2026AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1152/Hyd/2024 Assessment Year 2017-2018 Madan Mohan Rao The Income Tax Puvvada, Hyderabad. Officer, Ward-5(1), Vs. Pin – 500 063. Hyderabad. Pan Agjpp4754H Telangana. Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri P Murali Mohan Rao, Ca राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 11.02.2026 घोषणा की तारीख/Pronouncement: 04.03.2026 आदेश/Order

For Appellant: Sri P Murali Mohan Rao, CAFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 147Section 263

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1152/Hyd/2024 Assessment Year 2017-2018 Madan Mohan Rao The Income Tax Puvvada, Hyderabad. Officer, Ward-5(1), vs. PIN – 500 063. Hyderabad. PAN AGJPP4754H Telangana. Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: Sri P Murali Mohan Rao, CA राज" व "ारा /Revenue by: Dr. Narendra Kumar Naik, CIT-DR सुनवाई की तारीख/Date of hearing: 11.02.2026 घोषणा की तारीख/Pronouncement: 04.03.2026 आदेश/ORDER PER…

Worldview Education Services Private Lmited, Hyderabad vs. ITO., Ward-17(1), Hyderabad

In the result, appeal of the Assessee is allowed

ITA 1056/HYD/2025[2021-22]Status: DisposedITAT Hyderabad19 Dec 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1056/Hyd/2025 Assessment Year 2021-2022 Worldview Education Services Private Limited, The Income Tax Officer, Vs. Hyderabad – 500 016. Ward-17(1), Telangana. Hyderabad. Pan Aaacw9480F (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca C. Maheshwar Reddy राज" व "ारा /Revenue By: G Saratha, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 27.11.2025 घोषणा की तारीख/Pronouncement: 19.12.2025 आदेश/Order

For Appellant: CA C. Maheshwar ReddyFor Respondent: G Saratha, Sr. AR
Section 143(3)Section 263Section 37

…1 ITA.No.1056/Hyd./2025 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1056/Hyd/2025 Assessment Year 2021-2022 Worldview Education Services Private Limited, The Income Tax Officer, vs. Hyderabad – 500 016. Ward-17(1), Telangana. Hyderabad. PAN AAACW9480F (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA C. Maheshwar Reddy राज" व "ारा /Revenue by: G Saratha, Sr. AR सुनवाई की तारीख/Date of hearing: 27.11.2025 घोषणा की तारीख/Pronouncement: 19.12.2025 आ…

Satyanarayana Reddy Manne, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, appeal of the Assessee is allowed

ITA 1332/HYD/2024[2018-19]Status: DisposedITAT Hyderabad09 Apr 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA MV Prasad and Shri KS Rajendra KumarFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 132Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.1332/Hyd/2024 Assessment Year 2018-2019 Satyanarayana Reddy The ACIT, Manne, Hyderabad vs. Central Circle-2(4), PAN ADYPM2116L Hyderabad. Telangana. (Appellant) (Respondent) For Assessee : CA MV Prasad and Shri KS Rajendra Kumar For Revenue : Shri B. Bala Krishna, CIT-DR Date of Hearing : 25.02.2025 Date of Pronouncement : 09.04.2025 ORDER PER BENCH : This appeal has been filed by the Assessee against the order dated 27.11.2024, of the learned Principal Com…

Shree Auro Iron Limited, Jaipur vs. Principal Commissioner of Income Tax-I, Jaipur

In the result, this appeal of the assessee is allowed

ITA 788/JPR/2024[2016-17]Status: DisposedITAT Jaipur12 Mar 2025AY 2016-17
For Appellant: Shri Pravin Saraswant, CAFor Respondent: Mrs. Alka Gautam, CIT DR
Section 142(1)Section 143Section 145ASection 147Section 148Section 151Section 263Section 48

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखा सदस्य, के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM आयकर अपील सं./ITA No. 788/JPR/2024 निर्धारण वर्ष / Assessment Year : 2016-17 Shree Auro Iron Limited, बनाम Principal Commissioner of 11, Dudu Bagh, Vs. Income-tax-I, Loha Mandi S.C. Link Road, Jaipur. Jaipur. स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No. AAECS 0826 R अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri Pravin Saraswant, CA राजस्व की ओर…

Horizon Dwellings Private Limited, Bareilly vs. PCIT, Bareilly

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 77/LKW/2022[2017-2018]Status: DisposedITAT Lucknow06 Jan 2025AY 2017-2018

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriahorizon Dwellings Pvt Ltd V. Pcit, Bareilly, Navjeevan Appartments, Income Tax Department, Opposite Parag Factory, Bareilly (Up)-243001. Badaun Road, Kargaina, Bareilly-243001. Pan:Aacch6839F (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) O R D E R

For Appellant: Shri Rakesh Garg, AdvFor Respondent: Shri Sunil Kumar Rajwanshi, Addl
Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER Horizon Dwellings Pvt Ltd v. PCIT, Bareilly, Navjeevan Appartments, Income Tax Department, Opposite Parag Factory, Bareilly (UP)-243001. Badaun Road, Kargaina, Bareilly-243001. PAN:AACCH6839F (Appellant) (Respondent) Appellant by: Shri Rakesh Garg, Adv. Respondent by: Shri Sunil Kumar Rajwanshi, Addl. CIT(DR) O R D E R PER ANADEE NATH MISSHRA, A.M.: (A) This is an appeal preferred by the assessee against the order of the Ld. Principal Commissioner of Incom…

Shri Sukhjinder Singh, Jalandhar vs. Prinicpal Commissioner of Income Tax -1, Jalandhar

In the result, appeal of the assessee is allowed

ITA 71/ASR/2022[2017-18]Status: DisposedITAT Amritsar20 Mar 2023AY 2017-18

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
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. 71/Asr/2022 Assessment Year: 2017-18 Sukhjinder Singh, V. The Pr. Commissioner of Sanghwal Kishan Garh, Income Tax, PCIT-Jalandhar-1 Jalandhar-Punjab [PAN: DPNPS 1305K] (Appellant) (Respondent) Appellant by : Sh. P. N. Arora, Adv. Respondent by : Sh. S. M. Surendranath, Sr. DR Date of Hearing : 28.02.2023 Date of Pronouncement : 20.03.2023 ORDER Per Dr. M. L. Meena, AM: The present appeal has been filed by the assessee against the order of the L…

Shrimati. Lata Narang, Jalandhar vs. Principal Commissioner of Income Tax -1, Jalandhar

In the result, appeal of the assessee is allowed

ITA 35/ASR/2021[2011-12]Status: DisposedITAT Amritsar02 Mar 2023AY 2011-12

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

For Appellant: Sh. Ashray Sarna, CAFor Respondent: Smt. Rajinder Kaur, CIT- DR
Section 143(3)Section 147Section 263Section 5(2)Section 6

…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. 35/Asr/2021 Assessment Year: 2011-12 Smt. Lata Narang V. Principal Commissioner of 271, Nizatam Nagar, Income Tax, Jalandhar-1. Backside KGS Palace, Basti Nau, Jalandhar, Punjab [PAN: AEYPN 0415J] (Respondent) (Appellant) Appellant by : Sh. Ashray Sarna, CA Respondent by : Smt. Rajinder Kaur, CIT- DR Date of Hearing : 16.02.2023 Date of Pronouncement : 02.03.2023 ORDER Per Dr. M. L. Meena, AM: The present appeal has been filed by the assessee a…

Shri S.K.Jain, Bhopal vs. The DCIT 1(1), Bhopal

In the result, the appeal of the assessee is dismissed

ITA 285/IND/2020[2014-15]Status: HeardITAT Indore11 Nov 2022AY 2014-15

Bench: Shri C.M. Garg, Judicial Memebr & Shri Bhagirath Mal Biyaniआयकर अपील सं./I.T.A. No. 285/Ind/2020 (िनधा"रण वष" / Assessment Year : 2014-15) बनाम/ M/S S.K. Jain, The Dcit, 1(1), Aaykar Bhawan, Hig-20, Shivaji Nagar, Vs. Bhopal, Bhopal, Madhya Pradesh - Madhya Pradesh – 462001 462001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaofs1606A (अपीलाथ" /Appellant) .. (""थ" / Respondent)

For Appellant: Shri Ashish Goyal &
Section 143(3)Section 145(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI C.M. GARG, JUDICIAL MEMEBR AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 285/Ind/2020 (िनधा"रण वष" / Assessment Year : 2014-15) बनाम/ M/s S.K. Jain, The DCIT, 1(1), Aaykar Bhawan, HIG-20, Shivaji Nagar, Vs. Bhopal, Bhopal, Madhya Pradesh - Madhya Pradesh – 462001 462001 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAOFS1606A (अपीलाथ" /Appellant) .. (""थ" / Respondent) अपीलाथ" ओर से/Appellant by : Shri Ashish Goyal & Shri N.D. Patwa, ARs ""थ" की ओर से / Shri P.K. Mishra, CIT-D.R. Respondent by : सुनवाई की तारीख / Dat…

Vipul Modi, Mumbai vs. Pr. CIT-Circle-8, Mumbai

In the result, the appeal of the assessee is allowed

ITA 926/MUM/2021[2014-15]Status: DisposedITAT Mumbai05 Jan 2022AY 2014-15

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2014-15

For Appellant: Shri Paresh Shaparia, A.RFor Respondent: Shri T. Kipgein, D.R
Section 10(38)Section 131Section 142(1)Section 143(3)Section 147Section 263Section 4Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Year: 2014-15 Shri Vipul Modi, Pr.CIT-Circle-8, 66/1, Hansa Villa, Room No.611, Bhaudaji Cross Road, 6th Floor, Vs. Matunga, Aayakar Bhavan, Mumbai, M.K. Marg, Maharashtra- 400 019 Mumbai - 400020 PAN: AABPM 1417A (Appellant) (Respondent) Present for: Assessee by : Shri Paresh Shaparia, A.R. Revenue by : Shri T. Kipgein, D.R. Date of Hearing : 13.10.2021 Date of Pronouncement : 05.01.2022 O R D E R Per Rajesh Kumar, Accountant Member: The present appeal…

Golden Realty & Infrastructure Ltd., Mumbai vs. Pr. CIT- 9, Mumbai

Accordingly set aside as dismissed

ITA 2369/MUM/2019[2014-15]Status: DisposedITAT Mumbai27 Nov 2019AY 2014-15

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 2369/Mum/2019 (निर्धारणवर्ा / Assessment Year: 2014-15)

For Appellant: Shri Vinod Kumar BindalFor Respondent: Shri T. Kipgen, DR
Section 143(3)Section 263Section 3

…laws PB- Pvt Ltd 20 1 9-TIOL- 1 49 1 -HC- II, Page No. 36 RAJ-IT b) Greenworld Corporation [2009] Case laws PB-I, ISlTaxmannlll (SC) Page No. 6 14 I.T.A. No. 2369/Mum/2019 M/s Golden Realty & Infrastructure Ltd. c) V. Dhana Reddy & Co. [2018] Case laws PB-I, 100 Taxmann.com 358 (SC) Page No. 32 d) Fine Jewellery (India) Ltd. [2015] Case laws PB-I, 55 Taxmann.com 514 (Bombay) Page No. 35 e) Bismillah Trading Co. 2000 Case laws PB-I, Taxmann.com 1588 (kerala) Page No. 41 (Equivalent citation [2001] 248 ITR 292 (Kerala)) f> Venkata Krishna Rice Co. [1987] Case laws PB-I, 30 Taxmann 528 (Madras) Page No. 54 Equivale…

PCIT v. V. Dhana Reddy & Co. (100 Taxmann.com 358) — Cited in 10 Judgments | BharatTax