PCIT v. Weilburger Coatings (India) (P.) Ltd.

155 Taxmann.com 580High Court2023#3772 most cited

What is PCIT v. Weilburger Coatings (India) (P.) Ltd. authority for?

Assessing officers cannot introduce issues for inquiry that were not part of the original limited scrutiny, without adhering to mandatory procedural requirements.

31

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also referred to as

PCIT v. Weilburger Coatings (India) · limited scrutiny · beyond scope of scrutiny · section 143(3) · section 143(2) · Assessing Officer jurisdiction · CBDT instruction · scrutiny assessment

Sections most often in play

Section 143(3)Section 143(2)Section 142(1)Section 1961Section 250Section 68Section 69ASection 115BBE

Issues it is cited on

carry forward of lossessection 119(2)(a)section 144alimited scrutinycomplete scrutinysection 57(iii)section 119(2)section 57scrutiny assessmentprincipal commissioner of income-taxsection 119escapement of income

Judgments citing PCIT v. Weilburger Coatings (India) (P.) Ltd.

Suchita Bhatia, Jaipur vs. DCIT Cir-6, Jaipur

In the result, this appeal of the assessee is allowed

ITA 902/JPR/2024[2016-17]Status: DisposedITAT Jaipur17 Mar 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vivek Bhargav, C.AFor Respondent: Shri. Anup Singh, Addl.CIT a
Section 143(2)Section 250

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oaJh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 902/JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2016-17 Suchita Bhatia cuke The DCIT, 147, Vivek Vihar, Jagatpura, Vs. Circle-6, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGIPB3068M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Vivek Bhargav, C.A. jktLo dh vksj ls@Revenue by : Shri. An…

Neha Khushiramani, Gwalior vs. ITO Ward 1(1), Gwalior

Appeal is allowed

ITA 19/AGR/2024[2016-17]Status: DisposedITAT Agra17 Feb 2025AY 2016-17

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2016-17

Section 144

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment Year: 2016-17 Neha Khushiramani, B-117, Vs. Income-tax Officer, Krishan Vihar Samadhiya Ward 1(1), Gwalior Colony, Gwalior(MP) PAN : BDMPK9425K (Appellant) (Respondent) Assessee by Sh. Ashok Vijaywargiya, C.A. Department by Sh. Shailendra Shrivastava, Sr. DR Date of hearing 17.02.2025 Date of pronouncement 17.02.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for assessment year 2016-17, arises against the Addl/JCIT(A…

Amar Shoe and Leather Wears, Agra vs. ACIT Circle-1(1)(1), Agra

Appeal is allowed in very terms

ITA 93/AGR/2023[2015-16]Status: DisposedITAT Agra13 Feb 2025AY 2015-16

Bench: : Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalassessment Year: 2015-16

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Assessment Year: 2015-16 Amar Shoes and Leather Vs. ACIT, Circle 1(1)(1), Wears, 646-Artoni, Mathura Agra Road, Agra. PAN : AADFA1161H (Appellant) (Respondent) Assessee by Sh. Pankaj Gargh, Advocate Department by Sh. Shailendra Shrivastava, Sr. DR Date of hearing 13.02.2024 Date of pronouncement 13.02.2024 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for assessment year 2015-16, arises against the Commissioner of Income Tax (Appea…

Kumkum Saxsena, Farrukhabad vs. PCIT-1, Agra

Appeals are allowed in above terms

ITA 44/AGR/2022[2017-18]Status: DisposedITAT Agra12 Feb 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalita No. 43 /Agr/2022 (Assessment Year 2017-18)

For Appellant: Sh. Sahib P. Satsangi, AdvFor Respondent: Sh. Sukesh Kumar Jain, CIT, DR
Section 263

…P a g e | 1 ITA Nos. 43 & 44/Agr/2022 Gopal Saxena & Kumkum Saxena IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AGRA BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA No. 43 /Agr/2022 (Assessment Year 2017-18) Gopal Saxena Vs. CCIT (OSD)/PCIT-1 4/226, Nunhai Street Aaykar Bhawan, Farrukhabad, Sanjay Place Uttar Pradesh-209 625 Agra, UP -282002 """"""""""""./""""""""./PAN/GIR No: FFHPS1007G Appellant .. Respondent ITA No. 44 /Agr/2022 (Assessment Year 2017-18) Kumkum Saxena Vs. CCIT (OSD)/PCIT-1 4/226, Nunhai Street Aaykar Bhawan, Farrukhaba, Sanjay…

Shri Gopal Saxena, Farrukhabad vs. PCIT-1, Agra

Appeals are allowed in above terms

ITA 43/AGR/2022[2017-18]Status: DisposedITAT Agra12 Feb 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalita No. 43 /Agr/2022 (Assessment Year 2017-18)

For Appellant: Sh. Sahib P. Satsangi, AdvFor Respondent: Sh. Sukesh Kumar Jain, CIT, DR
Section 263

…P a g e | 1 ITA Nos. 43 & 44/Agr/2022 Gopal Saxena & Kumkum Saxena IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AGRA BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA No. 43 /Agr/2022 (Assessment Year 2017-18) Gopal Saxena Vs. CCIT (OSD)/PCIT-1 4/226, Nunhai Street Aaykar Bhawan, Farrukhabad, Sanjay Place Uttar Pradesh-209 625 Agra, UP -282002 """"""""""""./""""""""./PAN/GIR No: FFHPS1007G Appellant .. Respondent ITA No. 44 /Agr/2022 (Assessment Year 2017-18) Kumkum Saxena Vs. CCIT (OSD)/PCIT-1 4/226, Nunhai Street Aaykar Bhawan, Farrukhaba, Sanjay…

Kalpana Mishra, Bhubaneswar vs. ITO, Ward 5(4), Bhubaneswar

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

ITA 491/CTK/2024[2016-17]Status: DisposedITAT Cuttack28 Jan 2025AY 2016-17

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अपील संसंसंसं/Ita No.491/Ctk/2024 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year : 2016-2017) वष" Kalpana Mishra, Vs Ito Ward-5(4), Bhubaneswar Plot No.B-87/A, Chandaka Industrial Estate, Patia, Bhubaneswar-751024 Pan No. :Alfpm 2864 E (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. िनधा"रती िनधा"रती क" िनधा"रती िनधा"रती क" क" ओर क" ओर ओर सेसेसेसे /Assessee By ओर : Shri B.R.Pattnaik, Ca राज"व राज"व क" राज"व राज"व क" क" ओर क" ओर ओर सेसेसेसे /Revenue By ओर : Shri S.C.Mohanty, Sr. Dr सुनवाई क" तारीख / Date Of Hearing : 28/01/2025 घोषणा क" तारीख/Date Of Pronouncement : 28/01/2025 आदेश आदेश / O R D E R आदेश आदेश Per Bench : This Is An Appeal Filed By The Assessee Against The Order Dated 07.03.2024, Passed By The Cit(A), National Faceless Appeal Centre (Nfac), Delhi In Din & Order No.Itba/Nfac/S/250/2023- 24/1062168195(1) For The Assessment Year 2016-2017, On The Following Grounds :- 1. Hon'Ble Cit(Appeals), Nfac Has Erred In Law & On Facts In Confirming The Action Of The Learned Ao Even Though The Learned Ao Has Exceeded His Jurisdiction In A Limited Scrutiny Case Selected Under Cass Only To Examine Whether The Investment & Income Relating To Securities Transactions Are Duly Disclosed Or Not & Added A Sum Of Rs.44,00,000.00 U/S 68 Of The Income Tax Act, 1961, Without Obtaining Prior Administrative Approval Of The Concerned Pr. Cit/Cit As Prescribed In Circular F. No. 225/402/2018/Ita.Ii, Dated 28- 11-2018 & Instruction No.5/2016 [F.No.225/269/2015-

Section 68

…आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, कटक कटक "यायपीठ "यायपीठ,कटक आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण कटक कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अपील संसंसंसं/ITA No.491/CTK/2024 (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year : 2016-2017) वष" Kalpana Mishra, Vs ITO Ward-5(4), Bhubaneswar Plot No.B-87/A, Chandaka Industrial Estate, Patia, Bhubaneswar-751024 PAN No. :ALFPM 2864 E (अपीलाथ" अपीलाथ" अपीलाथ" /Appellant) अपीलाथ" (""यथ" ""यथ" ""यथ" / Respondent) ""यथ" .. िन…

Shib Nath Ghosh, Berhampore vs. I.T.O., Ward - 42(1), Murshidabad

In the result, the appeal of the assessee is allowed

ITA 1812/KOL/2024[2018-2019]Status: DisposedITAT Kolkata29 Nov 2024AY 2018-2019

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No. 1812/Kol/2024 Assessment Year: 2018-19 Shib Nath Ghosh Income Tax Officer, Ward 42(1), 16, Peary Mohan Sen Road, Vs Mursidabad,39, R.N. Tagore Road, Berhampore, Berhampore, Dist. Murshidabad (Wb), Murshidabad-742101 Pin-742101 [Pan :Aelpg4724N] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent)

For Appellant: Shri S.K. Tulsiyan, ARFor Respondent: Shri Pradip Biswas, DR
Section 119Section 143(2)Section 143(3)Section 144B

…आयकर अपीलीय अधिकरण न्यायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER & SHRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. No. 1812/KOL/2024 Assessment Year: 2018-19 SHIB NATH GHOSH Income Tax Officer, Ward 42(1), 16, Peary Mohan Sen Road, Vs Mursidabad,39, R.N. Tagore Road, Berhampore, Berhampore, Dist. Murshidabad (WB), Murshidabad-742101 PIN-742101 [PAN :AELPG4724N] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent) Assessee by : Shri S.K. Tulsiyan, AR Revenue by : Shri Pradip Biswas, DR सुनवाई की तारीख/Date of Hearing : 28.10.2024 घोषणा की तारीख /D…

Srimanta Kumar Shit, Purba Medinapore vs. A.C.I.T., Circle - 27(2), Haldia

In the result, the appeal of the assessee is allowed

ITA 1911/KOL/2024[2017-2018]Status: DisposedITAT Kolkata19 Nov 2024AY 2017-2018

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. No. 1911/Kol/2024 Assessment Year: 2017-2018 Srimanta Kumar Shit,………………...…………Appellant Rangamalaput, Junput-Contai, Purba Medinapore-721450, West Bengal [Pan:Bffps3635Q] -Vs.- Assistant Commissioner Of Income Tax..…Respondent Circle-27(2), Haldia, Basudebpur, Talpukur, Khanjan Chak, Haldia, Midnapore-721101, W.B. Appearances By: Shri S.K. Tulsiyan, Advocate & Lata Goyal, Ca, Appeared On Behalf Of The Assessee Shri Subhendu Datta, Cit, D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : October 22, 2024 Date Of Pronouncing The Order : November 19, 2024 O R D E R

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 144Section 250Section 56(2)(vii)Section 69A

…ITA No. 1911/KOL/2024 (A.Y. 2017-2018) Srimanta Kumar Shit THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President & Shri Rajesh Kumar, Accountant Member I.T.A. No. 1911/KOL/2024 Assessment Year: 2017-2018 Srimanta Kumar Shit,………………...…………Appellant Rangamalaput, Junput-Contai, Purba Medinapore-721450, West Bengal [PAN:BFFPS3635Q] -Vs.- Assistant Commissioner of Income Tax..…Respondent Circle-27(2), Haldia, Basudebpur, Talpukur, Khanjan Chak, Haldia, Midnapore-721101, W.B. Appearances by: Shri S.K. Tulsiyan, Advocate & Lata Goyal, CA, appeared on behalf of the assessee…

Narendra Kumar Singh, Patna vs. ITO, Ward-5(3), Patna

In the result, the appeal of the assessee is allowed

ITA 468/PAT/2024[2017-18]Status: DisposedITAT Patna18 Nov 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 468/Pat/2024 Assessment Year: 2017-2018 Narendra Kumar Singh,………………………Appellant C-404, Jagmano Shree Garden, Bailey Road, Ved Nagar, Rukanpura, Patna-800014, Bihar [Pan:Apyps5214B] -Vs.- Income Tax Officer,………………………..…Respondent Ward-5(3), Patna Appearances By: Shri S.K. Tulsiyan, Advocate, Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit(D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : October 22, 2024 Date Of Pronouncing The Order : November 18, 2024 O R D E R

Section 143(2)Section 144

…ITA No. 468/PAT/2024 (A.Y. 2017-2018) Narendra Kumar Singh IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. No. 468/PAT/2024 Assessment Year: 2017-2018 Narendra Kumar Singh,………………………Appellant C-404, Jagmano Shree Garden, Bailey Road, VEd Nagar, Rukanpura, Patna-800014, Bihar [PAN:APYPS5214B] -Vs.- Income Tax Officer,………………………..…Respondent Ward-5(3), Patna Appearances by: Shri S.K. Tulsiyan, Advocate, appeared on behalf of the assessee Shri Ashok Kumar, CIT(D.R.), appeared…

Devarshi Commercials LLP, Mumbai vs. DCIT -17(1), Mumbai

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 1894/MUM/2023[2018-19]Status: DisposedITAT Mumbai07 Feb 2024AY 2018-19

Bench: Shri Vikas Awasthy& Shri Amarjit Singhआअसं.1894/मुं/2023 (िन.व. 2018-19) Devarshi Commercial Llp, 84-A, Mittal Court, Nariman Point, Mumbai 400 021 Pan: Aahfd-1854-E ...... अपीलाथ"/Appellant बनाम Vs. Dy. Commissioner Of Income-Tax-17(1), Mumbai, Kautilya Bhavan, Bandra (East) Mumbai – 400 051 ..... "ितवादी/Respondent Assessee By : Shri Madhur Agrawal, Advocate With Shri Nimesh Vora, Sr.A.R Revenue By : Ms. Agnes P. Thomas सुनवाई क" ितिथ/ Date Of Hearing : 30/11/2023 घोषणा क" ितिथ/ Date Of Pronouncement : 07/02/2024 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax(Appeals), National Faceless Appeal Centre, Delhi [In Short ‘The Cit(A)’] Dated 31/03/2023, For The Assessment Year 2018-19. 2. The Assessee In Appeal Has Assailed The Order Of Cit(A) On Solitary Ground I.E. Disallowance Of Interest Claimed U/S. 57(Iii) Of The Income Tax Act, 1961 [In Short ‘The Act’]. The Assessee Vide Application Dated 16/10/2023 Raised Additional Grounds Of Appeal, The Same Read As Under:

For Appellant: Shri Madhur Agrawal, Advocate with Shri Nimesh Vora, Sr.A.RFor Respondent: Ms. Agnes P. Thomas
Section 111ASection 14ASection 36Section 57

…आयकर अपीलीय अिधकरण मुंबई पीठ “ डी ”,मुंबई "ी िवकास अव"थी, "याियक सद"य एवं "ी अमरजीत "सह, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ D ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आअसं.1894/मुं/2023 (िन.व. 2018-19) Devarshi Commercial LLP, 84-A, Mittal Court, Nariman Point, Mumbai 400 021 PAN: AAHFD-1854-E ...... अपीलाथ"/Appellant बनाम Vs. Dy. Commissioner of Income-tax-17(1), Mumbai, Kautilya Bhavan, Bandra (East) Mumbai – 400 051 ..... "ितवादी/Respondent Assessee by : Shri Madhur Agrawal, Advocate with Shri Nimesh Vora, Sr.A.R Revenu…

Nisha Gupta, Kolkata vs. ITO, Kolkata

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

ITA 379/KOL/2023[2014-2015]Status: DisposedITAT Kolkata05 Jan 2024AY 2014-2015

Bench: Sri Rajesh Kumar & Sonjoy Sarma

Section 50CSection 50C(1)Section 56Section 56(2)(vii)Section 56(2)(x)

…आयकर अपीलीय अधिकरण कोलकाता 'एसएमसी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA श्री राजेश कुमार, लेखा सदस्य एवं श्री संजय शमाा, न्याधयक सदस्य के समक्ष Before SRI RAJESH KUMAR, ACCOUNTANT MEMBER & SONJOY SARMA, JUDICIAL MEMBER I.T.A. No.: 379/KOL/2023 Assessment Year: 2014-15 Nisha Gupta….......……………………………………………Appellant [PAN: ADUPG 7753 K] Vs. ITO, Ward-37(2), Kolkata…………………………………Respondent Appearances by: Assessee represented by – Sh. Somnath Ghosh, Adv. & Sh. Arghadeep Panda, A/R. Department represented by – Sh. B.K. Singh, JCIT, Sr. D/R. Date of concluding the hearing :…